HomeMy WebLinkAbout02-0075PETITION FOR PROBATE and GRANT OF LETTERS
Estate .of'~l~-,f'~ //, /~--/Y~..~/:7.~ No. 21-02-75
also known as To:
Deceased.
Social Security No. / 7t~5 ~_/['~9 z~ qt9 '7
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the executt-t~'
in the last will of the above decedent, dated ()O73A'~A
and codicil(s) dated
Register of Wills for the
County of _C~_~,-~?,~- ~/~//)in the
Commonwealth of Pennsylvania
named
- ,19
(state relevant circnmstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in /'.7r'.~.~. ~_~-W~ a/Z) County, Pennsylvania, with
h~r- last family or principal residence at I/~1 /~7~r~2/.~..~-~ ~a9. fT~.~,/~o Ad///
(list street, number and muncipality)
Decen,dent,.theh;--)~ 7 years of age, died _ '~-7 '~Y '
as fgllows~, de,cedent d~d not marry, was not divorced and did not have a child born or adopted
after execuuon of ~he,wfil offered for probate; was not the victim of a killing and was never adjudicated
incompetent: ~ , :. ~E
Decendent at death-owned property with estimated values as follows:
(If domiciled i~ff?.~.).~?~ All personal property
(If not domi~ile&.in ~a.) Personal property in Pennsylvania
(If not doinicile~d in>Pa.) Personal property in County
Value of real est'rite in Pennsylvania
situated as follows:
$
WHEREFORE, petitioner(s) respectfully e_L~qBest(s) the,probate of the last will and codicil(s)
presented herewith and the grant of letters ?~d/Yz~7~//~/~---
(testamentary; ~ministration c.t.a.; administration d.b.n.c.t.a.)
theron.
OATH OF PERSONAL REPRESENTATIVE
:" COMMONWEALTH OF PENNSYLVANIA ~
COUNTY OF , ~,?U.~I~i3.ERL,.~M~D ~ 88
· ' ---~:~'~ 'q-~ .:7'~ ' '
~':' The petlUon~r(s~boye-named :s'Eear(s) or affirm(s) that the statements ~n the foregoing pem~on are
true and correct to-the/best'of the kn6&ledge and belief of petitioner(s) and that as personal represen-
tative(s) of the abov~ decedent ,petitioner(s) will well' and trUly administer the estate according to law.
Sworn to or-affirmed and subg~ribed 'V ~~~' ~~~~ ~
before me this 18th day of [ _ _ . - ~'
/J~U~Y ~ ,.~J ~ _ ' ~
NO. 21-02-75
Estate Of
NETTIE V KEMRER
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW JANUARY 23 x~2002.., in consideration o5",:he petitiou ,on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated OCTOBER 25, 1989
described therein be admitted to probate and filed of record as the last will of ~
NETTIE V KEMRER ;
and Letters TESTAMENTARY
are hereby granted to CONSTANCE C WEBB
FEES
Probate, Letters, Etc .......... $. 60.00
Short Certificates( ) .......... $. 9.00
6.00
~gfua~es.
latlon ................ $
JCP $ 5.00
TOTAL __ $ 80.00
Filed .. ,IA~.U. ARY..1.8,. 2.Q02 ..............
ATTORNEY (Sup. Ct:I;D. No.)
ADDRESS
PHONE
105.805 REV 9/86
oHgii%l~ c~rtifi'Bate%Will
'W/~RNING:: l1
DECE OE NT 'S USUAL OCCU P~'ION -//KIND OF 8USINESS/INDUSI'Ry - OECEDENT'S ED
h~erjr,:. ,- .>.
LAST WILL AND TESTAMENT
OF
NETTLE V. KEMRER.
21-02-75
I, NETTIE V. KEMRER, of Camp Hill, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament,
and revoke any and all Wills and Codicils previously made by
me.
ITEM I: I direct that all my just debts, funeral expenses
and last medical expenses shal'l be paid from the assets of my
estate as soon as practicable after my decease.
ITEM II: Ail federal, state and other death taxes payable
because of my death with respect t~ the property forming my
gross estate for tax purposes, whether or not passing under
this Will, including any interest or penalty imposed in
connection with such tax, shall be considered a part of the
expense of the administration of my estate and shall be'Paid
out of the principal of my estate, without apportionment or
right of reimbursement.
