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Home My WebLink About02-0087 Intestacy PETITION FOR GRANT OF LETTERS OF ADMINISTRATION Intestacy Estate of BETTY A. BOWEN, Deceased No. To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania Social Security No. 264-29-4051 The petition of the undersigned respectfully represents that: Your petitioner, who is 18 years of age or older, applies for Letters of Administration on the estate of the above decedent. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last fami;y or principal residence at 2803 Sunset Court, Grantham, Pennsylvania. ~r~,~ ~l/~_xz ;~'-~,~,¢~,,~'.,o ~)~ Decedent, then forty-seven (47) years of age, died January 6, 2002, at 2803 Sunset Court, Grantham, Pennsylvania, in Upper Allen Township, Cumberland County. Decedent at death owned property with estimated values as follows: All personal property $3,000.00 and up Value of real estate in Pennsylvania none After a proper search, Petitioner ha s ascertained that decedent left no will and was survived by the following spouse and heirs: Name Relationship Residence Charles A. Bowen spouse 1400 ,~l~l=E~ad, Chambersburg, PA John Ewing son 11267 Thornwood Rd., Shippensburg, PA Matthew Varner son %John Varner, 615 E. Orange St., Shippensburg, PA Justin Varner son %John Varner, 615 E. Orange St., Shippensburg, PA Christopher Varner son %John Vamer, 615 E. Orange St., Shippensburg, PA WHEREFORE, petitioner respectfully requests the grant of Letters of Administration in the appropriate form to the undersigned Signature Residence 1400 ~'""*'~""' ""~'"- Chambersburg, PA Charles A. Bowen ~.~ 21-02-~7 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 his knowledge and belief and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. sdbed before me this ~_,__~__~"~ay of ,_~-¢,v.o_~-u ,2002 For the Register No. ?l-02-R'~ ----~~ :33 Estate of BEVY A. BOWEN Deceased :::::~ GRANT OF LE~ERS OF ADMINISTRATION " AND NOW, ,~A~Y : p~ , 2002, in consideration of the petition ~ :~e re~se si~ ~reof, satisfacto~ proof having been presented before me, IT IS DECREED that Charles A. Bo~n is entitled to Le~ers of Administration, and in accord with such finding, Le~ers of Administration are hereby granted to Charles A. Bowen in the estate of Be~ A. Bowen, and bond is not required. ~ of Wills .... ' Fees: Letters of Administration: $ ?~.nn ATTORNEY: Short Certificates (15): ~.nn Courtney J. Graham (23685) ,-rrm P'm~. ~. nn 223 Lincoln Way East Total $ 'm.nn Chambersburg, PA 17201 Filed: ,-r~,~Tn~,'p¥" ~, ~n~ (717) ,264-1100 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 ~~~ [~-/~ Loc~ Registrar No. ~ ~ ~ 'Date HI0~.1,1.4~. 1/91 - COM~4ONWE~.T~ OF P~NSY~ · D~ OF H~LTH · V~AL RE~ ~.- CERTIFICATE OF D~TH ~ (~ner) ......... ,. Betty A Bowen ....... .-. '''-~'' [, Fe~le [, ~-29 = ~51 ' t Janua~ 6, 2002 Insurance ~ ~ ~ Grantham PA 17207 ~ C~mber land ~t~ ~t Frank, Leedy - - [~. 8o~a ' Barker Charles Bogen · 2803 Sunset Ct. Grantham PA 17207 ~ - . ~ · ' I~ ~ I~ '" I Smoke Inhalation ~~ ~ House Fire ~ mm 6:30 A.. I~. '"~~ ~2~T~ Michael L. Norris, Coroner ===~=== ................................................................................................. ~ ~ ~echanicsburg~ Pa. 17050 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: BETTY A. BOI~ll~l Date of Death: JIltUAR¥ 6, 2002 Will No. 2002-00087 Admin. No. 21-02-0087 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on HAY 3 · 2002 : Name Address I~ITltE~VARI~R 615 EAgT ORANGE STP. Eli;T, SHIPPli~ISBURG PA 17257 JUSTIN V~ 615 1L~T ORANGE STRF_~T, SHIPPKNSBURG PA 17257 CHRISTOPI:ffiR VARNER 905 GATE POST 1.ANE, APT~ 2A, FREDERICKHD 21701 JOHN IZRING 905 GATE POST I&NE, APT~2A, FRI~ERICK ND 21701 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: NAY 3 · 2002 Name __ll0l/~!~!~f~_, ge, amm, v. s0uxm~ Address 223 LLNCOLN InlAY EAST C~ GItA14RER.~BURG PA 17201 I Telephone (717) 264-1100 ~...~ . ;;2 Capacity: __ Personal Representative X Counsel for personal representative DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone September 20, 2002 ,,~!.