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Home My WebLink About04-0152 PETITION FOR PROBATE and GRANT/DF~ LETTERS Estate of CATHERINE BOWERS No. -¢~) ,¢/--/~¢"'¢~ also known as To: , Deceased. Social Security No. 138-26-3125 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executor in the last will of the above decedent, dated JUNE 111 1991 and codicil(s) dated NONE Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania in the named (state relevant cimumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in CUMBERLANB County, Pennsylvania, with her last family or principal residence at 19 PATTON ROAD~ MECHANICSBURG BOROUGH~ MECHANICSBURG~ PENNSYLVANIA (list street, number and municipality) Decedent, then 94 years of age, died 1128104 at 10 SOUTH BROAD STREET~ MECHANICSBURG BOROUGH~ MECHANICSBURG~ PA 17055 Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never ajudicated incompetent: NONE Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ $ 1271000.00 100~000.00 19 PATTON ROAD; MECHANICSBURG; PENNSYLVANIA WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters TESTAMENTARY thereon. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) GERALD P. BOWE~ 10 SOUTH BROAD STREET MECHANICSBURG PA 17055 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF._CJJM~,~RLaND~ SS The petitioner(s) above-named swear(s) or 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 represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this / .rf"~// dayof ~~//S~/~/__~_~42~'~ -' f' . GERALD P . BOWERS , ~J~. Estate of CATHERINE BOWERS , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW P~'~"~'q-.~/ /bfY , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 6/t 1t91 described therein be admitted to probate and filed of record as the last will of CATHERINE BOWERS and Letters ,TESTAMENTARY are hereby granted to GERALD P. BOWERS~ JR. FEES Probate, Letters, Etc ......... Short Certificates ( ) ,.x~-/~,q. ~ .~ ...... ~enunmatlon ............ TOTAL Filed..,jZ'_~',./~.,...~,c~?_ .~. MURREL R. WALTERS III 2~849 ATTORNEY (Sup. Ct. I.D. No.) 54 EAST MAIN STREET ,MECHANICSBURG PA 17055 ADDRESS 717-697-4650 PHONE LAST WILL AND TESTAMENT I, CATHERINE BOWERS, a resident of Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my LAST WILL and TESTAMENT, hereby revoking any and all Wills and Codicils previously made by me. I I declare that I am not married, my beloved husband having predeceased me, and that I have one child, GERALD P. BOWERS, JR. II I direct that my debts and funeral expenses be paid as soon after my death as is practicable by my Executor out of my residuary estate, but not from any assets, funds, death benefits or insurance proceeds which are otherwise excludable or exempt from my gross estate for federal estate valuation or tax purposes. III I direct that all estate, succession, legacy, inheritance or other transfer taxes, however designated that shall become payable by reason of my death in respect of all property comprising my gross estate for death tax purposes, whether or not such property passes under this LAST WILL, shall be paid by my Executor out of my residuary estate, but not from any assets, funds, death benefits or insurance proceeds which are otherwise excludable or exempt from my gross estate for federal estate valuation or tax purposes. IV I give, devise and bequeath all my property, whether real or personal, wherever situate, including any property over which I may have a power of appointment to my son, GERALD, per stirpes. V I nominate, constitute and appoint my son, GERALD, as Executor of this LAST WILL, to serve without bond. iN WITNESS WHEREOF, I, CATHERINE BOWERS, have set my hand to this LAST WILL this //,L day of June, 1991. CATHERINE BOWERS ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA : ss. COUNTY OF CUMBERLAND : I, CATHERINE BOWERS, Testatrix, 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; that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to BOWERS, Testatrix, this and acknowledged before me by CATHERINE //'~ day of June, 1991. Notary Public--- _Mecha~ics~_, . .... 1 1995 I My ~ ~.Xl:xres~ , J AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : ss. COUNTY OF CUMBERLAND : We,/~, o'~/' ~ ~/~/~/~ ~ and the witnesses whose names are signed to the attached or foregoing instrument being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her LAST WILL; that CATHERINE BOWERS signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at the time 18 years of age or more, of sound mind and influence, under,no constraint or undue Sworn or affirmed to and acknowledged before me this // ~ day of June, 1991. Notary Publ i~d-~ CATHERINE BOWERS Attorney at Law 5,: East 141ain Street ~eehaniesburg, Pen.sylvania CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. 