ITEM III: I give, devise and bequeath all of my estate of
every nature and wheresoever situate to my Granddaughter,.
cOnstance C. Webb of Camp Hill, PA,. provided that she shall
survive me by thirty (30) days.
ITEM IV: I appoint my Granddaughter, Constance C. Webb, as
the Executrix of this my Last Will ~and Testament.
ITEM VIII: I direct that my Executrix, and her successors,
shall not be required to give bond for the faithful
performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ~5~ay of ~~_ , 1989.
N~WfTiE V. KEMRER
The preceding instrument, consisting of this and two other
typewritten pages, was on the date thereof signed, published
and declared by Nettie V. Kemrer, 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,
have subscribed our names as witnesses hereto.
//~/f~'_/~ ~ Residing at
,~~-~/~ Re s idi ng at
COMMONWEALTH OF PENNSYLVANIA :
)SS:
COUNTY OF DAUPHIN :
WE, NETTIE V. KEMRER, Christine L. Swart~nd
Ruth 1;~aits , the testatrix and the witnesses,
respectfully, whose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the testatrix signed
and executed the instrument as'her last 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 witnesses and that to the best
of their knowledge the testatrix was at the time eighteen
years of age or older, of sound mind and under no constraint
and undue influence.
S ~ubscribed, sworn to and acknowledged before me, by Nettie
¥. Kemrer, the Testatrix, and subscribed and sworn to before
me by ~.~'D$7~3~ ~.~0~_~_~and ~ ~OL~f~ , witnesses,
this ~3~day of ~-~~ , 1989.
Nota~ ~ubl ic
My CommisSion Expires:
tNOTARIAL SEAL
KATHY E. FOLK
~' Commission Expires Apr'il G. 19~2
Harrisburg Oa~phin County
~£V-1500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 2 0 0 7
COUNTY CODE YEAR ~ ~ NUMiR
I-
Z
UJ
Z
O*
,n
UJ
n~
o
Z
Z
0
X
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL
KEMRER, NE'I-RE V.
DATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year)
01/06/2002 I 01/04/1 895
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
1 7 0-5 0-4 3 0 7
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
r~l. Original Return
El4. Limited Estate
[~6. Decedent Died Testate (Attach copy of Will)
E~9. Litigation Proceeds Received
r~2. Supplemental Return
] 4a. Future Interest Compromise(datoofdeothefter12-12-82}
E]7. Decedent Maintained a Living Trust (Attach copy ef Trust)
r~ 10. Spousal Poverty Credit (dato ofdeathbetweon 12-3'1-91 and 1-1-95)
[~]3. Remainder Return (date of death prior to 12-13-82)
U5. Federal Estate Tax Return Required
O 8. Total Number of Safe Deposit Boxes
[--] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILING ADDRESS
NAME
Jill M. Wineka, Esquire.
FIRM NAME (If Applcabb)
Purcell, Krug & Hailer
TELEPHONE NUMBER
(717) 234-4178
1719 North Front Street
Harrisburg, PA 17102
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) 34Z52~ 82
(Schedule E)
.6. Jointly Owned Properly (Schedule F) (6) 1~,394.69
] Separate Billing Requested ,r".:
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) '?'.
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 7,902.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 37.00
11. Total D~ductions (total Lines 9 & 10) (11)
12 Net Value of Estate (Line 8 minus Line 11) (12)
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)
OFFICIAL USE ONLY
35,922.51
7,939.00
27,983.51
27,983.51
SEE INSTRUCTIONS ON REVERSE SIDE FOF~ APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
X __ (15)
27,983.51 X .045 (16) 1,259.26
X .12 (17)
X .15 (18)
(19) 1,259.26
'Decedent's'Complete Address:
STREET ADDRESS
1191 Letchworth Road
CITY
Camp Hill,
Tax Payments and Credits:
1~ Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
ISTATE
PA
IziP
17011
(1)
1,259.26~!
0.00
0.00
Total Credits ( A + B + C )
Total Interest/Penalty ( D + E )
(2)
(3)
62.96-!
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(4)
(5)
(5A)
'(5B)
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 consideratinn? .......................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death2 ............... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designati~2..: ............................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I d~clare that I have examined this return, including accompanying schedules and statements, and to the best of my know[edge and beief, it is true, correct and complete.
