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HomeMy WebLinkAbout04-0329 PETITION FOR PROBATE and GRANT OF LETTERS Estateof MARY C. MORROW No. also known as To: Register of Wills for tl~e Deceased. County of Cumberland in the Social Security No. 204-03-3297 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is 18 years of age or older and the Executrix named in the last will of the above decedent, dated October 4, 1991, and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvan[~,,,'~ith her last f~ffni.ly or · principal residence at 940 Walnut Bottom Road, Carlisle, South Middleton~ToWnshi~ Decedent, then'85ryears of age, died March 26, 2004, at Manor Hofii'e;~940 W~alnut Bbttom Road, Carlisle, PA. "; "~ Except as follows, &~cl~nt did not marry, was not divorced and did ~oChave ~r~hild bom or adopted after executiomof the".~ll offered for probate; was not the victim of a killing and was never adjudicated incompetent: ~ ~"2 '? Decedent at death'owned property w~th estimated values as follows: (If domiciled in Pa.) All personal property $ unestimated (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 70,000 situated as follows: West Pennsboro Township, Cumberland County, PA WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. 35 East Gate Drive, Apt. 202 Carlisle, PA 17013 (717) 243-1584 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) :SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. Sworn to or affirmed,and su¥¢ribed /~_~..Q ~ be.~or>e me this~,,9~''-~g'/ ~tay o~f Erma A. Morrow IOI$05 R~V 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. : WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for: this certificate, $2.00 '' ' -Local Registrar P 1016014~ .AR aO' 200~ No. Date ,~ CERTIFICATE OF DEATH *~ '- Har¥ C. Morrow ~mal~a '-204 --03 --3297 "Hatch 2fi. 2004 ~g ~ ~l,,S3. r 31 20045 ,,~umb.. 9alley_ I~ $ ~- ~1 I - ~'~1 · LAST WILL AND TESTAMENT I, MARY C. MORROW, of 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made.~'~ .~' ~An. FIRST. I order and direct the payment of all my Just debts ~h~ifune~l ex~e~pes as soon as may be convenient after my decease. '~ ~ SECOND. I give, devise, and bequeath my home real estate wit~pro~ents~..~, erected thereon, known as 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, to my sister, ERMA A. MORROW. In the event the said Erma A. Morrow should predecease me or is not living on the sixtieth (60th) day following my death, I then give, devise, and bequeath said real estate to my sister, THELMA R. MYERS, and my brother, LeROY J. MORROW, or the survivor thereof. THIRD. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, to ERMA A. MORROW, THELMA R. MYERS, and LeROY MORROW, or the survivor(s) thereof. FOURTH. I nominate, constitute and appoint my sister, ERMA A. MORROW, to be the Executrix of this my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint THELMA R. MYERS and LeROY MORROW, or the survivor thereof, to be the Co-Executors of this my Last Will and Testament. MARK. WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- ~26 EAST KING STREET -- SHIPPENSBURG. PA, 17257 FIFTH. I direct that my personal shall not be required to give bond for the faithful performance of duties in any jurisdiction. IN WITNESS WHEREOF, I, MARY C. MORROW, have hereunto set my hand and seal to this my Last Will and Testament, written on two pages, the first page signed for identification only, this ~day of ~/"~ , 1991. ~/~f (i. ~/~./~ff%~/- (SEAL) This instrument was by the Testatrix, MARY C. MORROW, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in her presence and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. -2- MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, MARY C. MORROW, the Testatrix whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by MARY C. MORROW, the Testatrix, this ~day of OU4~A~ , 1991. - Ship~enslmrg Boro Cumberland CounN My Commission Expires Oct. 28, 1993 Mern~r, Peflnsylvania Association of Notaries MARK, WEIGLE AND PERKINS -- ATTORNEY5 AT LAW -- $26 EAST KIN(] STREET -- SHIPPENSBURG. PA, 17257 COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY,~--~--~OF CUMBERLAND ~~. _ ~ We ii .%~ ' and ~ ~ ~-~- , the witn~ses whose names are ~igned to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw ~RY C. MORROW, Testatrix, sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn or aff~med to and sub~c~be~ ~ and ' ~]~C~ ~?~ ~ / witness~, this ~ day of ~/ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EX(11-96) BUREAU OF INDIVIDUAL TAXES DEPT. 28O601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004080 MORROW ERMA A 35 EAST GATE DRIVE APT 202 CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold 101 $3,800.00 ESTATE INFORMATION: SSN: 204-03-3297 FILE NUMBER: 2104-0329 DECEDENT NAME: MORROW MARY C DATE OF PAYMENT: 06/24/2004 POSTMARK DATE: 06/24/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/26/2004 TOTAL AMOUNT PAID: $3,800.00 REMARKS: ERMA MORROW CHECK# 95 INITIALS: VZ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS F:\FILES~DATAF1LE~ESTATES\ 10609-1 .notice.cer CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Mary C. Morrow Date of Death: March 26, 2004 File No. 21-04-0329 To the Register: I certify that notice of 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 or about June 24, 2004 Ms. Erma A. Morrow Ms. Thelma R. Myers 35 East Gate Drive, Apt. 202 16 Garden Parkway Carlisle, PA 17013 Carlisle, PA 17013 Notice has now been given to allpersons entitled the under Rule 5.6(a) except: N/A Date: June24,2004NameSignature ~~~i~WIR. y q' MARTSON DEARDORF ILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Repr~entative C C COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004381 MORROW ERMA A 35 EAST GATE DRIVE APT 202 CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .......... - ....... 