HomeMy WebLinkAbout04-0209 CERTIFICATION OF NOTICE UNDER RULE 5.6 a
Name of Decedent: Lee D. Rishel
Date of Death: February 8, 2004
Will No. 21-04-0209
Admin. No.
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
March 17, 2004:
Name
Address
Susan E. Richards
Warren W. Richards
45 Windcrest Drive
Phoenixville, PA 19460
45 Windcrest Drive
Phoenixville, PA 19460
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except:
None
Date: 3/17/04
J~es D B ga , Esquire
One Wes~ MO~treet
Shiremanstown, PA 17011
(717) 737-8761
Capacity: Personal Representative
X Counsel for Personal
Representative
L,T: 6V l~g 8V~
JAMES D. BOGAR
JENNIFER B. HIPP*
~Also admitted to New Jersey Bar
JAMES D. BOGAR
ATTORNEY AT LAW
ONE WEST MAIN STREET
SHIREMANSTOWN, PENNSYLVANIA 17011
e-mail mail@bogarlaw.com
May 4, 2004
TELEPHONE
{717) 737-8761
FACSIMILE
{717) 737-2086
Direct e-mail jbogar@bogarlaw.com
VIA HAND DELIVERY
Glenda Farmer Strasbaugh
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE:
Dear Ms. Strasbaugh:
The Estate of Lee D. Rish~l
No. 21-04-0209 -,3
Date of Death: FebrUary ~ 200.4
I represent the Estate of Lee D. Rishel. Enclosed is a
check made payable to the Register of Wills in the amount of
$30,523.50, same constituting a prepayment at discount on account
of Pennsylvania inheritance taxes in the above-captioned estate.
The prepayment is determined as follows: $714,000.00 multiplied
by 4.5% or $32,130.00, less discount in the amount of 5% or
$1,606.50, resulting in payment of $30,523.50. Please provide me
with the appropriate receipt in this matter.
Your time and consideration in this matter are greatly
appreciated.
JDB/blw
Enclosure
CC:
Susan E. Richards, Co-Executor
Warren W. Richards, Co-Executor
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003906
BOGAR JAMES D
1 W MAIN STREET
SHIREMANSTOWN, PA
17011
........ fold
ESTATE INFORMATION: SSN: 269-14-2477
FILE NUMBER: 2104-0209
DECEDENT NAME: RISHEL LEE D
DATE OF PAYMENT: 05/05/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 02/08/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $30,523.50
REMARKS. J BOGAR ESQ
TOTAL AMOUNT PAID.
$30,523.50
SEAL
CHECK# 1168229
INITIALS: VZ
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH Of PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIV~DUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD OO4O91
RICHARD SUSAN E
45 WINDCREST DRIVE
PHOENIXVILLE, PA 19460
........ fold
ESTATE INFORMATION: SSN: 269-14-2477
FILE NUMBER: 21 04-0209
DECEDENT NAME: RISHEL LEE D
DATE OF PAYMENT: 06/25/2004
POSTMARK DATE: 06/25/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 02/08/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $212.78
TOTAL AMOUNT PAID'
t~212.78
REMARKS' S E RICAHRDS
SEAL
INITIALS: VZ
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
, ." .
REV-I$00 EX, (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. Z80601
HARRISBURG. PA 171Z8-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT-
D
E
C
E
D
E
N
T
CAPB
pRL
plO
§AC
ES
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Rishel Lee D.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DO-YEAR)
02/08/2004 I 06/26/1912
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MI DOLE iNITIAL)
C
0
R
R
E
S
OFFICIAL USE ONLY
FILE NUMBER
21-04-0209
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
269-14-2477
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. OriginaIReturn ~ '~. Supplemental Return
4. Limited Estate 4a. Future Interest Compromise (date of death after 12-1Z-8Z)
6. Decedent Died Testate 7. Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
r--] 9. Litigation Proceeds Received [~ 10. Spousal Poverty Credit
= (date of death _,
3. Remainder Return prior to 1Z- 13-82)
5. Federal EstateTax Return Required
0 8. Total Number of Safe Deposit Boxes
r---] 11. Election to tax under Sec. 9113(A)
(date of death between 12-31-91 and 1-1-95) (Attach Sch O)
NAME COMPLETE MAILING ADDRESS
James D. Bo~ar Esquire
FIRM NAME(IfAppIIcable) One West Main Street
Shiremanstown, PA 17011
TELEPHONE NUMBER
717./737- 876~
R
E
C
A
P
I
T
U
L
A
T
I
O
N
C
O
M
T
I
0
1. Real Estate (Schedule A) (1)
P. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
['--] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13.
14.
Noh~ '
None
None
None
553,919.93
139,603.02
39,121.48
12,662.94
1,253.09
OFFICIAL USE ONLY
(8) 732,644.43
(11) 13,916.03
(12) 718,728.40
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13).
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
718,728.40
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2)
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
718,728.40
X .0 0 (15) 0.00
X .0 45 (16) 32,342.78
X .12 (17) 0.00
X .15 (18). 0.00
19. Tax Due (19) 32,342.78
CopyHght (c} 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
100 Mount Allen Drive
CITY STATE
Mechanicsbur~ PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit 0.00
B. Prior Payments 30,523.50
C. Discount 1,606.50
(1)
Total Credits ( A + B + C ) (2)
IZIP
17055
32,342.78
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. 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 (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
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; ...........