~i .. ~: ,~.~ ''~ ': ':'~, L:; (717) 787-3930 FAX (717) 772-0412 Law Offices of Graham & Graham ~, ~ ~ 223 Lincoln Way East Chambersburg, Pa.17201 Re: Estate of Betty A. Bowen File Number 2102-0087 Dear Mr Graham: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before April 6,2003. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Since~,~y, Document Processing Unit Inheritance Tax Division Law Offices GRAH~ &GRAHAM 223 Lincoln Way East Chambersburg, Pennsylvania 17201 Courtney J. Graham · cgraham@grahamlawoffice.com (717) 264-1100 Fax (717) 264-1880 December 9, 2002 Register of Wills Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle, PA 17013-3387 Re: Estate of Betty A. Bowen, deceased File Number 21-02-00087 Dear Sir or Madam: I have enclosed two originals of the Pennsylvania Inheritance Tax Return for the above-named decedent, together with a check made payable to "Cumberland County Register of Wills" in the amount of $35.00. At the time letters were granted on January 25, 2002, the Administrator of the decedent's estate paid $75.00 to the Register of Wills. The enclosed check is intended to cover the unpaid balance of the following applicable fees: $45.00 - short certificates issued 5.00- JCP fee applicable on 1/25/02 50.00 - applicable letters and probate fee 10.00 - fee for filing inheritance tax return $110.00 - total fee (75.00) - paid 1/25/02 35.00 - remaining balance owed Please notify us if you need additional information or if our calculation of the applicable fees is incorrect Thank you for your assistance with this matter. Very truly yours, GRAHAM AND GRAHAM By Courtney J. Graham 3 enclosures CO.~O.W~.OF,E.,~.VA.~ INHERITANCE TAX RETURN FILENUMBER 0E,AR~,,OFR~V~0~,.28~,RESIDENT DECEDENT 21 02 00087 HARRISSURG. PA 17128-0601 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Bowen, Betty A. 264-29-4051 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE 01/06/2002 11/12/1954 REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Bowen, Charles A. [] 1. original Return [] 2. Supplemental Return [] 3. Remainder Return (dateof dean priorto 12-13-82) [] 4. Limited Estate [] 4a. Future Interest Compromise (dateof death after 12-12-82) [] 5. Federal Estate Tax Retum Required [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) -- [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) ~IAME COMPLETE MAll-lNG ADDRESS Courtney J. Graham FIRM NAME (If applicable) Graham & Graham 223 LWE TELEPHONE NUMBER Chambersburg, PA 17201 717/264-1100 1. Real Estate (Schedule A) (1) None c'~::: <>*F~C~ US~ C~LV 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 Pmperh/ (5) 15,913.94 ' :' (Schedule E) 6. Jointly Owned Property (Schedule F) (6) None [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 10,006.12 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 25,920.06 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 1,833.90 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) (10) 2 6,940.5 0 11. Total Deductions (total Lines 9 & 10) (11 ) 3 8,774.40 12. Net Value of Estate (Line 8 minus Line 11) (12) insolvent 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (13) (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .0 0 (15) or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate x 045 (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line14 taxable at collateral rate x .15 (18) 19. Tax Due (19) Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: [ STR~i ADDRESS 2803 Sunset Court ICITY Grantham IsT^TE PA ZIP 17207 Tax Payments and Credits: 1. Tax Due (Page I Line 19) (1) 2. Credits/Payments A. Spousal Poverly Credit B. Pdor Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Intemsf/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) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (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 dght 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 benefidary designation? ................................