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HomeMy WebLinkAbout02-0043 PETITION FOR PROBATE and GRANT OF LETTERS Estate of_ Helen Ripson No. t~/"OO~'-' q3 also known as _l-lo] on A. R-[p.~on To: Register of Wills for the Social Security No. ! 66-12-2374' Deceased. County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the exec;ut~r. itl the last will of the abgve decedent, dated vecemoer zo and codicil(s) dated t~one in the ., 1~ ~q3m e d (state relevant circ,mstances, e.g. renunciation, death of executor, etc.) Decendent was dotniciled at death in Cumberland t~--~,:~4~,l,a,s~,fanfily or principal reside-nee at 32 g~n.~,~,. ~_ County, Pennsylvania, with · '!-~ ~' "j / .% - - -. _ ~ ---------_ 011 ',: .... :'~. f/,:/ (list street, number and muncipality) . eceg. ndent, tllen.__~Z9 ve~. of age, died_ A-eu.gr 28 at no.l.y , ,~pzrzt ~ _~l-_6~-p-t~al ~'° ~ , I/~T~_ZQ/IZ, :~ ot marry, was not divnreod nn~ ,4;,4 .~ ~. Except as' follows, d~cedent did n y, ot divorced and did not have a child born or adopted after execution of tile will offered for probate; was not the victim of a killing and was never adjudicated incompetent: ~ ~ ~. "' Decendent at death bwhed 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: $_ 80,000.00 $ $ None WHEREFORE, petitioner(s) respectfully presented herewith and the grant of letters_ theron. request(s) the probate of the last'will and codicil(s) testamentary (testamentary; administration cam.; administration d.b.n.c.t.a.) 32 Kensington Drive Camp Hill, PA 17011 " OATH OF PERSONAL REPRESENTATIVE COMIM[QNWEALTH (~'E PENNSYLVANIA COUNTY OF Cu~bgr~_and } sS The petitioner(s) above_named ~wear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the~ki~owledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly adnfinister the estate according to law. 21-2002-0043 Eslale of Helen Rips6n,~'a/k/a Helen A. Ripson Deceased DECREE OF PROBATE AND GRANT OF LETTERS January 15th AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS-DECREED that the instrument(s) dated Decembec 20th, 1993 described iher~in be admitted to probate and filed of record as the last will of Helen Ripson,a/k/a Helen A. Ripson and Letters. Testamentary_ are hereby granted to Martin Ripson . 3.,3 · lXp:2002, in consideration of the petition on FEES Probate, Letters, Etc .......... $. 200.00 Short Certificates(2 ) .......... $ 6.00 -'- Renunciation ................ $ x-Pages ( ) $ -O- JCP . 5.00 TOTAL __ $ Filed .January. 15th, 2~02.. ~ .211,..~0.. ATTORNEY (Sup. Ct. i.D. No.) ADDRESS pHONE MAILED LETTERS TO ATTORNEY JOHN M. F_AKIN I05.805 REV 9~86 COMMONWEALTH OF:PENN$¥tVANII IFICAYE OF 7055 -~ ~ On 21-2002-0043 REGISTER OF WILLS OF c'CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS LARRY L. STONER and SUSAN J. BRUBAKER (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 H V.T ,FN R TP.RC]N , the testat ~ix , sign the same and that she signed as a witness at the request of testat r~ w in ho-- presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed· and subscribed before 'me this-'L{~'~ ' day of JANUARY ,2002 505 SHARON AVE., (MN~n~LNICSBURG ,~(';- ~ ~t~ ,~ (Address) [ [~m~8~m~ J~'USAN J. ~UBAKE~Name) ! ~~1~%~~ J220 RENO ST., NEO C~ERL~ · RE~GISTER OF WILLS OF , cOUNTY (each) a subscriber hereto, (each) bei/~uly qualified according to law, depose(s) and say(s) that ___ familiarX~j~h the signature of .... · ~ 'codicil testat__ ~ing witnes~,?o) the 'will presented herewith and ' ~ codicil to the best of ' knowledge and belief. ' ~ . Sworn to or affirmed and.sUbscribed before me this. ' ' '-" -19day ~)f (Name) '~' (Address) Register (Name) (Address) 8L:Ld lTL Nil? ZO. P 182--W~1; 4-?9 JULIUS BLU#SEIIG, INt., PUBLISHER. NYC 10013 HELEN RIPSON · TOWNSHIP 'OJ LOWER ALLEN 21-2002-0043 in the County o/ CUNBERL~ND o/the and State o~ PENNSYLVANIA being o~ sound mind and memory, do make, publish and declare this my last ~lill mvh ~e~l~ment. in manner /ollowing that is to say: direct that all o/ my just debts and/uneral expenses be paid as soon aflermy deathasmay be practicable. .SECOND: All the rest, residue and'remainder°f m~ estate, real, personal (except jewelry) and mixed, wheresoever si~ua%e, I giVe,:devise ,and.bequeath to my husband, MARTIN RIPSON,' abSblUt~ly and in fee simple. THIRD: In the event my husbahd should predecease me or die within thirty (30) days of my death, then I give, devise and bequeath my entire estate as follows: A sum of two thousand (2,000.) dollars to ~E~GE~C.kKO}~H III, son of my deceased dau~hter,'SHARON KOHLER deLARA. The remainder of my estate in equal shares, per stirpes, to my remaining children, to wit: JuDITH A. MUMMA, MONICA J. ALLEN and MARTIE E. RIPSON. My jewelry to be divided amongst them. FOURTHs I hereby authirize and empower my said