HomeMy WebLinkAbout03-0455 Estate of
also known as
Social Security No. 174-05-3292
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older and the executrix
in the last will of the above decedent, dated July 23,2001
and codicil(s) dated N/A
PETITION FOR PROBATE and GRANT OF LETTERS
Edgar H. Penner No 21-03- Z/~x'~6-
To: Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
named
(state relevenat circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland
with his last family or principal residence at
1852 Sterretts Gap Avenue, North Middleton Township, Cumberland County
(list street, number and municipality)
County, Pennsylvania,
Decedent, then 93 years of age, died May 24,2003
at Borough of Carlisle, Cumberland County
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: No Exceptions
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:
$
$
$
$
unestimated
Total: unestimated
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
thereon.
Eronna L. Berg"
404 N. Beford St.
Carlisle PA 17013
OATH OF PERSONAL REPRSENTATIVE
COMMONWEATLH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitJc;ner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this ~,qz; day of
~_~ June, 2003
Register
No. 21-03
Estate of
Edgar H. Penner
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW ~ It, c~.e~ ¢ 20 ~3 54 , in consideration of the petition on
the reverse side hereof, .satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated_ July 23,2001
described therein be admitted to probate and filed of record as the last will of
Edgar H. Penner
and Letters Testamentary
are hereby granted to Donna L. Berg
FEES
Probate, Letters, Etc.
Short Certificates(1 )
t~enunmation
Robert M. Frey
#06274
ATTORNEY (Sup. Ct. I.D. No.)
5 South Hanover Street
Carlisle, Pennsylvania 17013
ADDRESS
(717) 243-5838
PHONE
tE:gd £-Nflr ~0.
REGISTER OF WILLS OF CU~B'.RLalVD COUNTY
OATH OF SUBSCRIBING WITNESS
Robert M. Frey and Trisha A. L_____iess
(each) a subscribing witness to the will presented herewith,.. (each) being duly qualified according to
law, depose(s) and say(s) that the_x_were
~er present and saw
the testat.9_.!k~, sign the same and that _ we signed as a witness at the
reqttest of testa ort_~__.~ in his _ presence and (in the presence of each otb. er) (in the presence of the
other subscribing witness(es)). . .'
Sworn to or affirmed and subscribed before /'~"{.,.~"-'"'~
me this ~-'~rC~/_5 Robert M.
-- day of Frey (Name)
Juno
-~-~ , , ~ 2003 5S°~~over St.. Carl'
~- c~ . ?~; 5 South Hanover St.,Carlisle,
o ' ' ' ...... PA 17013
", : !!~ a_ (Address)
~GoI'8I~=OF WILLS OF
rr- . -= COUNTY
OAf/I/OF NON-SUBSCRIBING WITNESS
(each) a subscriber hereto, (each) be~h.~, qualified a~(s) and saws t '
'% '~"~elieves. the signature~o h.,,~;ill is in the hand~r~, g o f
Sworn to or affir~ned an'"'~c ,, before ~ _.
me this ! el°or~
Register (A ddress)~,,.,.,.~ .
(Name)
(Address)
his is to certify that the information here given is correctly copied from an original certificate of death duly ~led with me as
Local Registrar. The original certificate will be fonvarded 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 9283732
No.
Date
'. Edgar J. Penner
93 ,,,.. :
Odml~rland
COMMONWEALTH OF PENNSYLVANIA . DEPARTMENT OF HEALTH ° VITAL RECORDS
CERTIFICATE OF DEATH
J ~rllsle: ' - ~ I~ville,PA 'L~ Mal~ "174 --05 -- ~292 '* ~ 24' 2~3,-~J
eb.6,1910 ~,. ~
Carlisle R~ional M~i~l Center
L~rer
Wid~ed
1852 Ste~etts ~p Ave. ~u~,~a~ ,~,.m,,, pa ~ ,~,.~.~ North Mi~leton
,t ~rlisle,Pa 17013 ~ ,~.~ C~rland ~' -,.D
,. El~r J. Peter ,,. ~na
· [~ 4~B North ~ford St. t ~rlisle, Pa 17013
I Wes~inster ~rlisle p~
N~*~~ Hof ......
~ 21~ ...... =~-Ro~n ~eral H~
. = u o~n n~over St., ~rl~sle, Pa 17013
L Z: 2: d £- Nlll'
LAST WILL AND TESTAMENT
OF
EDGAR J. PENNER
I, EDGAR J. PENNER, widower, of North Middleton Township (mailing address: 1852
Sterretts Gap Avenue, Carlisle, PA 17013), Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this as and for
my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time
heretofore made.
1. I direct my hereinafter named Executrix or Executor to pay all of my just debts and
funeral expenses as soon after my death as may be found convenient to do so. I direct that my
funeral services be conducted by Hoffman-Roth Funeral Home, 219 North Hanover Street, Carlisle,
PA. in a manner substantially similar to the arrangements which I made for my wife Alda M.
Penner, and that my body be interred beside hers on my burial lot located in Westminster
Cemetery in North Middleton Township near the Borough of Carlisle, Pennsylvania. I direct that
my Executor or Executrix complete the inscription on the grave marker already installed on my
burial lot.
2. I give, devise, and bequeath my burial lot located in the church cemetery along
Waggoners Gap Road, in North Middeton Township, Cumberland County, Pennsylvania, which lot
consists of four gravesites, one of which is the grave of my daughter Joyce Penner, to my daughter
Maxine L. Penner and my daughter Donna L. Berg.
3. I give, devise, and bequeath my house and lot of ground at 1852 Sterretts Gap Avenue in
North Middleton Township, Cumberland County, Pennsylvania, together with the household goods
and furnishings located therein, to my hereinafter named Executrix and her successors, in trust for
the benefit of my handicapped daughter Maxine L. Penner and my daughter Donna L. Berg, or
either of them, so long as either of them shall live and desire to occupy it, but upon both of them
becoming deceased or both of them choosing to no longer occupy the house, then the same shall be
sold and the net proceeds of sale divided equally among my presently living four children who are,
Doris Weakly, Maxine L. Penner, Donna Berg, and Edgar Joseph Penner. Should any of my said
four presently living children be deceased at the time of such sale, then the proceeds of that sale
including the proceeds from the sale of any household goods and furnishings, shall be equally
divided among such of said four children who are living at that time, and the share which any one of
them who is deceased at that time would have received, shall be paid to the then living issue of such
deceased child, per stirpes, and if there be no such issue then the share such deceased child would
have received shall be added to the other shares.
If neither my daughter Maxine L. Penner nor my daughter Donna L. Berg desires to retain
any of the household goods and furnishings, then those which neither of them desires to retain shall
be divided equally between my daughter Doris Weakly and my son Edgar Joseph Penner.
During the time said house is occupied by either or both Maxine L. Penner and Donna L.
Berg, the daughters occupying the house shall be responsible to pay all real estate taxes, utilities,
and repairs, and to keep in force fire insurance with extended coverage as provided by a typical
Homeowners Insurance Policy with the trustee and themselves named as the insured.
Should Donna L. Berg decline to serve as trustee or cease serving as such, then I direct my
son, Edgar Joseph Penner shall be alternate or successor trustee.