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the bast of my knowledge and balief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which pret3arer has any k~owiedge. SIGNA F PER N RESP SlBLE FILING RETURN ADDRESS DATE Carlisle, PA 17013 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE Chambersburg, PA 17201 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) (~]. 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) (lO]. 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 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 E CASH, BANK DEPOSITS, & MISC. oo~o.w~,~ oF,~..sY,vAN~ PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bowen, Betty A. 21 - 02 - 00087 Include the pr.oceeds of litigati.o.n and the date the proceeds were received by the estate. All property jointly-owned with the right oT survivorsnip must be oisclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 PNC Bank Checking Account No. 50-0350-0118, DOD Value : 1,314.80 2 Accrued Net Wages - Kemper National Services, Inc. - direct deposit 1/11/02 to decedent's PNC Bank 1,083.68 account 3 Death Benefit - Net Pay for 40 Hours - Kemper National Services, Inc. - received 2/7/02 by estate 860.37 4 Prepaid Rent and Security Deposit - held at DOD by Ronald H. and Laura A. Gabriel 2,290.00 5 Retail Credit Accrued - Old Navy - DOD value credited 1/8/02 to decedent's PNC Bank checking account 8.75 : 6 Refund of Premium Paid - AAA Term Life Insurance - received 3/26/02 by estate 8.34 7 2001 Subaru Impreza L Sedan - proceeds of public sale after repossession by creditor - applied 5/22/02 to 10,300.00 decedent's outstanding debt on vehicle 8 Refund of Premium Paid - Stonebridge Life Insurance Company - received 9/17/02 by estate 48.00 TOTAL (Also enter on Line 5, Recapitulation) ! 5,9 ! 3.9 4 SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN M~SC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Bowen, Betty A. 21 - 02 - 00087 This schedule must be ~v,,,oleted and filed ,, u,~ ~,,~w~r ~o ~,,y u, qu~,ons ~ mrou.c n 4 on page z is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF NUMBER I~ude the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET DEGD'S EXCLUSIOIx TAXABLE VALUE Attach a copy of the deed for real estate. INTEREST (IF APPLICABLE) ~ I Highmark Blue Cross/Blue Shield 401(k) Investment Plan - 6,619.42 100% 6,619.42 transferred to spouse 2 Kemper Insurance Companies Savings & Profit Sharing 3,386.70 100% 3,386.70 Plan - transferred to spouse TOTAl. (Also enter on line 7, Recapitulation) 10,006.12 SCHEDULE H FUNERAL EXPENSES & 'COMMONWEALTH OF PENNSYLVANIA ,..E.,TA.C~T*×.ES,O~.. O~O~NT"mR" ADMINISTRATIVE COSTS ESTATE OF Bowen, Betty A. FILE NUMBER 21 - 02 - 00087 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Robert G. Sellers Funeral Home, Inc. 2,675.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 2,500.00 Charles A. Bowen Social Secudty Number(s) / EiN Number of Personal Representative(s): 205-44-2200 Street Address 391 Trayer Lane City Carlisle State PA Zip 17013 Year(s) Commission paid 2. Attorney's Fees Graham & Graham -- Courtney J. Graham 2,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Char]es A. Bowen Street Address 391 Trayer Lane City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Spouse 4. Probate Fees Cumberland County Register of Wills 110.00 5. Accountant's Fees 6. Tax Return Preparer~s Fees H & R Block - 2001 Income Tax Return Preparation 80.00 7. Other Administrative Costs 1 The News-Chronicle Co. - publication of estate notice and proof of publication 83.90 2 Cumberland Law Journal - publication of estate notice and proof of publication 75.00 3 PNC Bank - checking account service charges and statement reconstruction fee 60.00 Total of Continuation Schedule(s) 250.00 TOTAL (Also enter on line 9, Recapitulation) 11,833.90 ,~ Schedule H Funeral Expenses & COMMONWEALTH OF PENNSYLVANIAINHERITANCETAX RETURN Administrative Costs continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Bowen, Betty A. 2 -02-00087 4 Fire Insurance Deductible - subtracted by Ronald and Laura Gabriel from pre-paid rent 250.00 Page 2 of Schedule H Betty A. Bowen Schedule H - Addendum Item B-3 Claimant's current address necessarily differs from address for decedent. The fire that caused decedent's death from smoke inhalation destroyed the residence that decedent and claimant shared until the time of decedent's death. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE 0~M~-~.oF.EN.sY, v*.~ LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Bowen, Bert7 A. 21 - 02 - 00087 Include Unreimbumed medical expenses, ITEM DESCRIPTION AMOUNT NUMBER 1 Checks written by decedent but uncleared at death · 1,103.57 2 U.S. Treasury - 2001 Federal Income Tax, paid 4/15/02 by estate 1,667.00 3 Pa. Department of Revenue - 2001 Pa. Income Tax, paid 4/15/02 by estate 18.00 4 Chambersburg Area Wage Tax Board - 2001 Local Income Tax, paid 4/15/02 by estate 510.50 5 BonTon - Acct. No. 34755180, paid 11/13/02 by estate 269.49 6 Carl Bronitsky, M.D. FACOG - Acct. No. 1588, paid 8/28/02 by estate 61.60 7 Chadwicks - Acct. No. CW2270-1, paid 8/28/02 by estate 257.94 8 Comcast Cable - Acct. No. 545878-03, paid 9/9/02 by estate 277.33 9 Heritage Medical Group Lab - Acct. No. HMGL #78874, paid 8/28/02 by estate 134.62 10 Holy Spirit Hospital - Acct. No. 16978314, paid 8/28/02 by estate 370.79 11 PPL Electric Utilities - Acct. No. 9631074022, paid 8/30/02 by estate 176.36 12 Sears - Acct. No. 3635188794000, paid 12/2/02 by estate 2,538.65 13 Subaru American Credit - Acct. No. 48043000-000025839635, paid through proceeds of sale after 15,288.53 repossession (see attached) and by check from estate on 10/23/02 14 United Water Pennsylvania - Acct. No. 266731, paid 10/23/02 by estate 90.08 15 USAA Federal Savings Bank - Acct. No. 5416-3090-0200-7140, paid 8/28/02 by estate 1,354.84 16 Verizon - Acct. No. 717-691-7349/798, paid 10/23/02 by estate 164.99 17 Victoria Secret - Acct. No. VS 10283-1, paid 8/28/02 by estate 107.51 18 Loan against Kemper Savings & Profit Sharing Plan - date of death balance of loan, subtracted from 1,656.12 decedent's DOD balance in account 19 Rent Payable to Ronald and Laura Gabriel - January 1-6, 2002 - deducted by Ronald and Laura Gabriel 192.58 from pre-paid rent 20 Balance on Loan from Laura A. Gabriel - deducted by Ronald and Laura Gabriel from pre-paid rent 700.00 TOTAL (Also enter on Line 10, Recapitulation) 26,940.50 '~ SCHEDULE J COMMONWE~_T. OF .ENNSYLV^.,^ BENEFICIARIES ,N.ER,T^NCE**X R~rUR. RESIDENT DECEDENT ESTATE OF FILE NUMBER Bowen, Betty A. 21 - 02 - 00087 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE Do Not List ~. TAXABLE DISTRIBUTIONS (include outdght spousal distributions) 1 Charles A. Bowen Husband 50 % 2 Matthew Varner Son 12.5% 615 East Orange Street Shippensburg, PA 17257 3 Justin Varner Son 12.5% 615 East Orange Street Shippensburg, PA 17257 4 Christopher Vamer Son 12.5% 905 Gate Post Lane, Apt. #2A Frederick, MD 21701 : 5 John Ewing Son 12.5% 905 Gate Post Lane, Apt. #2A Frederick, MD 21701 Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover sheet ]]o !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 Subaru Amedcan Credit 9009 CAROTHERS PARKWAY FRANKLIN TN 37067 800 3455413 DATE: 2002-05-22 BE'I-FY A. BOWEN APT A 1400 SCOTLAND AVE CHAMBERSBURG PA 17201-0000 STATEMENT OF SALE Account Number: 025839635 The following property has been sold. Year Make Model Vehicle Identification Number: 2001 SUBAR IMPSDN JF1GC43571H500282 Gross balance owing on your contract (1) $ 17,004.97 Deduct: Finance Charge Rebate (2) $ 0.00 Balance owing pdor to sale (3) $ 17,004.97 Deduct: gross proceeds of the sale (4) $ 10,300.00 Balance less gross proceeds of the sale (3 - 4) (5) $ 6,704.97 Add: Expenses of retaking and stodng, and (6) $ 421.50 any attorneys' fees allowed by law, and expenses of reconditioning and selling. (7) $ 0.00 Deduct: Insurance Premium Rebate Other: (8) $ 0.00 (9) $ 7126.47 Deficiency** Surplus* (10) $ N/A The Surplus/Deficiency will change based on monies received by us (credits) or additional allowed expenses & interest added to your account (debits). Surplus* or Deficiency** * If the sale resulted in a surplus, a refund for the difference will be mailed to you. ** If the sale resulted in a deficiency, you should immediately remit the amount shown on line 9 to the address for payments shown below. For additional information call or write: Mail deficiency payment to: Subaru Amedcan Credit Subaru Amedcan Credit P.O. BOX 6508 P.O. BOX 55000 MESA ARIZONA 85216-6508 DEPT. 194501 (877) 492-2865 DETROIT MI 48255-1945 FFNA11990 06/01 Pm~,~us editions may NOTbe used. ?