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HomeMy WebLinkAbout03-1003PETITION FOR PROBATE and GRANT OF LETTERS Estate of RAY A. WAGGONER, also known as Deceased Social Security No. 162-22-2186 To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioners are 18 years of age or older and are the surviving substitute Executors named in the Last Will and Testament of the above Decedent, dated December 24, 1985, and codicil(s) dated [none]. Betty M. Waggoner, the initial Executrix named therein, has renounced her right to so serve by Renunciation filed simultaneously herewith. William George Waggoner, the other substitute Executor named therein, died August 16, 1999. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 2100 Enola Road, North Middleton Township, Pennsylvania. Decedent, then 77 years of age, died November 5, 2003, at Carlisle Regional Medical Center, 246 Parker Street, Carlisle Borough, Cumberland County, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated incompetent: [none] Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: Mountain land, Longs Gap Road, North Middleton Township 80,000.00 WHEREFORE, Petitioners respectfully request the probate of the Last Will and Testament presented herewith and the grant of letters testamentary thereon. Edward Allen Waggoner ,ot_a ~t~ven Ray Waggo~er ~} ~ 231 Webster Street 2220 Longs Gap Road Carlisle, PA 17013 Carlisle, PA 17013 OATH OF PERSONAL REPRESENTATIVES COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The Petitioners above-named swear or affirm that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioners and that as Personal Representatives of the above Decedent, Petitioners will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this ~.~lq day of November, 2003 F'x ' Re~ster Edward Allen Waggoner Steve~ Ray ~v;qaggone~ ~/--f~'°qn-g-/X''~ Estate of RAY A. WAGGONER, Deceased DECREE OF PROBATE AND GRANT OF LETTERS , , 2003, in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated December 24, 1985, and described therein be admitted to probate and filed of record as the Last Will of Ray A. Waggoner and Letters Testamentary are hereby granted to Edward Allen Waggoner and Steven Ray Waggoner. Will Book # ~'-~ Page I <~[ p~L~ '~ FEES robate, ~'e~ers, Etc. C,. o Short Certificates (2) $ G,.GO Renunciation $ TOTAL $ Stephen L. Bloom, Esquire Sup. Ct. I.D. No. 49811 2100 Longs Gap Road Carlisle, PA 17013 (717) 249-7717 Filed C:\Office - Estate Administration\10402.2pet Idoc RENUNCIATION In Re Estate of RAY A. WAGGONER, deceased To the Register of Wills of Cumberland County, Pennsylvania The undersigned Executrix named in the Last Will and Testament of the above decedent dated December 24, 1985, hereby renounces the right to administer the estate and respectfully requests that Letters Testamentary be issued to Edward Allen Waggoner and Steven Ray Waggoner, the surviving substitute Executors named therein. WITNESS my hand this ~-rn day of November, 2003. Betty M.'Waggoner 2100 Enola Road Carlisle, PA 17013 (717) 243-4658 C:\Office - Estate Administration\10402.2ren. 1 .doc 105.805 REV 9;g8 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~,t.~ ~ ~. ~'~.l~t.~~ #'~//~! Local Registrar P 9750183 No. NOV 7 Date mo~.tq Re,,. wa? COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS .~r CERTIFICATE OF DEATH rland ~rlis · · le ,~rllsle R~lonal Medical e---~- ~rllsle, PA 17013 I~ ~"'*"*"~'..~.~ ~ ,~.~ C~rland ~ ,~,.~ ~.~ ,. ~d B. Waggoner ,, Phyllis Fay Mc~rter ~___~ _~ ~-.~.o = .... ~.,.~ J~.~.~, I,~i~=~-~'~=~, ~= --~ ~/r/ OI NOV. 8, 2~3 I . ~ I [] [] I, RAY A. WAGGONER, of NOrth Middleton Township, Cumberland County, Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all wills and codicils heretofore made by me. 1. I direct my executrix to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executrix to sell any realty owned by me at my death, and not specifically devised herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I devise and bequeath all of my estate of every nature and wherever situate as follows: (a) My mountain land to my three sons, Edward Allen Waggoner, William George Waggoner and Steven Ray Waggoner, as joint tenants with the right of survivorship and not as tenants in common; and (b) Ail the rest, residue and remainder to my wife, Betty M. Waggoner, providing she shall survive me by sixty days. 4. Should the gift in Paragraph No. 3(b) not take effect, I devise and bequeath all the rest, residue and remainder of my estate of every nature and wherever situate to my three sons, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living. 5. I nominate and appoint Betty M. Waggoner to be the exe- cutrix of this my last will and testament; she is to serve as such without bond. Should she die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint Edward Allen Waggoner, William George Waggoner and Steven Ray Waggoner as substitute executors, also to serve as such without bond, with the same powers as are given herein to my executrix. 6. I hereby suggest that my personal representative retain the services of Irwin, Irwin & Irwin, as attorneys in the settle- ment of my estate. this IN WITNESS WHEREOF, I have hereunto set my hand and seal ~- day of December, 1985. ' ,, '"/' RAY A ./W~AGGONER (SEAL) Signed, sealed, published and declared by Ray A. Waggoner, the above-named testator, as and for his last will and testament, in the presence of us, who at his request, in his presence and in the presence of each other have subscribed our names as~witnesses hereto. - 2 - ACKNOWLEDGEMENT AND AFFIDAVIT We, RAY A. WAGGONER, BETZI A. MORRISON and KATHLEEN M. KENNEY, the testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. RAY A. ~WKGGONER' ~FZI A. MORRI30N COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF CUMBERLAND : '" Subscribed, sworn to RAY A. WAGGONER, the testator, before me by BETZI A. MORRISON this 2~c day of December, 1985. and acknowledged before me by and subscribed and sworn to and KATHLEEN M. KENNEY, witnesses, ROGER B,~R~'IN. NOTAR? PUBI, IC CARI. ISLE'B'ORO. CUMBERLAND COUNTY MY COMUiS$1ON EXPIRES OCT, 3, EV - 1500 EX + (640) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 COUNTY CODE O3 01OO3 YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Waggoner, Ray A 162-22~2 ! 