Loading...
HomeMy WebLinkAbout02-0027 gl- 02- 002'7 Estate 0f"~/~iC~EL MIC.}(¢---") /Y)C)I~Cq~S4T'/qALE:l~, Deceased DECREE OF PROBATE AND GRANT OF LETTERS ..... lair!t!?', on IT IS DECREED. that the instrument(s) dated 0 ~T0 ~ Z0 t I ~ ~ q dcacr:~d t2erdn be ~a~*tee te probate and filed cf rezzrd ~ ,h~ ~, ,v~!! :f '~ ~'~ PLkF~ ~ FEES Probate, Letters, Etc .......... Short Certificates( ) .......... Renunciation ................ TOTAL Filed ......... . .......................... ATTORNEY (Sup. Ct. I.D. No'.) ADDRESS PHONE i1-33 -,.3 PETITION FOR PROBATE and GRANT OF LETTERS Estate of No. also known as To: ~ Deceased. No. The tion of the undersigned respectfully represents that: Your ~er(s), who is/are 18 years of age or older an the execut. in the last wilt the above decedent, dated and codicil(s) Register of Wills for the County of Commonwealth of Penns in the named ., 19.__ Decendent was domiciled b. -last family or residence at Decendent, then years at Except as follows, decedent did after execution of the will offered for incompetent: Decende-nt at death owned property with (If domiciled in Pa.) All personal (If not domiciled in Pa.) Personal property in (If not domiciled in Pa.) Personal property in Value of real estate in Pennsylvania situated as follows: circumstances, e:g. fenuficiation, death leath in ist street, number and muncipality) died was not divorced an was not follows: etc.) County, Pennsylvania, with not have a child born or adopted a killing and was never adjudicated WHEREFORE, petitioner(s) respectfully presented herewith and the grant of theron. the (testamentary; Date of the last will and codicil(s) ration.c.t.a.; administration d.b.n.c.t.a.) OATH COMMONWEALTH COUNTY OF PERSONAL REPRESENTATIVE PENNSYLVANIA.. .~ ss The true and correct to tative(s) of the above swear(s) or affirm(s) that the statements in the foregoing petition :he knowledge and belief of petitioner(s) and that ~s personal petitioner(s) will well' and truly administer the estate according to law. Sworn to or before me this __ and subscribed day of Register DE~EDE'NT:S JSu~O~cuP,~TI0i~ 'F,BUSINESS/INDU~TR'~i M~BITAL ~c" "~ ' ~,,~ . ~% . ,~' -~, 9~ M'~IEING'ADDRI (Signature "bi.DATE~si~NED ,Z '- '~" .... ~'i / ~'i i:''·' ~ .... ,,T~IS IS A~CERTIFIED 3tAL RECORD LAST WILL AND TESTAMF. NT OF RACHEL NICKEY MORGENTHALER I, RACHEL NICKEY MORGENTHALER, of Baltimore County, State of Maryland, being of sound and disposing mind and hereby intending to dispose of all property belonging to me at my death, of whatsoever kind and wheresoever situate, do hereby make, publish and declare this to be my Last Will and Testament, and hereby revoke all former Wills and Codicils that may have been heretofore made by me. · I. I direct that all of my legally enforceable debts, the costs of the administration of my estate and my funeral expenses, including the cost of a suitable burial lot and perpetual care thereof and the cost of the erection of a suitable marker at my grave (or such of these as have not otherwise been provided for during my lifetime) shall be paid from my residuary estate. The amount to be expended for all burial arrangements shall be free of any limitation imposed by law and shall not require an order of court. II. A. I direct my Personal Representative to pay from my residuary estate all transfer, estate, inheritance, and all death and succession taxes of every kind and character, imposed bY the United States Government or any State or taxing authority, which are due and payable by my estate or due by reason of my death, whether or not the property taxed passes by the terms of this Will, by survivorship, by contract of insurance, or otherwise. The payment of the aforementioned taxes by my estate shall have the same effect as if said taxes were expenses of administration and all property passing at my death shall be free and clear of said taxes; provided, however, that this provision to pay all such taxes out of my residuary estate shall not apply to any generation-skipping transfer tax or to any additional estate or inheritance tax resulting from a disposition or. change in the use of real property valued on the basis of its use. B. Notwithstanding anything in this Clause II to the contrary, if any of the aforesaid estate, inheritance, and other death taxes and duties (including any interest and penalties thereon) is imposed on property includible in my gross estate by reason of Section 2044 of the Internal Revenue:Code of 1986, as amended, (Code) or corresponding provisions of state law, I direct the Personal Representative of this Will to recover such tax as provided in Section 2207A of the Code or corresponding provisions of state law. III. All household furnishings and supplies, silverwTM and works of art now used in the maintenance of our home are owned jointly by my husband, CHARLES STRAYER MORGENTHALER, SR., and me and therefore, I make no disposition herein of such household goods if my husband survives me. In addition, I give and bequeath unto my husband provided' he survives