Loading...
HomeMy WebLinkAbout02-0002 Estate of also known as Social Security No. 183-12-2996 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the executors in the last will of the above decedent, dated Jan. 5, 1973 and codicil(s) dated N/A PETITION FOR PROBATE and GRANT OF LETTERS FLOYD J. SHUGHART No 21-02- To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania named (state relevenat circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland with his last family or principal residence at 257 Bonnybrook Rd, So. Middleton Township, Carlisle PA (list street, number and municipality) Decedent, then 86 years of age, died Dec. 23, 2001 at Carlisle Regional Medical Center, 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. ~qoc~_\\o, 5. ~qL,~c~ ~'t ~ ~l~,~,f -, & ~ ~ ~ ~-~, Decedent at death owned property with estimated values as follows: County, Pennsylvania, (If domiciled in Pa.) (If not domiciled in Pa.) (If not domiciled in Pa.) Value of real estate in Pennsylvania situated as follows: All personal property Personal property in Pennsylvania Personal property in County $ 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. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) 6Jo~/ce Marie Palm 254 W. North St. Carlisle PA 17013 arl Shughart° 261 Bonnybrook Road Carlisle PA 17013 OATH OF' PERSONAL REPR~ENTATIVE COMMONWEATLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this 2ndday of _ January, 2002 f"// / ~,r- ' / R,,o~ter / No. 21-02-0002 Estate of FLOYD J. SHUGHART , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW 3rd Jan-02 the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated_ Jan. 5, 1973 described therein be admitted to probate and filed of record as the last will of FLOYD J. SHUGHART and Letters Testamentary are hereby granted to Joyce Marie Palm and J. Earl Shughart FEES Probate, Letters, Etc. $ 235.00 Short Certificates(1 ) $ 6.00 Renunciation $ x-Pages (1) $ ~:%% JCP Total $ 249.00 · ~ 'Register of Wills Mary C. Lewis Robert G. Frey 46397 ATTORNEY (Sup. Ct. I.D. No.) 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDRESS (717) 243-5838 PHONE CALL ROBERT G. FREY A~IXDRNEY his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 7913247 No. Date 21-2002-0002 [~,. 86 v,,. : COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Carlzsle I~rlzsle R~ional M~ical Center Cumberland 257 Bonnybrook Rd. Carlisle, PA 17013 Dec. 26, 2001 Letort Carlisle~ PA Hoffman-Roth Funeral Home 21-2002-0002 REGISTER OF WILLS OF ctum~x~ COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing witness to the law, depose(s) and say(s) that codicil will presented herewith, (each) being duly qualified according to present and saw the testat request of testat~ other subscribing witness(es)). Sworn to or affirmed and subscribed before me this day of 19 ., sign the same and that signed as a witness at the in h presence and (in the presence of each other) (in the presence of the Register (Name) (Address) (Name) 21-2002-0002 (Address) REGISTER OF WILLS OF o.um~znn~ COUNTY . -OATH OFNON-SUBSCRIBING WITNESS testatc~ P.~ o f that (cach). a subscriber hereto, (eaeh) being duly qualified according to. law, depose(s)_and say(s) that ~'~_ '15 familiar with the signature of ]~/ca w-,] . I5'~t ~ca ]~R~, (one of the subscribing witness~'~-t~) the will presented herewith and believes the signature on the will is in the handwriting of to the best of knowledge and belief. me this ~ day of /Name) ~ff ~ ~//~ ~.~~ (Address) - ,, "' / --// (Name) (AddressJ LAST WILL 'AND TEST~MENT.'oF ~, ".' ' : · "-- I, F..LOYD 'J'. s~rUGHAR.T, o.f So..uth..Middle'iorf T0wfi~h'iPi (R~ D. #"6,- ..Carlisle), Cumberland County, Penn.sylvanfa, b~'ing 0f~Sound ahd dispOsing memory and_..u, nder'Stand~ing, .do he'reby make, publish. ..and. declare this ~S for my las~.i..Will'and Tesia~n~'nt;. he~'elJy[~:evoking:,knd m.aking void 'any and all 'Will~s by mc.at'any ti.m~"h~ret0f0~e ~m~d~.' ::' .' ~. ~' . · 1. I dire'c.t mT..