HomeMy WebLinkAbout03-1040PETITION FOR PROBATE and GRANT OF LETTERS
Estate of
also known as
Viola K. Cornman
,cial Security No. 174-05-2957
The petition of the undersigned respectfully represents that:
No. 21-03- I~
To:
Register of Wills for the
County or' Cumberland in the
Commonwealth of Pennsylvania
Your petitioner(s), who is/are 18 years of age or older and the executors named
in the last will of the above decedent, dated April 25~ 2002
and codicil(s) dated N/A
(state relevenat circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
the Decedent's last family or principal residence at 857 East Louther Street
(Carlisle Borough) Carlisle~ Penn.qylvania 17013
(list street, number and municipality)
Decedent, then 85 years of age, died
at
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
December 9~ 2003
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent: No Exceptions
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$ 46,000.00
$
$
$ o.oo
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented
herewith and the grant of letters Testamentary
thereon.
Betty J. Weady ..... v/~
P. Q. Box 349.7 Grsntha. m, PA (17027
Wendy ~. Gambini
411 E. Cherry St., Elizabethtown, PA
17022
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
911 Petersburg Road
Carlisle, PA 17013
OATH OF PERSONAL REPRSENTATIVE
COMMONWEATLH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the es[ate according to law.
Sworn to or affirmed and so. bscribed ~ ~e ~/'~~/r,
before me thisi~-~lay of ary
~-~n~ ~%'h~ ~5~, r-~,. ~ 0,~.,~. C-indy I~.. Bower
' ~ ~Register ~1~ ~ /~ ~~
~endyS. Gambini ~ _ [ ~ ~.~ ~
No..2!- 0~- 10'40
Estate of
Viola K. Cornman
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW _k~o ~_~,x,¥~x 1 c~ ,2003 in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated April 25, 2002
described therein be admitted to probate and filed of record as the last will of
Viola K. Cornman
and Letters Testamentary
are hereby granted to Betty J. Weary
and Wendy $. Gambini
Cindy L. Bower
FEES
Probate, Letters, Etc. $
Short Certificates( ) $
$
Total $
Filed.. J.O..-..t.Y...~.0..~. ..................
Reg~ter of Wills '
Robert G. Frey, 46397
ATTORNEY (Sup. Ct. I.D. No.)
5 South Hanover Street
Carlisle, Pennsylvania 17013
ADDRESS
(717) 243-5838
PHONE
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH O!~ SUBSCRIBING WITNESS
,J_!_--____~_&_;_.~_.~. __'f_ ___0_ ......
Mary C. Wert
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according
to law, depose(s) and say(s) that he was present and saw Viola K. Comman, the testatrix, sign the
same and that he signed as a witness at the request of testatrix in her presence and in the presence
of the other subscribing witness.
Sworn to or affirmed and subscribed before
me this i.~4~ day of
December, 2003
Mary'C. We'~'t ! ' -
5 South Hanover Street, Carlisle, PA 17013
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
__ =7~,__-_ _~ ~ _-_ _l_ _~_ _~_~ ......
Robert G. Frey
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according
to law, depose(s) and say(s) that he was present and saw Viola K. Comman, the testatrix, sign the
same and that he signed as a witness at the request of testatrix in her presence and in the presence
of the other subscribing witness.
Sworn to or affirmed and subscribed before
me this 1,,~'~ day of
December, 2003
Robert G. Frey
5 South Hanover Street, Carlisle, PA 17013
LAST WILL AND TESTAMENT
OF
VIOLA K. CORNMAN
I, VIOLA K. CORNMAN, widow, of the Borough of Carlisle, Cumberland County,
Pennsylvania (mailing address: 857 East Louther Street, Carlisle, PA 17013),being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this as and for
my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time
heretofore made.
1. I direct my hereinafter named Executrices to pay all of my just debts and
funeral expenses as soon after my death as may be found convenient to do so. I further direct that
all inheritance, transfer, succession, estate and death taxes, including interest and penalties thereon,
which may be payable on account of my death, shall be payable from the residue of my estate
regardless of whether the assets upon which such taxes are based are included in my probate estate.
2. I declare that I am unmarried and that I have two adult children, BET'FY J.
WEARY and CHESTER D. CORNMAN. I further declare that I have no other children.