86 ~ DATE OF DEATH (MM-DD-YEAR) ~ DATE OF BIRTH (MM-DD-YEAR) ~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE DJ ~o 11/05/2003 I 09/01/1926 = REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) Waggoner, Betty M ~ 1. Original Return ~- 2. Supplemental Return SOCIAL SECURITY NUMBER 207-22-1877 3. Remainder Return (date of death prior to 12-13-82) ] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 5. Federal Estate Tax Return Required [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) --- [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-J-95) ~AME Stephen L. Bloom --IRM NAME (If applicable) Stephen L. Bloom, Esquire [ELEPHONE NUMBER 7 ] 7/249-7717 ~N~AL TAX INfORMATIoN ~H0utD BE DIRECTED ~i COMPLETE MAILING ADDRESS 2100 Longs Gap Road Carlisle, PA 17013 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. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] 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) 62,000.00____~. 't" None None None None None None 15,135.50 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 62,000.00 (11) 15,135.50 (12) 46,864.50 (13) (14) 46,864.50 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) x .00 (15) 16. Amount of Line 14 taxable at lineal rate 46,864.50 x .045 (16) 2,108.90 17.Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due 20. [] (19) 2,108.90 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 2100 Enola Road CIT~ Carlisle STATE PA zip 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 105.45 Total Credits (A + B + C) (2) (1) 2,108.90 105.45 (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) _ _ Check box on Page 1 Line 20 to request a refund 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,00 3.45 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT Total Interest/Penalty (D + E) 0.00 2,003.45 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; .................................................................................. I~ ~ 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. Under penalties of perjury, ~ declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Steven Ray Waggoner ADDRESS ADDRESS SIGNATURE OF PREPAR EPRESENTATIVE ADDRESS Stephen 231 Webster Street Carlisle, PA 17013 2220 Lon[s (~a.~ 1R3oad Carlisle, P'A 2100 Longs Gap Road Carlisle, FA 17013 DATE DATE DATE 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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Waggoner, Ray A FILE NUMBER 21 - 03 - 01003 All real property owned solely or as a tenant in common must be reported at fair market valu;. Fair market valu~ is defined as the 13rice at which property would be exchanged between a w ng 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 DESCRIPTION VALUE AT DATE OF DEATH 62,000.00 Vacant Mountain Land (152.918 acres), Longs Gap Road, North Middleton Township, Cumberland County, Pennsylvania, Deed Book "V", Volume 23, Page 279 (copy of Appraisal Report attached) TOTAL (Also enter on Line 1, Recapitulation) 62,000.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Waggoner, Ray A FILE NUMBER 21 - 03- 01003 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1 FUNERAL EXPENSES: Funeral - Hoffman Roth Funeral Home Head- and Corner-stones - Carlisle Memorial Service, Inc. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Stephen L. Bloom, Attorney and Counsellor at Law Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Betty M. Waggoner Street Address 2100 Enola Road City Carlisle State PA Relationship of Claimant to Decedent Wife Probate Fees Cumberland County - Register of Wills Zip 17013 Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Real Estate Appraisal - Diversified Appraisal Services Recording Fee - Fiduciary Deed of Distribution - Cumberland County Recorder of Deeds TOTAL (Also enter on line 9, Recapitulation) 6,053.50 2,465.50 2,500.00 3,500.00 227.00 350.00 39.50 15,135.50 REV-I$'I3 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Waggoner, Ray A NUMBER II. SCHEDULE J BENEFICIARIES FILE NUMBER 21 - 03 - 01003 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Edward Allen Waggoner 231 Webster Street Carlisle, PA 17013 Steven Ray Waggoner 2220 Longs Gap Road Carlisle, PA 17013 Betty M. Waggoner 2100 Enola Road Carlisle, PA 17013 RELATIONSHIP TO DECEDENT _ Da Nnt List Tru~;te~,S) Son Son Wife :EnterNON_TAXABLEdOIlar amountSDisTRiBUTiONs:fOr distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet !A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE AMOUNT ORSHARE OF ESTATE 50% Interest in Mountain Land 50% Interest in Mountain Land Estate Residuary B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET o$- 10o3 I, RAY I. WAGGONER, of NOrth Middleton Township, Cumberland County, Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all wills and codicils heretofore made by me. 1. I direct my executrix to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease~ 2. I authorize and empower my executrix to sell any realty owned by me at my death, and not specifically devised herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I devise and bequeath all of my estate of every nature and wherever situate as follows: (a) My mountain land to my three sons, Edward Allen Waggoner, William George Waggoner and Steven Ray Waggoner, as Joint .tenants with the right of survivorship and not as tenants in common; and (b) All the rest, residue and reminder to my wife, Betty M. Waggoner, providing she shall survive me by sixty days. 4. Should the gift in Paragraph No. 3(b) not take effect, I devise and bequeath all the rest, residue and remainder of my estate of every nature and wherever situate, to my three sons, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living. 