me, all of my automobiles and all my tangible personal effects, together with all unexpired insurance thereon. If my husband does not survive me, I give my tangible personal property and all unexpired insurance thereon to such of my children, LEE NICKEY MORGENTHALER, DIANE MORGENTHALER~ ELLEN GRACE MORGENTHALER, and CHARLES STRAYER MORGENTHALER, JR., who survive me, in as nearly equal shares as may be practicable considering the nature of the articles' to be divided and having due regard for the preferences of my children who in the sole judgment and discretion of my Personal Representative shall be capable of expressing a reasonable preference. All final decisions regarding the allocation of my tangible personal property among my surviving children shall be in the sole discretion of my Personal Representative. All such articles not so distributed shall be sold by my Personal Representative or otherwise disposed of by him as he may deem advisable and the net proceeds thereof shall be distributed in equal shares unto my surviving children. I direct my 'Personal Representative to pay all costs of insurance, storage and Uansportafion incurred in the distribution of the aforesaid items of personal property from my residuary estate. IV. If my husband, CHARLES STRAYER MORGENTHALER, SR., survives me, it is my intention to take maximum advantage of the unlimited federal estate tax marital deduction to the extent that the marital deduction can be utilized without wasting any of the unified credit and other credits available to my estate. To this end: A. I bequeath and devise to my husband, CHARLES STRAYER MORGENTHALER, SR., an amount equal to the maximum unlimited federal estate tax marital deduction allowable to my estate as finally determined for federal estate tax purposes, less the following two amounts: 1. The amount of the marital deduction, if any, that is allowed in computing the federal estate tax on my estate for any and all property and interests in property passing to my.. husband (or 'which shall have passed to him) other than under the provisions of this Clause IV; and 2 2. The amount, if any, that is required to increase my taxable estate to the figure where the federal estate tax thereon exactly equals the unified credit and all other credits available to my estate for federal estate tax purposes to the end that no federal estate tax will be payable by my estate; provided, however, that the credit for state death taxes shall be taken into account only to the extent that doing so does not increase the state death taxes payable. B. My Personal Representative shall have authority and discretion to satisfy the bequest'and devise to my husband wholly or partly in cash or in kind and to select and designate and to convey, transfer and assign to my husband cash, securities or other assets, including real estate or interests therein, which he shall select; provided, however, that in no event shall there be included among such allocated assets any asset with respect to which a marital deduction would not be allowable if so included; and for purposes of satisfying the amount of this bequest and devise, any asset in kind that is distributed to my husband shall be valued at the value that is finally established for federal estate tax purposes; further provided, however, that in selecting the cash and assets in kind for distribution to my husband, my Personal Representative shall give consideration to the changes in value that have occurred between the value that is established for federal estate tax purposes and the value, on the date of selection, of the property that is available for distribution to my husband; and my Personal Representative shall distribute to my husband assets, including cash, having an aggregate fair market value fairly representative of the net appreciation or depreciation from federal estate tax values of all of the property that is available for distribution to my husband on the made. This bequest shall abate to the extent applicable provisions hereof. In determining the of this Clause IV, the value of my residuary generation-skipping transfer deemed included as of the Internal Revenue Code. date, or dates, On which such distribution is that it cannot be satisfied in full under the value of my residuary estate for the purposes estate shall not include the amount of any part of my gross estate under any provisions C. In the event that the deaths of my husband and myself occur under circumstances that it cannot be determined which one survived the other, then all of the provisions of this Clause IV shall be construed and administered as though my husband had, in fact, predeceased me. V. I give, devise and bequeath all the rest and residue of my estate of Whatsoever kind, nature and description and wheresoever the same may be situate, which I may now own or be 3 entitled to at the time of my death, or over which I have a general power of testamentary disposition, unto the Trustees hereinafter named, to be held in trust for the uses and purposes hereinafter