4. Because my daughter Maxine L. Penner is mentally retarded, I nominate, constitute, and
appoint my daughter Donna L. Berg as Guardian of her Person and Guardian of her Estate but
should she decline to serve or cease serving as such, then in such event I nominate, constitute, and
appoint my son Edgar Joseph Penner as alternate or successor Guardian of her Person and
Guardian of her Estate. I further direct that neither of them shall be required to post any bond to
secure the faithful performance of his or her duties as Guardian in the Commonwealth of
Pennsylvania or in any other jurisdiction.
5. I hereby nominate, constitute and appoint my daughter, Donna L. Berg as Executrix of
this my Last Will and Testament, but should she predecease me or fail to qualify or cease serving
as such, then in such event I nominate, constitute and appoint my son Edgar Joseph Penner as
alternate or successor Executor. I further direct that neither of them shall be required to post any
bond to secure the faithful performance of his or her duties in the Commonwealth of
Pennsylvania or in any other jurisdiction.
6. In addition to the powers conferred by law, my hereinbefore named Guardian of the
Estate and Executrix and their successors are empowered:
(a) To invest any part of the trust corpus in such securities, investments, or other
property as may be deemed advisable and proper, irrespective of whether the same are authorized
Pagelof3
for the investment of trust funds under the laws of any governing jurisdiction.
(b) With respect to any corporation, the stocks, bonds, or other securities of which
may be held, to vote in person or by proxy on any shares of stock; to consent to the merger,
consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale
of the property of any such corporations; to make any surrender, exchange or substitution of such
stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of
such corporations; to pay all assessments, subscriptions and other sums of money which may be
deemed wise and expedient for the protection and maintenance of the proportionate interest of the
investment in such corporations; to exercise any option or privilege which may be conferred upon
the holders of such stocks, bonds, or other securities of such corporations either for the conversion
of the same into other securities or for the purchase of additional securities, and to make any and all
necessary payments which may be required in connection therewith; and generally to have and
exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is
not under trust obligation.
(c) To hold the trust corpus in one or more consolidated funds in which separate
shares shall have undivided interests.
(d) To sell at public or private sale for cash or upon credit, or partly for cash and
partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of
the estate, and no purchaser at any such sale shall be bound to inquire into the expediency or
propriety of any such sale or to see to the application of the purchase moneys arising therefrom.
(e) To keep on hand and uninvested such money as may be deemed proper and for
such period as may be found expedient.
(f) To compromise, settle or arbitrate any claim or demand in favor of or against the
trust estate.
(g) And authorized in the discharge of fiduciary duties, to employ counsel and to
determine and to pay such counsel reasonable compensation which shall be charged against the
.principal or income of the trust fund, and shall further be entitled to charge against the principal or
~ncome such other reasonable expenses and charges as may be necessary and proper to incur for
the proper discharge of fiduciary duties and for the proper management and administration of the
trust estate.
(h) In making any division of property into shares for the purpose of any
distribution thereof directed by the provisions of the trust, to make such division or distribution,
either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and
in making any division or distribution in kind may allot any specific security or property or any
undivided interest therein to any one or more of such shares, and to that end may appraise any or all
of the property so to be allotted and the judgment as to the propriety of such allotment and as to the
relative value for purposes of distribution of the securities or property so allotted shall be final and
conclusive upon all persons interested in the trust or in the division or distribution thereof.
(i) And authorized to register any shares of stock or other assets of any trust in
their own names or in the name of a nominee.
(j) To retain and invest in shares of stock of my Trustee.
(k) To retain any investments including mutual funds which I may own at the time
of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual
.funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the
investment of trust funds under the laws of any governing jurisdiction.
(I) To determine from time to time whether all or some portion of realized capital
gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to
be retained as part of the corpus, and such designation need not be consistent from one year to
another.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament written on two (2) pages, this o~/mday of ~-ulq , 2001.
!
Edgar ~(Penne~// -- _ . EAL)
Page 2 of 3
Signed, sealed, published, and declared by Edgar J. Penner the Testator above named, as and
for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the
presence of each other, have hereunto subscribed our names as attesting witnesses.
Page 3 of 3
LAST WILL AND TESTAMENT
OF
EDGAR J. PENNER
FREY & TILEY
ATTORNEYS-AT-LAW
5 South Hanover Street
Carlisle, PA 17013
Telephone (717) 243-5838
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: EDGAR J. PENNER
Date of Death:
Will No.
May 24, 2003
Admin. No.
21-03-0455
To the Register:
I certify that notice of (beneficial Interest) estate administration required
by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the
following beneficiaries of the above-captioned estate on: June 23, 2003
Name
Maxine L. Penner
Donna L. Berg
Edgar Joseph Penner
Doris Weakly
Address
501 Market Street, New Cumberland PA 17070
404 N. Bedford, Carlisle PA 17013
2841 Enola Road, Carlisle PA 17013
826 Poplar Street, York, PA 17404
Notice has now been given to all persons entitled thereto under Rule 5.6)a)
except NO EXCEPTIONS
Date: June 23, 2003
Signature
Name:
Address:
~: ~'~' Capacity
.Robert M. Frey
5 South Hanover Street
Carlisle, Pennsylvania 17013
. Personal Representative
,X Counsel for Personal Representative
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 002940
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 174-0§-3292
FILE NUMBER: 2103-0455
DECEDENT NAME: PENNER EDGAR J
DATE OF PAYMENT: 08/25/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 05/24/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,020.00
TOTAL AMOUNT PAID:
$4,020.00
REMARKS: DONNA L BERG C/O ROBERT M FREY
TAX PAY FELL ON SUNDAY 8-24-03
SEAL
CHECK//1005
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
CQMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
DUPLICATE
NO.
