HomeMy WebLinkAbout04-0358 Register of Wills for Cumberland County, Pennsylvania
PETITION FOR GRANT OF LE'n'ERS
Estateof MARGARET R. RIGGINS, Deceased No. ¢~1--Ol-'{ -~-.~,,~'~
Also known as Social Security No. 181-54-6137
Petitioner who is 18 years of age or older, applies for:
(COMPLETE 'A' or 'B' BELOW:)
· , Probate and Grant of Letters Testamentary and aver that Petitioner is the executor named in the last Will of the Decedent,
dated Mamh 19,2004.
Except as follows, Decedent did not marry, was not divorced, and did not have a child bom or adopted after execution of the
documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: None.
[] B. Grant of Letters of Administration
(I_).B.N.G.I .A; pendente lite; aurante absentia; aurante minomate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES) At1 ~ch additional sheets it necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or p-rincipal rd~sidence at
11 Ocker Lane, Shippensburq, Southampton Township1 Pennsylvania
(list street, number, and municipality)
Decedent, then fody-four (44) years of age, died Apdl 4, 2004, at 11 Ocker Lane Shppensburg, Pennsylvania, in
Cumberland County.
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 Ocker Lane, Shippensburq, Southampton Township, Pennsylvania
WHEREFORE, petitioner 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
Ar, .~,~,~' .~ _~,~f Michael A. McNew, 1042 Willowbrook Dr. Chambersburg, PA
$5,000.00
$90,00.00
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND:
The Petitioner above named, swears or affirms that the statements in the foregoing Petition are true and correct to the best
of the knowledge and belief of Petitioner and that as personal representative of the above Decedent, Petitioner will well and
truly administer the estate according to law.
Sworn to or affirmed and subscribed- '
before me this ~ l--~'~'~ day ·
of Apdl, 2004 . :
Estate of MARGARET R. RIGGINS, Deceased
Social Secudty No.: 181-54-6137 Date of Death: April 4, 2004
AND NOW, ~,~'~ I 1~ ') 2004, in consideration of the Petition on the reverse side hereof, satisfactory
proof having been presented before me,
IT IS DECREED that Letters Ea'Testamentary [] Of Administration
(d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to Michael A. McNew in the estate of Margaret R. Riggins, and that the instrument dated Mamh 19,
2004, described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters
Short Certificate(s)(.~5..-~. $
Renunciation .............. $
Affidavits ( ) ............... $
Extra Pages ( ) ........... $
Codicil ( ) .................. $
JCP Fee ................... $
Inventory ................... $
Other ....................... $
TOTAL
/o- oo
..................... $ ~3'q. O0
A-I-I'ORNEY: Courtney J. Graham
I.D. No.: (23685)
Address: 223 Lincoln Way East
Chambersburg, PA 17201
Telephone: (717) 264-1100
his, is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
1.()c~tl 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, $2.00
Local Registrar
H105.143 Rev. 2/87
IN NAME OF DECEDENT (F~r~ Middle,
I~.RMANENT
21
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL REC~RB8
CERTIFICATE OF DEATH
R. ins ,.female I'. 181- 54 - 6137 ,. April 4, 2004
AG~ (IJ~ B~) DATE O~ BIRTH BIRTHP%ACE (Ci~ am:l
(Moth. Day. Yeer) ~ m Famlgn Co~at~y ~<ol~r.N~ OT~:
44 v,,. it8-9-1959 ~smberstmr$~PA ~.~T''D ,~o...I-I ~1-1
w~ ~c~
I~ 11 ~ker ~ne I~.~.~
~rl~
I ~o. ~te
I u,s.~o~s? I t~~ ~ ~' 1~'~)
Se~ces ~ ~ ~ .... ~ di~rc~
11 ~k~ ~e ~ ~.~ v..~ Sout~ton
,~s~g, PA. 17257 ~ ,~. ~
C~rl~
LAST WILL AND TESTAMENT
OF
MARGARET R. RIGGINS
I, Margaret R. Riggins, of 11 Ocker Lane, Shippensburg, Pennsylvania, hereby
declare this as and for my last will and testament and revoke all wills previously made
by me. At the time of the execution of this will, I am unmarried and have one child,
Joshua A. Riggins.
I. To My Son:
GIFTS
·
I give my entire estate to my son, Joshua A. Rigg~ns.
~'~ ,iD
ADMINISTRATIVE PROVISIONS
II. Adopted Persons: Adopted persons shall be considered as children of their
adoptive parents, and they and their descendants shall be considered as descendants of
their adoptive parents.
III. Survivorship: For purposes of the gifts under this will, no beneficiary shall
be regarded as surviving me unless such person survives me by thirty (30) days or
more, exclusive of the date of my death.