set forth, and to be known as the "Residuary Trust." Accounting from the date of my death, the Trustees shall distribute the net income and principal thereof in the following manner. A. During the lifetime of my husband, CHARLES STRAYER MORGENTHALER, SR., my Trustees shall pay to or for the benefit of my husband and children so much of the net income from this trust, in such proportions and amounts, without regard to equality of distribution, and with full power and authority to exclude any of them completely, as my TruStees in their sole and absolute discretion shall determine to be necessary for the support, maintenance, education or health of my husband and children. My Trustees shall accumulate any net income that may be remaining after the aforesaid income payments. B. My husband shall have the absolute non-cumulative right, upon his written request delivered to the Trustees,' to withdraw from time to time, in cash or in trust assets at values as currently appraised by the Trustees, sums from principal not exceeding in the aggregate in each calendar year the greater of the sum of Five Thousand Dollars ($5,000.00) or five (5%) percent of the principal as valued and appraised by the Trustees at the end of such calendar year. This power shall be exercisable by my husband only in the last calendar month of each year. C. In addition to any distribution of income and/or principal otherwise provided for herein, the Trustees shall have authority in their sole and absolute discretion to make payments out of principal to the extent that they may deem reasonable and proper for the health, maintenance and support of my said husband in accordance .with his station in life; for the · purpose of providing for him in the event of accident, illness or other financial emergency. I direct that in exercising such discretionary powers the Trustees shall take into account the other finandal resources of my husband and shall make only such discretionary payments as may be necessary to supplement such other financial resources; provided, however, that as a prerequisite to the making of such discretionary payments the Trustees shall not require the liquidation of any of such other financial resources as in their sole discretion they may deem inadvisable to liquid.ate under then existing circumstances. I further direct that in considering such other financial resources the Trustees shall accept as conclusive evidence thereof the written statement of my husband as to the nature and amount of his financial resources. D. Following my death if my husband has predeceased me, or following his death if he survives me, this trust estate, as then constituted and any accumulated income shall be divided into equal shares so that there shall be one equal share for each then living child of mine, and one equal share for the descendants, collectively, of each then deceased child of mine who is survived by one or moie then living descendants, and my Trustees shall continue to hold such shares in trust as separate trusts and/or pay over and deliver the same as hereinafter provided, 1. As to a share for a living child of mine, my Trustees shall pay over and deliver to him or her the entire balance of his or her share of the trust property free and clear of any further trust. 2. As to the share set aside under any of the provisions of this Will for a deceased child of mine, the Trustees shall divide such shares among the then living descendants of such degeased child, per stirpes and not per capita, and shall distribute absolutely to each descendant his or her portion thereof; provided, however, that any portion which shall become payable to a descendant who has not attained the age of twenty-one (21) years shall vest absolutely in such descendant, but the Trustees shall retain such portion in further trust and shall use and apply so much of the income and principal thereof as in their discretion may be neces~ for the health, support, maintenance and education of such descendant until he or she attains the age of twenty-one (21) years at which time the Trustees shall distribute to him or her absolutely the remaining principal and income of his or her portion. If such descendant shall die before attaining the age of twenty-one (21) years his or her portion thereupon shall be distributed to his or her estate. E. I desire to make it clear that the immediate and continuing maintenance and support of my husband, CHARLES STRAYER MORGENTHALER, SR., are matters of primary concern to me rather than the retention and appreciation of the principal of this trust estate, and I, therefore, dircct that each of the provisions of this Will shall be construed liberally to accomplish this purpose even though the Trustees shall thereby exhaust the entire trust principal: t]. ' F. If a the time of my death, the Trustees would be required to terminate the Resid. uary Trust untier Clause V, my Personal Representative ihall distribute the balance of my · residuary estate in accordance with the provisions of Clause V. VI. In the absence