HomeMy WebLinkAbout03-0027 Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Marion E Hunter
also known as Marion W Hunter
Marion E Hunter
, Deceased
Social Security No. 186092868
Barbara L Johnson a/k/a Barbara Lou Johnson
Petitioner(s), who is/ara 18 years of age or older, apply(les) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut rix
E Decedent, dated 05/11/1998 and codicil(s) dated
named in the Last Will of the
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at 17 Pheasant Street, Silver Springs Township
(list street, number and municipality)
Decedent, then 86 years of age, died December 18 ,2002 , at Harrisburg Hospital, Harrisburg, PA
(Location)
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 ........................................................................................ $
Total ..................................................................................................................... $
165~250.00
139,000.00
304~250.00
Real Estate situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
Signature
~.. Typed or printed name and residence
Barbara L~Joh nson
907 Allen Street
New Cumberland, PA 17070
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) and afffirm(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 representative(s) of the Decedent,
Petitioner(s) will well and truly administer the estate according to la~w. ~ --_ /1
Sworn to and affirmed and subscribed %v5
Barbara L'"~oh nson ~/
before me this 9th day of
Januarv. 2003.
'~onna M. Otto, 1st 'Deputy/~ ./; /~ ~ _
DECREE OF REGISTER
Estate of Marion E Hunter
Deceased No. 21-2003-27
also known as Marion W Hunter
Social Security No: 186092868 Date of Death: 12/18/2002
AND NOW, 5a~ua_,---~ 13th , 2003 , in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary I-I of Administration
are hereby granted to Barbara L Johnson a/k/a Barbara Lou Johnson
(c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minodtate)
in the above estate and that the instrument(s), if any, dated May 11, 1998
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ....................................
Short Certificate(s).."I.A.......M.. $
Renunciation .......................... $
Affidavit ( ) ....................... $
Extra Pages (7 x $3) .............. $
Codicil ................................. $
JCP Fee ................................. $
Inventory & Tax Forms ............. $
Other ...................................... $
TOTAL ............................. $
RW-7A
$ 305.00
12.00
21.00
Donna M. Otto, 1st Deputy
10.00 Attorney: Jan L Brown
348.00
I.D. No: 67993
Address: 845 Sir Thomas Court Suite 12
Harrisbur.q PA 17109
Telephone: 717-541-5550
DATE FILED: 01/?;?/2003
21-2003-27
LAST WILL AND TESTAMENT
OF
MARION E. HUNTER
I, MARION E.
this to be my Last Will and Testament.
previously made.
HUNTER, now domiciled in Cumberland County, Pennsylvania, declare
I revoke all other Wills and Codicils that I may have
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article m
I give, devise and bequeath any automobiles that I own at the time of my death, to my
granddaughter, SANDY HUNTER, of Dauphin County, Pennsylvania.
Article IV
I give, devise and bequeath my diamond ring to my granddaughter, SANDY HUNTER, of
Dauphin County, Pennsylvania.
Article V
I give, devise and bequeath my Lladros and Hummel china figurines equally to my
granddaughters, AMANDA LEIBY, of Dauphin County, Pennsylvania and MEGAN LEIBY, of
Dauphin County, Pennsylvania, to be divided among themselves as they see fit.
Article VI
I give, devise and bequeath the sum of THIRTY THOUSAND AND NO/100 ($30,000.00)
DOLLARS, to my granddaughter, SANDY HUNTER, of Dauphin County, Pennsylvania.
Article VII
I give, devise and bequeath in accordance with any memorandum which I have either
handwritten or signed, located with my will or with my valuable papers and found within 30 days
of the probate of my will. Gifts may only be to persons who survive me or to organizations which
exist at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article vm
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath in equal shares to my granddaughters, SANDY HUNTER, of
Dauphin County, Pennsylvania, provided she survives me by thirty (30) days, AMANDA LEIBY,
of Dauphin County, Pennsylvania, provided she survives me by thirty (30) days, and MEGAN
LEIBY, of Dauphin County, Pennsylvania, provided she survives me by thirty (30) days. If any of
2
my granddaughters predecease me or fail to survive me by thirty (30) days, then her share I give,
devise and bequeath to my remaining living granddaughters, per capita not per stirpes.
Article IX
Ifa beneficiary under this Will has not attained the age of twenty-five (25) years, the share
of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to
the terms in Article VI.
Article X
In the event that a Trust is created by or as a result of any part of this Will, the terms and
conditions of the Trust shall be as follows:
A. To expend and apply so much of the net income and so much of the principal of the Trust
as the Trustee shall consider advisable for the support, care and education of the child until the child
attains the age of twenty-two (22) years.
B. Upon attaining the age of twenty-two (22), one-third (1/3) of the child's share shall be
distributed outright to the child.
C. Upon attaining the age of twenty-five (25), the remaining principal and accumulated
income of the child's share shall be distributed outright to the child.
D. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber,
or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any
interest be subject to claims of his or her creditors or liable to attachment, execution, or other
processes of law.
3
Article XI
In order to carry out the purposes of the Trust established by this Will, the Trustee, in
addition to all other powers granted by this will or by law, shall have the following powers over the
Trust estate, subject to any limitations specified elsewhere in this Will.
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confmed to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax retum for any year for which I have not filed such retum
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their services, and
(i) to conduct along with or with others, any business in which I am engaged in or have an
interest in at the time of my death.
Article XII
I hereby appoint my niece, BARBARA LOU JOHNSON, of Cumberland County,
Pennsylvania, as Trustee of any Trust(s) created in this Will. In the event of the rennnciation, death,
resignation, or inability to act for any reason whatsoever of BARBARA LOU JOHNSON, I
nominate and appoint my granddaughter, SANDY HUNTER, of Dauphin County, Pennsylvania,
as the trustee of any Trust(s) created in this will.
Article XIII
I nominate, constitute, and appoint my niece, BARBARA LOU JOHNSON, of Cumberland
County, Pennsylvania, as Executrix of my Last Will and Testament. In the event of the renunciation,
death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and
appoint my granddaughter, SANDY HUNTER, successor Executrix of my Last Will and
Testament. I direct that my Executrix or successor Executrix be permitted to serve without bond and
in addition to those powers granted by law, I grant them power to sell both real and personal
property, at private or public sale, to invest cash without being limited to statutory investments, to
distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could
have filed if living. My Executor shall receive reasonable compensation for services rendered to my
estate.
Article XIV
In addition to the powers conferred by law, I authorize my Executor, in her absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath she herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax retum for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attomey, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their services, and
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death.