-hereinafter, named Exe'cutrix .to:pay :alt:6f .my jUSt' debts. and.funeral expenses as soon' after.my, de~th as rflay..b'~' ~ofind convenient do so. ' .. ": - - 2... Ail th,.e r~st~'~eSidue and. re .m. ainder of my esta'~e,' re~l, .perso. na~:and mixed, and. wh~re"soever the same ~ay"~e situaie,... I give; devise and '..i" .. bequeath to my wife, :Aureti:a S~ Shughart, her heirs and assigns, 'to the exclusion of my children,' born"-ahd Unborn~ ~ Provided' my said.wife~ A~/~Xeli~ S: Shughart,. shal.l':su, r~iv~'i me by a 'per~0d Of Ninety""(-~0)~ days'. 3. Should my said wife, Aurella S..Shugh'ar!, Pris:,decease me or fail :~o survive me by the aforesaid Peri0d"gf Ni.ne!~ (90) days; 'then: in such ~vent '. all the .res'[, residue ai/d remainder 'of my .~t~:e',- real,' per. s6nal' ahd-mixed, 'and wheresoe~er the same may'.b'e situ~ite,. I.gi. ve; '.devise and bequeath in equal'shares :to' my Two' (2): children,. $oyce Marie ~.P~a!rn' ~.nd 3'. Earl Shughart their heir's and assigns, the s~a¥.~'~':~"~an'~*de~e~'~.sed 'i2h[id to 'pass~.~o' his 0r.'her r.'issue per stirpeS~and if 'l:h'ere.b~..nO issue.then sU~h:~h:a'~r~ shall lapse.* i from my estate, I direct such sha'~'e .shall be paid tO" Farmers Trust Comps. ny ~ ~ ~.~.. -- _ ' : , and. its successors; 1-. West :I~ig S~reet,' C~rlfsi~'~, '~ennsylvania, as Guardian of the estat'e of 'su-~h ~erson and I authorize and direct skid Guardian to 'in,res" so much of the principal thereof as in t. he o. pini6n.0f said Guardian is .ne'e-essa~ ' Or de~sirable 'to-be. ~expended' foe'.the ~Pr~pe~,. maint'enanee, support .and ...-.education of such persqn:,, to'~he' ~erson'h'a¢ing cus!ddy of :su'ch:'person, .and upon .shch'pe. rson. a't~ai~iing 2i. yea~.s.'i0f: age to'pay to him o'r~'her the-"then- remaining pr.incipal together..~.-wiih any 5. 'I'hereby nominate, constitute and appoint my said .wife, Aurella S. Shughart, as'Executr, ix of iht§ n~': la's~:~ill a~'d "TEstament, b~t should she pre-decease me or fail ~o qualify, then. in such event; I nominate, constitute and .appoint my Two (2.)'.children, MEirie Palm.and J. Earl Shughart, as Co'Executors of'thzs my last WilI and Testament, '.E/nd, I.furiher direct that none of 'them shall be performance of hi's'. her m any jurisdictiom ETNE SS :WHEREOF, "last'Will and. Testarn. ent uir. ed't0 post'any bond to secure the.faithful' in t.he Of Pennsylvania or I have'hereurito 'set"rny,~hand and .s. eal:;to th~s my )n'.Two Floy~ Shughart (SEAL .. Signed, sealed,..published and ~eclared by J. Shughar.t, the Testate: above narned, as and for his last.Will and:Testament, ~n.our presence, who., in his presence, .at his r~quest, and in the presence.of each other, here'unto subscribed our names a§ attesting, witnesses. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 000946 FREY ROBERT G 5 S HANOVER STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 183-12-2996 FILE NUMBER: 2102-0002 DECEDENT NAME: SHUGHART FLOYD J DATE OF PAYMENT: 03/1 3/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 1 2/23/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $8,000.00 TOTAL AMOUNT PAID: $8,000.00 REMARKS: ROBERT G FREY SEAL CHECK//1 01 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS Name of Decedent: Date of Death: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Will No. 2. ! - O T.- r_3 2.._ Admin. No. To the Register: I certify that notice of (beneficial interest) 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 Name Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: L~: t d 6- ~Jd~/ ~0. Capacity: __ Signature Name Address Telephone (7/~ ~.~ c/~ _ 5-~? ~ o~r~ Personal Representative Cr~ounsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE " ·BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001823 FREY ROBERT G ESQUIRE 5 S HANOVER STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 183-12-2996 FILE NUMBER: 2102-0002 DECEDENT NAME: SHUGHART FLOYD J ' , DATE OF PAYMENT: 1 1/08/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/23/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,380.00 TOTAL AMOUNT PAID: $2,380.00 REMARKS: ROBERTG FREYESQUIRE CHECK# 122 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS 217 REV - 1,50~._ .E~..