101 $412.82 ESTATE INFORMATION: SSN: 204-03-3297 FILE NUMBER: 2104-0329 DECEDENT NAME: MORROW MARY C DATE OF PAYMENT: 09/1 4/2004 POSTMARK DATE: 09/1 4/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/26/2004 TOTAL AMOUNT PAID: $412.82 REMARKS: MORROW MARY CHECK# 96 INITIALS: CCP SE!AL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMO"W~ALT. O..E..SVLV^.~ INHERITANCE TAX RETURN F"E"UMSER DEPARTMENT OF REVENUE DE.T. 2S060, RESIDENT DECEDENT 2 1 04 00329 HARRISBURG. PA 17128-0601 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER MORROW, MARY C. ~- 204-03-3297 ~Z DATE Of DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ,,Q, THIS RETURN MUST BE FILED IN DUPLICATE WITH THE o,,, 03/26/2004 04/17/1918 ~ REGISTER OF WILLS ;F APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. OriginalRetum [] 2. SupplementalReturn [] 3. Remainder Retum (data of death pdor to12-13-82) ~ E ~ [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after ~ ~ ~. 12-12~82) [] 5. Federal Estate Tax Return Required o ~. ~, [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes o. of Will) copy of Trust) ~: [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.ElectiontotaxunderSec. 9113(A)(AttachSchO) 12.31-91 and %1-95) THIS SECTION MUST BE COMPLEI ~-D. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ,lAME COMPLETE MAILING ADDRESS . ~ David R. Galloway, Esquire Martson Deardorff Williams & Otto Ten East High Street tELEPHONE NUMBER Carlisle, PA 17013 717/243-3341 1. Real Estate (Schedule A) (1) 73,900.00 ~:~ 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None :~ 5. Cash, Bank Deposits & Miscellaneous Personal Property ..... (Schedule E) (5) 2,292.39 6. Jointly Owned Property (Schedule F) ' ', z (6) None o [] Separate Billing Requested .~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None ~ (Schedule G or L) <~' 8. Total Gross Assets (total Lines 1-7) (8) 7 6, 1 92.3 9 ~ 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 18,344.95 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 2 1,073.94 11. Total Deductions (total Lines 9 & 10) (11 ) 39,418.89 12. Net Value of Estate (Line 8 minus Line 11) (12) 3 6,773.50 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) 36,773.50 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) z ~ 16.amount of Line 14 taxable at lineal rate x .045 (16) ~ 17. Amount of Line14 taxable at sibling rate 36,773.50 x .12 (17) o 4,412.82 ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 4,4 12.82 20. [] >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH << Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) 'Decedent's Complete Address: STREET ADDRESS 940 Walnut Bottom Road CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 4,412.82 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 3,800.00 C. Discount 200.00 Total Credits (A + B + C) (2) 4,000.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (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 the TAX DUE. (5) 412.82 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 4 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 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? ...................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE (¥aa X. Morrow f~ ~ _ ,'Ta/i--_~.-,t-/V,&l/~.~t A 35 East Gate Drive Apt. 202 Carlisle, PA 17013 ~/'//~,,~.,, S~,TURE OF pF~.~C~N RE~"~.NSiBLE FOR~FiLiNG RETURN ADDRESS DATE SIG'~ ENTATIVE ADDRESS DATE David R. Galloway, Esquire Ten East High Street Carlisle, PA 17013 For ,dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {}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 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. .~ SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MORROW, MARY C. 21 - 04 - 00329 All real property owned solely or as a tenant in common must be reported at fair market value. Fa r market value is del ned as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or se , both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH I Real estate at 20 School House Road, Newville, West Pennsboro Township, Cumberland County, PA, 73,900.00 being Parcel No. 46-20-1758-030. Value is actual sale price (see settlement statement attached) TOTAL (Also enter on Line 1, Recapitulation) 73,900.00  SCHEDULE E CASH, BANK DEPOSITS, & MISC. COM~O.w~*.T. Or.E..S~LVA.~ PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MORROW, MARY C. 21 - 04 - 00329 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorsh,p must be disclosed on schedule F, ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 Cash proceeds from sale of vehicle prior to death 300.00 2 Terminix, refund of duplicate payment 366.33 3 Manor Care Health Services, personal fund 1,252.88 4 United American Insurance, premium refund 45.95 5; Guideposts, refund 42.37 6 Real estate tax proration 208.90 7 PPL, refund 75.96 TOTAL (Also enter on Line 5, Recapitulation) 2,292.39 ,~ SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATNE COSTS RESIDENT DECEDENT ESTATE OF MOKROW, MARY C. FILE NUMBER 21 - 04 - 00329 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Egger Funeral Home, Newville, PA 4,130.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 3,800.00 Erma A. Morrow Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 35 East Gate Drive Apt. 202 City Carlisle State PA Zip 17013 Year(s) Commission paid 2004 2. Attorney's Fees Martson DeardorffWilliams & Otto (estimated) 4,550.