5. I nominate and appoint Betty M. W~nn~ ~ ~ ,~ ..... cutrix of this my last will and testament; she is to serve as such without bond. Should she die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint Edward Allen Waggoner, William George Waggoner and Steven Ray Waggoner as substitute executors, also to serve as such without bond, with the same powers as are given herein to my executrix. 6. I hereby suggest that my personal representative retain the services of Irwin, Irwin & Irwin, as attorneys in the settle- ment of my estate. this IN WITNESS WHEREOF, I have hereunto set my hand and seal Ay' day of December, 1985. RAY A ./W~%GGONER (SEAL) Signed, sealed, published and declared by Ray A. Waggoner, the above-named testator, as and for his last will and testament, in the presence of us, who at his request, in his presence and in the presence of each other have subscribed our names as. witnesses hereto. ACKNOWLEDGENENT AND AFFIDAVIT CONNONWEALTH OF PENNSYLVANIA COUNTY OF CUNBERLAND We, RAY A. WAGGONER, BETZI A. NORRISON and KATHLEEN H. KENNEY, the testator and the witnesses, respectively, whose names are signed to the foreooing instrument, being duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. /t · / RAY A./W/~GGONER .... K-ATHLEEN N.'"' KENNEY ~ : : SS: : Subscribed, sworn to RAY A. WAGGONER, the testator, before me by BETZI A. NORRISON this z,~ day of December, 1985. and acknowledged before me by and subscribed and sworn to and KATHLEEN N. KENNEY, witnesses, CARLlSLESORO, CUMBERLAND b'~NTY BY CO~MISSION ~XPIRE$ OCT. ~1, lff~ November 28, 2003 Betty M. Waggoner 2100 Enola Rd. Carlisle, PA 17013- Hoffman-Roth Funeral Home, Inc. 219 North Hanover Street Carlisle, PA 17013 (717)243-4511 The Funeral Service for Ray A. Waggoner 14156-219 We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can. feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. OUR SERVICE: Traditional Funeral Service Package $3590.00 SELECTED MERCHANDISE: Viceroy Casket~ ........................ $925.00 Monarch Interment Receptacle THE COST OF OU~ SkR'VI~2E~, I~Q~IIP'MI~N+,/(Nfl t~EI~Ci~IA~IDiSI~ ' ' $890.00 THAT YOU HAVE SELECTED ............... $5405.00 Cash Advances Opening Grave. ........................ $500.00 Certified Copies o£ Death Certificates Flowers .................. $16.00 ........................... $132.50 TOTAL CASH ADVANCES AND SPECIAL CHARGES ........ $648.50 Please Total Total Cost History I 1/28/2003 Madison Natinai Life Insurance 11/28/2003 Discount Received $6053.50 $-4887.28 $-913.72 TOTAL AMOUNT DUE $252.50 'his statement is net and payable in full within 30 days of receipt. mmmmmmmmmmmmmmm~emmmmmmmmmmmmmmmmmmmmmmmmmmmmmemmmemmmmmmmmmmmmmmm Please return this portion with your Remittance Amount Enclosed Service ID # 14156-219 Items not included on the prepaid funeral Flowers Grave at time of death Grave paid on the prepaid contract contract. $50O.0O 380.00 $ 132.50 $120.00 120.00 Carlisle Memorial Service, Inc. DESIGNERS AND BUILDERS OF 41 South Bedford Street Carlisle, PA 17013 Carlisle Memorial Service, Inc. Carlisle, PA. Telephone 243-5480 Please design and build the following memorial Total Price .... '~.. ~ q ~.5;.sO Address .~;.. ;'. ~ . ,-~-,~./) ~ '? ~'~"- z~' ~ f~ / ? ": ~ c~ ~/~ ~ ~.'~.' .... :-~.. ~ r .,. ~..,'.'.: ~-'... ,.... ......... , .". ~ .~.~? ,,-~ Design No,&/'~' ? ~ 1'9 '? ' Material .,'~{~ ~', .,~"~'~. ~ ~ , . Die .~' ~)- ' '~ " Base ~:'.'/.~./.~..~.~.~ ?. '; f... Markers ............... Posts ................. Price ;,. ~c.,.:,.,~ ~' Tax Deposit ~ /:::). ~'/':. ........ :f .:'.' ..:, 2:'... Family Name ............ Inscription ............. of Letters Style Foundation to be furnished by '- ......... ,' "-"~'~" ~ .-" Material to be best selected monumental grade and to be free from im~rfections and first class in e~ry ~y. Work to be finish~ in a workmanlike manner. This m~orial to be erected in .................... : '~'~'~ ' t ...... L~'~" ~'~~'rJL* Camera- ' in or near .................................. dgrmg the month of ................ unless unavoidably delayed by labor troubles and other contingencies beyond our control and then as s~n as ~ossible. A~itional levering and other ~rk on this memorial in the future is not included in the Contract Price. Title and right of possession and removal of said stone, monument or appurtenances shall remain for all purposes in Carlisle Memorial Service until work and materials ordered are fully paid by purchaser or purchasers. In consideration of the acceptance by Carlisle Memorial Service of this order, the undersigned (hereinafter known as the purchaser) agrees to pay Carlisle Memorial Service ......................... Dollars on or before the 15th day following the billing of the work or job upon completion thereof by Carlisle Memorial Service said billing to be notice of completion thereof, this order shall become a contract between the purchaser and Carlisle Memorial Service upon acceptance thereof in the space below by a duly authorized representative of said Carlisle Memorial Service; it being understood that this instrument upon such