¢. 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? ................................ E~ [-~
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? ................................ ~ R
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
32,130.00
0.00
0.00
212.78
0.00
212.78
Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete. Declaration of preparer other than the personal representative is based on all Information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Susan g. Richards DATE
-~-~//-'~A~ "~ ~ // / 45 Wincrest Drive / /
<~/~--~ -- -f~-~£~;~'fii~';' [~k" ' i~;g 6 ......................
SIGN~OFPREP~R~OTHER~ANREPRESENTATIVE J~es D. Bogar Esquire DAlE
/ I,_ ~/~, One West Main Street
suwiving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)].
For dates of dea~ on or after Janua~ 1, 19~, the mx rate imposed on the net value of t~nsfem to or for the use of the su~ivi~g spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)~ ~e ~mte does not exempt a ~an~er to a su~iving spouse from tax, and the ~atutoU require~n~ for disclosure of asse~
and filing a mx return are ~11 applicable even ~ ~e su~iving spouse is ~e onN beneficiau.
For dates of dea~ on or after Ju~ 1, 2000:
The ~x rate imposed on the net value of transfem from a deceased child ~en~-one years of age or younger at death to or for the use of a natural
parent, an adoptive paren~ or a ~epparent of the child ~ 0% [72 P.S. 9116 (a) (1.2)].
~e ~x rate imposed on the net value of t~n~em 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. 9~6(aX1)~
~e tax rate imposed on ~e net value of tran~ers to or for ~e use of ~e decedent's siblings is 12% [72 P.S. 9116(a~1.3)]. A sibling is defined, under
Se~ion 9102, as an individual who has at lea~ one parent in com~n w~h ~e decedent, whether by blood or adoption.
CoovflGht {C~ Z000 form so.are ORN The L~kner Group. IRc. Form REV-15~ ~ (Rev. 6-00)
ADDITIONAL Personal Representatives
Estate of Lee D. Rishel SS# 269-14-2477 02/08/2004
Under penalties of perjury, the undersigned declare that they
have examined this return, including accompanying schedules and
statements, and to the best of their knowledge and belief, it is
true, correct and complete.
Signature ~~l~J~~
Warren W. Richards
45 Wincrest Drive
Name
Address Line 1
Address Line 2
City, State, Zip
Date
Phoenixville, PA 19460
REV- 1508 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Lee D. Rishel SS# 269-14-2477 02/08/2004 21-04-0209
Include the .proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1
2
3
4
Blue Cross/Blue Shield - Refund
PNC Bank, N.A. - Trust Account No. 27-27-001-3130428, date of
death balance $524,040.64, accrued interest $480.16
United States Treasury - 2003 Federal Personal Income Tax
Transamerica Insurance & Investment Group Contract No.
40927757, date of death value $24,265.17
Refund
TOTAL (Also enter on line 5, Recapitulation)
125.13
524,520.80
5,009.00
24,265.00
$ 553,919.93
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPS/stems, Inc. Form REV-1508 EX (Rev. 1-97)
of
FIfNDED REVOCABLE TRIdST AGREEMY-2~
THIS AGREEMENT OF TRUST, executed in duplicate this ~ ~'~'~day
and PNC BANK, National Association, (hereinafter called Trustee),
WITNESSETH .,
FIRST: Settlor grants, assigns and sets over to Trustee and its successors,
all the property described in Schedule "A', annexed hereto and said property, together with
all other property, real or personal, that may be added to the Trust (such property and
additions being hereinafter called principal), shall be held by Trustee, IN TRUST, upon the
following terms.
~ Trustee shall manage all property comprising the principal of this
Trust and shall collect the income therefrom and accretions thereto and shall pay the net
income and hold and distribute the principal of said Trust as follows:
(A) Trust~ shall pay the net income therefrom to Settlor for and during his
or her lifetime, subject to the provisions of Item FIFTH, in such periodic installments as
Trustee shall find convenient but at least as often as quarter-annually.
(13) Upon the death of Settlor, Trustee shall distribute the then remaining
principal and any accumulated or undistributed income to Settlor's executor or administrator
for distribution as a part of his or her estate.
THIRD:
The principal and income of' this Trust shall be free from
anticipation, assignment, pledge or obligation of Settlor and shall not be subject to any
execution or attachment or to voluntary alienation.
FOURTH; Trustee shall have the following powers in .addition to those
vested in it by law and by other provisions of this Trust, applicable to all property, whether
principal or income, exercisable without court approval, and effective until actual distribution
of all property:
(A) To retain any or all of the assets of this Trust, real or personal,
including stock of Trustee, or of its parent holding company, without regard to any principal
of diversification or risk.
03) To invest in all forms of property, including stock, common trust funds
and mortgage investment funds whether operated by Trustee, or its parent holding company,
without restriction to investments authorized for Pennsylvania Fiduciaries, as it deems proper,
without regard to any principal of diversification or risk.
(C) To sell at public or private sale, to exchange or to lease for any peried
of time, any real or personal property and to give options for sales, exchanges or leases, for
such prices and upon such terms or conditions as it deems proper.
