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HomeMy WebLinkAbout04-0364PETITION FOR PROBATE and GRANT OF LETTERS Estate of Madeline B. Shanks No. also known as To: Social Secudty No. 486-05-6830 Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner, who is 18 years of age or older and the sole remaining executrix named in the last will of the above decedent, dated November 17, 1999, and co-executor, Peggy L. Daniel, having executed a renunciation on the day of April, 2004. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 11 Abbey Court, Carlisle, PA 17013. Decedent, then 92 years of age, died March 30, 2004, at HCR-Manor Care-Carlisle, 940 Walnut Bottom Road, Carlisle, PA 17013. 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 adjudicated 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: 11 Abbey Court, South Middleton Township, Cumberland County, Pennsylvania (one-third interest) $ 298,000.00 $ 36,666.67 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will an~. codicil(s)~resented herewith and the grant of letters testamentary thereon. Sign at..~a~d Residence(~}f~iti~,n~r(s) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : 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 p~ .r,~OJnal representative(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~.~_z'/Jday of . L/t/ "~ [ ,fi] ' { ] ///~/ '- /' -- f ' Rc~i~-er - -/ Signature(s) PETITION FOR PROBATE and GRANT OF LETTERS fl]SO ~Wtt as The petition Your petitionerl in the last wilt of the and codicil(s) dated No. To: Register of Wills for the ., Deceased. County of No. Commonwealth of Pennsylvania the undersigned respectfully represents that: who is/are 18 years of age or older an the execut ove decedent, dated in the (state circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at in Col last'family or principal at Pennsylvania, with at Decendent, then (list years number and muncipality) Except as follows, decedent did not marry, after execution of the will offered for probate; incompetent: Decendent at death owned property with estimated follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property ~n fia $ (If not domiciled in Pa.) Personal property $ Value of real estate in Pennsylvania $ situated as follows: not have a child born or adopted not the vict of a killing and was never adjudicated WHEREFORE, petitioner(s) presented herewith and the grant theron. request(s) the of the last will and codicil(s) (testamentary; adminisl c.t.a.; administration d.b.n.c.t.a.) COMM~ OF OF PERSONAL REPRESENTATIVE OF PENNSYLVANIA ~ ss tru t~ is) above-named swear(s) or affirm(s) that the statements in the foregoing correct to the best of the knowledge and belief of petitioner(s) and that as of the above decedent petitioner(s) will well and truly administer the estate according to Sworn to or before me this affirmed and subscribed day of Register are REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA RENUNCIATION In Re Estate of Madeline B. Shanks, Deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned, Peggy L. Daniel, daughter of the above-named decedent, hereby renounces the right to administer the Estate and respectfully asks that Letters Testamentary be issued to my sister, Madelyn A. Kauffman. WITNESS her hand and seal this ~2'"~ day of April, 2004. 324 South Smedley Street Philadelphia, PA 19103 COMMONWEALTH OF PENNSYLVANIA ...... OF ,,~__..~t:~., &z_,.//'/~'d~ ..-~'~' .: SS .~ COUNTY On the c~f ' day of April, 2004, before me, the undersigned officer, a Notary Public, personally appeared Peggy L. Daniel, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the foregoing for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~-OTARY PUBLIC- his is to certify that the information here given is correctly copied from an Original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 1032~31a No. Local Registrar HAR $ l 200,~ Date m05.,43 I~v. 2m7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS ~-~ ~, ,.t CERTIFICATE OF DEATH ' 1k3 * ' Madel~e B. ,. 92 .. Qant~rland ,,~ Hcmsmaker 940 Walnut Bottcm Road Carlisle, PA 17013 Shanks I" F I' 486 -- 05 _ 6830 I, March 3~, '2004 I [ I 10/5/1911 [ ,~ookf~eld, / .... [] t~,,U ~ I~_ I ~ I,. I,* mlssour:l. [k ' ~' [~'"" ~ ~:=-.-- [] ~-..;,) [] ~. th Middleton ManorCare Nursing Hctae ,.