acceptance covers all of the agreement between the purchaser and Carlisle Memorial Service and that no agent or representative of Carlisle Memorial Service has made any statements or agreements, verbal or written, modified or adding to the terms and conditions herein set forth. It is further understood that upon the acceptance of this order the contract so made cannot be cancelled, altered, or modified by the purchaser or by any agent of Carlisle Memorial Service or in any manner except by agreement in writing between the purchaser and Carlisle Memorial Service, and it is hereby understood and agreed by all parties involved that in case of default by purchaser or purchasers, twenty-five per cent of the total original cost of the work or work and materials ordered, as the case may be, shall be specified correct sum as liquidated damages which purchaser shall owe Carlisle Memorial Service, less any payment on account made prior to such default, this specification of damages to be due regardless of removal and taking possession of stone, monument or materials from purchaser or purchasers by Carlisle Memorial Service upon following such default. ....'~i} ................... i;.:.ii' ....... ."..:...., ...... :'i.:..;:~.L :: ~...~ d '.:. ?.. ,..x;, ;/....-.? ............................................................................................................... (SEAL) ............................................................................................. 19'~'~i~ · ................................................................................................... (SEAL) Carlisle Memorial Service Approval By //,'~' {. '?-z:.. ~.'J~!''. ~.'~:-'. ~'. ;~'~'.'~'~.L . ~- .J-................%~. ~',,2..z.< .~. .......................... (SEAL) White: Office Copy; Canary: UCustome~/Copy; Pink: Salesman Copy; Gold: Office Copy Carlisle Memorial Service, Inc. DESIGNERS AND BUILDERS OF 41 South Bedford Street Carlisle, PA 17013 Carlisle Memorial Service, Inc. Carlisle, PA. Telephone 243-5480 Price .................. Total Price .,; ,. ::,.,. ........ ......................... .. ..... ...... .................. Design No .............. Material~. :q~..ci~.~. . .~.. ~-~ ./ Die ............ ~ ..... ~se .................. Markers ............... . . Tax De,sit...~ ............. ~lan~ Due . . .<., .~. Family Name ~: ~,¢~ ;.. , ~nscription ....~ ......... Style of Letters .......... Foundation to be furnished by ....... ...... 7 ....... ,' ............... /~' ........................ Material to be be~ selected monumental grade end to ~ free from im~d~tions and first cl= in ~ ~y, Work to be finish~ in a workmanlike manner. This memorial to be erected in .............................................................. Cemetery in or near .................................. during the month of unless unavoidably delayed by labor troubles and other contingencies beyond our control and then es ~oon as I~Oeslble. Additional lettering and other work on this memorial in the future is not included in the Contract Price. Title and right of possession end removal of said stone, monument or appurtenances shall remain for all purposes in Carlisle Memorial Service until work and materials ordered ere fully paid by pumhasar or purchasers. In consideration of the acceptance by Carlisle Memorial Service of this order, the undersigned (hereinafter known as the purchaser) agrees to pay Carlisle Memorial Service ......................... Dollars on or before the 15th day following the billing of the work or job upon completion thereof by Carlisle Memorial Service said billing to be notice of completion thereof, this order shall become a contract ~en the purchaser and Carlisle Memorial Service upon acceptance thereof in the space below by a duly authorized representative of said Carlisle Memorial Service; it being understood that this instrument upon such acceptance covers all of the agreement between the purchaser and Carlisle Memorial Service and that no agent or representative of Carlisle Memorial Service has made any statements or agreements, verbal or written, modified or adding to the terms and conditions herein set forth. It is further understood that upon the acceptance of this order the contract so made cannot be cancelled, altered, or modified by the purchaser or by any agent of Carlisle Memorial Service or in any manner except by agreement in writing between the purchaser and Carlisle Memorial Service, and it is hereby understood and agreed by ell parties involved that in case of default by purchaser or purchasers, twenty-five per cent of the total original cost of the work or work and materials ordered, es the case may be, shall be specified correct sum as liquidated damages which purchaser shall owe Carlisle Memorial Service, less any payment on account made prior to such default, this specification of damages to be due regardless of removal and taking possession of stone, monument or materials from purchaser or purchasers by Carlisle Memorial Service upon following such default., ~ · ................................................................................................... (SEAL) " ' :dL,.." :~:' -- ''~ .............................................................. :' ...... ......... ::.'.'.. ................................................................... (SE^L) Carlisle Memorial Wh re: Office Copy; Canary: Customer Copy; Pink: ,~,elesman Copy. STEPHEN L. B LOOM A'I"I*()I~.N I,~y .\NI) C()U NSI,iI.I.()p, ,\T LAW www PRACTICAI. CO[JNSF. i~ COM 2 I 0(I I,()N(;t4 (; \1' (~.'