IV. Trust Provisions: Should any beneficiary entitled to distribution under
my will be under the age of twenty-five years, the share of such beneficiary shall be
held by the Trustee hereinafter named IN SEPARATE TRUST for the benefit of such
beneficiary as follows:
A. As much of the principal of such separate trust as Trustee in its sole
discretion may from time to time think advisable for the support of such
beneficiary in his or her station of life to which he or she is accustomed at the
time such separate trust is created hereunder, and for the support, welfare and
education (including vocational and college education, both graduate and
undergraduate) of such beneficiary or during illness or emergency, shall be
either paid to such beneficiary or else applied directly for him or her or his or her
benefit by Trustee after taking into account his or her other readily available
assets and sources of income, and his or her respective income tax bracket.
B. Prior to the beneficiary of such trust attaining the age of twenty-one
years, Trustee shall accumulate all the income for the benefit of such beneficiary
which income shall thereafter be added to and become principal.
C. When the beneficiary of such trust attains the age of twenty-five
years, Trustee shall distribute absolutely to him or her the entire then-remaining
principal of his or her separate trust, thus terminating the same. During the
period when the beneficiary of such separate trust is between the ages of
twenty-one years and twenty-five years, the Trustee shall further pay the net
income from the principal balance of such trust to him or her in convenient
installments, at least quarter-annually.
V. Protective Provision: No interest in income or principal shall be assignable
by, or available to anyone having a claim against, a beneficiary before actual payment
to the beneficiary.
VI. Death Taxes: All death taxes payable because of my death on the property
forming my gross estate for tax purposes, whether or not it passes under this will, shall
be paid out of the principal of my probate estate so that the burden falls on my
residuary estate and none of those taxes shall be charged against any beneficiary.
VII. Tax Options: I authorize my executors to exercise any options available in
determining and paying death taxes in my estate. In my corporate executor's sole
discretion (if I have a corporate executor), no compensating adjustments shall be
required between income and principal or between my trusts.
VIII. Management Provisions: I authorize my fiduciaries:
A. To retain and to invest in all forms of real and personal property, including
common trust funds operated by my corporate executor, regardless of any
limitations imposed by law on investments by executors or any principle of law
concerning investment diversification;
B. To compromise claims and controversies, and to abandon any property
which, in my executors' opinion, is of little or no value;
C. To distribute property in kind, in cash or partly in each, in such manner as
may be determined and at valuations fixed by the fiduciary.
D. To sell at public or private sale, to exchange or to lease for any period of
time any real or personal property and to give options for sales, exchanges, and
leases for such prices and on such terms and conditions as is deemed proper.
E. To allocate any property received or charge incurred to principal or income
or partly to each, without regard to any law defining principal and income.
F. To retain property in kind and distribute to or for the use of any minor
beneficiary.
G. To exercise any election or privilege given by the federal or other tax laws
and to make or not to make equitable adjustment for the exercise or nonexercise
of any such election or privilege.
H. To pay the income of my estate, pending final distribution to my children,
or for their use and benefit, in such amounts to such of them, and at such times
as may be deemed necessary or advantageous for tax purposes.
I. To make and file a disclaimer on my behalf.
These authorities shall be in addition to those granted by law and shall be
exercisable without court authorization.
IX. Early Ending of Trusts: If my trustee, in my trustee's sole discretion,
determines that it is desirable to do so, my trustee may end any trust under this will.
This may be done by paying the then-remaining principal and income of that trust to
the person then eligible to receive the income or, if there is more than one person, to
them in such amounts or proportions as my trustee may think appropriate. If any
person is a minor or is, in my trustee's opinion, disabled by illness or other cause and
unable to properly manage the funds, my trustee may pay the funds to his or her
parent or guardian or to any person or organization taking care of the person. In the
case of a minor, my trustee also may deposit the funds in a savings account in the
minor's name payable to the minor at majority, or appoint and pay the funds to a
custodian for the minor under the Uniform Gifts to Minors Act of any state. My trustee
shall have no further responsibility for funds so paid or deposited.
FIDUCIARIES
X. Executors: I appoint my nephew, Michael A. McNew, as executor of this
will, but should he fail to qualify or cease to act as such, I appoint his wife, Shelly
McNew, in her stead. No fiduciary appointed herein shall be required to file a bond.
XI. Guardians of the Person and Estate: I appoint Michael A. McNew and
Shelly McNew, guardian of the persons of my son during his minority and guardian of
the estate of my son over any property that may pass to them other than under this
will or a trust of mine. I direct that no guardian shall be required to give bond.
XII. Trustee: I appoint Michael A. McNew and Shelly McNew as co-trustees of
any trusts created by this will. ! direct that any individual Trustee may resign at any
time without Court approval.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my last will
and testament, consisting of five (5) typewritten pages, including the affidavit following,
each affixed with my signature, this 19tk day of March, 2004.
-- l Iarga t'R. Riggins '
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, in her sight and presence and in the sight and
presence of each other, have hereunto subscribed our names as witnesses.
