HomeMy WebLinkAbout02-0208 PETITION FOR GRANT OF LETTERS
Estate of ESTHER I. KEGERREIS No. 21
02
also known as
ESTHER I. KEGERREIS
Social Security No. 159090555
Pelilmm~s). ~ is/are 16 ~ars o~ age or older, aiNU)ms) for:
(COtdPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut RIX
~'~ Decedent, dated 4/6183 and codicil(s) dated
named in the Last Will of the
Except as follows, Decedent did not marry, was not divorced and did not have a child bom 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.la.. db.n.c.t-a.: pende~te lite. durant~ abse~l~a; durante minodtate)
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 206 EAST BURD STREE'I', SHIPPENSBURG, PA 17257
(list street, n~,,~- and mun~pality)
Decedent, then 87 years of age, died FEBRUARY 21 2002 , at CHAMBERSBURG HOSPITAL
' (Location)
Decedent at death owned prope~'y 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 mai estate in Pennsylvania ........................................................................................ $
45,000.00
45~000.00
Real E~tate s~ueted as fol~: NONE
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
Signature
Typed or pd~ed name and residence
ARLENE BROWN ZOOK
P.O. BOX 115, GORDONVILLE~ PA 17529
Oath of Personal Representative
Commonwealth of Pennsylvania
County of CUMBERLAND
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the
Decedent, Petitioner(s) will well and truly administer the estate according to law.
Swom to and affirmed and subscribed ~ ~---¢~ ~ ,~_ -'~-,'-~'~--)
before me this
FEBRUARY
2002
2 6 t h day of
V ARLENE BROWN ZOOK
DECREE OF REGISTER
Estate of ESTHER I. KEGERREIS
also known as
Deceased No. 21 02
Social Securit7 No: 159090555 Date of Death: 2/21/02
AND NOW, FEBRUARY 2 6 r 2002 , in consideration of the Petition on the
reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters I~ Testamentary I~1 of Administration ((c.ta.. db.n.c.t: pendente lite: durante absentJa: durante minOnat~)
are hereby granted to V ARLENE BROWN ZOOK
in the above estate and that the instrument(s), if any, dated 4/6/83
descdl~:l in the Petition be admitted to probate and filed of record as the Last Will of DecoglO.=
FEES
Letters .................................... $ ~ 0.0 0
Short Certificates(s) ............... $ 3.0 0
~~e~X.E.XTR~...P~GES $ 9.00 .
m~m~[~:(x x x ~xx x.x.x.x.x x ~ x
I.T.R .......................................
JCP Fee .................................
Inventory ................................
Other ......................................
$ 5.00
$
TOTAL ............................. $ 97.00
mailed to attorney on 2-26-02
Attorney: SALLY J. WINDER
I.D. No: 24705
Address: 701 EAST KING STREET
SHIPPENSBURG PA 17257
Telephone: 717 532-9476
DATE FILED: 2/26/02
his is .to certify that the information here given is correctly copied from an original certificate, of death duly filed with me as
Ix)cai Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
Fee for this certificate, $2.00
WARNING: It is illegal to duplicate this copy by photostat or photograph.
.,". o
P 816 8 0 3 6 ~~~
No. ~ ' Dat~/
COMMONWEALTH OF PENN~YI.VANIA · DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
~. Esther I. [egerreis ~.Female~ 159 --09 -- 05551~'2-21-02
I
, P~',~t~ .~.~.
87 ,~ I , 3-14-14 -. ~ ~U
~. { ~ It , ,, I ....
Franklin ~ Chambersburg I~ Chambersburg Hospital [,~~ ,,. ~hite
,,t Sales Clerk .t Gift Sho~ ,~, ,,. ,
206 East Burd Street ~ 1~ , ~
Shippensburg, PA 17257 ~
,~, Donald C. Brandt . Mary Lillian
.~ v: Arlene Zook ~ P.O. Box !15 Oo~d~hVille, PA 17529
'
Olll~~,2-23'02 ,,tMiddte spring c~efy ,,,.~t~ ~., c~. ~. PA
,~ ' '~n: ~~~,~
~ ~, ~ · :'~;'.= O
"'~""~.,,.,,~.,~,~,,,,o,,,,, .................................. _ /~ ......... .____._/~_.,~ ~/ ...... I/..~ ........................... "' -- Z -~m ~"~"~'""/]"' . ...... ~,~,.e~__-- ,~zol
LAST WILL AND TESTAMENT
I, ESTHER I. KEGERREIS, of the Borough of Shippensburg, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament and revoke any will
or codicil previously made by me.
ITEM I: I direct that all my just debts and funeral expenses, including
my gravemarker and all expenses of my last illness, shall be paid from my
residuary estate as soon as practicable after my decease as a part of the
administration of my estate.
ITEM II: I give, devise and bequeath the wash stand built by my great-
grandfather, Clinton Brandt, to my niece, Lucinda Naugle Wiestling.
ITEM III: I give, devise and bequeath to my beloved granddaughter, Amy
Brown, the following items:
A. My walnut bedroom suite consisting of nightstand, bed, chest of drawer~
and Mr. and Mrs. dresser.
B. Any jewelry she might wish to have except my wedding ring given me by
my husband, John Kegerreis, which I desire to be buried with me.
C. One thousand ($1,000.00) in cash. It is my desire that this money be
used toward her education but this is not intended to be a restricted request.
ITEM IV: I give, devise and bequeath to my beloved grandson, Christopher
Lyn Brown, the following items:
A. My good white dishes, glassware, and silverware.
B. Any tools he might wish to have.
C. Fifteen hundred ($1,500.00) dollars in cash. It is my desire that
this money be used for his education but this is not intended to be a restricted
request.
ITEM V: I give, devise and bequeath to my beloved daughter, V. Arlene
Brown, all the rest, residue and remainder of my estate of every nature and
wheresoever situate.
ITEM VI: I appoint Ruth Naugle, guardian of any property which passes
either under this Will or otherwise to a minor and with respect to which I am
authorized to appoint a guardian and have not otherwise specifically done so,
provided that this appointment of a guardian shall not supersede the right of
any fiduciary in its discretion to distribute a share where possible to the
minor or to another for the minor's benefit. Such guardian shall have the
power to use principal as well as income from time to time for the minor's
support and education (including college education, both graduate and under-
graduate) without regard to his or her parent's ability to provide for such
support and education, or to make payment for these purposes, without further
responsibility to the minor or to the minor's parent or to any person taking
care of the minor.
ITEM VII: I direct that all taxes that may be assessed in consequence of
my death, of whatever nature and by whatever jurisdiction imposed, shall be
paid from my residuary estate as part of the expenses of the administration of
my estate.
ITEM VIII: I appoint my daughter, V. Arlene Brown, executrix of this my
Last Will and Testament.
ITEM IX: I direct that my executrix or guardian or their successors shall
not be required to give bond for the faithful performance of their duties in
any jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will
-2-
and Testament, written on three (3) sheets of paper, dated~this
, 1983.
day of
Esther I. Kegerre~i~
(SEAL)
The preceding instrument, consisting of this and two (2) other typewritten
pages, each identified by the signature of the testatrix, Esther I. Kegerreis,
was on the day and date thereof signed, published and declared by Esther I.
Kegerreis, the testatrix herein named, as and for her Last Will, in the presence
of us, who, at her request, in her presence, and in the presence of each other,
have subscribed our names as witnesses hereto.
residing at ~ ;~
residing at
COMMONWEALTH OF PENNSYLVANIA:
: SS
COUNTY OF CUMBERLAND :
I, Esther I. Kegerreis, the testatrix whose name is signed to the fore-
going instrument, having been duly qualified according to law, do hereby
acknowledge that I signed and executed the instrument as my Last Will; that I
signed it willingly, and that I signed it as my free and voluntary act for the
purposes therein expressed.
Esthe~ I. Kegerreis
Sworn, affirmed to and acknowledged before
me by E~ther I. Kegerrejs, t~ testatrix
this ~ day of. /~q~7C~ , 1983.
