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HomeMy WebLinkAbout02-000121-02-0001 REGISTER OF WILLS OF C'/JMB~.R~.A~D COUNTY OATH OF SUBSCRIBING WITNESS Robert M. Frey and Richard S. Wood .(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that they were present and saw Ray W. Lerew, Jr. the testat, or request of testat.. other subscribing Witness(es)). Sworn to or affirmed~and subscribed before me this c~ '. day of Register , sign the same and that they signed as a witness at the or. in b_ is presence and (in the presence of each ot..her) (in the presence of the Robert M. Fre7 5 S~- Hanover Street, Carlisle PA 17013 (Name) Richard S. Wood 1~0 Sherw~ Drlvo. Carlisle PA 17013 ~ F7 (Nar~e) __ (Address) REGISTER OF WILLS OF COUNTY · . ,x0xATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each)bein..g.X~y. qualified according, to la/a~, depose(s)and say(s)thal ...... familiar ~ the signature of ... ,--"' , testat of (one of the subscribing witnes~to)/eh~ will presented herewith and that _ b~sigX~n the will is in the handwriting of to the best of knowledge a~elief, x~ Sworn to or affirmed and subscrib~efore me this // i/ay of flVame)X~x.~ (Address) ~ Register (Nam~ (Address) Recorded-,L:,~,~,~ of Register of Wills · 01 01~. 26 P3:14 Cumberland Co., PA 105.805 REV 9-86 21-02-000~ LAST WILL AND TESTAMENT OF RAY W. LEREW, JR. 21-02-0D01 I, RAY W. LEREW, JR., of South Middleton Township (mailing address: 339 East Old York Road, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executrix or Executors to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that all inheritance, transfer, succession, estate and death taxes which may be payable on account of my death, including interest and penalties thereon, shall be paid from. the residue of my. estate regardless of whether the assets upon which such taxes are based are included in my probate estate. 2. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my wife, Lourene D: Lerew, her heirs and assigns, to the exclusion of my children, born and unborn, provided my said wife, Lourene D. Lerew, shall survive me by a period of ninety (90) days. 3. Should my said wife, Lourene D. Lerew, predecease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event all of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in equal shares to such of my following named three (3) children, their heirs and assigns, as shall survive me by a period of ninety (90) days, but should any of them fail to so survive me then the share such deceased child of mine would have received shall pass to Such of his or her legitimate issue as shall survive me by a period of ninety (90) days, their heirs and assigns, per stirpes, and if there be no such issue the same shall lapse and be added to the share or shares of my other children, per stirpes. My three children are Victoria L. Burr, Jason D. Lerew, and David R. Lerew. 4. I hereby nominate, constitute and appoint my wife, Lourene D. Lerew, as Executrix of this my Last Will and Testament, but should she predecease me or fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint my three children, or any of them, as alternate or successor Executors, they being Victoria L. Burr, Jason D. Lerew and David R. Lerew, and I further direct that none of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on one (1)page, this 29th daj~ of Mai'ch, 1996. /~ . (SEAL)Ray~JtV. Lerew, Jr. ~ 'Signed,' sealed, published, and declared by RAY.W. LEREW, JR., the Testator above Estate of also known as Social Security No. 168-26-7490 PETITION FOR PROBATE and GRANT OF LETTERS Ray W. Lerew, Jr. No 21-~- To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the ex, in the last will of the above decedent, dated March 29th, 1996 and codicil(s) dated N/A utrix named (state relevenat cirCumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 339 E. Old York Road, S.Middleton Township, Cumberland County, Carlisle PA (list street, number and municipality) Decedent, then 66 years of age, died April 25, '96 at N. Middleton Township, Cumberland County, Carlisle PA . 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: No Exceptions 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 of real estate in Pennsylvania situated as follows: $ unestimated Total: 0.