2004-0152 To the Register: CATHERINE BOWERS January 26, 2004 Admin. No. 21-04-0152 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 February 18, 2004. Name Address Gerald P. Bowers, Jr. 10 South Broad Street, Mechanicsburg, PA 17.~~ Notice has now been given to all persons entided thereto der R 5.6(a) ept: NONE Dare: February 18, 2004 Murrel R. Walters, III, Esquire 54 East Main Street Mechanicsburg, PA 17055 (717) 697-4650 Capacity: Personal Representative X Counsel for personal representative REV-1500 ~E~ + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 I -0 4 0 I 5 2 COUNTY COOE YEN~ NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) BOWERS~ CATHERINE DATE OF DEATH (MM-DD-Year) Oll2612OO4 DATE OF BIRTH (MM-DD-Year) 0310611909 SOCIAL SECURITY NUMBER I 3 8- 2 6- 3 I 2 5 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER r~l. Odginal Return O4. Limited Estate r~'j 6. Decedent Died Testate (Attach copy of Will) ~]9. Litigation Proceeds Received E~]2. Supplemental Return E~4a. Future Interest Compromise (date oi'death after 12.12-82) r~7. Decedent Maintained a Living Trust (A~ch copy of Trust) [~] 10. Spousal Poverty Credit (date of death between 12.31-91 and 1-1-95) D3. Remainder Return (date of death prior to 12-13-82) DS. Federal Estate Tax Return Required __ 8. Total Number of Safe Deposit Boxes O11. Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: COMPLETE MAILING ADDRESS NAME MURREL R. WALTERS III; ESQ. FIRM NAME (If Applicable) TELEPHONE NUMBER 7171697-4650 54 EAST MAIN STREET MECHANICSBURG PA 17055 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B)i (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (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. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 1187500.00 1~700.00 50,793.99 OFFICIAL USE ONLY (8) (11) 179;640.99 11;951.17 17409.54 13,360.71 (12) 166,280.28 (13) 14, Net Value Subject to Tax (Line. 12 minus Line 13) (14) 1667280.28 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. X __ (15) 166~28o.28 x .o45 (16) x .12 (17) x .t5 (18) (19) 77482.61 7,482.61 · · BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH DeceUent's Complete Address: STREETADDRESS 19 PATTON ROAD CITY MECHANICSBURG Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty ISTATE PA I ZIP 17055 (1) 374.13 Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) 7;482.61 374.13 7;108.48 If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) 7,108.48 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ........................................[] [] c. retain a reversionary interest; or ...................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneticiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the 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 w'nich preparer has any knowledge. SIGNATURE OF PER,~N RESPONSIBLE FOR FILING RETURN ADDRESS GERALD P. BOWERS, JR./,"/'/ 10 SOU,TH B~OA/~ ST.,/~CHANICSBURG SIGNATU RE OF ~Ef~R~ ~~' -~IME ADDRESS IR. WAL S III ESQ DATE 4/13/04 PA 17055 DATE 4/13/04 554 EAST MAIN ST.; MECHANICSBURG PA 17055 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exem0t a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502F-X*~(1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX EETUEN EESIDENT DECEDENT SCHEDULE A EEAL ESTATE ESTATE OF FILE NUMBER BOWER~, CATHERINE 21 04 Q1~2 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 19 PATTON ROAD MECHANICSBURG BOROUGH, PA PER APPRAISAL OF MARK E. HILBERT DESCRIPTION VALUE AT DATE OF DEATH 118,500.00 TOTAL (Also enter on line 1, Recapitulation) $ '1'18,SO0.O0 (If more space is needed, insert additional sheets of the same size) REV-1503 EX,'~(1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF BOWERS. CATHERINE~ All property jointly-owned with right of survivorship must be disclosed on Schedule F. FILE NUMBER 21 04 0152 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 4,369.00 PRUDENTIAL 100 SHARES @ 43.69 JOHN HANCOCK 100 SHARES @ 42.78 TOTAL (Also enter on line 2, Recapitulation) $ 4,278.00 8;647.00 (If more space is needed, insert additional sheets of the same size) REV-1508 E~, + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA. INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER BOWERS. CATHERINE~ 21 04 Q1~2 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. HOUSEHOLD CONTENTS 1,700.00 TOTAL (Also enter on line 5, Recapitulation) $ 1~7OO.0O (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER BOWERS. CATHERINE ;~1 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. 