Notary Public
My commission expires:
SUSANNE K. WITTER, NOTARY PUBLIC
SHIPPENSBURG BORO, CUHBERLAND COUNTY
MY COMMISSION EXPIRES APRIL 21, 1986
Member, Pennsylvania Association of Notaries
-3-
COMMONWEALTH OF PENNSYLVANIA:
: SS
COUNTY OF CUMBERLAND :
We, ~ ~ ~ ~£Z~- ]~ and ~. ~ ~. ~[ ~ ~f~ ,
the witnesses whose names are signed to the foregoing instrument, being duly
qualified according to law, do depose and say that we were present and saw the
testatrix sign and execute the instrument as her Last Will; that she signed
willingly and that she executed it as her free and voluntary act for the
purposes therein expressed; that each of us in the hearing and sight of the
testatrix signed the will as witnesses; and that to the best of our knowledge
the testatrix was at that time eighteen (18) or more years of age and of sound
mind and under no constraint or undue influence.
Sw'or~ or affirmed to and subscribed
befor~e me by
and ~ ~. i~J,'~z~ , witnesses,
this~ ~-f~! day -of ~f ~ , 1983.
Notary Public
My commission expires:
SUSA##E K. WITTER, NOTARY PUBLIC
SHIPPENSBURG BORO, CUMBERLAND COUNTY
MY COMMISSION EXPIRES APRIL 21, 1986
Member, Pennsylvania Association of Notaries
-4-
ZNFORMATZON NOTTCE
,_AND
TAXPAYER RESPONSE
FILE NO. 21 02-0208
ACN 02120047
DATE 04-$0-Z002
TYPE OF ACCOUNT
EST~..O~ ESTHER I KEGERREZS D SAVINGS
S.S. NO. 159-09-0555 [] CHECKING
DATE OF DEATH 02-21-2002 [] TRUST
~~0 .U~F~I .A CUMBERLAND [] CERT'rF.
RENTT PAYHENT AND FORH~ TO-'
REGTSTER OF WTLLS
CUNBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
ed the Department with the in~orletlon list,d below which has been us,d in
calculating the poten;za~ ~.x .~.o . ........... dicate that at the death of the above decadent, yo~ were · Joint o,ner/heneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this ~or~ end return it to the above address. This account is taxable in accordance with the Inheritance Tax La.s of the Co. son~eelth
of Pennsylvania. ~astions may be answered by calling (717) 767-8327.
COMPLETE PART I BELOW ~ # # SEE REVERSE SIDE FOR FILTNG AND PAYMENT INSTRUCTIONS
Account No. 0098172018 Dat. 07-16-1997
Established
Account Balance 76,970.97
Percent T~xable X SO. 000
Amount SubJ~c'l: to T~x :~8,485.49
Tax Rei:e X .15
Potential Tax Due 5,772.82
To insure proper credit to your account.
(Z) copies of this notice must accompany your
payment to the Register of Mills. Make check
peyebls to: "Register of Rills, Agent".
NOTE: If tax payments ere made within three
(3) months of ~e ~cedent's date of dea~.
you ~y de,ct a 52 dJ~t of ~e ~x
~y in~ri~e ~x ~m .ill bec~m ~l]~flt
nl~ (9) .on~s a~tar ~e data o~
PART TAXPAYER RESPONSE
Ao [] The mbove lnform~ticn end tax dura is correct.
1. You lay choose to relit peyoent to the Register of Mills with two copies of this notice to obtain
a discount or avoid interest, or you nay check box "A" and return this notice to the Register of
E CHECK ~ #ills and an official assesslent ell1 be issued by the PA Department of Revenue.
ONE
BLOCK 8. [] The above asset has been or will bo reported and tax paid with the Pennsylvania Xnheritmnce Tax return
ONLY to be filed by the decedent's representative.
C. [] The above information is lnoorrect and/or debts and deductions were paid by you.
You must coeplste PART [] and/or PART [] belom.
PART ]f you indicate · different tax rate, please state your
relationship to decedent:
TAX RETURN - COMPUTATION OF TAX ON JOTNT/TRUST ACCOUNTS
LINE 1. Date Estad~llshed
2. Account Balance
3. Percent Taxable 3
q. Ae~unt 3ub~leot )co Tax
5. ~s ~ D~ions E -
6. A~ T~le 6
7. Tax R~te 7
8. Tax ~ 8
PART DOTS AND DEDUCTTONS CLAIMED
DATE PATD PAYEE DESCRTPTTON ' ANOUNT PATD
TOTAL (Enter on Line $ of Tax Computation)
Under penalties of perjury, Z declare that the fac.~s X have reported above ere true, correct and
complete to the best of my knowledge and belief. / HONE ( 717 ) 768-3418
'~'//3. ~//--z~ WORK ( 717 ) 768-3853 MAY 2, 2002
TAXPAYER SIGNATURE TELEPHONE NUMBER DATE
GENERAL ZNFORM~TZbN
1. FAZLURE TO RESPOND NZLL RESULT ZN AN OFFZCZAL TAX ASSESSNENT with applicable interest based on lnforeation
submitted by the financial institution. /
Z. I~eritance tax becomes delinquent nine months after the decedent's date of death.
5. A joint account is taxable even though the dacedent's name was addQd as a matter of convenience.
4. Accounts (including those held between husband m~d wife) ahich the decedent put in joint names within one year prior to
death are fully taxable as transfers.
S. Accounts established jointly bataaen husband and eJfa acre than one year prior to death ara not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable ~ully.
REPORTZN$ TNSTRUCTTONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information ar~ computation in the notice are correct and deductions ara not being claimed, place an "X"
in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit thee with your check for the a~ount of
tax to the Register of Nills of the county indicated. The PA Department of Revenue ell1 issue an official assessment
(Fora REV-IS48 EX) upon receipt of the return from the Register of Rills.
Z. BLOCK B - If the asset specified on this notice has been or will be reported ar~ tax paid eith the Pennsylvania Inheritance
Tax Return filed by the dacadant's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one
copysr,~ return to the PA Department of Revenue, Bureau of Individual Taxes, Dept ZB0601, Harrisburg, PA 17118-0601 in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 5
according to the instructions below. Sign two copies and submit thee with your check for the amount of tax payable to the Register
of Hills of the coont~ indicated. The PA Department of Revenue will issue an official assessment (Fore ~V-154B EX) upon receipt
of the return free the Register of Hills.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Enter the date the account originally was established or titled In the canner existing at date of death.
NOTE: For e decedent dying after IZ/IZ/ez: Accounts which the decedent put in joint names within one (1) year of death are
taxable fully as transfers. Ho.over, there is an exclusion not to exceed $3,000 par transferee regardless of the value of
the account or the r~aber of accounts held.
If a double asterisk (e.) appears before your first name in the address portion of this notice, the $5,008 exclusion
a[reody has been deducted from the account balance as reported by the financial institution.
Enter the total balarma of the account including interest accrued to the dote of death.
3. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
1 DZVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE
JOINT OHNERS SURVIVING JO/NT ONNERS
Example: A joint asset registered in the na~e of the decadent and two other persons.
I DIVIDED BY 5 (JOINT O~NERS) DIVIDED BY Z (SURVIVORS} = .167 X 100 = 16.71 (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created within cna year of the decedant's death or accounts o~ned by the decedent but held
in trust for another individuolis) (trust beneficiaries):
I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
ONNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by
the decedent.
1DIVIDEDBY Z (SIJRVIVORS) = .50 X 100 = 501 (TAXABLE FOR EACH SURVIVOR)
4. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 5).
5. Enter the total of the debts and deductions listed in Part 3.
6. The a~ount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4).
7. Enter the appropriate tax rata (line 73 as determined below.
Date of Death Spouse Lineal Sibling
07/01/9q to 12/31/9~ 3X 6Z 151 15Z
01/01/95 to 06/30/00
07/01/00 ~o prasen~ OX q.5Z~
-The tax rate imposed on the nat value of transfers from a deceased child leanly-one years of age or younger at
death to or for the usa of e natural parent, an adoptive parent, or a stepparent of the child is OZ.
The lineal class of hairs Includes grandparents, parents, children, and lineal descendants. "Children" includes natural children
whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants
and stap-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, ~hether by blood
or adoption. The "Collateral" class of heirs includes ali other beneficiaries.
CLATMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed .dst be itemized fully in Part 5. If additional space is needed, use plain paper 8 1/2" x Il". Proof of
payment amy be requested by the PA Department of Revenue.
