HomeMy WebLinkAbout02-1180Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Lester M. Mohler Np, o2/~Jo~ -//~ 0
also known as
,Deceased Social Security No._ 2z7 y-o7-yo-zb
Petitioner(s), who islare 18 years of age or older, apply(ies) for
(COMPLETE "A" OR "B" E3ELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) islare the execut or named in the Last Will of the
Decedent, dated 10/14/1988 and codicil(s) dated and avers that the last Will and Testament of the
\*Decedent, dated October 14, 1.9.88, appointed Wayne F. Mohler as Executor. Wa ne F. Mohler is deceased and petitioner is designated
as substitute executor.
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
f~ B. Grant of Letters of Administration
~.J (c.t.a., d.b.n.c.t.a.: pendente life, durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at 86 East Main >treet, Newville, PA 17241 (Newville Borou.Qh, Cumberland County)
(list street, number and municipality)
Decedent, then 81 years of age, died December 23 , 2002 , at Carlisle Hospital
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA) All personal property ......................................... $
(if not domiciiled in PA)
Personal property in Pennsylvania ....................
(If not domiciled in PA) Personal property in County .............................. $
value of real estate in Pennsylvania ........................................................................................ $ 60.000.00
lrotal ..................................................................................................................... S 60,000.00
Real Estate situated as follows:
\*86 East Main Street, Newville, PA 17241
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
Signature Typed or printed name and residence
~i -~ n T,rl .r i-~~ J Sharon Lightner, 9 Oak Flat Road, Newville, PA 17241
RW-7
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Oath of Personal Representative
Commonwealth of Pennsylvania
COUnty Of Cumberland
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and 1:ruly administer the estate ac rding to law.
Sworn to and affirmed and subscribed
Sharon Lightner
before me this 31st day of
_ December 2002
Donna M. Otto,lst Deiputy
Social Selcurity No: 2c~c-l - U ~- OOz-6 Date of Death: 12/23/2002
AND NOW, _ December 31st . 2002 , in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary ^ of Administration
(c.t.a., d.b.n.c.t.; pendente life; durante absentia; durante minoritate)
are hereby granted to ~*Sh.aron Lightner
in the above estate and that the instrument(s), if any, dated 10/14/1988
described in the Petition bf; admitted to probate and filed of record as the last Will of Decedent.
FEES
.
~
l'o-~~
Letters ................................
....
$
115.00
~ L~ ~~
~
Register of Wills ~
Short Certificate(s) ......10
$
30.00 ~
Donna M. Otto,lst Deputy ~~~~ri9`-~•%~~
Renunciation .......................... $
Affidavit ( ) ....................... $
Extra Pages ( 2 ) .............. $ 6.00
Codicil ................................. $
JCP Fee ................................. $ 10.00 Attorney: HAMILTON C. DAMS
Inventory & Tax Forms ............. $ No: 10264
I
D
.
.
Other ...................................... $ Address: P.O. BOX 40
SHIPPENSBURG PA 17257
TOTAL .............................
$ 161.00 p 532-5713
Tele hone:
MAILED LE7:TERS 12-31-2002
`I'O ATI'012NEY ON DE~FI',
RW-7A
DECREE OF REGISTER
Estate of Lester M. Mohler Deceased No._ 21-2002-1180
also known as
LAST WILL AND TESTAMENT
r
I;, LESTER M. MOHLER, of 86 East Main Street, Newville, Pennsyvlania,
_ ~
~~\` ,
c-"
~,,•,~~
~_.~, ~N?
declare this to be my Last Will and Testament and revoke any will or codicil
previously made by me.
I'CEM I: I direct that all my just debts and funeral expenses, including
my gravemarker and all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part of the
administration of my estate.
ITEM II: I devise and bequeath the residue of my estate of every nature
and wherever situate in equal shares to such of my niece, SHARON LIGHTNER,
and my nephews, JERRE MOHLER, WILLIAM SHOEMAKER III, and STEPHAN SHOEMAKER,
as shall survive me by thirty (30) days, per capita.
ITEM III: I direct that all taxes that may be assessed in consequence
of my death, of whatever nature and by whatever jurisdiction imposed, shall
be paid from my residuary estate as part of the expenses of the
administration of my estate.
ITEM IV: I appoint my brother, WAYNE F. MOHLER, executor of this my
Mast will. Should he fail to qualify or cease to act as executor, I appoint
Ilmy nii>_ce, SHARON LIGHTNER, executrix of this my last will.
:ITEM V: I direct that my executor or guardian or their successors shall
Ilnot bye required to give bond for the faithful performance of their duties in
~~any jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will
and Testament, written on three (3) sheets of paper, dated this ~u~ day of
D~-~ 19ss.
--E.~L L~-"L d~/ /. ~~ ~~ ~ i (SEAL)
Lester M. Mohler
Tlie preceding instrument, consisting of this and two (2) other
typewritten pages, each identified by the signature of the testator, was on
the da:y and date thereof signed, published and declared by the testator
therein named, as and for his Last Will, in the presence of us, who, at his
request, in his presence, and in the presence of each other have subscribed
our names as witnesses h reto.