Decbration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATU~=~F PE~N RESPO.b~SIBLE F,OR F~II'J~ RETURN DATE
ADDRESS Constance C. Webb, 1 191 Letchworth Road,
Camp Hill, . PA 17011
SlGNATU~F~ O~F PREPARER OTHER TN(AN REPRFSENTATIVE
ADDRESS Jill M. Wineka, Esquire, 1719 North Front Street,
Harrisburg, '
DAT~
PA 17102
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 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 fransfers 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.
LAST WILL A~D TESTAMENT
OF
~r~m~ V. ' KE.-~LR~ ER
I, NETTIE V. KEMRER, of Camp Hill, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament,
and revoke any and all Wills and Codicils previously made by.
me.
ITEM I: I direct that all my just debts, funeral expenses
and last medical expenses shall be paid from the assets of my
estate as soon as practicable after my decease.
ITEM II: Ail federal, state and other death taxes payable
because of my death with respect to the property forming my
gross estate for tax purposes, whether or not passing under
this Will, including any interest or penalty imposed in
connection with sudh tax, shall be considered a part of the
expense of the administration of my estate and shall be paid
out of the principal cf/my.'estate, without apportionment or
right of reimbursement.
ITEM III: I give, devise and bequeath all of my estate of
every nature and wheresoever situate to my Granddaughter,
Constance C. Webb of Camp Hill, PA, '"'provided that she shall
survive me by thirty (30) days.
IT~ IV: I appoint my Granddaughter, Constance C. Webb, as
the Executrix of this my Last Will and Testament.
ITEM VIII: I direct that my Executrix, and her successors,
shall not be required to give'bond for the faithful
performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ~'k-day of ~.~3~ ~(_.L____ , 1989.
NETTIE V. KE~RER ~
The preceding instrument, consisting of this and two other
typewritten pages, was on the date thereof signed, published
and declared by Nettle V. Kemrer, 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,
have subscribed our names as witnesses hereto.
//~/~Z~'_/. ~/5~ Residing at
// '
'REV-1508 EX* (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONALPROPERTY
ESTATE OF FILE NUMBER
KEMRER, NETTLE V, ;~1 0;~ 0075
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.
VALUE AT DATE
ITEM
NUMBER
1.
¸2.
DESCRIPTION
Allfirst Bank Certificate of Deposit No. 87008000177080
See attached Statement from Allfirst Bank)
~lembers 1st Federal Credit Union Savings Acct. No. 82363-00
See attached Statement from Members 1st Federal Credit Union)
First Union National Bank Certificate of Deposit No. 247412063617066
(See attached Statement from First Union National Bank)
Waypoint Bank Certificate of Deposit No. 409128205
Waypoint Bank Certificate of Deposit No. 416013088
Keystone Health Plan Central refund
Misc. refund for internment
OF DEATH
1,005.70
16,570.80
9,653.83
2,399.75
4,782.74
105.00
10.00
TOTAL (Also enter on line 5, Recapitulation) $ 34,527.82
(If more space is needed, insert additional sheets of the same size)
Uall rst
Allfirst Financial Center N.A.
P.O. Box 900
Millsboro, DE 19966
February 25, 2002
Law Offices
Purcell, Krug & Hailer
1719 North Front Street
Harrisburg, PA 17102-2392
Dear Ms. Wineka:
Estate of Nettie C. Kemrer
Date of Death: January t5, 2002
Social Security Number: 170-50-4307
In response to your request, please be advised that at the time of death, the above-
named decedent, had on deposit with this bank the following accounts.
1. Account T~pe ........................... Checking Account '~
Account Number. ...................... 0050841785
Ownership (Names oJ) ..............Nettie V. Kemrer or Constance C. Webb
Opening Date ........................... 09/28/68 {account closed 02/19/02)
Balance on Date of Deattt .........$2,789.17
Accrued Interest $ 0.21
Total ....................................... $2,789.38
These accounts were converted from the acquisition of another financial institution. Unfortunately, we are
unable to access any reformation pertaining to the date the account was made joint
Account Type ........................... Certificate of Deposit
Account Number. ...................... 87008000177080
Ownership (Names ofl ..............Nettie V. Kemrer
Opening Date ........................... 02/23/82 (account closed 02/19/02)
Balance on Date of Death. .........$1,000.00
Accrued Interest $ 5.70
Total ....................................... $1,005.70
· Page 2
February 25, 2002
This letter does not include any accounts kn which the deceased may have been listed as power of attorney,
'custodian of uniform transfers, representat/ve payee, or trustee under a written trust agreement.
