HomeMy WebLinkAbout03-0832STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Sylvester g. gppley
Date of Death:
October 5, 2003
21-03-832
Will No.- Admin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
l. State whether administration of the estate is complete:
Yes ~ No [-]
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No. i is Yes, state the following:
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 [--1 No 1--]
Date:
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Signature
Keith O. Brenneman
Nafne
44 West Main Street
Mechanicsburg, PA 17055
Address
717-697-8528
Telephone No.
Capacity: [-] PersonalRepresentative
[~1 Counsel for personal representative
PETITION FOR PROBATE and
Estate of Sylvester E. Eppley No.
also known as To:
GRANT OF LETTERS
Social Security No. 188-09-91~1feceased'
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut or
in the last will of the above decedent, dated August 15 _. 200.3
and codicil(s) dated N/A
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland County, Pennsylvania, with
h xs last family or principal residence at 59 Beaqle Club Road,
Middlesex Township, Carlisle. Pennsylvan~ a
(list street, number and muncipality)
Decendent. theh 89 years of age, died October 5, 2003 ,~1~ ,
at Carlisle ~ Pennsylvania
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: ~/A ..
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ unknown
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $ unknown
situated as follows: 59 Beagle Club Road, Carlisle
WHEREFORE, petitioner(s) respectfully rf. xlues, t(s) the. probate of the last will and codicil(s)
presented herewith and the grant of letters '£estamennary
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
RODerE E~l~y, Jr.
63 Beagl~ Club Road
Carlisle, PA 17013
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLANDy ss
Thc petitioner(s) above-named swear(s) or affirm(s) that thc statements in the foregoing petition arc
truc and correct to thc best of thc knowledge and belief of petitioner(s) and that as personal rcpresen-
tative(s) of the above decedent .etitioner(s)will we. ll.axmMrulv ad~minister~-l-aW.
Sworn to or aff~.e~ and subscribed ~-' /~~~'/~'"'~'
m ' tn R6bert
before e this ..... day of [
% October~ 2003 ~ , :S9~ ] '
Estate Of Sylvester E. Eppley , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
0 ~T. ~ ,~ 2003
AND NOW
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated August 15, 2003
described therein be admitted to probate and filed of record as the last will of
Sylvester E. Eppley
and Letters Testamentary
Robert Eppley, Jr.
are hereby granted to
, in consideration of the petition on
FEES
Probate, Letters, Etc ..........
Short Certificates( )~... .......
TOTAL
i,¢d .... ..................
ATTORNEY (Sup. Ct. I.D. No.)
Keith O. Brenneman
44 W, Main Street. Mechanicsburg, PA
ADDRESS 17055
717--697--8528
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9610192
No.
Local Registrar
OCT" 8 2003
Date
#T
and
Laborer
59 Bea~le. Club Rd.
Carlisle, Pa 17013
Frank gppleY'
Carlisle
COUMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS
· CERTIFICATEOF DEATH
,.Male
Carlisle, PA ,~ []
Sarah Todd. Memorial Home
'Electric
0 Oct. 9, 2003'
PA 17013
Hoffman-Roth Funeral Home
~ JE '1~) (tlr ~ A CC~60U[NCE OF}:
LAST WILL AND TESTAMENT
OF
SYLVESTER E. EPPLEY
I, SYLVESTER E. EPPLEY, of Middlesex Township, 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 that all my debts and funeral expenses be paid as soon as praCtical after my
death by my Executor or Executrix, whichever the case may be, hereinafter named.
I direct that all taxes that may be assessed as a consequence of my death shall be paid
my residuary estate as part of the expenses of the administration of my estate.
2. I give and bequeath to the individuals identified below the following items of personal
property:
A. I give my grandfather's clock to ROBERT EPPLEY, JR.; and
B. I give my eight-day mantel clock to SHARON SMITH.
3. I order and direct that my Executor or Executrix, whichever the case may be, sell at
either public or private sale or sales, whichever shall be the most advantageous to my Estate, as
my Executor or Executrix in his or her sole discretion shall decide, any and all real property,
personal property, mixed property and all other possessions I have at the time of my death,
(excluding the items given in Paragraph 2, above) so that same may be converted into cash.
4. I give and bequeath to the to the OTTERBEIN UNITED METHODIST CHURCH of
Duncannon, Pennsylvania, the sum of $500.00.
5. I give and bequeath to SAINT MATTHEW'S UNITED CHURCH OF CHRIST of
Carlisle, Pennsylvania, the sum of $500.00.
LAW OFFICES
SNELBAKER,
BrENNEMaN
& SPare
6. I give to my son, FRANK EPPLEY the sum of One Dollar ($1.00). As for my son,
JAMES EPPLEY, I have provided for JAMES EPPLEY during my lifetime by giving to him
approximately forty acres of land in Dauphin County, Pennsylvania.
7. I give, devise and bequeath all the rest, residue and remainder of my estate, real,
personal and mixed, and wheresoever the same may be situate, in equal shares to my sisters,
EMMALINE BRENNEMAN and VIRGINIA BUCHTER, my nephews, LEROY
BRENNEMAN, BRYAN BUCHTER, ROBERT EPPLEY, JR., MICHAEL EPPLEY, MARLIN
EPPLEY and HARRY THOMAN, and my nieces, BETTY RUTTER, SANDY PRICE,
VICKIE BABNER, BRENDA ULRICH, CHERYL SCHLUSSER and LINDA LYSLE.
If any of the beneficiaries named under this my Last Will and Testament should
predecease me, I direct that the property and/or share such deceased beneficiary would have
received hereunder be distributed among the surviving beneficiaries identified in Paragraph 7 of
this my Last Will and Testament.