,~~ ~ /~,1~•"' residing at ~~t • //ie Y "`
~~~_~~ ~. ( t,,~Y' residing at ~ ~ ~~
2
COMMON4dEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
I, LESTER M. MOHLER, the testator whose name is signed to the attached
or foregoing instrument, having been duly qualified according to law, do
hereby acknowledge that I signed and executed the instrument as my Last Will;
and th;~t I signed it willingly and as my free and voluntary act for the
purposes therein expressed. ~
~` ~~br
` .!'.-C~ ~ ~G"~-'(.C_~f~L( ( SEAL )
Lester M. Mohler
Sworn to or affirmed and ackn/o~'ledged
before me by LL.S~-z° ~ /~- ~d/4~°-r'
the testator, this / y`~~ day of
D ~ ,~ ~- 1988 .
.....~- Pu ~ l,~c
SA J. G!! '{~L~~-" tic*ary fuuiiV
TiR` ~ Pa.
`L, :.,.. n.. :~l'.If C1 ~"J C(1~ ~~,i fl~~l,'.~ ~-fl C:l ~i:._ _ _
COUNTY OF CUMBERLAND
• SS.
~,
We (or I) , ~ r)!~ /z~bA ~ ~G~ L'i i and /'n /2/ ,4c ~. L,C,% /~' , the
witness(es) whose name(s) are (is) signed to the attached or foregoing
instrument, being duly qualified according to law, do depose and say that we
.were (I was) present and saw the testator sign and execute the instrument as
his Last Will; that the testator signed willingly and executed it as his free
and voluntary act for the purposes therein expressed; that each subscribing
witne~>s in the hearing and sight of the testator signed the Will as a
witne:~s; and that to the best of our (my) knowledge the testator was at that
time eighteen (18) or more years of age and of sound mind and under no
constl-aint or undue influence.
G c'C~-
m~~~ ~ ~~
Sworn to or affirmed and sub cribed to
before me by ,LlGtvn> !fit>i[ ~- ~Q i~ i 5 and
ry(~~~~~yz-- witness(es),
this _~ day of ~ y~U~j.u-' 1988.
II -=~.
Nota Public
i
_. ~ ~. ~_~ ~.,..= FUpii„
' _, ;,rrb gin: C~., Pa 3
i ~,/ G,,~~~rni~_.:~r. i:; ;irc~ ~_pt. ° ;y9'
~.'~__~
__ _ _ ___
_ __ _ ___
U~
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Lester M. Mohler
Date of Death: December 23, 2002
Will No.: 21-02-1180
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 January 17, 2002
Name Address
Sharon Mohler Lightner 9 Oak Flat Road, Newville, PA 17241
Jerre Wayne Mohler 206 Rock Road, Trout Run, PA 17771
William Guy `shoemaker, III 365 Blacksmith Shop Road, Gettysburg, PA 17325
Stephan Todd Shoemaker 34 1/2 Locust Street, Gett sag, PA 17325
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None
Date. 01/17, 03
Signature
Name: Hamilton C. Davis, Esq.
Address: P.O. Box 40
Shippensburg, PA 17257
Telephone: 717-532-5713
Capacity: personal representative
X counsel for personal
representative
.-
i'AME COMPLETE MAILING ADDRESS
'r Hamilton C. Davis
~%
J:!~ IRM NAME (If applicable) 20 East Burd Street, Suite 6
~%
00 Zullinger - Davis, PC P.O. Box 40
u~
ELEPHONE NUMBER Shippensburg, P A 17257
717/532-5713
1. Real Estate (Schedule A) (1) 58,500.00 DFFiCiAL USE: ONl'(
-
2. Stocks and Bonds (Schedule B) (2) None - cO
,,".
[ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None
4. Mortgages & Notes Receivable (Schedule D) (4) None ~
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 6,164.59 .
(Schedule E) -..-.
6. Jointly Owned Property (Scheduie F) u
(6) None )
% o Separate Billing Requested '<
0
~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None -
~ii'f.1501lEhlll-Olll
'"
r
':ll:$<n
u~~
","u
%00
U~~
.~
~
<
'*
/1-- //:J.~I
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
C;j,
_.. 'oNLY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF FlEVENUE
DEPT280601
HARR1SaURG. PA 17128-06/:P
02
1180
NUMBER
r
z
'"
"
'"
U
'"
"
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
I Mohler, Lester M.
DATE OF DEATH (MM.OD-YEAR) I DATE OF BIRTH (MM.DD-YEARI
12/23/2002 11012811921
I (If' APPt.\CABlE) SURVl'J1NG SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
1181 1. 0'19'nal Return 0 2. Supplemental Relurn
; 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after
I 12-12..a2)
I 0 6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a U.....ing Trust (Attach
of 'Will) copy of Trust)
I 0 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between 0 11.Election to tax under Sec. 9113(A) (Attach Sch O}
12.31.91 ar.d 1-1-%\
I THIS SECTION MUST BE COMPLETED ALl. CORRESPoNDENCE AND CONFIDENTIAl. TAx INFOIlMATtoN SHOULl} BE DIRECTED Tei:
THIS RETURN MUST BE FILED IN OUPlICA Tf! WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
I
I
o 3. Remainder Return (date of death prior to 12-13-S2)
o
o
5. Federal Estate Tax Relurn Required
8. Total Number of Safe Deposit Boxes
:l
~
~
Ii:
<
U
'"
~
(Schedule G 0' L)
8. Total Gross Assets (total lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent. Mortgage Liabilities. & liens (Schedule I)
(8)
64,664.59
(9)
(10)
17,05 1.83
1,978.79
11. Total Deductions (total Lines g & 10)
(11)
19,030.62
45,633.97
12. Net Value of Estate (Line 8 minus Line 11)
(12)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(13)
(14)
45,633.97
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate. x ,00 (15)
or Iransfe" under Sec. 9116(a)(1.2)
z ,045 (16)
2 16.Amount of Line 14 taxable at lineal rate x
r
;0
~ (17)
. 17.Amount of Line 14 taxable at sibling rate x ,12
~
0
U
~ 18. Amount of Line 14 taxable at collateral rate 45,633.97 x .15 (18) 6,845.10
19. Tax Due (19) 6,845.10
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
>> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SlOE AND RECffECK MATH <<
Copyright 2000 form softwate only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
86 East Main Street
CITY
Newville
[STATE PA
IZIP 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
6,845.10
Total Credits (A + 8 + C)
(2)
0.00
3. Interest/Penalty if applicable
O. Interest
E. Penalty
A Enter the interest on the tax due.
