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HomeMy WebLinkAbout03-0150 PETITION FOR PROBATE and GRANT OF LETTERS Estate of AnI.! ;-1- C7 No. Oll- O~- \SO also known as / To: Register of ~llS for t,7e J , Depased. County of \)l-1A~M q.., in the Social Security No. .:;;;.a ( D 9 - /.7 b Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or ~lder in the execut C'r< named in the last will of the above decedent, dated d:;2 -3 . ,19~ and codicil(s) dated ' I (state relevant circumstances, e.g. renunciation, deatb of executor, etc.) Decendent was domiciled at death in Cu t- ) h 10 last family or principal residence at (list street, number and muncipality) yeWf ag~ied , 19 o 5. at CI " 11 r Except as follows, decedent did not marry, s not div ced 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: Decendent at death owned property with estimated values as follows: 8: CC (If domiciled in Pa.) All personal property / /0'00 I - (If not domiciled in Pa.) Personal property in Pennsylvania / (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvani cc situated hS follo s: c,q}, So v 14 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters (testamentary; administration c. La.; administration d. b.n.c. La.) theron. ~ '" .., ~7~MZC7 u tt::f5.f?-~ , 1M,,? c: '" ~~ "'~ "'... 0::'" c: -00 C;'C I ro o=: 3~ "'... :;0 '" c: "" ;;:; OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA l ss COUNTY OF Cum~r\~ J The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Swom to 0' aW,med and 'ub,"dbed { eM tJ-r/--I'?- en before me this ~O+-h day of oq' :::s ~:~4aJtl,,;D,&~~.~ Q..~ l:l - / ;:: ~ ~ eglster ~ \'\ - \ "Z.:z... - \ \ No. ~ -03 -ISD Estate of \-\a.Q Cl..J \-\ Q~ ' Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW \=""....e.~\ Hl~ 4 ~ / I ,!joo3 19_, in consideration of the petition on the reverse side hereof, satisfact ry proof havmg been presented before me, IT IS DECREED that the instrument(s) dated ~ - {}(3 - ICJq~ described therein be admitted to probate and filed of record as the last will of \-\~ \--\('i'\t ; and Letters ~ ~..It>.~ Mt) ts are hereby granted to ~:,. ~ ~ 'k' 'ell;> rt. '2 ~ ~"" -'-ql'llh 1,,+ kj,p '~a' ~ FEES Register of Wills Probate, Letters, Etc. ......... $ U; O. 00 Short Certificates( ).......... $ 3 . W AITORNEY (Sup. Ct. 1.0. No.) R-eft1:lfleiatiGn ~ p~. $ In.iiJ $ It) . 0[) ADDRESS TOTAL _ $ iq ,tJ{) Filed .c2.-:~. ~:-. 9~. . . . ... . ..,. . . . . . . . . . ~ PHONE ~--m ~U~ d -d..I~03 .. ~- -----..~.- . "nc; ~'''::; T),~\' . This is to certify that the information here given is correctly copied from an original certificate of death duly hIed 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 8922215 ~.dl. '. ~ 2003 ../ No. Date . . , . nAV 1191 COMMONWEALTH OF PENNSyLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH (Coroner) SllI:TE FilE NUM"f'R NAME OF DECEDENT {Flrsl, M<ddle. L8!l1} SEX SOCIAL SeCURITY NUMBER ,. H .. Male .. 205-09-1368 2, 2003 AGE (last Blrlhdil\ll f"h'~ , 87 v" I';P"-"vll-J .. COUNTY OF DEATH RACE - AfT\f>', lln lollil'ln, R1ad, Wl'Ill" ..t, (Sp"c,lvl . Cumberland ... White . ... ,.. DECEDENT'S USUAL OCCUPATION MARITAL STATUS. M'trled SURVIVING SPOUSE (~~:~i~~i;'~~ ~eu~r;~?tr~Or Never Married, Widowed. (lfw,f" q'w' ""1 ,j.",p ,,,,,,] Divorced (SpeCify) Machinist Township "'r Rd. PA 17257 170. Cumberland 11d.O =;'=~~=oI l':llylhn,(l MOTHER'S NAME (F'rBl. M,,-jdle, MllIdfIll S(Jr"~lllal ,.. Ida Mae Mumma . INF nMANT'!}.M4IlING ADDRE~S{~'I'~", (~lly/Tn~n !3t"'l~.lil\r."Il1") . E. 411 Briar Lane Chambersbur PA 17201 Ml THOD OF DISPOSITION PlAC. Of OJ. P05IrION. N..maorCam..ary. ,,,,,,,,aIOfy LOCATION . Clt~.,rown, le'a. IIp Cf'<1l'l ,. Bunal [~ CremlUon 0 RalT\OVllI from 9I:lltl 0 or Othtlr PI..cI Shippensburg " Oonallon 0 Other rsPflClfyl 0 t. 2111. ,.. Cumberland Count SIG EN OR SON ACTING AS SUCH n.m. 24-28 muBt be completed by o E PRONOUNCED DEAD {Month. Day, Yea,) ~s CASE person whO pronounces death. February 2, 2003 NoD ... 27. MAT I: Ent... t'- dI........ Injuries 0' compllelltlone whIch otIuHd 1"1 de.lh. Do not entlr the mode ot dylng, sueh e. cardiae or rl!lplrl.Ory arrest .noc~ 0' he.rl rallure ,Appro_lmlta PAATII: OtMr slgntrlCllnt concIl.~. conlnbUllng '0 d...'h. but U.t onty ana caUM on aaeh line : Interval b-'WHn ~ !'Mulling In the undl'l'lying CAU!