(D) To allocate receipts and expenses to principal or income or partly to each
as Trustee from time to time thinks proper in its sole discretion.
(E) To hold property in the name of Settlor or in its name without
designation of any fiduciary capacity, or in the name of a nominee or unregistered.
FIFTH; Trustee may apply the net income of this Trust for the support
of Settlor should he or she by reason of age, illness or any other cause, in.the opinion of the
Trustee, be incapable of disbursing it; and Trustee is further authorized to expend or apply
from the principal of this Trust such sums as it, in its sole discretion, may, from time to time
think advisable for the support of Settlor to maintain him or her in the station of life to which
he or she is accustomed at the creation of this Trust, or during illness or emergency.
SIXTH; Subject to the approval of Trustee, anyone may add property, real
or personal, to the principal of this Trust by d~d, will or otherwise.
SEVENTH: Trustee shall receive compensation for the performance of its
functions hereunder in accordance with its standard schedule of f~ in effect from time to
time during the period over which its services are performed.
EIOHTH; Settlor reserves to himself or herself the right by an instrument
in writing intended to take effect during Settlor's lifetime signed by Settlor and delivered to
Trustee to revoke or amend this Agreement in whole or in part provided that the duties,
powers and liabilities of Trustee shall not be substantially changed without its written consent.
NINTH; The situs of this Trust for administration and accounting purposes
shall be in the County of Cumberland and Commonwealth of Pennsylvania, and ail questions
pertaining to the construction or validity of the provisions of this instrument shall be governed
3
by the laws of that Commonwealth.
IN WITNESS WHEREOF, Settler has hereunto set his hand in the day and year
first above written and Trustee has executed this instrument and caused its corporate seal to
ATTEST:
(SE^L) -'ex,.~.5'r o9--5: ~.~_~i!~"
PNC BANK, National Association
COMMONWEALTH OF PENNSYLVANIA )
)SS:
COUNTY OF CUMBERLAND )
On this the t..s'..=,", day of "'~""/ , /~q?, before me a Notary
Public, the undersigned officer, personally appeared .<'/e~ ~/]'~e//
known to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged that s/he executed the same for the
purpose therein contained.
IN WITNESS WHEREOF, I have hereto set my hand and notarial seal.
Notary PubLic
Notarial Seal
Stevonna A. Coleman. Notary Public
Hampden Twp.. C~Jmberland County
My Commi$$icn Expires June 12. 2000
Member, Pennsylvania Association of Notades
COMMONWEALTH OF PENNSYLVANIA )
)SS:
COUNTY OF CUMBERLAND )
On this the ,Z/c/ day of ~<<,.'"< '/
me a Notary Public, the undersigned officer, personally appeared
...~o'o.-~..~..,Z,'-', -=' , who acknowledged -l~mself to be the
before
corporation, and thatshe as such
., of PNC BANK, National Association, a
.~,,/,~o-.:=/,:,.-,/ ~..'<' -"~Sz~,~-;v/e.'~/' , being
authorized to do so, executed the foregoing instrument for the purpose therein contained by
signing the name of the corporation by l~self as
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
Notary Public
,',iotarial Seal
,',lo,~r~
Stev,~nna ,~. Gcleman. '- ' ~-
Hamcden Tw~.. Cum,~erland Ccunt'/
Commi~zien Expires June 12. 2006
Nii~g~,[. P~.fins')','q'~[ll~, A=s~clatlOl o{ Notanes
Schedule A
Lee D. Rishel T/A
Fidelity & Guaranty Life Insurance Co
Policy #D577733 balance as of 3/26/97
69,643.46
Zurich Kemper Life
Contract #FK4024675 balance as of 2/12/97
62,376.23
AARP
Acct ~05040096215 balance as of 2/28/97
46,231.30
Transamerica Life Insurance Co.
Policy #40927757 balance as of 11/17/96
17,079.15
TOTAL
$ 195,330.14
APR-13-200~ 15:0~ PHC SANK ?17 ~0 225~ ~.02Y02
PNCADv]SORS
PO Box 308
Camp Hill PA 17001-0308
(717) 730-2275
13, 2oo
3ames D. Bogar, Esquire
One West Main Street
Shiremanstown PA 17011
RE: Estate of Lee D. Rishe!
Dear Attorney Bogar:
Enclosed please find the Date of Death Valuation for Lee D. P,.ishel Trus~
Account 27-27-00 I-3130428.
Please feel free to contact me with any questions or concerns you may have.
Sinc~n-ely,
Debra A. Smith
Assistant Vice President
Trust Advisor
Enclosure
A meml~r of Ih,: PNC financial S~mices Group
42~,2 Carlisle ~ik¢ Camp Hill Pennsylvania 17011
TOTAL P.02
I',COOUHT t 27-2'J-001.-313042fl
~ORTrO£1OVALtlATIOH
I,l~Dl, flJl! BD AARp
011170604
02/0s
0.4100 0.41000
33,000 U~113~I) 8'T. ATEfl ~V~H RD ffER HII 02/06 100.0000 100.00000
: DY 010194-030104
4) 72.405.~900
Total.