COMMONWEALTH OF PENNSYLVANIA:
SS:
COUNTY OF FRANKLIN:
We, Margaret R. Riggins, ~-~/t_~{ r~ -~) --}3 a I e
and ~ 0-~( -~ J~ ~a ~ ~e ~- , the testatrix and the witnesses respectively,
whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the testatrix signed and executed the instrument as her last
will and that she had signed willingly (or willingly directed another to sign for her), and that she
executed it as her free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best
of their knowledge the testatrix was at the time eighteen years of age or older, of sound mind and under
no constraint or undue influence.
Margaret R. Riggins
Sworn and subscribed to before me this
19~h day of March, 2004
X~Notary Publ~c '' '~ I
KAREN L. KIMPLE, NOTARY PUBLIC
CHAMBERSBURG, FRANKLIN COUNTY, PA
MY COMMISSION EXPIRES JUNE 7, 2005
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 07/01/2004
GRAHAM COURTNEY J
223 LINCOLN WAY EAST
CHAMBERSBURG, PA 17201
RE:
Estate of RIGGINS MARGARET R
File Number: 2004-00358
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) 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 ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of Wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 07/24/2004
Your prompt attention to this matter will be appreciated.
Thank You.
CC:
File
Personal Representative(s)
Judge
Sincerely,
GLENDA FARNER STRASBAUGH ~_J
Clerk of the Orphans' Court
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 07/01/2004
MCNEW MICHAEL A
1042 WILLOWBROOK DRIVE
CHAMBERSBURG, PA 17201
RE: Estate of RIGGINS MARGARET R
File Number: 2004-00358
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) 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 ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of Wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 07/24/2004
Your prompt attention to this matter will be appreciated.
Thank You.
CC:
File
Counsel
Judge
Sincerely,
GLENDA FARNER STRASB JG~J
Clerk of the Orphans' Court
Will No. ~.D/~q.
To the Register:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a~
Admin. No. <~ ] - {3q - ~,.~5'~
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) o[ the~ O~hans' Court Rules was
served on or mailed to the following beneficiaries Of the above-captioned estate on q,[.}3 !Or{ :
Sallie
Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
I~ t: EE 6- 9RV Ir0.
Signature
Name
Address
{)~ l-ld. OI
Telephone (~ /'l) ~}~q- t IOO
Capacity: __ Personal Representative
~ Counsel for personal representative
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 3/06/2006
GRAHAM COURTNEY J
223 LINCOLN WAY EAST
CHAMBERSBURG, PA 17201
RE: Estate of RIGGINS MARGARET R
File Number: 2004-00358
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
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 death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
4/04/2006
please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
Vr
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 3/06/2006
CHRONISTER PERCY K
861 WEST LOUTHER STREET
CARLISLE, PA 17013
RE: Estate of CHRONISTER MERVIN M
File Number: 2004-00371
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
4/11/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
V~
STATUS REPORT BY PERSONAL REPRESENTATIVE
UNDER PENNSYLVANIA SUPREME COURT ORPHANS' COURT
RULE 6.12
Name of Decedent:
Margaret R. Riqqins
Date of Death:
4/4/2004
Will No.
2004-00358
Admin. No.
21-04-0358
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report
the following with respect to completion of the administration of the above-captioned
estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete:
3. If the answer to NO.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes No X
b. The separate Orphans' Court No. (if any) for the personal
representative's account is: None
c. Did the personal representative state an account informally to the
parties in interest:
Yes No X
d. Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
GRAHAM & GRAHAM
Date: March 29) 2006
by
{/~J~t,J--
Courtney1G{aham #23685
Counsel for Personal Representative
223 Lincoln Way East
Chambersburg, PA 17201
(717) 264-1100
\c\
In Re: Estate of
RIGGINS MARGARET R
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 2004-00358
NOTICE OF FAILURE TO FILE STATUS REPORT
Personal Representative: MCNEW MICHAEL A
Counsel for Personal Representative: GRAHAM COURTNEY J
Date of Decedent's Death: 4/4/2004
The Orphans' Court record indicates that neither the above named personal representative
nor the above named counsel for the personal representative have filed with the Register of Wills
or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme
Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court
Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report.
If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of
such delinquency and the undersigned will requests that a Court conduct a hearing to determine
whether sanctions should be imposed upon the delinquent personal representative or counsel for
the delinquent personal representative.
~~J~
Date:
4/25/2006
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
In Re: Estate of
RIGGINS MARGARET R
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 2004-00358
NOTICE OF FAILURE TO FILE STATUS REPORT
Personal Representative: MCNEW MICHAEL A
Counsel for Personal Representative: GRAHAM COURTNEY J
Date of Decedent's Death: 4/4/2004
The Orphans' Court record indicates that neither the above named personal representative
nor the above named counsel for the personal representative have filed with the Register of Wills
or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme
Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court
Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report.
