HomeMy WebLinkAbout03-0245PETITION FOR PROBATE & GRANT OF LETTERS
Estate of FRANK A. REEDER
also known as
Social Security No. 189-16-4406
, deceased.
No. 21-03~~c'~
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who are 18 years of age or older and the Executors named in the Last Will of the
above decedent dated February 6, 2003 , and codicils dated none . The Executor
named none died Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 320 Steelstown Road, Newville, North Newton Township
Decedent, then 80 years of age, died
Newville, Cumberland County, Pennsylvania
March 9 ,2003, at
Green Rid.qe Villa.cie,
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:
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 PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
320 Steelstown Road, Newville, North Newton Township, Cumberland County
$790,000.00
$
$
$128,000.00
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
~,~_ _(s) and Residence(s) of Petitioner(s):
-I~rank E. Reeder
580 Shippensbur,q Road
Newville, PA 17241
717-776-5346
Ruby J. ~al~er
46 Goodyear Road
Carlisle, PA 17013
717-776-7322
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND ·
SS
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s) will well and truly adminis~state according to law.
Sworn to or affirmed and subscribed ~~ ~. ~
before me this /~7,~, day of Frank E. Reeder
March ,2003.
Register
Ruby J. Baker
No. 21-03-3
Estate of FRANK A. REEDER
, deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, March ~ ,2003, in consideration of the Petition on the reverse
side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
February 6, 2003 described therein be admitted to probate and filed of record as
the Last Will of Frank A. Reeder ; and Letters Testamentary are hereby granted to
Frank E. Reeder and Ruby J. Baker
FEES
Probate, Letters, Etc ........ $. 515.00
Short Certificates(-5- ) .... $15.00
Renunciation(s) ........... $
JCP .................... $. :10.00 ·
Other Will Pac~es (-2-) .... $.6.00
TOTAL: .... $. 546.00
Filed. ,/Z'_'_2d2~': .~,O~. ~..-~. ...... ..
ReGister of Wills
M .IGC& GHES
~sq. (25476)
~ / ATTORNEY (Sup.~;)l.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
105.80S REV 9/86
This is to certify that the information here given is correctly copied from an original certificate of death duly ~]led with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9190298
No.
Ix~cal Registrar
NAR 1 1 2003
[)ate
80
:
Cumberland
)er
Steel
Newville, PA 17241
COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
Frank A. Reede~
' PA
West Pennsboro Green
Heating & Plumb ~ ~
,~..~. PA
William E. Reeder
Frank E. Reeder
_ 16 _ 4406 ],March 9, 2003
~0 ~0~ ~--~O ~-~.0
"~X~.~~O r th Newton
Hill Cemetery
lle PA 17241
PA 17241
LAST WILL AND TESTAMENT
I, FRANK A. REEDER, of North Newton
Pennsylvania, declare this instrument to be my Last Will
revoking all Wills and Codicils heretofore made by me.
Township, Cumberland County,
and Testament, hereby expressly
1. I direct my Co-Executors 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 Co-Executors 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.
o
follows:
I give, devise and bequeath all of my estate of every nature and wherever situate as
(a)
$20,000.00 to my granddaughter, STEPHANIE ANN REEDER;
all the rest, residue and remainder equally per stirpes to my
children, FRANK E. REEDER and RUBY J. BAKER. If one of my
children has predeceased me, said share of the deceased child will be
equally distributed to the issue of said child. If either child predeceases
me without living issue, then that deceased child's share shall be given
to the other child who survives me.
4. I nominate and appoint FRANK E. REEDER and RUBY J. BAKER to be the Co-
Executors of this my Last Will and Testament; they are to serve as such without bond.
5. I hereby suggest that my personal representatives retain the services of Irwin,
McKnight & Hughes as attorneys for the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
February, 2003.
day of
(SEAL)
Signed, sealed, published and declared by FRANK A. REEDER, the Testator above-
named, 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.
,4 CKNO WLEDGEMENT ,4ND ,4FFID,4 VIT
WE, FRANK A. REEDER, SHARON L. SCHWALM and MARTHA L. NOEL, the
testator and witnesses respectively, whose names are signed to the foregoing instrument, being
first 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 herein 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.
FRANK A. REEDER
SHARON L. SCHWALM
COMMONYVEALTH OF PENNSYLVANIA : .
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by FRANK A. REEDER, the testator,
and subscribed and swo~nf~_...before me by SHARON L. SCHWALM and MARTHA L.
NOEL, witnesses, this ~5/'~day of February, 2003.