(6-~,) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 28O601 HARRISBURG, PA 17128-0601 REV'I$O0 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY I FILE' NUMBER 2 1- 02 0002 COUNT'¢ CODE YEAR NUMBER DECEDEN.T'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~- Shughart~ I~loyd J. 183-12-2996 Z DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) J~l THIS RETURN MUST SE FILED IN DUplICATE t/V/TH THE I "' 12/23/2001 10/7/1915 REGISTER OF WILLS I~1 IF APPUCABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z u,I o z z o ~-~1. Odginal Retum ~]4. Limited Estate [~-] 6. Decedent Died Testate (Attach copy of Will) ~'-'~ 9. Litigation Proceeds Received [---~ 2. Supplemental Return D4a. Future Interest Compromise (date of death after 12-12-82) [~7. Decedent Maintained a Living Trust (Attach copy of Trust) E~] 1~. Spousal Poverty Cre~t (date of death between 12-31-91 and 1-1-95) E~3. Remainder Ret~'-n (dete of death prior to 12-13-82) [~ 5. Federal Estate Tax Return Require~l 1 8. Total Number of Safe Deposit Boxes ~"']11. Election to tax [;eder Sec. 9113(A) (Attach Sch O) NAME Robert G. Frey FIRM NAME (If 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 & Miscellaneous Personal Property (Schedule E) (5) 6. Joinlly Owned Property (Schedule F) (6) NONE --]Separate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Properly (Schedule G or L) (7) NONE TOTAL GROSS ASSETS (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) 158 237 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10) 11. TOTAL DEDUCTIONS (total Lines 9 & 10) 12. NET VALUE OF ESTATE (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election Io tax has not .been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 96; 178 OFFICIAL USE ONLY (8). 14,389 474 (11) (12) (13) (14) 254,415 14,863. 239~552 0 239,552 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 .0 16. Amount of Line 14 taxable at lineal rate 239,552 X .0 45 17. Amourff of Line 14 taxable at sibling rate x . 12 . 18. Amount of Line 14 taxable at collateral rate x . 15 19. Tax Due (15) (16) (17) (18) (19) 0 10,780 0 0 10,780 Shughartl Floyd J. 183-12-2996 217 · Dece~lent's Complete'Address: ET ADDRESS STATE .. IZIP Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 8~000 400 Total Credits ( A + B + C ) (1) 10,780 (2) 8~400 , 3. Interest/Penalh/if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0 4. If L~'ne 2 is greater than Line 1 + Line 3, enter th~ difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. ~ line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 2,380 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 2,380 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; ...................... [-~ [] b. retain the right to designate who shall use the property transferred or its income; ........... L_J ~_~ c. retain a reversionary interest; or .............................. L_J L~ d. receive the promise for life of either payments, benefits or care? .................. U L~ 2. if death occurred after December 12,1982,did decedent transfer property within one year of death without reCeiving adequate consideration? ............. ' ............... 3. Did decedent own an "in trust for" or payable Upon death bank aCCOunt or security al his or her death? .... 4. Did decedent oww an Individual Retirement Account, 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 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is thJe, and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowtedfle. S/~..~ATU~ OF PER~ON/I~S.~PONSIBLE~FOR~G RETURN DATE (,t~,~ ~ ~~),.), ~//~,~.~ October 2002 .~7.'~/a°nnybr(~l~ Road, Carlisle, PA 17013; ~.~TBonnybrook Road~ Carlisle, PA 17013 Si(~NATUREt?= PR~.