If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of
such delinquency and the undersigned will requests that a Court conduct a hearing to determine
whether sanctions should be imposed upon the delinquent personal representative or counsel for
the delinquent personal representative.
~~A-/~
Date:
4/25/2006
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
Distribution:
Personal Representative
Counsel for Personal Representative
FstMe File
05-22-2006
RIGGINS
04-04-2004
21 04-0358
CUMBERLAND
101
APPEAL DATE: 07-21-2006
( See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
REv:is47-Ex-AFP-C03:osj-NoTIcE-OF-INHERITANCE-TAX-APPRAIsEMENT:-ALLowANCE-OR---------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
MARGARET R FILE NO. 21 04-0358 ACN 101
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
COURTNEY J GRAHAM
GRAHAM & GRAHAM
223 LINCOLN WAY EAST
CHAMBERSBURG PA 17201
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ESTATE OF
RIGGINS
REV-1S47 EX AFP l06-0S)
MARGARET
R
TAX RETURN WAS: (X) ACCEPTED AS FILED
DATE 05-22-2006
) 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 (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
94,470.00
.00
.00
.00
9,615.74
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
9,839.54
102.409.38
(11)
(12)
(13)
(14)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
104,085.74
112.248.92
8,163.18-
.00
8,163.18-
NOTE:
14, 15 and/or 1&, 17, 18 and 19 will
returns assessed to date.
If an assessment was issued previously, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
(15)
(16)
(17)
(l8)
.00 X 00 =
.00 X 045=
.00 X 12 =
.00 X 15 =
(19)=
.00
.00
.00
.00
.00
r"'r1"'''' ,,"'...."'... l + J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
{ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ~ ,\}
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE D E h\i '
A RFFlJNn_ ~FF RI=UF'Jt!lc:::.1= c:::.Tn~ nl:' TUT~ E:'nDM E:'nD T...COTD....--TT"....IP "' . "'~\'/
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C)FF!Clj),J. USt: ()f'iLY
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
RLE NUMBER
21 ~'\
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
~)s~
NUMBER
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
I-
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Riggins, Margaret R.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
181-54-6137
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (date of death prior to 12.13-82)
o
o
~ 1. Original Return
o
~
o
o 2. Supplemental Return
O 4a. Future Interest Compromise (date of death after
12-12-82)
6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between
12-31-91 and 1-1-95)
l;illl'..II_IIIIII[III';11
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11.EJection to tax under Sec. 9113(A) (Attach Sch 0)
04/04/2004 08/09/1959
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
4. Limited Estate
thl-
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NAME
Courtney J. Graham
FIRM NAME (If applicable)
Graham & Graham
'11~..gl;~II'"
COMPLETE MAILING ADDRESS
223 Lincoln Way East
Chambersburg, PA 17201-2231
(1 ) 94,470.00
(2) None
(3) None
(4) None
(5) 9,615.74
(6) None
(7) None
(8)
(9) 9,839.54
(10) 102,409.38
OFF!(:;I/~tl;lSE ONLY
(-....."''l
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104,085.74
TELEPHONE NUMBER
717/264-1100
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
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3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or 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)
11. Total Deductions (total Lines 9 & 10)
(11 )
112,248.92
12. Net Value of Estate (Line 8 minus Une 11)
(12)
insolvent
13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (13)
(Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
20. 0
15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
Z .045 (16)
0 16. Amount of Line 14 taxable at lineal rate x
J=
::
:;) (17)
a.. 17. Amount of Line 14 taxable at sibling rate x .12
=:
0
l.)
>< 18. Amount of Line 14 taxable at collateral rate
:: x .15 (18)
19. Tax Due (19)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
......'.!;~*~t;$t.iR~!'tO~~WERAL:L(}Q~"Ti~~~);~f4ij~~~t;.SIl)E..\N[)RE~"1-l:c~!M~tH...~~"
Copyright 2000 form software only The Lackner Group, Inc.
Fonn REV-1500 EX (Rev. 6-00)
~
Decedent's Complete Address:
STREET ADDRESS
11 Ocker Lane
CITY
Shippensburg
I STATE PA
I ZIP 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
Total Credits (A + 8 + C)
(2)
0.00
3. Interest/Penalty if applicable
O. Interest
E. Penalty
(3) 0.00
(4)
(S) 0.00
(SA)
(58) 0.00
TotallnterestlPenalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. 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.
8. Enter the total of Line S + SA. This is the BALANCE DUE.
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;.............................................................................................. 0 181
b. retain the right to designate who shall use the property transferred or its income;.............................................. 0 181
c. retain a reversionary interest; or.......................................................... .................................................................... 0 181
d receive the promise for life of either payments, benefits or care?........................................................................ 0 181
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.. .,. ....... ... ...... ............. ........ ... ..... ... ................ ... ...... ........... ........ .... ........ ............... ....... 0 181
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.................... 0 181
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?. ...... ...... ........ ............................................. ........ .., .............. ........... ................ ............ 0 181
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DATE
1042 Willow brook Drive
Chambersbur P A 17201
?J~ ~_./)c
DATE
SIGN
ADDRESS
ADDRESS
DATE
223 Lincoln Way East
Chambersburg, P A 17201-2231
3 -M-(c:'
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. 99116 (a) (1.1) (i)J.