3. All of the rest, residue and remainder of my estate, real, personal and mixed,
and wheresoever the same may be situate, I give, devise and bequeath to in equal shares, one share
for my daughter, BETTY J. WEARY, one share for my grand-daughter, CINDY L. BOWER, and
one share for my grand-daughter, WENDY S. GAMBINI. In the event that any of the aforesaid
persons should predecease me or fail to survive me by a period of ninety (90) days, then in such
event the share that person would have otherwise received shall pass to her issue, per stirpes, and if
there be no issue, such share shall lapse and be added to the remaining share or shares per stirpes.
I have intentionally made no provision for my son CHESTER D. CORNMAN, not for any want of
affection, but in recognition for all of the help and assistance my daughter and grand-daughters
have provided to me.
4. Should any person less than 21 years of age be entitled to distribution from
my estate, the share that person would otherwise have received shall be paid to my to my
hereinafter named Executrices in Trust. I authorize the herein named trUstee or trustees to receive
and invest the same, and to pay the income arising therefrom, together with so much of the principal
thereof as in her or their opinion is necessary or desirable to be expended for the proper
maintenance, support, and education of such person, to or for the benefit of such person, and upon
such person attaining 21 years of age to pay to him or her the then remaining principal together
with any undistributed income.
5. I hereby nominate, constitute and appoint my daughter, BETTY J. WEARY,
my grand-daughter, CINDY L. BOWER, and my grand-daughter WENDY S. GAMBINI, or any
of them as Co-Executrices of this my Last Will and Testament, and I further direct that none of
them shall be required to post any bond to secure the faithful performance of her duties in the
Commonwealth of Pennsylvania or in any other jurisdiction.
6. In addition to the powers conferred by law, my herein named Executors and
Trustees, are empowered:
(a) To invest any part of the trust corpus in such securities, investments, or other
property as may be deemed advisable and proper, irrespective of whether the same are authorized
for the investment of trust funds under the laws of any governing jurisdiction.
(b) With respect to any corporation, the stocks, bonds, or other securities of which may
be held, to vote in person or by proxy on any shares of stock; to consent to the merger,
consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale
of the property of any such corporations; to make any surrender, exchange or substitution of such
stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of
such corporations; to pay all assessments, subscriptions and other sums of money which may be
deemed wise and expedient for the protection and maintenance of the proportionate interest of the
investment in such corporations; to exercise any option or privilege which may be conferred upon
the holders of such stocks, bonds, or other securities of such corporations either for the conversion
of the same into other securities or for the purchase of additional securities, and to make any and all
necessary payments which may be required in connection therewith; and generally to have and
exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is
not under trust obligation.
(c) To hold the trust corpus in one or more consolidated funds in which separate shares
shall have undivided interests.
shall have undivided interests.
(d) To sell at public or private sale for cash or upon credit, or partly for cash and partly
on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the
estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety
of any such sale or to see to the application of the purchase moneys arising therefrom.
(e) To keep on hand and uninvested such money as may be deemed proper and for
such period as may be found expedient.
(f)
tmst estate.
To compromise, settle or arbitrate any claim or demand in favor of or against the
(g) And authorized in the discharge of fiduciary duties, to employ counsel and to
determine and to pay such counsel reasonable compensation which shall be charged against the
.principal or income of the trust fund, and shall further be entitled to charge against the principal or
~ncome such other reasonable expenses and charges as may be necessary and proper to incur for
the proper discharge of fiduciary duties and for the proper management and administration of the
trust estate.
(h) In making any division of property into shares for the purpose of any distribution
thereof directed by the provisions of the trust, to make such division or distribution, either in cash or
in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any
division or distribution in kind may allot any specific security or property or any undivided interest
therein to any one or more of such shares, and to that end may appraise any or all of the property so
to be allotted and the judgment as to the propriety of such allotment and as to the relative value for
purposes of distribution of the securities or property so allotted shall be final and conclusive upon
all persons interested in the trust or in the division or distribution thereof.
(i) And authorized to register any shares of stock or other assets of any trust in their
own names or in the name of a nominee.
(j) To retain and invest in shares of stock of my Trustee.