~524o520.80
3KC1JRITY
393,944.4~.
24,690.(4
33,000~00
72°405.59
524.040.64
427.57
40.82
11.77
400.16
ThAi rel~ork uu pL'upmd usJ. Bg AI~I~LIB~i. AHI) Vet. 1.0.2 4so£tv~o, mn IVALU~,TIO9 ~ERVlClS, I~. produot..
t Tl 'as tEPaCa
, ~'SUR.&NCE & INTESTMENT GROUP
Administrative Office
Transamerica Occidental
Life Insurance Company
1 I00 Walnut St.. Ste. 2400
Kansas Ci .ry. Missouri 6a 106-2132
Mailing Address:
P.O. Box 0,19521
Kansas City. MO 64141-6521
April 16, 2004
JAMES D. BOGAR, ESQ.
ONE WEST MA~N STREET --
SHIREMANSTOWN PA 17011
Annuitant: LEE D. RISHEL
Contract No.: 40927757
Claim No.: 43607-CBM
Dear Mr. Bogar:
We are sorry to learn of the death of Mr. Rishel. Please extend our condolences.
The beneficiary of th.is Contract is Erma C. Rishel, wife of the Annuitant. Please have the beneficiary
complete and return the appropriate forms as indicated below:
· Claim Form
· Beneficial. Selection of Settlement Form
· CerrifiedDeathCerrificate
Along with the above requirements, please return the entire contract. If you would prefer to keep the
original, a photocopy of the entire contract is acceptable.
For your information, this is a non-qualified annuity contract issued on November 17, 1992. Due to the
unavailability of the files, I could not tell you if this was issued as a replacement to another annuity
contract of similar plan. However, our records show that $13,471.65 was deposited into this account.
The account value as of the date of death is 524,265.17.
The claim will receive our ~Skmher attention upon receipt of the requirements. Please call us if you have
any questions.
Sincerely,
A~uity Claims Examiner
Claims Department
816-855-5028
carlos.munar~tramamerica.com
REV-1509 EX + (1-97)
SCHEDULE F
COMMONWEALTHOF PENNSYLVANIA JOINTLY-OWNED PR OPER TY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Lee D. Rishel SS~/ 269-14-2477 02/08/2004
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
FILE NUMBER
21-04-0209
SURVIVINGJOINTTENANT(S) NAME ADDRESS RELATIONSHIPTO DECEDENT
A. Susan E. Richards 45 Wincrest Drive Daughter
Phoenixville, PA 19460
Co
JOINTLY-OWNED PROPERTY:
L~ l i ~R DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial In~ltutlon and ~nk
accost numar or similar Identl~lng number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT A~chdeed forJointly-heldr~l~tate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 A 01/13/03 ?NC Bank, N.A. Savings 20,682.43 50.00~ 10,341.22
Account No. 5002055681,
date of death balance
$20,680.04, accrued
interest $2.39
2 A 09/06/02 PNC Bank, N.A. - Checking 7,523.59 50.00% 3,761.80
~ccount No. 50760071923,
date of death balance
$7,522.75, accrued interest
$0.84
3 A 10/01/98 United States Savings Bonds 251,000.00 50.00% 125,500.00
- Series f~[ Bonds-See
Attached Listing
TOTAL(Alsoenteronline6, Recap~ulation) $ 139,603.02
(if more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSysteme, Inc. Form REV-1509 EX (Rev. 1-97)
PNCBANK
April 27, 200~
James D. Bogar
Attorney at Law
One West Main .Street
Shiremanstown PA 17011
Em of Lee D Rishel (Deceased)
SSN: 269-14-2477
DOD: 02-08-2004
Dear Mr Bog-ar:
~n re, pome to your request for Date of Death baia=ces for the customer noted above,
record~ show the followha~
Checldng Account
Accounr~07007192~
I~_ D
SUSAN KICI-IARDS
DOD Ireland: $7,522.75 + $0.84 ~craed integer
Established 09-06-2002
Savin~s Account
F.~abli~ 01-13-2003
Please note that this office only provides date of death balancea for depo~i~ accounts
(IR~, CDs, Checking md Sav~s account~). We do not process my financial
tra~actions or l~'ovide statement. If you need ~sistance with any ofthc~e irene, please
cd 1-888-PNC-BANE (1-888-762-2265) or ~top by your local PNC Bank ~ office.
Helen A Cozad
1-ti00-762-1775
F'/-PF$C-04-F
500 Fire Ave, 4a Fl CIF
Pi~bm'ih PA 15219-312S
TOTRL P. o~.
HI-I/H Intemet Services: Current Holdings Page 1 .of 2
~-,, HH/H
Account Number: 2 269 142 477 011
Bond Serial Number Entered: M 06 871 057 HH
Page 1 of 2
The information you see is only for the account on which the bond serial number entered appears. If
all your bonds are not listed on this account, they may appear on a separate account because they have
a different inscription. You must provide a bond serial number to view each separate account.