Ja¢~ueline L, Drawbaugh, Notary Public
carlisle Boro, Cumberland County
My Commission Expires Aug. 14, 2003
Member, PennsytvaniaAssoctation of Notaries
I.AW OFFICES
IRWIN, McKNIGHT & HUGHES
WEST POMFRET PROFESSIONAL BUILDING
60 WEST POMFRET STREET
CARLISLE, PENNSYLVANIA 17013-3222
(717) 249-23~$
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
FRANK A. REEDER
MARCH 9, 2003
21-03-0245
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on March 25, 2003 .
Name Address
Frank E. Reeder
Stephanie A. Reeder
Ruby J. Baker
580 Shippensburg Road, Newville, PA 17241
580 Shippensburg Road, Newville, PA 17241
46 Goodyear Road, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under R/~5.6(a)/e Ct none.
Date: 03/25/03
Nme M~cus A. Mc~ight III, E~uire
Address ~ West Pom~et S~eet
C~lisle, PA 17013
Tel~hone {717) 249-2353
Capacity:
X
__ Personal Representative
__ Counsel for Personal Representative
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 002659
MCKNIGHT MARCUS A III ESQUIRE
60 WEST POMFRET STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 189-16-4406
FILE NUMBER: 2103-0245
DECEDENT NAME: REEDER FRANK A
DATE OF PAYMENT: 06/09/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $30,000.00
REMARKS:
TOTAL AMOUNT PAID:
MARCUS A MCKNIGHT III ESQUIRE
$30,000.00
SEAL
CHECK# 019895
INITIALS: VZ
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
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 003236
MCKNIGHT MARCUS A III
60 W POMFRET STREET
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 189-16-4406
FILE NUMBER: 21 03-0245
DECEDENT NAME: REEDER FRANK A
DATE OF PAYMENT: 11/17/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $758.65
TOTAL AMOUNT PAID:
$758.65
REMARKS: MARCUSAMCKNIGHTESQUIRE
SEAL
CHECK# 020520
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
Decedent's Complete Address:
STREET ADDRESS
320 Steelstown Road
CITY
Newville
STATE
?A
I Z1%17241
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
0.00
30,000.00
1,578.95
Total Credits ( A + B + C ) (2)
(1) 32,337.60
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ......................... L.~
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? .............................................. r'--]
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.
31,578.95
0.00
0.00
758.65
0.00
758.65
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and corr )lete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PI ~,SON RESPONSIBLE FOR FILING RETURN Ruby J. Baker DATE
,/7 (~/ /~) 46 Goo_dy. ear Road -
~'~ ~// / ~ 60 West Pomfret Street
surviving spouse is 3% ~(a) ( 1.1 ) (i)].
For dates of death on or after Januaw 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 s~tuto~ require~nts for disclosure of assem
and filing a tax return are still applicable even if the surviving spouse is the only beneficiaw.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twen~-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 ram imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common w~h the decedent, whether by blood or adoption.
Copyright (c) Z~O form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
ADDITIONAL Personal Representatives
Estate of Frank A. Reeder SS# 189-16-4406 03/09/2003
Under penalties of perjury, the undersigned declare that they
have examined this return, including accompanying schedules and
statements, and to the best of their knowledge and belief, it is
true, correct and complete.
Signature .F/_~ ~'~.
580 Sh~ppensburg Rd
Address Line 1
Address Line 2
City, State, Zip
Date
Newville, PA 17241
/1~,~. 12,
REV- 150~' EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Frank A. Reeder SS~/ 189-16-4406
SCHEDULE A
REAL ESTATE
03/09/2003
FILENUMBER
21-03-0245
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable
knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
ITEM
NUMBER
320 Steelstown Road, Newville, N. Newton Township - Cumberland
County
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
137,000.00
$ 137,000.00
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97)
REV- 1503 EX + (1-97)
COMMONWEALTH OFPENNSYLVANIA
INHERITANCETAXRETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
Frank A. Reeder SSf/ 189-16-4406 03/09/2003 21-03-0245
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION UNIT VALUE
OF DEATH
i 5,914 shares Adams County National Bank 22.60 133,656.40
2 1 share Cumberland Valley Co-Op Assn - membership stock 10.00 10.00
TOTAL(Alsoenteronline2, Recapitulation) 133,666.40
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1503 EX (Rev. 1-97)
REV-1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21-03-0245
COUNTYCODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Reeder Frank A.
DATE OF DEATH (MM-OD-YEAR) I DATE OF BIRTH (MM-OD-YEAR)
03/09/2003 09/07/1922
(IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
4. Limited Estate 4a. FuturelnterestCompromise(dateofdeathafter12-12-82)
6, Decedent Died Testate ?. Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~--~ 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit
(date of death between 12-31-91 and 1 - 1-95)
NAME
Marcus A. McKni~ht Esq.