(k) To retain any investments including mutual funds which I may own at the time of
my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds
as may be deemed advisable or proper, irrespective of whether the same are authorized for the
investment of trust funds under the laws of any governing jurisdiction.
(I) To determine from time to time whether all or some portion of realized capital gains
shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be
retained as part of the corpus, and such designation need not be consistent from one year to
another.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament written on two (2) pages, this 2~--t't"day of ~Oc;l , 2002.
Signed, sealed, published, and declared by VIOLA K. CORNMAN, the Testatrix above
named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request,
and in the presence of each other, have hereunto subsisting witnesses.
LAST WILL AND TESTAMENT
OF
VIOLA K. CORNMAN
FREY & TILEY
ATTORNEYS-AT-LAW
5 South Hanover Street
Carlisle, PA 17013
Telephone (717) 243-5838
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Viola K. Cornman
Date of Death:
December 9, 2003
Will No. 21-03-1040 Admin. No.
To the Register:
I Certify that notice of beneficial interest required by
Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of the above-captioned estate on
January 27, 2004
Name
Address
See Attached List of Beneficiaries.
Notice has now been given to all persons entitled thereto under
Rule 5.6 (a) except No Exceptions.
Date: January 27, 2004
Capacity:
Name Robert G. Frey
Address 5 South Hanover Street
Carlisle, Pennsylvania 17013
Telephone 717-243-5838
Personal Representative
X Counsel for personal
representative
217
REV-1513 EX + (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Viola K. Cornman 21-03-1040
NUMBER
II.
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
Granddaughter
Granddaughter
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
Betty J. Weary
P. O. Box 349
Grantham, PA 17027
Cindy L. Bower
911 Petersburg Road
Carlisle, PA 17013
Wendy S. Gambini
411 East Cherry Street
Elizabethtown, PA 17022
Chester D. Cornman
2845 Ritner Highway
Carlisle, PA 17013
Son
AMOUNT OR SHARE
OF ESTATE
1/3
1/3
1/3
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
(If more space is needed, insert additional sheets of the same size)
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
N/A
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
N/A
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18~ AS APPROPRIATE~ ON REV-1500 COVER SHEET
217
REV- 1500 F_~ (6-00)
~moo
I--
Z
UJ
Z
0
0
REV-1500 / ONlY
PENNSYLVAN,^
DEPARTMENT OF REVENU INHERITANCE TAX RETURN
DEPT. 280601
HARRISBURG, PA 17128-0601 FILE NUMBER 21-03-01040
RESIDENT DECEDENT '
1COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Viola K. Cornman
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
12/9/2003 5/20/1916
(IF ARPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
L~J1. Odginal Retum [~ 2. Supplemental Return
~'] 4. Limited Estate ['~4a. Future Interest Compromise (date of death after 12-12-82)
~-~ 6. Decedent Died Testate (Attach copy of Will) [-~ 7. Decedent Maintained a Living Trust (Attach copy ol' Trust)
THIS SECTION MUST; BE'COMpLI::[ED; ~E COR~$PONDENCE A
NAME
Robert G. Fray
FIRM NAME (If Applicable)
Fray & Tiley
TELEPHONE NUMBER
717-243~5838
174-05-2957
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIALSECURITYNUMBER
L.~3. Remainder Re{urn (da~e of dealh pdor to 12-13-82)
~"~ 5. Federal Estate Tax Return Required
._.~_.0 8. Tolal Number of Safe Deposit Boxes
~"~1 1. Election to tax under Sec. 9113(A) (Altech Sch O)
COMPLETE MAILING ADDRESS
5 South Hanover Street
Carlisle, PA 17013
Z
Z
1. Reel Estate (Schedule A) (1) NONE
2. Stocks and Bonds (Schedule B) (2) NONE
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE
4. Mortgages & Notes Receivable (Schedule D) (4) NONE
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. Jointly Owned Properly (Schedule F) (6) NONE
~JSeparate Billing Requested
7. Inter-Vivos Transfer & Miscellaneous Non-Probate Proper~
(Schedule G or L) (7) NONE
8. TOTAL GROSS ASSETS (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9).
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10)
11. TOTAL DEDUCTIONS (total Lines 9 & 10)
12. NETVALUE OF ESTATE (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not
been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(8).