~':~"~"~'~'~' ' ,~ White ,,,. Her o~n lac:me 12,.,~ I "'~'*" I..Wi~d ~:,u~. ,,.~,. ~ -~.~ ~..~,~, South Alexander MacDonald ,~;,;:-.:z..-s~u~rr,_:-.;.~ ,,. Claire Laforte ~Madelyn A. Kauffman INFO~I&4ANT'$tAAI[J4GAI~OflE~(~ ]~ 18 Dulles Drive West; Camp Hill, PA 17011 ~'~'~ ~- ~l"'-Vl/2004 I,,~st Harrismrg ~Cr~. ~ Harrisburg, PA ~~~~ ~~ - ~ ~/~;~ ~ I ~., .... ~.,. ~.,. _ _ ~::.-:~: I'~[ ~ ~ I~"~~(~'~.~') I~t..~m~E~ ' -- , .................................................... F:\FILES~DATAFILE\WILLS\9976.wil LAST WILL AND TESTAMENT I, MADELINE B. SHANKS, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. I direct that all my legally enforceable debts, funeral expenses, testarr~ rrtary e~enses~_~ all inheritance taxes (whether such taxes may be payable by my estate or prope~) shall be paid ~om my residu~ estate as soon as practicable after my de~se and aS pa~ of the adminis~ation of my estate. My Executors shall have no du~ or obligation to obtain. reimbursement for any such tax so paid, even though on proceeds ofinsur~ce or oth~prop~ ~. not passing under this Will. 1 give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my daughters, PEGGY L. DANIEL and MADELYN A. KAUFFMAN, absolutely. 3. In the event either of my said daughters shall predecease or fail to survive me by thirty (30) days, then her share shall be distributed unto my remaining daughter. 4. In the event both of my said daughters shall predecease or fail to survive me by thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, unto ST. PATRICK CATHOLIC CHURCH, Carlisle, Pennsylvania. o I nominate, constitute and appoint my said daughters, PEGGY L. DANIEL and MADELYN A. KAUFFMAN, or the survivor of them, as Executors of my estate. Page 1 of 3 Pages M.B.S. o I direct that my Executors shall not be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 7. I authorize and empower my Executors, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instruments as may be necessary, to carry out any of these powers. In addition, ! direct that my Executors shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this [ '7 '/~ day of ~r~er~ 1999. Ma&line B. Shanks SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 2 of 3 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Madeline B. Shanks, 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 willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Madeline B. Shanks Sworn or affirmed to and acknowledged before me by Madeline B. Shanks, the Testatrix, this day of ~F~r~c.g,..~ , Notary Public COMMONWEALTH OF PENNSYLVANIA ) 'SS. COUNTY OF CUMBERLAND ) NOTARIAL SEAL I CORRINE L. MYERS, Notary Public Carlisle Boro, CumberlandCounly My Commission Expires May 27, 2003 the witnesses whose~ames are sighed to the attached or foregoing instrument, being duly qua~4k~ed according to law, do depose and say that we were present and saw Madeline B. Shanks, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the heating and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed before me this )'~/J&day of ]~)~ N o"l~-y Public Page 3 of 3 Pages NOTARIAL SEAL C~OR..~.NE_ L. MY_ERS, No,ary Pubic My L;ommission~Ma¥ 27, 2003 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Date of Death: Will No. Admin. No. Madeline B. Shanks March 30,2004 2004-00364 21-04-0364 TO THE REGISTER: I certify that notice of beneficial interest 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 April 19, 2004: Name Address Peggy L. Daniel 324 S. Smedley Street Philadelphia, PA 19103 Madelyn A. Kauffman 18 Dulles Drive West Camp Hill, PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6(a). ROBERT P. KLINE, ESQUIRE 714 Bridge Street Post Office Box 461 New Cumberland, PA 17070-0461 (717) 770-2540 Attorney for Madelyn A. Kauffman, Executrix of the Estate of Madeline B. Shanks Estate of Madeline B. Shanks, Deceased REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY No. 21-04-0364 Date of Death: March 30, 2004 Social Security No. 486-05-6830 Personal Representative of the above Estate, deceased, verifies 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 verify that the statements made in this Inventory are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Attorney: Robert P. Kline, Esquire I.D. No.: 58798 Address: 714 Bridge Street Post Office Box 461 New Cumberland, PA 17070 Telephone: (717) 770-2540 Made'tyn A. ,K~auf~rha'n; ~x~j, ix .i ," 18 Dulies Dr!