04 SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. GERALD P BOWERS JR. 10 SOUTH BROAD STREET SON MECHANICSBURG, PA 17055 B MARCIA K. BOWERS 10 SOUTH BROAD STREET MECHANICSBURG, PA 17055 DAUGHTER IN LAW JOINTLY-OWNED PROPERTY: L~- ~ I~-~ DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MABE Include name of finandal institution and bank account number or similar identifying number. Attach DATE OF DEATH BECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERE,~ 1. A. 1986 FIDELITY FUNDS 24,703.17. 50. 12,351.5! MONEY MARKET 2 A & B 3/t8/85 MEMBERS 1ST F.C.U. 440.72 33.3 146.7{ SAVINGS 3 A & B 3118185 MEMBERS 1ST F.C.U. 1,231.35 33.3 410.0z CHECKING 4 A & B 10121/85 MEMBERS 1ST F.C.U. 79,327.28 33.3 26,415.9~ INVESTMENT SAVINGS 5 A 1986 SCHWAB SECURITI ES 22,939.23 50. 11,469.6; MONEY MARKET TOTAL (Also enter on line 6, Recapitulation) $ 50~793.9.= (If more space is needed, insert additional sheets of the same size) REV-1511ER + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BOWERS. CATHERINE 21 04 Debts of decedent must be reported on Schedule I. 01~2 ITEM NUMBER DESCRIPTION AMOUNT 2 3 4 5 6 7 8 9 10 FUNERAL EXPENSES: MALPEZZI FUNERAL HOME MECHANICSBURG, PA GREEN BROOK MEMORIAL MEMORIAL MARKER ROYERS FLOWERS FLOWERS GARDEN BOUQUET FLOWERS VINCENTS AT THE KING FUNERAL MEAL REVERAND CLAIRE PULA FUNERAL SERVICE CAROLINE DILLON FUNERAL SERVICE MUSIC ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) GERALD P. BOWERS JR. Social Security Number(s) / EIN Number of Personal Representative(s) Street Address RENOUNCED City State Year(s) Commission Paid: Attorney Fees MURREL R. WALTERS III ESQ Family Exemption: (if decedent's address is not the same as claimant's, a~ch explanation) Claimant Zip Street Address City Relationship of Claimant to Decedent Probate Fees REGISTER OF WILLS ClMBERLAND COUNTY Accountant's Fees State Zip Tax Return Preparer's Fees AL WHITCOMB, P.A. CHARLES SCHWAB STATEMENT OF ACCOUNT USPS POSTAGE FOR STOCK REDEMPTION FRANKLIN PRINTING PHOTCOPIES MEMBERS 1ST F.C.U. CHECK BOOK PRINTING MARK E. HILBERT REAL ESTATE APPRAISAL 6,771.22 175.00 61.47 90.10 596.88 100.00 100.00 2,850.00 340.00 495.00 25.00 t9.75 0.85 25.90 300.00 TOTAL (Also enter on line 9, Recapitulation) $ '1 '1,951.17 {If more space is needed, insert additional sheets of the same size) REV-1512 EX + (t -97) COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES,& LIENS ESTATE OF FILE NUMBER BOWERS, CATHERINE ~1 04 Include unreimbursed medical expenses. 0152 ITEM NUMBER DESCRIPTION AMOUNT 1. 85.61 4 10 WEST SHORE EMS MEDICAL AT&T TELEPHONE PPL ELECTRIC UNITED WATER WATER MECHANICSBURG BOROUGH SEWER AND REFUSE VERIZON TELEPHONE PINNACLE HEALTH CARE MEDICAL BARRY HECKARD, TAX COLLECTOR REAL ESTATE AND PERSONAL TAX ;ENCE REPAIR [& R BLOCK INCOME TAX PREPARATION TOTAL (Also enter on line 10, Recapitulation) 59.23 343.06 28.89 106.02 41,35 100.00 604.07 6.31 35.00 1,409.54 (If more space is needed, insert additional sheets of the same size) REV-1513. EX + (~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF BOWER: NUMBER CATHERINE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] GERALD P. BOWERS JR 10 SOUTH BROAD STREET MECHANICSBURG~ PA 17055 FILE NUMBER 21 04 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SON 0152 AMOUNT OR SHARE OF ESTATE 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003841 WALTERS MURREL R III 54 E MAIN STREET MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 138-26-3125 ~FILE NUMBER: 2104-0152 DECEDENT NAME: BOWERS CATHERINE DATE OF PAYMENT: 04/1 9/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/26/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $7,108.48 "REMARKS: ! ! ,~"" SEAL GERALD P BOWERS JR CHECK#120 TOTAL AMOUNT PAID' $7,108.48 INITIALS: AC RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDTVZDUAL TAXES TNHERZTANCE TAX D'rVTSTON DEPT. Z80601 HARRTSBURG, PA 17128-0601 CONHONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-IS~i7 EX AFP (01-OS) HURREL R WALTERS I~E~ii 5q E MAIN ST HECHANICSBURG [P~A 17055 F~ DATE 06-08-2004 ESTATE OF BOWERS DATE OF DEATH 01-26-Z004 FILE NUHBER 21 04-0152 COUNTY CUMBERLAND ACN 101 I kmoun( Remi~ed CATHERINE HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG TH/S L]:NE ~ RETAIN LOWER PORT/ON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOT/CE OF ZNHER]:TANCE TAX APPRA]:SEHENT, ALLOWANCE OR D]:SALLOWANCE OF DEDUCT]:ONS AND ASSESSHENT OF TAX ESTATE OF BOWERS CATHERINE F]:LE NO. 21 04-0152 ACN 101 DATE 06-08-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE ]:NTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~nership Zn~eres~ (Schedule C) (3) q. Mortgages/No,es Receivable (Schedule D) (~) S. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To~el Asse~s APPROVED DEDUCTZONS AND EXENPTZONS= 9. Funeral Expenses/Adm. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Deb~s/Hor~gage Liabilities/Liens (Schedule 1) (10) 11. To,al Deductions 12. Na~ Value of Tax Re~urn 118~500.00 8/647.00 .00 .O0 1~700.00 50~795.99 .00 (8) 11,951.17 NOTE: To insure proper credi~ ~o your account, subai~ ~he upper portion of ~his form wi~h your ~ax payment. 