of specific restrictions to the contrary, the following provisions shall apply to each of the separate trusts which may be created under this Will: A. Except as'otherwise specifically provided in this Will, the Trustees shall make. payments only into the hands of the beneficiary entitled thereto so that neither the income nor principal shall be subject to assignment, nor be anticipated, nor be liable for the debts or contracts of a beneficiary, nor be taken in execution by attachment, garnishment or other proceeding while in the hands of the Trustees; provided, however, that deposit to the credit of abeneficiary in any banldng institution in an account established by such beneficiary shall be deemed payment to him or her; and provided further, that if a beneficiary be a minor or, in the judgment of the Trustees based on professional medical advice, shall be of unsound mind whether adjudiCated an incompetent or not, or be suffering from physical .or mental disorder which renders him or her incapable of the management of the payments to which he may be' entitled hereunder, then the Trustees may in their discretion expend for the benefit of such beneficiary the mounts othenvise payable to him or her, or they may make such payments to his or her duly appointed guardian or to the person who in their judgment has assumed responsibility for disbursing funds available for his or her care and support, and the receipt of any such person or corporation shall be an absolute discharge to the Trustees for the sums so paid over. B. The Trustees shall have authority to receive other property, real or personal, which may be devised, bequeathed, assigned, granted or made payable to the Trustees, and all such property shall be added to principal and administered in accordance with the appliCable terms of this Will. C. The Trustees are authorized to take any action for the benefit and protection of the trust estate which they might do if the absolute owner thereof including, but not limited to, the following: 1. To retain any asset, which I own at the time of my death, so long as, in the sole judgment of the Trustees such retention does not appear detrimental to the trust estate and the beneficiaries thereof; 2. To invest in various assets, including real estate, bonds, preferred and common-stocks, common trusts and mutual funds, and investment partnerships, general and limited', without being restricted by statute, rule of law or court, or practice governing the · diversification or investment of trust funds; 6 ~h, 3. To sell, at Public or private sale, and otherwise dispose of any asset at such times and upon such terms as they shall deem advisable; to extend the time of payment of any obligation; to foreclose mortgages and bid in property under foreclosure and to hold, lease and manage the same; to continue mortgage investments after maturity either with or without renewal or extension; to partition real estate which they may hold jointly or in common with others; and to execute and deliver or to join in the execution and delivery of any options, deeds, leases (including leases extending beyond the duration of the trust estate) or other instruments which may be necessary; 4. To compromise, settle or submit to arbitration any claim in favor of or against the trust estate; 5. To borrow money and to pledge or mortgage assets as security for the repayment thereof; 6. To vote in person or by general or limited proxy; to execute guarantees and indemnity agreements; to join in, consent to or oppose any deposit agreement, reorganization proceedings, merger, dissolution or other corporate adjustment; to pay any assessment levied thereon; to exercise any option or rights given in connection therewith; 7. To distribute in cash .or in kind and to value assets for any purpose whatsoever, such distribution and valuation to be conclusive against all persons interested hereunder; 8. Notwithstanding any other provision of this Will to the contrary, when directed to divide the trust estate into parts or shares the Trustees may defer making a physical division thereof until such time as in their sole judgment a physical division shall be necessary. Each such undivided part or share shall be held as a separate trust as though such physical . division had been made; 9. Notwithstanding any rule of law or practice to the contrary, I specifically authorize the Trustees of any separate trust created under this Will to purchase from and sell to the Trustees of any other separate trust created .hereunder any of the assets of such trust at their full and fair market value, as determined by the Trustees, at the time of such sale; 10. In the event that proceeds of any insurance policy on my life are payable to the Trustees, I hereby direct them to collect and receive such sum and to hold the same in the Residuary Trust, as the Trustees may be directed by my Personal Representative, it being the responsibility of the Trustees to notify my Personal Representative promptly of all insurance proceeds which are paid to