COI'fftON~EALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRZSBURG, PA 171ZS-0601
REV-~S¢$ EX AFP C~9-ffgl
TNFORMATZON NOTZCE
AND
TAXPAYER RESPONSE
FILE NO. 21 02-0208
ACN 02120048
DATE 04-$0-2002
EST. oF ESTHER I KEGERREIS
S.S. NO. 159-09-0555
DATE OF DEAT~ 02-21-2002
CUMBERLAND
V A ZOOK P.O. BOX 115
5186 A IRISHTOgN RD .,
$ORDONVILLE PA 17529-9555 L,:~-.
TYPE OF ACCOUNT
E~SAVINGS
I~CHE~INO
O TRUST
[~CERTIF.
REHIT PAYHENT AND FORHS TO:
REGISTER OF gILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
ALLFTRST BANK has provided tim Department .ith the lnforlatlon listed bale..hich has been used in
calculating the potantial tax due. Their records indicate that at the death of the above decedent, you sere s joint o.ner/beneficiary of
this account. If you feel this information is incorrect, please obtain uritten correction frco the financial institution, attach e copy
to this fore and return it to the above address. This account is taxable in accordance .ith the Inheritance Tax Lass of the Ceases.smith
o~ Pennsylvania. Questions ~ey bc .ns.ered by c=111ng (717) 787-~$Z7.
CONPLETE PART I BELO~ # ~ # SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS
Account No. 97540065 Date 01-28-1980
Estmblishmd
Account Balance 4,055.99
Percent Taxable X 50.000
Aeount Subject to Tax 2,027. O0
Tax Rate X .15
Potential Tax Due ~04.05
To insure proper credit to your account,
(2) copies of this notice must accompany your
pe~eent to the Register of #ills. Make check
payable to: "Register of Mills, Agent".
NOTE: If tax payments are made .lthin three
(3) months of the decsdent's date of death,
you may deduct a SZ discount of the tax due.
Any inheritance tax due .ill bmco.e delinquent
nine (9) eonths after the date of death.
PART TAXPAYER RESPONSE
I. ~ ~e above infor~tion and ta d~ ts arc.ct.
1. Y~ .ay c~ose to r~it pay~nt to ~e Register of Hills .i~ t.o copies of this ~tice to ob~ln
a disco~t or avoid interest, or you
CHECK ~ .~ ,~ en o.t=l,~ ,.,=~t .lit b, is=ed b~ ~, P~ .,.,.~t o; ~,v~.
ONE
BLOCK a. ~ T~ ~ve asset has b~n or .]11 ~ r~orted ~d ~x paid .l~ ~e Pe~sylv~la l~erit~ce Tax return
ONL~ to be ~]led by ~e dece~nt's r~resentat[ve.
~ T~ a~ve in~oraation Is tn~rr~t ~or debts
C.
Y~ ~st co, late PART ~ ~or PART ~
PART If you indicate a different tax rate, please state your
rela~l~1p to
TAX RETURN - COHPUTATION OF TAX ON JOiNT/TRUST ACCOUNTS
L~NE 1. Date Es~11~d 1
2. Account Balance 2.
$. Percent Taxable 3 ~
~,. Amount Subject to ~ax ~
$. Debts and Deductions $. -
6. Anotmt Taxable 6
7. Tax Re'l:e 7 ~
8. Tax Due 8.
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAINED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Co. putetlon) $
Under penalties of perjury, Z declare that the facts ! have reported above are true, correct and
complete to the best of my knowledge and belief. '~E (?17 ) 768-3418
GENERAL [NFORHAT[ON
1. FAILURE TO RESPOND HILL RESULT ZN AN OFF/C/AL TAX ASSESSHENT e]th applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the decadent's date of death.
3. A joint account is taxabXa even though the dacadent's name ems added as a matter of convenience.
q. Accounts (inc]uding those held betaeen husband and #ifa) which the decedent put in joint names within one year prior to
death ara fully taxable as transfers.
5. Accounts established jointly between husband and aife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable ~ully.
REPORTING INSTRUCTIONS - PART ! - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice ara correct and deductions are not being claimed, place an
in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit thee .ith your check for the amount of
tax to the Register of #ills of the county indicated. The PA Department of Revenue will issue an official assessment
(Fora REV-1Sq8 EX) upon receipt of tho return from the Register of #ills.
Z. BLOCK B - If the asset specified on this notice has been or mill be reported and tax paid ~ith the Pennsylvania Inheritance
Tax Return filed by the dacadent's representative, place an "X" ]n block "B" of Part ] of the "Taxpayer Response" section. Sign one
copy and return to tho PA Department of Revenue, Bureau of Indiv]dua! Taxes, Oapt lB060[, Harrisburg, PA 17lZB-060] in the
envelope provided.
$. BLOCK C - If tho notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and $
according to the instructions below. Sign two copies and submit thom with your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-1548 EX) upon receipt
of the return fram the Register of Hills.
TAX RETURN - PART Z - TAX COHPUTATTON
LINE
1. Enter the date the account originally ~as established or tit]ad in the manner existing at date of death.
NOTE: For a decadent dying after lZ/12/82: Accounts which tho decedent put in joint nm. as within one il) year of death ara
taxable fully as transfers. Hoverer, there is an exclusion not to exceed $$,000 par transferee regardless of the va]ua of
the account or the number of accounts held.
If a double asterisk (.N) appears before your first name in the address portion of this notice, the $3,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Enter the total be[anco of the account including interest accrued to the date of death.
3. The percent cf the account that is taxab[e for each survivor is determined as follo~s:
A. The percent taxabLe for joint assets established aero than one year prior to the decedant's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE
JOINT OMNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the naae of the decedent and t~o other persons.
I DIVIDED BY $ (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable ~or assets created within Dna year of the decadant's death or accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
ORNERS OR TRUST BENEFICIARIES
Exaapla: Joint account registered in the name of the decadent and tad other persons and established within one year of death by
the decedent.
I DIVIDED BY 2 (SURVIVORS) = .50 X 100 = SOl (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line ~) is determined by ~ultlplying the account balance (1ina Z) by the percent taxable (line
5. Enter the total of the debts and deductions listed in Part $.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line
7. Enter the appropriate tax rate (line 7) as determined beloa.
De~e of Death Spouse Lineal Sibl/ng Collateral
07/01/9q ~o 12/31/9q 3Z 6X 15Z
01/01/95 ~o 06/30/00 OZ 6Z 15Z 15Z
07/01/00 ~o proson~ OZ 4.SZu 12Z 1SI
;The tax rate imposed on the nat value of transfers from a deceased chLld tuanty-one years of age or younger at
death to or for the usa of a natural parent, an adoptive parent, or a stepparent of the child is OZ.
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
mhethar or not they have been adopted by others, adopted children and step children. 'Lineal doscende~ts" includes all children o~ the
natural parents and their descendents, whether or not they have been adopted by others, adopted descendants and their descendants
and step-descendants. "Siblings" are defined as indivlduals .ho have at least one parent in common ~ith the decedent, ~hather by blood
or adoption. The "Collateral" class of heirs includes all other beneficiaries.
CLATHED DEDUCTTONS - PART 3 - DEBTS AND DEDUCTTONS CLAINED
A11o.abla debts and deductions are determined as follo.s:
A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can ~urnish proof of payment.
C. Debts being claimed must ba itemized fully in Part 5. If additional space is needed, usa plain paper B l/Z" x 11". Proof of
payment may be requested by tho PA Department of Revenue.
COHHONNEALTH OF PENNSYLVANTA
DEPARTHENT DF REVENUE
BUREAU OF 'rND]CVTDUAL TAXES
DEPT. 280601
HARRTSBURO, PA 17128-0601
V A ZOOK
3186 A IRISHTOWN RD P.O.
GORDONVILLE
I
Zfl~URHATZON NOTICE I FILE NO. 21 02-0208
AND hATE
TAXPAYER RESPONSE ACH 021200q6
0q-$0-2002
EST '~F ESTHER I KEGERRETS
S.S. NO. 159-09-0555
DATE OF DEATE 02-21-2002
'02 ~'iit¥ __~0~ d CUMBERLAND
BOX lk~ =;~
PA 17529-95:3:3 {,UITu~
TYPE OF ACCOUNT
D SAVINGS
[~]CHE~/NO
D TRUST
~]CERTZF.
