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Home My WebLink About04-0327Estate of Helen A. F]mnnorv also known as Social Security No. 168-32-3263' The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut rices in the last wilt of the above decedent, dated June 26 and codicil(s) dated NONE PETITION FOR PROBATE and GRANT OF LETTERS To: Register of Wills for the Deceased. County of Cumberland in the Commonwealth of Pennsylvania named ., 19q5 (state relevant circtmastanc~s, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h er last family or principal residence at ] 00 Mo-ne a'~ 1 on nr . 'Mo~-hnn{ oob.vg, Upper Allen Township (list strut, number and muncipality) Decendent, then 95 years of age, died March 9 ,~:~x2004 , at Messiah Village . Except as follows,,dece'dent did not marry, was not divorced and did not have a child born or adopted after execution of the ~ill'0ffered for probate; was not the victim of a killing and. ~dv~ .~ ever adjudicated incompetent: NONE '. c"_- ~ ~" · ~ ~ Decendent at death ownedTlf~O!fierty with estimated values'as follows: (If domiciled in Pa.), . ~ 7All personal property (If not domiciled in P~.) -'.c' 2Person~ pr0pe~y in Pennsylvania (If not domiciled-i~a.)'~'' ~.: Person~ prope~y in County V~ue of re~ ~sihi~.{n-P~fin~ylv~a situated ~ follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration ¢.t.a.; administration d.b.n.c.t.a.) theron. Maureen Kachinsk~ 58 Thornbrook Dr. Shrewsbury, NJ- 07702 Carol Pen~ 307 Belaire Dr. Shirmmngtown: PA 17Oll OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH· OF PENNSYLVANIA '~ ~ COUNTY OF.~ -C~r~ER~9 The petmonerof above-nam~ swe~(s) or affim(s) that the statements m the foregoing peunon ~e true ~d c0~t;to the b~tfif ~e knowledge ~d beaef of petitioner(s) ~d that ~ p3rson~ represen- tative(i) 6~:~e above decedent petitioner(s) ~ wd~d truly admiMster the estate according to law. Sworn ',t05 or a~rmed ~d subs~bed c X /~L ~ /~ ~'~ before ~e this X/~c/' ~y of { " ~ 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 8ling. ' WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certifichte, $2.00 P 10039807 Local ~,egistrar Date COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH * VITAL RECORDS CERTiFiCATE OF DEATH Helen A. Flanner ,female ,.168 --32 --3263 r 9, 2004 ~rl~ p~r Allen D.I~ssi~ Village I,~'m~' ],,white ,,,Ret. Registered Nur~ ~ Nursing . 100 Mount ~llen Drive Mechanicsburg, PA 17055 ~'--'~" Carol Pennington ,,, 3/13/2004 ,,. Cathzyne O'Donnell 1~30?VBelaire Drive Shiremanstownt PA 170] 1 ,,Annunciation BVM Cemetery ,,~henandoah Heights, PA I,malm~zi Funeral Home Mec~nlos~urq, ~Y1705 L~I~T WILL ~,ntl TESTa~ENT Of HELEN A o FI,ANVIl. KY I, Helen A. Flanner¥, presently residing and domiciled in Lower Allen Township, Cumberland County, Pennsylvania, declare this to be my Last Will and hereby revoke all wills which I have previously made. ITEM I. I appoint my daughter, Maureen Kachinski, and my daughter, Carol Pennington, or the survivor of them, as Executors of my Estate. No fiduciary appointed herein shall be required to file a bond. ITEM II. I give the residue of my estate, of whatever nature and wherever situated, in equal shares among my four children: Maureen Kachinski, Anthony Flannery, James Flannery and Carol Pennington. If any of my children fails to survive my death by thirty days and leaves issue ( whether born or adopted ), the issue shall take the parent's share. If any of my children should predecease me without leaving issue to survive my death, that child's share shall be distributed equally among my children who survive my death, or their issue then living, per stirpes, as the case may be. ITEM III. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expense of administration of my estate. IN WITNESS WHEREOF, I have hereunto set my hand this 26th day of June, 1995. HELEN A. FLANNERY Page 1 of 2 The preceding instrument, consisting of this and one other typewritten page, each identified by the signature of the testatrix, was, on the date thereof signed, published and declared by HELEN A. FLANNERY, the testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence, and in the presence of each other, names as witnesses thereto. have subscribed our Residing at Residing at Page 2 of 2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, HELEN A. and /~--A] ~_~ the instrument as that I signed it therein expressed. : SS : Sworn and subscribed to me this ~%day ~ 0~, 1995 · %,// Notary P~b~;c , ~?