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. 99116 (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 retum 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. 99116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use ofthe decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116
1.2) [72 P.S. 99116 (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. 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
COMMONWEAL lH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF . .
RIggms, Margaret R.
I FILE NUMBER
21 - -
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 properfy wl1ich is jointly-owned with righl of survivorship
must be aisclosed on schedule F.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
94A70.00
Single Family Residence located at 11 Ocker Lane
Shippensburg, PA (valued at assessed value ($94,470) times the common level ratio (1.00). Property
sold at Sheriff s sale pursuant to foreclosure -copy of Sheriff s deed attached)
TOTAL (Also enter on Line 1, Recapitulation)
94,470.00
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF R' . M R
Iggms, argaret .
I FILE NUMBER
21 - -
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
3,715.25
M&T Bank checking acct #87947994 - including accrued interest $.07
2
Miscellaneous personal property - per appraisal by Gateway Gallery Auction
5,653.50
3
State Farm - refund on homeowner's policy
246.99
TOTAL (Also enter on Line 5, Recapitulation)
9,615.74
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF . . M R
RIggIns, argaret .
I FILE NUMBER
21 - -
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
Thomas L. Giesel Funeral Home, Inc.
6,539.00
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Michael A. McNew
Social Security Number(s) I EIN Number of Personal Representative(s):
194-68-8555
Street Address 1042 Willowbrook Drive
City Chambers burg State
Year(s) Commission paid
Attorney's Fees Graham & Graham
PA
Zip 17201
B.
2.
1,500.00
3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Filing Fees
State
Zip
4.
237.00
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7. Other Administrative Costs
1 T. C. Hauling
2 Cumberland Law Journal
700.00
75.00
Total of Continuation Schedule(s)
788.54
TOTAL (Also enter on line 9, Recapitulation)
9,839.54
'.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Schedule H
Funeral Expenses &
Administrative Costs continued
ESTATE OF . . R
RIggIns, Margaret .
I FILE NUMBER
21 - -
3
The Sentinel
196.40
4
John F. Kohler, Jr. - appraisal fee
5
Comcast
6
Sprint
7
Adams Electric Cooperative, Inc.
145.00
126.74
182.75
137.65
Page 2 of Schedule H
.
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DEceDENT
ESTATE OF R. . M R
199ms, argaret .
I FILE NUMBER
21 - -
Include unreimbursed medical expenses.
ITEM
NUMBER
1 MS Hershey Medical Center
DESCRIPTION
AMOUNT
50.00
2
Chambersburg Hospital
50.00
3
Borough of Shippensburg
158.48
4
Adams Electric Cooperative
158.93
5
AT&T Wireless
158.42
6
AT&T Wireless
107.58
7
Washington Mutual Bank, F.A - FHA mortgage foreclosed upon (see attached complaint and judgment)
101,725.97
TOTAL (Also enter on Line 10, Recapitulation)
102,409.38
03/28/2006 08:47 717-261-9783
p~ : WO.FTAS
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CAPITAL ABSTRACT
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PAGE 02/04
e9 2005 10:25AM P14
F~X NO. :7172459661
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Tax Pmcel No. ~3'.2UW38
'" R(;!\!RT P. ZlEGLER
~~C(J~~DER OF OE€05
O . J'r 0' ~.
:"; :- ~F.~'),U\~ID c td', . ~1':,
lOOS JUL 1 AM 9 'ZZ
Know aU Men by these Pr_Dts
That 1, R. Thomas Kline, sheriff oftbe County of Cumberlandt 111. the State of
Penmylvania, for and in consideration of the sum of SW, (pile DJdlar>t to me in hand
paid, do hereby grant and convey to ~tal'Y of Veteralll Aftatrs4 ~ om~er of tu
IJDited State. of Ameri"
i.:
RIAL ESTATE 8ALE No. 28
WI1tNo.~
CIVIl T...,
w.htnItDn Mu&ulllenlc, FA.
VI
.....ar_1t. ~
MJaha" A. McNew, I!xecdtor tmd AINU. Law of u.. ratate of ,..,.... R.. HI"
Idly: Dlnlel Schml..