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State ~ Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills of Cumberland County 137.00 5. Accountant's Fees 6. Preparer's Fees 7. Other Administrative Costs 1 The Sentinel, advertising Letters Testamentary 105.53 2 Cumberland Law Journal, advertising Letters Testamentary 75.00 Total of Continuation Schedule(s) 5,547.4:2 TOTAL (Also enter on line 9, Recapitulation) 18,344.95 ~ Schedule H COMMONWEALTH OF PENNSYLVANIA Funeral Expenses & INHERITANCE TAX RETURN RESIDENT DECEDENT /~11in~ Costs continued ESTATE OF MORROW, MARY C. FILE NUMBER 21 04-00329 3 Certified Mail, letter to Dept. of Public Welfare 4.42 4 Realtors' commissions, sale of real estate 4,434.00 5 1% realty transfer tax, sale of real estate 739.00 6 Patriot search, sale of real estate 5.00 7 Register of Wills, filing fee, inheritance tax remm 15.00 8 Reserved for additional probate, filing fee for account and miscellaneous expenses 350.00 Page 2 of Schedule H  SCHEDULE I DEBTS OF DECEDENT. MORTGAGE COMMO.W~,.T. OF,E.NS~V*.~ LIABILITIES. & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MORROW, MARY C. FILE NUMBER 21 - 04 - 00329 Include unreimbursed medical expenses. ITFM NUMBER DESCRIPTION AMOUNT :[ Deborah W. Piper, 2004 county/township real estate tax 190.90 ?. Department of Public Welfare, claim under Estates Recovery Act 20,883.04 TOTAL (Also enter on Line 10, Recapitulation) 21,073.94 REV-1513 I=)~+ (9-00) ~ SCHEDULE J COMMONWEA'TH OF PENNSV'VANI^ BEN EFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MORROW, MARY C. 21 - 04 - 00329 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE [o TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Erma A. Morrow Sister Balance of real estate 35 East Gate Drive, Apt. 202 proceeds Carlisle, PA 17013 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet Iio 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 II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Form Approved OMB No 2502-0265 A US DEPARTMENT OF HOUSING AND URBAN DEVSLOPMEhlT B. TYPE OF LOAN SETTLEMENT STATEMENT 1. [] FHA 2. [] FMHA 3 ~]CONV UNINS Express Financial Services, Inc 4 [] VA S [] CONY INS. 4720 Old Gettysburg Road 6. ESCROW FILE NUMBER: 7 LOAN NUMBER: Suite 209 00020314-003 NS 042-29835-8 Mechanicsburg, PA 17055 (800) 422-4169 8. MORTGAGE INSURANCE CASE NUMBER: FINAL C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the seltlement agent are shown. Items marked "(P. O. C.)" were paid outside the closing; they are shown here for informational purposes and are not included in the totals. D NAME OF BORROWER: Christopher J. Nelson ADDRESS OF BORROWER: 20 School House Road Newville, PA 17241 E, NAME OF SELLER: Estate of Mary C. Morrow and Erma A. Morrow ADDRESS OF SELLER: CIO MDW&O 10 East High Street Carlisle, PA 17013 F, NAME OF LENDER: Homecominqs Financial Network, Inc. ADDRESS OF LENDER: 9 Sylvan Way, St. 100 Parsippany, NJ 07054 G. PROPERTY LOCATION: 20 SChOOl House Road Newville, PA 17241 Cumberland County 46-20-1758, Parcel #030 H. SETTLEMENTAGENT: Express Financial Services, Inc. PLACE OF SETTLEMENT: 4720 Old Gettysburg Road, Suite 209, Mechanicsburg, PA 17055 I SETTLEMENT DATE: 5/21/2004 PRORATION DATE: 5/21/2004 DISBURSEMENT DATE: 5/21/2004 J SUMMARY OF BORROWER'S TRANSACTION I K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUETO~SELLER: : 101 Contract Sales Price 73,900.00 401. Contract Sales Price 73,900.01 102. Personal Property 402. Personal Property 103 Settlement charges to Borrower (line 1400) 4,421.10 403. ~-04 404 105 405. ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE: ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE: 106. City/Town Taxes 406. City/Town Taxes 107 County Taxes 05121/04 to 12/31/04 117.16 407. County Taxes 05/21/04 to 12/31/04 i 117.16 108 Assessments 05121/04 to 06/30104 91.74 408. Assessments 05/21/04 to 06130104 I 91.74 109 409. 110 410. 111 411 112. 412. 113 413. 114 414. 115. 415. 120 GROSS AMOUNT DUE FROM BORROWER: 78,530.00 420. GROSS AMOUNT DUE TO SELLER: 74,108.90 200. AMOUNTS PAID r~YoR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money 500.00 501. Excess deposit (see instructions) 202 Principal amount of new loan(s) 73,900.00 502. Settlement charges to Seller (line 1400) 5,178.0( 203. Existing Joan(s) taken subject to 503 Existing loan(s) taken subject to 204 504. Payoff of first mortgage loan 205. 505. Payoff of second mortgage loan 206 506. 2004 Taxes 190.9( 207 507. Borg of Newville 579( 208. 508 ~09 5o9. ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: 2t 0 City/Town Taxes 510 City/Town Taxes 211 County Taxes 511 County Taxes 212 Assessments 512 Assessments 213 513 214 514 215 515 216 516. 217 517. 218 518 219 519. 220 TOTAL PAID BY/FOR BORROWER: 74,400.00 520. TOTAL REDUCTIONS IN AMOUNT DUE SELLER: 5,426.86 300. CASH AT SETTLEMENT FROM/TO BORROWER.' 600. CASH AT SETTLEMENT TO/FROM SELLER: 301 Gross amount due from Borrower ( line 120) 78,530.00 601. Gross amount due to Seller (line 420~ 74,108.90 302 Less amount paid by/for Borrower ( line 220) 74,40000 602. Less reduction in amount due Seller (line 5201 5,426.86 303 CASH(~]FROM) ( [] TO)BORROWER: 4,130.00 603 CASH{E~ FROM) ([~ TO)SELLER: 68,682.04 L SETTLEMENT CHARGES ESCROW FILE NUMBER: O0020314-003 NS 700. TOTALSALES/BROKER'S COMMISSION: P.O.C. BASED ON PRICES 73,900.00 @ 6.000%= $4,434.00 ~ PAID FROM I PAID FROM DIVISION OF COMMISSION (LINE 70O) AS FOLLOWS: t BORROWER'S FUNDS[ SELLER'S 701 $ 2.242.00 to George L. Ebener & Association AT SETTLEMENT FUNDS AT SETTLEMENT 702 $ 2.19200 to Jack Gauqhen Realtor EPJ~ 703 Commission paid at settlement 4,434.00 704 Transaction Fee to ERA/NRT 125.00 800. ITEMS PAYABLE IN CONNECTION WITH LOAN: P.O.C. 801. Loan Origination Fee 802. Loan Discount Fee 1.5000% to Atlantis Mortgage 1,108.50 803. Appraisal Fee to StevenW. Barrett 275.00 804. Credit Report 805. Lenders Inspection Fee 806. Mortgage Insurance Application Fee 807. Assumption Fee 808 Broker fee from HFN to Atlantis Modgage (1,108.5(; 809 Underwriting Fee to Homecomings Financial Network, Inc. 355.00 810. Tax Service Fee to Homecomings Financial Network, Inc. 78.00 811. **See attached for breakdown 251.00 