\f! Q,vfln "l PAnT I IMMEDIATE CAUSE (Final ! onMl and delth clisease or condition Chronic Obstructive Pulmonar Disease Coronary Artery Diseas~=___ rMUJtingirlcle8tt1}---+ . DUE TO (OR AS A CONSEQUENCE Qf) i 8eQultntlalyllMconctIIloM b. If Iny. IMdlng 10 ImrnKbta DUE 10 (an AS A CONSEQUENCE OF)' I ! CIUM. Entar UNDERLYINQ CAUSE (OIlMl9M or inJl.ll'V , Ihl'll,nrtilllledevenl9 DUE TO (OR AS A CONSEQUENCE OF)' I r~J1hng In dMlh) LAST , d WAS AN AUTOPSY WERE AUTOPSY FINDINGS MANNER OF DEATH DATE OF INJUny TIME OF INJURV INJURV AT WORK? DESCRIBE HOW INJURY OCCURnrD PERFORMED? """'LABLE PRIOR TO (Month,Oqv Yf',lr) COMPLETION OF CAUSE j( 0 ....0 NoD OF DE~H? Natural _Ido ....0 ....0 NoD -"' 0 Plndlna InYMt~ 0 3 .. .... No 0 o PlACE OF INJURY -AI home.tllrm. streel, lactory. olflce lOC.a:rION (S1reet. CilyrTown, SIal"!) Su"",," Coutd not be determined bulktlog, -'c. (Sr"C1tyl .... _. ... _. CERTIAEJII (Check only Of1e} *CERTlIfYING PHVIICIAN (Pt1ysician certifying cause 01 detIth lilIherlenolh... phyeioi.en Iuu ptonout'1Ced durh 8nd compl8ted hem 23) 0 Coroner TOlNbeetof""k~.""'hoceurN<ld...tolhac--<-)andmannar_""', '.. ....... ....... _...... . . . . . . . . . *ftIItONOUHClNQ AND ce..-rllfYJNG PHYSICIAN (phylliclan balh pronouncing dHlh end oatIftVlng to =-- 01 dBlh) DATE SIGNF.O (""<:'If''''. [l'IV ~h'''l To the bMt of my 1lftowlMge, elMth occurr.d at the Ulna, dille, and P", 1Iftd.. to the oaUM(.) and IMftftW II......., .... ................ Ll , February 3, 2003 NAME AND ADD as oF PERSON WHO COMPlETED CAUSE OF DEATH ...DtCAL IXAMlNEAICOAOHER (11""'27) TV"'.' .""'Mic hae 1 L. Norris, Coroner On the...... oI...mlMtton .ndJor tnvntIo-tton. In my opinion. CIeIttt oooul'Nd at eM tfMI..... Iftd.............. te h HUM(.)'" ~... 6375 Basehore Road, Suit.. III m....,..,...,lItH.......,..........."......,.."........"...,...,......,..,.................".......,.......... . Mechanicsburg, Pa. 17050 '111. . AEOISTRAA.S $IQNRURE AND NUMBER D,tCfEFllE ~~ 6 kJ?J.7 & 33. ... ___ _~_. ._a._.___ __ - - - ~. " -.- -- Q l-OS-150 ~---~ - .~- ,.... -"~ ..d.'1t ... . . - . . LAST WILL AND TESTAMENT I, HARRY H. COY, of 214 Goodhart Road, Shippensburg, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give and bequeath my 20-gauge model #37 pump gun and my 30-30 model #94 golden spike rifle to my good friend, GEORGE C. GOODHART, ofR. D. #2, Shippensburg, Pennsylvania, absolutely. THIRD. I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, to three of my children, namely HERBERT E. COY, who presently lives in Fayetteville, Pennsylvania, NANCY ANGST, who presently lives in Athens, Georgia, and ROSETTA TUCKER, who presently lives in Chulavista, California, on a per stirpes distribution basis. It is my specific intent and desire to exclude my other children, namely, DORIS JEAN COY ETTER and RICHARD COY, from any distribution whatsoever, under this my Last Will and Testament. FOURTH. I nominate, constitute and appoint my son, HERBERT E. COY, of 411 Briar Lane, Chambers burg, Pennsylvania, to be the Executor of this my Last Will and Testament; ifhe be unable to fulfill the duties of Executor, I then nominate, constitute and appoint my grandson, STEVEN R. COY, of 471 South Fourth Street, Chambersburg, Pennsylvania, to be the Executor of this my Last Will and Testament. FIFTH. I direct that my personal representative(s) not be required to give bond for the faithful performance of their duties in any jurisdiction. SIXTH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of my estate and that such be paid out of the rest and residue of my estate. IN WITNESS WHEREOF, I, HARRY H. COY, have hereunto set my hand and seal to this my Last Will and Testament, written on one page this 1- :s day of February, 1998. .H~? H ~ (SEAL) MARK. WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257.1397 ~ . . - This instrument was by the Testator, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in the presence of each other, we believing bim to be of sound and diWing mind and emo 'fa ,ere to subscribed our names as witnesses. h l (tJ I Z'1 - W/ ,/ I kafj~//V (arAj COMMONWEAL TH OF PENNSYLVANIA : SS. COUNTY OF CUMBERLAND I, Harry H. Coy, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. )! cU-Jtuj ?I (P (J ,1998. '- G; .rrM~~ .~=::c.: MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - sHIPPENsBURG, PA 17257.1397 . . , . - COMMONWEAL TH OF PENNSYLVANIA : SS. COUNTY OF ZUMBERLAND { ! I ~ ' IWr ' J We, ",/ / J < , the witnesses whose names are signe o the foregoing instrument, being duly qualified ccording to law, do depose and say that we were present and saw Harry H. Coy, the Testator, si and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator, signed the will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. 'AL ,I t>.. WGIOIa, ...'i4'I Publlc ~ PA ~'f,fj,.~.nd CoUntY ,". ' ,.Ju ..$11. MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257.1397 , i III -a Z r- == 2 01 Il1 a: ~ .~ 1iI ~ I- r:. ~ D.<~~ a ~ c .J ~ r- Z I- Ul ~ U <( < Cl . ~ Ul Z <( -=- $:: ~ ~ . 1iI >- i: a. ~ Q == .J III I- . ~ ~ C) Z III l!l ........ ~ - II: <( II: ~ 1iI 0 III :l S:l-lOm ~ I- N Z . <( ~ III ~ ~ II. ~ a: II. <( I ~ III If. ., - J (/ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: )/~r7 ;I~all / Date of Death: ~~ r J. ) 0 .t Will No. Admin. No. ~3,. oo/(m 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 Name Address Ar ~~~I y.;!. Coy - I.J If B'rlD./, ),ue. - o 4Clll1 6 ~r~ J, ~ ?4- J >,,;2.P I I Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Signature Name a/ud..