(11)
(12)
(13)
(14)
OFFICIAL USE ONLY
1,346
238
46,982
1,584
45,398
0
45,398
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate ,or transfers under Sec.9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
x .0
45,398 x .0 45
17. Amount of Line 14 taxable at sibling rate x . 12 (17)
18. Amount of Line 14 taxable at collateral rate X . 15 (18)
19. Tax Due
20. [~]
(15)
(16)
0
2,043
0
0
2,043
217
Decedent's Complete Address:
STREET ADDRESS
857 East Louther Street
CITY
Carlisle
Viola K. Cornman 174-05-2957
ISTATE JZIP
PA J 1701
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
1,941
102
(1)
2,043
Total Credits (A + B + C ) (2) 2,043
3. Interest/Penalty if applicable
D. Interest
E, Penalty
Total Interest/Penalty ( D + E ) (3) 0
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page i Line 20 to request a refund (4) 0
5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 0
'A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 0
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; ...................... E~ []
b. retain the right to designate who shall use the property transferred or its income; ........... ~] J-~
c. retain a reversionary interest; or .............................. [] []
d. receive the promise for life of either paymenls, benefits or care? .................. F"] E~
2. If death occurred afl:er December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ............................ [] ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .... [--'"] []
4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which
contains a beneficiary designation? ............................... [-'-] ~'~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, l declare that I have examined ~his return, including a,~.umFanying schedules and statements, and to the best of my knowledge and belief, il is true,
and complete. Declaration of preparer other than the personal representative is based on aU information of which preparer has any knowted,qe.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN '
DATE
3/3/2004
DATE
3/3/2004
911 Petersburg Road, Carlisle, PA 17013
SIGNA E OF P PARER THER T N RE ENTATIVE
....
(\
5 South Hanover Street, Carlisle, PA 1~7~313
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of Iransfers to or for the use of the surviving spouse is 3%
[72 P.S. Section 9116 (a)(1.1)(i)].
For dales of death on or a~ter January 1, 1995, lhe tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. Section 9116 (a)(1.1)(ii)].
The statute does not exempt a lransfer Io a surviving spouse fmrn 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 beneficial/.
For dates of death on or after July 1, 2000:
The lax rate imposed on the net value of trar'~fers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parenl, an adoptive parent,
or a stepparent of the child is 0%[72 P.S. Section 9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. Section 9116(1.2) [72 P.S. Section 9116(a)(1
The tax tale imposed on lhe riel value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. Section 9116(a)(1.3)] .A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedenl, whether by blood or adoption.
AT
REV-1508 EX + (1~97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Viola K. Comman 21-03-01040
Include the proceeds oi'lftigalion and the dale the proceeds w~e received by the esla[e. ALL PROPERTY JOINTLY-OWNED WITH THE RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F.
ITEM
NUMBER
2.
3.
4.
5.
8.
7.
8.
DESCRIPTION
Sale of Personal property, net of auctioneer's commission
M&T Bank Checking Account
M&T Savings Account, including accrued interest to date of death of $24.45
Cash on hand
Refund, Highmark Blue Shield
Refund, Security Deposit from Landlord
Refund, Lititz Mutual Insurance
Refund, The Sentinel
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
226
4,988
40,950
3
2O9
56O
9
37
46,982
217
REV-1511 EX + (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Viola K. Comman 21-03-01040
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
1.
2.
3.
5.
6.
7.