~,,~ER (~ER~AN' RE ~ES ENTA~~ DATE vers , alisle, 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 suMving spouse is 3% [72 P.S. Sec'don 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 suwiving spouse is 096 [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 suwiving 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 ~/ounger at death to or for the use of a natural parent, an adoptive parent, or a ste~parent of the child is 0%[7:2 P.S. Seetion 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. 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 decedent's siblings is 12% [72 P.S. Section 91 t 6(a)(1.3)] .A sibling is defined, under Section 9102, as an individual who has at least one paren;t in common with the decedent, whether by blood or adoption. AT REV-1502 EX~ (1-97) (1) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Shughart, Floyd J. 21-02-0002. 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 ~rice 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. J ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 158,237 House and land, 101 Bonnybrook Road, Carlisle (South Middleton Township), Pennsylvania Assessed Value: 156760, common level ratio factor: 1.01 (See assessment record attached) TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ . 158,237 AT ~EV-1508 EX+ ¢-97) (~ COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Shughart, Floyd J. 21-02-0002 Include file proceeds of F~igatJo~ aed the date the proceeds were receieed I~y lite estate. ALL PROPER3~ JOINTLY~)WNED ~ ~HE RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2. 3. 4. 5. 6. 7. 8. 9. 10. Personal property sold at public sale, net of auctioneer fees and expenses 1980 Chevrolet Impala, approx. 60,000 miles; see Kelley Blue Book Report attached Waypoint Acct. no. 1755268491 M&T Acct. no. 437476 M&T Acct. no. 15004198186657 M&T Acct. no. 31003911164166 M&T Acct. no. 31003911168796 M&T Acct. no. 31003911168887 M&T Acct. no. 31003911174842 Insurance refund 2,409 550 13,113 33 5,335 8,446 20,061 20,010 6,007 20,064 150 TOTAL (AJso enter on line 5, Recapitulation) $ 96,178 (If more space is needed, insert additional sheets of the same size) REV,-1511 EX + (,;I-97) (I) COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Shughart, Floyd J. FILE NUMBER · ~1-02-0002 Debts of decedent must be reported on Schedule I. ITEM NUI~IBER 5. 6. 7. 8. 9. 10. 11. 12. DESCRIPTION FUNERAL EXPENSES: Hoffman Roth Funeral Home Grave Marker to CadiSle Memodal Services, Inc. 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' Year(s) Commission Paid: Zip Attorney Fees Family Exemption: (If decedent's address is not the same as claimanl's, atlach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Accounlant's Fees Tax Return Preparer's Fees AMOUNT Final Medical Bills Estate Account bank charges Recording deed of distribution Registration fee for automobile held for sale Inheritance tax return filing fee Insurance premium TOTAL (Also enter on line 9, Recapitulation) 7,395 105 6,000 49 Included w/Attomey fee Included w/Attomey fee.: · 440 25 29 36 15 295 14,389 (If more space is needed, insert addi'donal sheets of the same size) AT ~EV-1512 EX+ (1-97) . SCHEDULE I . COMMONWEALTH OF PENNSYLVANIA DEBTS OF'DECEDENT~ I INHERITANCEREsiDENT TAXDEcEDENTRETURN IMORTGAGELIABILITIES, & LIENSI ESTATE OF FILE NUMBER · Shughart, Floyd J. 21-02-0002 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Final Electric Bill to GPU 2. Final Telephone Bill to Sprint 3. Final Trash Hauling Bill to Waste Management TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT 377 55 42 474 FacetWin Screen,Print for pubiicl from "CAMA-Login'' 10/24/02 2:22:38 PM CUMBERLAND COUNI~ ASSESSMENT OFFICE CONTROL # 40000788 DISTRICT: 40 - SOUTH MIDDLETON l~WP SD: Short Name : PALM, JOYCE MARIE LAST NAME : PALM. FIRST NAME : JOYCE MARIE C/O NAME : ADDRESS1 : 254 WEST NORTH STREET ADDRESS2 : POST OFFICE: CARLISLE STATE & ZIP: PA 17013 PARCEL: 40-10-0634-029. SPEC ID: LOT: ~ Tback: PROPERI~ l~PE: R SALES. DEED BK/PG ..... 