8. I hereby nominate, constitute and appoint my nephew, ROBERT EPPLEY, JR. as
Executor of this my Last Will and Testament but should he predecease me or fail to qualify, then
in such event, I nominate, constitute and appoint VIRGINIA BUCHTER, as Executrix of this my
Last Will and Testament. I further direct that no person serving as Executor or Executrix
shall be required to post bond to secure the faithful performance of his or her duties in the
Commonwealth of Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last W/II and
Testament written on two (2) pages this 15th day of August, 2003.
~//.'~,~v'ester E. Ep~
LAW OFFICES
SNELBAKEr.
BrEnNEMaN
& SPARE
Signed, sealed, published and declared by SYLVESTER E. EPPLEY, 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.
(SEAL)
-2-
(SEAL)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF CUMBERLAND )
SS.
We, SYLVESTER E. EPPLEY, KEITH O. BRENNEMAN, ESQUIRE and JANE J.
COONEY, the Testator 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 Testator signed and executed the instrument as his Last Will and Testament and that he
had signed willingly, and that he executed it as his free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the
Will as witness and that to the best of his or her knowledge the Testator was at that time eighteen
years of age or older, of sound mind and under no constraint or undue influence.
Witness
LAW OFFICES
SNELBaKER.
BrENNEMan
& SPARE
Subscribed, sworn to and acknowledged before me by SYLVESTER E. EPPLEY, Testator, and
subscribed and sworn to before me by KEITH O. BRENNEMAN, ESQUIRE and JANE J.
COONEY, witnesses, this 15th day of August, 2003.
~ Expires No~. 24, 2003 ~
SYLVESTER E. EPPLEY
· ~NELBAKER., BR.ENNEM,~N ~ SPAR. F
A P~.OFE5510~qAL COKPOI~%.TIO]q
ATTORNEYS AT LA%Y,'
~4 X~r-ST ~ STR.~T
MECHANICSBUR.G, PENNSYLVANIA 17055
P. O. BOX 318
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPare
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Sylvester E. Eppley
Date of Death: October 5, 2003 . - ~:
Will No. 21-03-0832
To the Register:
I certify that notice of 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
October 23, 2003:
Name
Emmaline C. Brenneman
Sandy Price
Virginia Buchter
Bryan Buchter
Cheryl Schlusser
Brenda Ulrich
Linda Lysle
Michael Eppley
Marlin Eppley
Sharon Smith
Address
300 Corman Road
Carlisle, PA 17013
1450 Newville Road
Carlisle, PA 17013
241 Crains Gap Road
Carlisle, PA 17013
241 Crains Gap Road
Carlisle, PA 17013
1070 Longs Gap Road
Carlisle, PA 17013
3107 Westerly Drive
Camp Hill, PA 17011
185 N. Middlesex Road
Carlisle, PA 17013
153 N. Middlesex Road
Carlisle, PA 17013
415 N. Bedford Street
Carlisle, PA 17013
304 Sandbank Road
Carlisle, PA 17013
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPare
N~me
Otterbein United Methodist Church
Saint Matthew's United Church
of Christ
Frank Eppley
James A. Eppley
Betty Rutter
Leroy Brenneman
Harry Thoman
Vickie Babner
Robert M. Eppley, Jr.
Address
301 N. High Street
Duncannon, PA 17020
3240 Spring Road
Carlisle, PA 17013
800 N. Lincoln Street
Duncannon, PA 17020
63 Lehman Road
Halifax, PA 17032
501 Wagner Drive
Carlisle, PA 17013
430 Crains Gap Road
Carlisle, PA 17013
524 Bernheisel Road
Carlisle, PA 17013
311 Cornman Road
Carlisle, PA 17013
63 Beagle Club Road
Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None.
Date: October 23, 2003
Keith O. Brenneman, Esquire
Snelbaker, Brenneman & Spare, P. C.
44 W. Main Street
Mechanicsburg, PA 17055
(717) 697-8528
Counsel for Personal Representative
-2-
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 003387
BRENNEMAN KEITH O
44 W MAIN STREET
MECHANICSBURG, PA
17055
........ fold
ESTATE INFORMATION: SSN: 188-09-9811
FILE NUMBER: 2103-0832
DECEDENT NAME: EPPLEY SYLVESTER E
DATE OF PAYMENT: 12/30/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/05/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $50,300.00
TOTAL AMOUNT PAID:
$50,300.00
REMARKS: ROBERT M EPPLY JR EXEC.
C/O KEITH O BRENNEMAN ESQ.
SEAL
CHECK#105
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT, 280601
HARRISBURG, PA 17128-0601
I-
Z
I.U
LU
ILl
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
P..oo]~v. R.v]v~f_~r P.._
DATE OF DF_.A~TH~(MM-D~-Y'EAR) I DATE OF BIRTH (MM-DO-YEAR)
I n-n,~-)nn~ I!0-25-1913
(~F APPUC~LE) SUR~WNG SPOUSE'S NAME (LAST, F~RST. KD M~DDLE ~N~T~)
N/A
['~2. Supplemental Return
[~4a. Future Interest Compromise Cat~ of death a'~er 12.12..82)
r--] 7. Decedent Maintained a Living Trust (Atta~ copy
---]10. Spousal Poverty Credit (dat~ of Uea~, be~*~en 12-31-91 and 1-1-95)
FILE NUMBER
2 1 -0 3 0--[--8 3__2__
COUNTY CO~ YEaR NUMBER
16.
17.
18.
19.