IN WITNESS WHEREOF, I, MARION E. HUNTER, hereby set my hand to this my Last
Will and Testament, on this ~ day of
/
· -
,1998, at Harrisburg, Pennsylvania.
/
MARION E. HUNTER
In our presence, the above-named MARION E. HUNTER signed this and declared this to
be her Last Will and now at her request, in her presence, and in the presence of each other, we sign
as witnesses.
Address
I, MARION E. HUNTER, Testatrix, who signed the foregoing instrument, having been
duly qualified according to law, acknowledge that I signed and executed this instrument as my Will,
and that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
MARION E. HUNTER, the Testatrix,
this [ / day of t"{~0,xA ,1998.
Notar~blic ' -
MARION E. HUNTER
My Commission Expires:
7
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testatrix sign and execute this
instrument as her Will; that she signed and executed it willingly as her fxee and voluntary act for the
purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and
that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me
and ~ I._~n:x.~_ ,
witnesses, ~is
day of ~ l ,1998.
Not~blic
My Co~ission Expires:
8
JAN L. BROWN
84~ SIR THOMAS COURT, SUITE 9
HARRISBURG, PENNSYLVANIA 17109
717-~41-5550
BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE $.6(a)
Name of Decedent: M{~ri0n E H~r~t~r
Date of Death: 12/18/2002
Will No. 2003-00027 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 01/22/2003 '
Name Address
Sandy Cashman (named in Will as Sandy Hunter) 42 Mall Road
Etter~ PA 17319
Amanda Leiby 542 Acorn Court
Reading PA 19605
Megan Leiby 542 Acorn Court
Readinq PA 19605
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: 01/;~2/2005
$~e Jan L Brown
Name: ~l{~rl L Brown & Associates
Address: 845 Sir Thomas Court Suite 12
Harrisbvrq PA 1710~)
Capacity:
Teephone(717).-5415550
X
Personal Representative
Counsel for Personal
Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU QF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002280
BROWN JAN L ESQUIRE
845 SIR THOMAS COURT
HARRISBURG, PA 17109
........ fold
ESTATE INFORMATION: SSN: 186-09-2868
FILE NUMBER: 21 03-0027
DECEDENT NAME: HUNTER MARION E
DATE OF PAYMENT: 03/12/2003
POSTMARK DATE: 03/11/2003
COUNTY: CUM BERLAN D
DATE OF DEATH: 12/18/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $16,100.00
REMARKS:
TOTAL AMOUNT PAID:
JAN L BROWN ESQUIRE
$16,100.00
SEAL
CHECK//1009
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV-1500 EX + (6-00)
Z
Lu
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL
Hunter, Marion E
DATE OF DEATH (MM-DD-Year}
12/18/2002
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 3 0 0 2 7
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
1 8 6-0 9-2 8 6 8
DATE OF BIRTH (MM-DD-Year) THIS RETURN BUST BE FILED IN DUPLICATE WITH THE
11/18/1916 REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
F~2, Supplemental Return
E~] 4a. Future Interest Compromise (date of death after 12-12-82)
[~7. Decedent Maintained a Living Trust (Attach copyofTrust)
E~ 10. Spousal Poverty Credit (da~ ofde~ between 12-31-91 and 1-1-95)
[] 1. Original Retum
F'-~ 4. Limited Estate
[~]6. Decedent Died Testate (Attach copy of Will)
O9. Litigation Proceeds Received
NAME
Jan L Brown
FIRM NAME (If Applicable)
Jan L Brown & Associates
El3. Remainder Retum (date of death prior to 12-13-82)
D5. Federal Estate Tax Return Required
~ 8. Total Number of Safe Deposit Boxes
O 11. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILING ADDRESS
845 Sir Thomas Court Suite 12
Harrisbur,q
PA 17109
TELEPHONE NUMBER
717-541-5550
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
(5)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
D Separate Billing Requested
7. inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
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. Net Value of Estate (Line 8 minus Line 11)
143~000.00
164~5.62
114,(~4:29
OFFICIAL USE ONLY
(8)
(11)
(12)
(13)
421~679.91
44~210.57
1 ~552.76
45~763.33
375~916.58
(14)
375~916.58
13. Charitable and Govemmental 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)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
x ~ (15)
375~916.58 x .045 (16)
x .12 (17)
x .15 (18)
16~916.25
(19) 16~916.25
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
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
Decedent's Complete Address:
ISTREET ADDRESS 17 Pheasant Street
Silver Spring Township
aTY Mechanicsburg
ISTATE PA I ZIP 17050
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
16.100.00
~47,~4
Interest/Penalty if applicable
D. Interest
E. Penalty
(1) 16,916.25
Total Credits ( A + B + C ) (2) 16,947.34
Total Interest/Penalty ( D + E )
(3)
4.If Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4) 31.09
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... [] []
b. retain the dght to designate who shall use the property transferred or its income; ........................................ [] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ............................................................. [] []
2. If death occurred after 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,
U..n~r I~.. haiti.es of per~u~,, I d.,eclar.e, Ihat 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.
uec~aration o[ preparer omer man me personal representative is based on a nformation of wh ch preparer has any knowledge.
SIGNATURE OF. PERSON RESPONSIBLE, EOR FI~ING RETURN
ADDRESS Valley View Es~3t'es, 140 Tulip'(~ircl~
Ephratitm, ._. _
SIGNATURE OF PREPAR~HE.I~ ~
ADDRESS 845 ~r ~homas Court Suite 12
Harri~'"'e~
DATE
PA 17522-9153
DATE
PA 17109
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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. {}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.
REV-1502EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Hunter. Marion E 21 03 0027
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
VALUE AT DATE
DESCRIPTION OF DEATH
17 Pheasant Street, Silver Spring Township, Cumberland County, PA 143,000.00
Parcel ID 38-23-0571-222
See attached Settlement Sheet dated 5/15/2003.
TOTAL (Also enter on line 1, Recapitulation)
143T000.00
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hunter. Marion E
Include the
ITEM
NUMBER
1. Cash
2
3
6
7
10
11
12
13
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY
FILE NUMBER
21 03 0027
)roceeds 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.
VALUE AT DATE
DESCRIPTION OF DEATH
235.00
PNC Checking 5140031127
Federated 9920454
1999 Buick Century
VIN #2G4WS52M9X1630160
Household goods
Ladies 14k white gold diamond ring
Lladros and Hummel china figurines
Penn Treaty Network America
insurance refund
Allstate Insurance Company
insurance refund
TV Guide
subscription refund
Comcast
cable tv refund
Real estate tax reimbursement
Reflected on Settlement Sheet dated 5/15/03.