\RI. ISI, I.;. PI';NNS, YI,V.XNI,\ I 7{} 13 Invoice submitted to: Waggoner, Ray A. Estate cio Edward A. Waggoner, Co-Executor, 231 Webster Street cio Steve R. Waggoner, Co-Executor, 2220 Longs Gap Road Carlisle PA 17013 January 29, 2004 In Reference To: Estate Administration Invoice #1359 'l'h:h~:l'~l()N~: 7 I 7-249~7717 I",'\CSl M I hh: 7 I 7-249-7757 'l't~hl. FRb:I~ 877-548~9602 Professional Services 11/20/2003 SLB 11/25/2003 SLB 11/26/2003 SLB 12/4/2003 SLB 12/10/2003 SLB 12/18/2003 SLB 12/23/2003 SLB 12/30/2003 SLB Preparations for Probate of Last Will and Testament; Prepare Renunciation Document for execution by named Executrix; Telephone conference with Deputy Register of Wills re proper form of Letters to be granted; Office conference with Executors/Beneficiaries Preparation of Petition for Grant of Letters Testamentary, Exhibits, Proposed Decree and Estate Information Document; Appearance at Register of Wills Office to present same Administrative and estate matters Telephone conference with Register of Wills re Grant of Letters Testamentary Administrative and estate accounting matters; Telephone conference with Diversified Appraisal Services Appearance at Register of Wills Office to secure Grant of Letters Testamentary and Short Cert ficates; Review same Telephone conference with Appraiser Administrative matters Hfs/Rate 1.72 185.00/hr Amount 318.25 2.32 429.41 185.00/hr 0.21 38.34 185.00/hr 0.O8 15.42 185.00/h r 0.17 30.83 185.00/h r 0.33 61.67 185.00/h r 0.04 7.09 185.00/hr 0.50 92.50 185.00/hr PRACTICAl. COUNSEl. ,I* CHRISTIAN PERSPECTIVE Waggoner, Ray A. Estate 12/31/2003 SLB Real Estate Matters; Conference with Appraiser 1/27/2004 SLB Preparation of required Notices of Beneficial Interest in Estate and Certification re same; Review Correspondence; Evaluation of Real Estate Appraisal Report; Preparation of Pennsylvania Inheritance Tax Return and Schedules; Telephone conferences SLB Reserve for final administrative matters, including: Conferences with Executors; Finalization, Assembly and Filing of Inheritance Tax Return with Schedules and Exhibits; Preparation and Filing of Inventory; Correspondence and Review of Notice from Department of Revenue; Preparation, Execution and Recording of Fiduciary Deed of Distribution and Realty Transfer Tax Exemption Statement; Preparation and Filing of Certification of Status of Administration For professional services rendered Additional Charges ' 11/25/2003 Probate Fee ~ Register of Wills of Cumberland County Total costs 1/29/2004 Total amount of this bill Payment - thank you Total payments and adjustments Balance due Hrs/Rate 0.67 185.00/hr 2.69 185.00/h r 4.79 185.00/hr 13.52 Page 2 Amount 123.33 496.98 886.20 $2,500.02 227.00 $227.00 $2,727.02 ($2,727.02) ($2,727.02) $0.00 PAYABLE UPON RECEIPT - THANK YOU PRACTICAL COUNSEL aa CHRISTIAN PERSPECTIVE RECEIPT FOR PAYMENT Cumberland County - Reqister Of Wills Hanover and Hiqh Street Carlisle, PA I7013 Receipt Date Receipt Time Receipt No. 12/04/2003 13:49:33 1034860 WAGGONER RAY A File Number Remarks 2003-01003 STEPHEN BLOOM JA Transaction Description PETITION FOR PROBA RENUNCIATION EXECU EXTRA PAGES SHORT CERTIFICATE JCP FEE Check# 003174 Total Received ......... Distribution Of Receipt Payment Amount 200.00 5.00 6.00 6.00 10.00 Payee Name CUMBERLAND COUNTY GENERAL FUN CUMBERLAND COUNTY GENERAL FUN CUMBERLAND COUNTY GENERAL FUN CUMBERLAND COUNTY GENERAL FUN BUREAU OF RECEIPTS & CNTR M.D  27.00 27 00 Diversified Appraisal Services Real Estate Appraisers and Consultants 35 East High Street Suite 101 Carlisle, Pennsylvania 17013-3052 Tel: 717.249.2758 Fax: 717.258.4701 TO: The Estate of Ray A. Waggoner FOR: TERMS: INVOICE DATE: January 7, 2004 Appraisal Report 152.918-acre tract of mountain land Longs Gap Road Carlisle, Pennsylvania Due upon receipt AMOUNT: $350.00 Thank You, Larry E. Foote Certified General Appraiser GA-000014-L Tax ID Number 206-36-6731 APPRAISAL REPORT MOUNTAIN LAND' ON LONGS GAP RD. CARLISLE, PENNSYLVANIA PREPARED FOR THE ESTATE OF RAY A. WAGGO~R BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013 -3052 (717) 249-2758 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: TAX PARCEL NUMBER: DESCRIPTION: PROPERTY RIGHTS: OWNERSHIP HISTORY: SCOPE OF THE ASSIGNMENT: OBJECTIVE: EFFECTIVE DATE: HIGHEST AND BEST USE: COST APPROACH: SALES APPROACH: INCOME APPROACH: FINAL VALUE CONCLUSION: Longs Gap Road Carlisle, Pennsylvania 29-044379~8 A 152.918-acre tract ofvaeam lanck Fee simple interest. The subject property is owned by Ray A. Waggoner. The property was last transfe~ on September 29, 1970 for a reported consideration of $1.00 and ownership transferred on deed reference 23-V-279. The scope of the assignmem included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. To estimate the market value of the subject prOperty as unencumbered. As of November 5, 2003. Use as recreational land. N.A. $62,000 $62,000 2 APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF RAY A. WA~NER the undersigned personally inspected the following described property: All that certain piece or parcel of land situate in North Middleton Township, Cumberland County, Penn~ylvania, bounded and described in accordance with a plot plan prepared for RayA~ Waggoner by J. Riley Redding, Registered Surveyor, dated December 22, 1982, as follows: Beginning at a railroad spike in the center of Longs Gap Road at comer of land now or formerly of William Waggoner, thence North 70 degrees 42 minutes 10 seconds Wes~ 166.48 feet to a steel rod; thence North 85 degrees 23 minutes 55 seconds West 999.00 feet to a steel rod; thence South 08 degrees 03 minutes 00 seconds West 831.90 feet to a steel rod; thence South 88 degrees 00 minutes 40seconds West 1,210.00 feet to a steel rod; thence North 28 degrees 58 minutes 00 seconds West 591.54 feet to a steel rod; thence North 56 degrees 