B. Enter the total of Line 5 + SA. This is the 8AlANCE DUE.
(3) 0.00
(4)
(5) 6,845.10
(SA)
(58) 6,845.10
Total inleresYPenalty (D + E)
4. If Line 2 is greater than Une 1 + Line 3. enter the difference. This is the OVERPAYMENT.
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.
Make Check
to: REGISTER OF WILLS, AGENT
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;..................................................................................
b. retain the right to designate who shall use the property transferred or its income;................................:...
c. retain a reversionary interest; or...... ..................... .....:. ... ...................,................. .........................................
d. receive the promise for life of either payments, benefits or care?.............................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ..................... ............................. ..... .,........,................ .... ...... ............. ..............
3. Did decedent own an ~in trust for" or payable upon death bank account or security at his or her death?........
4. Did decedent own an Individual Retirement Account, annuity, or other non.probate property which
contains a benefiCiary designation? .............. ..,......... ....................... ..... ....................... ................. ........................
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
'~ I
o
o
o
~
~
~
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 thai I have examined this retu.m. ioc1lJdtng accomparl'jil1g '5cl'1&du\" and statements, ana 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 infonnalion of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Sharon Li htner
D'''''
SIGNATU
9 Oak Flat Road
Newville, P A 17241
3
ADDRESS
SIGNATURE OF PREPAAEROrER THAN REPRESENTATIVE
Hamilton C. Davis
/' /
ADDRESS
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, P A 17257
OATE
--'
'1/ I}( J:J
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) (U)J. The statute does not exemct 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 nOled in 72 P .5. 99116
1.2) (72 P.S. ~9116 (a)(1)].
The tax rate imposed on the net value of transfe(s to or for the use of the decedent's siblings is 12% [72 P.S, 99116 (a) (1.3)J. A sibling is defined,
under Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
*'
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX ~ETURN
RE310ENT OECeDENT
ESTATE OF
Mohler, Lester M.
I FILE NUMBER
! 21-02-1180
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F,
ITEM
NUMBER
I
DESCRIPTION
VALUE AT DATE OF
DEATH
58,500.00
86 East Main Street, Newville, PA 17241 (See attached settlement sheet). Sold to an unrelated third
party at arm's length price and terms. Sale necessary to settle estate. See Schedule Jjfor necessary and.
ordinary expenses of sale.
TOTAL (Also enter on Line 1, Recapitulation)
58,500,00
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEAL rH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
ESTATE OF
Mohler, Lester M.
I FILE NUMBER
, 21-02-1180
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
NUMBER
1
DESCRiPTiON
VALUE AT DATE OF
DEATH
1,004.85
Farmers National Bank Checking Account No. 166111
2
VFW Death Benefit
300.00
3
1985 Chevrolet Sedan
2,500.00
4
United American Insurance Company Refund
208.12
5
Miscellaneous Household Goods and Furnishings and Personal Effects - Public Sale
1,382.00
6
Pro-Rated Real Estate Taxes from Sale of House
620.62
7
Cash from Wallet
49.00
8
Failor-Wagner Post421 Death Benefit
100.00
TOTAL (Also enter on Line 5, Recapitulation)
6,164.59
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF" PENNSYLVANIA
INHERITANCE TAX RETl.JRN
RESIOENT DECEDENT
ESTATE OF
Mohler, Lester M.
I FILE NUMBER
I 21-02-1180
Debts of decedent must be reported on Schedule I.
ITEM I
NUMBER i
A. \ FUNERAL EXPENSES:
I Egger Funeral Home
,
I
\
I
I
B.
DESCRIPTION
AMOUNT
4,465.60
I
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Sharon Lightner
Social Security Number{s) I EIN Number of Personal Representative{s):
Street Address 9 Oak Flat Road
City . Newville
Year(s) Commission paid 2003
3,000.00
I
I
State PA
Zip 17241
2.
Attorney's Fees
Hamilton C. Davis, Esquire
3,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Cumberland County Register of Wills
161.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Legal Advertising - Cumberland County Legal Journal
75.00
2
Legal Advertising - The Valley Times Star
69.20
Total of Continuation Schedule(s)
5,781.03
TOTAL (Also enter on line 9, Recapitulation)
17,051.83
'*'
Schedule H
Funeral Expenses &
Administr3iw Costs conlinued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE Tf\X RETURN
RESIDENT DECEDENT
ESTATE OF
Mohler, Lester M.
I FILE NUMBER
I 21-02-1180
3
3,385.13
Real Estate Settlement Expenses. It was necessary to liquidate this asset for the benetit of
settling the estate (not for the benetit of the beneticiaries).