or payable to them; 11. To purchase from my estate any asset owned by me at the time of my death; and.to lend any part of the principal of the Residuary Trust to my estate. The Trustees may make such purchase from or loan to my estate without liability for resulting loss and the 'Tnistees shall have authority to retain any asset so purchased by it for such period of time as the Trustees may deem the retention thereof not detrimental to the trust estate and the beneficiaries thereof; 12. If the Trustees acquire ownership of any policy of insurance on the life of any person other than myself, they may, in their sole discretion, retain Such policy as an asset of the trust, maintain it in full force and effect, or exercise any of the non-forfeiture provisions and all other incidents of ownership, and the decision of the Trustees regarding the retention or disposition of any such policy shall be binding and conclusive on all persons interested hereunder; 13. The .Trustees shall not be required to make any charge or other deduction from income at any time, nor to create any reserve with respect to depreciation for any property held in any trust created herein; 14. Notwithstanding any other provision of this Will to the contrary, I direct that the Trustees shall not under any circumstances distribute to or for the benefit of my estate any funds which are identifiable as not having been included in my adjusted gross estate in the computation of Federal estate tax liability. D. It is my desire that this trust estate shall not be administered under Court jurisdiction and in the event that application is made to any Court for any purpose in connection with the trust estate or the provisions of this Will, it is my desire that such Court shall have jurisdiction of the specific matter at issue and shall not retain jurisdiction over the trust estate unless requested to do so by the Trustees. E. As to each separate trust created by this Will, the Trustees shall be entitled to commissions and allowances as from time to time provided by law. All commissions shall be charged against principal except that portion thereof Which represents statutory commissions On income which shall be charged against income. F. Proceeds from any Individual Retirement Account, retirement, annuity, pension, profit sharing or employee benefit plan which are payable to my Trustees, shall be allocated as principal to the Residuary Trust as may be directed by my Personal Representative, and my Trustees shall notify my Personal Representative promptly of all such proceeds which are payable to them. G. I direct that no person acting as a Co-Trustee hereunder shall participate in any decision regarding .whether, and the extent to which, any discretionary payment shall be made to or for his' Or her benefit or the benefit of any other person for whose support such Co-Trustee may be legally liable; and such decision shall be made solely by the remaining Trustees. H. If at any time there shall remain in the hands of my Trustees any portion of the .tr~.~.st estate not otherwise allocable or distributable under any other provision of this Will, my Trustees shall distribute absolutelY such portion to such persons as would then be entitled to receive my personal property had I then been seized and possessed of such portion and had then died, owing no debts, intestate and a resident of the State of Maryland. I. If the current value of the principal of any trust at any time becomes less than Seventy-Five Thousand Dollars ($75,000.00) [after allowances for expenses and commissions], thc Trustees may, in their sole discretion, terminate such trust and pay over the remainder thereof to the person or persons then entitled to the income therefrom, in the proportions to which .they arc then entitled to such income; provided, however, that any payment which would be made to a beneficiary who has not attained the age of majority shall be distributed to a Custodian under the Maryland Uniform Transfers to Minors Act selected by the Trustees, such Custodian to hold such payment for the benefit of such minor under the terms of said Act. The 'Trustees shall have the power to select any qualified person as Custodian. VII. In addition to the powers herein conferred upon my Trustees, which I also confer upon my Personal Representative, I hereby confer upon my Personal Representative all powers necessary for the administration of my estate. A. For such purpose I authorize the Personal Representative to sell at public or private, sale any real or personal property owned by me at the time of my death, at such price or prices and upon such terms and conditions as my Personal Representative may deem advisable or proper, and to charge all broker's commissions and other expenses of sale as estate administration expenses; also to deed, assign, convey, mortgage, lease, borrow, invest money, and otherwise to deal with my estate as hc in his sole and absolute discretion may deem proper; and to compromise claims against or owing to my estate; and to vote