-/ c"c 7 Address YI/ Er-t~r ) o.1t-e... 0'1 ..- ..- ~M-~ ~1\t J( J rJ I CL M. J7~J N N .l.. >- I;;: Telephone (7r~ if;' V - 7{);-e- << ::c <i.l () . J'.) c.) l3 i:;: s:: Capacity: t/' Personal Representative Q:I J) ~ a: ...~ .-1# :">0 _Counsel for personal representative REV. :500 v: . (WOI .II . REV-1500 OFFICIAL USE ONLY I COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN FILE NUMBER DEPARTMENT OF REVENUE RESIDENT DECEDENT 21 03 00150 DEPT. 280601 HARRISBURG, PA 17128-0601 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Coy, Harry H. 205-09-1368 !z DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE w 0 w 02/02/2003 REGISTER OF WILLS 0 w 0 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 181 1. Original Return o 2. Supplernental Return o 3. Remainder Retum (date of death prior to 12-13-82) w .... o 4. Limited Estate o 4a. Future Interest Compromise (date of death after o 5. Federal Estate Tax Return Required :.:=:;!;Ul 0":':= 12-12-82) wo..o 181 6. Decedent Died Testate (Attach copy o 7. Decedent Maintained a Living Trust (Attach ,,00 8. Total Number of Safe Deposit Boxes 0"..J - o..Gl of Will) copy of Trust) 0.. <( o 9. Litigation Proceeds Received o 10. Spousal Poverty Credit (dale of death between o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 12-31-91 and 1-1-95 THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: AME COMPLETE MAILING ADDRESS .... Michael J. Hanft, Esquire z w IRM NAME (If applicable) 0 19 Brookwood A venue, Suite 106 z Hanft & Knight, P.c. 0 0.. Carlisle, P A 17013 ELEPHONE NUMBER 717/249-5373 1. Real Estate (Schedule A) (1 ) 25,000.O<P '..' R OFFICIAL USE .pNL Y 2. Stocks and Bonds (Schedule B) (2) Nont5 c~ 'T1 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) Non~. rrl a:J 4. Mortgages & Notes Receivable (Schedule D) (4) NonlP- -- ..... 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) ('. (Schedule E) 28,311.6~) -0 6. Jointly Owned Property (Schedule F) (6) Non~ ' w z o Separate Billing Requested )> .:1 d 0 0 ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None ~ (Schedule G or L) .... 0:: 8. Total Gross Assets (total Lines 1-7) (8) 53,311.60 <( 0 w 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 9,362.60 " 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1,040.45 11. Total Deductions (total Lines 9 & 10) (11 ) 10,403.05 12. Net Value of Estate (Line 8 minus Line 11) (12) 42,908.55 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 42,908.55 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) - z 42,483.55 .045 (16) 1,911.76 0 16.Amount of Line 14 taxable at lineal rate x S - ~ 0.. 17.Amount of Line 14 taxable at sibling rate x .12 (17) ::;; 0 0 S 18. Amount of Line 14 taxable at collateral rate 425.00 x .15 (18) 63.75 19. Tax Due (19) 1,975.51 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Copyright 2000 form software only The Lackner Group, Inc. ". Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 214 Goodhart Road CITY Shippensburg I STATE PA I ZIP 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1 ) 1,975.51 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) O~OO 3. InteresVPenalty if applicable D. Interest 25.09 E. Penalty TotallnteresVPenalty (D + E) (3) 25.09 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 2,000.60 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 2,000.60 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. ~ ~ b. retain the right to designate who shall use the property transferred or its income;.................................... I 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?...,...........................................,.".,........................................................ ......... 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 0 ~ contains a beneficiary designation? .......................,........"...............................,.................... ................................ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which pre parer has any knowledge. SIGNATURE OF PERSON RESP ADDRESS DATE Herbert E. Coy 411 Briar Lane 11/0 L/ /' Chambersburg, PA 17201 ~ ADDRESS DATE ADDRESS DATE 19 Brookwood A venue, Suite 106 2 ... (/-()c.f Carlisle, PA 17013 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. *' SCHEDULE A REAL EST ATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Coy, Harry H. 21 - 03 - 00150 All real property owned solel~ or as a tenant in common must be refrorted at fair market value. Fair market value is defined as the price at which property would be exc anged between a willing buyer and a wiling 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Real Estate situate at 214 Goodhart Road, Shippensburg, South Hampton Township, Cumberland County, 25,000.00 Pennsylvania TOTAL (Also enter on Line 1, Recapitulation) 25,000.00 * SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Coy, Harry H. \ FILE NUMBER 21 - 03 - 00150 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Citizens Bank Certificate of Deposit No. 6140760011 10,024.45 2 Citizens Bank Checking Account No. 6100641260 13,862.15 3 20 gauge model #37 pump gun 125.00 4 30-30 model #94 golden spike rifle 300.00 5 1974 Mobile Home 4,000.00 TOTAL (Also enter on Line 5, Recapitulation) 28,311.60 , *' SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA ADMINISTRATIVE COSTS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Coy, Harry H. I FILE NUMBER 21 - 03 - 00150 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: 1 Fogelsanger-Bricker Funeral Home, Inc. 5,333.10 2 Springhill Cemetery - opening grave 500.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees to Hanft & Knight, P.C. 2,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 The News - Chronicle Co. (advertising) 56.00 2 Cumberland Law Journal (advertising) 75.00 Total of Continuation Schedule(s) 898.50 TOTAL (Also enter on line 9, Recapitulation) 9,362.60 . *' Schedule H Funeral Expenses & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Adninistrative Costs continued RESIDENT DECEDENT ESTATE OF Coy, Harry H. I FILE NUMBER 21 - 03 - 00150 3 Robert Wyriek - cemetary preparation 100.00 4 Chas Thomas - tearing down shed and trailer 500.00 5 Shull - Koontz - tombstone engraving 275.00 6 News Chronicle - advertising mobile home 23.50 Page 2 of Schedule H . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYlVANIA LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Coy, Harry H. 21 - 03 - 00150 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Adam Electric - electric bills 136.44 2 Harrisburg Hauling - garbage bills 210.77 3 Sprint - phone bill 47.36 4 Sears 79.98 5 Dymond Insurance - real estate insurance 145.00 6 Vivian Coy, Tax Collector - real estate taxes 420.90 TOTAL (Also enter on Line 10, Recapitulation) 1,040.45 ~EV.1513 EX+ (9.00) *' SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Coy, Harry H. I FILE NUMBER 21 - 03 - 00150 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 George C. Goodhart none 20 gauge model #37 401 Walnut Bottom Road pump gun and 30-30 Shipp ens burg, P A 17257 model #94 golden spike rifle 2 Herbert E. Coy son 1/3 residue of estate 411 Briar Lane Chambersburg, P A 17201 3 Nancy Angst daughter 1/3 residue of estate 197 Merlin Drive Athens, GA 30606 4 Rosetta Tucker daughter 1/3 residue of estate 1460 Lavel Avenue Chula Vista, CA 91911 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF.REV-1500 COVER SHEET , . .... . '." - .... _..~. --. -. . ~'-OS-150 LAST WILL AND TESTAMENT I, HARRY H. COY, of 214 Goodhart Road, Shippensburg, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. . I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. "- SECOND. I give arid bequeath my 20-gauge model #37 pump gun and my 30-30 model #94 golden spike rifle to my good friend, GEORGE C. GOODHART, ofR. D. #2, Shippensburg, Pennsylvania, absolutely. , THIRD. I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, to three of my children, namely HERBERT E. COY, who presently lives in Fayetteville, Pennsylvania, NANCY ANGST, who presently lives in Athens, Georgia, and ROSETTA TUCKER, who presently lives in Chulavista, California, on a per stirpes distribution basis. It is my specific intent and desire to exclude my other children, namely, DORIS JEAN COY ETTER and RICHARD COY, from any distribution whatsoever, under this my Last Will and Testament. FOURTH. I nominate, constitute and appoint my son, HERBERT E. COY, of 411 Briar Lane, Chambersburg, Pennsylvania, to be the Executor of this my Last Will and Testament; ifhe be unable to fulfill the duties of Executor, I then nominate, constitute and appoint my grandson, STEVEN R. COY, of 471 South Fourth Street, Chambersburg, Pennsylvania, to be the Executor of this my Last Will and Testament. FIFTH. I direct that my personal representative(s) not be required to give bond for the faithful performance of their duties in any jurisdiction. SIXTH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of my estate and that such be paid out of the rest and residue of my estate. - IN WIlNESS WHEREOF, I, HARRY H. COY, have hereunto set my hand and seal to this my Last Will and Testament, written on one page this 1- :s day of February, 1998. 'Jfc.?V1? ;/ ~ (SEAL) " MARK. WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 - - .. . . .~ .. . ~:::~_U~;._~>,.~,~;.~;;">' :. , .J;..,.,... ~ ,., -_.......-_.. ......_.._'.