REHIT PAYHENT AND FOR[IS TO:
REGISTER OF WILLS
CUMBERLAHD CO COURT HOUSE
CARLZSLE, PA 1701:3
ALLFZRST BANK has provided the Department mlth the in~ormetion listed beige ~hlch has been used in
calculating the potential tax due. Their records indicate that et the death of the above decedent, you were · Joint aMeer/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach · copy
to this ~orm end return it to the above address. This account is taxable in accordance with the Tnhsritence Tax Lefts of the Commonffealth
o~ Pennsylvania. Question; may bi ~ns~ered by calling (717) 787-8~Z7.
COMPLETE PART 1 BELOW ~ ~ ~ SEE REVERSE STDE FOR FTLTNG AND PAYMENT ZNSTRUCTTONS
Account No. 800000200:387 Dat. 10-19-1999
Estmd~l~h~d
Account Balance 20,07~. 08
Percent Taxable X 5 0.0 0 0
Amount Subject to Tax 10,0:37. O~
Tax Rate X .15
PotimtLal Tex Due 1,505.56
To insure proper credit to your eccomt,
(Z) copies of this notice must accompany your
pe~lent to the Register of Mills. Hake check
payable to: "Register of #ills, Agent=.
NUTE: Tf tax pa~eents ere Bade mithin three
(3) months of the decedent's date of death,
you may deduct · S~ discount of the tax due.
Any inheritance tax due Mill become delinquent
nine (9) uonths after the date of death.
PART TAXPAYER RESPONSE
A. ~ T~ a~ve Jnformatl~ m~ tax d~ Is carrot.
1. Y~ may ~ose th r~lt payment to ~ Register o~ Mills ul~ t~ c~ies oF ~is ~tlco to ob~in
CHECK a discomt or avoid interest, or you my ~eck ~x "A' ~ re~ ~ls ~tice to ~e Register of
~ Mills a~ an official assessor .ill be isled by ~o PA D~arbant of Ray,ua.
OHE
BLOCK
B. ~Tho a~vo asset has been or .111 ~ reported ~d ~x paid ui~ ~e Pe~lvmia I~erltMce Tax return
ONLY --to ~ fll~ by ~O ~cedent's repre~ntativo.
C. ~ T~ above ]nforntion ~s incorrect ~or d~ts ~ ded~ti~s .ore paid by you.
Y~ must co~lote P~T ~ Md/or PART ~
PART Xf y~ /~/ca~o a dlffor~t ~ax ra~o, please s~a~o
rolatl~ship ~o decoder:
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. ~o Es~ll~ I
2. Account Balance
3. Percent Taxable $
4. Amount SubJect to Tax
S. Debts amd Docluctions
6. Amount T~xablo 6,
7. T~x Rata 7
8. T~x Due 8
PART DEBTS AND DEDUCTIONS CLAIMED
DATE PAID PAYEE DESCRIPTION
AMOUNT PAID
TOTAL (Enter on Llrm 5 of Tax Computation) $
Under penalties of perjury, T declare that the facts T have reported above are true, correct and
complete to the hes'l: of my knowledge and belLef. HOME ( 717 )768-3418
~/f, ~, WORK ( 717 ) 768-3853 lV~ky 2, 2002
TAXPAYER STOHAq'URE TELEP,ONE HUHBER OATE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT ZN AN OFF/C/AL TAX ASSESSNENT Nithapplicable interest based on information
submitted by the financial institution.
2. Inheritance tax becoleS delinquent nine months after the decedent's date of death.
$. A joint account is taxable even though the decedent's nile was added as a latter of convenience.
4. Accounts (incIuding those heId between husband and Nifo) ahich the decedent put in joint names Nithin one year prior to
death are fully taxable as transfers.
5. Accounts established jointly betNeen husband and wife more than one year prior to death are not taxabIe.
6. Accounts held by a decedent "in trust for" another or others are taxable fuiIy.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If tho inforeation and computation in the notice ara correct and deductions are not being claimed, place an
in block "A" of Part I of the "Taxpayer Response" section. Sign rna copies and submit thai with your check for the a~ount of
tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment
(Fora REV-154B EX) upon receipt of the return from the Register of Mills.
Z. BLOCX B - If the asset specified on this notice has been or Mill be reported and tax paid Nith tbs Pennsylvania Inheritance
lax Return filed by the dacedant's representative, place an "X' in block 'B' of Part 1 of the "Taxpayer Response' section. Sign one
copy ~Kt _return to the PA Department of Revenue, Bureau of Individual Taxes, Dapt 180601, Harrisburg, PA 17118-0601 in the
envelope provided.
$. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed; cheek block "C" and co.plate Parts Z and
according to the instructions heleN. Sign too capias and submit thaa with your check for the a~ount of tax payable to the Registar
of Hills of the county indicated. The PA napart~ent of Revenue Mill issue an official assessment (Fora REV-1548 EX) upon receipt
of the return frae the Register of Hills.
TAX RETURN - PART Z - TAX COMPUTATION
LINE
1. Enter the date the account originally ams established or titled in the manner existing at data of death.
NOTE: For a decadent dying after 1Z/II/aZ: Accounts whicb the decadent put in joint na~es Nithin one (1) year of death ara
taxable fully as transfers. However) there is an exclusion not to axcaad $3,000 per transferee regardless of the value of
the account or the nulbar of accounts held.
If s double asterisk (xx) appears before your first na~e In the address portion of t~is notice, the $3,000 exclusion
already has bean deducted from the account balance as reported by the financial institution.
Enter the total balance of the account inoludino Interest accrued to the date of death.
The percent of the account that is taxable for each survivor is determined as folloNs:
A. The percent taxable for joint assets established aero than one year prior to the decedent's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUHBER OF X 100 PERCENT TAXABLE
JOINT O~NERS SURVIVING JOINT OHNERS
Example: A joint asset registered in the name of the decadent and tad other persons.
I DIVIDED BY 3 (JOINT OHNERS) DTVIDED BY Z (SURVIVORS) = ,167 X 100 = 16.77. (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created Nithin one year of the decedent's death or accounts oNnad by the decedent but held
in trust for another individual(s) (trust banaficJarias):
I DIVIDED BY TOTAL NUMBER OF SURVIVIHG JOINT X 100 = PERCENT TAXABLE
OHNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other parsons and established Nithin Dna year of death by
the decedent.
1 DIVIDED BY Z (SURVIVORS) ' .SO X lO0 ' 501 (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line
5. Enter the total of the debts and deductions listed in Part 3.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line S) from the amount subject to tax (line
7. Enter the appropriate tax rate (line 7) as detarained heleN.
Date of Death Spouse Lineal Sibling Collateral
07/01/91 to 12/31/9q 31 61 I$Z I$Z
01/01/95 to 06/50/00 OX 6Z 1EX 151
07/01/00 to present OZ 4.$Z~ 12Z 15Z
xThe tax rate imposed an the net value of transfers from a deceased child tNenty-one years of age or younger at
death to or for tho use of a natural parent, an adoptive parent, or a stepparent of the child is OZ.
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children' includes natural children
abe~her or not they have bean adopted by others, adopted children and step children. "Lineal descendants" includes all children of the
natural parents and their descendents) Nhether or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are daf]ned as individuals MhD have at least one parent in common ~ith the decedent, ~hethar by blood
or adoption. The "CollateraI" class of heirs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART S - DEBTS AND DEDUCTIONS CLAIMED
AlieNable debts and deductions are determined as foLloNs:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of tho decedent and can furnish proof of payment.
C. Debts being ctailed lust be itemized fully in Part 3. If additional space is needed, use plain paper B 1/Z" x 11". Proof of
payment amy be requested by the PA Department of Revenue.