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Oecedenf, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an etaction to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
20,860.82
1,442.89
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Amount of Line 14 taxable at Itm spousal tax 0
rate, or ffansfere under Sec. 9116 (a)(1.2)
1.00
Amount of Line 14 taxable at lineal rate
64,043.40
Amount of Line 14 taxable at sibling rate
x .12 (17) 7,685.21
299,358 17 44 903 73
Amount of Line 14 taxable at collateral rate ' x .15 (18) ~ -
Tax Due (19) 52,588.94
45
10.
11.
12.
13.
14.
(8)
386,706.28
(11) 22,303.71
(12) 364,402.57
(13)
1,000.00
363,402.57
(14)
(15)
(16)
-ID
;:::ID
COMPLETE MNLING ADDRESS
44 W. Main,Street
Mechanicsburg, PA
17055
NAME
Keith O. Brenneman, E~quire
RRM NAME (If App!icable)
Snelbaker, Brenneman & Spare, P. C.
TELEPHONE NUMBER I
717-697-8528
1. Real Estate(ScheduleA) (1) 126, O00 O0
2. Stocks and Bonds (Schedule B) (2) 2 0 3,7 6 3.5 2
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 26, O 22.80 ....
(S~edule E)
6. Jointly Owned Property (Schedule F) (6) 30,919.96
[~ Separate Billing Requested
--O--
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
[~]3. Remainder Return (aate of death pria't~ 12-13-82)
---]5. Federal Estate Tax Return Required
O 8. Total Number of Safe Deposit Boxes
~111. Election to tax under Sec. 9113(A) (Attach Sch O)
[~.. Original Return
~]4. Limited Estate
]6. Decedent Died Testate (Attach copy of Will)
[~9. LiUgation Proceeds Received
SOCIAL SECURITY NUMBER
SOCIAL SECURITY NUMBER
188 09 9811
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
De~:edent's Complete Address:
STREET ADDRESS
Club Road
59 Beagle
Carlisle
ISTATE PA
Izl[7013
Tax Payments and Credits:
1, Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pnor Payments
C. Discount
50,300.00
2,515.00
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E ) (3)
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 (4)
52,588.94
52,815.00
226.06
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
A. Enter the interest on the tax due.
(SA)
IF THE ANSWER
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... [] []
b. retain the dght to designate who shall use the property transferred or its income; ............................................ [] []
c. retain a reversionary interest; or .......................................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ...................................................................... [] []
If death occurred after December 12, 1982, did decedent transfer property within one year of death -
without receiving adequate consideration? .............................................................................................................. [] []
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] []
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ []
TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penallies of p~u~, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tr~e, correct and complete.
Declare_on of preparer other than the persanaJ representalive is based on all information of which prepare' has any knowledge.
~9fG'~.~~~R~ LE FOR FILING RE TU RN DATE
63 Beagle Club Road, Carlisle, PA 17013
, Executor
SIGNALER THAN REPRESENTATIVE
ADDRESS
44 W. Main Street, Mechanicsburq, PA 17055
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exemot a Irensfer 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 lax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for/he use of a natural parent, an ado~twe parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decadent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a!(1)].
The tax rate imposed on the net value of transfers to or for the use of the decadent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102. as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX+ (6-98/~
SCHEDULE A
O0 ON E^,T. REAL ESTATE
,NHER,' ^NOE TM
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Sylvester E. F, ppley 21-03-00832
All real properb/owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Ail those tracts of land improved with a
residential dwelling known as 59 Beagle Club
Road, located in Middlesex Township,
Cumberland County, Pennsylvania, sale price
November 15, 2003:
$126,000.00
TOTAL (Also enter on line 1, Recapitulation) $12 6,0 0 0.0 0
(If more space is needed, insert additional sheets of the same size)
REV-1503 EX+ (6-98~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sylvester E.
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
Eppley 21-03-00832
Ail property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1,
Orrst0wn Bank, brokerage account
No. 4N2 282487
AllianceBerstein, brokerage account
No. 2670021023
Wachovia Securities, brokerage account
No. 3027-0878:
a. Nuveen PA Municipal Fund: $ 4,809.60
b. Nuveen Unit Trust PA: 59,648.75
$81,490.00
57,815.17
64,458.35
TOTAL (Also enter on line 2, Recapitulation) $ 203,763.52
(If more space is needed, insert additional sheets of the same size)
REV~1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sylvester E. Eppley
SCHEDULE E '
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21-03-00832
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
2.
3.
4.
5.
6.
7.
8.
9.
DESCRIPTION
M&T Bank checking account No. 9832878301
Orrstown Bank checking account No. 106002450
PNC Bank checking account No. 5140329126
Wachovia securities money market account
Waypoint Bank checking account No. 100390723
Miscellaneous personal property and furnishings
(including motor vehicle)
Grandfather clock and mantel clock
United Brotherhood of Carpenter's funeral benefit
Blue Cross refund
TOTAL (Also enter on line 5, Recapitulation) $
VALUE AT DATE
OF DEATH
$. 633.56
1,782.38
2,233.11
24.32
1,660.19
16,793.50
1,600.00
1,000.00
295.74
26,022.80
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX+ (6-98~
.~,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sylvester E. Eppley
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21-03-00832
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Robert M.i Eppley, Jr. Nephew
8. Emmaline C. Brenneman
63 Beagle Club Road
Carlisle, PA 17013
300 Cornman Road
Carlisle, PA 17013
Sister
JOINTLY-OWNED PROPERTY
LETI'ER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF RNANCIAL INSTR'UTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. A'rFACH DEED FOR JOIN%Y. HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST
1. A. ~merican Funds, Bond Fund $28,291.01 50% $14,145.
.~merica-A, account No. 6882-
1882-19; 2,287.066 shares
2 B. ~merican Funds, Bond Fund $33,548.89 50% 16,774.
.%merica-A, account No. 6865- _
7788-43; 2,165.842 shares (limit(d
term) ~
TOTAL (Also enter on line 6, Recapitulation) $ 30,919.96
(If more space is needed, insed additional sheets of the same size)
REV- 1510 EX+ (6.-98~
-.~j;~'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sylvester E. Eppley
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
21-03-00832
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of/he REV-1500 COVER SHEET is /es.