in person or by either limited or general proxy securities constituting a part of my estate without liability for loss by reason of the exercise of such voting rights; and to execute guarantees and indemnity agreements binding my estate and to employ counsel in the administration of my estate, charging all such counsel fees as estate administration expenses and not as a diminution of the compensation which my Personal Representative may be allowed; all of which .powers shall be exercised without prior application to or subsequent ratification by the Orphans' Court of Baltimore County or any other court 'having jurisdiction over the administration of my estate. It is my intention that the enumeration of the above powers shall not be a limitation upon the exercise by my Personal Representative of other powers conferred upon him by law. B. I authorize my PersOnal Representative to execute in my name on behalf of my estate any income tax return which may be filed jointly with my husband or his personal representative; and my Personal Representative shall not require my husband or his personal representative to give bond or other security or indemnity in connection therewith, nor shall my Personal Representative be personally liable in the event of any loss resulting therefrom. C. I request my Personal Representative to establish the Trusts created under this Will at the earliest practicable time after my death by delivering to the Trustees in each ease a portion of the assets appropriate for inclusion therein without awaiting a final determination of the exact dollar amount of each trust. D. I hereby authorize my Personal Representative and Trustees to carry out the terms of any valid agreement to which I am a party, and which is in existence at the time of my death, pertaining to the sale of my interest in any partnership, enterprise or corporation in which I am 'financially interested at the time of my death. E.' During the administration of my estate, my Personal Representative may make such advances on their commissions, on counsel fees, accounting fees, experts' fees, and on other fees expenses and charges incurred in the administration of my estate, prior to the judicial settlement of their accounts as my Personal Representative may, from time to time, determine to be just and reasonable. F. I authorize my Personal Representative and the Trustees of any trust created under this Will to employ any investment counsel, corporate custodians, agents, accountants, brokers and attorneys which they may select and pay the charges thereof from the income or principal of my estate or the applicable trust for which the aforesaid services are rendered; and I direct that my Personal Representative or Trustees (as the case may be), or a partnership, corporation or other entity in which my Personal 'Representative or Trustees shall be interested or by which my Personal Representative or Trustees may be employed, may be retained in any such capacity, and that, in such event, the charges which shall be payable to my Personal Representative, Trustees. - or to any such partnership, corporation or other entity shall be in addition to commissions or compensation otherwise allowable to my Personal Representative or Trustees and may be paid without prior judicial approval. G_. My Personal Representative and Trustees shall be and are hereby'absolved and exonerated from any individual responsibility or liability for any loss which may result to any 10 property passing under this Will or otherwise than under this Will or which may result to any person in connection with the exercise or non-exercise of the powers, authority or elections granted to my Personal Representative and Trustees under this Will or conferred by law so long as such Personal Representative or Trustees shall have been acting in good faith and without gross negligence. VIII. A. Wherever in this Will reference is made to the masculine gender, it shall be construed to include the feminine gender and vise versa unless the context clearly indicates otherwise. B. Wherever in this Will reference is made to the Trustee and/or Personal RepreSentative either in the singular or plural as "it" or "its," "they~ or "them," it shall be construed to include any person or persons who shall be acting in said capacity from time to time. C. Any reference to a distribution "per stirpes" shall be construed in such manner as shall preserve, at the time of distribution, equality between or among those lines of descent having one or more then living members closest in relationship to the person of whom the "stirpes" are to be determined. IX. I hereby nominate and appoint my husband, CHARLES STRAYER MOROENTHALER, SR., and my daughter, DIANE MORGENTHALER, to be the Trustees of the trust estates created under this Will. Any Trustee hereunder from time to time is hereby given the right to resign by giving written notice to the other Trustees or Trustee, if any, otherwise to the then income beneficiary or beneficiaries hereunder. The Trustees hereunder