00253-04265 DATE OF SALE...10/0Z/2002 SELLING PRICE: i situs: 257 BONNYBROOK ROAD Prop Descrip.: LAND USE TYPE: 101 NEIGHBORHOOD: 40 DEEDED ACRES: 7.00 CURRENT VALUES, ~ Assessed Fair Market FMV - 156760 L - 47960 C&G - e - 108800 approved? -> T - 156760 Screen 1 Enter Selection > Number -switch screens', x -Exit, J -Jump Mode, Down Arrow -Next Entry, Up Arrow -Previous Entry, Record: 69398 F -Forms, I -Image ? -Screens, B -Browse Manufacturers and Traders Trust Company, 1100 Wehrle Drive, P.O. Box 767, Buffalo, NY 14240-0767 September 27, 2002 RE: Estate Search The Estate of: Date of Death (D.O.D.) To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name appears: Account Account Number Account Title Type FLOYD J SHUGItART 12/23/2001 Opening Branch CHK 437476 D.O.D. Accrued Interest Balances (Includes Accr. Int.) $5335.25 $1.29 FLOYD J SHUGHART 4334 AURELLA S SHUGHART J EARL SHUGHART POA SAV 15004198188657 FLOYD J SHUGHART 4334 $8446.00 $6.25 CD 31003911164166 FLOYD J SHUGHART 4334 $20,061.37 $60.58 JOYCE M PALM/J EARL SHUGHART POA. FLOYD J SHUGHART 4334 JOYCE M PALM/$ EARL ..... SHUGHART POA CD 31003911174842 FLOYD J SHUGHAi~T ' 4334 $20,064.28 $64.28 CD · 31003911168796 ~ $20,009.77 $9.77 CD 31003911168887 $6007.12 $7.12 JOYCE M PALM/J EARL SHUGHART POA FLOYD J SHUGHART 4334 JOYCE M PALM/J EARL SHUGHART POA 2. Loans, Mortgages, or other obligations titled in the decedent's name Amount Owed Account Number Account Description NO Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Authorized Signature DATE: wag LOOK FOR US. WE'LL GET YOU THERE. 10/02/2002 FREY & TILEY 5 S HANOVER ST CARLISLE PA 17013 Account Number Class of AccoUnt Date Opened Principal Balance Accrued Interest Balance at Date of Death The information which you requested on the account(s) of FLOYD SHUGHART (Social Security Number 183-12-2996) is/are as follows: 1755268491 CERTIFICATE 05/05/95 13080.39 32.88 13113.27 Account Ownership SOLE Name of Joint Owner;' if' any Date Ownership Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established ~dditibfiai' Ihformatl0n Requested SENIOR SERVICES REP. RO. Box 171 I, HARRISBURG, PENNSYLVANIA 17105-1711 Toll Fr~ 1-866-WAYPOINT (I-866-9:~9-7646)· IN YORK AREA 717/815-4500 · www. wagpointbank, com Final Medical Bills Cerrie & Hecht Cerrie & Hecht Cerde & Hecht Total Medical Bills 60 30O 80 440 Kelley Blue Book Used Car Values Blue The T~usted ,R~ouree 9/16102 4:23 PM New Car Prici~ Build a Car Ince~fi~ My Car's va~ g~d Car Retail Buy a M~rCyCleS Financi~ Insura~ Lemon Check w~~ ~ries Car ee~ws Car Previ~ O~S~on eui~'~ ~ut kbb 1982 Chevrolet Impala Sedan 4D Engine: 6 Cylinder Gas Trans: Automatic Drive: Rear Wheel Drive Mileage: 60,000 Equipment Air Conditioning Power Steering Consumer Rated Condition: Buy a New Car Buy a Used Car List Your Car For Sale Online Free Lemon Check Financing Quote Tnsurance Quote Warranty Quote Print "For Sale" Sign Payment Calculator AM/FM Stereo Good "Good" condition means that the vehicle is free of any major defects. The paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. Tn states where rust is a problem, this should be very minimal, and a deduction .should be made to correct it. The tires match and have substantial tread wear left. A clean title history is assumed. A "good" vehicle will need some reconditioning to be sold at retail; however major reconditioning should be deducted from the value. Most recent model cars owned by consumers fall into this category. Private Party Value $550 Private Party value represents what you might expect to pay for a L~sed car when purchasing from a private party. It may also represent the value you might expect http:~~www~kbb~c~m~kb~ki~d~~~kw~kc~ur?kbb~PA;723~82;PA~41&17013;p&723;chevr~~et;1982%2~~mpa~a&21;CH;Q1~ Shop sma at Compan Vehicles Build Your Ca. Search ~nventOr Request a Quote Page I of 2 Kelley Blue Book Used Car Values Get a Used Car Trade-In Value Get :Invoice & HSRP on New Cars Copyright © 2002 by Kelley Blue I~'ook Co., All Rights Reserved. Sep-Oct 2002 Edition. The information in this report was printed from the Kelley Blue Book Web site (www.kbb.com) and is intended for the personal use of the customer only and may not be sold or transmitted to ' another party. We assume no responsibility for errors or omissions.