REV-1162 EX(11-96)
CD 003593
........ fold
ESTATE INFORMATION: SSN: 174-05-3292
.FILE NUMBER: 2103-0455
DECEDENT NAME: PENNER EDGAR J
DATE OF PAYMENT: 02/23/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 05/24/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $88.00
REMARKS:
SEAL
TOTAL AMOUNT PAID:
RECEIVED OF DONNA L BERG
IN C/O ROBERT M FREY
CHECK# 1008
INITIALS: JA
RECEIVED BY'
$88.00
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
UI-I-I(_;IAL U~51- UNLY
PENNSYLVANIA
DEPA. TMENTOF.EVENU INHERITANCE RETURN
DEPT. 280601
RESIDENT DECEDENT
FILE NUMBER 21-03-0455
.'OUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
~- Edgar J Penner
z 174-05-3292
¢3~ DATE OF DEATH (MM-DD-YEAR) IDATE OF BIRTH (MM-DD-YEAR)
LU THM RETURN MUST BE FILED IN DUPLICATE WITH THE
,,,O 5~24~2003 I 2/6/1910 REGISTER OF WILLS
¢3 IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
z
~-~1. Original Return
---]2. Supplemental Retum
Z
Z
[-~3. Remainder Return (date of death pdor to 12-13-82)
~-]4. Limited Estate
~]6. Decedent Died Testate (Attach copy of Will)
~]g. Litigation Proceeds Received
NAME
Robert M. Frey
FIRM NAME (If Applicable)
Frey & Tiley
TELEPHONE NUMBER
(717)243-5838
J---~4a. Future Interest Compromise (date of death after 12-12-82) ~-~ 5. Federal Estate Tax Rafum Required
[~7. Decedent Maintained a Living Trust (Attach copy of Trust) __ 8. Total Number of Safe Deposit Boxes
J---] 10. Spousal Povedy Credit (date of death between 12.31.91 and t.1.95) E"--~I 1. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILING ADDRESS
5 South Hanover Street
Carlisle, Pennsylvania 17013
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2) NONE
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3).NONE
4. Mortgages & Notes Receivable (Schedule D) (4) NONE
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
S. Jointly Owned Property (Schedule F) (6) NONE
[]Separate Billing Requested
7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property
(Schedule G or L) (7) NONE
8. TOTAL GROSS ASSETS (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decadent, Mortgage Liabilities, & Liens (Schedule I) ~10)
11. TOTAL DEDUCTIONS (total Lines 9 & 10)
12. NET VALUE OF ESTATE (Line 8 minus Line 11)
13. Charitable and 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)
OFFI,IAL,
USE ONLY
(8)
(11)
(12)
(13)
(14)
114,775
17,161
1,624
18,785
95,990
0
95,990
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax
rate ,or transfers under Sec. 9116 (a)(1.2) X .0~ (15)
16. Amount of Line 14 taxable at lineal rate 95,990 x ,0 45 (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate X . 1 5 (18)
19. Tax Due
20.[~] (19)
4,320
0
_~:_4320
r-ogar d r'enner '1 /
Decedent's Complete Address:
ISTREET ADDRESS
1852 Sterretts Gap Avenue
CITY
Carlisle
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
4,020
212
JSTATE ZIP
PA 17O 13
(1) 4,320
Total Credits ( A + B + C ) (2) 4~232
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3) 0
4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page ¶ Line 20 to request a refund (4) 0
5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 88
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 88
~ .............. .............
Make Check Pa~able to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE B-L~KS
1. Did decedent make a ~'ansfer and: Yes No
a. retain the use or income of the property transferred; ........................ E~
b. retain the right to designate who shall use the property transferred or its income; ............. r~ J'~
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? ............................. E~]
3. Did decedent own an "in trust for'' or payable upon death bank account or secudty at his or her death? ...... [--']
4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which
contains a beneficiary designation? ................................ E~]
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 r~e~-J~_re that I have examined this return, including &cc~,,~,.ying schedules and statements, and to the best of my knowledge and belief, it is true,
and complete. Declaration of preparer other than the personal representative is based on all ;,,;'u,,~,-;.ion of which prr~arer has an), knov,;e~e.
SIGNATURF~OF PERSON RESPONSIBL~.FO~ FILING RETURN
DATE
.1852 Ste_rretts Gap Avenue, Carlisle, Pennsylva~01
South Hanover Stree~nia 17013
DATE
For dates of death on or after July 1, 1994 and before January 1, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. Section 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. Section 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. Section 9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. Section 9116(1.2) [72 P.S. Section 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. Section 9116(a)(1.3)] .A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE A
REAL ESTATE
FILE NUMBER
Edgar J. Penner
21-03-0455
ALL REAL PROPERTY OWNED SOLELY OR AS A TENANT IN COMMON MUST BE REPORTED AT FAIR MARKET VALUE. Fair market value ts defined as the price at
which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. REAL
PROPERTY WHICH IS JOINTLY-OWNED WITH RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F.
ITEM
NUMBER
DESCRIPTION
Real Estate, 1852 Sterretts Gap Avenue, North Middleton Township, Cumberland County
Att'that certain tract or land wl~n ~ne lm~r~men~s ~nereon
erected situate in North Mlddlebon Township, Cumberland County,
Pennsylvania, more parti~YarkV bounded and described as follows:
BEGINNING at a point in the center line of Township Road T-50iI,
also known as Sterretts ga~ Avenue 2600 feet north of the intersecbioc
of the center line of Route 34 and the center line of Township Road
T-tOll, which point is also at the dividing line between Lots Nos. 5
and 6 on the hereinafter-mentioned Plan of Lots; thence South 89
degrees 30 minutes West 200 feet to a stake in line of lands now or
formerly o£ George E. Henry; thence along the land now or formerly of
the said George E. Ilenry, North 0 degrees 36 minutes Fast 100 feet to
a stake ab the dividing line between Lots Nos. 6 and 7 on said Plan;
~hence North 89 degrees 30 minutes Fast ~00 feet to a point in the
said Township Road T-~0~, also known as Sterretts Gap Avenue; thence
in said Township Road T-50~, also known as Sterre~ts Gap Avenue, Sodt!
0 degrees 30 minutes West 100 feet to a point, the Place.of BEGINNINO
BEING Lot No. 6 in the northwestern section of the Plan of Lots
o£ GeOFge E. Henry, said Plan recorded in Cumberland County Plan Book
7, Page 49, and being improved with a one-story frame dwelling known
and nUmbered as 1852 Sterretts Gap Avenue.
This description is in accordance with a survey made by Noel B.
Smith. Registered SUrVeyor, dated June 15. lqT1.
BEINg.the same property which Richard P. McGee and Judith P.
McOee, his wife, granted and conveyed to Douglas F. Stewart, single
man, Grantor herein, by deed dated August 15, 1975 and recorded in
the Office of the RecOrder of Deeds for Cumberland County in Deed
Book "E", Vol. 26, Page 905.
800~28 r~cE 123
TOTAL_(.Also enter on line ~
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
89,970
89 9,_~p70
REV-15~,8 EX + (1-97) (I)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ed,qar J. Penner 21-03-0455
Include the proceeds of litigation and the rime the p~)ce~ds ~ received by the estate. ALL PROPERTY JOINTLY-OV~IED ~ THE RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F.
ITEM
NUMBER
DESCRIPTION
M&T, Relationship w/interest Checking Account #0068052715(Formerly Allfirst Bank)
Accrued interest to May 24, 2003
M&T, C/D #80000002147114 (Formerly Allfirst Bank)
Accrued interest to May 24, 2003
Automobile, 1991 Dodge Caravan
Household Goods
Bequest of burial lot (4 lots of which only 3 are available)
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE At DATE
OF DEATH
18,767
1
4,116
19
827
700
375
24~805
3al 24 03 03:41p CIS 13029342136
p.2
allfirst
lvl~ll~bom, DI.: 19%6
^ r)Jvisio~ ofM&, T Hank
June 17, 2003
Frey & 'riley
Attn: Robert M. Prey
5 South Hanover Street
Carlisle, Pennsylvania 17013
Dear Mr. b'rey;
RE: Estate of Ed§ar J. Penner
Date of Oeath.. Ma~124, 2003
~octa( Se~urtt~l l~b~rnber: 174-05~3292
In response to your request, please be advised that at the time of dcat.h the above
named decedent had on d(:posit with this bank thc following account.
1. 'DJI~: of Account ....................... Relationship wi]hr. Checking Account
Account lgumber. ..................... 006&05,~? ] $
(-~mer,'~hip ..............................Ed,ear J.. [aennev.
Openir~g Date. .......................... 11/28/70
Balance on Date. of De~ttt ........ $ 18, 76Z05
Aecrued_l. rjterest $ ___].