900. TEMSREQUIRED. BY LENDER TO BE PA D NADVANCE: · ' P.O.C. :: ; :, 901. Interest From 05/21104 to 06/01104 (~ $17.2095/day % (11 days)I 189.3ti 902. Mortgage Insurance Premium for Month(s) to 903. Hazard Insurance Premium for Years(s) to 904 905 1000. RESERVES DEPOSITED WITH LENDER: : 1001~ Hazard Insurance 3 months ~ $ 20.00 per month 60.00 1002 Mortgage Insurance months ~ $ per month 1003. City Property Taxes months ~ $ per month 1004. County Property Taxes 5 months @ $ 15.92 permonth 79.60 1005. AnnualAssessments 12 months @ $ 69.83 per month 837.96 1006, Aggregate Adjustment months ~ $ per month -139.60 1007. months @ $ per month 1008. months @ $ per month 1100~ TITLE CHARGES: P.O.C. 1101 Settlement or closing fee 1102. Abstract or title search 1103. Title examination 1104. Title insurance binder 1105. Document preparation 1106 Notary fees 1107 Attorney's Fees (includes above items numbers: 1108. Title Insurance to Express Financial Services, Inc. 902.75 (includes above items numbers: 8.1/300/100/710 1109. Lenders coverage $ 73,900.00 1110. Owner's coverage $ 73,900.00 1111. CSL to First American 35.00 1112. Courier Fee to Express Financial Services, Inc. 30.00 1113. Tax Certification to Exoress Financial Services, Inc. I0.00 1200, GOVERNMENTRECORDING AND TRANSFER CHARGES: P.O.C. I 1201. Recording Fees: Deed $ 38.50 Mortgage $ 72.50 Release $ 111.00 1202. City/County tax/stamps Deed $ Mortgage $ 739.00 1203. State tax/stamps Deed $ Mortgage $ 739.00 1204. 1205 1300. ADDITIONAL SETTLEMENT CHARGES: P.O.C. 1301 Survey I 1302. Pest Inspection 1303. US Patriot Search to Express Financial Services. Inc. 5.00 5 00 1304. Credit from Realtor to Jack Gaughn Realtor ERA -631.42 1305 1306. 1307. 1400. TOTAL SETTLEMENT CHARGES (Enter on line 103,Section J * and - line 502. Section K) 4.421.10 5,178.00 have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction. I further certify that I have received a copy of the HUD-1 Settlement Statement. ~' ¢ Estate of Mary C. Morrow Christo~i~er J. Nel~e¢[ ' ~' ' Y,~ma A. Morrow, Executrix Borrowers E ~'n a'A"7 -M o r r o""w ~l n d ivi d u""~ li-y Sellers The H~-I Settlement Statement which I have prepared is a true and accurate accounl of this transaction have caused or wdJ. cause the funds to be disbursed in accordance with tat .... ,. ~Z~'/; / details see Title 18 U.S Code Section 1001 and Section 1010 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 May 12, 2004 MARTSON DEARDORFF WILT,TANS & OTTO DAVID R GALLOWAY TEN EAST HIGH STREET CARLISLE PA 17013 Re: MARY MORROW CIS #: 800161789 SSN: 204-03-3297 Date of Death: 03/26/2004 Dear Mr. Galloway: Please be advised that the Department of Public Welfare maintains a claim in the amount of $20,883.04 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $12,391.67, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $8,491.37, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, Carol J. Zellers TPL Program Investigator 717-772-6266 717-772-6553 FAX Enclosure CONNONWEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION NOTICE OF INHERITANCE TAX PO BOX 280601 APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE HARRISBURG, PA 17128-060! OF DEDUCT/ONS AND ASSESSHENT OF TAX REV-1647 EX AFP DATE 11-15-200R ESTATE OF HORROW HARY C DATE OF DEATH 03-26-200~ FZLE NUNBER 21 0~-0329 COUNTY CUNBERLAND DAVID R GALLOWAY ESQ ACN 101 HARTSON ETAL I Amoun~ Remi~ed 10 E HIGH ST CARLISLE PA 17013 HAKE CHECK PAYABLE ANB RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS LZNE ~ RETAZN LOWER PORT/ON FOR YOUR RECORDS REV-1547 EX AFP [01-03) NOT/CE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR BZSALLOWANCE OF DEBUCTZONS AND ASSESSNENT OF TAX ESTATE OF HORROW HARY C FZLE NO. 210q-03Z9 ACN 101 BATE 11-15-200q TAX RETURN NAS: { X} ACCEPTED AS F/LED ( } CHANDED RESERVAT/ON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 73z900.00 NOTE: To insure proper 2. S~ocks and Bonds (Schedule B) (2) .00 credi~ ~o your account, 5. Closely Held S~ock/Par~nership In~eres~ (Schedule C) ($) .00 subai~ ~he upper por~ion q. Hot,gages/No,es Receivable (Schedule D) (q) .00 of ~h[s fora w[~h your 5. Cash/Bank Deposi~s/Nisc. Personal Proper~y (Schedule E) (5) 21292.39 ~ex payment. 6. Jointly Owned Proper~y (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. To,al Assa~s (8) 76,192.39 APPROVED DEBUCTZONS AND EXEMPTZONS: 18,3qq.95 9. Funeral Expenses/Adm. Cos~s/Niso. Expanses (ScheduZa H) (9) 10. Debts/Nortgage Liabilities/Liens (Schedule l) (lO) 21;073.91 11. Total Deductions (11) ~q.~lB.Sq 12. Ne~ Value of Tax Re~urn (12) 36,773.50 15. Chari~able/Sovernmen~al Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 lq. Ne~ Value of Es~a~e Sub~ec~ ~o Tax (1~) 36,773.50 NOTE: Z~ an assessBent ,as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect flgures that lnclude the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Aaoun~ of L/ne lq a~ Spousal ra~e (15) .00 X O0 = .00 16. Aaoun~ of Line lq ~axable a~ Lineal/Class A ra~e (16) .00 X 0~5 = .00 17. Aaoun~ of Line 1~ e~ Sibling ra~e (17) 36,775.50 X 12 = ~,qlZ.8Z 18. Amoun~ of L/ne lq ~axable a~ Collateral/Class B re~e (18) .00 X ~5 = .00 19. Principal Tax Due ~ ~'.:!~1¥~i (19)= ~,~12.82 TAX CREBITS: AHOUNT PAZD DATE NUHBER INTEREST/PEN PAID (-) 06-2~-200R CDO0~080 200.00 3,800.00 TOTAL TAX CREDZT I ~,~12.82 BALANCE OF TAX DUEl .00 ZNTEREST AND PEN. .00 TOTAL DUE . O0 ZF PATD AFTER DATE ZNDZCATED, SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE{)UZRED. FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THTS FORH FOR ZNSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December ZZ, 198Z -- if any futura 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 lifo or for years, the Coamonmealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Rag[star of Wills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NZLLS, AGENT REFUND (CR): A refund of a tax credit, ehich Nas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available online at awe.revenue.state.ua.us, any Register of Wills or Revenue District Office, or from the Department's Z4-hour answering service for forms orders: 1-800-36Z-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) es shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at wew.