(v.02090) 9/16/02 4:23 PM Current Offers http:~~www~kbb~c~m~kb~ki~d~~~kw~kc~ur?kbb~PA;723~82;PA~41&17~13;p&723;~hevr~~et;1982%2~~mpa~a&21;~H;Q1 Page 2 of 2 FLOYD J. S~UGHART I, FLOYD J. StTUGHART, of South Middleton Township, (R. D. # 6, Carlisle), 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 to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. 2. All 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, Aurella S. Shughart, her heirs and assigns, to the exclusion of my children, born and unborn, provided my said wife, Aurella S. Shughart, shall survive me by a period of Ninety (90) days. 3. Should my said wife, Aurella S. Shughart, pre-decease me or fail to survive me by the aforesaid period of Ninety (90) days, then in such event all 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 mY Two (2) children, Joyce Marie Palm and J. Earl'Shughart their heirs and assigns, the share ~f any deceased ~hild to pass to his or her issue, per stirpes and if there be no issue then such share shall lapse. 4. Should any person less than 21 years of age be entitled to distribution from my estate, I direct such share shall be paid to Farmers Trust Companyi and its successors, 1 West High Street, C~.rlisle, Pennsylvania, as Guardian of the estate of such person and I authorize and direct said Guardian to invest the same a~d to pay so m~.ch of the income arising therefrom together with so much of the principal thereof as in the opinion of said Guardian is necessary or desirable to be expended for the proper maintenance, support and education of such person, to the person having custody of such person, and upon such person attaining 21 years of age to pay to him or her the then remaining principal'together with any undistributed in'come. 5. I hereby nominate, constitute and appoint my said wife, Aurella S. Shughart, as Executrix of this my last Will and Testament, but should she pre-decease me or fail to qualify, then in such event, I nominate, constitute and appoint my Two (2) children, Joyce Marie Palm and J. Earl Shughart, as Co-Executors of this my last Will and'Testament, 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 Two (2) pages this 0 day of 197~. Floyd J~. Shughart ~z Signed, sealed, published and declared by Floyd J. Shughart, the Testatmr above named, as and for his last Will and Testament, in our presence~ who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting, witnesses. STATUS REPORT UNDER RULE 6.12 Name of Date of Will No. Decedent: -~/~ J ~, 5~7~ / Death: ~{c~%i~_~ 2-3~ ~o,~/ Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, ! report the following with respect to completion of the administration of the above-captioned estate: 1. State wh_,~ther administration of the estate is complete: Yes ~-~No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be. complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes__ No ~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state ~n 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 Cerk of the Orphans' Court and may be attached to this report. Tel. No. Capacity: Personal Representative C/Counsel for personal representative (MAH:rmf/AM3) First and Final Account of Joyce Marie Palm and J. Earl Shughart, Executors of the Last Will and Testament of Floyd J_., Shughart, Late of Cumberland County, Pennsylvania · ~ File No. 21-02-2, DATE OF DEATH: LETFERS TESTAMENTARY ADVERTISED: Dec. 23, 2001 CUMBERLAND LAW JOURNAL Not Advertised THE SENTINEL Not Advertised ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE AS SUMMARIZED BELOW: SUMMARY Dec. 23, 2001 Dec. 23, 2001. Dec. 23, 2001 Dec. 23, 2001 Dec. 23, 2001 Dec. 23, 2001 Dec. 23, 2001 Dec. 23, 2001 Dec. 23, 2001 