--~~.. , ',..'."' lbis instrument was by the Testator, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in the presence of each other, we believing him to be of sound and dt%!ing mind and emo , a ere to subscribed our names as witnesses. ~ / l.W ' , /k.cWI~/ IV (ar::J "- COMMONWEALTH OF PENNSYLVANIA . : SS. COUNTY OF CUMBERLAND I, Harry H. Coy, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. jj ~ru; ?I (il;/ Sworn or affirmed to and acknowledged befor~m Harry!:!:- oy, the Testator, this L ayof f:. ,1998. C{- - MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET _ SHIPPENSBURG. PA 17257-1397 . I. "COMMONwE~THOFI .NSYLVANIA : SS. We, and , the witnesses whose names are signe o the foregoing instrument, being duly qualified ccording to law, do depose and say that we were present and saw Harry H. Coy, the Testator, si d execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator, signed the will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. 0~L/:iJ#cd "- U /pali~t' /V(a(Ji .. NOT 'Al .. JerrY"" WG\otil. . "'f'/ ~bllc ~ PA ~~i'i-~Jld COUnty j · \1S$ Ju $1 1991 ~. - - I MARK. WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003553 COY HERBERT E 411 BRIAR LANE CHAMBERSBURG, PA 17257 ACN ASSESSMENT AMOUNT CONTROL NUMBER ____un fold ---------- -------- 101 I $2,000.00 ,- t' , ESTATE INFORMATION: SSN: 205-09-1368 I FILE NUMBER: 2103-0150 I DECEDENT NAME: COY HARRY H I DA TE OF PAYMENT: 02/11/2004 I POSTMARK DATE: 00/00/0000 I COUNTY: CUMBERLAND I DATE OF DEATH: 02/02/2003 I I TOTAL AMOUNT PAID: $2,000.00 REMARKS: CHECK# 497 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS C//- ORPHANS' COURT DIVISION OF THE oK COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA STATUS REPORT UNDER RULE 6.12 Name of Decedent: HARRY H. COY Date of Death: 2/2/2003 Admin. No. 21-03-00150 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~ No - 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes,. state the following: a. Did the personal representative file a final account with the Court? Yes _ No -X b. The separate Orphans' Court No. (if any) for the personal representative's account IS: c. Did the personal representative state an account informally to the parties in interest? Yes~ No - d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed 1@th the Clerk of the Orphans' Court and may be attached to this report. . Date: L/ ("-J Respectfully submitted, - 1 16..::- of ...- N HANFT & KNIGHT, P.c. r::t:: A~ nH- D.- r.;:;: ""'" . ~.'~ ~'D P 0: r " Michael J. Hanft, Esquire --- Attorney ill No. 57976 19 Brookwood A venue, Suite 106 Carlisle, PA 17013-9142 (717) 249-5373 Counsel for personal representative F:\Uscr Folder\Firm Docs\EstatcsIJ248-1status,rpl,vvpd COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISIDN DEPT. Z80601 HARRISBURG, PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-1547 EX AFP eDl-OS) ,1)A TE 04-12-2004 ESTATE OF COY HARRY H DATE OF DEATH 02-02-2003 FILE NUMBER 21 03-0150 '04 APR 14 ;~ 9 ~NTY CUMBERLAND MICHAEL J HANFT ESQ AC 101 HANFT & KNIGHT I Allount Rellitted I 19 BROOKWOOD AVE 106 eLl CARLISLE PA 17013 ClIlntJ<.: MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =is4-j-E1f-AFP--foY:03Y-NoYicE--oF-YNHEifiTAirci-TA,rA-PPRAYsEifiNi':--A[lowAirci-cfR'-------------- ___ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF COY HARRY H FILE NO. 21 03-0150 ACN 101 DATE 04-12-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 25.000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 subllit the upper portion 4. Hortgages/Notes Receivable (Schedule D) (4) .00 of this forll with your 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 28.311.60 tax paYllent. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 53,311.60 APPROVED DEDUCTIONS AND EXEMPTIONS: 9,362.60 9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) 1.040.45 11. Total Deductions (11) 10.403 Oli 12. Net Value of Tax Return (12) 42,908.55 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 42,908.55 NOTE: If an assessment was issued previously, linlls 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of abb returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) .00 X 00 = .00 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 42,483.55 X 045 = 1,911.76 17. Allount of Line 14 at Sibling rate (17) .00 X 12 = .00 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 425 . 00 X 15 = 63.75 19. Principal Tax Due (19)= 1,975.51 TAX CREDITS: . ~..._. ..