Allstate Insurance Company
homeowners insurance refund
TOTAL (Also enter on line 5, Recapitulation)
14,338.07
141,863.80
5,000.00
830.00
495.00
400.00
674.72
155.90
2.80
70.09
402.24
138.00
(If more space is needed, insert additional sheets of the same size) 164~605.62
REV-1510 EX +(1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
ESTATE OF FILE NUMBER
Hunter. Marion E ~1 Q~, OO~7
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET ~s ~'es.
DESCRIPTION OF PROPERTY % OF
ITEM ..CLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER, DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE.
VALUE OF ASSET INTEREST (IF APPLICABLE)
1. Glenbrook Advantage Annuity Contract GA0596015 64,269.19 100. 64,269.1(,
Sandy Hunter, Amanda Leiby & Megan Leiby,
granddaughters, beneficiaries
2 Glenbrook Advantage Annuity Contract GA0682074 49,805.10 100. 49,805.1(
Sandy Hunter, Amanda Leiby & Megan Leiby,
granddaughters, beneficiaries
TOTAL (Also enter on line 7, Recapitulation) $ 114~074.29
(If more space is needed, insert additional sheets of the same size)
EV-1511EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEBENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Hunter, Marion E
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21 03
0027
ITEM
NUMBER DESCRIPTION AMOUNT
1.
2
3
8
9
10
11
12
13
14
15
16
17
18
FUNERAL EXPENSES:
Cremation Society
Minister honorarium
The Patriot-News obituary
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Pemonal Representative (s) Barbara L Johnson
Social Secudty Number(s) / FIN Number of Personal Representative(s)
Street Address 140 Tulip Circle
city Ephrata state PA
Year(s) Commission Paid: 2003
Attorney Fees Jan L Brown & Associates
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
192-30-1559
Zip 17522
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Register of Wills, Cumberland County
State
Zip
Accountant's Fees
Gary L Biller
Tax Retum Preparers Fees
Cumberland Law Journal; legal advertising
The Sentinel; legal advertising
Bank charges and Clarke American check order
Munns Diamond Gallery; jewelry appraisal
Postage
Snow removal at 17 Pheasant Street, Mechanicsburg
Carpet cleaning at 17 Pheasant Street, Mechanicsburg
Grease Monkey; auto service on 1999 Buick Century
PPL Electric Utilities; electric service at 17 Pheasant Street, Mechanicsburg
United Water PA; water service at 17 Pheasant Street, Mechanicsburg
Silver Spring Township Authority; sewer service
Real estate closing costs; reflected on Settlement Sheet dated 5/15/03
35.00
20.00
57.60
11,874.00
19,597.00
348.00
125.00
75.00
122.63
8.52
53.00
15.45
151.20
116.60
29.67
451.64
30.02
80.75
10,977.49
TOTAL (Also enter on line 9, Recapitulation) $ 44,210.57
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Hunter, Marion E 21 03
Pa,qe 1
Schedule H - Funeral Expenses & Administrative Costs - BT.
0027
ITEM
NUMBER DESCRIPTION AMOUNT
19
Register of Wills, Cumberland County; filing fees
SUBTOTAL SCHEDULE H-B7
42.00
42.00
REV-1512 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT BECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF
Hunter. Marion E
Include unreimbursed medical expenses,
FILE NUMBER
21 O~ 00~7
ITEM
NUMBER DESCRIPTION AMOUNT
1. PNC Ckg 5140031127; Ck 8993 cashed after death 3.00
2
3
4
10
11
12
13
14
15
PNC Ckg 5140031127; Ck 8997 cashed after death
PNC Ckg 5140031127; Ck 8999 cashed after death
PNC Ckg 5140031127; Ck 9001 cashed after death
PNC Ckg 5140031127; Ck 9002 cashed after death
PNC Ckg 5140031127; Ck 9003 cashed after death
Verizon; outstanding telephone bill
Comcast; outstanding cable bill
United Water PA; outstanding water bill
PPL Electric Utilities; outstanding electric bill
United States Treasury; 2002 Form 1040-ES
Medco Health; outstanding medical bill
Lifeline Systems; outstanding medical bill
United States Treasury; 2002 1040
PA Department of Revenue; 2002 PA 40
100.00
25.00
10.00
10.00
50.88
34.70
73.64
22.00
184.54
500.00
35.00
53.00
345.00
106.00
TOTAL (Also enter on line 10, Recapitulation) $ 1,552.76
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Hunter. r~
NUMBER
2
3
arion E
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
Sandy Cashman (former name Sandy Hunter)
42 Mall Road, Etters, PA 17319
Amanda Leiby
542 Acorn Court, Reading, PA 19605
Megan Leiby
542 Acorn Court, Reading, PA 19605
FILE NUMBER
21 03 0027
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
granddaughter
granddaughter
granddaughter
auto & diam ring
$30,000 & 1/3 residue
1/2 china figurines
1/3 residue
1/2 china figurines
1/3 residue
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 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)
OMB NO. 2502-0265
A. Bm TYPE OF LOAN:
U,S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 1.[--~FHA 2.J-]FmHA 3. [--~CONV, UNINS. 4. j'--~VA 5. ~]CONV. INS.
6. FILE NUMBER: 7. LOAN NUMBER:
SETTLEMENT STATEMENT HAMACHER-MP-2003
8. MORTGAGE INS CASE NUMBER:
C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown.
Items marked "[POC]" were paid outside the closing; they are shown here for informational purposes and are not included in the totals.
1.o 3/98 (HAMACHER*MP-2003.PFD/HAMACHER-MP-2003/5)
D. NAME AND ADDRESS OF BUYER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER:
Mary J. Hamacher Estate of Marion E. Hunter
220 Old York Road
NewCumberland, PA 17070
G. PROPERTY LOCATION: H. SE3-1'LEMENT AGENT: I. SETTLEMENT DATE:
17 Pheasant Street Mid-Penn Abstract Co.
Mechanicsburg, PA 17055 May 15, 2003
Cumberland County, Pennsylvania PLACE OF SE'I-rLEMENT
125 Locust Street
Harrisburg, Pennsylvania 17101
J. SUMMARY OF BUYER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
i100. GROSS AMOUNT DUE FROM BUYER: 400. GROSS AMOUNT DUE TO SELLER:
101. Contract Sales Price
143,000.00 401. Contract Sales Price 143,000.00
102. Personal Propert~ 402. Personal Property
103. Settlement Charges to Buyer (Line 1400/ 2,710.25 403.
104. 404.
105. 405.