DESCRIPTION OF PROPERTY
ITEM INCLUDE'I3'~ENAMEOFTHETRANSFEREE,'~EIRRELATIONSHIPTODECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBEF THE DATE O~ TRANSFER A3TACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST {IF APPLICABLEI VALUE
1. Life insurance benefit from United
Brotherhood of Carpenters and Joiners $4,000 100% 4,000 -0-
of America, payable at death of
Decedent to Emmaline C. Brenneman,
sister of Decedent
TOTAL (Also enter on line 7 Recapitulation) $ -- O--
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99) _ I .
COMMONWEALTH OF PENNSYLVANIA ~ UNERAL EXPENSES & I
INHERITANCE TAX RETURN J ADMINISTRATIVE COSTS I
ESTATE OF
Sylvester E. Eppley FILE NUMBER
21-03-00832
ITEM
Deb~ of decedent must be reposed on Schedule
DESCRIPTION
FUNERAL EXPENSES:
~offman Roth Funeral Bome
2. Westminster Cemetery
ADMINISTRATIVE COSTS:
Pemonal Representative's Commissions
Name of Pemonal Representative(s) Robert M. P..ppley · Jr.
Social Security Number(s)/EIN Number of Personal Represantative(s)
StreetAddress 63 Beagle Club Road
city CarliSle
State PA Zip 17013
Year(s) Commission Paid: 2004
AttomeyFees to Snelbaker, Brenneman & Spare· P. C.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State _ Zip.,
Relationship of Claimant ~ Decedent
4. Pm~teFees to Register of Wills
5. A~0untanrsFees, filing fees and reserve
6. xx~x~Cumberland Law Journal - advertise
letters "
7. Patriot News - advertise letters
8. Commission and cost to Auctioneer fOr sale of
personal property/real estate
9. Realty transfer tax
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
$4,099.30
3,405.00
3·000.00
4;500.00
64.00
500.00
75.00
205.69
3,751.83
1·260.00
$ 20·860.82
(If more space Js needed, inse~ &ddi~Jonal sheets of the same size)
REV-1512 EX* {12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sylvester E. Eppley
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE UABILITIES, & LIENS
FILE NUMBER
21-03-00832
ITEM
NUMBER
2.
3.
4.
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
DESCRIPTION
Sarah Todd Nursing Home - balance due on account
Sprint - payment on account of telephone service
PP&L - payment on account of electric service
Dr. Falvo - payment on account of professional
services
TOTAL (Also enter on line 10, Recapitulation) $
VALUE AT DATE
OF DEATH
$1,368.00
23.04
23.45
28.40
1~442.89
(If mom s~ is needed, insed additio~l sh~ of the ~me size)
REV-1513 EX+ {9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Sylvester E. Eppley
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-03-00832
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
!
o
!!
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and ~ns~ under
Sec. 9116(a)(1.2)]
Emmaline C. Brenneman
300 Corman Road
Carlisle, PA 17013
Sandy Price
1450 Newville Road
Carlisle, PA 17013
Virginia Buchter
241 Crains Gap Road
Carlisle, Pa 17013
Bryan Buchter
241 Crains Gap Road
Carlisle, Pa 17013
Cheryl Schlusser
1070 Longs Gap Road
Carlisle, PA 17013
(Continued)
Sister
NieCe
Sister
Nephew
Niece
1/2 joint account
and 1/14 of residue
1/14 of residue
1/14 of residue
1/14 of residue
1/14 of residue
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPt~IATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CH~IT~LEAND GOVERNMENT~ DISTRIBUTIONS
1. Otterbein United Methodist Church
301 N. High Street
Duncannon, PA 17020
e
Saint Matthews United Church~of Christ
3240 Spring Road
Carlisle, PA 17013
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
$500.00
$500.00
$ 1,000.00
SCHEDULE J
BENEFICIARIES
(Continued)
Estate of Sylvester E. Eppley
File No. 21-03-00832
Number
10.
11.
12.
13.
Name and Address of Person
Receiving Property
Brenda Ulrich
3107 Westerly Drive
Camp Hill, PA 17011
Linda Lysle
185 N. Middlesex Road
Carlisle, PA 17013
Michael Eppley
153 N. Middlesex Road
Carlisle, PA 17013
Marlin EpPley
415 N. Bedford Street
Carlisle, PA 17013
Sharon Smith
304 Sandbank Road
Mount Holly Springs, PA 17065
Frank Eppley
800 N. Lincoln Street
Duncannon, PA 17020
James A. Eppley
63 Lehman Road
Halifax, PA 17032
Betty Rutter
501 Wagner Drive
Carlisle, PA 17013
Relationship
to Decedent
Niece
Niece
Nephew
Nephew
Niece
Son
"Son
Niece
Amount or Share
of Estate
1 / 14 of residue
1/14 of residue
1 / 14 of residue
1/14 of residue
clock and 1/14 of
residue
$1.00
-0-
1/14 of residue
14.
15.
16.
17.
Leroy Brenneman
430 Crains Gap Road
Carlisle, PA 17013
Harry Thoman
524 Bernheisel Road
Carlisle, PA 17013
Vickie Babner
311 Cornman Road
Carlisle, PA 17013
Robert M. Eppley, Jr.