4
Nationwide Insurance Company - Homeowner's Insurance
5
David Fromb.ugh - Snow Removal
6
Groff s Septic System
7
Interstate Pest Control Tennite Treatment
8
Sharon Lightner - reimburse for Interstate Pest Control Inspection
9
2003 County and Township Real Estate Taxes to Betty Hockensmith
10
Reserve for contingencies
172.90
75.00
125.00
663.20
125.00
234.80
1,000.00
Page 2 of Schedule H
'*
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYt.VANIA
INHERITANCE TAX RETlJRN
RESIDENT oeCEDENT
ESTATE OF
Mohler, Lester M.
i FILE NUMBER
I 21-02-1180
Include unreimbursed medical expenses.
ITEM
NUMBER
I Sprint
DESCRIPTION
AMOUNT
272.94
2 Carlisle Hospital
3 Commonwealth of Pennsylvania
4 PPL Utility Company
5 Cumberland County Landfill
6 Kough's Oil Service
7 Newville Water and Sewyer Authority
8 PCS Medical Co.
9 Help for Public Sale of personal properly
23.50
36.00
196.67
390.07
519.14
313.83
26.64
200.00
TOTAL (Also enter on Line 10, Recapitulation)
1,978.79
( ) ~.FHA Settlemenl Sl3tement - U. S. De artmenl o( Housin and Urban Develo men! Form Us HUD _ I Pa eNo. J
( ) z.FmHA. 5. File Number 7. Loan Number a.Mortgagelnsurance
( ) J. COli\", Vni!'!s. REULE C;ueNumber
I; ; 4. VA
. Con\!, Ins.
C, This (orm IS furnished 10 give you II slatemem ot actual sertJement costs. Amounu paid 10 and by the settiemen\ agent afe shown. Hems marked "(p.o.c.)" "'ere paid outside of
the dosin : the\' an~ skown here for informational Ournosts and afe not included in the tOtals.
D. Name .:ind Mdress o(BoTTOwer: ~ Name and..o.ddress of Seller;
HAZEL L. SMrTIl SHARON UGHTIffiR, EXECUTRIX
3 WEST BIG SPRlNG AVENUE LESTER M. MOHLER ESTATE
APT. #6
N'E\\;"VlLLE, PA 17Z41
TIN
F. Name and Address of Lender G. ?ropertl' UlcaDlIn
WAYPOINT BANK 86 E. MAIN STREET, NEWVILLE, PA
ISAOAATIMA BOROUGH OF NEWVILLE
101 S. GEORGE STREET CUMBEIU.AND COUNTY
YORK. PA 17401 PARCEL NO. 27-20-17 6-101
H Seller'sSettlemelltA~ellt FREY &0 TILEY L SenJementDate; Placea{Sett!en\enl:
5 South Hanover St. SEPTEMBER la, 2003 5 SOUTH HANOVER STREET
TIN 2<-17305'S Carlisle. PA 17013 CARUSLE, PENNsYLVANIA
J. SUMMA RV OF RORROWER'S TRANSACTION
Ie. SUMMARY OF SF.LLER'S TRANSACTION
100 Cross Arno\Utt Due from Bon-ower
101 Canll'3ctsl.luprietl
102 P~n;r.lp~rty
103 Settlt.me.1\t thaqD from (line 1400'
'04
AdjuJrmenufor ilems paid by seller in adIHm~:
106 CitY/IDWlllU"U to:
107 Co\lnlytaxes to:
IOI! Assessmenl$ 10:
109 Tax Pro-Ration tQ
. SEPTEMBER lO, 2003
400 Cro.. Amount Due To Seller
58,500.00 401 COlllnlct Sales. price
402 Personalpz:operty
2,474.18 403
404
40'
A<#lLEtmenl$for ilmu poid by u/ler in adl1tl"':e:
406 City/tcWl'\\axu ta;
407 Cauntyaxes to:
408 Mstmmelllf to:
620.62 409 Tax Pro~Ration to SePTEMBER 10, '200
58,500.00
'0,
620.62
"0
'"
4'.
'"
",
120 Cross Amount Due From Borrower
."
61.594.80 420 Gross Amount Du.eto SeUer
59,12.0.62
"'-"'",==",-",-..",.==
200 -'mounts Paid By Or In Beha1fOf Borrower
201 DepasitQreame.stmQiley
202 Prindpal'llmouill ornew 1lla.II(s)
20;3 Existinl:loal1(S)fakensllbjeelto
'04
500 ReductiON In Amount Due To Seller
100.00 501 EKc~s.s deposit (s~e inslnJdiol15)
55,700.00 502 Settlemenl ehargeslO seller (fine 1400)
503 tllistingIQan{s)lIkmrobjectlo
504 P.yoffoftirstmQrtpgeloan
505 Payoffof,eermdmortglgeloan
3,000.00 506
'07
2,000.00 508 SELLERS ASSISTANCE
1,385.13
,os
". REDEVELOPMENT GRANT
"7
". SELLERS ASSISTANCE
-
2,000.00
"0 City{IOW"llIa.xes
'" Col.\ntytaXes
'" A.uessments
"3
''''
"5
".
"7
,,'
".