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 001196
WINDER SALLY J
701 E KING STREET
SHIPPENSBURG, PA
17257
........ fold
ESTATE INFORMATION: SSN: 159-09-0555
FILE NUMBER: 2102-0208
DECEDENT NAME: KEGERREIS ESTHER I
DATE OF PAYMENT: 05/21/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 02/21/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $1,713.99
TOTAL AMOUNT PAID:
$1,713.99
REMARKS: VARLENEZOOK
C/O SALLY WINDER ESQUIRE
SEAL
CHECK# 129
INITIALS: VZ
RECEIVED BY'
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
REV-lSO0 EX *
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-4)601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21-0
OFFICIAL USE O~LY
2 0 0 2 0 8
D~CEDENT'S NAME (LAST, FIRST, AND MIDOUE INiTIAl.
KEGERREIS ESTHER I.
DATE OF DEATH (MM-[X~Year) I DATE OF BIRTH (MM-DO-Year)
02/21/2002 I 03/1411914
(IF APPUCABLE) SURVIVING SPOUSES NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECU~TY NUMBER
I 5 9-0 9-0 5 5 5
REGISTER OF WILLS
SOCIAL SECURJlY NUMBER
r~ 1. Original Return
D 4. Limited Estate
[~]6. Decedent Died Testete ~cepydwa)
O 9. Litigation P _mcee~L___s Received
D2. Supplemental Retum
O4a. Future Interest Compromise (,~- (~ ~ ~ 12.12.82)
O7. Decedent Maintained a Living Trust (Nlach copy dTrust)
[~10. Spousal Povert7 Credit (,~,,d ~
r--~ 3. Remainder Return
[~5. Federal Estate Tax Return Required
1__ 8. Total Number of Safe Deposit Boxes
r~ 11. Election to tax under Sec. 9113(A) I~ s~ o)
SHOULD BE DIRECTED TO:
NAME
J. WINDER
FIRM NAME
TELEPHONE NUMBER
7 532-9476
COMPLETE MAILING ADDRESS
9974 MOLLY PITCHER HWY
SHIPPENSBURG
PA 17257
1, Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporal, Partne~fip o~ Sole-Prolxietomhip (3)
4. Morlgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank I~. posits & Miscellaneous Pemonal Property (5)
(Schedule E)
6. JoinW O~m~ed Pmpe~ (Schedule F) (6)
1-"] Separate Billing Requestl~l
7. Inter-Vivos Transfe~ & Miscellaneous Non-Probate Propen'y (7)
(SchedUle G or L)
8. Total Gross Asr~ls (Iotal Lines 1-7)
9. Funeral Expenses & AdminislmlNe Costs (Schedule H) (9)
10. Debts of Decedent. Mo~lgage Llebilitles, & Liens (Schedule 1) (10)
11. Total DeduclJens (t~al Lines 9 & 10)
12. Net Value of E~i~ (Line 8 minus Lfee 11)
312.00
50,549.53
OFFICIAL USE ONLY
/
(8)
(11)
(12)
50,861.53
8,967.50
2,124.44
11,091.94
39,769.59
13. Chantabfe and Govemmeatal Baquests/Sec 9113 Trusts for which an eleaJon to tax has not been
made (Schedule J)
14. Ne~ Value Subject te T~ (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of line 14 taxable at lhe spousal tax rate, o~ ~ under Sec. 9116 (aX1.2)
16. Amount of Line 14 taxable at lineal rate
(13)
(14)
X (15)
17. Amount of I.ine 14 taxabfe at sibling rate
X .12
18. Amount of Line 14 taxable at collateral rote
X .15
39,769.59 x
39,769.59
(16)
(17)
1,789.63
(18)
(19)
1,789.63
19. Taz Due
> > BE SURE TO ANSWER ,&ti__ QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS
206 EAST BURD STREET
CITY
SHIPPENSBURG
ISTATE PA
IZIP
17257
Tax Payments and Credits:
1. Tax Due(Page 1 Une 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
1,713.99
94.45
(1)
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Une 20 to request a refund (4)
5. If Line1 + Line 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
1 ~789.63
1 ~808.44
18.81
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ........................................ [] []
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.
Declara1~on o~ preparer ome~ man me persona ~, ~,~,-= .................
~/~GNATURE OF P~.4~SON RESPONSIBLE FOR FII.~I~IG RETURN ~ DATE
ADDRESS P.O. BOX 115 ~" ~'
GORDON¥1LLE
SiGNATUI~'"O-C~F.J:)ARER OTHEI~ T~AIJ, I R.~_PR,ESENTATIVE
PA 17529
ADDRESS -- 9~74[I~IO'L'~I'~CHER HIGHWAY
SHIP'PENSBURG
PA 17257
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 benefidary.
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 benefidades 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.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KEGERREIS ESTHER I.
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONALPROPERTY
FILENUMBER
21 02 00208
Include t~e proceeds of liti~at~ and the date the ~ were received by b~e estate. All property joint¥owned with lite right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
PENDANT WATCH
1856 ONE DOLLAR GOLD PIECE
LADLES AMETHYST RING
SMALL PIN RUBLES AND PEARLS
BUTTERFLY PIN MISSING STONES
LADLES 14K GOLD ENGAGEMENT RING WITH GOLD BAND
LADLES 14K GOLD ENGAGEMENT RING WITH BAND (NO DIAMOND, WORN)
MAN'.S GOLD TYPE FRIENDSHIP RING, WORN
1883 SILVER DOLLAR, FAIR CONDITION
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
35.00
90.00
30.00
25.00
10.00
80.00
!
15.00
10.00
17.00
$ 312.00
REV-I~ EX * (1-~7)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT D~CEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
KEGERREIS ESTHER I, 21
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G,
02 0020~
SURVIVING JOINT TENANT{S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. V. ARLENE ZOOK P.O. BOX 115 DAUGHTER
GORDONVlLLE, PA 17529
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include narne of linancial inslJt~ and bank account number or similar idenlJfying numba-. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed fa-jointly-held mai esta~. VALUE OF ASSET INTEREST DECEDENT'S INTERE$
1. A. 10/99 ALLFIRST BANK & TRUST COMPANY 4,053.99 50. 2,027.0(
CHECKING ACCT 97340065 .,-
2 A 10/99 ALLFIRST BANK & TRUST COMPANY 76,970.97 50. 38,485.4c,
CHECKING ACCT 0098172018
3 A 10/99 ALLFIRST BANK & TRUST COMPANY 20,074.08 50. 10,037.(M
CERTIFICATE OF DEPOSIT 800000200387
TOTAL (Also enter on tine 6, Recapitulation) $
..... 50~549.53
(If more space as needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES &
· ADMINISTRATIVE COSTS
KEGERREIS ESTHER
FILE NUMBER
21 02
00208
Debts of decedent must be reporled on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
FUNERAL EXPENSES:
FOGELSANGER-BRICKER FUNERAL HOME, FUNERAL BILL
MIDDLE SPRING CEMETERY, GRAVE OPENING
MIDDLE SPRING WOMEN'S ASSOCIATION, FUNERAL MEAL
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name d Personal RepmsentalJve (s)
Social Sec~rit~ Number(s) I EIN Number of Pemo~al ReprasentatNe(s)
$1met Add~
C~. State
Year(s) Commission Paid:
At.ney Fees SALLY J. WINDER
Famil~ Exemptiofl: (If decedents add.ss is not ~e same as daimant's, attach exptana~n)
Claimant
Zip
Slmet Address
C~, State.
Relatiomhip of Claimant to Decedent
PmbateFeas REGISTER OF WILLS, CUMBERLAND COUNTY
.PROBATE FEE, FILING RETURN, SHORT CERTIFICATES
Accountant's Fees
Zip
Tax Return Pmparer's Fees JOHN MCCREA, 2001 INCOME TAX RETURN
DENNIS L. GOTSHALL, AUCTIONEER, APPRAISAL FEE
TOTAL (Also enter on line 9, Recapitulation) $
5,645.50
300.00
325.00
2,543.00
.. 114.00
15.00
25.00
8,967.50
(If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KEGERREIS ESTHEI~ I,
Include unreimbumed medical exiNmm~.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIESr & LIENS
FILE NUMBER
21 02
0020~
ITEM
NUMBER DESCRIPTION
1. NORLAND FAMILY PRACTICE, MEDICAL BILL
MENNOHAVEN, FINAL NURSING HOME BILL
CAPITAL BLUE CROSS,
CHAMBERSBURG ALS
AMBULANCE SERVICES
RT HENRY PHARMACY
OUTSTANDING PHARMACY BILL
SPRINT
OUTSTANDING TELEPHONE BILL
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
100.00
1,176.22
141.76
581.10
121.63
3.73
2~124.44
REV-15~3 EX +
COMIVlONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KEGERF ElS ESTHER I,
NUMBER
1.