63 Beagle Club Road
Carlisle, PA 17013
SCHEDULE J
BENEFICIARIES
(Continued)
Nephew
Nephew
Niece
Nephew
1 / 14 o f residue
1/14/of residue
1/14 of residue
1/2 of joint account,
clock and 1/14 of
residue
LAW OFFICES
SNE
BRENNE:MAN
~ SPARE
LAST WILL AND TESTAIVlENT
OF
SYLVESTER E. EPPLEY
I, SYLVESTER E. EPPLEY, of Middlesex Township, Cumberland Cotlnty,
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 that all my debts and fi~neral expenses be paid as soon as practical after my
death by my Executor or Executrix, whichever the case may be, hereinafter named.
I direct that all taxes that may be assessed as a consequence of my death shall be paid
my residuary estate as part of the expenses of the administration of my estate.
2. I give and bequeath to the individuals identified below the following items of personal
property:
A. I give my grandfather's clock to ROBERT EPPLEY, JR.; and
B. I give my eight-day mantel clock to SHARON SMlTH.
3. I order and direct that my Executor or Executrix, whichever the case may be, sell at
either public or private sale or sales, whichever shall be the most advantageous to my Estate, as
my Executor or Executrix in his or her sole discretion shall decide, any and all real property,
personal property, mixed property and all other possessions I have at the time of my death,
(excluding the items given in Paragraph 2, above) so that same may be converted into cash.
· 4. I give and bequeath to the to the OTTERBEIN UNITED METIIODIST CHURCH of
Duncannon, Pennsylvania, the sum of $500.00.
5. I give and bequeath to SAINT MATTHEW'S UNITED CIIURCH OF CHRIST of
Carlisle, Pennsylvania, the sum of $500.00.
6. I give to my son, FRANK EPPLEY the sum of One Dollar ($1.00). As for my son,
JAMES EPPLEY, I have provided for JAMES EPPLEY during my lifetime by giving to him
approximately forty acres of land in Dauphin County, l'ennsylvania.
7. I give, devise and bequeath all the rest, residue and remainder of my estate, real,
LAW OFFICES
SNELBAKER.
BRENNEMAN
personal and mixed, and wheresoever the same may be situate, in equal shares to my sisters,
EMMALINE BRENNEMAN and VIRGINIA BUCHTER, my nephews, LEROY
BRENNEMAN, BRYAN BUCHTER, ROBERT EPPLEY, JR., MICHAEL EPPLEY, MARLIN
EPPLEY and HARRY THOMAN, and my nieces, BETTY RUTTER, SANDY PRICE,
VICKIE BABNER, BRENDA ULRICH, CHERYL SCItLUSSER and LINDA LYSLE.
If any of the beneficiaries named under this my Last Will and Testament should
predecease me, I direct that the property and/or share such deceased beneficiary would have
received hereunder be distributed among the surviving beneficiaries identified in Paragraph 7 of
this my Last Will and Testament.
8. I hereby nominate, constitute and appoint my nephew, ROBERT EPPLEY, JR. as
Executor of this my Last Will and Testament but should he predecease me or fail to qualify, then
in such event, I nominate, constitute and appoint VIRGINIA BUCIITER, as Executrix of this my
Last Will and Testament. I further direct that no person serving as Executor or Executrix
shall be required to post bond to secure the faithful performance of his or her duties in the
Commonwealth of Pennsylvania or in any other jurisdiction.
IN WITNESS'WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament written on two (2) pages this 15th day of August, 2003.
1~-,A~P ~~EAL)
v~ester E.~Ep~
Signed, sealed, published and declared by S.YLVESTER E. EPPLEY, 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.
(SEAL)
-2-
(SEAL)
LAW OFFICES
5NELBAKER.
BRENNEMAN
~ SPARE
COMMONWEALTH OF PENNSYLVANIA)
: SS.
COUNTY OF CUMBERLAND )
We, SYLVESTER E. EPPLEY, KEITH O. BRENNEMAN, ESQUIRE anti JANE J.
COONEY, the Testator 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 Testator signed and executed the instrument as his Last Will and Testament and that he
had signed willingly, and that he executed it as his free and vohmtary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the
Will as witness and that to the best of his or her knowledge the Testator was at that time eighteen
years of age or older, of sound mind and under no constraint or nndue influence.
Witness
Subscribed, sworn to and acknowledged before me by SYLVESTER E. EPPLEY, Testator, and
subsc,ribed and sworn to before me by KEITH O. BRENNEMAN, ESQUlRE and JANE J.
COONEY, witnesses, this 15th day of August, 2003.
Nolary P t}~[i ~'~
COMMONWEALTH OF PENNSYLVANIA '~. ss:
COUNTY OF CUMBERLAND .~
Robert Eppley. Jr_
being duly sworn-' according fo law, deposes and says that he is the Executor
of the Estate of Sylvester E, Eppley
late of --Middles-e-x---T-°--w--n-s--h-ip ., Cumberland County, Pa., deceased and that the
within is an inventory made by Robert_==__~ ~ .... ] ~", v-~r'*. , the said Executor
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the'Commonwealth of Pennsylvania, and that the figures opposlfe each item of the Inventory represent it's fair value
as of the date of decedent's'deafh.
Sworn to
this/~day of
and subscribed before me,
COMMONWEALTH OF PENNSYLVANIA
~ Seal
Susan L Malmzi, Nola~ Public
My~ ~ Nov. 24, 20OZ
Dale of 1:)~4~r, Pennsylvania Association Of Notaries
Carlisle, PA 17013
Address
October 2003
Day Month Year
INSTRUCTIONS
t. An inventory must be filed wlfhln three months after appoinfment of personal represenfaflve.