FI RM NAM E (I f Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
73_7/249- 2353
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
Mortgages & Notes Receivable (Schedule D) (4)
Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
Jointly Owned Property (Schedule F) (6)
[~] Separate Billing Requested
Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11 )
R 5.
E
C
A 6.
P
I
T
U 7.
L
A
T 8.
I
O 9.
N 10.
11.
12.
13.
14.
M
CAPB
HpRL
EpIO
CRAC
KOTM
ES
Co.
$ T
SOCIAL SECURITY NUMBER
189-16-4406
THIS RETURN MUST BE RLED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 12-13-82)
{~. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch O)
COMPLETE MNLING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
.OFFICIAL USEONLY
137,000 ;'bO
133,666 ~40
None
None
293,524.41
140,439.45
54,413.24
32,482.85
7,947.22
(8) 759,043.50
(11) 40,430.07
(12) 718,613.43
(13)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14) 718,613.43
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
~. AmOunt of Line 14 taxable at the spousal tax .
~-ate,'(;ir tFansfers under Sec. 9116(aX1.2) X .0 0 ' '(15) ' ' ' 0.00
16. ~,meunt of Line 14 taxable at lineal rate 718,613.43 X .0 45 '(16) 32,337.60
17, Amount of Line 14 taxable at sibling rate ~-- X ~ (17)' ' ----'"-~. ~'
18. Amount of Line 14 taxable at collateral rate ~-- X .15 (18)' ' ----~---.'~
19. Tax Due ' ~-- (19)= = ~~
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-0O)
REV- 1508 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENTDECEDENT
ESTATE OF
Frank A.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
Reeder SS# 189-16-4406 03/09/2003
FILE NUMBER
21-03-0245
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
9
10
11
12
DESCRIPTION
Financial Services Inc. - Scudder US
Fund
Inc. - Scudder Managed
Cash on hand
Travelers Checques
Farmers National Bank - checking account #12-784-1
Farmers National Bank - savings account #9648534
First Union - savings account #183056
First Union - checking account
7,950.082 shares Gibb
Government Securities
7,433.427 shares Gibb Financial Services
Municipal Bond Fund
VALUE AT DATE
Of DEATH
3,693'.307 shares The Vanguard Group - Wellington Fund
1993 Ford Truck - sold 05/14/03
1999 Oldsmobile 88 LS Sedan sold 07/10/03
Miscellaneous peronsal property sold
6,320.00
180.00
24,447.37
8,613.59
765.25
804.30
70,119.72
69,725.55
86,977.38
5,000.00
12,000.00
8,571.25
TOTAL (Also enter on line 5, Recapitulation) $ 293,524.41
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
REV- 1509 EX + (1-97)
SCHEDULE F
JOINTLY-OWNED PROPER TY
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Frank A. Reeder SS# 189-16-4406 03/09/2003 21-03-0245
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A.Ruby J. Baker daughter
B. Frank E. Reeder
46 Goodyear Road
Carlisle, PA 17013
580 Shippensburg Rd
Newville, PA 17241
s on
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
Include name of ff~ncial institution a~ bank
ITEM FOR JOINT MADE account number or similar identi~ing number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attachdeedforjointly-heldrealestate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 A&B 12/08/00 !Farmers National Bank - 10,043.40 33.33% 3,347.80
certificate #2991000
2 A&B 08/28/98 Farmers National Bank - 10,005.37 33.33% 3,335.12
certificate #2990311
3 A&B 06/04/98 Farmers National Bank - 20,094.28 33.33% 6,698.09
certificate #2990214
4 A&B 06/04/98 Farmers National Bank - 10,047.14 33.33% 3,349.05
certificate #2990215
5 A&B 08/03/99 Farmers National Bank - 10,014.58 33.33% 3,338.19
certificate #2990621
6 A&B 06/09/98 Farmers National Bank - 10,044.80 33.33% 3,348.27
certificate #2990228
7 A&B 06/23/98 Farmers National Bank - 20,071.99 33.33%I 6,690.66
certificate #2990237
8 A&B 06/23/98 Farmers National Bank - 10,036.00 33.33% 3,345.33
certificate #2990238
9 A&B 01/07/99 Farmers National Bank - 10,027.15 33.33% 3,342.38
:ertificate #2990446
10 A&B 09/22/98 Farmers National Bank - 20,189.08 33.33% 6,729.69
certificate #2990349
I Tot~l of Continuation Schedule(s) 96,914.87
TOTAL(Alsoenteronline6, Recapitulation) $ 140,439.45
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1509 EX (Rev. 1-97)
Estate of: Frank A. Reeder
Soc Sec #: 189-16-4406
Date of Death: 03/09/2003
Continuation of Schedule F
(Jointly Owned Property)
Item Ltr for Date Description of property
# Jt Ten Joint
Total Val
of Asset
Decds
% Int
Dollar Val of
Decds Interest
11 A&B
12 A&B
13 A&B
14 A&B
15 A&B
16 A&B
17 A&B
18 A&B
19 A&B
20 A&B
21 A&B
22 A&B
23 B
24 B