DESCRIPTION
ALL 'rHA T tb]1owiq dcImibcd tat (if fIOUftd ~JUJIie, Iybtg and being ia Sou.tbarnpton Townfihip. County of
CumbDflIDd, Common~ttb ofPGnuytvaIa, bouru!Cl(l8lld HmltM u.llowR, lO wit:
tlnGINNINO at . eomCf of JJnd now of tb.....Jy caf to.lph Ocker, bemg the N~ contl't of the ~
~ said !sml joins eorr1Gf af lINIlIO'W IJI' tbrmerly of Errol V. Coy ROd Cnnrey M. Coy. big wifm thence at IIDd ;A fo . ~"
now or fbnnerIJI ot R&1pb. ~-=r in an Eutm'Iy direction, a distilftCo Gti S po c:nce · ()1\11l\tld nGW or
ftJrJnmly DrSrnidlln a Nortllcrl)' diRQdon. ft d~ of21$ feet, to .. pol . by land now ar formet1Y bf~rroI V.
Co)' and Curvey M. COy, hts wl~ in .. Well..1)' direCtIon. .. dIstaftce of · 0 c contbluin land '} 4-0 '1 0
now or formerly of EJfUl V. Coy gd CuMJy M. Coy, hit. wl~ iu II ihorly d.irc~"on, a d~~ of 21 f,C) " ~. ·
poInt. !he place ofBEGJNNJNG.
FUllnml bclDS.nbed M PArCc#t F, In Plan 29-19.
nn..8 10 SAID ~ses is ~Iad hi Mtuprct ~lB8b'lI. ~ 51nalt wQmm, by Deed from BrilU) C. HaMt'lck bnd
P....ta D. fltu1~ hublftd IIIld wJfb, dllte4 10/28/1999 and m:ordcd 111111999. in Daed Book ~lO Pl1g~ 803.
TAX P A1\CBL ~D. 3,..31..2092-031.
P1tSM1SBS being: t t Ocbr LIme, Shlppensbul1" ft A ) 7257.
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PHELAN HALLINAN & SCHMIEG. LLP
BY: Francis S. Hallinan, Esquire.
Identification No. 62695
One Penn Center Plaza
Suite 1400
Philadelphia, P A 19103
(215) 563-7000
WASHINGTON MUTUAL BANK, F.A.
Attorney For Plaintiff
COURT OF COMM:ON PLEAS
CIV~ DIVISION
Plaintiff
v.
ClJI\IIBERLAlID COUNlY
NO. 04-640 I-CIVIL TERM
ESTATE OF MARGARET R. RIGGThTS.
MICHAEL A. MCNEWt EXECUTOR
AND ALL HEIRS AT LAW OF r.dE
ESTATE OF :MARGARET R. RIGGINS
Defendant
STIPULATION FOR ENTRY OF IN" REM JUDGMltNT.
ACCEPTANCE OF SERVICE OF COMPLAINT'l AND
W AlVER OF NOTICE OF SHERIFF'S SALE
It is hereby stipulated by and between Plaintiff: W ARHINGTON MUTUAL BANK)
F .A-, by and through its attorney, Francis S. Hall1nan, Esquire, and the Defendant, WCHAEL A.
MCNEWt EXECUTOR OF THE ESTATE OF MARGARET R RIGGIN'S, that:
l, Defendant hereby accepts service of Complaint filed in the within action on or about .
12/21/04~
2. Defendant hereby waives the 10 day default notice. provision provided under
Pa.R.C.P.237.
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3. Judgment in rem only is entered in favor of Plaintiff and against Defendant in the
above-captioned matter; and damages are assessed a.9 follows:
Amolmt set forth in Complaint
$100,641.09
together With interest trom 12/20/04 at the rate of$15.28 per diem to the date of judgment,
and other costs and charges collectible under the mortga.ge and for foreclosure and sale of the
mortgaged property.
It is specifically understood by the parties that the Defendant has no personal liability for the debt
secured by the mortgaget and is consenting to the within Foreclosure action to divest his interest
in the subject mortgaged premises.
4. Defendant hereby consents to the legal action herein witholit any further notice of
institution of legal prooeedings or sheriff' 8 sale.
5 + SpccifiaaUY!I Defondant waives the right to personal sen'1oe of the notice of sale and
agrees that Plaintiff may effectua.te notice of sale pursuant to Pa.R.C.P. 3129 upon him by regular
mail and thereafter filing art Affidavit of Service of same with the Office of the Prothonotary.
J/a5/0) .
I
chael A. McNew, Exeoutor
Of the Estate of Margaret R. Riggins
Date~
Date: /,.9 V-o~
i\1lPir\-I,+-,lJVV IVI: I.JJ.0V rM
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:, PHELAN BALLINAN 8:. SCHMIEG, L.LP.
By: DANIEL G. SCHMIEG
Identification No. 42205
Attorney for Pbdntiff .
ONE P~NN CENTER AT SU8UR.BAN STATION
1617 JOHN F. KENNEDY BLVD., SUITE 1400
PHJLADELPHIA, fA 19103..1814
1'215) 563-7000
WASHINGTON MUl'UAL BANK, F.A.