---., . l+J AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 02-11-2004 CD003553 24.49- 2,000.00 TOTAL TAX CREDIT 1,975.51 BALANCE OF TAX DUE .00 INTEREST AND PEN. .60 TOTAL DUE .60 IE IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates Df decedents dying Dn Dr befDre December lZ, 198Z -- if any future interest in the estate is transferred in pDssessiDn Dr enjDyment tD Class B (cDllateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr life Dr fDr years, the CDmmDnwealth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes at the lawful Class B (cDllateral) rate Dn any such future interest. PURPOSE OF NOTICE: TD fulfill the requirements Df SectiDn Z140 Df the Inheritance and Estate Tax Act, Act Z3 Df ZOOO. (7Z P.S. SectiDn 9140). PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side. --Make check Dr mDney Drder payable tD: REGISTER OF HILLS. AGENT REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested bY cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-13l3). ApplicatiDns are available at the Office Df the Register Df WillS, any Df the Z3 Revenue District Offices, Dr by calling the special Z4-hDur answering service for forms Drdering: l-800-36Z-Z050, services fDr taxpayers with special hearing and I Dr speaking needs: l-800-447-30Z0 (TT Dnly). OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns, Dr assessment Df tax (including discDunt Dr interest) as shDwn Dn this NDtice must Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. Z8l0Zl, Harrisburg, PA l7lZ8-l0Zl, OR --electiDn tD have the matter determined at audit Df the accDunt Df the persDnal representative, OR --appeal tD the Orphans' CDurt. ADMIN- ISTRATIVE CORRECTIONS: Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. Z8060l, Harrisburg, PA l71Z8-060l PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident Decedent" (REV-150l) fDr an explanatiDn Df administratively cDrrectable errDrs. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5X) discDunt Df the tax paid is allDwed. PENALTY: The l5X tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and 'nterest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df death, tD the date Df payment. Taxes which became delinquent befDre January 1, 198Z bear interest at the rate Df six (6X) percent per annum calculated at a dailY rate Df .000164. All taxes which became delinquent Dn and after January 1, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 198Z thrDugh Z004 are: Interest Daily Interest Daily Interest Daily Year Rate FactDr Year Rate FactDr Year Rate FactDr ~ -m-- :Dlrnm mlI-l99l --,rr- ~ mil -W- .~ 1983 l6X .000438 199Z 9X .000Z47 ZOOZ 6X .000164 1984 11X .000301 1993-1994 ]X .00019Z Z003 5X .000137 1985 l3X .000356 1995-1998 9X .000Z47 Z004 4X .000110 1986 lOX .000Z74 1999 ]X .00019Z 1987 lOX .000Z74 ZOOO ]X .00019Z --Interest is calculated as fDllDws: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax beCDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. ;l0 COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 NOTICE OF INHERITANCE TAX HARRISBURG, PA 17128-0601 APPRAISEKENT~ ALLOKANCE OR DISALLOKANCE OF DEDUCTION , AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP CUI-OSl DATE 05-31-2004 ESTATE OF COY HARRY H DATE OF DEATH 02-02-2003 FILE NUMBER 21 03-0150 .04 f'JiW 28 COUNTY CUMBERLAND P:3 :33 SSNI'DC 205-09-1368 HERBERT E COY ACN 03125059 214 GOODHART RD I Allount Rellitted I SHIPPENSBURG lpA 17257-9656 ell,',. MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-Y=iS4-i-Ex--AFP--fol-:oil------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-31-2004 ESTATE OF COY HARRY H DATE OF DEATH 02-02-2003 COUNTY CUMBERLAND FILE NO. 21 03-0150 S.S/D.C. NO. 205-09-1368 ACN 03125059 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PA ACCOUNT NO. 6140760011 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (X> TIME CERTIFICATE DATE ESTABLISHED 03-20-2000 Account Balance 10,024.45 NOTE: TO INSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT. SUBMIT THE Amount Subject to Tax 5,012.23 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 5.012.23 REGISTER OF WILLS AT THE Tax Rate X .15 ABOVE ADDRESS. MAKE CHECK Tax Due 751.83 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS. AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 06-08-2004 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 751. 83 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 19.31 TOTAL DUE 771 .14 II IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. II ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 . INtlERITANCE TAX HARRISBURG, PA 17128-0601 RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS REV-UD4 EX AFP 'Dl-D3l DATE 06-09-2004 ESTATE OF COY HARRY H DATE OF DEATH 02-02-2003 FILE NUMBER 21 03-0150 COUNTY CUMBERLAND HERBERT E COY SSN/DC 205-09-1368 ACN 03125059 214 GOODHART RD I Allount Rellitted I SHIPPENSBURG PA 17257-9656 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1604 EX AFP (01-03) __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS -- DATE 06-09-2004 ESTATE OF COY HARRY H DATE OF DEATH 02-02-2003 COUNTY CUMBERLAND FILE NO. 21 03-0150 S.S/D.C. NO. 205-09-1368 ACN 03125059 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PA ACCOUNT NO. :-,6140760011 --, TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (X) TIME CERTIFICATE DATE ESTABLISHED 03-20-2000 Account Balance .00 NOTE: TO INSURE PROPER CREDIT TO YOUR Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION Amount Subject to Tax .00 OF THIS NOTICE WITH YOUR TAX Debts and Deductions - .00 PAYMENT TO THE REGISTER OF WILLS Taxable Amount .00 AT THE ADDRESS SHOWN ABOVE. Tax Rate X .45 MAKE CHECK OR MONEY ORDER PAYABLE Tax Due .00 TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE no JI IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 1f.. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) . . PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment made payable tD the name and address printed Dn the reverse side. -- Make check Dr mDney Drder payable tD: REGISTER OF WILLS, AGENT. REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REY-1313). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the Z3 Revenue District Offices Dr frDm the Department's Z4-hDur answering service fDr fDrms Drdering: 1-800-36Z-Z050; services fDr taxpayers with special hearing and I Dr speaking needs: 1-800-447-30Z0 (TT Dnly). REPLY TO: QuestiDns regarding errDrs cDntained Dn this nDtice shDuld be addressed tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDst Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17IZ8-0601, PhDne (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5X) discDunt Df the tax paid is allDwed. PENALTY: The 15X tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. INTEREST: Interest is charged beginning with first day Df delinquency Dr nine (9) mDnths and Dne (I) day frDm the date Df death tD the date Df payment. Taxes which became delinquent befDre January I, 198Z bear interest at the rate Df six (6X) percent per annum calculated at a dailY rate Df .000164. All taxes which became delinquent Dn and after January I, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 198Z thrDugh Z003 are: Interest Daily Interest Daily Interest Daily ~ ~ ~ Year ~ ~ ~ ~ ~ 198Z ZOX .000548 1987 9X .000Z47 1999 ]X .00019Z 1983 16X .000438 1988-1991 llX .000301 ZOOO 8X .000Z19 1984 llX .000301 199Z 9X .000Z47 ZOOI 9X .000Z47 1985 13X .000356 1993-1994 ]X .00019Z ZOOZ 6X .000164 1986 lOX .000Z74 1995-1998 9X .000Z47 Z003 5X .000137 --Interest is calculated as fDIIDws: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. REV-1470 EX (6-88) '* .- ~ INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER HARRY COY 2103-0150 REVIEWED BY ACN SCOTT ELLISON 03125059 ITEM SCHEDULE NO. EXPLANATION OF CHANGES THE ABOVE ACCOUNT HAS BEEN REPORTED AND PAID ON THE PROBATE RETURN. ROW Paqe 1 PURPOSE OF NOTICE: TD fulfill the requirements Df sectiDn 2140 Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S. SectiDn 9140). PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side. __ Make check Dr mDney Drder payable tD: REGISTER OF WILLS, AGENT. REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the tax return, may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the 23 Revenue District Offices Dr by calling the special 24-hDur answering service fDr fDrms Drdering: 1-800-362-20S0; services fDr taxpayers with special hearing and Dr speaking needs: 1-800-447-3020 (TT Dnly). OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns Dr assessment Df tax (including discDunt Dr interest) as shDwn Dn this NDtice may Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing tD have the matter determined at the audit Df the accDunt Df the persDnal representative, OR --appeal tD the Orphans' CDurt ADMIN- ISTRATIVE CORRECTIONS: Factual errDrs disCDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 PhDne (717) 787-6S0S. See page S Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident Decedent" (REV-lSOl) fDr an explanatiDn Df administrativelY cDrrectable errDrs. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (S%) discDunt Df the tax paid is allDwed. PENALTY: The IS% tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df death, tD the date Df payment. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df six (6%) percent per annum calculated at a dailY rate Df .000164. All taxes which became delinquent Dn Dr after January 1, 1982 will bear interest at a rate which will varY frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 1982 thrDugh 2004 are: Interest Daily Interest Daily Interest Daily Year Rate FactDr Year Rate FactDr Year Rate FactDr i9iiZ ~ :Oo054i 1988-1991 -m:- :iiOii3iil ZoOi ---w- .iiiiii241 1983 16% .000438 1992 9% .000247 2002 6% .000219 1984 n% .000301 1993-1994 n .000192 2003 S% .000137 1985 13% .0003S6 1995-1998 9% .000247 2004 4% .Ooono 1986 10% .000274 1999 n .000192 1987 9% .000247 2000 8% .000219 --Interest is calculated as fDIIDWS: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (IS) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. AL- COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. Z80601 --'HER"'TANCE TAX HARRISBURG, PA 171Z8-0601 · ~ RECORD ADJUSTMENT REY-I595 EX AFP IDI-D5l DATE 06-17-2004 ESTATE OF COY HARRY H DATE OF DEATH 02-02-2003 FILE NUMBER 21 03-0150 COUNTY CUMBERLAND MICHAEL J HANFT ESQ -.. ACN 101 HANFT & KNIGHT I Allount Rellitted I 19 BROOKWOOD AVE 106 CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV:i5'9-j-EX-AFP-Hff.:oiY-----.i-iifHERYfANc-E'-rA-i-RE-CORif-AD:rUsrifE'Nr--i.