09/29/98 Farmers National Bank
certificate #2990352
05/05/98 Farmers National Bank -
certificate #2990159
12/14/99 Farmers National Bank -
certificate #2990738
05/15/98 Farmers National Bank
certificate #2990175
07/31/98 Farmers National Bank -
certificate #2990286
07/12/00 Farmers National Bank -
certificate #2990888
08/04/98 Farmers National Bank
certificate #2990291
05/27/98 Farmers National Bank -
certificate #2990196
05/29/98 Farmers National Bank
certificate #2990198
05/09/00 First Union - certificate
#1187556
05/25/00 First Union - certificate
#1205302
12/22/99 First Union - certificate
#1003962
02/01/01 First Union - certificate
#1809490
02/16/00 First Union/Wachovia
certificate #1817597
10,083.55
10,072.33
10,041.53
10,072.33
10 016.12
20 049.36
20 029.17
20 101.72
10 049.95
15,001.75
10,015.18
40,060.36
35.028.24
35 072.64
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
33.33%
50.00%
5O.00%
3,361.18
3 357.44
3,347.18
3 357.44
3,338.71
6,683.12
6,676.39
6,700.57
3,349.98
5,000.58
3 338.39
13,353.45
17,514.12
17,536.32
96.914.87
BEV-lSt0 EX+ (~-97) SCHEDULE G
INTER-VIVOS TRANSFERS &
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Frank A. Reeder SS~/ 189-16~4406 03/09/2003 21-03-0245
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH A COP¥OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Erie Annuity 4;540-351 26,180.00 26,180.00
2 Farmers National Bank - IRA 22,057.56 22,057.56
~/9000002 paid to children
of decedent
3 First Union IRA paid to 6,175.68 6,175.68
children
I
TOTAL (Also enter on line 7, Recapitulation) $ 54,413.24
(If more space is needed, insert additional sheets of the same s~ze)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-I$10 EX (Rev, 1-97)
REV- 1511 EX * (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Frank A. Reeder SS~/ 189-16-4406
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
03/09/2003
FILENUMBER
21-03-0245
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
Ao
2
1
2
3
4
5
6
DESCRIPTION
FUNERAL EXPENSES:
Eby Granite Works
Egger Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
¸Zip
Year(s) Commission Paid:
Attorney's Fees IRWIN & McKNIGHT
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State 'Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - estate notice publication
Dan Hershey Auctioneering Service
Newville Lions Club
Register of Wills filing
Robert D. Baker, services
S.W. Barrett Real Estate -
rental fee
fees/short certificates
appraisal fee
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
85.00
5,893.70
22,900.00
546.00
170.00
75.00
1,539.15
210.00
40.00
493.00
275.00
256.00
$ 32,482.85
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
Estate of: Frank A. Reeder
Soc Sec #: 189-16-4406
Date of Death: 03/09/2003
Item Description
Continuation of Schedule H-B7
(Other Administrative Costs)
Amount
7
8
The Valley Times Star - estate notice publication
Wayne Hoover, services
56.00
200.00
256.00
' REV-151::; EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Frank A. Reeder SS~
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
189-16-4406 03/09/2003
FILE NUMBER
2!-03 -0245
Include unreimbursed medical expenses.
ITEM
NUMBER
1
2
3
4
5
6
7
8
9
10
11
DESCRIPTION
Andorra Radiology
Carlisle Regional Medical
Carlisle Hospital
Continuing Care RX
Hoover's Plumbing
PA Department of Revenue
Penn Power & Light Co.
Sprint Telephone
Steven Foster, roof repairs
Swaim Health Center
WSI Hauling
Center
2002 income tax due
TOTAL (Also enter on line 10, Recapitulation) $
AMOUNT
32.00
100.00
100.00
433.36
623.35
95.00
359.13
198.75
4,770.00
890.58
345.05
7,947.22
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV- 1513' EX * (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Frank A. Reeder SS# 189-16-4406
NUMBER
II.
SCHEDULE J
BENEFICIARIES
03/09/2003
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 91
Ruby J. Baker
46 Goodyear Road
Carlisle, PA 17013
Frank E. Reeder
580 Shippensburg Road
Newville, PA 17241
Stephanie A. Reeder
580 Shippensburg Road
Newville, PA 17241
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
Son
Granddaughter
FILE NUMBER
21-03-0245
AMOUNT OR SHARE
OF ESTATE
1/2 remainder
1/2 remainder
20,000.00
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0 o 00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) ZOOO form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
LAST }FILL AND TESTAMENT
I, FRANK A. REEDER, of North Newton
Pennsylvania, declare this instrument to be my Last Will
revoking all Wills and Codicils heretofore made by me.