!Bond Serial Numberl[Issue
M 06 871 057 HH I1~0 98
Date[[Deferred Interest
11552.32
x oo 935 9~5 Im II~o 98 [5523.00
X 00 935 916 Hlt I1~0 98 115523.00
x oo 935 9~7 i~ I1~0 98 115523.00
x oo 935 9~8 ~ I1~0 98 115523.00 II
x oo 935 9~9 ~m I1~0 98 115523.00 II
X 00 935 920 HI-I [110 98 115523.00 II
:xoo~3, ~2~ m~ 11~09a 11,,23.00 11
x0093, ~22au 11~0~8 1I,,2~.00 11
X 00 935 923 I-IH I1~0 98
X 00 935 924 Htt 11~0 98
x oo 935 925 HI{ [Ix o 98
x oo 935 926 HH I1~o 98
X 00 935 927 1-13I 10 98
X 00 935 928 HI-I 10 98
X 00 935 929 HI-I 10 98
X 00 935 930
10 98
10 98
X 00 935 931 HH
X 00 935 932 FIH I1~0 98
x oo 935 933 HI-I II~o 9s
Beneficiary
115523.oo II
115523.oo Il '
115523.00 II
115523.00 II
II5523.00
II5523.20 II, I
I[5523'20 II
][5523.20 II I
115523.oo II
II5523.20 ii
}[5523.12
tI-t/H Intemet Services: Current Holdings Page 1 of 1
~,, HH/H
I r~terne!
Account Number: 2 269 142 477 011
Bond Serial Number Entered: M 06 871 057 HH
Page 2 of 2
The information you see is only for the account on which the bond serial number entered appears. If
all your bonds are not listed on this account, they may appear on a separate account because they have
a different inscription. You must provide a bond serial number to view each separate account.
Bond Serial Numberlllssue DatellDeferred Interestl[
X 00 935 934 HH Jll. O 98 Iiss23.20 II
X 00 935 935 I-IH
X 00 935 936 Iti-I
X 00 935 937 HH
X 00 935 938 HH
X 00 935 939 HH
11~0~8 115523.20 II
I1~0 ~8 115523.20 II
11~0~8 115523.00 II
II!0 ~8 11~23.00 11
11~098 IJ5523.00 11
Beneficiary
Updated Septentber 17, 200l
~. Internet.. Services: Interest Payments Page 1 of 1
~ HH/H
r,rerr~e.t
Account Number: 2 269 142 477 011
Bond Serial Number Entered: M 06 871 057 HH
The information you see is only for the account on which the bond serial number entered appears. If
you have bonds with a different inscription, the interest payments may appear on a separate account.
You must provide a bond serial number to view each separate account.
IPayment Date[lPayment AmountllTax Withheld
0404 115020.00 l .00
~003 15020.00 Il .oo
0403 I15020.00 II .00
]002 I15020.00 I .00
O4 02I15020.00 II .00
1001 115020.00 II .00
'0401I15o2o.oo .oo
Updated September 17, 2001
REV-~5~0 EX.(~-97) SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS &
INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Lee D. Rishel SS# 269-14-2477 02/08/2004 21-04-0209
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is ),es.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Fidelity and Guaranty Life 39,121.48 39,121.48
Insurance Company - Policy
No. 1671191, date of death
value $39,121.48
TOTAL (Also enter on line 7, Recapitulation) $ 39,121.48
more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, inc. Form REV-1510 EX (Rev. 1-97)
FIDELITY AND GUARANTY LIFE INSURANCE COMPANY
201 Brookfield Pkwy. Ste. 301
Greenville, SC 29607
1~800,638.2255
April27,2004
James D. Bogar
One West Main Street
Shiremanstown PA 17011
Re: Policy No: I671191
Annuitant: Lee D: Rishel
Beneficiary: Susan E. Richards
Dear Mr. Bogar:
On behalf of Fidelity and Guaranty Life Insurance Company please extend our
belated condolences to the family of Mr. Rishel on their loss.
The commuted value of the policy on the date of Mr. Rishel's death, February 8,
2004 was $39,121.48.
Mr. Rishel purchased a deferred annuity with our Company on March 26, 1990
with a single premium of $40,751.91. This was policy D577733. The policy was
active until April 1999, when Mr. Rishel took the proceeds of the policy and
annuitized the funds by purchasing the current policy, I671191. The initial
premium was $76,968.47.
According to the terms of policy I671191, he would receive a monthly payment
of $792.80 guaranteed for 10 years. If he died before the end of the guaranteed
period the beneficiary has the option to continue receiving the guaranteed
payments as scheduled or the commuted value.
Our records reflect there are 60 guaranteed payments remaining. The
commuted value as of April 29, 2004 is $39,719.11.
The commuted value is the present value of the future payments and is less
than the single premium. The Interest rate used to calculate the commuted
value is 1% higher than that used in determining the single premium. The
difference in the Interest rates is a charge for the risks and expenses associated
w~th the asset liquidation required for a lump-sum payment, and a recoupment
oI expenses, Ior example, commissions and overhead, which must be paid from
the single premium. The commuted value will be calculated as of the date such
payment will be made.
Please have the named beneficiary complete the enclosed form and return it
along with a certified death certificate.
If you have any questions or concerns, do not hesitate to contact this office.
Sincerely.