2~ A supplemen} inventory must be filed within thirty days of discovery of additional assets.
3. Additional s.%oets may be attached as fo personalty or realty
4. See '~'rt~cle IV, F;duclaries Act of 1949. ,
0
0
BUREAU OF TNDZVZDUAL TAXES
TNHERZTANCE TAX D/VTSXOH
DEPT. 280601
HARRXSBURG, PA 17128-0601
KE[TH 0 BRENNEMAN ES~
SNELBAKER ETAL
qq W MAIN ST
MECHANICSBURG PA 17055
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-Z54? EX AFP (gl-OS)
'04 jui',J-7
DATE 06-08-200q
ESTATE OF EPPLEY
DATE OF DEATH 10-05-2005
FILE NUMBER 21 05-0852
~CC~N.T~ CUMBERLAND
'~-) 101
Aaoun~ ReaLiZed
SYLVESTER E
MAKE CHECK PAYABLE AND REM/T PAYMENT TO:
REGISTER OF WTLLS
CUMBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
CUT ALONG THIS LINE ~.~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF /NHER/TANCE TAX APPRAISEMENT, ALLOWANCE OR
DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF EPPLEY SYLVESTER E FILE NO. 21 03-0832 ACN 101 DATE 06-08-200q
TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATZON CONCERNING FUTURE /NTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: OR/G/NAL RETURN
1. Reel Estate (Schedule A) (1}
2. Stocks and Bonds (Schedule B)
$. Closely Hold Stock/Partnership Interest (Schedule C) iS)
q. Mortgages/Notes RocaAveblo (Schedule D) (q)
5. Cash/Bank DaposAts/MAsc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exponsos/Adm. Costs/MAsc. Expanses (Schedule H) (9)
10. Debts/Mortgage LiabilitAas/LAans (Schedule I) (10)
11. Total DaductAons
12. Nat Value of Tax Return
126/000.00
205/765.52
.00
.00
26~02Z.80
50/919.96
.00
(8)
20,860.82
laqqZ.89
(11)
(12)
13.
lq.
NOTE:
ASSESSMENT OF TAX:
15. Amount of Line lq at SpousaX rata
16. Amount of LAne lq taxable at LAnaaX/CXass A rata
17. Aeount of Line lq at SAblAng rate
18. Aeount of LAne lq taxable at Collateral/Class B ra~e
19. PrAncApel Tax Due
TAX CREDITS:
PAYMENT RECEIPT D/SCOUNT (+)
DATE HUMBER INTEREST/PEN PAID (-)
12-50-2005 CD005587 2,629.q5
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Net Velum of Estate Subject to Tax (lq)
Zf an assesseent was issued previously, 11nes lq, 15 and/or 16, 17,
reflect fLgures that include the total of ALL returns assessed to date.
NOTE: To insure proper
credit to your account,
subaAt the upper portAon
of thAs form with your
tax payment.
586,706.28
IF PAID AFTER DATE INDICATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
~2.303.71
$6q,q02.57
1,000.00
365,q02.57
18 and 19 will
(15) .00 X O0 = .00
(16) 1.00 X Oq5 = .05
(17) 6q,OqS.qO x 12 = 7,685.21
(la), 299,558.17 x 15 = qq,905.75
(19)= 52,588.9q
AMOUNT PAID
50,300.00
TOTAL TAX CREDIT I 52,929.q5
BALANCE OF TAX DUEl 3qO.51CR
INTEREST AND PEN. .00
TOTAL DUE 5qO.51CR
( [F TOTAL DUE 1S LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCT/ONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND
OBJECTIONS:
ADNIN-
ISTRATZVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
1ifa or for years, the CommonNaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laNful Class B ¢collataral) rate on any such futura interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 91qO).
Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REG/STER OF NILLS) AGENT
A refund of a tax credit, ~hich ams not requested on the Tax Return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office
of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special Zq-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-qq7-3020 (TT only).
Any party in interest not satisfied aith the appraisement, alloaanca, or disallowance of deductions, or assessment
of tax (including discount or interest) as sho~n on this Notice must object aithin sixty (60) days of receipt of
this Notice by:
--erittan protest to the PA Department of Revenue, Beard of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone ¢7173 787-650S. Sas page 5 of the booklet "Instructions for Inheritance Tax Return for · Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacadant's death, a five percent (52) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the sams manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning 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 1, 1982 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .O0016q. Ail taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate ahich will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The appllcabla interest rates for 198Z through ZOOq ars:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ ZOX .O00Sq8 ~"~)"~-1991 112 .000301 ~ 9X .O00Zq7
1983 16X .000q38 1992 9X .0002fl7 2002 62 ,000164
1984 llX .000301 1993-1994 72 .000192 2003 52 .000137
1985 132 .000356 1995-1998 92 .O00Zq7 2004 42 .000110
1986 102 .000274 1999 72 .000192
1987 102 .000274 2000 72 .000192
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPATD
X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest Bust be calculated,
LAW OFFICES
SNELBAKEr.