Township, Cumberland County,
and Testament, hereby expressly
1. I direct my Co-Executors to pay all of my debts, funeral and administrative expenses
as soon as may be done conveniently a~er my decease.
2. I authorize and empower my Co-Executors 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.
follows:
I give, devise and bequeath all of my estate_ o~f_eve~ nature and wherever, situate as
(a)
(b)
$20,000.00 to my granddaughter, STEPHANIE ANN REEDER;
all the rest, residue and remainder equally per stirpes to my
children, FRANK E. REEDER and RUBY J. BAKER. If one of my
children has predeceased me, said share of the deceased child will be
equally distributed to the issue of said child. If either child predeceases
me without living issue, then that deceased child's share shall be given
to the other child who survives me.
4. I nominate and appoint FRANK E. REEDER and RUBY J. BAKER to be the Co-
Executors of this my Last Will and Testament; they are to serve as such without bond.
5. i hereby suggest that my personal 'representatives retain the services of Irwin,
McKnight & Hughes as attorneys for the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
February, 2003.
day of
(SEAl,)
Signed, sealed, published and declared by FRANK A. REEl)ER, the Testator above-
named, 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 nmv..es as wimesses.
A CKNOWLEDGEMENTAND AFFIDA FIT
WE, FRANK A. REEDER, SHARON L. SCItWALM and MARTHA L. NOEL, the
testator and witnesses respectively, whose names are signed to the foregoing instrument, being
first 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 herein 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.
FRANK A. REEDER
SHARON L. SCHWALM
· ? / , / ~
M.~RTHA L. NOEL
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, swom to and acknowledged before me by FRANK A. REEDER, the testator,
and subscribed and swo~n7,~ before me by SHARON L. SCHWALM and MARTI:L~ L.
NOEL, witnesses, this ¢/'¢;""day of February, 2003.
/
' ~' Notarial Seal
Jacqueline L. Drawbaugh, Notary Public !
1
y ~ I ~;!'," ; .'..t.'ms Aug. 14, 2~J3
Mefnt?,s - Fo ~r s?~,:-: ~. a,association ot,Notanes
A B tYPE OF LOAN
U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 1.E]FHA 2 ~]FmHA 3 E]CONV. UNINS 4. E]VA 5. ~X~CONV INS
6 FILE NUMBER: I 7. LOAN NUMBER:
SETTLEMENT STATEMENT DERRLI0~3t 640426432
8. MORTGAGE INS CASE NUMBER:
C N BT E~ Th~s form is furnished to give you a statement of actual settlement costs Amounts paid to and by the se~ement agent are shown t
Items marked "[POC]" were paid outside the closing: they are shown here for informabonal purposes and are not ~ncluded in the totals
1 0 3~98 (OERRLIG.03 PFD/DERRLI(~03/40}
D NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER:
LINN T DERR, JR. THE ESTATE OF FRANK A. REEDER ABN AMRO MORTGAGE GROUP INC.
106 BONNYBROOK ROAn 210 BIG SPRING ROAD 2600 W. BIG BEAVER ROAD
CARLISLE, PA 17013 NEWVILLE, PA 17241 TROY, MICHIGAN 48084
G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 25-1694310 I. SETTLEMENT DATE:
320 STEELSTOWN ROAD Salzmann, Hughes & Fishman, P.C.
NEWVILLE, PA 17241 October 15, 2003
CUMBERLAND County, PennsiNvania PLACE OF SETTLEMENT
95 Alexander Spring Road, Ste. 3
Carlisle, PA 17013
J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER:
101. Contract Sales Price 137,000.00 401. Contract Sales Price 137,000.00
102. Personal Property 402. Personal Propert~
103. Settlement Charges to Borr~ver (Line 1400) ' 4,646.25 403.
104. J 4O4.
105. 405.
Adjustments For Items Paid By Seller in advance Adjustments For Items Paid By Seller in advance
t06. County/Twp.:axes 10/15/03 to 12/31/03 60.78 406 County/TwpTaxes 10t15t03 to 12/31/03 60.78
107. School Taxes I0/15/03 to 07/01104 1~007.66 407. SchoulTaxes 10/15/03 to 07/01/04 1,00766
108. Assessments to 408. Assessments to
109 409.
110. , 410.
111. 411.
i112 412.