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.D. Box ZeiOZI, Harrisburg, PA 17lie-lOll. Petitions may not be foxed. B)Election to have the matter determined at the audit of the account of the personal representative. ADNIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department cf Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box ze0601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (JZ) discount of the tax paid is allowed. PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty per[od. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January l, 198Z mill bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 ara: Interest Oaily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .000548 ~)'~-1991 llZ .OO030X ~ 9Z .000247 1983 16Z .000438 1992 92 .000247 ZOOZ 6Z .000164 1984 llZ .000301 1993-1994 7Z .O0019Z 2003 5Z .000137 1985 131 .000356 1995-1998 9Z .000247 ZOO4 42 .000110 1986 I0Z .000Z74 1999 7Z .O0019Z 1987 IOZ .000Z74 ZOO0 7Z .00019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated, IN RE: ESTATE OF IN THE COURri' OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MARY C. MORROW, ORPHANS' COLrRT DIVISION DECEASED NO. 2004-0329 FIRST AND FINAL ACCOUNT OF ERMA A. MORROW, EXECUTOR OF THE ESTATE OF MARY C. MORROW, LATE OF CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA Date of Death: March 26, 2004 Letters Testamentary Granted: April 6, 2004 Letters Advertised: _S. entinel - April 27, May 4, 11, 2004 _.Cumberland Law Journal - April 30, May 7, 14, 2004 Account Stated to November 22, 2004 [The account also indicates the proposed distribution of the estate.] ~UMMARY PRINCIPAl ::~ ' Receipts $ 76,192.39 Conversions to Cash :5,178.00 c~ 71 014 39 Less Disbursements -37,116.17 Balance Before Distributions $ 33,898.22 INCOME Receipts $ 23.98 Less Disbursements 0.00 Balance Before Distributions23.98 33,922.20 Distributions to Beneficiaries .-25,000.00 COMBINED BALANCE REMAININC PRINCIPAL RECEIPTS Real estate at 20 School House Road, Newville, PA $ 73,900.00 Proceeds from sale of vehicle 300.00 Terminix, refund of duplicate payment 366.33 Manor Care Health Services, personal fund 1,252.88 United American Insurance, premium refund 45.95 Guideposts, refund 42.37 Real estate tax proration 208.90 PPL, refund 75.96 TOTAL PRINCIPAL RECEIPTS $ 76,192.39 PRINCIPAL CONVERSIONS TO CASH GAIN/LOSS Real estate at 20 School House Road, Newville, PA Inventory 73,900.00 Proceeds ($73,900.00 - sale expenses of $5,178.00) 68,722.00 $ -5,178.00 TOTAL $ -5,178.00 PRINCIPAL DISBURSEMENTS 05/21/04 Real estate taxes paid at settlement $ 248.86 06/01/04 Egger Funeral Home 4,130.00 06/24/04 Register of Wills, payment on inheritance tax 3,800.00 09/08/04 Register of Wills, balance, inheritance tax 412.82 09/09/04 Martson DeardorffWilliams & Otto, partial attorney fees 2,354.50 09/09/04 Martson DeardorffWilliams & Otto, disbursements advanced: Probate fee $137.00 Sentinel, advertise Letters Testamentary 105.53 Cumberland Law Journal, advertise Letters 75.00 Certified mail 4.42 Filing fee, inheritance tax return 15.00 336.95 09/09/04 Department of Public Welfare, outstanding claim 20,883.04 reserved Erma A. Morrow, Executor's commission 3,800.00 -2- reserved Martson DeardorffWilliams & Otto, balance, attorney fees 1,000.00 reserved Martson DeardorffWilliams & Otto, filing fees and expenses .. 150.00 TOTAL PRINCIPAL DISBURSEMENTS $ 37,116.17 INCOME RECEIPTS various M&T Bank, estate checking, interest through 10/26/04 $ 23.98 TOTAL $ 23.98 INCOME DISBURSEMENTS None $ 0.00 TOTAL $ 0.00 DISTRIBUTIONS TO BENEFICIARIES 09/09/04 Erma A. Morrow, cash $ _.25,000.00 TOTAL $ 25,000.00 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Erma A. Morrow, being duly sworn according to law, deposes and says: That she is the Executrix of the Estate of Mary C. Morrow, deceased; that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that to her knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the estate have been paid; and that the Grant of Letters Testamentary and the first complete advertisement thereof occurred more than four (4) months before the filing of the Account. a A. Morrow, Execuiri~ Sworn and subscribed to before me this Notary Publi~7 J CORRINE L. MYERS, NOTARY PUBLIC/ ~CARLISLE BORo, COUNTY OF CUMBERLANDI ~b M~ COMMISSION EXPIRES Il,fAy27, 2007 ] -3- SCHEDULE OF PROPOSED DISTRIBUTION Erma A. Morrow, Executrix of the Last Will and Testament of Mary C. Morrow, deceased, proposes to distribute the balance in her hands, to wit: $8,922.20, in accordance with the said Last Will and Testament as heretofore filed in the Office of the Register of Wills of Cumberland County, Pennsylvania, as follows: TO: Erma A. Morrow, per Item Second of said Will: Cash $.8,922.20 TOTAL BALANCE FOR DISTRIBUTION $8,922.20 STATEMENT OF THE REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament of the decedent as modified pursuant to section 3541 [Order of Abatement] of the Pennsylvania Probate, Estates and Fiduciaries Code, 20 Pa.C.S. § 3541. D ' ecedent s real estate was specifically devised to the proposed distributee under Paragraph Second of the Will. The assets of the estate are insufficient to provide for distribution of the specific bequest in full after payment of debts. Therefore, distribution under the Will has abated accordingly under the priority rules established by the Code. Erma A. Morrow, Executrix Swom and s..