For any additional information on these accounts, please contact our branch at:
344 South 104 Street
Lemoyne, PA 17043-1707
Phone: {717) 737-3322
Sincerely,
Charlene Warrington, Associate I
(302) 934-2722
'Membersl
FEDERAL CREDIT UNION
INSURANCE DEPARTMENT
5000 Louise Drive
P. O. Box 40
Mechanicsburg, PA 17055
1-800-283-2328 or (717) 697-1161
REGULAR SAVINGS ACCOUNT':
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
82363 -00
12/03/1986
$16,566.85
$3.95
$16,570.80
None
Insurance Products Supervisor
February22,2002
Estate of: NETTIE V. KEMRER
Date of Death: 01/06/2002
Social Security Number: 170-50-4307
First Union National Bank
Attn: Account Verifications
P O Box 40028
Roanoke VA 24022-7313
Reference ID: 234167
February 13, 2002
PURCELL, KRUG & HALLER
LAW OFFICES
1719 NORTH FRONT STREET
HARRISBURG, PA 17102-2392
SUBJECT: Verification / Confirmation of Account and Balance Information provided for:
NETTIE V KEMRER (SSN# 170-50-4307)
Date of Death: January6, 2002
Account
Type
Deposit Account Information
Account Date of Death Average Date Maturity
Number Balance Balance* Opened Date
CERTIFICATE OF DEPOSIT 247412063617066
LEGAL TITLE: NETTLE V. KEMRER
$9,539.83 9/26/1985 '~ 3/26/2003
Interest Accrued YTD Date
Rate Interest Interest Paid Closed
$114.00 $0.00
* Due to system limitations, we can only provide a twelve month average balance on depository accouhts.
No Safe Deposit Box found for customer.
* Date of death balance does not include accrued interest.
* If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were
made during that time period.
c,qV o 00 '3
~ Signature of De~osit0r~ Representative
Julia Son'ells
Depository Representative
February 13, 2002
Date
Servicenter Associate
(540)563-7323
Title Phone Number
sss; ag
001032
Wag
LOOK FOR US. WE'LL GET YOU THERE,.
02/11/2002
PURCELL KRUG & HALLER
1719 N FRONT ST
HARRISBURG PA 17102
The information which you requested on the account(s) of NETTIE KEMRER DECEASED
(Social Security Number 170-50-4307) is/are as follows:
Account Number 409128205 416013088
Class of Account CERTIFICATE CERTIFICATE
Date Opened 05/23/77 01 / 16/81
Principal Balance 2398.65 4779.66
Accrued Interest 1.10 3.08
Balance at Date of 2399.75 4782.74
Death
Account Ownership SOLE
Name of Joint
Owner, if any
Date Ownership
Was Established
SOLE
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest ~,
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Additional
Information'
Requested
PLEASE COMPLETE W-9
cerely, ,
SENIOR SERVICES REP.
PO. Box 171 I. HARRISBURG PENNSYLVANIA 17105-1711
Toll I=r~ 1-866-WAYPOINT (!-866-9i~9-7646) · www.wagpointbanl<.com
~EV. 1509 EX. (1-97) ~
COMMONWEALTH OF'PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
KEMRER, NETTLE V,
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
0O75
SURVIVING JOINT TENANT(S) NAME
A.' Constance C. Webb
1191 Letchworth Road
Camp Hill, PA 17011
ADDRESS
RELATIONSHIP TO DECEDENT
Granddaughter
JOiNTLY-OWNED PROPERTY:
LETTER DATE . DESCRIPTION OF PROPERTY % OF DATE OF DEATH
iTEM FOR JOINT MADE Inciude name of financial institution and bank account number or simibr identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for joint¥-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1.' A. 9-28-68 Allfirst Bank Checking Acct. No. 0050841785 2,789.38 50. 1,394.6~.
(See attached Statement from Allflrst Bank)
TOTAL (Also enter on line 6, Recapitulationi $
1
,394.6!
(if more space is needed, insert additional sheets of the same size)
CD~MC)~WF_ALT~ OF PE~NSYL¥^NI^
INI-IERIT^NCE T^× RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
KEMRER, NETTLE V,
Debts of decedent must be reported on schedule I.
FILE NUMBER
~1 Og
0075
ITEM
NUMBER DESCRIPTION
8.
9.
10.
11.