120. GROSS AMOUNT DUE FROM BORROWER [ 142,714.69 420.
GROSS AMOUNT DUE TO SELLER
138,06844
:200. AMOUNTS PAID ~ty OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER:
201. Deposit or earnest money 3,000.00 501. Excess Deposit (See Instructions
202. Principal Amount of New Loan(s) 130,150.00 502. Settlement Charges to Seller {Line 1400~! 10,82458
203 Existing loan(s~ taken subject to 503. Ex~sting Ioan(s~ taken s,,h?ct to
204 504. Payoff of first Mortgage
205. 505. Payol'f of second Mortgage
2O6 5O6.
207. 507. (Del~sit disb. as proceeds)
208 r 508.
i
209. 509
Adjustments For/terns Unpaid By Seller Adjustments For Items Unpaid By Seller
210, County/Twp. Taxes to 510. County/Twp. Taxes to
211 School Taxes to 511. School Taxes to
212 Assessments * to 512. Assessments
213. 513.
214. 514
215. 515.
216. 516.
217. 517.
218. 518.
219. 519.
220. TOTAL PAIO BY,'FOR BORROWER 133,150.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 10,824.58
300. CASH AT SETTLEMENT FROM/TO BORROWER: 600. CASH AT SETTLEMENT TO/FROM SELLER:
301. Gross Amount Due From Borrower {Line 120) ( 142,714.69 601. Gross Amount Due To Seller (Line 4201 i 138,068 44
302. Less Amounl Paid By/For Borrower ILine 220/ 133,150.00) 602. Less Reductions Due Seller (Line 520) i( 10,824.581
.303 CASH ( X FROM ) ( TO ) BORROWER 9,564.69 603 CASH ( X TO) ( FROM) SELLER i 127,24386
The undersigned hereby acknowledge receipt of a completed copy of pages 1&2 of this statement & any attachments referred to herein.
Borrower ,~_£.
LINN T. DERR, JR. c.~:/' RUBY.,~J?~KER
(,FRANK E. REEDER -
Diwsion of Commission (line 700) as Follows.
701. $ 8,220.00 to COLDWELL BANKER HOMESALE GROUP FU~I~S
702 $ to S~LEMENT SE~TLEMEHT
703 Commission Paid at Sefflement 8220 00
704. TRANSACTION FEE 1o COLDWELL BANKER HOMESALE GROUP 195 00 195.00
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
801 Loan Origination Fee % to
802 Loan Discount
% to
803 Appraisal Fee to CODY FINANCIAL 275.00
804 Credit Report to CODY FINANCIAL 5000
805. PROCESSING FEE
806. LENDER ADMINISTRAT
to CODY FINANCIAL
to ABN AMRO MORTGAGE GROUP INC.
807. DEFERRED PREMIUM to CODY FINANCIAL POC $3,741.81
808. FLOOD CERT
809.
810
811.
to CODY FINANCIAL
50.00
32500
2150
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901.Interest From to ~ $ /day ( days %)
902. Mortgage Insurance Premium for months to
903. Hazard Insurance Premium for 1.0 years to ERIE INSURANCE
904.
905.
1000. RESERVES DEPOSITED WITH LENDER
215.55I
-366.75
1001. Hazard Insurance 3.000 months ~ $ 27.09 per month
1002. Mortgage Insurance months {~ $ per month
1003. CountyFrwp Taxes 9.000 months ~ $ 23.95 per month
1004. SchoolTaxes 5.000 months ~ $ 118.21 per month
1005. Assessments months {~ $ per month
1006 months ~ $ per month
1007. months ~, $ per month
1008. months ~ $ per month
1100. TITLE CHARGES
1101. Settlement or Closing Fee
1102. Abstract or Title Search to
1103. Title Examination to
1104. Title Insurance Binder t~o
1105. Document Preparation
1106. Nota~ Fees
107 Attorney's Fees
to NOTARY PUBLIC 10.00
to
(includes above item numbers: )
108. Title Insurance to Commonwealth Title/SHF P.C. 1,043.75
(includes above item numbers: 1101-1105; 1107-1111 )
1109. Lender's Coverage $ 130,150.00
1110. Owner's Coverage $ 137,000 00 1,043.75
111 I. Endorsements 1001300t900 to Commonwealth Title/SHF, P.C. 150.00
1112. Insured Closing Protection Ltr to Commonv~alth Title/SHF, P.C. 35.00
1113
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201. Recording Fees: Deed $ 38.50; Mortgage $ 64.50; Releases $
1202. City/County TaWStamps: Deed 1,370.00; Mortgage
1203 State Tax/Stamps: Revenue Stamps 1,370.00; Mort~]age
1204. ,
1205
lO3.OOJ
1,37o.oo
1,37000
1300. ADDITIONAL SETTLEMENT CHARGES
1301. Survey to
2050I
100.00
4,646,25
302. Pest Inspection to
1303. Overnight Mail Fee
1304. SEPTIC INSPECTION
to Salzmann~ Hughes & Fishman, P.C.
to PECK'S SEPTIC
1305 See addit'l disb. exhibit to
/.03u 58
10,824.58
1400. TOTAL SETTLEMENT CHARGES {Enter on Lines 103, Section J and 502, Section K} ~" )
By ~gr~mg page 1 of th~s statement, the slgnatodes acknowledge receipt ota completed copy of page 2 of tll~ two page ~alem t
/ Sa~zma~.-~l~es & Fishman, P.C.