29 minutes 20 seconds West 102.30 feet to a steel rod in the center of Turkey Foot Road; thence North 20 degrees 44 minutes 20 seconds West 125.40 feet to a steel rod and stones; thence North 04 degrees 54 minutes 20 seconds West 1,914.00 feet to a steel rod in stones; thence North 88 degrees 35 minutes 00 seconds East 2,715.08 feet to a steel rod in pipe; thence South 17 degrees 07 minutes 00 seconds East 889.85 feet to a stone; thence South 82 degrees 45 minutes 55 seconds East 175.78 feet to a pipe; thence South 37 degrees 43 minutes 45 seconds West 103.63 feet to a steel rod; thence South 69 degrees 51 minutes 00 seconds East 311.28 feet to a steel rod; thence South 71 degrees 32 minutes 30 seconds East 220.00 feet to a railroad spike in the center of Longs Gap Road; thence South 48 degrees 58 minutes 30 seconds West 268.57 feet to a railroad spike; thence South 38 degrees 00 minutes 00 seconds West 125.00 feet to a lietz spike; thence South 28 degrees 08 minutes 30 seconds West 240.8I feet to a railroad spike; thence South 25 degrees 09 minutes 30 seconds West 186.77 feet to a lietz spike; thence South 21 degrees 08 minutes 40 seconds West 157.92 feet to the point and place of beginning. Containing 152.918 acres. To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of November 5, 2003 is: SIXTY-TWO THOUSAND DOLLARS $62,OO0 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. Larry E. Foote GA-000014-L 4 PURPOSE OF THE APPRaiSAL The purpose of this appraisal is to estimate the Market Value of the subject property as of November 5, 2003. Market Value, as defined by the courts, is the most probable price estimated in terms of money which a property will bring ff exposed for sale in the open market, allowing a reasonable time finding a purchaser who buys with knowledge of all the uses to which it is adapted and for which it is capable of being used. Frequently, it is referred to as the price at which a willing seller would sell and a willing buyer would buy, neither being under abnormal pressure. Highest and Best Use is 'defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can be put". The opinion of such use may be based on the highest and most profitable continuous use to which the property is adapted and needed, or likely to be in demand, in the reasonable near future. However, elements affecting value that depend upon events or a combination of occurrences which, while within the realm of possibility, are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person, the intention cannot be considerecL Based on the above definition and afar seeing the site, neighborhood, and area, it is my opinion that use of the subject as recreational land is its Highest and Best Use. SITE DATA ADDRESS: TOWNSHIP: COUNTY: STATE: LOT SIZE: SEWERS: WATER: ELECTRICITY: LANDSCAPING: ZONING: Longs Gap Road North Middleton Cumberland Pennsylvania Approximately 152.918 acres None on site. None on site. Public utility, located along Longs Gap Road. Typical wooded mounta/n land. Conservation District. None. DETRIMENTAL INFLUENCES Pride of ownership is evident throughout the neighborhood. DESCRIPTION OF ~ SITE The subject site consists of a vacant tract of land containing 152.918 acres of gross are~ This tract of land is irregular in shape and conmim 979.01 linear feet of macadam road frontage along Longs Gap Road~ Turkey Foot Road, which is an unimproved road, also extends through the southern portion of the property. The topography of the site is best described as somewhat level to extremely steep. There does not appear to be any drainage problems, and according to the Federal Emergency Management Agency map number 420367-0005-B, the site is not located in an area which is prone to flooding. The lower areas of this traot of land are very wet and swampy. There are outcroppings of rocks spread throughout the tract and there is a lack of vegetation in some of the very rocky 6 In the absence of core boring, it has been assumed that there are no mineral deposits of a commercial nature underlying the subject site. For the same reason, it is assumed that there are no unusual sub-soil conditions that would adversely affect the subject site. Access to the site is' via Longs Crap Road. and visibility of the site from this roadway is considered to be average. 7 APPRAISAL PROCESS Three approaches to value are generally included in an appraisal report. These techniques include the cost approach, sales comparison approach, and income approach to value. The cost approach to value is based on the assumption that the reproduction cost of a building plus land value, tends to set the upper limit to value. A key assumption is that a newly constructed building would have advantages over the existing building, therefore an evaluation focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to a new facility. The sales comparison approach to value assumes that under normal conditions, a given number of parties acting intelligently and voluntarily, tend to set a pattern from which value can be estimated. Application of this approach relies on a comparison of the subject with a sufficient number of recent transactions of comparable properties in the market, based on a common unit, such as price per square foot of building area or price per acre. The income approach concerns itself with present worth of the future potential benefits of a property. The initial estimate involves the net income, which a fully informed person is justified in assuming the property will produce during its remaining useful life. This estimated net income is then capitalized into a value estimate, based upon the level of risk as compared with that of a similar type and class. Since the subject property consists of a vacant tract of land and the site would generally not be utilized for income producing purposes, in accordance with the departure provision of the Uniform Standards of Professional Appraisal Practice, only the sales comparison approach to value has been applied to the subject property and is subsequently presented. SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser, made a survey of properties that have sold in the area of the subject property. Consideration was given and adjustments were made on each comparable sale as to time of sale, size, location, as well as all other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: SALE NO. 1: Location: Parcel No.: Date of Sale: Deed Ref.: Sale Price: Size: Unit Price: Grantor: Grantee: Rear of Enola Road, Lower Frankford Township. 