Tara! ............................. $ 18,768.53
T~jpe of Aecount ....................... C.e~'_fic'ate of Deposit/18 M05/2. 180000
Account Number ..................... 80000002147114
Chvner~hip .............................. F~dgar J. Penner
Ope~ting Dale .......................... 06/11/9.9
Igalanoe on Date of Death. ........ $ 4,115. 6 7
Accni~,.x.! ln~¢:re.~t _$.. 18..03
Tarot ...................................... $ 4,13,1.60
217
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Ed,clar J Penner
21-03-0455
NUMBER
2o
4o
5.
6.
7.
8.
9.
10.
11.
Debts of decedent must be reported on Schedule I.
DESCRIPTION AMOUNT
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home
~,DMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Donna L. Ber,q
5,417
Social Secudty Number(s) I EIN Number of Personal Representative(s)
Street Address 1852 Sterretts Gap Avenue
c~ Carlisle state PA
Year(s) Commission Paid: 2004
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant N/A
Street Address
City
Relationship of Claimant to Decedent
Pmbata Fees
Accountant's Fees
Tax Retum Preparers Fees
'he Sentinel, Advertising
Cumberland Law Journal, Advertising
Filing Fee
Filing Fee for Final Account
Estate Checks
State Zip
Zip 17013
TOTAL (Also enter on line 9, Recapitulation'
(If more space is needed, insert additional sheets of the same size)
5,591
5,591
257
99
75
15
107
9
17,161
REV-1512 EX+ (6-98) AT
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Edgar J Penner
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-03-0455
ITEM
NUMBER
2.
3.
4.
5.
6.
7.
8.
9.
Include unmimbumed medical expenses.
DESCRIPTION
Dauphin Oil, Heating
PP&L, Electricity
Comcast, Cable
Spdnt, Telephone
Carlisle Regional Medical Center, Medical
Dr. Dagan, Medical
American Home Patient, Medical
Dr. Carey, Medical
~,ndorra Radiology Assoc., Medical
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
334
87
80
17
840
22
186
44
14
1 ~624
217
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Edgar J Penner
NUMBER
II.
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
Donna L. Berg and Maxine L. Penner
Maxine L. Penner
501 Market Street
New Cumberland PA 17070
Donna L. Berg
1852 Sterretts Gap Avenue
Carlisle PA 17013
Edgar Joseph Penner
2841 Enola Road
Carlisle PA 17013
Doris Weakly
826 Poplar Street
York PA 17404
FILE NUMBER
21-03-0455
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
LIFE ESTATE
Daughters
Daughter
Daughter
Son
Daughter
1/4
1/4
1/4
1/4
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
~ 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 i $
(If more space is needed, insert additional sheets of the same size)
LAST.WILL AND TESTAMENT
OF
EDGAR J. PENNER
I, EDGAR J. PENNER, widower, of North M/ddleton Township (mailing address- 1852
Sterretts Gap Avenue, Carlisle, PA 17013), Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, ublis
my Last Will and Testament here~- ............... P h and declare this as and for
heretofore made. , ~,y ,=voraag aaa mazang vo,u any and all Wills by me at any time
1. I direct my hereinafter named Executrix or Executor to pay all of my just debts and
funeral expenses as soon after my death as may be found eonveniant to do so I direct that m
funeral services be conducted by Hoffman-Roth Funeral Home 2'n" ...... ' .... Y
, ~ ~orm rmnover ~treet, t;arlisle,
PA. in a manner substantially similar to the arrangements which I made for my wife Alda M.
Penner, and that my body be interred beside hers on m burial I
Cemetery in North Middleton Townshi ...... L .... ~Y~ ,. o_t located in Westminster
~ ,~,u mc ,',omugn or c;ams/e, Pennsylvania. I direct that
my Executor or Executrix complete the inscription on the rave mar
burial lot. g kef already installed on my
2. I give, devise, and bequeath my burial lot located in the church cemetery along
Waggoners Gap Road, in North Middeton Township, Cumberland County, Pennsylvania, which lot
consists of four gravesites, one of which is the grave of.my daughter Joyce Penner, to my daughter
Maxine L. Penner and my daughter Donna L. Berg.
3. I give, devise, and bequeath my house and lot of ground at 1852 Sterretts (}ap Avenue in
North Middleton Township, Cumberland County, Pennsylvania, together with the household goods
and furnishings located therein, to my hereinafter named Executrix and her successors, in trust for
the benefit of my handicapped daughter Maxine L. Penner and my daughter Donna L. Berg, or
either of them, so long as either of them shall live and desire to occupy it, but upon both of them
becoming deceased or both of them choosing to no longer occupy the house, then the same
~old and the net proceeds of sale d/vided e .... ~ ........... - ~ shall be
Doris Weakly, Maxine L Penn-r ..... ~,,,,~ay ,u~.~.~ my. prese, nrJy living rout children who are,
· ~-, ~.,onna ,~erg, aaa ~agar Joseph Penner. Should any of my said
four presently living children be deceased at the time of such sale, then the proceeds of that sale
including the proceeds from the sale of any household goods and furnishings, shall be equally
divided among such of said four children who are living at that time, and the share which any one of
them who is deceased at that time would have received, shall be paid to the then living issue of such
deceased child, per stirpes, and if there be no such issue then the share such deceased child would
have received shall be added to the other shares.
If neither my daughter Maxin~ L. Penner nor my daughter Donna L. Berg desires to retain
any of the household goods and furnish/rigs, then those which neither of them desires to retain shall
be divided equally between my daughter Doris Weakly and my son Edgar Joseph Penner·
During the time said house is occupied by either or both Maxine L. Penner and Donna L.
Berg, the daughters occupying the house shall be responsible to pay all real estate taxes, utilities,
and repairs, and to keep in force fire insurance with extended coverage as provided by a typical
Homeowners Insurance Policy with the trustee and themselves named as the insured.
Should Donna L. Berg decline to serve as trustee or cease serving as such, then I direct my
son, Edgar Joseph Penner shall be alternate or successor trustee.
4. Because my daughter Maxine L. Penner is mentall retarde ·
appoint my daughter Donna L Bet- as ,"--~--~: ...... Y .d,_I nominate, constitute, and
· ~ ,-,u,~u~ml Mi ncr r'erson and '
should she decline t ....................... ~_uardmn of her Estate but
· ~ o-., -~. ~,~ ~.u~ ~crvmg as such, tl~en in SUCh event I nominate, constitute, and
appoint my son Edgar Joseph Penner as alternate or successor Guardian of her Person and
Guardian of her Estate. I further direct that neither of them shall be required to post any bond to
secure the faithful performance of his or her duties as Guardian in the Commonwealth of
Pennsylvania or in any other jurisdiction.
5. I hereby nominate, constitute and appoint my daughter, Donna L. Berg as Executrix of
this my Last Will and Testament, but should she predecease me or fail to qualify or cease serving
as such, then in such event I nominate, constitute and appoint my son Edgar Joseph Penner as
alternate or successor Executor. I further direct that neither of them shall be required to post any
bond to secure the faithful performance of his or her duties in the Commonwealth of
Pennsylvania or in any other jurisdiction.
6. In addition to the powers conferred by law, my hereinbefore named ~uardian of the
Estate and Executrix and their successors are empowered:
(a) To invest any part of the trust corpus in such securities, i'nvestments, or other
property as may be deemed advisable and proper, irrespective of whether the same are authorized
Pagelof3
for the investment of trust funds under the laws of any governing jurisdiction.