Atijustmrntsjor ileTOl$ lipaid by stller
""
to:
to:
'09
Adjusf111fmlJ!or items upoid by seller
,,0 City/IOWl1Ia.tes 10:
,a CQunt}'taxes to:
'" J\ssessm~nts (\I',
'"
'"
",
,,'
'"
5"
'"
2.20 Total Paid By/For BorroweT
'"
60.800.00 520 Total Reductions to Amt DueSeUeT
3,385.1.3
"'-Z"'-"'-"'-====",,,,,=,
.300 Ca.shAtSettlement From/To Bort'ower:
301 Gross amount dl.\! from borrQwer (liD! 120)
302 Las amOUnts paid byJfor bOrtO",...r (from line ::?2ol
30] Cash (X) From ( ) To Borrower
600 CAsh At Se.ttlement To/From Sellel':
61,594.80 601 Gross amollnt 10 s.ellet fum 0i1le420)
(60,800.00) 602 I.e5.s reductiollS in amoUnt dUl!selJer (from Jin!5:!0):
794.80 60,3 C#sh( ) from (X)ToSeUer
59,120.62
(3,385.13)
55.735.49
-~..==",==""",,,,,,,=,,,-
====="'''''''='''=='''-'''=
["lID.'
100 Total Sales/Broker's Carom. based on price:
Diuision ofCommissiall (line 700) Cl5jollollJs:
701 to
102 to
70)
704 CommissiollpairlalSertlement
1.. SEITLEMENT CHARGES
58,500.00
@%=
".=
'"
Boo Items Payable In Connection With Loan:
(MottgageAmt:
55,700.(0)
." LJanOriginatioll fee .00%
." Loan Discollnt .00%
"3 APprai.sa.JFee "
'0< CteditReport to
'" Lender's Ins~clion ree to
.00 Mortgage IMurlnee Appltcarion Fu to
eo, FLOOD CERTIFICATION FEE TO WAYPOINT BANK
". UNDERWRITlNGFEETOWAYFONTBANK
.", DOCUMENT PREPARATION FEE TO WAYFOINT BANK
." TAXSERVlCEFEETOWAYPOlNTBANK
.n APPliCATION FEE TO WAYFOINT BANK - $350
~a Items Required By Lender To Be Paid In Advance:
9(l1 lnttre5t FrOIll lo-Sep.o3 to I-Oct-o3 @ 10.06000
perdJ:;~
902 MortslCell1$urancePrerniumfor
'103 HlltilnllnsUMlllCe P~mium for
00'
montll$1O
yens to
~allilo
$241
1
00'
1000 Reserves Deposited With Lender:
1001 HUlIrdlnsuunce
1002 MortgageinslJrance
1003 CitypropenytuelI
IDO.ol QI'lnlypropertytJXI:S
100' Asll1llalas~e$.Smenls
$2.0.08
per month
per month
per month
. permonth
perrnonth
permonlh
permont:h
.000
3 mat.@
<no.@
mOl..@
6 mos.@
mM.,@
mD$,@
$19.18
1007 Sehoollaxes 4 11\O\S. @
1008 AGGREGATE ACCOUNTING ADJUSI'MENT
lJOO Title Charges:
$56.80
IIClI SettJemenlorelo~inr:fee '"
""' A/:lstcaCl or title SeJ.tcli t"
""3 TItleenmination t"
1104 Title insuMln~e binder '"
"o, Document preparation '"
.... Nolaryfees '0
1I0? ArtOl'l'Iey'sfe<!ll '0
nncludC!$aboYeilellt$num~t$:
"08 TItlelruuu,nc:e '0
(includes ~baYe items numbers: )
lAW OFFICE OF ZULLINGER - DAVIS
FREY & TILEY
Oosing Service Letter (Frey & riley for Comwlt:h. Land Title)
1I0li Lend<<'sCOvt.t'i;t. $ 55,700
1110 Ownett Coven;! $ 58.500
.... COURIER/OVERNIGHT FEE TO FRliY & TILEY
IU2
1\13
1:l0Il GovernmentRecording and Transfer Charges:
1:101 Recording {<<s: Deed $38,50 ; Mongilge: $66.50 : Mise.
1202 City/counly/stamps; Oeed $585.00 MOr'lgage: $
1203 State tax/namps: Oeed $585.00 ; Mortgage; $
"0, SATISFACTION FEE TO RECORDER OF DEEDS FOR SATISFYING MTG
$17.00
120S
1.100 Additional Settlement Charges;
1301 Survey
'0
1302 Pe.flinspecrion 10
IJOJ CUlTenl TUell due from BOlTowerf5e.llec to 6etty L HDd,tn~mith, Tax COllector
"0, FINAl WATER^"""D SE\VER TO NEWVILLE BOROUGH -ACCT. NO. 179
lJOS
'306
.3D'
1.400 Total Settlement Charges (enter onlines 103. Section J and 502. Section K)
Paidfrorn
Borrower's
Funds at
Settlement
0.00
0.00
14.()O
115.00
290.00
9:1.00
P.O.C.
211.26
P.D.C.
60.24
153.44
227.20
(15-".71)
_712_.75
35.00
10.00
122.00
58$.00
0.00
2.,474.18
Page No. ~
Paid From ,=
SeUer's
FUJ1dsat 701
Settlement '"
'03
""
'OS
",,0
'0'
!O2
'03
'0'
.OS
'0'
'07
'08
3
"0
.u
"'0
'0'
"',
,OJ
-
""
,-
,"',
,"',
''''3
'00<
'''''
10010
1007
,"'.
1100
1101
1102
1103
lIll4
1105
1106
P.D.C. 1107
u0.8
1109
1110
Ill'
lll~
lllj
,,~
1201
""
585.00 \~n3
"'"
l:O:D~
"~
IJDI
IJ02
695.52 IJ03
104.61 ,,0<
'305
,,00
1307
1,385.13 1"00
.".