Adjus~ents For Items Paid By Seller in advance Adjustments For Items Paid By Seller in advance
106. SchoolTaxes 05/16/03 to 07/01/03 156.05 406. SchoolTaxes 05/16/03 to 07/01/03 156.05
107. County Taxes 05/16/03 to 01/01/04 246.19 407. County Taxes 05/16/03 to 01/01/04 246.19
108. CityTaxes to 408. CityTaxes to
109. 409.
110. 410.
111. 411.
112. 412.
120. GROSS AMOUNT DUE FROM BUYER 146,112.49 420. GROSS AMOUNT DUE TO SELLER 143,402.24
200. AMOUNTS PAID BY OR IN BEHALF OF BUYER: 500. REDUCTIONS IN AMOUNT DUE TO SFLI I::R:
201. Deposit or earnest money 3,000.00 501. Excess Deposit (See Instructions)
202. Principal Amount of New Loan(s) 502. Settlement Charges to Seller (Line 1400) 10,977.49
203. Existing Ioan(sI taken subject to 503. Existing loan(s) taken subject to
204. 504. Payoff of first Mortgage
205. 505. Payoff of second Mortgage
206. 506.
207. 507. (Deposit disb. as proceeds)
208. : 508.
209. I 509.
Adjustments For Items Unpaid By Seller Adjustments For Items Unpaid By Seller
210, School Taxes to 510. School Taxes to
211. County Taxes to 511. Count~ Taxes to
212. City Taxes to 512. City Taxes to
213. 513,
214. 514.
215, 515,
216. 516.
217. 517,
218, 518.
219. 519,
220. TOTAL PAID BY/FOR BUYER 3,000.00 520, TOTAL REDUCTION AMOUNT DUE SELLER 10,977,49
300. CASH AT SETTLEMENT FROM/TO BUYER: 600. CASH AT ~-~ i LEMENT TO/FROM SELLER:
301. Gross Amount Due From Buyer (Line 1201 t 146,112.49 601. Gross Amount Due To Seller (Line 4201 143~402.24
302. Less Amount Paid By/For Bu~/er (Line 220) ( 3,000.00~ 602. Less Reductions Due Seller (Line 520) 10,977.4~
303. CASH( X FROM)( TO)BUYER 143,112.49 603. CASH( X TO)( FROM)SELLER 132,424.75
The undersigned hereby acknowledge receipt of a completed copy of pages 1&2 of this statement & any attachments referred to herein.
Mary J. Ha [~'-,~::t"~ Estata of Marion E.~.~unter
Page 2'
L. SETTLEMENT CHARGES
700. TOTAL CCMMISSlON Based on Price $ 143,000.00 I~ 6.0000 % 8,580.00 PAID FROM PArD FROM
Division of Commission (line 700) as Follows: BUYER*S SELLER'S
701. $ 4~315.00 to Re/Max Realty Associates, Inc. FUNDSAT FUNDSAT
702. $ 4,265.00 to D'Angelo Realty Group SETTLEMENT SETTLEMENT
703. Commission Paid at Settlement 8,580.00
704. to
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan Ori~lination Fee 1.0000 % to
802. Loan Discount % to
803. Appraisal Fee to
804. Credit Report to
805. Lender's Inspection Fee to
806. Mortgage Ins. App. Fee to
807. Assumption Fee to
808.
809.
810.
811.
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901.interest From to @ $ /day ( days %)
902. MIP Totlns, for LifeOfLoan for months to
903. Hazard Insurance Premium for 1.0 years to
904.
905.
1000. RESERVES DEPOSITED WITH LENDER
1001. Hazard Insurance months @ $ per month
1002. Mortgage Insurance months (~ $ per month
1003. SchoolTaxes months ~ $ per month
1004. County Taxes months ~ $ per month
1005. CityTaxes months @ $ per month
1006. months (~ $ per month
1007. months @ $ per month
1008. months ~ $ per month
1t00. TITLE CHARGES
1101. Settlement or Closing Fee to
1102..Abstract or Title Search to
1103. Title Certificate to Adler&Claraval
1104. Title Insurance Binder to
1105. Deed Preparation to Adler&Claraval
1106. Notary Fees to Jod¥ Goldring 18.00
1107. Attorney's Fees to Jan L. Brown & Associates 260.00
(includes above item numbers:
1108. Title Insurance to Mid-Penn Abstract Co. 1,073.75
(includes above item numbersOwnera Only )
1109. Lender's Coverage $
1110. Owner's Coverage $ 143,000.00
1111. No Endorsements
1112.
1113.
1114.
1115. TaxCertiflcation Fee to Re/Max Realty Associates 3.00
1116. Processing Service Fee to Re/Max Realty Associates 195.00
1117. Transaction Fee to Mid-Penn Abstract Co. 150.0(3
1118. Federal Express Charges
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201. Recording Fees: Deed $ 38.50; Mortgage $ ; Releases $ 38.50
1202. City/County Tax/Stamps: Deed ; Mort~a~le 1 ~430.0(~
1203. State Tax/Stamps: Revenue Stamps ; Mort~la~e 1,430.00
1204.
1205.
1300. ADDITIONAL SETTLEMENT CHARGES
1301. Survey to
1302. Pest Inspection to
1303. 2003 CountyTaxes to Debra Basehora Wiest 390.69
1304. Final Sewer Bill to Silver Sprin~l Township Authority 118.80
1305.
1400. TOTAL SE'I-I'LEMENT CHARGES (Enter on Lines 103, Section J and 502, Section KI 2,710.25 10,977.49
By signing page 1 of this statement, the signa(orles acknowledge receipt of a completed copy of page 2 of this two page statement.
Mid. Penn A~cJ~o.
Settlement Agent
Certified to be a true copy.
( HAMACHER~MP-20031HAMACHER-MP-20031S )
LAST WILL AND TESTAMENT
OF
MARION E. HUNTER
I, MARION E.
this to be my Last Will and Testament.
previously made.
HUNTER, now domiciled in Cumberland County, Pennsylvania, declare
I revoke all other Wills and Codicils that I may have
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article m
I give, devise and bequeath any automobiles that I own at the time of my death, to my
granddaughter, SANDY HUNTER, of Dauphin County, Pennsylvania.
Article IV
I give, devise and bequeath my diamond ring to my granddaughter, SANDY HUNTER, of
Dauphin County, Pennsylvania.
Article V
I give, devise and bequeath my Lladros and Hummel china figurines equally to my
granddaughters, AMANDA LEIBY, of Dauphin County, Pennsylvania and MEGAN LEIBY, of
Dauphin County, Pennsylvania, to be divided among themselves as they see fit.