(b) With respect to any corporation, the stocks, bonds, or other securities of which
may be held, to vote in person or by proxy on any shares of stock; to consent to the merger,
consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale
of the property of any such corporations; to make any surrender, exchange or substitution of such
stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of
such corporations; to pay all assessments, subscriptions and other sums of money which may be
deemed wise and expedient for the protection and maintenance of the proportionate interest of the
investment in such corporations; to exercise any option or privilege which may be conferred uoon
the holders of such stocks, bonds, or other securities of such corporations either for the conversion
of the same into other securities or for the purchase of additional securities, and to make any and all
neeeasary payments which may be required in connection therewith; and generally to have and
exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is
not under t_mst obligation.
' (c) To hold the trust corpus in one or more consolidated funds in which separate
shares shall have undivided interests.
(d) To sell at public or private sale for cash or upon credit, or parry for cash and
partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of
the estate, and no purchaser at any such sale shall be bound to inquire into the expediency or
propriety of any such sale or to see to the application ~f the purchase moneys arising therefrom.
(e) To keep on hand and uninvested such money as may be deemed proper and for
such period as may be found expedient.
(f) To compromise, settle or arbitrate any claim or demand in favor of or against the
trust estate.
(g) And authorized in the discharge of fiduciary duties, to employ counsel and to
determine and to pay such counsel reasonable compensation which shall be charged against the
principal or income of the trust fund, and shall further be entitled to charge against the principal or
income.such other reasonable expenses and charges as may be necessary and proper to incur for
the proper discharge of fiduciary duties and for the proper management and administration of the
trust estate.
(h) In making any division of property into shares for the purpose of any
distribution thereof directed by the provisions of the trust, to make such division or distribution,
either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and
in making any division or distribution in kind may allot any specific security or property or any
undivided interest therein to any one or more of such shares, and to that end may appraise any or all
of the property so to be allotted and the judgment as to the propriety of such allotment and as to the
relative value for purposes of distribution of the securities or property so allotted shall be f'mal and
conclusi~,e upon ail persons interested in the trust or in the division or distribution thereof.
(i) And authorized to register any shares of stock or other assets of any trust in
their own names or in the name of a nominee.
(j) To retain and invest in shares of stock of my Trustee.
(k) To retain any investments including mutual funds which I may own at the time
of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual
.funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the
investment of trust funds under the laws of any governing jurisdiction.
(1) To determine from time to time whether all or some portion of realized capital
gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to
be retained as part of the corpus, and such designation need not be consistent from one year to
another.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament written on two (2) pages, this o~9~day of C)"~l~/ , 2001. "
EAL)_ ._ ..
Page 2 of 3
Signed, sealed, published, and deciared by Edgar J. Penner the Testator above named, and
for his Last Will and Testament, in our presence, wh . ' '. as
presence of each other, have he u,~tn ~,h~o-'~---, -' o. m has pres.ence, at has re uest and in the
re_,, ..... .~.v~u our names as attesting witnesses, q '
.
Page 3 of 3
,BUREAU .OF TNDTVTDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. 28060!
HARRTSBURG., PA 1712&-D601
ROBERT H FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
PA 17013
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOT/CE OF INHERITANCE TAX
APPRA/SENENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX ~-~k~NT, ALLONANCE OR
DZSALLGNANCE OF DEDUCT/OHS AND ASSESSHENT OF TAX
ESTATE OF PENNER EDGAR d FILE NO. 21 03-0455 ACN 101 DATE
REV-15gi7 E~ AFP
04-12-2004
PENNER EDGAR J
05-24-2003
21 03-0455
CUMBERLAND
101
Amoun~ RemA~ad
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
RESISTER OF NILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 1701~
04-12-2004
TAX RETURN NAS: (X) ACCEPTED AS FTLED
RESERVATION CONCERNING FUTURE 'rNTEREST - SEE REVERSE
( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON:
1. Real Es~a~e (Schedule A)
2.
3.
~+.
$.
6.
7.
8.
ORIGINAL RETURN
(1)
S~ocks and Bonds (Schedule G) (2)
CZosely Held S~ock/Par~nershlp Zn~eres~ (Schedule C) ($)
Nor~gages/No~as ReceAvable (Schedule D)
Cash/Bank Deposi~s/Nisc. Personal Proper*y (Schedule E) (5)
JoAn~ly O~ned Proper~y (Schedule F) (6)
Transfers (Schedule G)
To,al Asse~s (7).
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Cos~s/NAsc. Expenses (Schedule H)
10. Deb~s/Hor~gage LAabilA~Aes/LAens (Schedule T)
11. To'l:al Deduc*Aons
12. Ne* Value of Tax Re*urn
15.
(9)
(10)
89~970.00
.00
.00
.00
24;805.00
.00
.00
(G)
17,161.00
CharA*able/Governeen,al Beques*s; Non-elac*ed 911S Trus*s (Schedule J)
Ne~ Value of Es~a~e Sub,ac* *o Tax
NOTE: To Ansure proper
credl~ *o your accoun*,
submA~ *he upper par*/on
of ~hAs form wi~h your
~ax payment.
114,775.00
I~FCI~II'I DISCOUNT (+)
NUNBER INTEREST/PEN PAID (-)
CD002940 .00
CDO 0:559:5 . O0
15. Amoun* of LAne 1~ a* Spousal ra~e (15)
16. Aaoun~ of LAne 1~ ~axable a* LAnaal/Class A ra~a (16)
17. Aeoun* of L/ne lfi a* SAblAng ra*e (17}
18. Amoun~ of LAne lfi ~axable a~ Collateral/Class B ra*a (18)
INTEREST ZS CHARGED THROUGH 04-27-2004
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
ZF PA/D AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL /NTEREST.
19. PrAncApal Tax Due
TAX CREDITS:
PAYMFNT / DATE
08-25-2005
02-2~-2004
· O0 x O0 = . O0
95,990.00 x 045= 4,320.00
· O0 x 12 = . O0
. O0 x 15 = .00
(19)= 4,320.00
ANOUNT PAID
4,020.00
88.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
4,108.00
212.00
1
213.47
( TF TOTAL DUE ZS LESS THAN $1, NO PAYHENT TS REOUZRED.
ZF TOTAL DUE TS REFLECTED AS A 'CREDTT' (CR), YOU NAY BE DUE
A REFUND· SEE REVERSE STDE OF THINS FORN FOR TNSTRUCT]:ONS.)