8120 NATIONS W AYt BUILDING 100
JACKSONVILLE, FL 32256
Plaintiff,
CUMBERLAND COUNTY
COURT OF COMMON PLEAS
C:rva DIVISION
v.
NO. 04-6401-CIVlLTERM
ESTATE OF l\1ARGARET R. RIGGINS,
. lVIlCHAEL A. MCNEW, EXECUTOR, AND ALL
HEIRS AT LAW OF THE ESTATE OF
MARGARET R. RIGGlNS
11 OCKER LANE
SffiPPENSBlJRG, PA 17257
Defendant(s).
PRAECIPE FOR IN REM JUDGMENT IN COMPLIANCE WITH SIGNED STIPULATION
TO TIrE PROTHONOTARY:
Kindly enter an in rem judgment in favor of the Plaintiff and against ESTATE OF
~R,GA.RET R~ RIGGINS.l\fiCHAEL A. MCNEW. EXECUTOR. ..4ND ALL HEIRS AT LAW
OF THE ESTATE OF MARGARET R. RIGGINS~ Defendant(s) in accordance 'Witll'signed
Stipulation for Entry orIn Rem Judgment, Acceptance of Service of Complaint, and Waiver of Notice of
SherifFs Sale:
As set forth in Complaint
Interest from 12121/04 to 3/1/05
TOTAL
$100,641.09
$ 1.084.88
$101,725.97
I hereby certify that (1) the addresses of the Plaintiff and Defendant(s) are as shown abovet and
(2) that notice in accordance with Rule 237.1, is not required in this case per Stipulation.
(a~
DANIEL G. SCHMJEG, E~IRE
Attorney for Plaintiff
DAMAGES ARE HERE. BY ASSESSED AS IND1CZ!Do ~ ~
DATE: ~..A a, U:CS" . ~ .J 7:2. e>nr
PRO PROTHY
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. u/~ (J <llte'lt 0.)/ ~. ....~ CHOICE {/
John F. Kohler, Jr., Auctioneer/Appraiser
April 20, 2004
Graham & Graham - Attorneys-at-Law
223 Lincoln Way East
Chambersburg, PA 17201
Re: Estate of Margarete R Riggins
Dear Attorneys Graham:
Attached is the appraisal of the items specified from the Estate of Margarete R.
Riggins. This appraisal was completed at 11 Ocker Lane, Cleversburg, P A on
April 13, 2004.
After review of conditions, my opinion of the fair market value is as follows:
Five Thousand Six Hundred Fifty Three Dollars and Fifty Cents
($5, 653. 50}
Fair market value is the value that property is anticipated to bring in an open market, I.E.
auction.
In preparation of this appraisaL I have not examined the title to, encumbrance on, or
ownership of the property.
s~~~
John F. Kohler, Jr.
Auctioneer/Appraiser
JFK:hrk
Attachments
CC: Michael A. & Shelly McNew
643 Kriner Road + Chambersburg, Pennsylvania 17201 + Phone (717) 263-6512 + Fax (717) 263-0188
www:gatewayauction.com + email bid@gatewayauction.com
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LAST WILL AND TESTAMENT
OF
MARGARET R. RIGGINS
2/ - OLf- 3Sg
I, Margaret R. Riggins, of 11 Ocker Lane, Shippensburg, Pennsylvania, hereby
declare this as and for my last will and testament and revoke all wills previously made
by me. At the time of the execution of this will, I am unmarried and have one child,
Joshua A. Riggins.
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To My Son: I give my entire estate to my son, Joshua A. Riggins.
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ADMINISTRATIVE PROVISIONS
II. Adopted Persons: Adopted persons shall be considered as children of their
adoptive parents, and they and their descendants shall be considered as descendants of
their adoptive parents.
III. Survivorship: For purposes of the gifts under this will, no beneficiary shall
be regarded as surviving me unless such person survives me by thirty (30) days or
more, exclusive of the date of my death.
IV. Trust Provisions: Should any beneficiary entitled to distribution under
my will be under the age of twenty-five years, the share of such beneficiary shall be
held by the Trustee hereinafter named IN SEPARATE TRUST for the benefit of such
beneficiary as follows:
A. As much of the principal of such separate trust as Trustee in its sole
discretion may from time to time think advisable for the support of such
beneficiary in his or her station of life to which he or she is accustomed at the
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time such separate trust is created hereunder, and for the support, welfare and
education (including vocational and college education, both graduate and
undergraduate) of such beneficiary or during illness or emergency, shall be
either paid to such beneficiary or else applied directly for him or her or his or her
benefit by Trustee after taking into account his or her other readily available
assets and sources of income, and his or her respective income tax bracket.