1.
2.
3.
1.
1.
SCHEDULE J
BENEFICIARIES
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outfight spousal disl~ibutJons, and transfers under
Sec. 9116 (a)(1.2)]
V. ARLENE ZOOK
P.O. BOX 115
GORDONVlLLE, PA 17529
AMY BROWN SIGLER
629 MUDLEVEL ROAD
SHIPPENSBURG, PA 17257
CHRISTOPHER BROWN
219 EAST MAIN STREET
MOUNTVlLLE, PA
FILE NUMBER
21 02 00208
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Tru~ee(s) OF ESTATE
DAUGHTER
GRAND-DAUGHTER
GRANDSON
100% RESIDUE
$1,000.00
$1,500.00
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART I] - 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)
APPRAISAL OF PERSONAL PROPERTY OF THE ESTATE OF ESTHER I.
KEGERREIS, 206 EAST .BUR1) STREET, SHIPPENSBURG, PA ON APRIL 13, 2002:
Waltham closed-face pendant watch
1856 $1.00 U.S. gold piece (made into necklace)
Lady's amethyst-type ring
Small pin with rabies and pearls
Butterfly-type pin (stones are missing)
Lady's 14K gold engagement ring with matching gold band
$ 35.00
$ 90.00
$ 30.00
$ 25.00
$ 10.00
$ 80.00
15.00
10.00
$ 295.00
Lady's 14K gold engagement ring with matching band (no diamond - shows wear)$
Man's gold-type friendship ting (shows wear) $
TOTAL:
Dennis L. Got.shall, Auctioneer/Prop.
Dan Hershey Auctioneering Service
PA Lic. #AU-002306-L
3 Brown Road
Shippensburg, PA 17257
R~V-].S45 EX AFP Cl.-BO)
V A Z00K
3186 A IRISHTOWN RD
GORDONVILLE PA 175Z9-9555
ZNFORHATZON NOTICE FILE NO. Z! 02-0208
AND
TAXPAYER RESPONSE ACN 021200q8
DATE 0q-30-Z00Z
TYPE OF ACCOUNT
EST. OF ESTHER I KEGERREIS []SAVINGS
S.S. NO. 159-09-0555 [] CHECKING
DATE 0F DEATH 02-21-2002 [] TRUST
COUNTY CUMBERLAND [] CERTIF.
RENIT PAYHENT AND FORNS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
ALLFZRST BAHK has provided tho Departacnt aith tho Information listed belou which has been used in
c~loullting thc potectLmi tax due. Their records indicate that ct thc death of tho above decedent, you were c Joint oun~r/benoficiary of
this account. Tf YCU foil this lnforlmtion is incorrect, please obtain arittan Gorreotion frei tho fin~nciol institution, attach a copy
to this forl and return it to tho ibcva address. This account is taxable in accordance aith the Inheritance T~x Laws of the Collon~ealth
of Pennsylvlnla. questions lay b~ ansaared by ua11/~ C717) 7aT-a3zT.
COMPLETE PART I BELOW # ii JE SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 973~0065 Datim 01-28-1980
Account Ballade ~ ) 05 ~. 99'
Parodi T~le X 5 0.0 0 0
Tax Ra~B X .1 5
To insure proper credit to your account) too
CZ) copies of this notice ecst accompany your
poyment to the Register of Mills. Mil, kc check
payable to: "Register of Mills, Agent".
NOTF: If tax payll~ts are l~da within throe
(3) months of the decedent's date of death,
you cay deduct a 5Z disGount of the tax due.
Any inheritance tax due mill become delinquent
nin~ C9) months after the date or,death.
PART TAXPAYER RESPONSE ,,
A. [] The above lnforaotion B~ tax d~ Is oorrKt.
1. Y~ B~y o~se to rule p~Nnt to ~e RiOlstar of Mills ~1~ tee G~lis oF ~ll ~tlcl to obhln
CHECK a disco~t or avoid interest, or you ~y ~eck box "A' ~d ream ~ls ~tioe to ~e Register of
~ Wills a~ ~ official asses~t will bo isled by ~e PA Daper~t of Rev~ue.
BLOCK~ ~. ~T~ i~vo asset has been or .i~l be r~orted and tax paid .ith ~e Pe~lvMia ~eritMce Tax return
ONLY ~ be filed by ~e ~cedent's representative.
C. ~ T~ ~ve lnformati~ is incorrect M~or d~ts e~ ded~tions More paid by y~.
Y~ ~st Go,leto P~T ~ ~or PART ~ belD..
~f yOU lndi~e I diYfor~ t~ rate, p~oasl atari your
RETURN'-Cq~TAT~ON OF TAX ON JOXNT/TRUST ACCOUNTS
PART
LINE
1. Di~o EstabXished 1
2. Account BiXance 2
3. Peroen~ Taxable 3 X
~. &mount SubJe~ to Tax ~
$. Debts and Deductions $ -
6. A~ount Taxable 6,
7. TIx P~l~ 7 ~
8. Tax Dua 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION
..... AHoI~HT' PAID
¥OYAL (Enter on Line $ of Tix Computation)
Under penll~Les of Perjury) Z declare ~hi~ ~he flee; I hlvl reported above are ~rue~ correct and
coN).l, ete to ~e bsst of my kno~ZmtS~ ~nd belief. HOME (71'7) 768-3418
~ d~, ~'~// WORK ( 717 )768-3853 MAY 2, 2002
TAXPAYER SISNA~UR~ TELEPHONE NUMBER DATE
CO~MEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF TNDIVIDUAL TAXES
DEPT. 2A0601
~LM~RISBURG, PA 17128-0601
IEEV-IS4S EX ~P (89-g0)
V A ZOOK
3186 A IRISHTOWN RD
GORDONVILLE PA 17529-95:55
ZNFORHATZON NOTZCE
AND
TAXPAYER RESPONSE
FZLE NO. 21 02-0208
ACN 02120046
DATE 04-:50-2002
TYPE OF ACCOUNT
EST. OF ESTHER I KEGERREIS [] SAVINGS
S.S. NO. 159-09-0555 [] CHECKING
DATE OF DEATH 02-21-2002 [] TRUST
COUN/"/ CUMBERLAND [] CERTTF.
REHZT PAYHENT AND FORHS TO:
REGISTER OF MILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
ALLFTRST BANK hms provided the Department mith the information 1Lsted bela. mhLch hms boen used in
calculating the potentLml tax due. Their records indicate that mt the death of the above decedent, you mere · joint o.rmr/beneficisry of
this mouount. Zf you ~e~l this information is incorrect, please obtain mrittmn correction fro. the financial institution, attach · copy
to this ~orm end return it to the above address. This account is tmxmble in accordance .lth the Inheritance Tax Lams of the Co.ecnmeelth
of ~=~-.~s~rlvanim. hmtiQns tory be enacted by calling C717) 787-a$27;
CONPLETE PART 1 BELO# ii ii ii SEE REVERSE SIDE FOR FILZHG AND PAYNENT INSTRUCTIONS
A¢ooun*l: No. 800000200:587 Data ].0-19-1999
Estmbl/st~d
Aecmmt all.nco ZO, 074.08
Perc~ T~Im X 5 0.0 0 0
~t ~J~t to'T=x 10,0~7.04
T~ Rm~ X .15
To insure proper credit to your account, tmo
pmyeont to the Register of Mills. Hake check
payeblm to: "Reglstmr of Mills, Agent".
NOTE: If tax payments arm made mithin three
C3) ennths of the ~ecedant's date of death,
you may deduct · 5Z discount of the tax due.
Any lnhmritanom tax due mill become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE ........