~ub~scribed to before me this ~.qO day of ! ~ , ~. I NOr ALS L [ CORRINE L MYERS, NOTARY PUBLIC [ [CARL~$1.E 80RO, COUNTY OF CUMBERLAND[ 'L MY COMMISSION EXPIRES MAY 27, 2007 J -4- LAST WILL AND TESTAMENT I, MARY C. MORROW, of 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my Just debts and funeral expenses as soon as may be convenient after my decease. ~ECOND. I give, devise, and bequeath my home real estate with improvements erected thereon, known as 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, to my sister, ERMA A. MORROW. In the event the said Erma A. Morrow should predecease me or is not living on the sixtieth (60th) day following my death, I then give, devise, and bequeath said real estate to my sister, THELMA R. MYERS, and my brother, LeROY J. MORROW, or the survivor thereof. THIRD. I give, devise and bequeath ail the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, to ERMA A. MORROW, THELMA R. MYERS, and LeROY MORROW, or the survivor(s) thereof. FOURTH. I nominate, constitute and appoint my sister, EEMA A. MORROW, to be the Executrix of this my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint THELP~ R. MYERS and LeROY MORROW, or the survivor thereof, to be the Co-Executors of this my Last Will and Testament. , --~ , (SEAL) MARK, WEIGLE AND PERKINS ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG. PA. 172S7 FIFTH. I direct that my personal shall not be required to give bond for the faithful performance of duties in any jurisdiction. IN WITNESS WHEREOF, I, MARY C. MORROW, have hereunto set my hand and seal to this my Last Will and Testament, written on two pages, the first page signed for identification only, this day of ~ ~ ~" , 1991. This instrument was by the Testatrix, MARY C. MORROW, on the date hereof, ~igned, published and declared by her to be her Last Will and Testament, in our ~resence, who at her request and in her presence and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses° :", ,: / l~ -2- MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, ~iARY C. MORROW, the Testetrix whose name is sigr~ed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and nhat I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by MARY C. MORROW, the Testatrix, this ~day of Ot,~,~_~ , 1991. Nota~al Se~l David R P~i~, ~ p~ ~ ~ ~, ~m~a~ ~u~ [ MY ~m~n ~ ~, 1~ Mem~ Pen~y~ania ~ of No~ MARK, WE~GLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPE;NSBURG~ PA. 17257 ',.4 ', IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MARY C. MORROW, ORPHANS' COURT DiVISION DECEASED NO. 2004-0329 FIRST AND FINAL ACCOUNT OF ERMA A. MORROW, EXECUTOR OF THE ESTATE OF MARY C. MORROW, LATE OF CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA Date of Death: March 26, 2004 Letters Testamentary Granted: April 6, 2004 Letters Advertised: Sentinel - April 27, May 4, 11, 2004 Cumberland Law Journal - April 30, May 7, 14, 2004 Account Stated to November 22, 2004 [The account also indicates the proposed distribution of the estate.1 SUMMARY PRINCIPAL Receipts $ 76,192.39 c= Conversions to Cash -5,178.00 c~ 71,014.39 -~ Less Disbursements -37,116.17 "~ Balance Before Distributions $ 33,898.22 INCOME Receipts $ 23.98 Less Disbursements 0.00 Balance Before Distributions 23.98 33,922.20 Distributions to Beneficiaries -25,000.00 COMBINED BALANCE REMAINING_ 8~922.20 PRINCIPAL RECEIPTS Real estate at 20 School House Road, Newville, PA $ 73,900.00 Proceeds from sale of vehicle 300.00 Terminix, refund of duplicate payment 366.33 Manor Care Health Services, personal fund 1,252.88 United American Insurance, premium refund 45.95 Guideposts, refund 42.37 Real estate tax proration 208.90 PPL, refund 75.96 TOTAL PRINCIPAL RECEIPTS $ 76,192.39 PRINCIPAL CONVERSIONS TO CASH GAIN/LOSS Real estate at 20 School House Road, Newville, PA Inventory 73,900.00 Proceeds ($73,900.00 - sale expenses of $5,178.00) 68,722.00 $ -5,178.00 TOTAL $ -5,178.00 PRINCIPAL DISBURSEMENTS 05/21/04 Real estate taxes paid at settlement $ 248.86 06/01/04 Egger Funeral Home 4,130.00 06/24/04 Register of Wills, payment on inheritance tax 3,800.00 09/08/04 Register of Wills, balance, inheritance tax 412.82 09/09/04 Martson Deardorff Williams & Otto, partial attorney fees 2,354.50 09/09/04 Martson DeardorffWilliams & Otto, disbursements advanced: Probate fee $137.00 Sentinel, advertise Letters Testamentaxy 105.53 Cumberland Law Journal, advertise Letters 75.00 Certified mail 4.42 Filing fee, inheritance tax return 15.00 336.95 09/09/04 Department of Public Welfare, outstanding claim 20,883.04 reserved Erma A. Morrow, Executor's commission 3,800.00 -2- reserved Martson DeardorffWilliams & Otto, balance, attorney fees 1,000.00 reserved Martson DeardorffWilliams & Otto, filing fees and expenses 150.00 TOTAL PRINCIPAL DISBURSEMENTS $ 37,116.17 INCOME RECEIPTS various M&T Bank, estate checking, interest through 10/26/04 $ 23.98 TOTAL $ 23.98 INCOME DISBURSEMENTS None $ 0.00 TOTAL $ 0.00 DISTRIBUTIONS TO BENEFICIARIES 09/09/04 Erma A. Morrow, cash $ 25,000.00 TOTAL $ 25,000.00 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Erma A. Morrow, being duly sworn according to law, deposes and says: That she is the Executrix of the Estate of Mary C. Morrow, deceased; that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that to her knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the estate have been paid; and that the Grant of Letters Testamentary and the first complete advertisement thereof occurred more than four (4) months before the filing &the Account. Erma A. Morrow, Executrix Sworn and subscri,b_~d to before me this ~O'7~ dayof Notary PublL;T I 'NOTARIAL SEAL CORRINE L. MYERS, NOTARY PUBLIC , [ -3- SCHEDULE OF PROPOSED DISTRIBUTION Erma A. Morrow, Executrix of the Last Will and Testament of Mary C. Morrow, deceased, proposes to