Article VI
I give, devise and bequeath the sum of THIRTY THOUSAND AND NO/100 ($30,000.00)
DOLLARS, to my granddaughter, SANDY HUNTER, of Dauphin County, Pennsylvania.
Article VII
I give, devise and bequeath in accordance with any memorandum which I have either
handwritten or signed, located with my will or with my valuable papers and found within 30 days
of the probate of my will. Gifts may only be to persons who survive me or to organizations which
exist at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article vm
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath in equal shares to my granddaughters, SANDY HUNTER, of
Dauphin County, Pennsylvania, provided she survives me by thirty (30) days, AMANDA LEIBY,
of Dauphin County, Pennsylvania, provided she survives me by thirty (30) days, and MEGAN
LEIBY, of Dauphin County, Pennsylvania, provided she survives me by thirty (30) days. If any of
2
my granddaughters predecease me or fail to survive me by thirty (30) days, then her share I give,
devise and bequeath to my remaining living granddaughters, per capita not per sfirpes.
Article IX
Ifa beneficiary under this Will has not attained the age of twenty-five (25) years, the share
of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to
the terms in Article VI.
Article X
In the event that a Trust is created by or as a result of any part of this Will, the terms and
conditions of the Trust shall be as follows:
A. To expend and apply so much of the net income and so much of the principal of the Trust
as the Trustee shall consider advisable for the support, care and education of the child until the child
attains the age of twenty-two (22) years.
B. Upon attaining the age of twenty-two (22), one-third (1/3) of the child's share shall be
distributed outright to the child.
C. Upon attaining the age of twenty-five (25), the remaining principal and accumulated
income of the child's share shall be distributed outright to the child.
D. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber,
or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any
interest be subject to claims of his or her creditors or liable to attachment, execution, or other
processes of law.
3
Article XI'
In order to carry out the purposes of the Trust established by this Will, the Trustee, in
addition to all other powers granted by this will or by law, shall have the following powers over the
Trust estate, subject to any limitations specified elsewhere in this Will.
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or fight arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their services, and
(i) to conduct along with or with others, any business in which I am engaged in or have an
interest in at the time of my death.
A~licle XII
I hereby appoint my niece, BARBARA LOU JOHNSON, of Cumberland County,
Pennsylvania, as Trustee of any Trust(s) created in this Will. In the event of the renunciation, death,
resignation, or inability to act for any reason whatsoever of BARBARA LOU JOHNSON, I
nominate and appoint my granddaughter, SANDY HUNTER, of Dauphin County, Pennsylvania,
as the trustee of any Trust(s) created in this will.
Article xm
I nominate, constitute, and appoint my niece, BARBARA LOU JOHNSON, of Cumberland
County, Pennsylvania, as Executrix of my Last Will and Testament. In the event of the renunciation,
death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and
appoint my granddaughter, SANDY HUNTER, successor Executrix of my Last Will and
Testament. I direct that my Executrix or successor Executrix be permitted to serve without bond and
in addition to those powers granted by law, I grant them power to sell both real and personal
property, at private or public sale, to invest cash without being limited to statutory investments, to
distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could
have filed if living. My Executor shall receive reasonable compensation for services rendered to my
estate.
Article XIV
In addition to the powers conferred by law, I authorize my Executor, in her absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath she herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax remm for any year for which I have not filed such retum
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their services, and
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death.
IN WITNESS WHEREOF, I, MARION E. HUNTER, hereby set my hand to this my Last
Will and Testament, on this ~__ da.y of ~ ~)~
,1998, at Harrisburg, Pennsylvania.
/
MARION E. HUNTER
6
In our presence, the above-named MARION E. }tUNTER signed this and declared this to
be her Last Will and now at her request, in her presence, and in the presence of each other, we sign
as wimesses.
/-,Name
Address
I, MARION E. I-IUNTER, Testatrix, who signed the foregoing instrument, having been
duly qualified according to law, acknowledge that I signed and executed this instrument as my Will,
and that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
MARION E. ltUNTER, the Testatrix,
this ~ \ day of ~'~0o~ , 1998.
Notar~lic
MARION E. HUNTER
My Commission Expires:
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testatrix sign and execute this
instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the
purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and
that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or aff'nmed and
subscribed to before me
and '~.a. C~~ ,
wim~ss~s, ~s l ~
My Comssion Expkes:
BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA
INVENTORY
Estate of Hunter, Marion E
also known as Hunter, Marion W
Marion E Hunter , Deceased
No. 2003 00027
Date of Death 12/18/2002
Social Security No. 186092868
Personal Representative(s) of the above Estate, deceased, vedfy that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We
verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney:
I.D. No.'
Jan L Brown
67993
Personal Representative:
Barbara Lou Johnson
Address: 845 Sir Thomas Court Suite 12
Harrisburg
Telephone: 717-541-5550
PA 17109
Dated 5/22/03
!
Cash
PNC Checking 5140031127
Federated 9920454
1999 Buick Century
VIN #2G4WS52M9X1630160
Household goods
Ladies 14k white gold diamond ring
Description
Value
235.00
14,338.07
495.00
Total
(Attach Additional Sheets if necessary) 307,605.62
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
RW-4
Hunter, Marion E
Description of Inventory
Continuation of Inventory
Paqe 1
2003
00027
Description
Lladros and Hummel china figurines
Penn Treaty Network America
insurance refund
Allstate Insurance Company
insurance refund
TV Guide
subscription refund
Comcast
cable tv refund
Real estate tax reimbursement
Allstate Insurance Company
homeowners insurance refund
Real Estate
Real estate:
17 Pheasant Street, Silver Spring Township, Cumberland County, PA
Parcel ID 38-23-0571-222
Subtotal $
Grand Total $
Value
400.00
674.72
155.90
2.80
70.09
402.24
138.00
143,000.00
144,843.75
307,605.62
JAN L. BROWN & ASSOCIATES
ATTORNEYS AT LAW
OLDE ENGUSH GAP
845 S~R THOMAS COURT
SUITE 12
HARRISBURG, PA 17109
h,,lll,,,lll,,,,,,Ih,lhh,l,I
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DTVTS"I'ON
DEPT. 280601
HARRTSBURG, PA 17128-060!
CONNONNEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
JAN L BROWN
JAN L BROWN & ASSOCS
845 SIR THONAS CT 12 (,~;i:~'!
HBG PA 17109 ~,~,~4~:c. .... : ~..~,
~;~ : DA~ 07-07-2005
~c~:'"-,~, ' ESTATE OF HUNTER
DATE OF DEATH 12-18-2002
FILE NUNBER 21 05-0027
'03 JUL-7 ~N'~ CUHBERLAND
ACN 101
Amount Remitted
REV-l;47 EX AFP COl-OS)
NARZON E
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGI'STER OF N'rLLS
CUNBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
CUT ALONG THZS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF HUNTER HARTON E FILE NO. 21 0:5-0027 ACN 101 DATE 07-07-Z005
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN
1. Real Estate (Schedule A) (1}
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) ($)
q. Mortgages/Notes Receivable (Schedule D) (q)
S. Cash/Bank Doposits/H/sc. Personal Property (Schedule E) ($)
6. do/ntly O~nod Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXENPTZONS:
9. Funeral Expanses/Adm. Costs/H/sc. Expanses (Schedule H) (9)
10. Dobts/Hortgago L/eb/1/t/es/L/ons (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
145/000.00
.00
.00
.00
164~,605.62
.00
NOTE: To /nsure proper
cred/t to your account,
subm/t tho upper port/on
of this for. ~ith your
tax payment.
114~074.29
(8) 421,679.91
44,210.57
1,552.76
(11)
(12) 575,916.58
1:5.
1~.
NOTE:
Char/table/Governmental Bequests; Non-eXacted 911:5 Trusts (Schedule J) (1:5)
Not Velum of Estate Subject to Tax (1~)
:]:f an assessment ~as issued previously, 11nos 1~, 15 and/or 16, 17,
reflect f/gures that include the total of ALL returns assessed to date.
.00
$75,916.58
ASSESSHENT OF TAX:
15. Aeount of L/ne 1~ at Spousal rate
16. Amount of L/ne lr* taxable at LineaX/Class A rata
17. Amount of L/ne 1~ at Sibling rata
18. Amount of L/no 1~ taxable at Collateral/Class B rata
19. Pr/ncipal Tax Due
TAX CREDITS:
PAYNENT RECETpT DTSCOUNT (+}
DATE NUNBER INTEREST/PEN PAID (-)
0~-11-2005 CDOOZZ80 845.81
06-$0-2005 REFUND . O0
18 and 19 will
(1~) .00 x O0 = .00
(16) $75,916.58 x 045 = 16,916.25
(17) . O0 x 12 = .00
(18) .00 x 15 = .00
(19)= 16,916.25
AHOUNT PAID
16,100.00
29.56-
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDZTZONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
16,916.25
.00
.00
.00
( ZF TOTAL DUE ZS 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.)
RESERVATION:
Estates of decedents dying an or before December 12, 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
lifo or for years, the CommonHaelth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
et the laHful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (TI P.S.
Section 9140)o
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NZLLS, AGENT
A refund of e tax credit, Hhich ~as not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I$1S). Applications are available et the Office
of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
ansmering service for forms ordering: 1-800-36Z-lOS0; services for taxpayers Hith special hearing and / or
speaking needs: 1-800-447-30Z0 (TT only).
Any party in interest not satisfied mith the appraisement, alloHance, or disalloHance of deductions, or assessment
of tax (including discount or interest) as shown an this Notice must object Hithin sixty (60) days of receipt cf
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZ1, Harrisburg, PA 171Ia-lOT1, 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 Individual Taxes, ATTN: Post Assessment ReviaH Unit, Dept. 280601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due ]s paid within three (3) calendar months after the decedent's deathj a five percent (SI) discount of
the tax paid is alloHed.
The 15Z 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 time period as you ~ould appeal the tax and interest
that has been assessed as indicated on this notice.
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 rata of
six (6X) percent per annum calculated at a daily rate of .000164. All taxes Hhich became delinquent on and after
January 1, 198Z Hill bear interest at a rate which will vary free calendar year to calendar year eith that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20Z .000548 1987 9Z .000247 1999 7Z .00019Z
1983 16Z .000438 1988-1991 lIT .000301 ZOO0 8Z .000Z19
1984 llZ .000301 199Z 9Z .000247 2001 92 .OOOZ4?
1985 13Z .000356 1993-1994 7Z .OO019Z zoa2 62 .000164
1986 lOT .OOOZ74 1995-1998 9Z .000247 2003 SZ .OOO137
--Interest is calculated as folloas:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI~UENT X DALLY INTEREST FACTOR
--Any Notice issued after tho tax becomes delinquent Hill reflect an interest calculation to fifteen (la) days
beyond the date of the assessment. If payment is made after the interest computation date shoHn on tho
Notice, additional interest must be calculated.
Jan L. Brown, Esquire
AOMTTED IN PA AND DISTRICT OF COLUMBIA
JAN L. BROWN & ASSOCL TES
ATTORNEY AND COUNSELOR AT LAW
OLDE ENGLISH GAP
845 SIR THOI~AS COURT
SUn'E 12
H~.RmURG, PA 17109
Email: jlbassoc@ptd.net
TELEPHO.E (717) 541-5550
FACSM~LE (717) 541-9223
Brenda F. Kef)hart, Legal Assistant
Paula K. While, Legal Assistant
Jacqueline A. Kelly, Law Clerk
December 3, 2003
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re:
Estate of Marion E. Hunter a/k/a Marion W. Hunter
Social Security No. 186-09-2868
File No. 2003-00027
Gentlemen or Ladies:
Enclosed please find the following item for filing with the Register of Wills:
Family Settlement Agreement together with Check 1029 in the amount of $17 to cover
the filing fee.
Please time stamp and return our file copy of this document. A return envelope is
provided.
If you have any questions, feel free to contact this office.
Sincerely,
Brenda F. Kephart
Legal Assistant
bric
Enclosure
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF MARION E. HUNTER, DECEASED
FILE NO. 2003-00027
FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE
KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, MARION E. HUNTER,
late of Silver Spring Township, Cumberland County, Pennsylvania, deceased, died testate on
December 18, 2002, having first made her Last Will and Testament, which was duly executed
May 11, 1998, and is duly recorded in Cumberland County Courthouse, Register of Wills, File
No. 2003-00027;
WHEREAS, the said MARION E. HUNTER, by the aforesaid Last Will and Testament,
named BARBARA LOU JOHNSON as Executrix of said Last Will and Testament;
WHEREAS, Letters Testamentary on the estate of the said decedent were duly issued by
the Register of Wills of Cumberland County, and Letters Testamentary were granted to the said
Executrix, hereinafter called Personal Representative;
WHEREAS, the said Personal Representative gathered the assets of the estate of the said
decedent, and the assets consisted of both real property and personal property to a total value of
$307,605.62 as set forth in Exhibit A, which is a statement of account of the said Personal
Representative, and which is attached hereto and made a part hereof and marked Exhibit A;
-I-
WHEREAS, the balance for distribution as shown in the said statement marked Exhibit A
will be distributed as herein indicated in accordance with the terms of the Last Will and
Testament of the said decedent, with trust distributions specifically noted in the following
paragraphs;
WHEREAS, AMANDA LEIBY is a beneficiary who is 23 years old; and in accordance
with the provisions of Articles IX and X of the Last Will and Testament, % of her beneficial
share will be placed in a separate trust with BARBARA LOU JOHNSON, TRUSTEE. Said
share may be disbursed according to the terms and conditions of Article X, Section A of the Last
Will and Testament. On or about April 7, 2005, when AMANDA LEIBY attains the age of
twenty-five (25), the remaining balance shall be distributed outright.