/ Ee~ffle~ent/Ag~nt
Certified to be a true copy ~ /
(DERRLIO031DERRL~03/41)
Borrower:
Seller:
Lender:
Settlement Agent:
Place of Settlement:
Settlement Date:
Property Location:
ADDITIONAL DISBURSEMENTS EXHIBIT
LINN T. DERR, JR.
THE ESTATE OF FRANK A. REEDER
ABN AMRO MORTGAGE GROUP INC.
Salzmann, Hughes & Fishman, P.C.
(717)249-6333
95 Alexander Spring Road, Ste. 3
Carlisle, PA 17013
October 15, 2003
320 STEELSTOWN ROAD
NEWVILLE, PA 17241
CUMBERLAND County, Pennsylvania
PAYEE/DESCRIPTION NOTE/REF NO BORROWER SE~ I FR
BIS HOME INSPECTION
WATER TEST 65.00
BIS HOME INSPECTION
ADDITIONAL WATER TEST 130.00
PECK'S SEPTIC
SEPTIC REPAIR 844.58
Total Additional Disbursements shown on Line 1305 $
0.00 $ 1,039.58
(DER r L 10-O3.PFD/DER R L10.03/42)
April 7, 2003
Marcus A. McKnight, III
Irwin McKnight Hughes
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
ACNB
Corporation
Estate of Frank A. Reeder
Date of Death: March 9, 2003
Social Security # 189-16-4406
Dear Mr. McKnight:
Please be informed that our records indicate that Frank A. Reeder owned 5,914 shares of
.ACNB Corporation common stock at the time of his death. The corporation does not offer a
dividend reinvestment program, therefore, such an account was not established on behalf of
Mr. Reeder. Also, the value of this stock for the dates of March 7 and March 10, 2003,
reflect the price of $22.60 per. share for both dates.
With reference to your inquiry pertaining to a restriction of stock due to Mr. Reeder's
position as a bank director for Farmers National Bank of Newville; Mr.' Reeder has not been
a director of Farmers National Bank of Newville since October 2000. Also, Mr. Reeder was
never a director of ACNB Corporation. Therefore, there is no need for concern regarding a
restriction on the stock.
Sincerely,
~ W. ~ichten
~cretary/Treasurer
JWK/las
P.O. Box 3129 · Gettysburg, PA 17325 · (717) 334-3161
Adams County National Bank · Wholly-Owned Subsidiary of ACNB Corporation
~¥~AR 5 t ~005
IRWIN MCKNIGHT & HUGHES
ATTN MARCUS A MCKNIGHT
60 W POMFRET ST
CARLISLE, PA 17013-3222
March 27, 2003
Wellington Fund
09948564599
ESTATE OF FRANK. A REEDER
Dear Mr. McKnight:
We are responding to your request for the date of death value of the above-referenced
individual non-retirement account registered solely to Frank A. Reeder.
Since March 9, 2003 was on a non-business day, .we are providing' the values for March
7, 2003. On that date, the number of shares, price per share, and the value of the account
were as follows:
Fund Name Shares Price Value
Smali-Cap Index Fund
3,693.307 $23.55 $86,977.38
Accrued Dividends (through the date of death): Not Applicable
Note: As of March 10, 2003 (the business day following the date of death), the account's
share balance remained the same. However, the share price had changed to $23.21.
To transfer the account, the executors need to complete the enclosed transfer form. This
form will provide the new registration information and certify the Social Security or
taxpayer identification number for the new account. This form will also let the executors
choose options for the new account.
The executors must sign the form in section three. If the account will not be transferred to
Frank A. Reeder's estate, the executors' signatures must be guaranteed. All new account
owners must sign the form in section nine.
(6to) 669-r0oo · www. vanguard.com
You can obtain a signature guarantee from an officer of a bank or trust company, or a
member firm of a United States stock exchange. A notary public cannot provide a
signature guarantee. In order for a signature guarantee to be valid, it must state the words
"Signature Guaranteed", be signed by the guarantor, and indicate his or her position and
title. It must also indicate the name of the institution issuing the guarantee.
We will transfer the account when we receive the requested documentation. For your
convenience, we have enclosed a postage-paid envelope.
If you have any questions or need further assistance, please contact a member of our
Transition Specialist Team at 1-888-237-9045. A dedicated Transition Specialist will be
pleased to assist you.