FUNERAL EXPENSES:
Musselman Funeral Home, Inc.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / FIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attorney Fees Purcell, Krug & Hailer
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Register of Wills
State
Zip
Accountant's Fees
Tax Return Preparer's Fees
Register of Wills - Short Certificates
Register of Wills - Short Certificates
Register of Wills - J.C.P. fee
Register of Wills - Inventory filing fee
Register of Wills - PA Inheritance Tax Return filing fee
AMOUNT
6,070.00
1,700.00
66.00
24.00
9.00
5.00
13.00
15.00
· TOTAL (Also enter on line 9, Recapitulation) $ 7,902.00
(If more space i? needed, insert additional sheets of the same size)
REV-1512 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES,& LIENS
ESTATE OF
KEMRER. NETTLE V.
Include unreimbursed medical expenses.
FILE NUMBER
,2_,1 02 0075
ITEM
NUMBER DESCRIPTION AMOUNT
1. Holy Spirt Hospital - medical services 37.00
TOTAL (Also enter on line 10', Recapitulation)
37.00
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9,~~ ,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
I~IEMREF' NETTIE~ V,
NUMBER
[.
1.
U.
1.
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
Constance C. Webb
1191 Letchworth Road
Camp Hill, PA 17011
FILE NUMBER
2~1
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Granddaughter
1 00%
0075
AMOUNT OR SHARE
OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
$
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 1.I - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
BUREAU OF TNDTVTDUAL TAXES
INHERITANCE TAX DZVTSTON
DEPT. 180601
HARRISBURG, PA 17118-0601
JILL H NINEKA ESQ
PURCELL ETAL
1719 N FRONT ST
HBG
CUT ALONG THIS LINE ~
COHHONWEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
REV-i$,~? EX AFP C01-02)
Red .~e~ of Wii!s
'02 It/tY 17 PZ:zll
DATE. 05-13-2002
ESTATE OF KEHRER
DATE OF DEATH 01-06-2002
FILE NUNBER 21 02-0075
COUNTY CUHBERLAND
ACN 101
Amount Remitted
HETTIE
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
RETAIN LOWER PORTION FOR YOUR RECORDS ~
V
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF KEHRER NETT:[E V FILE NO. 21 02-0075 ACN 101 DATE 05-1:5-2002
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/PartnershAp Interest (Schedule C) ($)
~. Not,gages/No,es ReceAvable (Schedule D) (~)
5. Cash/Bank Deposits/Nisc. Person~l Property (Schedule E) (5)
· 6. JoAntly Offned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXENPTIONS:
9. Funeral Expenses/Adm. Costs/NAsc. Expenses (Schedule H) (9)
10. Debts/Nor~gage LAabAIAtAes/LAens (Schedule 1) (10)
11. Total Deductions
12. Net Value of Tax Return
15.
lq.
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Net Value of Estate SubSect to Tax
$~t527.82
1~$9~.69
.00 NOTE: To insure proper
.00 credAt to your account,
.00 submAt the upper portAon
.00 of thAs form wAth your
tax payment.
(8)
7,902.00
$7.00
35,922.51
(11) 7. q-~9.
(12) 27,985.51
(is) .'00
(i~) 27,98:5.51
NOTE:
zf an assessment was issued previously, Z/nas 14,~ 15 and/or 16, 17, 18 and 19 w111
reflect f/gures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amoun~ of Line 1~ at Spousal rate
16. Amoun~ of Line 1~ taxable at LAneal/Class A'rate
17. Amoun~ of LAne lfi at SAblAng rate
18. Amount of LAne lq taxable at Collateral/Class B rate
19. PrAncApal Tax Due
TAX CREDITS:
PAYflENT RECEIPT DZSCOUNT (+)
DATE NUNBER INTEREST/PEN PAZD (-)
O~-O2-ZOOZ CD001026 62.96
(15) .00 X O0 :
(26) 27,98:5.51 x Oq5=
(17) .00 x 12 :
(18) .00 X 15 :
(19)=
AHOUNT PAID
1,196 .$0
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.0O
1,259.26
.00
.00
1,259.16
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
1,259.26
.00
.00
.00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED.