BRENNEMAN
& SPARE
ESTATE NO. 21-03-00832
FIRST AND FINAL ACCOUNT OF ROBERT EPPLEY, JR.,
EXECUTOR UNDER THE LAST WILL AND TESTAMENT
OF SYLVESTER E. EPPLEY, DECEASED, LATE OF
MIDDLESEX TOWNSHIP, CUMBERLAND COUNTY,
PENNSYLVANIA
ROBERT EPPLEY, JR., EXECUTOR and Accountant herein
avers as follows:
DATE OF DECEDENT'S DEATH:
DATE LETTERS TESTAMENTARY ISSUED:
October 5, 2003
October 15, 2003
DATES EXECUTOR'S NOTICE ADVERTISED:
The Patriot-News Co.:
Cumberland Law Journal:
October 30, November 6, 13, 2003
October 31, November 7, 14, 2003
DATE OF RULE 5.6(A) CERTIFICATION:
October 23, 2003
PERSONALTY - PRINCIPAL CCOUI~ ~
DEBITS
The Accountant charges himself with receipt of the following items of
Decedent's personalty:
Orrstown Bank, brokerage account
No. 4N2 289287
AllianceBerstein, brokerage account
No. 2670021023
$81,490.00
57,815.17
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
Wachovia Securities, brokerage account
No. 3027-0878:
a. Nuveen PA Municipal Fund: $ 4,809.60
b. Nuveen Unit Trust PA: 59,648.75
M&T Bank checking account No. 9832878301
Orrstown Bank checking account No. 106002450
PNC Bank checking account No. 5140329126
Wachovia securities money market account
Waypoint Bank checking account No. 100390723
Miscellaneous personal property and furnishings (including motor vehicle):
Grandfather clock and mantel clock
United Brotherhood of Carpenter's funeral benefit
Blue Cross refund
TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS:
PERSONALTY - PRINCIPAL ACCOUNT
CREDITS
The Accountant claims credit for payment of the following items from
Decedent's Personalty Principal Account:
Decedent's checks paid from checking account post death:
Snelbaker, Brenneman & Spare, P. C.
Legal fees to 4/7/04:
Reimbursement of Costs advanced:
Patriot News - advertise letters: $311.42
Certified mail postage: 4.42
Cumberland Law Journal - advertise letters: 75.00
Probate fee and Short Certificates: 64.00
Total Costs Advanced:
Register of Wills - Additional Probate fee:
-2-
64,458.35
633.56
1,782.38
2,233.11
24.32
1,660.19
16,793.50
1,600.00
1,000.00
295.74
$229.786.32_
$ 22.05
4,650.00
454.84
252.00
LAW OFFICES
SNELBAKER~
BRENNeMAn
& SPARE
Greenawalt & Company - tax preparation fee
Central Penn Medical - medical expense
Rose Detailing - clean/prepare vehicle for auction
Moyer's Gun Shop - prepare guns for auction
The Patriot News - obituary advertisement
Department of Revenue - final income tax payment
Register of Wills, Agent - payment of Inheritance Tax
Hoffman - Roth Funder Home - funeral expense
Westminster Cemetery - grave fees/costs
Executor's commission:
Sarah Todd Nursing Home - balance due on account
Dr. Falvo - balance due for professional service
Kevin Wickard, Auctioneer - auctioneer commission and costs (personalty)
Reserve for accountant fees, filing fees and legal fees
TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, CREDITS:
PERSONALTY - iNCOME ACCOUNT
DEBITS
The Ac.countant charges himself with receipt of the following items of
~ncome from Decedent's personalty:
Income from Orrstown Bank brokerage account to date of close
Income/Dividends from AllianceBerstein brokerage account to date of close
Income/Dividends from Wachovia Securities brokerage account to date of close
Interest on Orrstown Bank checking account to date of close
Interest on PNC checking account to date of close
Interest on Waypoint Bank checking account to date of close
State Farm - refund from automobile premium
TOTAL, PERSONALTY, iNCOME ACCOUNT, DEBITS:
-3-
300.00
18.22
196.05
100.70
157.00
100.00
49,959.49
4,099.30
3,405.00
3,000.00
1,368.00
28.40
2,491.83
4,500.00
$2,833.04
1,699.35
2,669.58
.01
.10
.18
267.12
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
PERSONALTY - INCOME ACCOUNT
CREDITS
The Accountant claims credit for payment of the following items from
Decedent's Personalty Income Account:
PNC Bank, N. A. Service Charge
TOTAL, PERSONALTY, INCOME ACCOUNT, CREDITS:
REAL ESTATE - PRINCIPAL ACCOUNT
DEBITS
The Accountant charges himself with receipt of the following items of
Decedent's Real Estate:
All those certain tracts of land improved with a residential dwelling
known as 59 Beagle Club Road, Carlisle, located in Middlesex
Township, Cumberland County, Pennsylvania:
Prepaid real estate taxes recovered upon sale of the above real
estate:
County/Township tax: $ 6.58
School tax: 407.63
Total:
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, DEBITS:
$12.00
$12.00
$126,000.00
414.21
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
REAL ESTATE - PRINCIPAL ACCOUNT
CREDITS
The Accountant claims credit for payment of the following items
attributable to Real Estate Principal Account:
PP&L -payment on account of electric service from date of death to
service termination
Sadler Oil Company -payments on account from date of death to close
of account
York Waste Disposal
Sprint - payment on account of telephone service from date of death to
service termination
DMS Trash - trash and debris removal
State Farm - Homeowner's insurance premium
Rudolph Carpet Cleaning
Diversified Appraisal Service - real estate appraisal
Expenses associated with repairs, cleaning, painting and preparing
real estate for sale:
Lowes $408.38
Home Depot 273.36
Waimart 99.86
Brian Buchter-Electric 75.00
Robert Eppley, Jr. - reimburse
miscellaneous repair expenses advanced 177.05
Total:
Kevin Wickard, Auctioneer - auctioneer's commission on sale of realty:
Realty transfer tax on sale of realty:
TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS:
-5-
86.54
727.61
1.92
75.69
500.00
286.00
254.50
250.00
1,033.65
1,260.00
1,260.00
LAW OFFICES
SNELBAKER.