""".-""-=-"""'-=== -==-"''''--='''-==
!HUD.\
PJ\!,eNo, 31
CERTIFICATION
I direct and authorize the Cornpnayto make distributions indicated fOT my account On the attached HUD-l Settlement Stat~ment, approving the lax prorations
indicated therein, and understand that prorations wefe based on figu;ts for the preceding year, or estimates for tlle cllrrent year, and in the event of any change
for the current year, 311 necessary adjustments must he made between Seller and Borrower direct; likewise any DEFICIT in delinquent taxes wiU he reimbuTsed to
Attorney/Title by Seller.
~
I have carefully reviewed the HUD-l Settlement Statemellt Hnd to the best or my knowli':dge and belief, it is a true and accurate statement of all receipts and
disbursements marle on my account or by me in this tramactiot'l. t further certify that 1 have received II copy of the HUO-1 Settlement Statement.
xJAiLUJl~-~~J~.
. / ~-,
//~. C7
. ~.i:9-.Y ,X ~~. ~
BoM'"oWCI'S
Sellers
To the best of my knowledge, the HUD-1 Settlement Statement which J have prepared is a true and accurate account of the funds which were recehled and b,wei
been or wiU be rlisbursed by the undersigned as part of the settlement or this ttaJ1.11~tjon.
~/
-',7/>1<1
s,~ nt Ag'n
'--4
,7' -L;
~ C /i>,-j
/
Date-
WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form, Penalties upon conviction can include fine and
imprisonment. For details see: Title 18 U.s. Code Section 1001 and Section 1010.
INFORMATION REPORTING ON REAL ESfATE TRANSACTIONS
THIS HUD SETTLEMENT STATEMENTCONTAlNS IMPORTANT TAX INFORMATION (BOXES E, G, H, I, M AND UNE401) AND IS BEING FURNl8HEDTO
THE INTERNAL REVENUE8ERVICE. IFYOU ARE REQUIRED TO FILE A RETURN, A NEGUGENCE PENAL1YOR OTHER SANctION WILL BE IMPOSED
ON YOU IF THIS ITEM 18 REQUIRED TO BE REPORTED AND THE INTERNAL REVENUE SERVICE DETERMINES THAT IT HAS NOT BEEN REPORTED.
Solicitation aCTIN
Seller is required by law to ptovirlethe Attorney/Company with his/herJ;orrect taxpayer identification number. If correct taxpayer identification number is not
provided, be/she may be subject fO civil or criminal penalties imposed by law.
Certification of TIM
Under penalties of perjury, I cerUfy that the taxpayer identification number shown in this statement is my correct taxpayer identification number.
SeHer
Seller
TAX PRO-RATION ADDENDUM
Dale ofPrp-Ration:
Borrower
"u~
ASS~MENi:
$61,550.00
'61,550.00
2003'2004 School Real Estate Tax
2003-20[14 School Real Eslate Tax. Face
2003'2004 Scllool Real Estate Tax. Pe.r Day
295DaysP~patd..
11.3mUls
$695.52
$1.90033
$560.60
695.52
September 10. 2003
See Sto."t""n\~l\t Sheet
tines NllnlbeN ltO,
4\() and 1303 for
Resuluofl:hls
Addendum.
2003 Co. & Twp./Bor. Real Ettate Tax
2003 CO. & Twp.fBor. Real Euate Tax.- Fa~
2003 Co. I: Twp./Bor. Real Ettate Tax- Pe.T Day
113 DaYIIPrt.paid..
3,8l47mi1ls
$'23<1.7'1
$0.643'26
$7'2.69
P.O.C.
Purchaser owes:
Les32%disCOUlll
""'"
72.69
633.'::!q.
1'2.67
6::10.6'2
295 DaY5 pre-pai.d School
PI~ 113 Dilly.; Pre-paid Co. &Twp./Bor.
August 29, 2003
Hamilton c. Davis, Esquire
20 East Burd Street, Suite 6
P. O. Box 40
Shippensburg, PA 17257
RE: Estate of Lester M. Mohler
Dear Hamilton:
Lester had a checking account in this bank in his name alone which
was opened November 19, 1993. The balance as of December 23, 2002 was
$1,004.85.
Sincerely yours,
A:~1r:!:f~
Executive Vice President
F'P f;,,:.); "! ':;,'\ '\',,--'">,>,',';Ht:',I"\ ;-'211 .,,~Tc" -,.....,;."'5; 2.
SEP 0 3 2003
Foreman Auctioneering
Richard Foreman AU 1163L
12 Oakville Road
Shippensburg, PA 17257
717-776-4602
Sale For:
,L) -+-
"1- c. ~'f~' I ;
~. , ",- .,< .'.... y. "
__ . I:: ,,";' '/" ._1
?/J CL.re tf""'f_) / ...:'"7'if&,
Sale Date: J?/CZL( / 7
J
.:?({)C7_ j
Sale Total (sheets): . . . . . . . . . . . . . . . . . . . . . . . . , . . . , , . . . . . $
~, J. ~[ 50
,
Less: Outstandings (Refunds): "}L<!YI..(j
$
$
$
$
$
Total Outstandings: $
$
$
$
$
$
Add: Sales Tax Charged: $
Sub-Total: , . , , ' . . ' , . , . , ' . . , . , . . . . , . . , , . , . . . . ' , , , . . . . $
:so
d, J. (/;{J -
Less: Adv(tSing
ILtdp,
lJT.$, '>'- neGVs
fi D e c: po At!. , n r
S j" I
. 10 -e ~i; I <.