1F TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTXONS:
ADHIN-
XSTRAT[VE
CORRECTIONS:
DISCOUNT:
·PENALTY:
INTEREST:
Estates of decedents dying on or before December 11, 19aZ -- if any future interest in the estate is transferred
in ~ossessioh ar enjoyment toClass B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lamful Class S (collateral) rate on any such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side:
--Hake check or money order payable to: REGISTER OF N/LLS,. AGENT
A refund of a tax credit, ~hich mas not requested on the Tax Return, may be requested by ~omplating an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISiS). Applications are available at the Office
. of the Register of Hills, any'of the 25 Revenue Oistrict Offices, or by cmlllng the special Z4-hour
ans~mring service f~r forms ordering: 1-800-361-2050; services for taxpayers ~ith ~pacJel hearing and / ar
speaking needs: 1-800-447-3010 (TT only), :
Any party in interest not satisfied ~ith the appraisement, allowance, or disallomance of daductions,*or assessment
of tax (including discount or interest) as. sho~n on this Notice must object within sixty (60) days of rmceipt of
this Notice by:
--a~ittmn protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011, - OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should bm addressed in ~riting to: PA Department of Revenue, *
Bureau of individual Taxes, ATTN: Pest Assessment Reviem Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787~6505. See page 5 of the booklet "~nstructions for Inheritance Tax Return for a Resident
Decedent" (REV-1SO1) for an explanation of administratively correctable errors. '
If any tax due i*s paid mithin three (3~ calendar months after the dacmdent's death, a five percent (51) discount of
the tax.paid is a11o~md.
The 151 tax amnesty non=p~rticipation penalty is computed on the total of the tax and interest assessed, and not:
paid before January 18,. 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time perlod as you would appeal the tax and lnterest
that has been assessed as indicated on this notice.
[ntermst is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the data of
death~ to the date o¥ payment. Taxes ~hich became delinquent before January 1, 1981 bear lnterast at the rate of
six (61) percent per annum calculated at a daily'rate of .000164. All taxes ~hich became delinquent on and after.
January l, 1982 ~ill bear interest at a rate mhich ~ill vary from calendar year to calendar year mith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest
1982 ZOZ .000548 1992 9X
1983 161 .000458 ~- 1993-1994 · 71
1984 111 .000301 , 1995-1998 91
1985 13Z .000356 1999 71
1986 101 .00017~ ZOO0 81
1987 91 .000Z47 Z001 91
1988-1991 llZ .000~01 ' ZOOZ 61
--Interest is calculated es folloas:
Rate Daily interest Factor
.000247
.000191
.000147
.000192
.000119
.0001~7
.0D0164
TNTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DEL,'rNQUENT X DAILY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sho~n on the
NotJce~ additional interest must be calculated.
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
REV-1162 EX(11-96)
NO. CD 001026
PURCELL KRUG & HALLER ATTYS
1719 NORTH FRONT STREET
HARRISBURG, PA 17102
........ fold
ESTATE INFORMATION: SSN: 170-50-4307
FILE NUMBER: 2102-0075
DECEDENT NAME: KEMRER NETTLE V
DATE OF PAYMENT: 04/02/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/06/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $1,196.30
TOTAL AMOUNT PAID:
$1,196.30
REMARKS: PURCELL KRUG & HALLER ATTYS
SEAL
CHECK# 48O97
INITIALS: SK
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
IN RE:
ESTATE OF NETTLE V. KEMRER,
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND CO., PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-02-0075
FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASF
IN ESTATE OF NETTLE V. KEMRER, DECEASEI')
KNOW ALL MEN BY THESE PRESENTS, that:
WHEREAS, Nettle V. Kemrer, late of Lower Allen Township, Cumberland County, Pennsylvania,
died testate on January 6, 2002:
WHEREAS, Letters Testamentary on the Estate of the Decedent were duly issued by Mary C. Lewis,
the Register of Wills of Cumberland County to the Executrix, Constance C. Webb on January 23, 2002;
WHEREAS, the Executrix has gathered the assets of the Estate of the Decedent and the assets
consist of personal property with a total liquidation value of $34,988.29, as set forth in the Statement of
Account which is attached hereto and marked Exhibit "A";
WHEREAS, the Executrix has paid the debts of the Estate in the amount of $9,071.30, as set forth in
the Statement of Account;
WHEREAS, the Decedent's Granddaughter, Constance C. Webb, as the sole beneficiary of the
Estate and the only party signing this Family Settlement Agreement and Final Release, previously
acknowledged in writing her individual receipt of $20,000.00 paid on April 1, 2002 as a partial distribution of'
her respective portion of the residuary Estate as set forth in the Acknowledgment of Partial Distribution which
is attached hereto and marked Exhibit "B";
WHEREAS, the balance for distribution is in the amount of $5,986.99, which will be distributed in
accordance with the Statement of Distribution which is attached hereto and marked Exhibit '%";
NOW, THEREFORE, I, Constance C. Webb, being the sole beneficiary of the assets of the
Estate of Nettle V. Kemrer, do hereby acknowledge that I have received the liquidated proceeds of all
assets due me by virtue of the Decedent's Last Will and Testament, as set forth on the Statement of
Distribution attached hereto as Exhibit "C".