A. [] The Gve information end tax do. is correct.
I. You m~ c~ose to to.it p~mant to the Register of Mills mith t.o copies of this ~tica to ab~ln
CHECK · di~ount or avoid interest, or you eey check box "A' end return this notio, to the Register of
~ONE~ ~ ¥111sandanofficlalasses.entmillbots~edbythePAO~mrtmontofRevenUe.or r~ortmd paid the Pe~lvenim
BLOCK B. ~ The a~ve asset has been mill be end tax mith I~eriteno"
Tax
ONLY . ~o ~ filed by the decedent's r~ro~ntativo.
C. [] The ~ve information is incorrect on.or dabtm'a~ d~uctions ~re paid by you.
You ~st co~letm PART [] enter PART [] bale".
PART Zf y~ i~toato · diffor~t t~ rate, please state your
TAXRETURN - ¢~ATZON OF TAX ON dOZNT/TRUST ACCOUNTS
LTNE 1. Data Estmbllsl~ed
2. Account Balance 2.
3. Per.milt Taxable 3
4. Amount SubJect to Tax 4
S. Debts and Ded~mtions ~ -
6. Am)unt Taxable 6
7. Tax Ibte 7
8. Tax Duo 8
PART
DATE PAID
DEBTS-AND, DEDUCTIONS CLAIMED
PAYEE DESCRIPTION
TOTAL (Enter on LAne $ of Tax Computation)
........ AMOUNT PAID
I
$
Under penalties of perjury, ! declare that the famts T have reported above ara true, correct and
mmploto to'th~ ~st of ~ ~wl~go ~ ~ltof. HONE ( 717 ) 768-3418
TAXPAYF~ TELEPHONE NUHBEE DATE
COIMON~IEALTH OF PENNSYLVANTA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 28O6O1
HARRISBURG, PA 17128-O&O1
IE¥-Iq$ EX /drP CO,-lO)
V A ZOOK
3186 A IRISHTOWN RD
GORDONVILLE PA 17529-9533
ZNFORHATZON NOTICE
AND
TAXPAYER RESPONSE
FILE NO. Z10Z-OZ08
ACN 02120047
DATE 04-$0-2002
TYPE OF ACCOUNT
EST. OF ESTHER I KEGERREIS [] SAVINGS
S.S. NO. 159-09-0555 [] CNEClCING
DATE OF DEATH 02-21-Z002 [] TRUST
COUNTY CUMBERLAND [] CERTIF.
REHTT PAYMENT AND FORHS TO*'
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
ALLFTRST BANK has provided the Deportaent with tho information listed beloe ~hiGh has been used in
=leullting the potantlll tax du~. Their r~corda indicate that et the death of the above deced.nt, you eeri · Joint owner/hermficisry of
this e=oount. If you feel this inforlation is incorrect, please obtain written correction from the financial institution, attach a copy
to this forl end return it to the M~ovm ~ddress. This account is taxable in accordance with th~ Inheritance Tax Lees of the Comenrmeelth
of P~vt~ylV~lio. ~t~l~ls m~b~ enMr~d-by callin9 (?17) 787-83Z7.
COMPLETE PART 1 BELOW - - N SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 0098172018 Date 07-16-1997
Estmbllshed
Account Belmnce 7 6,9 70. 9 7
Percent TmxmbXe X 50. 0 0 0
Amount Subject to T~x 38,485.49
T~x Rote X .15
Potentiel T~x ~
To insure proper credit to your encount, two
(Z) copies of this notice .ust accompany your
payment to the Register of Mills. Hake check
payable to: "Register of Mills, Agent'.
NOTE: If tax payments are I.dm within three
(3) months of the d:csdent's date of death,
you lay al. duct a 5~ discount of the tax due.
Any inh~ritance tax due mill become delinquent
nine (9) ionths after tho d~ta of* d~eth. /
PART TAXPAYER RESPONSE
..... ., ~ ~. ~ ~.~
A. ~ T~ ~ve in~rmti~ a~ t.x due is correct. ' ' * * ": '
1. Y~ I~ G~ose ~ r~It p~nt to ~e Reglster of ~llls .~ t~ G~leS Of ~JS ~t]Ge tO ob~in
CHECK I disGo~t or avoid interest, or you .ay check box "A" ~d re~rn ~ls ~Uce tu ~e Register of
ONE ~ Mills e~ ~ official asses~t ,ill be issued by ~e PA D~ar~ent of Rev~.
~LOCK ~ B. ~ TM ~ve asset has been or .tll ~ reported ~d tax paid tJth ~e Per,lydia ~lrit~ce Tax return
ONLY --,t9 be fll~ by ~e decedent's repre~ntatNe.
C. ~ T~ a~ve infor~t~on Js incorrect ~or d~ts a~ deductions .ere paid by y~.
Y~ must Go~le~ P~T ~ ~or PART ~ bolo..
PART
LINE
PART
DATE PAID
DEBTS AND .DEDUCTIONS CLAIMED
.PAYEE
DESCRIPTION AHOUNT PAID
TOTAL (Enter on Line S of TIx Computation)
Under pen~l~ll of perjury) Z d~clere ~h~t the f~s
--X.*--~.~.~~g..db. lt.f.~-*~- ~~ HOHE (717)768-3418
~ WORK ( 717 ) 768-3853 ~Y 2, 2002
TAXPAYER SIGNATU~ TELEPHONE NUMBER DATE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVTSTON
DEPT. 280601
HARRISBURG, PA 17128-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
SALLY J WINDER
997q HOLLY PITCHER HWY
SHIPPENSBURG PA 17257(.
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
:COUNTY
ACH
REV-l~47 EX AFP (01-02)
09-25-2002
KEGERREIS ESTHER Z
02-21-2002
ZZ 02-0208
CUMBERLAND
101
Amoun~ Ram/~ed I
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTICE OF ~NHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF BEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF KEGERREIS ESTHER I FILE NO. 21 02-0208 ACN 101 DATE 09-IS-ZOO?
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS;
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~a (Schedule A)
2. S~ocks and Bonds (Schedule B) (2)
3. Closely Held S~ock/Par~nership In~ares~ (Schedule C) ($)
~. Mortgages/No,as Receivable (Schedule D) (q)
$. Cash/Bank Daposi~s/Misc. Personal Propar~y (Schedule E) (S)
6. Jointly O~nad Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Hortgaga Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Nmi Value of Tax Ra~urn
.00
.00
.00
.00
$12.00
50~5~9.5~
.00
(8)
NOTE: To insure proper
credi~ ~o your account,
submi~ ~ha upper portion
of ~his for. ,i~h your
~ax pay.en~.
50,861.55
8,967.50
Z,1Z~.~
(11)
(12)
59,769.59
15.
1~.
NOTE:
Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5)
Ne~ Value of Es~a~e Subjac~ ~o Tax (1~)
Zf an assessment vas issued previously, llnes 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
TAX CREDITS:
I 05-21'2002
I09-16-2002
15. Aeoun~ of L/ne 1~ a~ Spousal ra~a (15) .00 X O0 :
16. Amoun~ of L/nm lq ~axabla a~ Lineal/Class A ra~e (16) $9,769.59 X 0~5 =
17. Amoun~ of Line lq a~ S/bling ra~e (17) .00 X 12 :
18. Amoun~ of Line lq ~axabla a~ Collateral/Class B ra~a (18) .00 X 15 =
19. Principal Tax Due (19)=
RECEIPT
NUMBER
CD001196
DISCOUNT (+j
INTEREST/PEN PAID (-)
89. ri8
.00
AMOUNT PAID
1,713.99
15.8~-
REFUND
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
:59,769.59
18 and 19 #ill
.00
1,789.65
.00
.00
1,789.65
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
1,789.65
.00
.00
.0O
( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decadents dying on or ba~ore December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
To fulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act Z~ of gO00. (72 P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NXLLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications ara available at the Office
of the Register of Nills, any of the g$ Revenue District Offices, or by calling the special gq-hour
answering service for fores ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-DOO-qq7-3OgO (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. galOgl, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171g8-0601
Phone (717) 787-6505. Sma page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (33 calendar months after tho decedmnt's death, a five percent (5Z) discount of
the tax paid is allowed.