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. /0. E, offrene D. L-'~e-w ' 339 E. Old York Rd Carlisle PA 17013 (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH Oil PERSONAL REPR~ENTATIVE COMMONWEATLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitione~(~")¥a_,~6_~e'-n~ged swear(s) or affirm(s) that the statement in the foregoing peition are true and correct .to,the pest-of t. he.knowledae and belief of petitioner(s) and that as personal represen- · ' ,f~ ~ ~ h ........ tat~ve(s) of the abo,ve decedent, petit, loner(s) will well and truly administer the estate according to law. "' "3- / ' " ' ~ Sworn to or a.ffirrhed and subscribed before me thig 2'~'''/--'day of . ' - Mlry C. Lewis' ' '- f ' Register No.-21-0z,-0001 Estate of RAY W. LEREW, JR. , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW JANUARY 3, 20o2 ., in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that' the instrument(s) dated_ March 29th, 1996 described therein be admitted to probate and filed of record as the last will of Ray W. Lerew, Jr. and Letters Testamentary are hereby granted to Lourene D. Lerew FEES Probate, Letters, Etc. $ 80.00 Short Certificates(1 ) $ Renunciation $ act$ 5.oo Total . $ 85.00 Filed..a. ~g.Y....3.,~...2..0..0.1 ......... ~Re.g, iste'(of Wills Robert M. Frey ' ~#' 46397 ATTORNEY (Sup. Ct. I.D. No.) 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDRESS (717) 243-5838 PHONE CALLED ATTORNEY JANUARY 3, 2002 17 REV-15004EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE. DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 I INHERITANCETAx RETURN F,, NU.BER RESIDENT DEcEDENT I -- 02 -- ~ ~ CODE 0001 NUMBER SOCIAL SECURITY NUMBER. ~ Ray W. Lemw, Jr. 168-26-7490 m DATE OF DEATH (MM-CD-YEAR) I DATE OF BIRTH (N~-DD-YEAR) Tins EETUEI4 MUST BE FI[El3 IN DUPLICATE WITH THE I "' 4/25/1996 5/2/1929 REGISTER OF WILLS I-,, Z ILl Z 1.1.1 o Z Z o (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Lourene D. Lerew SOCIALSECURITYNUMBER 204-26-9396 ~]1. Original Return r-'] 4. Limited Estate ~']6. Decedent Died Testat~ (Attach copy of Will) '--']9. IJtigation Proceeds Received r--12, supplemental Return [--'-~4a. 'Future Interest Compromise (data of.death after 12-12-82) [~7. Decedent Maintained a Eying Trust (Attach copy of Trust) ~"110. SpousaJ Poverly Credit (date of death between 12-31-91 and 1-1-95) [~3. Remainder Ratum (date oideath prior to 12-13.82) ~"~ 5. Federal EState Tax Return Required ~ 8. Total Number of Safe Deposit Boxes ['~11. Ele~ion to tax under Sec. 9113(A) (Attach Sch O) NAME Robert M. Fre¥ FIRM NAME 0. f Applicable) Frey & Tiley TELEPHONE NUMBER (717)243-5838 COMPLETE MAILING ADDRESS 5'South Hanover Street Carlisle, Pennsylvania 17013 1. Real Estate (Schedule A (1) 2. Stocks and Bonds (Schedule B) (2) NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE 4. Mortgages & Notes Receivable (Schedule D) (4) NONE 5. Cash, Bank Deposits & Miscellane6us Personal Property ,,~ (Schedule E) (5) NONE 6. Jointly Owned Properly (Schedule F) (6) [~ Separate Billing R~:luested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) NONE TOTAL GROSS ASSETS (total Lines 1-7) 175;000 8. (8) 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) (11) 12. NET VALUE OF ESTATE (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) (13) OFFIC!A.L,~SE ONLY 175,000 4OO 4O 44O 174,560 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 174,560 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) 174,560 X .0 (15) f0 16. Amount of Line 14 taxable at lineal rate x ~ (16) 17. Amount of Une 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due , (19) 20. I---I ...................................................... .6 Ray W. £erew, Jr. 168-26-7490 21.7. Decedent's Complete Address: STREET ADDRESS 339 East Old Yogi Rea~ ICarlisle Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount STATE ZIP. PA 17013 (1) Total Credits ( A + B + C ) (2) 3. InterestJPenalty if applicable 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 OVERPAYM,ENT. Check box on Page I 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 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS .. 1. Did decedent make a transfer and: Yes No a. retain lhe use or income of the properly transferred; ....................... b. retain the right to designate who shall use the property transferred or its income; ............. r~ C. retain a reversionary.interest; or ........... ........................ [] d. receive the promise for life of either, payments, benefits or care?.. ........ : ........ [] 2. If death occurred after December 12,1982,diddecedent transfer property within one year of death without receiving adequate consideration? ............................ ~'~ r-~ 3. Did decedent own an "in trust for" or payable upondeath bank account or security at his or her death? .... 4, Did decedent own an Individual Retirement Ac~.ount, annuity or other non-probate property which'-- - contains a beneficiary designation? ............................... 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 dedara that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, and complete. Declaration of preparer other than the personal representative is based on all information of which praparar has any knowledqe SIGNATURE ~F~ERSON RESPONSIBLE FOR FILlinG RETURN DATE ./1 339 East Old Yo~k SIGNA'~URE OF PREPARER OTHER THAN REPRESENTATIVE 5 South Hanover 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. Section 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. Section 9116 (a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse Is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-oae 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. Section 9.116!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 es noted in 72 P.S. Section 9116(1.2) [72 P.S. Section 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the desedent's siblings is 12% [72 P.S. Section 9116(a)(1.3)J .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. AT REV-1502 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Ray W. Lerew, Jr. 21-02-0001 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 seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. REAL PROPERTY WHICH IS JOINTLY-OWNED WITH RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Real Estate, 339 East Old York Road, South Middleton Township, Cumberland County, PA 175,000 TOTAL (Also enter on line 1, Recapitulatior (If more space is needed, insert additional sheets of the same size) 175,000 217 REV-1509 EX+ (6-98) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA :'" INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ray W. Lerew, Jr, ~ 21-02-0001 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule O. SURVIVING JOINT TENANT(S) NAME A. Lourene D.~ Lerew Co ADDRESS 339 East Old York Road Carlisle, Pennsylvania 17013 RELATIONSHIP TO DECEDENT Spouse JOINTLY-OWNED PROPERTY: LE3-rER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MAD E INCLUDE NAME OF FINANCIAL IN~TITIJTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOIN~.Y-HELD REAL ESTATE. VALUE OFASSET INTEREST DECEDENT'S INTEREST 1. A. Miscellaneous Household Goods, Tenants by Entirety , 2. A. Vadous Bank Accounts, Tenants by Entirety TOTAL (Als0 enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 217 REV-1511 EX.f (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ray W. Lerew, Jr. 21-02-0001 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION' AMOUNT FUNERAL EXPENSES: 5. 6. 7. 8. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the.same as claimant's,.attach explanation).. Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees :~egister of Wills, Filing Fee Recorder of Deeds State __ Zip TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) 250 135 15 40 44O 217 REV-1513 EX + (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ray W. Lerew, Jr. 21-02-0001 NUMBER II. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Spouse TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Lourene D. Lerew 339 East Old York Road Carlisle, Pennsylvania 17013 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) ' AMOUNT OR SHARE Of ESTATE 100% of residue of estate TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18~ AS APPROPRIATE~ ONREV-1500 COVER SHEET. LAST WILL AN~ ~r~ OF RAY W. LEREW, JR. " I, RAy W. LEREW, JR., of South Middleton Township (mailing address: 339 East Old York Road, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any. time heretofore made. ' · 1. I direct my hereinafter namod Executrix or Executors to pay all of my'just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that all inheritance, transfer, succession, estate and death taxes which may be payable on account of my death, 'including interest and penalties thereon, shall be paid from. the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate: 2. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devige and bequeath to my wife, Lourene D. Lerew, her.heirs and ~signs, to the exclusion of my .children; boni and unborn, provided my said wife: Lour~ne D. Lerew, shah survive me by a period of ninety (90) days. 3. Should my said wife, Lourene D. Lerew, predecease me or fail to survive me by the aforesaid Period of ninety (90) days, then in such event all of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in equal shares to such of my following 'named three (3) children, their heirs and assigns, as shall survive me by a period Of ninety (90) days, but should any of them fail to so survive me then the share such deceased child of mine would have received shall pass to such of his or her legitimate issue as shall survive me by a period of ninety (90) days, their heirs and assigns, Per stirpes, and if there be no such issue the same shall lapse and be added to the share or sha~es of my other children, per stirpes. My three children are Victoria L. Burr, Sason D. Lerew, and David R. Lerew. 4. I hereby nominate, constitute and appoint my wife, Lourene D. Lerew, as Executrix of this my Last Will and Testament, but should she predecease me or fail to qualify or cease serving as such, then in such eventI nominate, constitute and appoint my three children, or any of them, as alternate or successor Executors., they being Victoria L. Burr, Jason D. Lerew and David R. Lerew, and I further direct that none of them shall be required to post any bond to secure the faithful performance of his or her duties in the commonwealth of Pennsylvania or in any other jurisdiction. . IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on one (I)page, this .29th ~ff of March, 1996~ . , Ray~r. Lerew, Jr. /ff ) Signed, sealed, published, and declared by RAY W. LEREW, JR., the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his r~equest, and in the presence of effch other, have hereunto subscribed our names as attesting witnesses. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Ray W. Lerew, Jr. Date of Death: April 25, 19996 Will No. Admin. No. 21-02-0001 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 if complete: Yes ( ) No (X) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: When the Real Estate is finalized. 3. If the answer to No. I is Yes, state the following: ~ (a) Did the personal representative file a final account with the Court? Yes ( ) No (). (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes ( ) No ( ) (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= May 14, 2002 ~"~ Signature Robert M. Frey Name (Please type or print) 5 South Hanover Street Address (717) 243-5838 Telephone No. Capacity: ( ) Personal Representative ( X ) Counsel for personal representative JRD/June 30, 1992/17858 In Re: Estate of Ray W. Lerew, Jr. Late of South Middleton Township Estate No.: 21-2002-01 t ,15 200 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF · CUMBERLAND COUNTY PENNSYLVANIA NO. 21-2002-01 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Counsel for Personal Representative: Robert G.Frey, Esquire Date of Decedent's Death: 04-25-1996 Date of Delinquency Notice: 04-15-2002 The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills on 04-15, 2002, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 05-14-2002 Distribution: 1V ar y/ Lewd-s, Register of X ilig .... Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled fo ~n' Courtroom No. 3. If the Status Report is filed prior to the hearing date, the hearing will automaticallYGeorb~g~. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Ray W. Lerew Date of Death: April 25, 1996 Will No. Admin. No. 21-02-0001 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 if complete: Yes (X) No( ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes ( ) No (X). (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes ( ) No ( ) (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: May~,~ 200,.3~ ~5 .*~ ~. Signature Robert M. Frey Name (Please type or print) 5 SOuth Hanover Street Address (717) 243-5838 Telephone No. Capacity: ( ) Personal Representative ( X ) Counsel for personal representative BUREAU OF ZNDZVTDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. Z80601 HARRZSBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOT/CE OF.ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX RE¥-15~i? EX AFP (01-03) ROBERT H FREY FREY & TZLEY 5 S HANOVER ST CARLZSLE PA 17013 DATE. 05-05-2003 ESTATE OF LEREN DATE OF DEATH 0~-Z5-1996 F]:LE NUHBER 2i OZ-O001, COUNTY CUHBERLAND ACN 1 01 Amount Remitted RAY *N HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF N1'LLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS.LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF LEREN RAY N FZLE NO. Z1 0Z-0001 ACH 101 DATE 05-05-Z003 TAX RETURN WAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATZON CONCERNING FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN 1. Real Estate (SchedUle A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Znterast (Schedule C) ($) ~. Hortgagas/Notas Receivables(Schedule D) (~) 5. Cash/Bank Deposits/Hisc. Personal Propar~y (Schedule E) (S) 6. Jo/ntly Owned Property (Schedule F) ', (6) 7. Transfers (Schedule G) (7) 8. To,al AssaYs APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expansas/Adm. Costs/Nisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liab/1/t/es/L/ens (Schedule Z) (10) 11. Total Deductions 12. Nat Value of Tax Return 15. lq. 'Char/table/GoVernmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Sub~act to Tax 175;000.00 O0 O0 O0 O0 O0 O0 (8) ~00.00 RO.O0 (11) (12) (15) NOTE: To /nsura proper credit to your account, subm/t the upper port/on of th/s form with your tax payment. · 175,000. O0 ~40.00 17~,560.00 .00 17~,560.00 NOTE: Z~ an assessment ~as*lssued previously, lines 1~, 15 and/or 16, 17, 18'and reflect flgures that include the total of ALL returns assessed to date. ASSESSHENT' 'OF TAX: 15. Amount of L/ne 1~ at Spousal rate (1.;) 16. Amount of L/ne 1~ taxable at Lineal/Class A' r~ta (16) 17. Amount of L/ne lq at Sibling rate (17) 18. Amoun~ of L/ne 1~ taxable at Col;J.~ral/Class B ra~e (18) _ ,~., ,-0~ nu~ueql..ul¥,,,l 19. Principal ~ax~ ~ ~ , RECEIPT DZ$COUNT (+) NUHBER I ZNTEREST/PEN PAZD (-) I ,tO' 99!~O"PaPjOoat=! 19 w111 PAYNENT DATE 17~,560.00 X O0 = .00 · 00 X 06 = .00' · O0 X O0 ~ . O0 · O0 X 15 = .00 (19)= . O0 ANOUNT PAZD TOTAL TAX CREDZT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN 91, NO PAYNENT TS REI~UZRED. :I;F TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF TrlIS FORH FOR ]:NSTRUCTZONS. ) ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. RESERVATION: PURPOSE OF* NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or'before December 12, 1982 -- if any future interest in the estate is transferred. in possession or enjoyment to Class B (coIlateral3 beneficiaries of~ the decedent after the expiration Of any estate for life or for years, the Commoneaalth hereby expressIy reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements or,Section 21q0 of the Inheritance and Estate Tax Act, Act 23-of 2000. (72 P.S; Section 91q0). Detach the top port/on of this Notice and submit with y~ur payment to tho Rmgistmr of N~11s printed on tho reverse side.' --Hake check or money order payable to: REGISTER OF NILLS, AGENT A refund of'a tax credit, which mas not requested on the Tax Return, may bm requested by Completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices,.or by calling the special. Z4rhour answering service for forms ordering: 1-800-362=Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-~020 CTT only)~., , Any party in interest not. satisfied with the appraisement, a11'owance, 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 cf Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electlon 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 ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone C717} 787-6SOS. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent". (REV-IS01} for an explanation of administratively correctable errors. If any tax due is paid mithin three [~} calendar months after the dmcmdent's death,'a five percent ~5X} discount of the tax paid is allowed. . ,, '.',' The 15Z tax amnesty ~cn-partiCipatisn 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 Js charged,beginning ~ith first day of delinquency, or nine [9) months and ~ne (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 (6Z) percent per annum calculated at a daiZy rate of .000164. All taxes which became delinquent on and after January 1, 1982 mill 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*~or 1982 through ZOOS are: " Interest Daily Interest Daily Interest Year ' Rate Factor';.~- ' Year Rate Daily Year Rate Factor Factor- 1982 202 .000548 1987 97. .000247 1999 77. .000192 1985 162 .000458 -1988-1991 112 .OOO$OX ~ ~ 2000 8Z .000219 1985 :13X .000556 1993-199q 7Z .OOOIgZ ZOOZ .00016fi 1986 ~IOX .O00ZTq 1995'1998 92 .0002~7 2003 52 .0001~7 --[nterest is calculated as ~ollo~s: . .* ~ INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN~UENT~ X DAILY INTEREST FACTOR ~;Any Noticm'issued after the tax becomes*delinquent will reflect an interest calculation to fifteen (15) days beyoqd the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be.calculated.