(lq)
NOTE: Z~ an assessment ~as issued pre¥iousZy, 11nas 14, 15 and/or 16, 17, 18 and 19
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSHENT OF TAX:
1,624. O0
(11) ]8.78~;. GQ
(12) 95,990. O0
(13) . O0
95,990.00
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003822
fold
ESTATE INFORMATION: SSN: 174-05-3292
FILE NUMBER: 2103-0455
DECEDENT NAME: PENNER EDGAR J
DATE OF PAYMENT: 04/15/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 05/24/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $213.47
i~EMARKS:
'SEAL
DONNA L BERG
CHECK# 1010
TOTAL AMOUNT PAID: ,
$213.47
INITIALS' AC
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF *rNDZVTDUAL TAXES
TNHERTTANCE TAX DTVTS:ZON
DEPT. Z80601
HARRISBURG,, PA 171Z8-0601
ROBERT N FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
COMMONWEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLOWANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
'04 APR 14 ii9:_~0
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
COUNTY
ACN
REV-15117 EX AFP (01-05)
04-12-200~
PENNER EDGAR J
05-Z~-ZO05
21 05-0455
CUHBERLAND
101
Amoun~ Rae/~ad J
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE ~" RETA'rN LONER PORTZON FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOT'rCE OF TNHER'rTANCE TAX APPRA'rSENENT, ALLOWANCE OR
DTSALLOWANCE OF DEDUCT'rONS AND ASSESSMENT OF TAX
ESTATE OF PENNER EDGAR J F]:LE NO. 21 05-0~55 ACM 101 DATE Oq-lZ-ZO0~
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es*a*a (Schedule A) (1)
2. S~ocks and Bonds (Schedula B) (2)
$. Closaly Held S~ock/Par~narship /n~aras~ (Schedule C) ($)
~. Nor~gagas/No~as Racaivabla (Schedule D) (~)
5. Cash/Bank Daposi~s/Hisc. Personal Proper~y (Schedule E)
6. Jointly Owned Propar*y (Schadule F) (6)
7. Transfers (Schedule G) (7)
8. To*al Assa~s
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expenses/Ad,. Cos~s/Hisc. Expenses (Schedule H) (9)
10. Dab~s/Hor~gaga Liabilities/Liens (Schedule 1) (10)
11. To~al Deductions
12. Ne~ Value of Tax Ra~urn
89/970 O0
O0
O0
O0
Z4/805 O0
O0
O0
17,161.00
13.
1~+.
NOTE:
NOTE: To insure proper
credi~ ~o your account,
subai~ ~ha upper portion
of ~his fora wi~h your
~ax payment.
ZF PAZD AFTER DATE ZND/CATED, SEE REVERSE
FOR CALCULAT/ON OF ADD/TZONAL ZNTEREST.
REVERSE SIDE OF THIS FORM
INTEREST IS CHARGED THROUGH 0~-27-Z004
AT THE RATES APPLICABLE AS OUTLINED ON THE
(15) .00 x O0 = .00
(la) 95,990.00 x OR5= ~,SZO.O0
(17) .00 x 12 = .00
(18) .00 X 15 = .00
(19)= ~,520. O0
AMOUNT PAZD
~,OZO.O0
88.00
TOTAL TAX CREDZT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
4,108.00
212.00
1 .c~7
Z15.~7
( I'F TOTAL DUE TS LESS THAN $1, NO PAYMENT 'rs REQU'rRED.
ASSESSMENT OF TAX:
15. Amoun* of Line lfi a~ Spousal ra*a
16. Amoun~ of L/ne 1~ ~axable a~ Lineal/Class A ra~a
17. Aeoun~ of L/ne 1~ a* Sibling ra*e
18. Amoun~ of Line 1~ ~axabla a~ Collateral/Class B ra*a
19. Principal Tax Duo
TAX CREDZTS:
PAYHENT RECEIPT DZ$COUNT
DATE NUHBER ZNTEREST/PEN PA'rD (-)
08-25-2005 CD0029~0 .00
02-25-2004 CD005595 .00
Chari~able/Govarneen~al Baques~s; Non-alec~ad 9115 Trusts (Schadule J) (15) . O0
Ne~ Value of Es~:a~:e Subject: ~:o Tax (lq) 95,990.00
Zf an assessment was lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
1.62~.00
(11) ]8.785.n~
(~2) 95,990.00
ZF TOTAL DUE IS REFLECTED AS A "CRED'rT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE S~DE OF THZS FORH FOR 'rNSTRUCT'rONS.)
(8) 11~,775. O0
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CA]:
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decadents dying on or before December 12, 1982 -- [f any future in[ares[ [n the es[ara [s transferred
Jn possassion or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for
1Jla or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfar Xnharitanca Taxes
at the lawfu! Class 8 (collateral) rate an any such future interest.
To fulfill the requirements of Sact[on 2160 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S.
Sect[on 91603.
Detach the top port[on of this Notice and submit with your payment to the Register of #[11s printed on [ha reverse side.
--Make check or money order payable to: REGXSTBR OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application
for Refund of Pennsylvania Xnhar[tance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of gills, any of tha Z$ Revenue District Off[cas, or by calling the special Z¢-hour
answering sarv[ca for fores ordering: 1-800-362-20S0; services for taxpayers with special hearing and / or
speaking needs: 1-800-667-3020 (TT only).
Any party in in[aras[ not satisfied aith the appraisement, alloaance, or d[salloeance of deductions, or assessmant
of tax (including discount or interest) as shown on this No[ica must object within sixty [60) days of raceipt of
this Not[ce by:
--writ[an protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--aisc[ion to have the matter datarminad at audit of the account of the personal rapresantative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed [n writing to: PA Department of Revenue,
Bureau of Ind[vidua! Taxes, ATTN: Post Assessment Review Un[t, Oep[. 280601, Harrisburg, PA 17128-0601
Phone (7[7) 787-6505. See page 5 of [ha book[et "instructions for inheritance Tax Return for a Resident
Decadent" (REV-IS01) for an explanation of administratively correctable errors.
Zf any tax due is paid within three (3) calendar months after the decedant's death, a f[va percent (SI) discount of
the tax paid is allawad.
The 1SI tax amnesty non-participation penalty ts computed on the total of [ha tax and [nterast assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty par[od. This non-participation
penalty [s appealabla [n the same manner and [n tha [ha same tiaa per[od as you would appaal [ha tax and interest
that has been assessed as [nd[ca[ad on this not[ca.
~ntarest [s charged beginning with first day of delinquency, or nine (93 months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000166. AIl taxes which became delinquent on and altar
January [, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
1982 ZOZ .000568 ~'8-1991 11Z .000301 ~
1983 162 .000638 1992 9Z .000267 ZOOZ
1986 117. .000301 1993-1996 72 .000192 Z003
1985 132 .000356 1995-1998 9Z .000267 2006
1986 102 . 000276 1999 72 . 000192
1987 lOZ . 000276 ZOOO 77. . 00019Z
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPA/D X NUHBER OF DAYS DELXNQUENT X DATLY XNTEREST FACTOR
Xnterest Daily
Rate Factor
9Z .000267
67. .000166
SZ .000137
6Z .000110
--Any Not[ce issued after the tax becomes dal[nquent will reflect an interest calculation to f[ftaen (15) days
beyond [ha date of the assessmant. If paymant is made after the in[ares[ computation date shown on the
Not[ce, additional interest must ba calculatad.
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. 180601
HARRTSBURG, PA 17118-0601
COMMON#EALTH OF PENNSYLVANTA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX &FP COl-OS)
ROBERT M FREY
FREY & TILEY
5 S HANOVER ST ~t,
CARLISLE PA 17013
DATE
ESTATE OF EDGAR
DATE OF DEATH
FILE NUHBER
ACN
Amount Remitted
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
05-2~-2004
PENNER
05-24-2005
21 05-0455
CUMBERLAND
101
REGTSTER OF NTLLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper cred:it to your account, subm/t the upper port/on of this fore with your ~ax payment.