WHEREAS, MEGAN LEIBY is a beneficiary who is 20 years old; and in accordance
with the provisions of Articles IX and X of the Last Will and Testament, all of her beneficial
share will be placed in a separate trust with BARBARA LOU JOHNSON, TRUSTEE. Said
share may be disbursed according to the terms and conditions of Article X, Section A of the Last
Will and Testament. On or about April 27, 2005, when MEGAN LEIBY attains the age of
twenty-two (22), one-third ('/3) shall be distributed outright; and on or about April 27, 2008,
when MEGAN LEIBY attains the age of twenty-five (25), the remaining balance shall be
distributed outright.
NOW, THEREFORE, KNOW YE, that we, SANDY CASHMAN, AMANDA LEIBY,
MEGAN LEIBY and BARBARA L. JOHNSON, TRUSTEE, being all of the beneficiaries of
the said decedent and heirs under the Last Will and Testament of the said decedent, and being
-2-
those persons entitled to inherit under said Last Will and Testament, do hereby, each of us,
acknowledge that we have this day had and received from the aforesaid Personal Representative,
in full satisfaction and payment, all sum or sums of money, legacies, bequests and devices as are
given, devised and bequeathed to each of us respectively by the said Last Will and Testament,
which amounts we have received this day, and which amounts are in the amount set opposite our
respective names in the table and schedule of distribution in said statement attached hereto and
marked Exhibit A;
AND, each of us does hereby stipulate that in order to avoid the time and expense
involved in the filing of a formal account and schedule of distribution, we each agree that no
account is necessary, and we do hereby consent to distribution being made without the filing of
an account and schedule of distribution, the same to be with the same force and effect as if it had
been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas,
Cumberland County Branch.
THEREFORE, we and each of us do hereby release and forever discharge the said
Personal Representative, BARBARA LOU JOHNSON, her heirs, executors, administrators and
assigns, JAN L. BROWN & ASSOCIATES, attorneys at law, and JAN L. BROWN,
ESQUIRE from any and all liability which may from time to time arise in connection with their
service as Executrix and Attorneys of the Estate of Marion E. Hunter, Deceased. We do further
agree to indemnify and hold them harmless from any and all liability which may arise against the
estate from creditors or claimants. Each of us do further agree with each other and the aforesaid
Personal Representative that should any liability come due to the estate of the said decedent after
-3-
the signing of this agreement, we will contribute pro rata our share of the estate to satisfy any and
all claims, demands, suits or causes of action which may be successfully prosecuted against the
said estate or the aforesaid Personal Representative after the signing, sealing and delivery of this
Family Settlement Agreement and Final Release.
IN WITNESS WHEREOF, we have hereunto set our hands and seals this :~ ~)
dayof ~('~~ .['2 j , 2003.
Witness
AMANDA LEIBY
Witness
MEGAN LEIBY
Witness
BARBARA LOU JOHNSON, Trustee under the
Will of Marion E. Hunter for trusts created for the
benefit of AMANDA LEIBY and MEGAN LEIBY
-4-
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF ·
SS:
On this the t~l'~ day of ~/CY~)~2,t~-~' ,2003 before me, a Notary
Public, the undersigned officer, personally appeared SANDY CASHMAN, known to me or
satisfactorily proven to be the person whose name is subscribed to the within instrument, and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Not~ '
the signing of this agreement, we will contribute pro rata our share of the estate to satisfy any and
all claims, demands, suits or causes of action which may be successfully prosecuted against the
said estate or the aforesaid Personal Representative after the signing, sealing and delivery of this
Family Settlement Agreement and Final Release.
IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~
dayof
Witness
Witness
SANDY CASHMAN
AMANDA LEIBY
Witness
MEGAN LEIBY
Witness
BARBARA LOU JOHNSON, Trustee under the
Will of Marion E. Hunter for trusts created for the
benefit of AMANDA LEIBY and MEGAN LEIBY
-4-
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF -~e-~'~x,S '
SS:
On this the 3(~.~''~ day ofTM['''[C~\je (Ivx~OP_~/ , 2003 before me, a Notary
Public, the undersigned officer, personally appeared AMANDA LEIBY, known to me or
satisfactorily proven to be the person whose name is subscribed to the within instrument, and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
/Notary Public
NOTARIAL SEAL
IVANA J. SCHLOTT, Notary Public
Muhlenberg Twp..
,,Mit Commiss~, ~
the signing of this agreement, we will contribute pro rata our share of the estate to satisfy any and
all claims, demands, suits or causes of action which may be successfully prosecuted against the
said estate or the aforesaid Personal Representative after the signing, sealing and delivery of this
Family Settlement Agreement and Final Release.
IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~~
day of .~c~xJq_jl~.. ~-~.~~ , 2003.
Witness
SANDY CASHMAN
Witness
Witness
AMANDA LEIBY
Witness
BARBARA LOU JOHNSON, Trustee under the
Will of Marion E. Hunter for trusts created for the
benefit of AMANDA LEIBY and MEGAN LEIBY
-4-
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF '~'~-,'t~$ '
SS:
Public, the undersigned officer, personally appeared MEGAN LEIBY, known to me or
satisfactorily proven to be the person whose name is subscribed to the within instrument, and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
......... ~0:i:ARb~!~' SEAL
IVAN^ J ~SCHLOTT, Notary Public
Mu, .,b rQ
MV Comm~s:~~:'~ ~-pjres Apr, q, ~vu
the signing of this agreement, we will contribute pro rata our share of the estate to satisfy any and
all claims, demands, suits or causes of action which may be successfully prosecuted against the
said estate or the aforesaid Personal Representative after the signing, sealing and delivery of this
Family Settlement Agreement and Final Release.
IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~
day of O~,PO ~ , 2003.