14-04-0383-003 March 22, 2002. Deed Book 250, Page 4489. $20,000 91.04 acres. $220 per acre. Tim Spahr Michael S. Farling SALE NO. 2: Location: Parcel No.: Date of Sale: Deed Ref.: Sale Price: Size: Unit Price: Grantor: Grantee: Buckeye Lane, Lower Mifflin Township. 15-03-0059-047 March 22, 2002. Deed Book 250, Page 4487. $33,000 65.00 acres. $508 per acre. J. Nevin White Lumber Co. Dale R. and Terry E. Barrick SALE NO. 3: Location: Parcel No.: Date of Sale: Deed Ref.: Sale Price: Size: Unit Price: Grantor: Grantee: Rear of Pipeline Road, Lower Mifflin Township. '15-03-0057-021 May 6, 2003. Deed Book 256, Page 4655. $146,770 182 acres. $806 per acre. Edward D. Barrick. Edgar A. Barrick. 9 The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison ^no!ysis form that follows this page are dollar adjustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than, the-subject property, a minus (-) adjustment is mode, thus reducing the indicated value of the subject; if a signiticant item in the comparable is inferior to, or less favorable than, the subject, property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. ' After making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated valu~ of the subject property by the Sales Comparison Approach is $62,000. 10 SALES COMPARISON AiXIUSTME~S The appraiser has analyzed comlmable sales and has developed dollar adjustments, .reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable th_~n the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; if a significant item in the comparable is inferior to, or less favorable than the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. Sale Price Price PerAcre Time Topography Access Land Siz~ Net Adjustment Indicated Value: SALE gl SALE #2 SALE #3 20,000 33,000 146,770 220 508 806 +22 +51 -51 -161 +44 -44 -102 +81 .... +22 -102 -80 242 406 726 $406x 152.918=$62,085 Roundedto: $62,000 1! CORRELATION Correlation may be defined as "the bringing together of parts in a proper relationship." The parts of this~ report are the following approaches to value your appraiser used: Value Indicated by Cost Approach Value Indicated by Sales Comparison Approach Value Indicated by Income Approach N.A. $62,000 N.A. These approaches are representative of the market value of the subject property. I have carefully reexamined each step in each method, and I believe the conclusions accurately reflect the attitude of typical purchasers of this type property in this neighborhood. It is my belief that this reexamination has confirmed the original conclusions. The Sales Comparison Approach was based on several recent sales-of properties similar to that of the subject, all of which are located in the same general area~ The adjusted sales prices are most consistent under comparison This approach is the most reliable because it reflects the reactions of typical buyers and sellers in the market. Therefore, as a result of this appraisal and analysis, it is this appraiser's considered judgment and opinion that the Market Value of the subject property, as of November 5, 2003, is: SIXTY-TWO THOUSAND DOH~ARS $62,0O0 12 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Waggoner, Ray A also known as , Deceased No. 21-03-01003 Date of Death I 1/5/2003 Social Security No. 162-22-2186 Edward Allen Waggoner Steven Ray Waggoner The Personal Representative(s) of the abOve Estate, deceased, veriTM that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located 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 the Decedent owned no real estate outside of 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 are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: Stephen L. Bloom I.D. No.: 49811 Personal Representative ,,~ s, n tur : Edward Allen Signature: ~ bteven Ray Waggo~er Signature: Address: 2100 Longs Gap Road Address: 231 Webster Street Carlisle, PA 17013 Carlisle, PA 17013 Telephone: 717/249-7717 Telephone: 717-243-4966 Dated: // ~ ~/~, ~./ Real Estate Vacant Mountain Land (152.918 acres), Longs Gap Road, North Middleton Township, Cumberland County, Pennsylvania, Deed Book "V", Volume 23, Page 279 62,000.00 Total Real Estate $62,000.