B. Prior to the beneficiary of such trust attaining the age of twenty-one
years, Trustee shall accumulate all the income for the benefit of such beneficiary
which income shall thereafter be added to and become principal.
c. When the beneficiary of such trust attains the age of twenty-five
years, Trustee shall distribute absolutely to him or her the entire then-remaining
principal of his or her separate trust, thus terminating the same. During the
period when the beneficiary of such separate trust is between the ages of
twenty-one years and twenty-five years, the Trustee shall further pay the net
income from the principal balance of such trust to him or her in convenient
installments, at least quarter-annually.
v. Protective Provision: No interest in income or principal shall be assignable
by, or available to anyone having a claim against, a beneficiary before actual payment
to the beneficiary.
VI. Death Taxes: All death taxes payable because of my death on the property
forming my gross estate for tax purposes, whether or not it passes under this will, shall
be paid out of the principal of my probate estate so that the burden falls on my
residuary estate and none of those taxes shall be charged against any beneficiary.
VII. Tax Options: I authorize my executors to exercise any options available in
determining and paying death taxes in my estate. In my corporate executor's sole
discretion (if I have a corporate executor), no compensating adjustments shall be
required between income and principal or between my trusts.
VIII. Management Provisions: I authorize my fiduciaries:
A. To retain and to invest in all forms of real and personal property, including
common trust funds operated by my corporate executor, regardless of any
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limitations imposed by law on investments by executors or any principle of law
concerning investment diversification;
B. To compromise claims and controversies, and to abandon any property
which, in my executors' opinion, is of little or no value;
C. To distribute property in kind, in cash or partly in each, in such manner as
may be determined and at valuations fixed by the fiduciary.
D. To sell at public or private sale, to exchange or to lease for any period of
time any real or personal property and to give options for sales, exchanges, and
leases for such prices and on such terms and conditions as is deemed proper.
E. To allocate any property received or charge incurred to principal or income
or partly to each, without regard to any law defining principal and income.
F. To retain property in kind and distribute to or for the use of any minor
beneficiary.
G.. To exercise any election or privilege given by the federal or other tax laws
and to make or not to make equitable adjustment for the exercise or nonexercise
of any such election or privilege.
H. To pay the income of my estate, pending final distribution to my children,
or for their use and benefit, in such amounts to such of them, and at such times
as may be deemed necessary or advahtageous for tax purposes.
I. To make and file a disclaimer on my behalf.
These authorities shall be in addition to those granted by law and shall be
exercisable without court authorization.
IX. Early Ending of Trusts: If my trustee, in my trustee's sole discretion,
determines that it is desirable to do so, my trustee may end any trust under this will.
This may be done by paying the then-remaining principal and income of that trust to
the person then eligible to receive the income or, if there is more than one person, to
them in such amounts or proportions as my trustee may think appropriate. If any
person is a minor or is, in my trustee's opinion, disabled by illness or other cause and
unable to properly manage the funds, my trustee may pay the funds to his or her
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parent or guardian or to any person or organization taking care of the person. In the
case of a minor, my trustee also may deposit the funds in a savings account in the
minor's name payable to the minor at majority, or appoint and pay the funds to a
custodian for the minor under the Uniform Gifts to Minors Act of any state. My trustee
shall have no further responsibility for funds so paid or deposited.
FIDUCIARIES
x. Executors: I appoint my nephew, Michael A. McNew, as executor of this
will, but should he fail to qualify or cease to act as such, I appoint his wife, Shelly
McNew, in her stead. No fiduciary appointed herein shall be required to file a bond.
XI. Guardians of the Person and Estate: I appoint Michael A. McNew and
Shelly McNew, guardian of the persons of my son during his minority and guardian of
the estate of my son over any property that may pass to them other than under this
will or a trust of mine. I direct that no guardian shall be required to give bond.
XII. Trustee: I appoint Michael A. McNew and Shelly McNew as co-trustees of
any trusts created by this will. I direct that any individual Trustee may resign at any
time without Court approval.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my last will
and testament, consisting of five (5) typewritten pages, including the affidavit following,
each affixed with my signature, this 19th day of March, 2004.
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argaret R. Riggins
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, in her sight and presence and in the sight and
presence of each other, have hereunto subscribed our names as witnesses.
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COMMONWEALTH OF PENN5YL VANIA:
55:
COUNTY OF FRANKLIN:
We, Margaret R. Riggins, ~ve.J'i f'\ )) ."))0. If
and ~ Il.'{ n i-l ~IA II 0'. r , the testatrix and the witnesses respectively,
whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the testatrix signed and executed the instrument as her last
will and that she had signed willingly (or willingly directed another to sign for her), and that she
executed it as her free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best
of their knowledge the testatrix was at the time eighteen years of age or older, of sound mind and under
no constraint or undue influence.
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Margaret R. Riggins
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vir 4Q ~~PA-/
Sworn and subscribed to before me this
19'h day of March, 2004
NOTARIAL SEAL .
KAREN L. KIMPLE, NOTARY PUBLIC
CHAMBERSBURG, FRANKLIN COUNTY, PA
MY COMMISSION EXPIRES JUNE 7,2005