~0! ],I00~I '~IVflbS ~SflOH'~a~lO0 STI~ AO ~i~.SIO~I ~I-~O§~EO00 EIO£I 0000 'BO 330 ~d'~B~SSB38N~H3 ~ OI~d B~DISOd 'S'~ / ~-~- / COHHONWEALTH OF PENNSYLVANZA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE INHERZTANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOgANCE OF DEDUCT/ONS AND ASSESSNENT OF TAX REV-I~qTEXAFP(01-OS) DATE 01-28-2005 ESTATE OF BOWEN BETTY A DATE OF DEATH 01-06-Z002 FZLE NUHBER 21 02-0087 ~, '..~ COUNTY CUNBERLAND COURTNEY J GRAHAH ~" :~* ! ACN 101 GRAHAH & GRAHAH Amoun~ Remi~ed 223 LWE CHAHBERSBUR$ PA 17201 HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGZSTER OF WZLLS CUHBERLAND CO COURT HOUSE CARLZSLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF BOWEN BETTY AFZLE NO. 21 02-0087 ACN 101 DATE 01-28-2003 TAX RETURN gAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN 1. Rem1 Es~a~e (Schedule A) (1) O0 NOTE: To Ansure proper 2. S~ocks end Bonds (Schedule B) (2) O0 credA~ *o your account, $. Closely Held S~ock/Par~nershAp Zn~eres~ (Schedule C) (3) O0 submi~ the upper portion ~. Nor~gages/No~as ReceAvable (Schedule D) (~) O0 of ~hAs form ~A~h your E. Cash/Bank Deposi~s/HAsc. Personal Proper~y (Schedule E) (E) 15~913.9~ ~ax payment. 6. JoAn~ly Owned Proper~y (Schedule F) (6) O0 7. Transfers (Schedule G) (7) 10;006.12 8. To~al Assa*s (8) 25,920.06 APPROVED DEDUCTIONS AND EXENPTZONS: 11,833.90 9. Funeral Expenses/Adm. Cos~s/HAsc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gage LAabAIA*Aes/LAens (Schedule Z) (10) 26,9~0.50 11. To~al Dadu¢~Aons {11) ~8.77~.~ 12. Ne~ Value of Tax Re*urn (12) 12,85~.3~- 1S. ChmrA~mble/Governmen~al Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 1~. Ne* Value of Es~a~e Sub~ec~ *o Tax (1~) 12,85~.3q- NOTE: Z~ an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~i11. reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun~ of LAne 1~ mt Spousal ra~e (15) .00 X O0 = .00 16. Amoun~ of LAne 1~ ~axmble a~ LAneal/Cless A ra~e (16) .00 X 0~5 = .00 17. Amoun* of LAne 1~ a~ SAblAng re~e (17). .00 X 12 = .00 18. Amoun~ of LAne 1~ ~axable a~ Collateral/Class B ra~e (18). .00 X 15 = .00 19. Princi>al Tax Due (19)= .00 TAX CREDZTS: PAYHENT RECEIPT DZSCOUNT (+) ANOUNT PAID DATE NUNBER ZNTEREST/PEN PAID (-) TOTAL TAX CRED]:T .00 BALANCE OF TAX DUEI .00 ]:NTEREST AND PEN. . O0 . TOTAL DUE . O0 IF PAZD AFTER DATE ZNDTCATED, SEE REVERSE ( TF TOTAL DUE TS LESS THAN $1, ~ PAYHENT TS REQUZRED. FOR CALCULAT/ON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDTT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF TN/S FORH FOR TNSTRUCT/ONS.) RESERVATION: Estates of decedents dying on or before December II, 19BI -- if any future interest in the estate is transferred in possession ar enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonaea[th hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawfu! Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfil! the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (TI P.S. Section PAYHENT: Detach the top portion of this Notice and submit with your payment to the Register of NilEs printed on the reverse side. --Hake check or money order payable to: RBGISTER OF #[LES, AGENT REFUND (CR): A refund of a tax credit, which wes not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-E5[5). Applications are available at the Office of the Register of Nills, any of the Z5 Revenue District Offices, or by ca[Zing the special [4-hour answering service for forms ordering: [-800-56Z-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-800-~47-50Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disaZlawance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, Harrisburg, PA [7liB-lO[l, OR --election to have the matter determined at audit of the account of the persona[ representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATZVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Oepartment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA [71Z8-060[ Phone (7[7) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return far a Resident Decedent" (REV-[SOl) far an explanation of administratively correctable errors. DISCOUNT: [f any tax duo is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The [SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat paid before January lB, [996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal 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 (l) day from the date of death, to the date of payment. Taxes which became delinquent before January [, [9BZ bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .000[64. All taxes which became delinquent on and after January [, [gBz wi1! bear interest at a rate which wi1! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for [982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .O005~& 1957 9Z .000247 1999 7Z .000192 1985 16Z °000456 1988-1991 11Z .000301 ZOO0 &Z .000Z19 19B~ llZ .000501 1992 9Z .000Z47 ZOO1 9~ .O00Z~7 1985 132 .000556 1995-X99~ 7Z .O00lgZ ZOO[ 62 .000164 1986 lO[ .O00ZT~ 1995-1998 9Z .000247 ZOO3 5Z .000137 --[ntarest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent 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. STATUS REPORT BY PERSONAL REPRESENTATIVE UNDER PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULE 6.12 Name of Decedent: Betty A. Bowen Date of Death: January 6, 2002 Will No. Admin. No. 21-02-00087 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the 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 representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest: Yes 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 m attached to this report. :~:< :. ~ GRAHAM & GRAHAM ~ te'a []glay ~,~003 by :.3 ~ Cin~ Lou Franke ~89047 Counsel for Personal Represen~tive 223 Lincoln Way East Chmbersburg, PA 17201 (717) 264-1100 RELEASE AND DISCHARGE OF ADMINISTRATOR KNOW ALL MEN BY THESE PRESENTS, that the undersigned has this day received of the Administrator of the Estate of Betty A. Bowen, late of Chambersburg Borough, Franklin County, Pennsylvania, a distribution of $292.08 by check, which constitutes a full and completed distribution of the amount to which I am entitled under the decedent's estate. ! further acknowledge that ! have received a complete and satisfactory statement of account of the administration of the estate, understanding that such account is in lieu of a more formal account which might be filed with the Court together with a schedule of proposed distribution which would be advertised and confirmed by decree of court. I approve the statement of account and waive the requirements of filing, advertising and confirmation. IN consideration of which payment, I do hereby forever release and discharge said Administrator of and from any and all claims by me for further accounts, payments of distribution concerning the estate or arising out of the administration thereof. If by reason of unforeseen events, a later claim is made against said estate which would be payable from estate funds but for this payment to me, I agree to refund to the Administrator my pro rata share of such claim. IN WIJJi~S WHEREOF, I have hereunto set my hand and seal this fi_.. ~ day of ~///'/~,~ ,2003. ,../~"-..