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate $62,000.00 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: RAY A. WAGGONER Date of Death: November 5, 2003 File No. 2003-01003; PA File No. 21-03-1003 To the Register: I certify that Notice of Beneficial Interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above estate on January 29, 2004: Name Address Betty M. Waggoner Edward Allen Waggoner Steven Ray Waggoner 2100 Enola Road, Carlisle, PA 17013 231 Webster Street, Carlisle, PA 17013 2220 Longs Gap Road, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: January 29, 2004 Stephen L. Bloom, Esquire 2100 Longs Gap Road Carlisle, PA 17013 (717) 249-7717 Capacity: Counsel for Personal Representatives C:\Office Documents\Office - Estate Administration\10402.2cert.not.doc COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OFINDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1712B-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(1 '1-96) CD 0O3493 BLOOM STEPHEN L 2100 LONGS GAP ROAD CARLISLE, PA 17013 fold ESTATE INFORMATION: SSN: 162-22-2186 FILE NUMBER: 2103- 1003 DECEDENT NAME: WAGGONER RAY A DATE OF PAYMENT: 01/30/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 1/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,003.45 REMARKS' CHECK//3453 SEAL TOTAL AMOUNT PAID: $2,003.45 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Name of Decedent: Date of Death: File No.: Social Security No.: REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6 12' ,~. (For Resident Decedents Dying After July 1, 1992) RAY A. WAGGONER November 5, 2003 31 P3 2003-01003; PA File No. 21-03-1003 162-22-2186 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: N/A. 3. If the answer to No. 1 is Yes, state the following: a. ' Did the personal representative file a final account with the Court? Yes No X The separate Orphans' Court No. (if any) for the personal representative's account is: N/A. c. Did the personal representative state an account informally to the parties in interest? Yes No X Date: March 18, 2004 Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. C:\Office - Estate Administration\ 10402.2statrpt. l.doc Signature: Name: Address: Stephen L. Bloom, Esquire 2100 Longs Gap Road carlisle, PA 17013 (717) 249-7717 Counsel for Personal Representatives BUREAU OF ZNDTVZDUAL TAXES ]'NH£RTTANCE TAX D'rVTSTON DEPT. 280601 HARRZSBURG, PA 171Z8-0601 STEPHEN L BLOOH ESQ 2100 LONGS GAP RD CARLZSLE COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ........ ; DATE 05-15-2004 R~*~' , i:~ ESTATE OF WAGGONER DATE OF DEATH 11-05-2003 FZLE NUHRER 21 05-1005 '04 II/~R 12 P1:44 COUNTY CUHBERLAND ACN ~OZ RAY A Amoun~ Rami~ed HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGZSTER OF NZLLS CUNBERLAND CO COURT HOUSE CARLTSLE, PA 1701:3 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF WAGGONER RAY A FZLE NO. 21 0:3-1005 ACN 101 DATE 0:3-15-2004 TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN I Reel Estate (Schedule A) 2 Stocks and Bonds (Schedule B) $ Closely Held Stock/Partnership Zntarast (Schedule C) Nortgages/No~es Receivable (Schedule D) Cash/Bank Dapos/ts/Nisc. Personal Property (Schedule E) 6 Jointly Owned Property (Schedule F) 7 Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expanses/Ada. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hor~gege L/ab/lltles/L/ens (Schedule Z) 11. To,al Deduct/ohs 12. Nat Value of Tax Return (1) (2) (3) (~) (5) (6) (7) 62~000.00 O0 O0 O0 O0 O0 O0 (9) (8) 15,1:35.50 (lO) .00 NOTE: To /nsure proper cred/t to your account, subm/t the upper port/on of th/s form ~h your ~ax payment. 15. NOTE: ASSESSHENT OF TAX: 15. Amount of L/ne 1~ at Spousal rate 16. Amount of L/ne lq ~exeble at Lineal~Class A rate 17. Amount of L/ne lq at Sibling ra~ 18. Amoun~ of L/ne 1~ ~axable a~ Collateral/Class B rate 19. Principal Tax Due TAX CREDZTS: PAYmeNT R~C~ZPT DZSCOUNT (+) DATE NUHBER ZNTEREST/PEN PAZD (-) 01-$0-200q CD005~95 105.~ 62,000.00 (15) .00 x O0 = .00 (16) 46,864.50 x 045: 2,108.90 (17) . O0 X 12 = . O0 (18) .00 x 15 = .00 (19)= 2,108.90 1F PAID AFTER DATE INDZCATED, SEE REVERSE FOR CALCULATZON OF ADDIT/ONAL ZNTEREST. ANOUNT PAZD 2,00:3.45 reflect figures that include the total of ALL returns assessed to date. TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 2,108.89 .01 .00 .01 ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYHENT ZS RE~UZRED. IF TOTAL DUE 1S REFLECTED AS A 'CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR INSTRUCTZONS.) Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) .00 Net Value of Estate Sub~ec~: to Tax (1~) 46,864.50 Z~ an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 (11) l~. 1t~. ~0 (x2) 46,864.50 RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession er enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life er for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the 1aclu1 Class 8 (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to: REGXSTER OF NILLS, AGENT 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-1513). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special Iq-hour ansaering service for forms ordering: 1-800-$62-Z050; services for taxpayers aith special hearing and / or speaking needs: 1-800-q47-30Z0 (TT only). Any party in interest not satisfied eith the appraisement, alloaance) or disalloeance 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 cf Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative) OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6S05. 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 is paid within three (3) calendar months after tho dacedent's death, a five percent (52) discount of the tax paid is allowed. The 152 tax aenest~ 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 would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after January 1, 1982 mill bear interest at a rate ehich will vary from calendar year ta calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 2OZ .000548 ~)'~'~-1991 llZ .OO03O! ~ 9X .O00Zq? 1983 162 .000458 1992 92 .000247 2002 62 .000164 1984 llZ .000301 1993-1994 72 .000192 2005 SZ .000137 1985 13Z .000556 1995-1998 9Z .000247 ZOO4 42 .000110 1986 lOg .000274 1999 72 .000192 1987 102 .000274 2000 7Z .OOOlgZ --Interest is calculated as fallows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation dote shown on the Notice, additional interest must ba calculated.