Witness
SANDY CASHMAN
Witness
AMANDA LEIBY
Witness
~itn~ss .... t ~ -/ '
MEGAN LEIBY
BARBARA LOU JOqtNSON, Trustee under the
Will of Marion E. Hunter for trusts created for the
benefit of AMANDA LEIBY and MEGAN LEIBY
-4-
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF DAUPHIN ·
SS:
2_
On this the day of C)CIOIO ~ F' ,2003 before me, a Notary
Public, the undersigned officer, personally appeared BARBARA LOU JOHNSON, known to me
or satisfactorily proven to be the person whose name is subscribed to the within instrument, and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Public
STATEMENT OF ACCOUNT OF THE ESTATE OF MARION E. HUNTER
Real Property
17 Pheasant St, Silver Spring Twp
Personal Property
1999 Buick Century
Cash
PNC Ckg 5140031127; dod balance
Federated 9920454; dod balance
Household goods
Diamond ring
Lladros and Hummel china figurines
Reimbursements/refunds
Total Assets
Income earned since date of death
Interest income
Realized gain on liquidation of Federated account
Total Income
Expenses
Funeral
Legal fee; Jan L Brown
Administrative costs
Debts of decedent
Inheritance Tax
Reserve for additional obligations
Total Expenses
Balance Available for Distribution
$143,000.00
$5,000.00
$235.00
$14,338.07
$141,863.80
$83O.0O
$495.00
$400.00
$1,443.75
$6.26
$568.63
-$112.60
-$19,597.00
-$24,514.75
-$1,552.76
-$16,070.44
-$1,037.96
$307,605.62
$574.89
-$62,885.51
$245,295.00
DISTRIBUTION TO BENEFICIARIES ACCORDING TO TERMS OF WILL*
Sandy Cashman (formerly Sandy Hunter), granddaughter, 28 yrs old
1999 Buick Century, specific bequest
Diamond ring, specific bequest
Cash distribution, specific bequest
Cash distribution; ~A residue
Amanda Leiby, granddaughter, 23 yrs old
½ Lladros and Hummel china figurines, specific bequest
Cash distribution; ~ of the ~ residue
Trust distribution; 2/3 of the ¼ residue
Megan Leiby, granddaughter, 20 yrs old
½ Lladros and Hummel china figurines, specific bequest
Trust distribution; ¼ residue
Total Distribution
$5,000.00
$495.00
$30,000.00
$69,800.00
$200.00
$23,267.00
$46,533.00
$200.00
$69,800.00
$245,295.00
*Actual cash distribution may be increased or decreased based on income, market value of assets, presentation
of an obligation and/or payment of additional charges. Reserve will be distributed equally between the residuary heirs
after final payment of all obligations.
Exhibit A
BUREAU OF TNDZVTDUAL TAXES
TNHER'rTANCE TAX DTVTS*rON
DEPTo Z80601
HARRTSBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
REV-1607 EX AFP [al-OS)
JAN L BROWN '03
JAN L BROWN & ASSOCS
845 SIR THOMAS CT 12
HBG PA
DATE 07-14-2005
ESTATE OF HUNTER MARION
DATE OF DEATH 12-18-2002
FILE NUMBER Z1 05-00Z7
i?t~;[~UNTY CUMBERLAND
ACN 101
Amoun~ Romi~ed
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
E
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your eccoun~, submi~ ~he upper portion of ~hls form ~i~h your ~x plymen~.
CUT ALONG THZS LINE ~"' RETAZN LOWER PORTZON FOR YOUR RECORDS *-~
REV-1607 EX AFP (01-03) ~ ZNHERZTANCE TAX STATEMENT OF ACCOUNT ~
ESTATE OF HUNTER MARTON E FZLE N0.21 0:5-0027 ACN 101 DATE 07-1~-200:5
THZS STATEHENT *rs PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO#
ZS A SUHHARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLZCABLE,
A PROJECTED ZNTEREST F*rGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 07-07-200:5
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
16,916.25
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAZD (-) AMOUNT PAID
0:5-11-200:5
06-:50-Z00:5
CD002280
REFUND
845.81
.00
16,100.00
29.56-
ZF PA*rD AFTER TH*rS DATE, SEE REVERSE
S*rDE FOR CALCULATZON OF ADD*rT/ONAL /NTEREST.
( *rF TOTAL DUE *rS LESS THAN $1~
NO PAYHENT *rS REgU*rRED.
*rF TOTAL DUE *rS REFLECTED AS A "CRED*rT" (CR),
TOTAL TAX CREDZT
16,916.25
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- Zf RESTDENT DECEDENT make check or money order payable to: REGISTER OF NILES, AGENT.
-- Zf NON-RESZDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA.
REFUND iCA): 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-1313). Applications are available at
the Office of tho Register of Hills, any of the 23 Revenue District Offices or from tho Department's lq-hour
answering service for fores ordering: 1-BO0-36Z-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-q47-30ZO (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of [ndividual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601, phone
C717) 787-6505.
DISCOUNT:
If any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
Tho 15Z tax amnesty nan-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.
[NTEREST:
interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 mill bear interest at a rate ahich will vary from calendar year to calendar year with that rate
announced by tho PA Department af Revenue. Tho applicable interest rates for 1982 through 2003 are:
interest Daily Zntarast Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 lOX .0005q8 1987 9Z .000Z47 1999 7Z .00019Z
1983 16Z .000438 1988-1991 X1Z .000301 logo 8Z .000Z19
1984 11Z ,O0030X 1992 9Z .000247 2001 9X .000247
1985 132 .000356 1993-1994 7Z .000192 2002 6Z .000164
1986 lOX .OOOZ74 1995-1998 9Z .000247 2003 5Z .000137
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELI'NQUENT X DA1.EY ZNTEREST 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 aada after the interest computation data shown on the
Notice, additional interest must be calculated.
TO:
Jan L. Brown & Associates
ATTORNEYS AND COUNSELORS AT LAW
845 SIR THOMAS COURT
SUITE 12
HARRISBURG, PENNSYLVANIA 17109
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
ONE COURTHOUSE SQ
CARLISLE PA 17013
STATUS REPORT UNDER RULE 6.12
Name of Decedent · Hunter Marion E a/k/a Hunter M~riQn w
Date of Death · 12/18/2002
Will No. 2003-00027
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'
State whether administration of the estate is complete'
Yes X No ~
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete ·
3. If the answer to No. 1 is Yes, state the following:
account with the Court ?
Did the personal representative file a final
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 with the
Clerk of the Orphans' Court and may be attached to this report.
Date'
Jan L Brown & Associates
Name (Please type or print )
845 Sir Thomas Court Suite 12
Harrisbura PA 17109
Address
( 717 ) -5415550
Tel. No.
Capacity ·
X
Personal Representative
C~unsel fot~persoria1,7
r~resentatia~-e :
I