July 15, 2002 PRINCIPAL RECEIVED Real Estate, 101 Bonnybrook Road, Carlisle, Pennsylvania M&T Bank account no. 437476 M&T Bank account no. 15004198188657 o- M&T Bank account no. 31003911164166 M&T Bank account no. 31003911168796 M&T Bank account no. 31003911174842 M&T Bank account no. 31003911168887 Waypoint Bank account no. Automobile Proceeds of public sale, net of commissions and fees TOTAL PRINCIPAL RECEIVED 158,237.00 5,335.25 8,446.00 20,061.37 20,009.77 20,064.28 6,007.12 13,113.27 550.00 2,409.00 254,233.06 1/23/02 2/22/02 3/19/02 3/22/02 4/5/02 4/23/02 5/23/02 6/21/02 7/22/02 8/22/02 9/18/02 9/22/02 10/22/02 I 1/22/02 12/30/02 INCOME RECEIVED Savings Account interest Interest, Estate Account Interest, Certificates of Deposit Interest, Estate Account Interest, Certificate of Deposit, Waypoint Bank Interest, Estate Account Interest, Estate Account Interest, Estate Account Interest, Estate Account Interest, Estate Account Land rent, Wendell Eberly Interest, Estate Account Interest, Estate Account. Interest, Estate Account Interest, Estate Account TOTAL INCOME RECEIVED 183.47 1.41 142.70 2.59 156.43 17.09 15.72 14.86 16.46 13.44 300.00 7.53 7.30 6.67 885.67 1/23/02 1/23/02 1/23/02 1/23/02 3/6/02 3/6/02 3/18/02 3/25/02 3/25/02 3/25/02 4/5/02 4/9/02 4/9/02 4/14/02 5/14/02 5/i6/02 5/31/02 6/18/02 7/15/02 8/23/02 9/17/02 10/25/02 10/25/02 DISBURSEMENTS Electric Bill to GPU Telephone Bill to Sprint Funeral Bill to Hoffman Roth Funeral Home Bank Check charges to Clarke American Pa. Department of Revenue, Inheritance Taxes Telephone Bill to Sprint Waste Management Electric Bill to GPU Medical Bill to Drs. Cerrie & Hecht Telephone Bill to Sprint Commonwealth of Pennsylvania, automobile registration}. Homeowner's Insurance to One Beacon 2002 County and Township Tax to Judy A. Campbell Electric Bill to Met-Ed Electric Bill to Met-Ed Medical Bill to Drs. Cerrie & Hecht Grave Marker to Carlisle Memorial Services, Inc. Electric Bill to Met-Ed Medical Bill to Drs. Cerrie & Hecht 2002-2003 School Real Estate taxes to Judy A. Campbell Recording fees to Recorder of Deeds Filing fee to Register of Wills Balance of Inheritance tax due to Pa. Dept. of Revenue 377.48 54.59 7,395.00 25.08 8,000.00 26.97 42.30 274.94 60.00 10.14 36.00 295.00 341.08 113.31 72.40 300.00 105.00 57.92 80.00 .1,628.43 57.00 15.00 '2,380.00 12/30/02 12/30/02 Frey and Tiley,, reimbursement for advances of probate & filing fees Frey & Tiley, attorney's fees' TOTAL DISBURSEMENTS B LANCE FOR DISTRIBUTION 49.00 6,000.00 27,796.64 227,322.09 PROPOSED SCHEDULE OF DISTRIBUTION To: Joyce M. Palm Less, cash distribution received, 5/14/02 Less, cash distribution received, 8/12/02 Less,' 1/2 interest in real estate distributed in kind Net Balance to be distributed 113,661.05 1,500.00 20,000.00 79,118.50 13,042.55 To: J. Earl Shughart Less, cash distribution received, 8/12/02 Less, 1/2 interest in real estate distributed in kind Less, automobile distributed in kind Net Balance to be distributed 113,661.05 20,000.00 79,118.50 550.00 13,992.55 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERALND : SS.: Before me, the undersigned officer, personally appeared Joyce Marie Palm and J. Earl Shughart, Executors of the Last Will and Testament of Floyd J. Shughart Deceased, who, being duly sworn according to law, desposes and says that the foregoing First and Final Account and Proposed Schedule are true and correct to the best of their knowledge, information and belief. ~yc~Marie P~lm J~arl ~"~ughart' ' '~ Sworn to and subscribed befo{e me this 30th day of D~cember 2002 BUREAU OF TNDZVZDUAL TAXES ZNHERZTANCE TAX DzVZSTON DEPT. 280601 HARRXSBURG, PA 17128-0601 ROBERT ~ FREY FREY & TILEY 5 S HANOVER ST CARLISLE CONNONWEALTH OF PENNSYLVANXA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOHANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX '02 OEO 31 At0:30' DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN I 1Z-Z:5-Z00Z SHU6HART 12-2:5-2001 210Z-O00Z CUNBERLAND 