CUT ALONG TH'rS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS
REV-1607 EX AFP (01-03) .~N INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF PENNER EDGAR d FILE NO. 21 03-0455 ACN 101 DATE 05-2~-200~
THIS STATEMENT TS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELON
ZSA SUHHARY OF THE PRINCIPAL TAX DUE, APPLTCATZON OF ALL PAYMENTS, THE CURRENT BALANCE, AND,. ZF APPLICABLE,,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-12-2004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
~,320.00
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
.00
08-25-2003
02-13-2004
04-15-200~
CD002940
CD003593
CD003822
.00
1.19-
~,020.00
88.00
213.47
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDZTZONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT' (CR),
TOTAL TAX CREDIT 4,320.28
BALANCE OF TAX DUE .Z8CR
INTEREST AND PEN. .00
TOTAL DUE .Z8CR
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
PAYHENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed an the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ZLLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANZA.
REFUND (CR): A refund of a tax credit, mhich 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 Reglstmr of Nills, any of the 23 Revenue District Offices or from the Department's lq-hour
ansaaring service for fores ordering: 1-800-362-2050; services for taxpayers aith special hearing and / or
speaking needs: 1-800-q47-3020 CTT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
[717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decadent's dmath, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 16, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate ~hich will vary from calendar year to calendar year eith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 ara:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor Year Rate
1982 ZOZ .000548 1988-1991 llZ .000301 2001 92
1983 16Z .000438 1992 9Z .000247 Z002 62
1984 1ZX .000301 1993-199q 72 .000192 2003
1985 X3Z .000356 1995-1998 92 ,000247 2004 42
1986 lOZ .000274 1999 72 .000192
1987 92 .000247 ZOO0 82 .000219
Daily
Factor
.000247
.000164
.000137
.000110
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days
beyond the date of tho assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
FIRST AND FINAL ACCOUNT OF DONNA L. BERG, EXECUTRIX OF THE LAST
WILL AND TESTAMENT OF EDGAR J. PENNER LATE OF NORTH MIDDLETON
TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED.
DATE OF DEATH:
MAY 24, 2003
LETTERS TESTAMENTARY ADVERTISED: CLJ:July 4th, 11th and 18th, 2003
Sentinel: June 17th,24th and July 1, 2003
ESTATE FILE NO.: 21-03-0455
PRINCIPAL RECEIVFn
Accountant charges herself with the following principal amounts received:
2003
May 24
May 24
May 24
May 24
May 24
May 24
Aug.22
Aug. 22
Real Estate, 1852 Sterretts Gap Avenue,
North Middleton Township, Cumberland County
1991 Dodge Caravan Automobile
M&T Bank, Account #0068052715
Accrued Interest to May 24, 2003
M&T Bank, C/D#80000002147114
Accrued Interest to May 24, 2003
Bequest of burial lots
(4 lots of which only 3 are available)
Household Furnishings
Refund, The Hartford Policy #G0982450
"og ouelJe~lumo
Refund, The Hartford Policy #6045~d~6
TOTAL PRINCIPAL RECEIVED
$89,970.00
$800,00
$18,767.05
$1.48
$4,115.67
$18.93
$375.00
$700.00
$28.00
$76.12
~F.~d ZiZ 'H' 1~0.$114,852.25
sItW~ ~o
2003
June 12
Dec. 22
2003
O~.6
2004
Jan. 16
2003
June 4
June 17
June 17
June 17
June 17
June 17
June 18
INCOME RECEIVED
Interest, Allfirst(M&T)Bank,Checking Acct.0068052715
Interest, Allfirst(M&T)Bank, C/D#80000002147114
TOTAL INCOME
LIFE INSURANCE
{NO BENEFICIARIES)
American General Life Insurance Company
Unum Provident Life Insurance Company
TOTAL
Register of Wills, Probate Will
Dauphin Oil Co., Heating Oil
PP&L, Electricity
Comcast, Cable
Sprint, Telephone
Hoffman-Roth Funeral Home
Cumberland Law Journal, Advertising
$1.24
$49.03
$50.27
$505.48
$2.500.00
$3,005.48
$257.00
$334.35
$86.76
$79.60
$44.24
$5,417.00
$75.00
2
June 18
June 23
July 15
July 17
July 28
July 28
Aug. 25
Sept. 3
Sept. 9
Dec. 4
2004
Feb. 23
Feb.,23
April 15
M&T, Fee for Estate Checks
Carlisle Regional Medical Center, Medical
J. Edward Dagan, Medical
The Sentinel, Advertising
American Homepatient, Medical
Dr. Carey, Medical
Register of Wills, Agent
Estimated PA Inheritance Tax
Andorra Radiology Assoc., Medical
Refund from Sprint
Register of Wills, (2) Short Certificates
Register of Wills, Filing Fee for
PA Inheritance Tax Return
Register of Wills, Agent
Balance of PA Inheritance Tax
Register of Wills, Agent
PA Inheritance Tax (To be Refunded)
Refund, PA Inheritance Tax Division
Register of Wills, Filing Fee for Final Account
Donna L. Berg, Executrix Fee
Robert M. Frey, Attorney Fee
TOTAL DISBURSEMENTS
$8.50
$840.00
$21.98
$98.69
$185.90
$43.81
$4,O20.O0
$14.32
-$27.29
$6.O0
$15.00
$88.00
$213.47
-$213.47
$110.00
$5,591.00
$5.591.00
$22,900.86
3
TOTAL PRINCIPAL
TOTAL INCOME RECEIVED
TOTAL LIFE INSURANCE RECEIVED
TOTAL RECEIPTS
LESS TOTAL DISBURSEMENTS
BALANCE FOR DISTRIBUTIONS
$114,852.25
$ 50.27
$117,908.00
$95.007.14
PROPOSED SCHEDULE OF DISTRIBUTION
TOTAL FOR DISTRIBUTION
$95.007.14
TO:
DONNA. BERG, the house and lot at
1852 Sterretts Gap Avenue, household
furnishing and (3) gravesitas, the Executrix, in
trust for Maxine L. Penner and Donna L. Berg
ulw of Edgar J. Penner, for the benefit of
Maxine L. Penner and Donna L. Berg so long as
either shall live or desire to occupy said house
per Paragraph (3) of the Last Will and
Testament of the Decedent.
4
DISTRIBUTION OF THE REMAINDER OF THI-
RESIDUE OF THE ESTATF
TOTAL OF RESIDUE FOR DISTRIBUTION
TO:
Donna L. Berg
1852 Sterretts Gap Avenue
Carlisle PA 17013
1/4 of residue of estate:
$990.53
TO:
Donna L. Berg, Guardian of
Maxine L. Penner of her Person and
Guardian of her Estate
501 Market Street
New Cumberland PA 17070
1/4 of residue of estate:
$990.53
TO:
Doris Weakley
826 Poplar Street
York PA 17404
$990.54
TO:
EdgarJoseph Penner
2841Enola Road
Carlisle PA 17013
$990.54
TOTAL
TOTAL DISTRIBUTION
5
COMMONWEALTH OF PENNSYLVANIA )
):SS.:
COUNTY OF CUMBERLAND )
Before me, the undersigned officer, personally appeared Donna L. Berg,
Executrix of the Last Will and Testament of Edgar J. Penner, deceased, who being
duly sworn according to law, deposes and says that the foregoing First and Final
Account is tree and correct to the best of her knowledge, information and belief.