~ -<.. · .., ~ ~,p~~of ~ · /...~ ..~,X~/ / /--/* , the testatrix and the witnesses respectively, whose names are signed to the attached or foregoing document, being duly sworn and qualified according to law, do hereby declare to the undersigned authority that we were preseht and saw the testatrix sign and execute the instrument as her will, and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of their knowledge the testatrix was of legal age, of sound mind and under no constraint or undue influence; and I, the said testatrix, do hereby acknowledge that I signed and executed my Last Will, that I signed it willingly, and as my free and voluntary act for the purposes PHONE: (717) 737-1300 CAMP HILL, PA 17011-2917 E mail: Walletdeb@aol.com FAX: (717) 761-5319 June 7, 2004 Glenda F. Strasbaugh, Register of Wills Cumberland Coumy Courthouse 1 Courthouse Square Carlisle, PA 17013 ge~ Dear Ms. Strasbaugh: Estate of Helen A. Flannery Will No. 2004-00327 Enclosed is a check for $25,000 made payable to "Register of Wills, Agent." This check represents a prepayment of the Pennsylvania Inheritance Tax Return for the above- captioned Estate. Should you have any questions, please do not hesitate to call. DKW/man! Enc. cc; Sincerely yours, Debra K. Wallet Carol Pennington, Co-Executrix Maureen Kachinski, Co-Executrix 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 004027 WALLET DEBRA K 24 N 32ND ST CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 168-32-3263 FILE NUMBER: 2104-0327 DECEDENT NAME: FLANNERY HELEN A DATE OF PAYMENT: 06/09/2004 POSTMARK DATE: 06/08/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/09/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $25,000.00 REMARKS: TOTAL AMOUNT PAID: $25,000.00 SEAL CHECK# 1514 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS .z,., off,~, of 24 N. 32nd STREET CAMP HILL, PA 17011-2917 Glenda F. Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedem: Date of Death: Will No. To the Register: Helen A. Flannery March 9, 2004 2004-00327 I certify that notice of beneficial interest 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 June 29, 2004. Name MaureenKachinski Address 58 Thornbrook Drive Shrewsbury, NJ 07702 Anthony Flannery 7217 Aberdeen Curve Woodbury, MN 55125 James Flannery 6503 South Homestake Drive Bowie, MD 20720-4628 Carol Pennington 307 Belaire Drive Shiremanstown, PA 17011-6504 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: June 29, 2004 Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 (717) 737-1300 Counsel for personal representative STATUS REPORT UNDER RULE 6.12 Name of Deced.ent: Helen A. Flannery Date of Death: March 9, 2004 Will No. 2004-00327 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 Yes No X 2.. representative reasonably believes that complete: complete: If the answer is No, state when the personal May 1, 2005 the administration will be 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 an account informal.!y 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. Date: 12/8/04 ~ignature Debra K. Wallet~ Esq. Name (Please type or print) 24 N. 32nd St., Carr~ Hill, PA 17011 ~ddress ~717 ) 737-1300 Tel. No. (MAH:rmf/AM3) Capacity: _Personal Representative X _Counsel for personal representative ~ PHONE: (717) 737-1300 24 N. 32nd STREET CAMP HILL, PA 17011-2917 E mail: Walletdeb@aol.com FAX: (717) 761-5319 December 8, 2004 Glenda F. Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Helen A. Flannery Will No. 2004-00327 Dear Ms. Strasbaugh: Enclosed are an original and one copy of the Pennsylvania Inheritance Tax Return, a check in the amount of $622.93 representing the remainder of the inheritance tax due, one copy of an Inventory of the Estate, and one copy of a Status Report Under Rule 6.12 for filing in the above-captioned estate. I have also enclosed a check in the amount of $25.00 representing the filing fees for the tax return and the inventory. I have enclosed three copies of the first page of each to be stamped in and returned to me in the enclosed pre-addressed envelope. Thank you. Sincerely yours, Debra K. Wallet DKW/mml Enc. cc: Carol Pennington, Co-Executrix Maureen Kachinski, Co-Executrix COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT2806~1 HARRISBURG, PA ~7121~0~01 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT 04 00 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Flannery, Helen A. 168-32-3263 DATE03/09/2004OF DEATH (MM-OD-YEAR) DATE06/02/1908OF BIRTH (MM-DD-YEAR) THIS RETURNREGiSTERMUST aE FILEDoF~N DUPLICATEwiLLS WITH THE ( F APPL CABLE) SURV VING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE ~NITIAL) SOCIAL SECURITY NUMBER i [] 1. Original Return [] 2. Supplemental Return [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death aflec [] 6. Decedent Died Testate (Attach copy [] 7 Decedent Maintained a Living Trust (Attach of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10, Spousal Poverty Credit (date of death between ] 3. Remainder Return (date of death prior to 12-13-82) [] 5. Federal Estate Tax Return Required 1 8. TotalNumberofSafeDepositBoxes [] 11,Election to tax under Sec. 9113(A) (At~ach Sch O) NAME Debra K. Wallet FIRM NAME gf applicable) Law Offices of Debra K. Wallet TELEPHONENUMBER 717/737-1300 COMPLETE MAILING ADDRESS 24 North 32nd Street Camp Hill, PA 17011 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (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 (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) No~' 531,960.14 None None 81,019.77 None 8,444.20 13,934.42 8,851.42 (6) 621,424.11 (11) 22,785.84 12. Net Value of Estate (Line 8 minus Line 11) (12) 598,638.27 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 598,638.27 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate 598,638.27 x .045 (16) 17. Amount of Line 14 taxable at sibling rate X .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 26,938.72 26,938.72 Copyright 2000 form software only The Lackner Group, Inc. Form REV-t500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS CITY 100 Mount Allen Drive Mechanicsburg IsTATE PA IZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit S. Prior Payments C. Discount (1) 26,938.72 Interest/Penalty if applicable D. Interest E. Penalty 25,000.00 1,315.79 Total Credits (A + B + C) (2) 26,315.79 (3) 0.00 Total interest/Penalty (D + E) 4. if Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) 622.93 A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5A) (5B) 622.93 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ............................................................................. [.==~ 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? ........................................................... 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 secudty at his or her death? ......... [] [] 4. Did decedent own 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 pedury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my know~edge and belief, it is true, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge. ADDRESS 58 Thombrook Dr. Shrewsbury, NJ 07702 ADDRESS 307 Belaire Dr. Shiremanstown, PA 17011 ADDRESS DATE 24 North 32nd Street Camp Hill, PA 17011 DATE IZl~lo,.I For dates of death on or after July 1, 1994 and before January 11 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 statutedoes not exemDt 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 stepparant of the child is 0% [72 P.S. {}9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DE'DENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Flannery, Helen A. 21 - 04 - 00327 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 2 3 4 5 6 7 8 9 Wachovia stock AT&T stock Verizon stock Vanguard Wellington Mutual Fund Mutual Recovery Mutual Fund Merger Fund Rydex Arktos Mutual Fund Vanguard Star Mutual Fund Vanguard Balanced Mutual Fund 48.85 18.68 39.20 29.77 12.06 15.34 25.78 17.90 18.88 34,146.15 2,459.63 78,088.91 97,127.27 25,659.58 25,098.17 20,460.32 136,334.42 112,585.69 TOTAL (Also enter on line 2, Recapitulation) 531,960.]4 COMMON~VEALTHOFPENNSYLVANIA