101 REV-1;~I7 EX AFP (Ol-OZ) FLOYD J Amount Remitted J HAKE CHECK PAYABLE AND REH]:T PAYHENT TO: REGTSTER OF NTLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG TH]:S L/NE ~ RETAIN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF SHUGHART FLOYD J FZLE NO. 21 02-0002 ACN 101 DATE 1Z-Z:5-Zooz TAX RETURN NAS: (X) ACCEPTED AS FTLED { } CHANGED RESERVATTON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds {Schedule D} (2) $. Closely Hold Stock/Partnership Zntermst (Schedule C) ($) q. Hortgagms/Notos Receivable (Schedule D) (~) 5. Cash/Bank Daposits/Hisc. Personal Property (Schedule E) (S) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return 158~2:57.00 .00 .O0 .O0 96t178.00 .00 NOTE: To insure proper credit to your account, submit the upper portion of this form w/th your tax payment. (8) lq,:589.00 474. O0 .00 ' 254,415.00 15. 1~. NOTE: (11} 14.863.n0 .(12) 239,552.00 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Nat Value of Estate Subject to Tax (lq) If an assessment ~as issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. AHOUNT PAZD ASSESSMENT OF TAX: 15. Amount of L/nm lq at Spousal rate 16. Amount of Line lq taxable at Lineal/CZass A rata 17. Amount of Line lq at Sibling rate 18. Amount of Line lq taxable at Collateral/C~ass B rate 19. Principal Tax Due TAX CREDZTS: DATE NUHBER ZNTEREST/PEN PA/D (-) CD000946 CD00182:5 421.05 17.80- 0:5-1:5-2002 11-08-2002 .00 2:59,552.00 18 and 19 w111 (15). .00 x O0 = .00 (16) 2:59,552.00 x 045 = 10,780.00 (17). .00 x' 12 = .00 (18) .00 x 15 = .00 (19)= 10,780.00 8,'000. O0 I Z, :580. O0 I TOTAL TAX CREDZT I BALANCE OF TAX DUE] INTEREST AND PEN. I TOTAL DUE I ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. 10,78:5.25 :5.25CR .00 $.ZSCR { ZF TOTAL DUE ZS LESS THAN $1~ NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" {CR}~ YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THZS FORH FOR ZNSTRUCTZONS. } RESERVATION: PURPOSE OF NDTICE: PAYMENT: REFUND [CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedehts dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class D (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, the Commonmealth hereby expressly 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 of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your p~yment to the. Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF MILLS, AGENT A refund df 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-iSIS). Applications are available at the Office of the Register of Hills, any of the 2.% Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 2-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, a11owance~ 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. 261021, Harrisburg, PA 17128-102!, OR --election tm 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, Oept. 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-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three ($) calendar months after the decedent's death,*a five percent (52) discount of the tax paid is allowed. ' : The 152 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 sams manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated an this notice. Interest is charged beginning, with first day of delinquency, or nine (9) months and one (1) day from the date of deathj to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent pep annum calculated at a daily rate of .000164. AIl 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 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ~OZ . 000548 1992 92 . 000247 1983 162 . 000438 1993-1994 72 . 000192 1984 112 .000'~0I 1995-1998 97. .000247 ' 1985 132 . 000356 1999 7Z . 000192 1986 107. .000274 ZOO0 82 .000219 1987 9Z . 000247 ZOO! 9Z . 000247 1988-1991 llZ .000~01 ZOOZ 6Z .000164 --Interest is calculated as follows: . TNTEREST = BALANCE OF TAX UNPA'rD X' NUNBER OF DAYS DELINI~UENT X DATLY TNTBREST FACTOR --Any Notice issued after t~m 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.