Kimber/ly L. Preshia
Clain~ Examiner
REV- 1511 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~STATE OF
Lee D. Rishel SS~/ 269-14-2477
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
02/08/2004
FILENUMBER
21-04-0209
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
2
3
4
1
2
3
4
DESCRIPTION
FUNERAL EXPENSES:
Orchard Hills - Grave Site Flowers
Pastor Bogard, Pastor Jones, Organist-Gratuities
Pastor Pieffer - Eulogy-Gratuity
Stephenson's Flowers Funeral Flowers
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Zip
Year(s) Commission Paid:
Attorney's Fees James D. Bogar Esquire
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
Probate Fees
Register of Wills
Accountant's Fees Wildeman and Obrock
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - Legal Advertisement
Patriot News Co. - Legal Advertisement
Register of Wills - Short Certificates (3)
RESERVES: Costs to conclude administration of Estate including
filing fee for PA Inheritance Tax Return, Inventory and First &
Final Account; preparation of Personal and Fiduciary Income Tax
Returns
United Parcel Service - Next Day Air-Warren and Susan Richards
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
(if more space is needed, insert additional sheets of the same size)
AMOUNT
26.00
200.00
100.00
145.21
9,250.00
380.00
295.00
75.00
103.15
9.00
2,000.00
18.46
61.12
12,662.94
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
Estate of: Lee D. Rishel
Soc Sec #: 269-14-2477
Date of Death: 02/08/2004
Item Description
Continuation of Schedule H-B7
(Other Administrative Costs)
Amount
United Parcel Service.- Next Day Air-Warren and Susan Richards
Verizon - Final Bill
19.94
41.18
61.12
REV-151Z EX · (1-97)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Lee D. Rishel SS~ 269-14-2477 02/08/2004
FILE NUMBER
21-04-0209
Include unreimbursed medical expenses.
ITEM
NUMBER
2
DESCRIPTION
Alert Pharmacy - Final Bill
Messiah Village Final Bill
TOTAL (Also enter on line 10, Recapitul~_t_in_n) '
(If more space is needed, insert additional sheets of the same size)
AMOUNT
121.65
1,131.44
$ 1,253.09
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1512 EX (Rev.
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Lee D Rishel SS~ 269-14-2477
NUMBER
II.
SCHEDULE J
BENEFICIARIES
02/08/2004
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spou~l distributions, and
t~n~em under Sec. 9116~(1.Z)]
Susan E. Richards
45 Wincrest Drive
Phoenixville, PA 19460
FILE NUMBER
21-04-0209
' RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
AMOUNT OR SHARE
OF ESTATE
Rest, residue
and remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 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
$ 0.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
LAST WILL AND TESTAMENT
OF
LEE D. RISHEL
I, LEE D. RISHEL, of Upper Allen Township,
Cumberland County, Pennsylvania, make, publish and
declare this as and for my Last Will and Testament, hereby
revoking all other Wills and Codicils heretofore made by me.
FIRST: I devise and bequeath ail the rest, residue
and remainder of my estate of whatever nature and
wherever situate, including any property over which I hold
power of appointment and together with any insurance
policies thereon, unto my daughter, SUSAN E. RICHARDS.
SECOND: Should my daughter, SUSAN E.
RICHARDS, predecease me, I devise and bequeath ail the
rest, residue and remainder of my estate of whatever nature
and wherever situate, including any property over which I
hold power of appointment and together with any insurance
policies thereon, as follows:
(A) _Twenty-five (25%) percent thereof to my son-
in-law, WARREN W. RICHARDS, of 45 Wincrest Drive,
Phoenixville, Pennsylvania, provided, however, that should
he predecease me, then I give and bequeath his share as
follows:
(i) One-half (~,~) thereof to the ST. PAUL'S
LUTHERAN CHURCH, of 524 Bridge Street, New Cumber-
land, Pennsylvania, to be used for general church purposes.
In addition thereto, it is directed that a suitable memorial in
my name and my beloved wife's name be erected and
maintained.
(ii) One-half (~,4) thereof to the SUSQUEHANNA
UNIVERSITY, of Selinsgrove, Pennsylvania, to be used for
general educational purposes. In addition thereto, it is
directed that a suitable memorial be erected in my name in
memory of the Class of 1934.
(B) Thirty-five (35%) percent thereof to BARBARA
LANTZ and PATRICK LANTZ, husband and wife, or the
survivor as between the two of them, of 361 Bethel Church
Road, New Cumberland, Pennsylvania, provided, however,
2
that should they both predecease me, then I give and
bequeath their share as follows:
(i) One-half (½) thereof to the ST. PETER'S
LUTHERAN CHURCH, of 130 Nitnay Drive, Mechanicsburg,
Pennsylvania, to be used for general church purposes. In
addition thereto, it is directed that a suitable memorial in my
name and my beloved wife's name be erected and
maintained.
(ii) One-half (½) thereof to the SUSQUEHANNA
UNIVERSITY, of Selinsgrove, Pennsylvania, to be used for
general educational purposes. In addition thereto, it is
directed that a suitable memorial be erected in my name in
memory of the Class of 1934.
(C) Twelve and one-half (12 ½%) percent thereof
to the ST. PAUL'S LUTHERAN CHURCH, of 524 Bridge Street,
New Cumberland, Pennsylvania, to be used for general
church purposes. In addition thereto, it is directed that a
suitable memorial in my name and my beloved wife's name
be erected and maintained.