distribute the balance in her hands, to wit: $8,922.20, in accordance with the said Last Will and Testament as heretofore filed in the Office of the Register of Wills of Cumberland County, Pennsylvania, as follows: TO: Erma A. Morrow, per Item Second of said Will: Cash $8,922.20 TOTAL BALANCE FOR DISTRIBUTION $8,922.20 STATEMENT OF THE REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament of the decedent as modified pursuant to section 3541 [Order of Abatement] of the Pennsylvania Probate, Estates and Fiduciaries Code, 20 Pa.C.S. § 3541. Decedent's real estate was specifically devised to the proposed distributee under Paragraph Second of the Will. The assets of the estate are insufficient to provide for distribution of the specific bequest in full after payment of debts. Therefore, distribution under the Will has abated accordingly under the priority rules established by the Code. Erma A. Morrow, Executrix Sworn and subscribed to before me this ~?,9~ day of ~ , ~-~. ~ Notary Public(/ INOTARIAL SEAL CORRINE L. MYERS, NOTARY PUBLIC CARLISLE BORO, COUNTY OF CUMSERLAND] , MY COMMISSION EXPIRES MAY27, 2007 -4- LAST WILL AND TESTAMENT I, MARY C. MORROW, of 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all ray Just debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give, devise, and bequeath my home real estate with improvements erected thereon, known as 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, to my sister, ERMA A. MORROW. In the event the said Erma A. Morrow should predecease me or is not living on the sixtieth (60th) day following my death, I then give, devise, and bequeath said real estate to my sister, THELMA R. MYERS, and my brother, LeROY J. MORROW, or the survivor thereof. THIRD. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, to ERMA A. MORROW, THELMA R. MYERS, and LeROY MORROW, or the survivor(s) thereof. FOURTH. I nominate, constitute and appoint my sister, E~MA A. MORROW, to be the Executrix of this my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint THELMA R. MYERS and LeROY MORROW, or the survivor thereof, to be the Co-Executors of this my Last Will and Testament o ,. (SEAL) [~ARK, WE[GLE AND PERKINS -- ATTORNEY5 AT LAW ~ 126 EAST KING STREET -- SHIPPENSBURG, PA. ! 7257 FIFTH. I direct that my personal shall not be required to give bond for the faithful performance of duties in any Jurisdiction. IN WITNESS WHEREOF, I, MARY C. MORROW, have hereunto set my band and seal to this my Last Will and Testament, written on two pages, the first page signed for identification only, this ~day of , 1991. This instrument was by the Testatrix, MARY C. MORROW, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in her presence and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses, r-~ ~? MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA, 17257 COI~MONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, ~i~RY C. MORROW, the Testatrix whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by MARY C. MORROW, the Testatrix, this ~day of 0~.~ , 1991. My Comn~ssion F..xp~res Oct. 28, 1993 Member, Pennsylvania Association of Not'a~es MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 ~AST KING STREET -- SHIPPENSBURG, PA, 17257 ".4" IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MARY C. MORROW, ORPHANS' COURT DiVISION DECEASED NO. 2004-0329 FIRST AND FINAL ACCOUNT OF ERMA A. MORROW, EXECUTOR OF THE ESTATE OF MARY C. MORROW, LATE OF CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA Date of Death: March 26, 2004 Letters Testamentary Granted: April 6, 2004 Letters Advertised: ..Sentinel - April 27, May 4, 11, 2004 Cumberland Law Journal - April 30, May 7, 14, 2004 Account Stated to November 22, 2004 [The account also indicates the proposed distribution of the estate,l SUMMARY PRINCIPAl Rece ts $ 76,19239 Conversions to Cash -5,178.00 71,014.39 Less Disbursements -37,116.17 Balance Before Distributions $ 33,898.22 INCOME Receipts $ 23.98 Less Disbursements _0.00 Balance Before Distributions 23.98 33,922.20 Distributions to Beneficiaries -25,000.00 COMBINED BALANCE REMAININC' $ 8,922.2__.__~0 PRINCIPAL RECEIPTS Real estate at 20 School House Road, Newville, PA $ 73,900.00 Proceeds fi.om sale of vehicle 300.00 Terminix, refund of duplicate payment 366.33 Manor Care Health Services, personal fund 1,252.88 United American Insurance, premium refund 45.95 Guideposts, refund 42.37 Real estate tax proration 208.90 PPL, refund 75.96 TOTAL PRINCIPAL RECEIPTS $ 76,192.39 PRINCIPAL CONVERSIONS TO CASH GAIN/LOSS Real estate at 20 School House Road, Newville, PA Inventory 73,900.00 Proceeds ($73,900.00 - sale expenses of $5,178.00) 68,722.00 $ -5,178.00 TOTAL $ -5,178.00 PRINCIPAL DISBURSEMENTS 05/21/04 Real estate taxes paid at settlement $ 248.86 06/01/04 Egger Funeral Home 4,130.00 06/24/04 Register of Wills, payment on inheritance tax 3,800.00 09/08/04 Register of Wills, balance, inheritance tax 412.82 09/09/04 Martson DeardorffWilliams & Otto, partial attorney fees 2,354.50 09/09/04 Martson DeardorffWilliams & Otto, disbursements advanced: Probate fee $137.00 Sentinel, advertise Letters Testamentary 105.53 Cumberland Law Journal, advertise Letters 75.00 Certified mail 4.42 Filing fee, inheritance tax return .15.00 336.95 09/09/04 Department of Public Welfare, outstanding claim 20,883.04 reserved Erma A. Morrow, Executor's commission 3,800.00 -2- reserved Martson Deardorff Williams & Otto, balance, attorney fees 1,000.00 reserved Martson DeardorffWilliams & Otto, filing fees and expenses 150.00 TOTAL PRINCIPAL DISBURSEMENTS $ 37,116.17 INCOME RECEIPTS various M&T Bank, estate checking, interest through 10/26/04 $ 23.98 TOTAL $ 23.98 INCOME DISBURSEMENTS None $ 0.00 TOTAL $ 0.00 DISTRIBUTIONS TO BENEFICIARIES 09/09/04 Erma A. Morrow, cash $ 25,000.00 TOTAL $ 25,000.00 COMMONWEALTH