~e West ' c' Camp Hill, PA 17011 (717) 732-96-91 Description Dated: Value 31,893.64 224,478.01 25,676.06 27,203.79 65.00 164.00 14,536.49 Total: 324,016.99 1. M&T Bank Check Account #481890 2. M&T Bank Savings Account #015004198191105 3. M&T Bank Certificate of Deposit #031003908164103 4. Waypoint Bank Savings Account #8000037621 5. Homeowners Insurance Refund from K.R. MacDonald, Inc. 6. Tri-State Imaging Refund 7. Cecil & Helen Scanlon Trust Distribution 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 0O4059 KLINE ROBERT P 714 BRIDGE STREET P.O. 461 NEW CUMBERLAND, PA 17070 ........ fold ESTATE INFORMATION: SSN: 486-05-6830 FILE NUMBER: 2104-0364 DECEDENT NAME: SHANKS MADELINE B DATE OF PAYMENT: 06/1 7/2004 POSTMARK DATE: 06/1 5/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/30/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $15,039.05 TOTAL AMOUNT PAID: $15,039.05 REMARKS: SEAL CHECK# 2568 INITIALS' JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ROBERT P. KLINE, ESQ. June 16, 2004 Glenda Famer-Strausbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re~ Estate of Madeline B. Shanks No. 21-04-364 Dear Glenda: Enclosed with this letter you will find a check payable to "Register of Wills, Agent" in the amount of $15,039.05, representing a prepayment of the inheritance tax due on the above-referenced estate. Please forward a receipt to my office at your earliest opportunity. I expect that an inheritance tax return will be filed in this matter within the next month. ,,~I~ yours, Robert P. Kline, Esquire RPK/srf Enclosure cc: Madelyn Kauffman ~IOLI Vd 'OlS!I~o o.renbS osnoql.moo au0 osnoqlanoo Xlunoo ptrel.~oqumo SlI!A~ oto :~ols.ti~oH 'q~n~qsne.~lS_.~ouxed ePUOi9 COMMONWEALTH OF PENNSYLVANIA DEPAR'RMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT I OFF'iCiAL :.JS!'=': ONLY FILE NUMBER 21 J COUNTY CODE 04 00364 YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Shanks, Madeline B. 486- 05- 6830 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED I. DUPLICATE WITH THE 03/30/2004 10/05/1911 REGISTER OF WILLS ~fllF ^PPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. OriginalRetum [] 2. SupplementalReturn [] 3. Remainder Retum (date of death pdor to12-13-82) [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after [] 5. Federal Estate Tax Return Required 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach __ 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) j[] 9. Litigation Proceeds Received [] 10 Spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) ~ i AME COMPLETE MAILING ADDRESS Robert P. Kline ~ (~ 714 Bridge Street Kiine Law Office P.O. Box 461 tELEPHONE NUMBER New Cumberland, PA 17070 717/770-2540 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (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) None None None None 323,647.16 35,475.65 None 6,458.59 873.59 OF'~:ICJAL LJSE (8) 359,122.81 7,332.18 351,790.63 351,790.63 (11) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x .00 or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate 3 5 1,790.63 x .045 (15) (16) 15,830.58 15,830.58 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due 20. [] (19) Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS CITY 940 Walnut Bottom Road Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 15,039.05 791.53 Total Credits (A + B + C) (2) 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. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 15,830.58 15,830.58 0.00 0.00 0.00 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 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? ...................................................................................................................... [] [] 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 which preparer has any knowledge. URE OF PERSON I~-SPONSIB~E FOR FILING RET~j~N ADDRESS . A..Kauffm~l / / ~/I · 18 Dulles Drive West Camp Hill, PA 17011 DATE ~ATE SIGNATURE OFP~ OTHER THAN REPRESENTATIVE ADDRESS 714 Bridge Street DATE P.O. Box 461 New Cumberland, PA 17070 ~.a ~ ) ~ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANtA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Shanks, Madeline B. 21 - 04 - 00364 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH M&T Bank checking account #481890 M&T Bank savings account #015004198191105 M&T Bank certificate of deposit #031003908164103 Waypoint Bank savings account #8000037621 Homeowners insurance refund fi-om K.R. MacDonald, Inc. Tri-State Imaging refund Cecil & Helen Scanlon Trust distribution TOTAL (Also enter on Line 5, Recapitulation) 31,893.64 224,478.01 25,676.06 27,203.79 65.00 164.00 14,166.66 323,647.16 SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Shanks, Madeline B. 21 - 04 - 00364 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Peggy L. Daniel B Madelyn A. Kauffman 324 South Smedley Street Philadelphia, PA 19103 18 Dulles Drive West Camp Hill, PA 17011 Daughter Daughter JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM LETTER DATE Include name of financial institution and bank account number DATE OF DEATH DECD'S VALUE OF NUMBER FOR JOINT MADE or similar identifying number. Attach deed for jointly-held realVALUE OF ASSET iNTEREST DECEDENT'S INTEREST TENANT JOINT estate. 1 10/13/1994 11 Abbey Court, Carlisle, PA 17013; Parcel 106,428.00 33.333°A 35,475.65 #40-24-0759-001 (Assessed Value $101360 x 1.05 CLR = 106428.00) copy of deed attached TOTAL (Also enter on line 6, Recapitulation) 35,475.65 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI-EDULE H ~EXPENSES& ESTATE OF FILE NUMBER Shanks, Made]ine B. 2! - 04 - 00364 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER Bo FUNERAL EXPENSES: Ewing Brothers Funeral Home, Inc., 630 S. Hanover St., Carlisle, PA 17013 ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Kline Law Office -- Robert P. Kline Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Register of Wills The Sentinel Cumberland Law Journal Accountant's Fees State Zip Tax Return Preparer's Fees Other Administrative Costs TOTAL (Also enter on line 9, Recapitulation) 3,404.00 2,500.00 398.00 81.59 75.00 6,458.59 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Shanks, Madeline B. 21 - 04 - 00364 Include unreimbumed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT HCR ManorCareCarlisle 372, Carlisle, PA 17013 Met-Ed account # 10-00-20-0546-8-8 M&T Bank (US Treasury SSA claim-return) TOTAL (Also enter on Line 10, Recapitulation) 18.00 81.59 774.00 873.59 ~EV:~513 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Shanks, Madeline B. SCHEDULE J BENEFICIARIES FILE NUMBER 21 - 04 - 00364 NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Peggy L. Daniel 324 South Smedley Street Philadelphia, PA 19103 Madelyn A. Kauffman 18 Dulles Drive West Camp Hill, PA 17011 RELATIONSHIP TO DECEDENT Do Not List Daughter Daughter [nter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet NON-TAXABLE DI,.'511~IBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET AMOUNT OR SHARE OF ESTATE one-half one-half F:WILES~DATAFILE\WILLS~9976. wil LAST WILL AND TESTAMENT I, MADELINE B. SHANKS, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executors shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 1 give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my daughters, PEGGY L. DANIEL and MADELYN A. KAUFFMAN, absolutely. 3. In the event either of my said daughters shall predecease or fail to survive me by thirty (30) days, then her share shall be distributed unto my remaining daughter. 4. In the event both of my said daughters shall predecease or fail to survive me by thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, unto ST. PATRICK CATHOLIC CHURCH, Carlisle, Pennsylvania. 5. I nominate, constitute and appoint my said daughters, PEGGY L. DANIEL and MADELYN A. KAUFFMAN, or the survivor of them, as Executors of my estate. Page 1 of 3 Pages M.B.S. I direct that my Executors shall not be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 7. I authorize and empower my Executors, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribUtion in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instruments as may be necessary, to carry out any of these powers. In addition, I direct that. my Executors shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this ~ 7 '~ 'day of ~ 1999. Madeline B. Shanks SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 2 of 3 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Madeline B. Shanks, 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 willingly; and that I signed it as my l~ee and. voluntary act for the purposes therein expressed. Madeline B. Shanks Swom or affirmed to and acknowledged before me by Madeline B. Shanks, the Testatrix, this __ day of ~ , IQr4q. COMMONWEALTH OF PENNSYLVANIA Not~y Public f_.,/ COUNTY OF CUMBERLAND NOTARIAL SEAL ) CORRINE L. MYERS, Notary Public · SS. Carlisle Boro, CumberlandCounly My Commission E~pires Ma~/27, 2003 ) the witnesses whose~ames are sighed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Madeline B. Shanks, the Testatrix, sign and execute the instmrnent as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her flee and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as wimesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed before me this )7 dayof NoXt~y Public Page 3 of 3 Pages ,)gq?. NOTARIAt SEAL , uumberlandCounlv PARCEL I.D. NO. ~z~''~37~'~/~/ THIS DEED MADE THE / '~- day of ~c'v{~,~ nine hundred ninety-four (1994), in the year one thousand BETWEEN MADELINE B. SHANKS of South Middleton Township, Cumberland County, Pennsylvania, hereinafter referred to as "Grantor" AND MADELINE B. SHANKS and her daughters, PEGGY L. DANIEL, of 330 Conestoga Road, Wayne, Delaware County, Commonwealth of Pennsylvania, and MADELYN A. KAUFFMAN, 18 Dulles Drive, West, Camp Hill, Cumberland County, Commonwealth of Pennsylvania, hereinafter referred to as "Grantees." WlTNESSETH, that in consideration of One Dollar ($I.00), the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey unto the said Grantees, their heirs and assigns as joint tenants with right of survivorship: ALL THAT CERTAIN tract of land with improvements thereon situate in South Middleton Township, Cumberland County, Pennsylvania, being designated as Unit B-1 in a Subdivision of the Villas in Plan Book 52, Page 124, described as follows: BEGINNING at a point on the Northwestern corner of the property of Unit B-2; thence along Unit B-2, South 75 degrees 47 minutes 50 seconds East 82.75 feet; thence along common area, South 14 degrees 12 minutes 10 seconds West 27.08 feet to a point; thence along common areas, North 75 degrees 47 minutes 50 seconds West 82.75 feet to a point; thence along common areas, North 14 degrees 12 minutes i0 seconds East 27.08 feet to the Point of Beginning. BEING designated as Unit B-i on a Subdivision Plan recorded in Cumberland County Plan Book 52, Page 124, containing 2,241 square feet also known as I1 Abbey Court, Carlisle, Pennsylvania. UNDER AND SUBJECT to a Declaration of Covenants and Restrictions recorded in Cumberland County Miscellaneous Book 337, Page 202. BEING the same property which The Villas Associates, by its Deed dated August 2, 1988, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "M", Volume 33, Page 479, granted and conveyed unto Emmett L. Shanks and Madeline B. Shanks, his wife, as tenants by the entireties. THE SAID Emmett L. Shanks died on February 9, 1993. said Madeline B. Shanks held said parcel in tenancy by the The entireties with Emmett L. Shanks. Madeline B. Shanks is the sole survivor of said tenancy. THIS CONVEYANCE is from parent to parent and children and is therefore exempt from realty transfer tax. IN WITNESS WHEREOF, said Grantor has hereunto set her hand and seal the day, month, and year first above written. Madeline B. Shanks COMMONWEALTH OF PENNSYLVANIA : : S.S. COUNTY OF CUMBERLAND : On this, the ,/~/~ day of 0~/~.. , 1994, before me the undersigned officer, personally appeared Madeline B. Shanks known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and seal Notary Pubhc o.~: :~':~'_~i~, · My Comm~saon ldo hereby certify that the precise r off,ce address of the within Grantees is: 1~ Abbey Court, Carlisle, PA 17013, 'Daniel a. Sodas, d~quire Attorney for Grantees COMMONWEALTH OF PENNSYLVANIA : : S.S. COUNTY OF CUMBERLAND : RECORDED on this ~" day of ~ , 199 ~ in Pagethe Recorder's~, Given Office of the said County, in Deed Book l~'~lorr~¢ , Volume ~:~ . under my hand and seal of the said e, the date above written. ~ t -~ ec~Fd~er REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate ofMadeline B. Shanks, No. 21-04-00364 Deceased Date of Death: March 30, 2004 Social Security No. 486-05-6830 FAMILY SETTLEMENT AND FINAL RELEASE ESTATE OF MADELINE B. SHANKS, DECEASED KNOW AL£ MEN BY THESE PRESENTS, that Madeline~i~Shan~ late~i~South Middleton Township, Cumberland County, Pennsylvania, deceased, ~d testa~i~ on I'4 'at;Ch 30, 2004, having first made her Last Will and Testament, which was duly ~e~fcuted b'~ Nove~r~ 17, 1999 and probated in the O~ce of the Register of Wills of Cumberland ~.