shall have no duty to examine the tax returns, accounts, records or proceedings of my Personal Representative nor any responsibility oi' liability for any action of, or any failure to act on the part of my Personal Representative and they shall be chargeable only with such assets of my estate as are actually received by them from my Personal Representative. X. I hereby nominate and appoint my husband, CHARLES STRAYER MORGENTHALER, SR., to be the Personal Representative of this, my Last Will and Testament. I direct that my said. Personal Representative be excused from the necessity of giving bond, other than that r~uired by laW. In the event of the death, resignation, or inability to serve of my 'said husband, I hereby nominate and appoint my daughter, DIANE MORGENTHALER, as substitute Personal Representative. I hereby confer upon said substitute Personal Representative the same powers, discretion, duties, and immunities given to the one originally named herein. XI. Any payment which would be made to a beneficiary, pursuant to the terms of this Will, who has not attained the age of twenty-one (21) may, in discretion of my Personal Representative or Trustees, as the case may be, be distributed to a Custodian under the Maryland Uniform Transfers to Minors Act, selected by the Trustees or Personal Representative, such Custodian to hold such payment for the benefit of such beneficiary under the terms of said Act. The Trustees or Personal Representative shall have the power to select any qualified person as Custodian. IN TESTIMONY WHEREOF, I have hereunto subscribed my name and affixed my seal this .~. C.v day of Oe4o~.~, , 1994'. SIGNED, SEALED, PUBLISHED and DECLARED by the above named Testatrix, RACIIF. L NICKEY MORGENTHALER, as and for' her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have witnesses. Address Address 12 IN THE ORPHANS' COURT FOR BEFORE THE REGISTER OF WILLS FOR IN THE ESTATE OF: RACHEL NICKEY MORGENTHALER Baltimore County , MARYLAND ESTATE NO: 116409 'ADMINISTRATIVE PROBATE ORDER Upon the foregoing Petition for Administrative Probate, and any bond requirement having been met, it is this 30th day of May , 2001. ORDERED that: CHARLES STRAYER MORGENTHALER SR is (are) appointed personal representative(s) of the Estate of RACHEL NICKEY MORGENTHALER ; and further ORDERED that the.will dated dated 10/20/1994 (and codicils, if any, ) is (are) admitted to probate. GRACE G ,~g' Register of Wills RW 11t9 P$.3575 ~tate of Maryland, ~altimore County OFFICE OF THE REGISTER OF WILLS Estate/Case Number: 116409 I, Grace G Connolly, Register of Wills for Baltimore County, Maryland, do hereby certify that the foregoing is a true copy of the LAST WILL AND TESTAMENT AND PROBATE ORDER recorded in the estate/case of RACHEL N MORGENTHALER, deceased. In testhnony whereof, I have hereunto subscrSbed my name and affixed the seal of the Register of Wills for Baltimore County, this date: ,7anua~_ 2, 2002 qLegister Misc/lcertify.dot 1/99 DATE: COMMONWEALTH OF PENNSYLVANIA SUBJECT: DOCKETING NONRESIDENT DECEDENT FILE INFORMATION Recorded, Office of Register of Wills TO: ~.~ ~'~,.¥ q. 'L~,¢ ;~ FROM: John Riedman Specialty Tax/No--dent Unit Inheritance Tax Division Bureau of Individual Taxes Department of Revenue Attached is nonresident decedent file information concerning taxable property located in your count)'. Please docket and file the attached information so it may be available for future reference. Thank yo~ Attachment BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVTSION DEPT. 280601 HARRISBURG~ PA 17128-0601 Register af Wills ROGER Ii IRWIN ESQ '02 MAR 11 P3:00 ZRWTN HCKNXGHT & HUGHES 60 WEST POHFRET ~Ti~,,u (", .... -..:~?~ ,'"'~ - CARLISLE ~,~1, S- ~,222..~ PA COHHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISENENT~ A~LONANCE OR DIS~LLONANCE OF DEDUCTIONS~ AND ASSESSNENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN REV-B57 EX AFP (lZ-O0) 05-11-2002 NORGENTHALER 0~-1~-2001 99 01-0975 NON-RESIDENT~ RACHEL' N Amoun'~ Remi~ad HAKE CHECK PAYABLE AND REMIT PAYHENT TO: PA DEPARTHENT OF REVENUE DEPT. 280601 HARRISBURG~ PA 17128-0601 CUT ALONG THZS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-537 EX AFP [12-00) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISENENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HORGENTHALER RACHEL N FILE NO. 99 01-0975 ACN101 DATE 05-11-2002 TAX COMPUTATION METHOD ELECTED: (X) FLAT RATE ( ) PROPORTIONATE TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON.- ORXGZNAL RETURN 1. Real Es~a~e (Schedul® A) (1) 2. S*ocks and Bonds (Schedule B) (2) 5. C/osely Held S~ock/Par~nersh~p Tn*ere~ (Schedule C) ~. Hot,gages/Notes Receivable (Schedule D) (~) 5. Cash/Bank Depos1/cs/Misc. Personal Property (Schedule E) ($) 6. Jointly O~ned Property (Schedule F) .. (6) 7. Transfers (Schedule G) (7) 8. Total. Assets APPROVED DEDUCTIONS AND EXEHPTIONS-' 9. Funeral Exponsas/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabili~cles/L1ens (Schedule I) (10) 11. To~al Deductions . 