FUNERAL EXPENSES:
Robert Wickard, grave opening
Ewing Brothers Funeral Home, coroner's authorization
Carlisle Memorial Service, Tombstone Engraving
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Represenlative (s)
Social Secudly Number(s)
Streel Address
EIN Number of Personal Representative(s)
Atlomey Fees
Family Exemption: (1[ decedent's address is not lhe same as claimant's, attach explanation)
Claimant
Street Address
City
Relalionship o¢ Claimant to Decedent
Probale Fees
Accountant's Fees
Tax Return Preparer's Fees
-'iling fee, Pa. Inheritance Tax Return
State Zip
TOTAL (Also enter on line 9, Recapitulation
(If more space is needed, insert additional sheets of the same size)
AMOUNT
85
25
1,000
96
15
$ 1,346
125
City State ~ Zip
Year(s) Commission Paid:
REV-1512 EX+ (6-98) AT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Viola K. Cornman 21-03-01040
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
Final Telephone bill to Sprint
~Final water and sewer bill
Final electric bill to PPL
VALUE AT DATE
OF DEATH
43
76
119
TOTAL (Also enter on line 10, Recapitulation) $ 238
(If more space is needed, insert additional sheets of the same size)
217
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Viola K. Comman 21-03-1040
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
Betty J. Weary
P. O. Box 349
Grantham, PA 17027
Cindy L. Bower
911 Petersburg Road
Carlisle, PA 17013
Wendy S. Gambini
411 East Cherry Street
Elizabethtown, PA 17022
Chester D. Cornman
609 Lancaster Court
Salisbury, MD 21804
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
Granddaughter
Granddaughter
Son
AMOUNT OR SHARE
OF ESTATE
1/3
1/3
1/3
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18~ AS APPROPRIATE~ ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
N/A
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
N/A
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)
LAST WILL AND TESTAMENT
OF
VIOLA K. CORNMAN
I, VIOLA K. CORNMAN, widow, of the Borough of Carlisle, Cumberland County,
Pennsylvania (mailing address: 857 East Louther Street Carlisle, PA 17013).being of sound and
disposing mind, memory and understanding, do hereby ~ake, publish and de'clare this as and for
my Last Will and Testament, hereby revoking and making void any and all Wills by mc at any time
heretofore made.
1. I direct my hereinafter named Executrices to pay all of my just debts and
funeral expenses as soon after my death as may be found convenient to do so. I further direct that
all inheritance, transfer, succession, estate and death taxes, including interest and penalties thereon,
which may be payable on account of my death, shall be payable from the residue of my estate
regardless of whether the assets upon which such taxes are based are included in my probate estate.
2. I declare that I am unmarried and that I have two adult children, BETTY J.
WEARY and CHESTER D. CORNMAN. I further declare that I have no other children.
3. All of the rest, residue and remainder of my estate, real, personal and mixed
and wheresoever the same may be situate, I give, devise and bequeath to in equal shares, one share'
for my daughter, BET'FY J. WEARY, one share for my grand-daughter, CINDY L. BOWER, and
one share for my grand-daughter, WENDY S. GAMBINI. In the event that any of the aforesaid
persons should predecease me or fail to survive me by a eriod of ni
event the share that ,'~'rson wou~,~ ~ .......... P, . .. net.y (90) days, then in such
t-- m nav~ umerwlse recelvea sllall a s ' · ·
there be no issue suchsharesha'' ............ p s to her ~ssue, per stupes, andff
· u ,apse auu oe auaeo to me remaining share or shares per stirpes.
I have intentionally made no provision for my son CHESTER D. CORNMAN, not for any want of
affection, but in recognition for all of the help and assistance my daughter and grand-daughters
have provided to me.
4. Should any person less than 21 years of age be entitled to distribution from
my estate, the share that person would otherwise have received shall be paid to my to my
hereinafter named Executrices in Trust. I authorize the herein named trustee or trustees to receive
and invest the same, and to pay the income arising therefrom, together with so much of the principal
thereof as in her or their opinion is necessary or desirable to be expended for the proper
maintenance, support, and education of such person, to or for the benefit of such person, and upon
such person attaining 21 years of age to pay to him or her the then remaining principal together
with any undistributed income.
5. I hereby nominate, constitute and appoint my daughter, BETFY J. WEARy,
my grand-daughter, CINDY L. BOWER, and my grand-daughter WENDY S. GAMBINI, or any
of them as Co-Executrices of this my Last Will and Testament, and I further direct that none of
them shall be required to post any bond to secure the faithful performance of her duties in the
Commonwealth of Pennsylvania or in any other jurisdiction.
6. In addition to the powers conferred by law, my herein named Executors and
Trustees, are empowered:
(a) To invest any part of the trust corpus in such securities, investments
property as may be deemed advisable and nroner ~ ....... : ......... , or oth. er
· - r -, ~,~ot~,~uv~ ut wnemer me same are authorized
for the investment of trust funds under the laws of any governing jurisdiction.