~- t/ ~' Matth[w Varner~y' // 615 East Orange Street Shippensburg, PA 17257 RELEASE AND DISCHARGE OF ADMINISTRATOR KNOW ALL MEN BY THESE PRESENTS, that the undersigned has this day received of the Administrator Of the Estate of Betty A. Bowen, late of Chambersburg Borough, Franklin County, Pennsylvania, a distribution of $292.08 by check, which constitutes a full and completed distribution of the amount to which I am entitled under the decedent's estate. I further acknowledge that ! have received a complete and satisfactory statement of account of the administration of the estate, understanding that such account is in lieu of a more formal account which might be filed with the Court together with a schedule of proposed distribution which would be advertised and confirmed by decree of court. I approve the statement of account and waive the requirements of filing, advertising and confh~mation. IN consideration of which payment, I do hereby forever release and discharge said Administrator of and from any and all claims by me for further accounts, payments of distribution concerning the estate or arising out of the administration thereof. If by reason of unforeseen events, a later claim is made against said estate which would be payable from estate funds but for this payment to me, I agree to refund to the Administrator my pro rata share of such claim. IN WITNESS WHEREOF, ! have hereunto set my hand and seal this ~ 7 y'g day of .~0 ~' · ~ ,2003. Witness: "'~% ..... / Justin Vamer 615 East Orange Street Shippensburg, PA 17257 RELEASE AND DISCHARGE OF ADMINISTRATOR KNOW ALL MEN BY THESE PRESENTS, that the undersigned has this day received of the Administrator of the Estate of Betty A. Bowen, late of Chambersburg Borough, Franklin County, Pennsylvania, a distribution of $292.08 by check, which constitutes a full and completed distribution of the amount to which I am entitled under the decedent's estate. I further acknowledge that I have received a complete and satisfactory statement of account of the administration of the estate, understanding that such account is in lieu of a more formal account which might be filed with the Court together with a schedule of proposed distribution which would be advertised and confirmed by decree of court. I approve the statement of account and waive the requirements of filing, advertising and confirmation. IN consideration of which payment, I do hereby forever release and discharge said Administrator of and from any and all claims by me for further accounts, payments of distribution concerning the estate or arising out of the administration thereof. If by reason of unforeseen events, a later claim is made against said estate which would be payable from estate funds but for this payment to me, I agree to refund to the Administrator my pro rata share of such claim. IN WJ~TNESS WHEREOF, I have hereunto set my hand and seal this day of /~JT~/~ ! 7 ,2003. / Witness: .- , ...:, RELEASE AND DISCHARGE OF ADMINISTRATOR KNOW ALL MEN BY THESE PRESENTS, that the undersigned has this day received of the Administrator of the Estate of Betty A. Bowen, late of Chambersburg Borough, Franklin County, Pennsylvania, a diStribution of $292.08 by check, which constitutes a full and completed c~.istribution of the arnount.to which I am entitled under the decedent's estate. I further acknowledge that I have received a complete and satisfactory statement of account of the administration of the estate, understanding that such account is in lieu of a more formal account which might be filed with the Court together with a schedule of proposed distribution which would be advertised and confirmed by decree of court. ! approve the statement of account and waive the requirements of filing, advertising and confirmation. IN consideration of which payment, I do hereby forever release and discharge said Administrator of and from any and all claims by me for further accounts, payments of distribution concerning the estate or arising out of the administration thereof. If by reason of unforeseen events, a later claim is made against said estate which would be payable from estate funds but for this payment to me, I agree to reftmd to the Administrator my pro rata share of such claim. IN ~,~S ~fI-~REOF, I have hereunto set my hand and seal this day of .~ . . ,2003. Witness: Christopher Varner 905 Gate Post Lane, Apt. #2A Frederick, MD 21701