12. Ne~ Value of Tax Re~urn 1:5. Chari~cable/Governmon~cal Bequas/cs (Schedule J) Iq. Ne~ Value of Es~a~e Sub~ec~ ~o Tax $$0,000.00 O0 O0 O0 O0 O0 O0 .00 NOTE: To'1nsure proper cred/~ ~o your account, submi~ ~he upper portion of this form ~i~h your ~ax payment. (B) $$0,000.00 .00 (ll) . O0 (12) 550; 000. O0 (15) 550/000.00 (l~) . O0 NOTE: X'F an assessment was lssued previously, lines 1~, 15 and/er 16, 17, 18 and 19 w111 reflect f/gures that include the total o~: ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amoun~ of Line 1~ a~ Spousal ra~e (15) 16. Amoun~ of L~na lq ~axab2e a~ L~neal/Class A ra~e (l&) 17. Amoun~ of L~no lq a~ S~b~lng ra~o (17) 18. Amoun~ of Llne Zq ~axable a~ Collateral/Class B ra~e (18) .al Tax Due .00 x O0 = .00 .00 x Otis = .00 .00 x 12 = .00 .00 x 15 = .00 (19) '~ .00 RECEXPT NUMBER DX$COUNT (+) /NTEREST/PEN PAID (-) AMOUNT PAID 19. Princ] TAX CREDITS: PAYMENT DATE IF PAID AFTER DATE /NDZCATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE (* TF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS REQUIRED. .°°I .00 .00 ,00 XF TOTAL DUE XS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATZON: Estates of decedents dying on or before December 1Z, 19BZ -- Zf any future interest in the estate 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 Coamonaaalth hereby,expressly reserves tho rightLta appraise and assess transfer Znheritance Taxes at the laeful Class B (collata~al) rate an any such future interest. PURPOSE OF NOTZCE: OBJECTXONS: ADHXN- ZSTRATZVE CORRECTZONS: DZSCOUNT: REFUND (CR): PENALTY: ZNTEREST: To fulfill the requirements of Section Z140 of the inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 9140). Any party in interest not satisfied mith the appraisement, allomance, or disalloaance of deductions, or assessment of tax (including discount or interest) as shomn on this No, ice must object eithin sixtY (60) days of receipt of this Notice. -Objections may be made'by: --mritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101. 'Factual errors discovered on this assessment should be addressed in mrlting to: PA Department of Revenue, Bureau of /ndividual Taxes, ATTN: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the.booklet "[nstructions for Znheritance Tax Return for a Nonresident Decedent" (REV-17~6) for an explanation of administratively correctable errors. Zf any tax due is paid eithin three (3) months after the decedont's death, a discount of five percent (SZ)* of the tax paid is alloeed. A refund of a tax credit, Hhich aaa not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Xnheritance and Estate Tax" (REV-1313). Applications are available at the Office of the RegisteF of Hills, any of the Z3 Revenue District Offices or from tho Department's Z4-hour answering service for forms ordering: X-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-BgO-447-30ZO (TT onXy). The 15Z tax amnestY non-participation penaXty 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 tho tax and interest that has been assessed as indicated on this notice. Znterest 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, 19BZ bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 198Z Hill bear interest at a rate Hhich Hill vary from calendar year to calendar year Hith that rate announced by tho PA Department of Revenue. ~The applicable interest rates for 198Z through ZOOZ are: Year /nterest Rate Dail~ Zntarest Factor Yea__r interest Rate Dail~ Xnterest Factor 198Z 20Z .000548 1992 9Z · · .O00Z~7 1983 16Z .000438 1993-199~ . 7Z .OOO19Z 1984 XIZ .000301 1995-1998 92 .000Z47 - 1985 13X .'000356 1999 7Z .OOO19Z 1986~ IOZ .O00ZT~ ZOO0 8Z .000Z19 1987 9Z .000247 - 2001 9Z .O00Z~7 1988-1991 11Z .000301 ZOOZ 6Z .000164 TO 'RENZT PAYNENT: --Xntorest i~ caXculated as follows: ZNTEREST ='BALANCE OF TAX UNPAXD X NUHBER OF DAYS DELZNQUENT X DAZLY ZNTEREST FACTOR -~Any Notice issqed, after the tax becomes delinquent Hill ~eflect an inter~ calculation to fifteen (lO) days beyond the date of the assessment. Xf payment is made after the interest computation date shoHn on the ' ' Notice, additional interest must bo calculated. Detach the top portion of this Notice and submit Hith your payment to PA Department of Revenue, at the address shomn on the reverse side. -Hake check or money order payable to: PA Department o£ REVENUE REV-1737-2 EX + (9-00) = COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF P~L-'I~L NICKEY HORGENTflALER FILE NUMBER Part I must include all real property owned by the decedent individually or as a tenant in common with another party(les), having its situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate must be reported at fair market value which 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. ITEM NUMBER DESCRIPTION 1356 Creek Road, Carlisle, West Pennsboro Township, Cumberland County (appraisal attached) ~ 2 i~.~.~.. Proportionate Method Only from reverse side '~0~.~- (Also enter on line 1, Recapitulation) VALUE AT DATE OF DEATH · $330,000.00 $330,000.00 $ -0- $330,000.00' (If more space ~s needed, insert additional sheets of the same size)