tNHERITANCETAXRETURN RE$1DENTDECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Flanncry, Helen A. 21 - 04 - 00327 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 2 3 PNC Bank Checking Account #50-7010-1766 PSERS/PSEA pension deposit Alliancebemstein I Tax Free C Money Market 13,710.64 301..13 67,008.00 TOTAL (Also enter on Line 5, Recapitulation) 81,019.77 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Flannery, Helen A. 21 - 04 - 00327 ITEM NUMBER This schedule must be completed and filed if tho answer to_ any of questions 1 through 4 on~ j~a~le 2 is yes. DESCRIPTION Of PROPERTY i % OF Include the name of the transferee, their relationship to decedent arid the date of transfer DATE OF DEATHI EXCLUSION TAXABLE VALUE VALUE OF ASSET DECD'S (IFAPPLICABLE Atiach a copy of the deed for real estate. INTEREST Conseco Annuity 8 444 20~ 100% Policy #ON8393102 8,444.20 TOTAL (Also enter on line 7, Recapitulation) 8,444.20 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Flannery, Helen A. 21 - 04 - 00327 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER 1 2 3 FUNERAL EXPENSES: Malpezzi Funeral Home 8 Market Plaza Way, Mechanicsburg, PA 17055 J. C. Snyder, Florist 2900 Greenwood St., Hancisburg, PA 17111 Everett Monument Company ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid A[tomey's Fees Debra K. Wallet Family Exemption: {If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees State Zip Accountant's Fees Tax Return Preparer's Fees R. Wm. Wire Associates, PC Other Administrative Costs Postage, photocopies, mileage, etc. Maureen Kachinski (mileage and tolls for travel between Shrewsbury, NJ and Mechanicsbm PA) Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 8,591.26 295.16 260.00 3,500.00 455.00 485.00 50.00 148.00 150.00 13,934.42 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TH RETURN RESIDENT DECEDENT Schedule H Funeral Expenses & Administrative Costs continued FILE NUMBER ESTATE OF Flannery, Helen A. 21-04-00327 Carol Pennington (funeral luncheon, postage and supplies) 150.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECE[~ENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER ¥1annery, Helen A. 21 - 04 - 00327 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 2 3 4 Messiah Village Paul D. Dalbey, DPM Pharmerica Internists of Central PA 8,101.05 32.00 615.96 102.41 TOTAL (Also enter on Line 10, Recapitulation) 8,85].42 SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Flannery, Helen A. 21 - 04 - 00327 NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Maureen Kachinski 58 Thombrook Dr. Shrewsbury, NJ 07702 i AnthonyFlannery 7217 Aberdeen Curve Woodbury, MN 55125 James Flannery 6503 S. Homestake Dr. Bowie, MD 20720 Carol Pennington 307 Belaire Dr. Shiremanstown, PA 17011 RELATIONSHIP TO DECEDENT Daughter Son Son Daughter Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BE NG MADE Rev 1500 cover shee B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE' AMOUNT OR SHARE OF ESTATE ).5% of residuary Estate ~-5% of residuary Estate -)5% of residuary Estate .)5% of residuary Estate B~C. 2.~004,~:!~:4!PM~7~FC OF SPIALL _~UIs-NESS ADV~A_T~iK 0~"'~'_C, 3 ~094. B:'-Z=41F'PIU.?r-.¢Fq .O.F 'SI'1RLL ~UISHESS R,DV,O~C~T.,EiK SAFE DEPOSIT IN ENTORY mad ,m~plM~ I~he--b~-~'~v hfle*w'h, dlu I, Helen &. ~2.~1~e~, presently rssi~ing and ~omicile~ in Lower Allan Township, Cumberland County, Pennsylvania, declare this to be my Last Will and herel~y revoke all wills which I have previously made. ITE~ Z. I appoint ~y daughter, Maureen K&chinsMi, and my daughter, Carol pannington, or ~he survivor of them, as Executors of my Estate. No fiduciary appointed herein shall be required to file a bon~. ITEM II. I give the residue of my estate, of whatever nature and wherever situated, in equal shares among my four children: Mauraen Kachinski, AnthOny Flannery, U~es Flannery and Carol Parming=on. If any of my children fails to survive my death by thirty~ay$ and leaves issue ( whether born or a~opted ), the issue shall take the parent's share. If any of my children should predecease me witho~= leaving i~sue to survive my d~ath, that child's share shall be distributed equally among my children who s%%rvive my ~eath, or their issue then living, per stirpes, as the case may be. ITEM III. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expense of administration of my estate. IN WITNESS WHEREOF, I have hereunto set my hand this 26th day of J%~-,e, 1995. HELEN A. FLANNER¥ Page i of 2 The preoeding instrument, oonsisting of ~his and one other ty~ew=it=en page, each identified by %he signature of the testatrix, was, on the date thereof si~ad, published and declared by HELEN A. FLANNER¥, the testatrix therein named, as and for her Last Will, in the presence of Ks, who at her request, in her ~reaence, and in the presence of each other, names as witnesses thereto. have subscribed our Residing et Residing at Page 2 of 2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS and witnesses respectively, whose hanes are signed to the attached or foregoing document, being duly sworn and qualified according to law, do hereby declare to the undersigned authority that we were present and saw the testatrix sign and execute the instrument as her will, and ~hat she had signed willingly, and that she executed it as her ~ree ~nd voluntary act for the purposes =herein expressed, and ~at each of the witnesses, in ~he presence and hearing o~ the testatrix, siqned the will a~ wit~ess and that to the best of ~heir knowledge ~he testatri~ was of legal age, of sound mind and under no constraint or undue influence; and I, the said terra.ix, do hereby acknowledqe that I si~ed and executed the instrument as my Last Will. that I signed it willingly, and ~h=t I sig~ed it as my free an~ voluntar~ act ~or the purposes Sworn and subscribed to me COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURGr PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11 96) NO. CD 004714 WALLET DEBRA K 24 N 32ND ST CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 168-32-3263 FILE NUMBER: 2104-0327 DECEDENT NAME: FLANNERY HELEN A 3ATE OF PAYMENT: 12/09/2004 POSTMARK DATE: 12/08/2004 :OUNTY: CUMBERLAND DATE OF DEATH: 03/09/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ,5622.93 TOTAL AMOUNT PAID: ,5622.93 REMARKS: SEAL CHECK# 1524 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Flaunery, Helen A. also known as , Deceased Maureen Kachinski No. 21 - 04-00327 Date of Death 3/9/2004 Social Security No. 168-32-3263 Carol Peunington The Personal Representative(s) of the above Estate, deceased, verity that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that wtl'ich appears in a memorandum at the end of this Inventory. I/We vedfy that the statements made in this Inventory are true and correct, l/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unswom falsification to authorities. Attorney: Debra K. Wallet I.D. No.: 23989 Address: Personal RepresP~t~tive //' , M.a~reen Kachi~'- -- ' ' ~ I ~Z_ Signature: Carol Peunington Signature: 24 North 32nd Street Camp Hill, PA 17011 Address: 58 Thornbrook Dr. Shrewsbury, NJ 07702 Telephone: 717/737-1300 Personal Property Wachovia stock AT&T stock Verizon stock Vanguard Wellington Mutual Fund Mutual Recovery Mutual Fund Merger Fund Rydex Arktos Mutual Fund Vanguard Star Mutual Fund Vanguard Balanced Mutual Fund PNC Bank Checking Account #50-7010-1766 Telephone: (732) 741-9266 Dated: 34,146.15 2,459.63 78,088.91 97,127.27 25,659.58 25,098.17 20,460.32 136,334.42 112,585.69 13,710.64 (Attach additional sheets if necessary) Total Personal Property and Real Estate $612,979.91 Estate of Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Flannery, Helen A. also known as , Deceased PSERS/PSEA pension deposit Alliancebemstein I Tax Free C Money Market No. 21-04-00327 Date of Death 3/9/2004 Social Security No. 168-32-3263 301.13 67,008.00 Total Personal Property $6i~,979.91 2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF IND:tifIbuAl. TAXES INHERITANCE TAX bIVISIDN PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ';' :) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ('-'" DEBRA K WALLET D K WALLET LAW 24 N 32ND ST CAMP HILL OFFICES 02-14-2005 FLANNERY 03-09-2004 21 04-0327 CUMBERLAND 101 *' REV-1S41 EK ~FP [12-04) HELEN A Allount Rellitted PA 17011 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REv:r~~.Ii<..AFi>..rll1":m..Nlin.cl.'iiF-1:'N'ilIR.i'fANci.i'-Ax.A1SPRA.i'sIWtli';..ALt'biilXilci.o'R................. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FLANNERY HELEN A FILE NO. 21 04-0327 ACN 101 DATE 02-14-2005 TAX RETURN WAS: (X I ACCEPTED AS FILED I CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate {Schedule AJ 2. stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable {Schedule DJ 5. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ 6. Jointly Owned Property (Schedule f) 7. Transfers {Schedule GJ 8. Total Assets III (21 131 141 151 [61 171 .00 531.960.14 .00 .00 81. 019.77 .00 8.444.20 (81 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ad... Costs/Misc. Expanses (Schedule H) 10. Debts/Mortgage Liabilities/liens (Schedule I) 11. Totel Deductions 12. Net Value of Tax Return 13. Cheri table/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: IS. Amount of line 14 at Spousal rate (IS) 16. Amount of line 14 taxable at lineal/Class A rate (16) 17. Amount of line 14 at Sibling rate (17) 18. Amount of line 14 taxable .t Collateral/Class B rate (18) 19. Principal Tax Due NOTE: 13,934.42 8.851. 42 ll11 ll21 ll31 ll41 191 llOI .00 X 598,638.27 X .00 X .00 X NOTE: To insure proper credit to your account~ submit the upper portion of this form with your tax payment. 621,424.11 ??7R~ R4 598,638.27 .00 598,638.27 00 = 045 = 12 = 15 = .00 26,938.72 .00 .00 26,938.72 ll91= TAX CREDIT": ,+1 AHOUNT PAID DATE NUMBER INTEREST/PEN PAID I-I 06-08-2004 CD004027 1,315.79 25,000.00 12-08-2004 CD004714 .00 622.93 TOTAL TAX CREDIT 26,938.72 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ~ . IF PAID AFTER DATE INDICATED~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" [CRI, YOU HAY 8E DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I STATUS REPORT UNDER RULE 6.12 Name of Decedent: Helen A. Flannery Date of Death: March 9, 2004 Will No. 2004-00327 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 X No 2. If the answer is No, state when the persona~ 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 an account informal.1Y to the parties in interest? Yes X No d. Copies of receipts, releases, joinders an~ approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 10/31/05 \.D II'N. ~.~ Signature Debra K. Wallet, Esq. Name (Please type or print) 24 N. 32nd St., Camp Hill, FA 17011 Address '.- ~ \ S :c;l en(Q7 JU t..I (717 ) 737-1300 Tel. No. Capacity: Personal Representative >- '~"'''., 1'"\(1"'"\..1 ]'J"i-i..:.,) i H,-CJJ:;w ...J !...J~V \,.J_ (MAH:rrnf/AM3) X Counsel for personal representative ~11 PHONE: (717) 737-1300 1!aw OffiC1Ej. of DEBRA K. WALLET 24 N. 32nd STREET CAMP HILL, PA 17011-2917 Email: Walletdeb@aol.com FAX: ( 17) 761-5319 October 31, 2005 Glenda F. Strasbaugh, Register of Wills Cumberland County Courthouse I Courthouse Square Carlisle, P A 17013 ..'1 .'1 -) , II ) Re: Estate of Helen A. Flannery Will No. 2004-00327 I., ') Dear Ms. Strasbaugh: Enclosed for filing are the original" Approval of Account, Waiver, Receipt, Rele e, and Agreement of Indemnity" and a Status Report Under Rule 6.12 for the above-captione case, along with the filing fee of $5.00. I have also enclosed two copies of the front page of each of these documents to be clocked-in and returned in the enclosed self-addressed, stamped envelope to my office. As always, should you have any questions about any of these documents, please fe I free to telephone my office. Thank you for your assistance. Sincerely yours, \..Q~ k'. ,WM4A.f- Debra K. Wallet ~ DKW/mml Enc. cc: Carol Pennington, Co-Executrix Maureen Kachinski, Co-Executrix v II IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF HELEN A. FLANNERY, DECEASED No. 2004-00327 t-,) , '-8 , ,1 ) ) 1 I 1 .-:J APPROVAL OF ACCOUNT, WAIVER, RECEIPT, RELEASE, AND AGREEMENT OF INDEMNITY , 1..J The circumstances leading up to the execution of this instrument are as follows: 1 -J 1. Helen A. Flannery died on March 9, 2004, leaving a Will dated June 26, 1~9S-;- naming Maureen Kachinski and Carol Pennington as Co-Executrices. 2. Letters Testamentary were granted to Maureen Kachinski and Carol Pennirt~ton by the Register of Wills of Cumberland County on April 2, 2004. 