DONNA L. BERG ~/
Sworn to and subscribed before
me this~ day of July 2004.
~tOTAR~t ar_AL
I~I~HA A~ L~8~. NOTAry PU~
I
~, CU~ER~ND ~., PA ~
6
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. ZB0601
HARRISBURG, PA 17128-0601
COHHONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX AFP (01-05)
ROBERT M FREY
FREY & TZLEY
5 S HANOVER ST
CARLZSLE
PA 17015
DATE 07-26-200q
ESTATE OF PENNER
DATE OF DEATH 05-2q-2005
FILE NUMBER 21 03-0q55
COUNTY CUMBERLAND
ACM 101
I Amoun'~ Rem i'l:'l:ed
EDGAR J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGTSTER OF NTLLS
CUMBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
NOTE: To insure proper cred/~ ~o your account, submi~ ~he upper portion of ~his fore wi~h your ~ax payment.
CUT ALONG THIS LINE ~.~ RETA'rN LONER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03)
~ INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF PENNER EDGAR J F'rLE NO. 21 03-0q55 ACN 101 DATE 07-Z6-ZOOq
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAMED ESTATE. SHONN BELON
TS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, *rF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 0q-lZ-200q
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
fi,$20.00
PAYMENT RECEZPT DISCOUNT (+)
DATE NUMBER ZNTEREST/PEN PAID (-) AMOUNT PAZD
211.58
08-ZZ-ZO0$
OZ-2$-ZOOq
Oq-15-ZOOq
CDOOZ9qO
CD005595
CD003822
.00
.00
IF PAID AFTER THIS DATE, SEE REVERSE
S/DE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
TOTAL TAX CRED'rT
q,5~$.05
215.05CR
BALANCE OF TAX DUE
INTEREST AND PEN. .00
213.05CR
TOTAL DUE ,
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
IN RE: ESTATE OF EDGAR J. PENNER,
deceased
TAX PARCEL NO. 29-17-1585-002
:
.-
: IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
:
: ORPHAN'S COURT DIVISION
:
: NO. 21-2003-09455
DECREE AWARDING REAL ESTATF
ANDNOW, this ~ day of August, 2004, at t~~ o'clock,~,.M.,it
appearing that the First and Final Account and Proposed Schedule of Distribution of Donna L.
Berg, Executrix of the Last Will and Testament of Edgar J. Penner, late of North Middleton
Township, Cumberland County, Pennsylvania, Deceased, having been filed and advertised in
accordance with law and Rules of Court and the same having been confirmed absolutely by the
Orphan's Court Division of the Cumberland County Court of Common Pleas on August 24,
2004, and it appearing that the said Executrix in her Proposed Schedule of Distribution claims
distribution to herself, Donna L. Berg, as Trustee for the benefit of Maxine L. Penner, and Donna
L. Berg, or either of them, so long as either of them shall live and desire to occupy the
hereinafter described real estate, and upon both of them becoming deceased, or both of them
choosing to no longer occupy the house, then the same shall be sold and the net proceeds of sale
divided equally among the four children of Edgar J. Penner, who are Doris Weakly and Maxine
L. Penner and Donna L. Berg and Edgar Joseph Penner, but should any of said four (4) children
be deceased at the time of such sale, then the proceeds of that sale shall be equally divided
among such of said four (4) children who are living at that time and the share which any one of
them who is deceased at that time would have received, shall be paid to the then living issue of
such deceased child, per stirpes, and if there be no such issue then the share such deceased child
would have received shall be added to the other shares, as provided in p ,ax:q~ ph number three of
the Last Will and Testament of Edgar J. Penner, it is o dered, adjudged ~ ~cree~that:
ALL THAT CERTAIN tract of land with the impr~ements~,~
thereon erected situate in North Middleton, Township, Cumberlandc~
County, Pennsylvania, bounded and described as follows: a. '"
BEGINNING at a point in the centerline of Township Road T-
504, also known as Sterretts Gap Avenue 2600 feet north of the
intersection of the centerline of Route 34 and the centerline of
Township Road T-504, which point is also at the dividing line between
Lots Nos. 5 and 6 on the hereinafter-mentioned Plan of Lots; thence
South ~9 degrees 30 minutes West 200 feet to a stake in line of lands
now or formerly of George E. Henry; thence along the land now or
formerly of the said George E. Henry, North 0 degrees 30 minutes East
100 feet to a stake at the dividing line between Lots Nos. 6 and 7 on
said Plan; thence North 89 degrees 30 minutes East 200 feet to a point
in the said Township Road T-504, also known as Sterretts Gap
Avenue; thence in said Township Road T-504, also known as Sterretts
Gap Avenue, South 0 degrees 30 minutes West 100 feet to a point, the
Place of BEGINNING.
BEING Lot No. 6 in the northeastern section of the Plan of Lots
of George E. Henry, said Plan recorded in Cumberland County in Plan
Book 7, Page 49, and being improved with a one-story frame dwelling
known and numbered as 1852 Sterretts Gap Avenue.
THIS DESCRIPTION is in accordance with a survey made by
Noel B. Smith, Registered Surveyor, dated June 15, 1971.
THE ABOVE described tract of land is all of the property which
Douglas F. Stewart, single man, by deed dated August 29, 1978 and
recorded August 29, 1978 in the Office of the Recorder of Deeds, in
and for Cumberland County, at Carlisle, Pennsylvania, in Deed Book
"A," Volume 28, Page 122, granted and conveyed to Edgar J. Penner
and Alda M. Penner, husband and wife.
THE SAID Alda M. Penner having died on August 15, 2000, title
to the same remained vested by operation of law solely in her
surviving spouse, Edgar J. Penner, and
IS hereby awarded to Donna L. Berg, her successors and assigns,
in trust, as herein above set forth.
THE Recorder of Deeds in and for Cumberland County is directed
to record this Order among the deed records in his office and to index
the same in the Grantor index in the name of Estate of Edgar J. Penner,
Deceased, and in the Grantee index in the name of Donna L. Berg,
Trustee, in accordance with Section 711 and 3536 of the Probate
Estates' and Fiduciaries Code.
BY THECOURT:
I hereby certify that the precise residence and complete post office address of the
distributeeis as follows: 1852 Sten'etts GapAvenue, Carlisle, PA 17013.
Robert M. Frey
Name of Decedent:
STATUS REPORT UNDER RULE 6.12
EDGAR J. PENNER
Date of Death:
May 24, 2003
Will No.
Admin. No. 21-03-0455
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 (X) 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 (X) No ( )
(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.
Date: April 25, 2005
~ ~L ~.l'-J
Signature
,~ ")
Robert M. Frey
Name (Please type or print)
5 South Hanover Street
Carlisle. Pa 17013
Address
(717) 243-5838
Telephone No.
Capacity: ( ) Personal Representative
( X ) Counsel for personal representative
vi
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 4/15/2005
FREY ROBERT M
5 S HANOVER STREET
CARLISLE, PA 17013
RE: Estate of PENNER EDGAR J
File Number: 2003-00455
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
5/24/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~.~
GLENDA FARNER-~~RAS~GH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
c)