AND, I do hereby stipulate that in order to avoid the expense and time involved in the filing of a
formal account and proposed schedule of distribution, agree that no account is necessary and I consent
to distribution being made without the formal filing of an account and schedule of distribution, the same to
be with the same force and effect as if the documents had been filed and confirmed by the Orphans'
Court Division of the Court of Cumberland CountY.
THEREFORE, I do hereby release and forever discharge Jill M. Wineka, Esquire and the law firm
of Purcell, Krug & Hailer, the Attorneys for the Estate, their assigns, executors and administrators, from all
actions, suits, payments, accounts, and claims whatsoe, ver, touchi'ng upon the Estate of the Decedent. I
also agree that should any liability come due to the Estate of the said Decedent after th~ signing of this
Agreement, I covenant and agree that I will be solely responsible for ;satisfying any and all taxes,
liabilities, claims, demands, suits or causes of action which may be successfully prosecuted or assessed
against the said Estate after the signing, sealing and delivery of this Family Settlement Agreement and
Final Release.
IN WITNESS WHEREOF, I have set my hand and seal to the Family Settlement Agreement and
Final Release on the date as indicated below.
WITNESS:
Constance C. Webb
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF ./~ pPH tA,[ :
On this, the '7y'A day of -..~U~L-'- , 2002, before me, a Notary Public, the
undersigned officer, personally appeared Constance C. Webb, known to me (or satisfactorily proven) to
be the person who name is subscribed to the within instrument, and acknowledged that she executed this
Family Settlement Agreement for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
': S L) ~. ~: c_ -~
/Notary Public :-.-~'L~': . .~
My Commission Expires:
t NOTARIAL SEAL
[ r~y. uommtssion E~ms ~ 17, 2OO3
IN RE:
ESTATE OF NETTLE V. KEMRER,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND CO., PENNSYLVANIA
: ORPHANS' COURT DIVISION
:
: NO. 21-02-0075
ACKNOWLEDGMENT OF PARTIAL DISTRIBUTION
KNOW ALL MEN, BY THESE PRESENTS, THAT the undersigned does hereby acknowledge that she
has received from the ESTATE OF NETTLE V. KEMRER, the sum of TWENTY THOUSAND ($20,000.00)
DOLLARS as a partial distribution of the sums of money owed to her. The acknowledgment of the partial
distribution of Twenty Thousand ($20,000.00) Dollars is made without prejudice and in no way waives any
objections Constance C. Webb may wish to later assert against the administration of the Estate of Nettie V.
Kemrer.