Total Advertising:
$
,,/; roi tel e.- $
$
$
$
3/&,-
..7'7,). J q,o
"-10 --
j FI .' ~;;.-
6d? /};I..
Less: Auctioneer's Percentage
OJ, ,;1.6t?S-Oat -'? % = $ lio ~
at %= $
at % = $
Total Auctioneer's Percentage:$
.,
Less/Add: Miscellaneous Adjustments/f'l<!,UJ ~a.& t'lfli!J<iU
$
$
$
Total Misc. Adjustments: $
Net Sale: , . . , . . , . , , . . , . ' , ' . , ' . . . . . . . . , ' , . . . ' . . ' . . , ,,$ I. ,/.3:J. 'f!.
Cash: ~ ~!JtJ ::;?
Checks: ~ 11.
{:... ,'YJC.. ~4'.d<J
15;(3,[)0
~
,
. <Iii
Afb ;;;/;t;t - /i 3cf if -
\
..J
.>,,-':'
.<:...:s
'-d
,"<>
," ....
r"::::"
,-.,'
,.r
.,
\
j
'kS
..,,\.)
x.'\.)
".-
r,,-
.... '"
LAST WILL AND TESTAMENT
I~ LESTER M. MOHLER, of 86 Edst Main Street, Ne~~ille, Pennsyvlania,
,'eclare this to be my Last Will and Testament and revoke any will or codicil
previously made by me.
ITEM I: I direct that all my just debts and funeral expenses, including
my gravemarker and all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part of the
administration of my estate.
ITEM II: I devise and bequeath the residue of my estate of every nature
and wherever situate in equal shares to such of my niece, SHARON LIGHTNER,
and my nephews, JERRE MOHLER, WILLIA-~ SHOEMAKER III, and STEPHAN SHOE~~KER,
as shall survive me by thirty (30) days, per capita.
ITEM III: I direct that all taxes that may be assessed in consequence
of my death, of whatever nature and by whatever jurisdiction imposed, shall
be paid from my residuary estate as part of the expenses of the
administration of my estate.
ITEM IV: I appoint my brother, WAYNE F. MOHLER, executor of this my
last will. Should he fail to qualify or cease to act as executor, I appoint
my niece, SHARON LIGHTNER, executrix of this my last will.
ITEM V: I direct that my executor or guardian or their successors shall
not be required to give bond for the faithful performance of their duties in
any jurisdiction.
IN WITNESS ~~EREOF, I hereunto set my hand and seal to this my Last Will
and Testament, written on three (3) sheets of paper, dated this 14~ day of
DJvk'\.
, 1988.
.'"
"
/~_,/~ f
:/(-i-!-.
I .I "
/'-::' . f7 7 "'J.'! ,/ I
~ ;. ;.. .. ~'I .... '..
d..L ,..//. ./;"",;[C\
Lester M. Mohler
(SEAL)
The preceding instrument, consisting of this and two (2) other
typewritt~n pages, each identified by the signature of the testator, was on
the day and date thereof signed, published and declared by the testator
therein named, as and for his Last Will, in the presence of us, who, at his
request, in his presence, and in the presence of each other have subscribed
our names as witnesses h reto.
I.
residing at
lJ1..!UJ.Jj)J,a.....J !J.. ( JjJ
residing at
2
/w/,)/~ ~.
.. /
~,.1UU1bJ- ,.
1& .
COffi10NWEALTH OF PENNSYLVANIA
55.
COUNTY OF CUMEERLfu,D
I, LESTER M. MOHLER, the testator whose name is signed to the attached
or foregoing fnstrume.nt, having been duly qualified according to law, do
hereby acknowledge that I signed and executed the instrument as my Last Will;
and that I signed it willingly and as my free and voluntary act for the
purposes therein expressed.
/ .. .
..iV.......-- ~-'J -1 _ I' /,-
,;',"" " / ,Y1 ,/"~\ _" "
(A..-'"::'L"~~ -n, //'.hL-U(
. Lester M. Mohler
(SEAL)
Sworn to or affirmed and ack~ledged
before me by L'C.s.f.Lr- (i1.;7)0 o!:-r-' ,
the testator, this /1./ '/-L day of
()I' W!}e.r" , 1988.
l--- -NoPtiolJ,c
f ;. .;,y-::'._t ;:'.'-:..
1 T=?~:''', J. G-~I:~::'.:;L~~Ci~-:'I. t:,:_,;:c:"!!->~![~
co11~t1X~aC:i1'i~~~NSY~~X:tA-
COUNTY OF CUMBERLAND
S5.
"-
He (or I), HCulI;/f/"lf C.t-aft!"'; and !11!1/l/().,a N./0//1- ,the
witness(es) whose name(s) are (is) signed to the attached or foregoing
instrument, being duly qualified according to law, do depose and say that we
were (I was) present and saw the testator sign and execute the instrument as
his Last Will; that the testator signed willingly and executed it as his free
and voluntary act for the purposes therein expressed; that each subscribing
witness in the hearing and sight of the testator signed the Will as a
witness; and that to the best of our (my) knowledge the testator was at that
time eighteen (18) or more years of age and of sound mind. and ~ni7no
constraint or undue influence. -;;;f~-1.#- C ~.
I'll t1u!~u k aJ (j. tJ.JJ.
Sworn to or affirmed and sub~cribed to
before me by U(}nJi I'C/I. (7, t,a /lis and
t'ila ,^ .. lJ..)r + . witness(es),
this ,"1(1,. day of flklo,r ,1988.