3. It is the desire of the Flannery heirs that the Estate be distributed without the formality of a court proceeding in order to save the expense, publicity, and delay incidentto such court proceeding, and the Co-Executrices are willing to make such distribution upon!~he execution of this instrument. 4. An account of the administration of the Estate of Helen A. Flannery has be($ prepared by the Co-Executrices. A copy is attached hereto as Exhibit A. 5. In consideration of the foregoing, each of the undersigned hereby: A. Represents and warrants that he/she has read and understands this instrument and that the facts set forth above are true and correct to the best of his/her knowledge, information and belief; B. Declares that he/she has examined the attached account of the administr4tion of the Estate and the attached schedule of distribution; that he/she finds them to be true an~ , -1- "\7' II correct in all particulars; that he/she accepts and approves them as if they had been duly filed, audited, adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and as if the amounts shown as distributable had been duly awarded to him/her; C. Waives the filing and auditing of the account of the administration of tIm Estate in the Orphans' Court Division of the Court of Common Pleas of Cumberland Counlty, I and agrees that the Orphans' Court Division of the Court of Common Pleas of Cumberland County may by its decree confirm the account and approve the schedule of distribution; D. Requests the Co-Executrices to make distribution of the principal and income in accordance with the schedule of distribution, and effective upon delivery to himAher of the amounts shown as respectively distributable, acknowledges receipt of such property; E. Agrees to refund to the Co-Executrices any amount which may at any titlne be determined to have been an erroneous distribution to him/her, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agrees that any period fur the limitation of actions for the collection of any erroneous distribution shall commence ouly at such time as the Co-Executrices shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distributiop. be less than two years after the actual discovery thereof; F. Absolutely and irrevocably remises, releases, quitclaims and forever discharges Maureen Kachinski and Carol Pennington, individually and in their capacity as !Co- Executrices, from any and all actions, suits, payments, accounts, reckonings, liabilities, c1~ims and demands relating in any way to the administration of the Helen A. Flannery Estate; -2- "I G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, Maureen Kachinski and Carol Pennington, individually and in their capacity as Co-Executrices, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he/she may suffer or to whic~ he/she may be subjected by reason of their administration of the Estate, the settlement of their Co-Executrices account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberiand County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be his/her intention that this instrument, consisting of three pages. shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assIgns. Executed on October 28 ,2005. ~LPdN)1(~seJ MA UREEN INSKI (Sea~) I (Seal) - (SeaO -3- BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA No. 2004-00327 FIRST AND FINAL ACCOUNT OF MAUREEN KACHINSKI and CAROL PENNINGTON, Co-Executrices For ESTATE OF HELEN A. FLANNERY, Deceased Date of Death: March 9, 2004 Date of Co-Executrices' Appointment: April 2, 2004 Accounting for the Period: April 2, 2004 to August 15, 2005 PURPOSE OF ACCOUNT: Maureen Kachinski and Carol Pennington, Co- Executrices, offers this Account to acquaint interested parties with the transactions that occurred during their administration. The Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 J.D. #23989 (717) 737-1300 EXHIBIT A "I 1'1 SUMMARY OF ACCOUNT Page Current Value Fiduciar~ Acquisitlon Value Proposed Distribution to Beneficiaries 8 $44,500.22 PRINCIPAL Receipts 2 $615,949.91 Net Loss on Sales or Other 3-4 $10,785.9 Dispositions Less Disbursements Debts of Decedent 5 $8,851.42 Funeral Expenses 5 9,146.42 