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198g bear interest at the rate of
six (6X) percent pmr annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rata which will vary from calendar year to calendar year with that rate
announced by tho PA Department of Revenue. The applicable interest rates for 1982 through 2002 ara:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 202 .0005q8 1992 92 .O00Zq7
1983 162 .O00q~8 1993-199q 72 .000192
198q 112 ,000301 1995-1998 92 .0002q7
1985 1S2 .000356 1999 72 .000192
1986 102 .O00ZTq ZOO0 82 .000219
1987 92 ,000247 2001 92 .O00gq7
1988-1991 112 .OOOSOl 2002 62 .O0016q
--Interest is calculated as follows:
ZNTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X D&IL¥ INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
UREAU OF INDIVIDUAL TAXES
NHERTTANCE TAX DTVTSTOH
DEPT. 2B0601
HARRISBURG, PA 17118-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEPlENT OF ACCOUNT
RE¥-I;O? EX AFP (01-02)
SALLY J WINDER
9974 MOLLY PITCHER HWY
SHIPPENSBURG PA i7257
DATE 09-30-2002
ESTATE OF KEGERREZS
DATE OF DEATH OZ-Z1-ZOOZ
FILE NUNBER 11 02-0208
COUNTY CUMBERLAND
ACN 101
I Amoun~ Remi~ed
ESTHER I
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credA~ ~:o your account, subm/~: ~he upper portion of :this fore wi~h your ~ax payment.
CUT ALONG TH'rS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -.~
REV-1607 EX AFP (01-02) ~N INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF KEGERREZS ESTHER I FILE NO. 21 02-0208 ACN 101 DATE 09-30-2002
THIS STATEHENT TS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELO#
ZSA SUHHARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTNENT: 09-16-2002
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS CTAX CREDITS):
1,789.63
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
89.48
05-21-2002
09-16-2002
CD001196
REFUND
.00
1,713.99
15.84-
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR),
TOTAL TAX CREDIT
1,789.65
BALANCE OF TAX DUEl .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTTONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed an the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMNONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which ems 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 the Register of Rills, any of the Z5 Revenue District Offices or from the Department's gq-hour
answering service for forms ordering: 1-800-56g-goso; services for taxpayers with special hearing and / or
speaking needs: 1-BOO-qqT-3OgO (TT only).
REPLY TO:
guastions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZBgBO1, Harrisburg, PA lT1ZB-06Ol, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (BI) discount
of the tax paid is allowed.
PENALTY:
The 1SI tax amnesty non-participation penalty is computed on the totaI of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, ar 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 per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after
January l, 198Z ail! bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates far 198g through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z lOX .0005q8 199Z 9Z .OOOZq7
1983 16Z .000q$8 1995-199q 7Z .O0019Z
198q 11Z .000301 1995-1995 9X .0002q7
1985 13Z .000356 1999 7Z .00019g
1986 lOZ .000Z7~ ZOO0 82 .000219
1987 92 .0002q7 2001 92 .OOOZq7
1988-1991 11Z .000301 200Z 6Z .O0016q
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
JRD/June 30, 1992/17858
IAR
In Re: Estate of Esther I. Kegerreis
Late of Shippensburg Borough
Estate No.: 21-2002-0208
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-2002-0208
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative:
Counsel for Personal Representative: Sally J. Winder, Esquire
Date of Decedent's Death: 21-02-2002
Date of Delinquency Notice: 01-30-2004
The undersigned, Glenda Famer-Strasbaugh, Register of Wills, in accordance with Rule
6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court
of Common Pleas of Cumberland County, that neither the above named personal representative
nor the above named counsel for the personal representative have filed with the Register of Wills
or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme
Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court
Orphans' Court Rules, was given by the Register of Wills on 01-30, 2004, and that the ten (10)
day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the
Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a
hearing to determine whether sanctions should be imposed upon the delinquent personal
representative or counsel for the delinquent personal representative.
Date: 03-11-2004
/~len-da Farner Strast~augh7 Regisl~ of Wills
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled at in Courtroom No. 3.~Ifthe ~tatus Report is filed
.prior
to the hearing date, the hearing will automatically be ca
Geor~'e t~. Hoffer, P.J.
Name of Decedent:
Date of Death:
win No.: P4- 0 2_ - ~ 2-~ 8~
STATUS ~E?0RT UNDER RULE 6.12
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. Stat. ~er administration of the estate is complete:
Yes~ ~o ~
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 re,,~_/presentafive file a final account with the Court?
Yes _ No ~ '
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: __
Did the personal.representative state an account informally to the parties
in interest? Yes/~ No' ['-]
c. Copies of receipts, r,leases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
Xddress ' -' O '
Telephone No.
Capacity: [-1 Personal Representative
Counsel for personal representative
Postage
Certified Fee Postmark
Here
Return Reciept Fee
(Endorsement Required)
Restricted Delivery Fee
(Endorsement Required)
Total Postage & Fees
met ~o-6 '~b7 .....
D. Is deliveryaddress different fr°m Item 1'~' [] 'fl I
If YES, enter delivery addre~ below:. [] No
~ and 3. ,Nso complete
~ 4 ff ReStricted Delivery is desired.
· ~ Pflnt your name and address on,~the reverse
so that we can return the card to you-
· Attach this card to the back of the mailpiece,
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ResUicted Delivery? ~ Fee,) [] Ym
~N~m~ 7003 1010 0001 1203 7734
381~, ~ 2~)1., i, ~ ~ 1~9 Return Receipt
JRD/June 30, 1992/17858
t'lA 1,5 2004
In Re: Estate of Esther I. Kegerreis
Late of Shippensburg Borough
Estate No.: 21-2002-0208
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-2002-0208
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative:
Counsel for Personal Representative: Sally J. Winder, Esquire
Date of Decedent's Death: 21-02-2002
Date of Delinquency Notice: 01-30-2004
The undersigned, Glenda Farner-Strasbaugh, Register of Wills, in accordance with Rule
6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court
of Common Pleas of Cumberland County, that neither the above named personal representative
nor the above named counsel for the personal representative have filed with the Register of Wills
or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme
Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court
Orphans' Court Rules, was given by the Register of Wills on 01-30, 2004, and that the ten (10)
day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the
Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a
hearing to determine whether sanctions should be imposed upon the delinquent personal
representative or counsel for the delinquent personal representative.
Date: 03-11-2004
Gi4n'da F'-arner S"trasb~augh~ Regisi~ of Wills
Distribution: Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled at in Courtroom No. 3.~.If the ~tatus Report is filed
automatically be ca '~ ,
prior to the hearing date, the hearing will t~~~//~t/~y ,i~
~,~~r~ .~ George t~. Hoff~r, P.J.
STATUS REPORT UNDER RULB 6.12
Name of Decedent:
Date of Death:
win No.: D4- 0 7_ - ~ Z~ g'
Adm~n. 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. Stat? w_.,he, ther administration of the estate is complete:
Yes~4 No ~
2. If the answer is No, state when the personal representative reasonably believes
that the adm{nistration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal rep,..~,resentative file a final account with the Court?
Yes _ No
b. The separate Orphans' Court No. (if auy) for the personal representative's
account is:
Date:
c. Did the personal r~.%presentative state au account informally to the parties
in interest? Yesjz~k No [-] '
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
--~/~aud may be attached t° this rep°rt'~~ 3 ff~J~ Signatur7'
Telephone No.
Capacity: [-] Personal Representative
Counsel for personal representative
SALLY J. WINDER
Attorney at Law
9974 Molly Pitcher Highway
Shippensburg, PA 17257
Telephone (717) 532-9476
Fax (717) 532-3713
May 27, 2004
Glenda Famer Strasbaugh
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA ! 7013
Re: Kegerreis, Roberson, Brandt
Dear Sir or Madam:
Enclosed please find the various reports for filing in the above-referenced matters.
Very truly yours,
~~der
Name of Decedent:
Date of Death:
Will No.:
STATUS REPORT UNDER RULE 6.12.
Admin. No.: ~00
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 w..~ether administration of the estate is complete:
Yes"J~J 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: ~
Date:
c. Did the personal representative state an account informally to the parties
in interest? Yes T~ No r-]
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
and may be attached to this report~,h,'
Capacity:
Telephone I'(o. '
erson~ Representative
o~sel for person~ representative
SALLY J. WINDER
ATTORNEY AT LAW
9974 MOLLY PITCHER HWY
SHIPPENSBURG, PA 17257
Glenda Farner Strasbaugh
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013