(b) With respect to any corporation, the stocks, bonds, or other securities of which may
be held, to vote in person or by proxy on any shares of stock: to con
consolidation · · . . sent to the mcr er,
or reorgamzataon of such corporations; to consent to the leasing, mo~aging or sale
of the property of any such corporations; to make any surrender, exchange or substitution of such
stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of
such corporations; to pay all assessments, subscriptions and other sums of money which may be
deemed wise and expedient for the protection and maintenance of the proportionate interest of the
investment in such corporations; to exercise any option or privileee which ma b
the holders of such stocks .. o . y e conferred u on
, bonds, or other securities of such corporations either for the converP~ion
of the same into other securities or for the purchase of additional securities, and to make any and all
necessary payments which may be required in connection therewith; and generally to have and
exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is
not under trust obligation.
(c) To hold the trust corpus in one or more consolidated funds in which separate shares
shall have undivided interests.
shall have undivided interests.
(d) To sell at public or private sale for cash or upon credit, or partly for cash and partly
on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the
estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety
of any such sale or to see to the application of the purchase moneys arising therefrom.
(e) To keep on hand and uninvested such money as may be deemed proper and for
such period as may be found expedient.
(f) To compromise, settle or arbitrate any claim or demand in favor of or against the
trust estate.
(g) And authorized in the discharge of fiduciary duties, to employ counsel and to
determine and to pay such counsel reasonable compensation which shall be charged against the
principal or income of the trust fund and shall further be entitled to charge against the principal or
income such other reasonable expen'ses and charges as may be necessary and proper to incur for
the proper discharge of fiduciary duties and for the proper management and administration of the
trust estate.
(h) In making any division of property into shares for the purpose of any distribution
thereof directed by the provisions of the trust, to make such division or distribution, either in cash or
in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any
division or distribution in kind may allot any specific security or property or any undivided interest
therein to any one or more of such shares, and to that end may appraise any or all of the property so
to be allotted and the judgment as to the propriety of such allotment and as to the relative value for
purposes of distribution of the securities or property so allotted shall be final and conclusive upon
all persons interested in the trust or in the division or distribution thereof.
(i) And authorized to register any shares of stock or other assets of any trust in their
own names or in the name of a nominee.
(j) To retain and invest in shares of stock of my Trustee.
(k) To retain any investments including mutual funds which I may own at the time of
my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds
as may be deemed advisable or proper, irrespective of whether the same are authorized for the
investment of trust funds under the laws of any governing jurisdiction.
(1) To determine from time to time whether all or some portion of realized capital gains
shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be
retained as part of the corpus, and such designation need not be consistent from one year to
another.
T IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my and
estament written on two (2) pages, this 2~/-t--day of/4~o~-I , 2002. Last Will
Signed, sealed, published, and
declared by VIOLA K. CORNMAN, the Testatrix above~,
named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request,
and in the presence of each other, have hereunto subsisting witnesses.
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 O03633
FREY ROBERT G
5 S HANOVER STREET
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 174-05-2957
FILE NUMBER: 2103- 1040
DECEDENT NAME: CORNMAN VIOLA K
DATE OF PAYMENT: 03/03/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 12/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 81,941.00
TOTAL AMOUNT PAID:
$1,941.00
REMARKS:
.... SEAL
ROBERT G FREY, ESQ
CHECK# 904
INITIALS: AC
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 180601
HARRZSDURG, PA 17118-0601
ROBERT G FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'04 APR 20
CI '~:~ t*~
PA 17015~'~' ..... =
DATE Oq-19-200q
.ESTATE OF CORNHAN
DATE OF DEATH 11-09-2005
FILE NUHBER 21 05-10q0
:~q~J.INTY CUHBERLAND
ACN 101
Amount Remi~ad
REV-154? EX &FP [01-05)
VIOLA K
HAKE CHECK PAYABLE AND REHZT PAYNENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~.- RETAIN LONER PORTION FOR YOUR RECORDS ~
DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF CORNHAN VIOLA K FZLE NO. 21 03-10q0 ACN 101 DATE 0~-19-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) {2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
~. Mor~gagas/Notes Receivable (Schedule D) (~)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTZONS:
9 Funeral Expansas/Adm. Costs/Hisc. Expanses (Schedule H) (9)
10 Debts/Mortgage Liabilities/L/aris (Sch®dula I)
11 Total Daduct/ons
12 Nat Value of Tax Return
q6~982
.00
O0
O0 NOTE: To insure proper
O0 credit to your account,
O0 submit the upper portion
O0 of th/s fore w/th your
tax payment.