& SPARE
REAL ESTATE - INCOME ACCOUNT
DEBITS
The Accountant charges himself with receipt of the following income
received from Decedent's Real Estate:
TOTAL, REAL ESTATE, INCOME ACCOUNT, DEBITS:
REAL ESTATE - INCOME ACCOUNT
CREDITS
The Accountant claims credit for payment of the following items from
Decedent's Real Estate Income Account:
Sprint - refund on account
State Farm - refund on homeowner's premium
TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS:
-6-
NONE
$17.04
148.72
$_165.7~
SNELBAKER
BRENNEMAN
SPARE
RECAPITULATION
I. PERSONALTY
A. PRINCIPAL ACCOUNT
Debits
Credits
Balance
$229.786.32
75,102.88
B. INCOME ACCOUNT
Debits $7,469.38
Credits 12.00
Balance
C. NET BALANCE OF PERSONALTY:
II. REAL ESTATE
A. PRINCIPAL ACCOUNT
Debits
Credits
Balance
$126,414.21
5,735.91
B. INCOME ACCOUNT
Debits $ 165.76
Credits -0-
Balance
C. NET BALANCE OF REAL ESTATE:
III. NET BALANCE OF ESTATE FOR DISTRIBUTION:
-7-
$154,683.44
7,457.38
$120,678.30
$ 165.76
$162,140.82
$120,844.06
1AW OFFICES
SNELBAKER,
BRENNEMAN
& SPARE
SCHEDULE OF PROPOSED DISTRIBUTION
ROBERT EPPLEY, JR., Executor and Accountant, proposes to distribute the
balance of the Estate as follows:
To Otterbein United Methodist Church of Duncannon,
Pennsylvania, pursuant to Paragraph 4 of Decedent's Will:
To Saint Matthew's United Church of Christ of Carlisle,
Pennsylvania, pursuant to Paragraph 5 of Decedent's Will:
3. To Frank Eppley, pursuant to Paragraph 6 of Decedent's Will:
10.
11.
To Robert Eppley, Jr., pursuant to Paragraph 2.A and 7 of
Decedent's Will:
Grandfather's clock - in kind,
value:
$ 1,500.00
b. 1/14 of residue of Estate:
20,027.42
Total:
To Sharon Smith, pursuant to Paragraph 2.B of Decedent's
Will: Eight-day mantle clock, received in kind, Value:
To Sandy Price, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Virginia Buchter, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Bryan Buchter, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Cheryl Schlusser, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Brenda Ulrich, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Linda Lysle, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue.'
$500.00
$500.00
$1.00
21,527.42
100.00
20,027.42
20,027.42
20,027.42
20,027.42
20,027.42
20,027.42
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
12.
13.
14.
15.
16.
17.
18.
To Michael Eppley, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
19.
To Marlin Eppley, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Betty Rutter, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Leroy Brenneman, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Harry Thoman, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Vickie Babner, pursuant to Paragraph 7 of Decedent's
Will, 1/14 of residue:
To Emmaline C. Brenneman, pursuant to Paragraph 7 of
Decedent's Will, 1/14 of residue:
To James A. Eppley, pursuant to Paragraph 6 of Decedent's
Will:
TOTAL DISTRIBUTION:
-2-
20,027.42
20,027.42
20,027.42
20,027.42
20,027.42
20,027.42
20,027.42
$ 0.00
LAW OFFICES
SNELBAKER.
8RENNEMAN
& SPARE
COMMONWEALTH OF PENNSYLVANIA)
: SS.
COUNTY OF CUMBERLAND )
ROBERT EPPLEY, JR., being duly sworn according to law deposes and says: that he is
the Executor of the Estate of SYLVESTER E. EPPLEY, Deceased; that he is the Accountant
herein; that the foregoing Accounting is true and complete; that there are no unpaid claimants
who have given notice to said Executor; that the foregoing Schedule of Proposed Distribution
contains the names of all persons interested in said Estate; and that the facts set forth herein are
true and correct to the best of his knowledge, information and belief.
Sworn to and subscribed before me
this 7 r~4 day of October, 2004.
Notary Public
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal l
Susan L Mabazi, Notary Public
Mechanicsburg Boo, Cumberland County
My Comr~",,~sie~ Expires Nov. 24, 2007
Member. Pennsylvania Association Of Notaries
the ~ f~r c~-2~m;~n ~ ~ ~ ~ ~ ~ ~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA ]7128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TNHERTTANCE TAX
STATEMENT OF ACCOUNT
KEITH 0 BRENNEMAN ESQ
SNELBAKER ETAL
44 W MAIN ST
MECHANICSBURG PA 17055
, .EsSTATE OF
DATE OF DEATH
FILE NUNBER
07-06-2004
EPPLEY
10-05-2005
21 05-0852
CUMBERLAND
101
Amount Remitted
SYLVESTER E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS "~
~%-v-: [ ~¥7- - AY -A ~- -[ BT--4 ~3- ...... ; 2~- -[ ~-E-~ ~-~4 ~¥ -fAA- -~ 9A-rE ~-~-~ - ~-F- - A¥C-6 D~-f - - ~-~-; .....................
ESTATE OF EPPLEY SYLVESTER E FILE NO. 21 05-0852 ACN 101 DATE 07-06-2004
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAHED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE~ AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-01-2004
PRINCIPAL TAX DUE: ......................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
52,588.94
PAYMENT RECEIPT DISCOUNT C+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
2,629.~5
12-50-2005
06-18-2004
CD005587
REFUND
.00
50,500.00
540.51-
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN ~1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT"
TOTAL TAX CREDIT 52,588.94
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.