(D) Twelve and one-half (12 'A%) percent thereof
to the ST. PETER'S LUTHERAN CHURCH, of 130. Nitnay
Drive, Mechanicsburg, Pennsylvania, to be used for general
church purposes. In addition thereto, it is directed that a
suitable memorial in my name and my beloved wife's name
be erected and maintained.
(E) Fifteen (15%) percent thereof to
MESSIAH VILLAGE, of 100 Mt. Allen Drive, Mechanicsburg,
Pennsylvania, to be used for the Endowment Fund.
THIRD: In addition to all powers granted to them
by law and by other provisions of this Will, I give the
fiduciaries acting hereunder the following powers,
applicable to all property, exercisable without court approval
and effective until actual distribution of all property:
(A) To sell at public or private sale, or to lease, for
any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and
upon such terms (including credit, with or without security)
or conditions as are deemed proper. This includes the
4
power to give legally sufficient instruments for transfer of the
property and to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into-agreements concerning the partition,
subdivision, improvement, zoning or management of real
estate and to impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and
to abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds,
without restriction to investments authorized for
Pennsylvania fiduciaries, as are deemed proper, without
regard to any principle of diversification, risk or productivity.
(E) To exercise any option, fight or privilege
granted in insurance policies or in other investments.
(F) To exercise any election or privilege given by
the Federal and other tax laws, including, but not necessarily
being limited to, personal income, gift and estate or
inheritance tax laws.
(G) To make distributions to my herein named
beneficiaries in cash or in kind or partly in each..
(H) To borrow money from themselves or others in
order to pay debts, taxes, or estate or trust administration
expenses, to protect or improve any property held under my
will, and for investment purposes.
(I) To select a mode of payment under any
qualified retirement plan (pension plan, profit sharing plan,
employee stock ownership plan, or any other type of
qualified plan) to the extent the plan or the law permits
them to do so, and to exercise any other rights which they
may have under the plan, in whatever manner they consider
advisable.
FOURTH: I direct that all inheritance, estate,
transfer, succession and 'death taxes, of any kind
whatsoever, which may be payable by reason of my death,
whether or not with respect to property passing under this
Will, shall be paid out of the principal of my residuary estate.
FIFTH: All interests hereunder, whether principal
or income, which are undistributed and in the possession of
the fiduciaries acting hereunder, even though v. ested or
distributable, shall not be subject to attachment, execution
or sequestration 'for any debt, contract, obligation or liability
of any beneficiary, and furthermore, shall not be subject to
pledge, assignment, conveyance or anticipation.
SIXTH: ! nominate and appoint my daughter,
SUSAN E. RIC~S and her husband, WAt~EN W.
~CHARDS, Co-Executors of this, my Last Will and
Testament. In the event of the death, resignation or inability
to se~e for any reason whatsoever of the said SUSAN E.
RICHARDS and WARREN W. RICHARDS, I nominate and
appoint PNC BANK, N.A., of Camp Hill, Pennsylvania,
Executor of this, my Last Will and Testament. I direct that
my Executrix or Executor, as the case may be, and their
successors, shall not be required to post security or a bond
for the performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my
7
hand and seal to this, my Last Will and' Testament, this
day of 4-~.[ ,1999.
LEE D. RISHEL
Signed, sealed, published and declared by the
above-named Testator as and for his Last Will and
Testament in our presence, who, at his request, in his
presence and in the presence of each other, have hereunto
subscribed our names as attesting witnesses.
Address
Address
Register of Wills of
CUMBERLAND
INVENTORY
County, Pennsylvania
Estate of Lee D. Rishel
also known as
, Deceased
No. 21- 04- 0209
Date of Death 02/08/2004
Social Security No. 269-14-2477
Susan E. Richards and Warren W. Richards,
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 of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this
Inventory. I/~/Ve verify that the statements made in this Inventory are true and correct. I/VVe understand that false statements herein
are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney:
I.D. No.:
James D. Bo~ar Esquire
19475
Address: One West Main Street
Shiremanstown, PA 17011
Telephone: 717/737-8761
Personal Representative
Signature:
Warren W. Richards
Address: 45 Wincrest Drive
Phoenixville, PA 19460
Telephone: 610/983-4951
Dated:
Description
(See continuation page(s) attached)
(Attach additional sheets if necessary)
Total: 553,919.93
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.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-7 (1992)
Estate of:
Date of Death:
County:
Lee D. Rishel
02/08/2004
Gu~berland
INVENTORY
CASH:
Blue Cross/Blue Shield
Refund
PNC Bank, N.A. Trust Account
No. 27-27-001-3130428, date
of death balance
$524,040.64, accrued
interest $480.16
Transamerica Insurance &
Investment Group Contract
No. 40927757, date of death
value $24,265.17
United States Treasury - 2003
Federal Personal Income Tax
Refund
125.13
524,520.80
24,265.00
5,009.00
553,919.93
TOTAL RECEIPTS OF PRINCIPAL ...............