executor/trix within his/her absolute discretion and in any manner and with the approval of my aforesaid children,'to sell, exchange, transfer or assign the wh'ole or part of my real or personal estate. Notarial Seal · .' Larry L. Stoner, N0tary:Pub¢~ ' Lower Alfe~ Twp., Cumbe,da~d County My Commission F-~o res Jury 2701997 I~lamber, Penns~,lvania Association of Nora.des- · oo~q. ,rq. ou-~u puv pa~punH uaolom. N ~vag, oy~ u? aq~ auwu dm paq~.Jgsqns o~una,oy 05h~ 56591 5200 0090 oo'O _ ! MAY 1 6 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. ERTIFICATION AND REQUEST TO CONDUCT A [' TO RULE 5.6(e), SUPREME COURT [ANS' COURT RULE son Oohn M. Eaki'n Esq. ,quary 15, 2002- 5, 2002 Register of Wills, in accordance with Rule 5.6, ieby notffies the Orphans Court D~vtsmn, Court o ht neither the above named personal representative nor )resentative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Register of Wills on 4-2_5, 20 02_ , and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) 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. 2002.~_~ Date: May 15, Distribution: '(Mars(~. LewiS, g' ~ w itm v (j Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled for (~3'~-~J~.-0o7-.- at 2;Jd~, ,In Courtroom No. 3. Ifthe Certification of Notice is filed prior to the hearing date, the hearing will automatically be cancelled. Geor~~~~A~- Name of Decedent: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Date of Death: ~-~'~KTU6-- 206 / Will No. a~ { --, ['~ ~._ '~ W ~ 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 Z % ~ ~ 'c' O 'z,. . Name Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Capacity: __ Signature Name ~/( ,~~ Address Telephone ( ) Personal Representative · /Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV- 1 500 OFFICIAL USE ONLY /7- FILE NUMBER 21 1 -0 2 0 0 4 COUNTY CODE ' YEAR NUMBER INHERITANCE TAX .RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Ripson, Helen A. SOCIAL SECURITY NUMBER 166 _ 12 _ 2374, Z LM DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE Ltl 08/28/02 07/09/22 ... REGISTEROF WILLS ~,) ' ILl. (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Q. [-~1. Original Return [~4. Limited Estate ' ' r-~6. Decedent Died Testate (Attach copy of Will) r~9. Litigation Proceeds Received [~2. Supplembntal R~turn ' ..... [---'~ 4a. Future Interest Compromise (date of death after 12-12-82) [~ 7. Decedeni Maintained a Living Trust (At~ch copy of Trust) r~l o. Spousal Poverty Credit (date ofdeath between 12-31-91 an~l 1-1-95) r--] 3. Remainder Return (data of death prior to 12-13-82) [--~ 5. Federal Estate Tax Return Required 8.~ Total Number Of Safe Deposit Boxes [---~11. Election to tax under Sec. 9113(A) (A~ach Sch O) NAME John M. Eakin FIRM NAME (IfApplicable) COMPLETE MAILING ADDRESS Market Square Building Mechanicsburg, PA 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation. Partnership or Sole-Proprietorship (3) ' ~ 4. Mortgages 8, NotesReceivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6, Jointly Owned Property (Schedule F) (6) [~] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property . .' i7) (Schedule G or L) 8. Total Gross Assets.(total Lines 1-7) 9. Funeral Expenses & Administrative Costs (S.chedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11). 13. 14. 72,484.26 7'~:; 5' Charitable and Govemmental Bequests/Sec 9113 Trusts for which an e!ecti0n to tax has not been. made (Schedule J) Net Valu. e Subject to Tax (Line 12 minds Line 13) 12,109.70 .(8) (11) 02) .(13) (14) -..1, OFFI(~I'A:L USE ONLY 72,484.26 12,109.70 60,374.56 60,374.56 15. . SEE INSTRUCTIONS ON REVERSE SIDE FOR APPL!CABLE RATES Amount of Line 14 taxable at the spousal tax 6 0,3 7 4.5 6 rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate - · .x .0_ (15) x .0 (16)' 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (!8) 19. Tax Due (19) 20. ~J DeCedent's COmplete Address: STREET ADDRESS · 32 Kensington Drive CITY Camp Hill, PA I STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit . B.. Prior Payments C. Discount (1) Total Credits ( A + B + C ) (2) Interest/Penalty if applicable - .. D. Interest E. Penalty · ' Total Interest/Penalty ( D + E ) (3) If Line 2 is greater thanLine 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Line 20 to request a refund (4) o 5. If Line 1 +.Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax-due. (5) (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) O 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; .......................... ..... ............. ·'[-~ '[] c. retain a reversionary interest; or .................................... : ........................... ' .......................................................... [] [] .. ' d. receive the promise for life of either payments, benefits or care? ............................. ; ................. : ............. . ......... [] . [X-]. :. .. .... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death. "" ' i... without receiving adequate consideration? .............................................................................................................. [] [] .,' 3. Did decedent own an "in trust for" or'payable upon death bank account or security at his or her death? ............ 4.. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ' · · ' '. "' ·. contains a beneficiary designation? ....................................... : ................ . ........................... '..'....i..:.....: ...... :.L...'L:..'... [] ' ' [] " . ' ,. 'IF THE ANSWER TO ANY OF THE ABOVEQUESTIONS IS YES, YOU' MUST COMPLETE SCHEDULEG AND FILE IT AS PART O.,F 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 a~d belief, it is true, correct and complete· Declaration of prepar?D~r other than the personal representative is based on all information of which preparer has any knowledge. ADDRESS 34 Ken~ingto~.~Drive, Camp Hill, PA SIGNATURE OF PR£P/~R~T.~-IE~N ~PRESENTATIVE · ,~ r ,L.~_.~,.¢./,,~, ' ADDRESS 'Marke~Square' Building, Mechanicsburg Septf~ , '2002 .DATE Sept. [,~,, 2002 PA For dates of death on or after July 1; 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the .use of the surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the' net value of transfers to or for the use of the surviving spouse is 0% [72 P:S. {}9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: ' ' The tax rate imposed on the net value of transfers from a deceased child twenty-one years.of,age or younger at death to or. for~the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs lineal.beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. {}9116(a)(1)]. The tax rate imposed on the net value of transfers to o~: for the use of the decedenrs siblings-is' 12% [72 P.S. §9116(a)(1.3)].'A sibling is defined, under Section 9102, as an · individual who has at least one parent in common with the decedent, whether by blood or adoption. · · COUMONWEAI TH OF PENNSYlVANiA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Helen A. Ripson 21~02-0043 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 72,484.26 John Bullock Estate, DistribUtive share see attached check 72,484.26 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) I~11~ ~-~¥~te of Helen Rips. on and ~ $72,484.26 ~ ~ .... ,~ - -. ~= in Esquire & 26~10~ ~P "!L.'.k'~~ ~oD~ M. Eak~n, -- . ..... ~,~ _ ~ ~j~? ~.~ Seventy - · ....... ~ .~--I' firstunion.com ..... 3 /~ ~'~C /~~ ',~ .-n ~ ~onR SO ~1. kU kuu ~~~~-~~: REV-1511 EX+ (12-99~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Helen A. Ripson 21-02-0043 Debts of decedent must be reposed on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: Malpezzi FuneraliHo~e Mechanicsburg, PA Gate of Heaven Cemetery, lot and interment 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 Martin Ripson Street Address ~2 f(en.~tn~tcm Drive CJ~ Camp Hill, PA Relationship of Claimant to Decedent Husband State __ Zip Probate Fees Accountant's Fees Tax Return Preparer's Fees Filing fees 6,783.70 1,350.00 250.00 3,500.00 211.00 15.00 TOTAL (Also enter on line 9, Recapitulation) $ 12,109.70 (If more space is needed, insert additional sheets of the same size) REV-1513 EX * (1-97} '~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Helen* A.. Ripson 21-02-0043 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do 'Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS (include outright spousal.distributions) II. Martin Ripson 32 Kensington Drive Camp Hill, PA Husband entire estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART [[. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE'13 OF REV 1500 COVER SHEET $ (If more space'is needed, insert edditiona!i'sheets of the same size) BUREAU OF ZNDZVZDUAL TAXES /NHERTTANCE TAX D/VTSTOH nEPT. Z80601 HARRXSBURG, PA 17128-0601 CONHONNEALTH OF"PENNSYLVANZA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSMENT OF TAX REV-154? EX AFP ¢01-02) R(~CO~:~(:~.[i~i:!~:~E. 9'¢ DATE 10-28-2002 R~* '*'- ' ,',* ESTATE OF RZPSON HELEN FXLE NUHBER 21 02-00q5 '02 -1 P1:45 COUNTY CUHBERLAND JOHN H EAKIN ACN 101 HARKET SQUARE BLDG I Amount Remitted HECHANICSBURG - PK~1~-7055.~' ~'. HAKE CHECK PAYABLE AND REHZT PAYHENT REGISTER OF NILLS CUH~ERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF RIPSON HELEN AFZLE NO. Z10Z-OOq5 ACN 101 DATE 10-Z8-2002 TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) ~:HANGED RESERVATZON CONCERNZNG FUTURE XNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) ~ (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnarshlp Zntarest (Schedule C) ($) ~. Mortgages/Notes Receivable (Schedule D) (R) 5. Cash/Bank Deposits~Misc. Personal Property (Schedule E) (S) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEMPTZONS; 9. Funeral Expansas/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilltlas/L1ans (Schedule Z) (10) 11. Tote1 Deductions 12. Nat Value of Tax Return 15. lq. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Sub~act to Tax .O0 7Z~8~,.Z6 .00 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper p°rtion of this form with your tax payment. (8) 12,109.70 .00 NOTE: 72,~8~.26 (11) 12.]09.70 (Z2) 60,57q.56 (~$) . O0 (Ze) 60,57~. 56 Zf an assessment Nas lssued prev/ously, lines 1~, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. 18 and 19 will ASSESSHENT OF TAX: 1.6. Amount of Line lr* at Spousal rate 16. Amount of Line lq taxable at Lineal/Class A rata 17. Amount of Line 1~ at Sibling rata 18. Amount of Line 1~ taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDTTS: PAYMI~NT RECETpT DISCOUNT (+) DATE NUMBER /NTEREST/PEN PAZD (-) ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. (z.6) 60,57~.56 x O0 : .00 (26) .00 x Oq5= :00 (z?) .00 x 12 = .00 (~8) .00 X 15 = .00 (19)= . O0 AMOUNT PAZD · TOTAL TAX CREDTT .00 BALANCE OF TAX DUE] .00 ZNTEREST AND PEN. .00 TOTAL DUE . O0 ( XF TOTAL DUE XS LESS THAN $1, NO PAYMENT TS RE~U/RED. ZF TOTAL DUE TS REFLECTED AS A 'CREDZT' (CR}, YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR TNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTZCE: PAYHENT: REFUND (CR): OBJECTIONS: ADMiN- ISTRATIVE CORRECTIONS: DISCOUNT:. PENALTY: ZNTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collateral) rate on any such future interest. Ta fulfill the requirements of Section 2140 of the'Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of NilIs printed on the reverse side. --Make check or money order payable to: REGISTER OF N/LLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application far Refund of Pennsylvania /nheritance and Estate Tax" (REV-iS13). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices) or by calling the special Z4-hour ansaering service for forms' ordering: 1-800-362-2050~ services for taxpayers mith special hearing and / or speaking needs: 1-800-447-3020 (TT only). Any party in interest'not satisfied aith the appraisement, allowance, or disaZlo~ance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object althin sixty (60) days of receipt of this Notice by: ~ --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 17118-1011, OR --eZection 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 ariting to: PA Department of Revenue,. Bureau of Individual Taxes, ATTN: Post Assessment Revlee Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REVelS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is a11oaed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and inter,st assessed, and not paid before January;lB, 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 mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one [1) day from the date of death; to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six (6Z).percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate mhich wil1 vary from calendar year to calendar year ,ith that rate announced by the PA Department of RevenUe. The applicable interest ~ates for 198Z through 2002 'are: Year Interest Rate DaiZy Interest Factor Year Interest Rate Daily Interest Factor m 1982 ~OX .0005~8 1992 97. . D00247 1983 162 .000438 1993-1994 77. .000192 1984 . 117. .000501 1995-1998 97. .000247 1985 137. · 000356 1999 7Z · 000192 1986 102 · 000274 2000 82 . 000219 1987 ~ 9Z · 000247 Z001 9Z . 000247 1988-1991 112 .000301 Z002 67. .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill 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. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Halen R~p~on Date of Death: August 28, 2001 Will No.: 21-02-0043 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes [] No [-1 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: ao 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 ['/'1 No [-] c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this repo~ (~ ~ :-~ : Signa John M. Eakin Name Market Square Building 1 West Main Street Mechanicsburg, PA 17055 Ad.ess Capacity: 766-3172 Telephone No. Personal Representative Counsel for personal represenffi{i~e Cumberland'County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345' Date: 7/01/2003 RIPSON MARTIN 32 KENSINGTON DRIVE CAMP HILL, PA 17011 RE: Estate of RIPSON'HELEN File Number: 2002-00043 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT-RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 8/28/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: JFile Counsel Judge