O0
(8)
1,$q6.00
(10) 2~8. O0
15
lq
NOTE:
q6,982.00
(11) I. ~8~.
(12) q5,598. O0
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Nat Value of Estate Subject to Tax (lq)
Zf an assess.ent was 1$sued prev/ously, lines lq, 15 and/or 16, 17,
reflect f/gures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amount of Line lq at Spousal rata
16. Aeount of L/ne lq taxable at Lineal/Class A rata
17. Aeount of L/ne lq at S/bling rata
18. Aeount of Line lq taxable at Collateral/Class B rata
19. Princ/pal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID (-)
O$-O$-ZOOq CD005655 101.15
.00
q5,$98.00
IF PAID AFTER DATE ZNDZCATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
18 and 19 gill
(15), .00 x O0 = .00
(161 q5,$98.00 x Oq5 = Z,Oq:~.O0
(17) . O0 X 12 = . O0
(18) .00 x 15 = .00
(~9)= 2,0q$. O0
AMOUNT PAID
1,9q1.00
TOTAL TAX CREDIT I Z,0q3.15
BALANCE OF TAX DUEl .15CR
INTEREST AND PEN. .00
TOTAL DUE .15CR
( IF TOTAL DUE IS LESS THAN $1~ NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~
RESERVATZON:
PURPOSE OF
NOTZCE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADHZN-
ZSTRATZVE
CORRECTZONS:
DZSCOUNT:
PENALTY:
iNTEREST:
Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tho expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Crass B (cotlateral) rate on any such future interest.
To fulfill the requirements of Section 210,0 of the inheritance and Estate Tax Act, Act 13 of 2000. (71 P.S.
Section 910,0).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side.
--Make check or money order payable to: REGISTER OF #ILLS, AGENT
A refund of a tax credit, which mas not requested on the Tax Return, may be requested by completing an "ApplicaUon
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z0,-hour
answering service for forms ordering: 1-800-361-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-q0,7-3010 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disaIlowance of deductions, or assessment
of tax (incIuding dlscount or interest) es shown on this Notice must object within sixty (60) days of receipt of
thls Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZI, Harrisburg, PA 17128-1011, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Xndividuel Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page S of the booklet "Instructions for Xnheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is allowed.
The 151 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. This non-participation
penalty is appealable in the same manner and in the the same tiaa 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 (l) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1961 bear interest at the rate of
six (61) percent per annum calculated at a daily rate of .00016~. AiZ taxes which became delinquent on and after
January 1, 1961 wiIZ bear interest at e rate which wiZ1 vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z000, are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
~ ZOZ .00050,8 ~)T~- 1991 111 .000301
1965 161 .000o,38 1991 91 .00010,7
198~, 111 .000301 1993-199~, 77. .000192
1985 I:~Z .000356 1995-1998 9Z .00010,7
1986 10Z .00027o, 1999 71 .000191
1987 10Z .000270, 2000 71 .000192
--Znterast is calculated as follows:
XNTEREST= BALANCE OF TAX UNPAID
Xnterest Daily
Year Rate Factor
~ 9Z .00020,7
ZOOZ 6Z .000160,
2005 5Z .000137
2000, 0,Z .000110
X NUNBER OF DAYS DELTNI;IUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest caXculaUon to flfteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must bm calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: VIOLA K. CORNMAN
Date of Death:
December 9, 2003
Will No. 21-03-1040 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:
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 (×).
(b) The separate Orphans' Court no. (if any) for the personal
representative's account is:
(c) Did the personal representative state an account informally to the parties
in interest? Yes (X) No ( )
Date:
(d) Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be attached to
this report.
May 12, 2004 ~ r~ Signature
Robert G. Frey
Name (Please type o
5 South Hanover Street
Carlisle, Pa 17013
Address
(717) 243-5838
Telephone No.
Capacity: ( ) Personal Representative
( X ) Counsel for personal representative