553,919.93
-1-
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSZON
DEPT. Z806B1
HARRTSBURG, PA 17128-D601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
RE¥-1547 EX &FP (01-05)
JANES D BOSAR ESQ
I W HAIN ST
SHIRENANSTOWN
PA 17011
BATE 08-16-Z00q
ESTATE OF RISHEL
DATE OF DEATH 02-08-200q
FILE NUMBER 21 0~-0209
COUNTY CUMBERLAND
ACN 101
I Amoun{ RamA((ed
LEE D
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG ~T~S~ .-~.? LZI~ I~ RETAIN LOWER PORTION
FOR
YOUR
RECORDS
~-E-V-ZT~-~'?--~.~'P--C~---~-f;i~:~ZC£-~-'Z-~Tfx-f~ff~-:r'~ A'~R*AY~E'fi¥;--~[~OWA-N-~ OR ~ '~ o ;~ALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RISHEL' .L~C~ LEE D FILE NO. 21 0~-0209 ACH 101 DATE 08-16-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATTON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Es~a~a (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~nershAp 1n~eras~ (Schedule C) ($)
~. Mortgages/No,as Receivable (Schedule D) (~)
S. Cash/Bank DaposA~s/M~sc. Personal Proper~y (Schedule E} ($)
6. JoAn~ly O~ned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expansas/Adm. Costs/MAsc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabili~ies/LAens (Schedule I) (10)
11. To,al Deductions
12. Ne~ Value of Tax Ra~urn
.00
.00
.00
.0O
555z919.95
1~59~60~. 02
59~121 .q8
(B)
12,662.9q
NOTE: To insure proper
credi~ ~o your account,
submi~ ~he upper por~Aon
of ~hAs form wASh your
~ax payment.
13.
lq.
NOTE:
752,6qq.q$
1,253.09
(11) 1S.91~.0S
(12) 718,728.q0
CharA:~abla/Governaan~al Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Na~ Value of Es~a~a Sub~ec~ ~o Tax (1fi)
Zf an assessaent ~as issued previously, lines lq, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amoun~ of L/ne lq a~ Spousal ra~a (1;)
16. Amount of Line lq ~axable a~ Lineal/Class A ra~e (16)
17. Amoun* of LAne lq a~ SAblAng re~e (17)
18. Amoun~ of LAne lq ~axable a~ Collateral/Class B ra~e (18)
19. PrAncApal Tax Due
DISCOUNT (+J
INTEREST/PEN PAID (-)
1,606.50
.00
TAX CREDTTS:
PAYMENT
DATE
05-05-200q
06-25-200q
.00
718,728.q0
18 and 19 w111
.00 x O0 = .00
718,728.q0 x OqS= $2,~q2.78
.00 x 12 = .00
.00 x 15 = .00
(19)= $2,$q2.78
AMOUNT PAID
$2,$q2.78
.00
RECEIPT'
NUMBER
.00
.00
30,523.50
212.78
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT 1S REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY DE DUE
A REFUND. SEE REVERSE SIDE OF TH/S FORM FOR INSTRUCTIONS.)
CD005906
CD00q091
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
RESERVATION:
Estates of decedents dying on or before December iZ, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rata on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 11~0 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S.
Section 91¢0).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit) which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of tho Register of Hills, any of the 23 Revenue District Offices, or by calling the special lC-hour
answering service for forms ordering: 1-B00-561-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-D00-~7-5010 (TT only).
Any party in interest nat satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
cf 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. 181011, Harrisburg, PA 17118-1011~ 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 an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z&0601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150I) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (EX) discount of
the tax paid is allowed.
The 1SI tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, and not
paid before January 18, 1996, the first day after the and 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 is charged beginning with first day of delinquency, or nine (9) Ionths and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l~ lgBZ bear interest at the rate of
six (61) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1, lgDZ will bear interest at a rate which will vary fram calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZO0¢ ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 201 .0005q8 1988-1991 X1Z .000301 2001 9X .0002~7
1983 161 .D00¢$8 1992 91 .0002¢7 2002 61 .00016¢
X98~ Ill .000501 XYg$-199~ 71 .000192 2003 51 .000157
1985 131 .000556 1995-1998 9Z .O00Z~7 ZO0~ ~Z .000110
1986 IOZ .00027~ 1999 7Z .000191
1987 IOZ .00017¢ ZOO0 71 .000191
--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 tho interest computation date shown an the
Notice, additional interest must be calculated.
Cumberland County - Register Of wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 1/04/2006
BOGAR JAMES D
1 W MAIN STREET
SHIREMANSTOWN, PA 17011
RE: Estate of RISHEL LEE D
File Number: 2004-00209
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS I COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
2/08/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~4~AI~kJ
GLENDA FARNER STRAS~~~
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
d't-
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Lee D. Rishel
Date of Death:
February 8, 2004
Will No.
21-04-0209
Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. I f the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. I f 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
Cerk of the Orphans' Court and may be attached to this report.
Date:~
James D. ar, Esquire
Name (Please. type or print)
One West Maln St.
Shiremanstown, PA 17011
Address
(717) 737-8761
r,e 1. No.
Capacity:
Personal Representative
I ~ \
L ~:: : j
x Counsel for personal
representative
(MAH:rmf/AM3)
~~