OF PENNSYLVANIA ) : COUNTY OF CUMBERLAND ) Erma A. Morrow, being duly sworn according to law, deposes and says: That she is the Executrix of the Estate of Mary C. Morrow, deceased; that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that to her knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the estate have been paid; and that the Grant of Letters Testamentary and the first complete advertisement thereof occurred more than four (4) months before the filing of the Account. a A. Morrow, Executri~ - Sworn and subscr~d to before me this "--- Notary Publt~7 I NOTARIAL SEAL I I CORRINE L MYERS, NOTARY PUBLIC I ICARLIS/E BORO, COUNTY OF CUMSERLAND~ L MY COMMISSION EYJ~RES IVlAY27, 2007 / -3- SCHEDULE OF PROPOSED DISTRIBUTION Erma A. Morrow, Executrix of the Last Will and Testament of Mary C. Morrow, deceased, proposes to distribute the balance in her hands, to wit: $8,922.20, in accordance with the said Last Will and Testament as heretofore filed in the Office of the Register of Wills of Cumberland County, Pennsylvania, as follows: TO: Erma A. Morrow, per Item Second of said Will: Cash $8,922.20 TOTAL BALANCE FOR DISTRIBUTION $8,922.20 STATEMENT OF THE REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament of the decedent as modified pursuant to section 3541 [Order of Abatement] of the Pennsylvania Probate, Estates and Fiduciaries Code, 20 Pa.C.S. § 3541. Decedent's real estate was specifically devised to the proposed distributee under Paragraph Second of the Will. The assets of the estate are insufficient to provide for distribution of the specific bequest in full after payment of debts. Therefore, distribution under the Will has abated accordingly under the priority rules established by the Code. Erma A. Morrow, Executrix Sworn and ~me this day of~ , ~-'~. No, ar3) Public6' CO NOTARIAL SEAL I RRINE L. MYERS NOTARY PUBLIC JCARLISLE 80RO, COUNTY OF CUMnERLANDJ ~ MY COMMISSION EXPIRES MAY27, 2007 I -4- LAST WILL AND TESTAMENT I, MARY C. MORROW, of 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my just debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give, devise, and bequeath my home real estate with improvements erected thereon, known as 20 Schoolhouse Road, Newville, West Pennsboro Township, Cumberland County, Pennsylvania, to my sister, ERMA A. MORROW. In the event the said Erma A. Morrow should predecease me or is not living on the sixtieth (60th) day following my death, I then give, devise, and bequeath said real estate to my sister, THELP~ R. MYERS, and my brother, LeROY J. MORROW, or the survivor thereof. THIRD. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, in equal shares, to ERMA A. MORROW, THELMA R. MYERS, and LeROY MORROW, or the survivor(s) thereof. FOURTH. I nominate, constitute and appoint my sister, E~iVL~ A. MORROW, to be the Executrix of this my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint THEL~,~ R. MYERS and LeROY MORROW, or the survivor thereof, to be the Co-Executors of this my Last Will and Testament. __~u ~ (SEAL) MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA~ 17257 FIFTH. I direct that my personal shall not be required to give bond for the faithful performance of duties in any jurisdiction. IN WITNESS WHEREOF, I, MARY C. MORROW, have hereunto set my hand and seal to this my Last Will and Testament, written on two pages, the first page signed for identification only, this ~ ~day of , 199I. (SEAL) This instrument was by the Testatrix, MARY C. MORROW, on the date hereof, signed, published and declared by her to be her Last Will amd Testament, in our ~resence, who at her request mnd in her presence and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. ~ ., } -2- MARK, WE[GLE AND PERKINS -- ATTORNEYS AT LAW -- I 26 EAST KING STREET -- SHIPPENSBURG, PA. 17257 COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, ~RY C. MORROW, the Testatrix whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by MARY C. MORROW, the Testatrix, Mem~ Pen~y~ania ~ ~ No~ MARK, WE~GLE AND PERKINS -- ATTORNEYS AT LAW -- 126 E-AST KING STREET -- SHIPPENSBURG, PA. 17257 COI~MONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : Cho w~rn~gses whose names are gSgned ro the foregoing ~ns[rument, being duly qualified according to law, do depose and say that HO~O~, TesratrSx, aSgn and ~xecu~e the ~nstrumenr as her Las¢ ~11.; that she sSgned w~l].~ngly and chat she executed ~r as her free and voluntary act for ~he purposes chere~n expressed; that each of us ~n the hearing and sSghr of the Testaer~x sSgnod the wSll as witnesses; and that to the best of our knowledge the TestatrSx was at the time e~ghteen (18) or more years of age and of aound m~nd and under no constraint or undue ~n~luence. witnesse~, th~s ~ day of MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257 REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name oj Decedent: MARY C. MORROW Date oj Death: March 26, 2004 File No. : 21-04-00329 Social Security No. : 204-03-3297 Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: I. State whether administration oJthe estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, statetheJollowing: a. Did the personal representative file a final account with the Court? Yes x No b. The separate Orphans' Court No. (if any) Jor the personal representative's account is: c. Did the personal representative state an account inJormally to the parties in interest? Yes No x Date: February 23, 2005 d. Copies oj receipts, releases, joinders and approvals oj Jormal or informal accounts may be filed with the s G may be attached to this report. Signature: Name: Address: '0 C) David R. G Boway, Esquire MARTSON DEARDORFF WILLIAMS & OTTq, Ten East High Street Carlisle, P A 17013 (717) 243-3341 Counsel for personal representative (, I F:\F1LEsm1\T AFILEIESTATES\106091_srep , I$) v