~, oOpfil l< ~2004. WHEREAS, the said Madeline B. Shanks, by the aforesaid Last Will and Testament, named her daughters, Madelyn A. Kauffraan and Peggy L. Daniel, as Co-Executrix of said Last Will and Testament; WHEREAS, the said Peggy L. Daniel renounced her fight to serve as Executrix of said Last Will and Testament; WHEREAS, Letters Testamentary on the Estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to the said Executrix, hereinafter called personal representative; WHEREAS, the personal representative has gathered the assets of the Estate of the said decedent and the assets consist of personal and real property with the total net value of $351,790.63 as set forth in the Pennsylvania Inheritance Tax Return filed and approved by said personal representative, a copy of which has been provided to each of the named beneficiaries of the Estate of decedent; IVHEREAS, Peggy L. Daniel and Madelyn A. Kauffman, daughters of the decedent, are the sole and only heirs pursuant to the terms of the Last Will and Testament of the said decedent; and }VItEREAS, Peggy L. Daniel and Madelyn A. Kauffinan hereby acknowledge that they are in receipt of a copy of the decedent's Will, the Inventory filed of record with the Register of Wills of Cumberland County, the Pennsylvania Inheritance Tax Return filed and approved by the Execulhx and a First and FInal Account which includes a proposed Schedule of Distribution of remaining assets of the decedent. NO[V, THEREFORE, Peggy L. Daniel and Madelyn A. Kauffman, being the sole and only heirs under the Last Will and Testament of the said decedent, and being the only persons entitled to inherit under said Last Will and Testament, do hereby acknowledge that they have this day had and received from the aforesaid personal representative, in full satisfaction and payment of all sums of money, legacies, bequests, and devises as are given, devised and bequeathed to each of us respectively by the said Last Will and Testament, the amounts due to them under said Last Will and Testament as set forth in the Schedule of Distribution; and do hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, we agree that no account is necessary and we do hereby agree that we do consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confu'med by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. THEREFORE, we do hereby remise, release, quitclaim and forever discharge the said personal representative, Madelyn A. Kauffinan, her heirs, executors, administrators and assigns, of and from the said estate and from all actions, suits, payments, accounts, reckonings, claims, and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the Estate of the said decedent, and we do further hereby covenant and agree that should any liability come due to the estate of the said decedent after the signing of this Agreement, we do hereby covenant and agree that we will contribute to the Estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said Estate or the aforesaid personal representative after the signing, sealing and delivery of this Family Settlement Agreement and Final Release. IN WITNESS WttEREOF, we have hereunto set our hands and seals the day and year noted below. Date D~te and Testament of Madeline B. Shanks, Deceased IN RE: : IN THB COURT OF COMMON PLBA8 OF LEONA C. McCRARY, : CUMBERLAND COUNTY, PENNSYLVANIA an alleged Incapacitated : person .' ORPHANS' COURT DIVI81ON .. = NO. 2t - 04 - 0464 ORDER BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVTSZON DEPT. 280601 HARRTSBURG.. PA 17128-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE. TAX APPRAZSENENT, ALLO#ANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-I~i? EX AFP (01-03) ROBERT P KLINE 71q ~RIDGE ST NEN CUNBERLAND PA 17070 DATE 08-09-200q ESTATE OF SHANKS DATE OF DEATH 05-$0-200~ FILE NUMBER 21 0~-056~ COUNTY CUMBERLAND ACN 101 Amount Remitted MADELINE B MAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG TH'rS LXNE ~ RETAIN LONER PORT'tON FOR YOUR RECORDS *-~ REV-1547 EX AFP (01-03) NOTXCE OF XNHERXTANCE TAX APPRAXSEMENT, ALLONANCE OR DXSALLONANCE OF DEDUCTXONS AND ASSESSMENT OF TAX ESTATE OF SHANKS MADELTNE B FXLE NO. 21 04-056q ACN 101 DATE 08-09-200~ TAX RETURN NAS: (X) ACCEPTED AS FXLED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2), $. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) (q) $. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Adm. Costs/M/sc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deduct/ohs 12. Nat Value of Tax Return 525/6q7.16 551q75.65 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper port/on .00 of this form with your tax payment. 875.59 (11) 7,332.18 (12) 551,790.63 13. NOTE: ASSESSMENT OF TAX: 15. Amount of Line lq at Spousal rata 16. Amount of Line lq taxable at Lineal/Class A rata 17. Amount of L/ne lq at S/bl/ng rata 18. Amount of L/ne lq taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS: PAYMENT RECETpT Dz.~COUNT (+) DATE NUHBER INTEREST/PEN PAID (-) 06-15-ZOOq CD00q059 791.55 (15) (16) (17) (18) Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Nat Value of Estate Subject to Tax (lq) If an assessment was issued previously, lines 14, 15 and/or 16, reflect figures that include the total of ALL returns assessed to date. TOTAL TAX CREDIT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 15,850.58.00.00.00 1~_~/ ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 559,122.81 .00 551,790.63 17, 18 and 19 t~ill (8) 6,q58.59 RESERVATION: Estates of decedents dying on or before December 1Z, 19BI -- 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 [ifa or for years, the Coaaoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the tawful CZass B (collateral) rate on any such future interest. PURPOSE OF NOT[CE: PAYMENT: REFUND [CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act Z3 of 2000. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF MILLS, AGENT A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Iq-hour anseering service for forms ordering: 1-800-~62-Z050~ services for taxpayers eith special hearing and / or speaking needs: 1-BOO-qq7-3OEO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment af tax (including discount or interest) as sheen 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. ZBiOZ1, 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 on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. lB0601, Harrisburg, PA 17liB-0601 Phone (717) 787-6S0S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an expIanation of administratively correctabIe errors. If any tax due is paid within three (3) caIendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The iSZ tax amnesty non-participation penalty is computed on the totaI 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 been assessed as indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ehich became delinquent before January 1, 198Z bear interest at the rate of six (6g) percent per annum calculated at a dally rate of .OOOl6q. All taxes which became delinquent on and after January 1, 198Z 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 applicabZe interest rates for 198Z through 200q are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 20Z .O005q8 T~-1991 iXZ .O0030X ~'~ 9Z ,OOOZq7 1983 16Z .O00q~8 199Z 9Z .0002~7 2002 6Z .O0016q 19Bq llZ .000301 1993-199q 7Z .O0019Z 2003 5Z .000137 1985 13Z .000356 1995-1998 9Z .O00Z~7 ZO0~ ~Z .O001lO 1986 log .OOO27q 1999 7Z .OOO19Z 1987 IOZ .OOOZTq EOOO 7Z .00019Z --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 the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: ~~%% Will No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes~ No__ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes__ No ~ 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 ~ 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 mayj0~~ed to this report. Date: '~ ~_F~ ~ ~ ~ ~-------~' ' Signature Name (Please type or print) .~../3 Address Tel. No. (MAH:rmf/AM3) Capacity: Personal Representative Counsel for personal representative