IN WITNESS WHEREOF, Constance C. Webb does hereunto set her hand and seal the ~'Z~day of
CONSTANCE C. WEBB
(estates~kemrer\partial release)
EXHIBIT B
STATEMENT OF DISTRIBUTION
TOTAL GROSS ASSETS:
Amount retained by beneficiary from refund for interment
TOTAL NET ASSETS
TOTAL GROSS DEBTS
Amount of debtS paid directly by beneficiary when Estate was opened
TOTAL NET DEBTS
TOTAL FOR DISTRIBUTION
Cash distribution previously made and acknowledged by beneficiary:
Constance C. Webb- partial distribution on 4/1/02
BALANCE FOR CASH DISTRIBUTION:
Constance C. Webb
$34,988.29
$ 10.00
9,071.30
80.00
$20,000.00
$34,978.29
$ 8,991.30
$25,988.99
$ 5,986.99
$ 5,986.99
EXHIBIT C
STATEMENT OF ACCOUNT
ASSETS:
AIIfirst Bank Certificate of Deposit No. 87008000177080 (liquidation value)
Members 1st Federal Credit Union Savings Account No. 82363-00 (liquidation value)
First Union National Bank Certificate of Deposit No. 247412063617066 (liquidation
value)
Waypoint Bank Certificate of Deposit No. 409128205 (liquidation value)
Waypoint Bank Certificate of Deposit No. 416013088 (liquidation value)
Keystone Health Plan Central refund
Misc. refund for internment (retained by Executrix)
Holy Spirit Hospital - refund of overpayment
Allfirst Bank - Misc. Interest payment
TOTAL ASSETS
$ 999.50
16,603.19
9,701.83
2,409.66
4,810.47
105.00
10.00
337.00
11.64
$34,988.29
DEBTS:
Register of Wills - Probate fees (paid by Executrix)
Register of Wills - Short Certificates (paid by Executrix)
Register of Wills - J.C.P. fee ( paid by Executrix)
Register of Wills -'Short Certificates
Musselman Funeral Home, Inc. - Fdneral bill
Register of Wills - Fee to file Inventory
Register of Wills - Fee to file Inheritance Tax Return
Register of Wills, Agent - PA Inheritance Tax
Holy Spirit Hospital- Hospital bill
Register of Wills - Additional Probate fee invoiced by Register of Wills
EXHIBIT A
66.00
9.00
5.00
24.00
6,070.00
13.00
15.00
1,196.30
337.00
10.00
PA Department of Revenue - 2001 Income Tax Due
Register of Wills - Fee to file Family Settlement Agreement
Purcell, Krug & Hailer - attorney's fees
TOTAL DEBTS
34.00
17.00
1,275.00
$ 9,071.30
Name of Decedent'
STATUS REPORT UNDER RULE 6.12
NETTLE V. KEMRER
Date of Death' 1/6/2002
Will No 2002-00075 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'
State whether administration of the estate is complete'
Yes )q No ~
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete · ·
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal repreqsentative file a final
account with the Court ? Yes No ii
b. The separate Orphans'Court No. (if any) for
the personhl representative's account is'
c. Did the personal representative state
accoum infom~ally to the parties in interest ? Yes X No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Clerk of the Orphans' Court and may be attached to this report.
Date'
-Si~amre ,
.Jill M. Wineka, Esquire
Name (Please type or print)
1719 North Front Street
Harrisbur,q~ PA 17102
Address
{(71 ) 7) 234-41
Tel. No. ,
Personal Representative
X
Counsel for personal
representative
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
CERTIFICATION OF NOTICE
UNDER RULE 5.6(a)
Name of Decedent: NETTIE V. KEMRER
Date of Death: 1 /6/02
Will No. 2002-00075 Adm. No.
To the Register:
I certify that notice of estate administration required by Rule 5.6(a) of the Orphans'
Court Rules was sensed on or mailed to the following beneficiaries of the above-captioned
estate on 2/6/02
Name Address
Constance C. Webb 1191 Letchworth Road
Camp Hill, PA 17011
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: _ Z ~ (z ~U Z-
~. -..
c:...
,~_
i,.: 3
r
_;..
_ '~
i~
~_
_~ :..:
(Signature
Name: Jill M. Wineka, Esquire
Address: 1719 Narth Front Street
Harrisburg, PA 17102
Telephone ((71) 7) 234- 41
Capacity: Personal Representative
X Counsel for Personal
Representative
-J
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
INVENTORY
Estate of NETTIE V. KEMRER
also known as
Deceased
No. 21 02 0075
Date of Death 116/02
Social Security No.170-50-4307
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate 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 Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. UWe
verify that the statements made in this inventory are true and correct. I/VVe understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney: Jill M. Wineka, Esquire
I.D. No.: 58802
Address: 1719 North Front Street
Harrisburg, PA 17102
Telephone: (717) 234-4178
Personal Representative
/ifi/ cllilif'!~` L
Constance C. Webb
Dated ~ "_ 02 f' _ ~j _~
Description
Allfirst Bank Certificate of Deposit No. 87008000177080
Members 1st Federal Credit Union Savings Account No. 82363-00
First Union National Bank Certificate of Deposit No. 247412063617066
Waypoint Bank Certificate of Deposit No. 409128205
Waypoint Bank Certificate of Deposit No. 416013088
Keystone Health Plan Central refund
(Attach Additional Sheets if necessary)
Value
1,005.70
16,570.80
9,653.83
2,399.75
4,782.74
105.00
Total
34,527.82
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
RW-4
Continuation of Inventory
NETTIE V. KEMRER
21 02 0075
Page 1
Description of Inventory
~~..
~_,