15. 1~. NOTE: 179,640.99 ANOUNT PAID 7,108.48 TOTAL TAX CREDIT BALANCE OF TAX DUEJ ZNTEREST AND PEN. TOTAL DUE reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Aeoun~ of Line lq a~ Spousal ra~e (15) . O0 X O0 = 16. Amoun~ of Line 1~ ~axable a~ Lineal/Class A ra~:e (16) 166,280.28 x 045 = 17. Aeoun~ of Line lq a~ Sibling ra~a (17) . O0 X 12 = 18. Amount: of Line 1D ~:axeble a~ Collateral/Class B ra~e (18) . O0 X 15 = 19. Principal Tax Due (19)= TAX CREDZTS-' PAYHENT RECETpT DT$COUNT DATE NUHBER /NTEREST/PEN pAID (-) 04-19-2004 CD00~5841 .00 .00 7,482.61 .00 .00 7,482.61 IF PA/D AFTER DATE /NDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 7,482.61 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT ZS REQUIRED. IF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCT/ONS.) Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) Ne~ Value of Es~a~e Sub~ec~ ~:o Tax (lq) 166,280.28 :Zf an assessment was issued previously, 11nas 1~, 15 and/or 16, 17, 18 and 19 ~ill lr409.54 (1~) 13.36fl.71 (1~) 166,280.28 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATXVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- 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 Coeeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. To fulfill the requirements of Section glqO af the Inheritance and Estate Tax Act, Act gl of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make 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 ba requested by completing an "Application for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1515). Applications are available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z4-hour ansaering service for forms ordering: 1-800-56Z-2050; services for taxpayers eith special hearing and / or speaking needs: 1-800-q47-50ZO (TT only). Any party in interest not satisfied mith the appraisement, allowance, or diselloeance cf deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. gBlOZ1, Harrisburg, PA 171Z8-1021, 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 on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. lB0601, Harrisburg, PA 17liB-0601 Phone C717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. The 15Z 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 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 ~ould appeal tho tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day Free the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) 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 mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Tho applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year ~ 20X .000548 ~'t~%-1991 llZ ,000301 ~ 1983 16Z .000458 199Z 9Z .000247 200Z 1984 llZ .000501 1995-199q 7Z .O0019Z 2005 1985 13Z .000356 1995-1998 9Z .000247 2004 1986 lOZ .000Z74 1999 7Z .O0019Z 1987 X0Z .000Z74 ZOO0 7Z .00019Z --Interest is calculated as folloas: Daily Rate Factor 9Z .O00Zq7 6Z .000164 5Z .000137 qZ .000110 INTEREST = BALANCE OF TAX UNPAID X NUItBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. Cumberland County - Register Of Wills One, Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/16/2005 WALTERS MURREL RIll 54 E MAIN STREET MECHANICSBURG, PA 17055 RE: Estate of BOWERS CATHERINE File Number: 2004-00152 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' 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 deathr shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 1/26/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, t ~~. ~ :Q 1tt-.4 jl , __ ~;"!64:?'U'tce..'i=/ _),i4~t4.4:&~~~ GLENDA FARNER STRASBAUGH .' t REGISTER OF WILLS ,~ cc: File Personal Representative(s) Judge ", { '1 PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION Name of Decedent: Date of Death: Estate No.: STATUS REPORT UNDER RULE 6.12 CATHERINE BOWERS January 26, 2004 21-04-0152 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes_X_ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete (date) 3. If the answer to No.1 is yes, state the following: A. Did the personal representative file a final account with the court? Yes No _X_ B. C. in interest: D. Date: Dece~ber 20, 2005 The separate Orphans' Court No. (if any) for the personal representative's account is: (Not Applicable in Dauphin County) Did the personal representative state an account informally to the parties Yes _X_ No Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orl?hans' Coup'~~nd may be attached to this report. // / // / i / / / " / / . /1{~/ r/.',. (I!(/ . l__ MURREL R. W ALTERS, III, ESQUIRE 54 East Main Street Mechanicsburg, P A 17055 717-697-4650 Capacity: Personal Representative _X_ Counsel for Personal Representative ~'t