Administration Expenses 5 872.00 Federal and State Taxes 5 26,092.93 Fees and Commissions 5 4,120.00 $49,082.7t- Principal Balance on Hand $556,081.1$ INCOME Receipts 6 $2,407.0t Income Balance on Hand $2,407. Or- Balance Before Distributions $558,488.2:2 Distributions to Beneficiaries 7 $513,988.0Q Combined Balance on Hand $44,500.22 RECEIPTS OF PRINCIPAL Assets Listed in Inventory: (Value as of Date of Death) Cash and Bank Deposits: PNC Bank Checking Account Alliancebernstein I Tax Free C Money Market PSERS/PSEA Pension deposit Stocks: 699 shares of Wachovia stock 131.672 shares of AT&T stock 1,992.064 shares of Verizon stock Vanguard Wellington Mutual Fund Mutual Recovery Mutual Fund Merger Fund Rydex Arktos Mutual Fund Vanguard Star Mutual Fund Vanguard Balanced Mutual Fund $13,710.64 67,008.00 301.13 $34,146.15 2,459.63 78,088.91 97,127.27 25,659.58 25,098.17 20,460.32 136,334.42 112,585.69 TOTAL ASSETS LISTED IN INVENTORY: Receipts Subsequent to Inventory (Valued When Received) Cingular Wireless deposit TOTAL RECEIPTS OF PRINCIPAL: 2 $81,019.77 $531,960.14 $2,970.00 II ... $612,979.91 $615,949.91 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Liquidation of Wachovia stock Net Proceeds Fiduciary Acquisition Liquidation of AT&T stock Net Proceeds Fiduciary Acquisition Liquidation of Verizon stock Net Proceeds Fiduciary Acquisition $33,524.96 34,146.15 (621.19) $2,089.43 2,459.63 (370.20) $80,114.45 78,088.91 2,025.54 Liquidation of Vanguard Wellington Mutual Fund Net Proceeds Fiduciary Acquisition $93,874.05 97,127.27 (3,253.22) Liquidation of Mutual Recovery Mutual Fund Net Proceeds Fiduciary Acquisition Liquidation of Merger Fund Net Proceeds Fiduciary Acquisition Liquidation of Rydex Arktos Mutual Fund Net Proceeds Fiduciary Acquisition Liquidation of Vanguard Star Mutual Fund Net Proceeds Fiduciary Acquisition $25,614.78 25,659.58 (44.80) $24,820.03 25,098.17 (278.14) $20,751.72 20,460.32 291.40 $130,193.56 136,334.42 (6,140.86) 3 i"I - ~ ($\O,1~5.99) Net proceeds fidU.ciar~ AcC\u.isition 4- -- '"I DISBURSEMENTS OF PRINCIPAL Debts of Decedent: Messiah Village Paul D. Dalbey, D PM Pharmerica Internists of Central P A $8,101.05 32.00 615.96 102.41 $8,851.42 Funeral Expenses: Malpezzi Funeral Home J . C. Snyder, Florist Everett Monument Company $8,591.26 295.16 260.00 $9,146.42 Administration Expenses: Probate Fees Postage, photocopies, mileage, etc. Maureen Kachinski (mileage & tolls for travel between NJ and PA & postage) Carol Pennington (funeral luncheon, Postage, and supplies) Reserve for Filing of Account $484.00 50.00 163.00 150.00 25.00 $872.00 Federal and State Taxes: P A Inheritance Tax 2004 Federal Fiduciary Taxes 2004 State Fiduciary Taxes Reserves for 2005 Fiduciary Taxes $25,622.93 381.00 86.00 3.00 $26,092.93 Fees and Commissions: Debra K. Wallet, Esq. - Atty. fees R. Wm. Wire Associates, PC Joseph DeMuro (2004 tax preparation) $3,500.00 485.00 135.00 $4,120.00 5 Stock Dividends Wachovia 2004 dividends Verizon 2004 dividends Estate Checking Account Interest 2004 Interest 2005 Interest TOTAL RECEIPTS OF INCOME: RECEIPTS OF INCOME $838.80 1,453.76 $2,292.56 $43.91 70.60 $114.51 6 $2,407.07 n "I DISTRIBUTION TO BENEFICIARIES TO: Maureen Kachinski 58 Thornbrook Drive Shrewsbury, NJ 07702 07/17/04 Cash Distribution 11/07/04 Cash Distribution Anthony Flannery 7217 Aberdeen Curve Woodbury, MN 55125 07/17/04 Cash Distribution 11/07/04 Cash Distribution James Flannery 6503 South Homestake Drive Bowie, MD 20720-4628 07/17/04 Cash Distribution 11/07/04 Cash Distribution Carol Pennington 307 Belaire Drive Shiremanstown, P A 17011-6504 07/17/04 Cash Distribution 11/07/04 Cash Distribution $109,000.00 19,497.00 $109,000.00 19,497.00 $109,000.00 19,497.00 $109,000.00 19,497.00 TOTAL DISTRIBUTION TO BENEFICIARIES: I $513,988.0Q 7 PROPOSED DISTRIBUTION TO BENEFICIARIES TO: Maureen Kachinski 58 Thornbrook Drive Shrewsbury, NJ 07702 $11,125.06 Anthony Flannery 7217 Aberdeen Curve Woodbury, MN 55125 11,125.05 James Flannery 6503 South Homestake Drive Bowie, MD 20720-4628 11,125.05 Carol Pennington 307 Belaire Drive Shiremanstown, P A 17011-6504 11,125.06 TOTAL PROPOSED DISTRIBUTION TO BENEFICIARIES: 8 '-I $44,500.22