----------------------- - -- --- ESTATE OF COY HARRY H FILE NO. 21 03-0150 ACN 101 DATE 06-17-2004 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION VALUE OF ESTATE: 1. Real Estate (Schedule A) ll) 25,000.00 2. Stocks and Bonds (Schedule B) (2) .00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 4. Mortgages/Notes Receivable (Schedule D) (4) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 18,286.95 6. Jointly Owned Property (Schedule F) (6) 5,012.22 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 48,299.17 DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adllinistrative Costs/ Miscellaneous Expenses (Schedule H) (9) 9,362.60 10. Debts/Mortgage Liabilities/Liens (Schedule IJ llO) 1,040.45 11. Total Deductions (11) 10,403.05 12. Net Value of Tax Return (12) 37 ,896.12 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax ll4) 37 ,896.12 TAX: 15. Allount of Line 14 at Spousal rate ll5) .00 X 00 = .00 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 37,471.12X 045= 1,686.20 17. Allount of Line 14 at Sibling rate ll7) .00 X 12 = .00 18. Allount of Line 14 taxable at Collateral/Class B rate ll8) 425.00 X 15 = 63.75 19. Principal Tax Due ll9) 1,749.95 TAX CREDITS: '"DATE 'NUMBER INTEREST/PEN P~;D (_) AMOUNT PAID 02-11-2004 CD003553 22.23- 2,000.00 TOTAL TAX CREDIT 1,977.77 BALANCE OF TAX DUE 227.82CR INTEREST AND PEN. .OO!/ TOTAL DUE 227.82CR &\ . IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. r~ FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE '1'" A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) . -- PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: l-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: l-800-447-30Z0 (TT only). REPLV 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. Z8060l, Harrisburg, PA l7lZ8-060l, Phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5X) discount of the tax paid is allowed. PENALTV: The l5X 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 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 1, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through Z004 are: Interest Daily Interest Daily Interest Daily Vear Rate Factor Vear Rate Factor Vear Rate Factor - - 198Z ZOX .000548 1988-1991 11X .000301 ZOOl 9X .000Z47 1983 l6X .000438 199Z 9X .000Z47 ZOOZ 6X .000164 1984 11X .000301 1993-1994 ]X .00019Z Z003 5X .000137 1985 l3X .000356 1995-1998 9X .000Z47 Z004 4X .000110 1986 lOX .000Z74 1999 ]X .00019Z 1987 9X .000Z47 ZOOO 8X .000Z19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 must be calculated. REV-1470 EX (6-88) '* INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 D~CEDENT'S NAME FILE NUMBER HARRY H COY 2103-0150 REVIEWED BY ACN SCOTT ELLISON 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES SCHEDULE E #1 HAS BEEN REMOVED AND PLACED ON SCHEDULE F. . j~. \ :> ~ ROW PaQe 1 COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. Z80601 INHERITANCE TAX HARRISBURG, PA 171Z8-0601 STATEMENT OF ACCOUNT REV-1U7 EX AFP <01-05) DATE 08-02-2004 ESTATE OF COY HARRY H DATE OF DEATH 02-02-2003 FILE NUMBER 21 03-0150 COUNTY CUMBERLAND MICHAEL J HANFT ESQ ACN 101 HANFT & KNIGHT I Allount Rellitted I 19 BROOKWOOD AVE 106 CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =i6o-j-Ex--AFP--foY:oiY------...--iNiriiiIi"-ANc"E-fAx--si'iffEME-tif-o-F-Acrcoljt.ff--.-i.---------------- -- --- ESTATE OF COY HARRY H FILE NO.21 03-0150 ACN 101 DATE 08-02-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED 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: 06-16-2004 PR I NC I PAL TAX DU E : ........................................................................................................................................................................................................................... 1.749.95 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-11-2004 CDo03553 22.23- 2.000.00 07-15-2004 REFUND .00 227.82- 0 II) 0 2f 0 N L!:l ::::J "=C "'1' . (;l _.. TOTAL TAX CREDIT -:Jc3 1.749.95 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 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" (CRl. ~ -..J..- YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l