~ UI(J. IIL.vJJr~~
. '0.9 t i?:fj .p..u)?J_,~c;____~_~'__"~1
3
LAW OFFICES OF
ZULLINGER -DAVIS
PROFESSIONAL CORPORATION
JOEL R. ZULLINGER
14 North Main Street
Suite 200
Chambersburg„ PA 17201
717-264-6029
Fax: 717-264-1.884
zuln rg_ law(cr~su~pernet.com
Dale F. Shughart, Jr
of counsel
September 16, 2003
Register of Wills
Cumberland County
One Courthouse Square
Carlisle, PA 1'7013
RE: Estate of Lester M. Mohler
Est. No. 21-02-1180
HAMILTON C. DAVIS
20 East Burd Street, Suite 6
P.O. Box 40
Shippensburg, PA 17257
717-532-5713
Fax: 717-530-5222
davislaw(cr~,supernet. com
Dear Sir or Madam:
Enclosed herewith please find an inheritance tax return, filed in duplicate, and payment in
the amount of Six Thousand Eight Hundred Forty-Five and 10/100 ($6,845.10), as payment for the
above estate.
A check for filing fee in the amount of $15.00 is also enclosed
If there are any questions or concerns, please contact me at the Shippensburg office. Thank
you.
Sincerely,
~~
Hamilton C. Davis
for Zullinger -Davis _-
Professional Corporation
HCD/njk _-~
Enclosure
C~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
ZULLINGER-DAVIS
C/O DAVIS HAMIILTON C
20 EAST BURD STREET SUITE 6
SHIPPENSBURG, PA 17257-0040
fold
ESTATE INFORMATION.. ssN: 204-07-0026
FILE NUMBER: 2102-1 180
DECEDENT NAME: MOHLER LESTER M
DATE OF PAYMENT: 09/18/2003
POSTMARK DATE: 09/17/2003
couNTY: CUMBERLAND
DATE OF DEATH: 12/23/2002
101 ~ 56,845.10
TOTAL AMOUNT PAID:
REMARKS: SHARON LIGHTNER EXECUTRIX
C/O ZULLINGER -DAVIS
CHECK#138
INITIALS: SK
SEAL RECEIVED BY:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT NQ. CD 003029
DONNA M. OTTO
REV-1162 EX(11-961
56,845.10
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
/~ _ ~i~ - i
V BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
HAMILTON C I)AVIS
ZULLINGER DAVIS
PO BOX 40
SHIPPENSBURG PA 17257
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REY-1547 E% AFP (Y1-OS)
DATE 10-27-2003
ESTATE OF MOHLER LESTER M
DATE OF DEATH 12-23-2002
FILE NUMBER 21 02-1180
COUNTY CUMBERLAND
_ ACN 101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ _____________________
------------------------------
-------------------------- ----------------------------------
REV-1547 EX AFP (01-031 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE of MOHLER LESTER M FILE N0. 21 02-1180 ACN 101 DATE 10-27-2003
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (.schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held :stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Sclhedule G)
8. Total Assets
(1) 58,500.00
(2) .00
(3) .00
(4) .00
[5) 6,164.59
(6) .00
(7) .00
(8)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
64,664.59
APPROVED DEDUCTIONS AND EXEMPTIONS: 17,051.83
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule Il (10) 1.978.79
11. Total Deductions (11) 19.030.62
45,633.97
12. Net Value of Tax Return (12) .00
13 Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13)
.
14. Net Value of Estate Subject to Tax (14) 45,633.97
NOTE: if an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
00
00
.00
15. Amount of Line 14 at Spousal rate (15) .
=
X
045
00 . 00
16 Amount ofi Line 14 taxable at Lineal/Class A rate (16) .
•
X
.
17 Amount of Line 14 at Sibling rate (17) .00 X 12 .00
.
18 Amount of Line 14 taxable at Collateral/Class B rate (18) 45,633.97 X 15 6,845.10
. (19)= 6,845.10
19. Principal Tax Due
IA1C GKCL11.7-
DATE
NUMBER +
INTEREST/PEN PAID (-)
AMOUNT PAID
09-17-2003 CD003029 .00 6,845.10
TOTAL TAX CREDIT 6,845.10
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
^ IF PAID AFTER DATE: INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF' ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- 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 Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: Ta fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed an the reverse side.
--Make check or money order payable to: REGISTER OF MILLS, AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an ^Application
far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount ar interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, 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 he addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) 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 (5%) discount of
the tax paid is allowed.
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty 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 bean assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one C1l day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six [6%l percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Y~ar Rate Factor Year Rate Factor
1982 20% .000548 1987 9% .000247 1999 7% .000192
1983 16% .000438 1988-1991 11% .000301 2000 8% .000219
1984 11% .000301 1992 9% .000247 2001 9% .000247
1985 13% .000356 1993-1994 7% .000192 2002 6% .000164
1986 10% .000274 1995-1998 9% .000247 2003 5% .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER 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 UNDER RULE 6.12
Lester M. Mohler
Name of Decedem:
Date of Death:
Estate No.
12/23/2002
2002-01180
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
If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
Date:
If the answer to No. 1 is Yes, state the following:
Did the personal representative file a final account with the Court? Yes
No X
The separate Orphans' Court No. (if any) for the personal
representative's account is:
Did the personal representative state an account informally to the
parties in interest? Yes X No
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.
r
c.'Davis, e
P.O. Box 40
Shippensburg, PA 17257
(717) 532-5713
Capacity: __ Personal RePresentat',.~~
XX Counsel for ~rsonal
Representati{,e