Sincerely>
Client Services Department
sjp
Enclosure(s):
Vanguard Change-of-Ownership
Vanguard Return Envelope
50250656
GIBB FINANCIAL SERVICES, INC.
16 West Pomfret Street, Carlisle, PA 17013
(717) 249-3737
FAX (717) 249-8010
March 27, 2003
Marcus A. McKnight III
Irwin McKnight & Hughes
60 W Pornfi'et Street
Carlisle PA 17013-3222
IRWIN, McKNIGHT & HUGHES
RE: Estate of Frank A. Reeder
Dear Mr. McKnight,
As requested by the co-executors of the Estate of Frank A. Reeder following are the date
of death values for Mr. Reeder's Scudder Accounts. Both accounts' are registered as
individual accounts.
Please do not hesitate to contact me if you need additional information.
Scudder US Govt Securities Fund
218-133306948
03/09/2003 MV $70,119.72 7950.082 shares
Scudder Managed Muni Bond Fund
666-133306948
03/09/2003 MV $69,725.55
7433.427 shares
Sincerely,
Lisa A. Riggleman
Registered Sales Assistant
Branch Office: Cadaret, Grant & Co., Inc., Member, NASD and SIPC
INSURANCE
INC.
96 South High Street · Newville, PA 17241 · (717) 776-5213 Fax (717) 776-4159
March 21 ~00_~
Irwin McKnight & Hughes
Attn: Marcus A. McKnight III
60 W Pomfret St.
Carlisle, PA 17013
Re: Estate of Frank A. Reeder
Dear Mr McKnight,
Please be advised that Mr. Frank Reeder had automobile, homeowners, and an annuity
with our agency. The automobile insurance is paid in full until 6/4/03. The homeowners
coverage is paid in full Until 10/8/03. The annuity was opened on 4/5/02 with a $25,000
contribution, the annuity policy number is 540-351. The value on this account as of
2/28/03 was $26, 180 The beneficiaries on this annuity are his tWO children. I have
enclosed a claim [brm tbr completion to finalize this claim. The company would also
require a copy of Mr. Reeder's death certificate fbr their files.
We will fbrward all information and correspondence to your location, as requested. If we
may be of assistance in any other way, please feel free to call.
Thank you,
-\ / /
//,john P. Wolfe II, C~C
!j;J P Wolfe Insurance, Inc.
enclosure
Other location: 23 West Main Street · Shiremanstown, PA 17011 · (717) 737-4981
® W CHOVI
First Union/Wachovia
Attn: Balance Confirmation Services
P O Box 40028
Roanoke VA 24022-731.3
March 25, 2003
Reference ID: 560373
IRWIN MCKNIGHT & HUGHES
60 WEST POMFRET STREET
CARLISLE, PA 17013-3222
SUBJECT:
Verification / Confirmation of Account and Balance Information provided for:
.Customer: FRANK A REEDER (SSN# 189-16-4406)
Date of Death: March 9, 2003
Account
Type
Deposit Account Information
Account Date of Death Average Date Maturity Interest
Number Balance Balance* Opened Date Rate
$35,000.00 8/16/2002 2/16/2005 .
Renewal from
previous certificate
dated 2/16/2000
CERTIFICATE OF DEPOSIT 247412061817597
LEGAL TITLE: FRANK A. REEDER
FRANK E. REEDER
Accrued
Interest
$72.64
YTD
Interest Paid
$204.61
Date
Closed
CERTIFICATE OF DEPOSIT 247412051187556
LEGAL TITLE: FRANK A. REEDER
FRANKE. REEDER
RUBY J. BAKER
$15,000.00
5/9/2002 10/9/2004
Renewal from
previous certificate
dated 5/9/00
$1.75
$157.83
CERTIFICATE OF DEPOS~ 247412051205302
LEGALTITLE:FRANK A. REEDER
FRANK E. REEDER
RUBYJ. BAKER
$10,000.00
5/25/2000 10/25/2004
$15.18
$72.49
CERTIFICATE OF DEPOSIT 247412061003962
LEGAL TITLE:FRANK A. REEDER
FRANK E.REEDER
RUBYJ. BAKER
$40,000.00
12/22/1999 5/22/2004
$60.36
$117.03
CERTIFICATE OF DEPOSIT 247412061809490
LEGAL T1TLE: FRANK A. REEDER
FRANK E. REEDER
$35,000.00
8/2/2002 2~/2005
Renewal from
previous certificate
dated 2/1/2001
$28.24
$318.06
CHECKING 1014176289737
LEGAL TITLE: FRANK A. REEDER
POA'S - RUBY BANKER & FRANK E. REEDER
$804.30
7/1/1997
NA
000671
IRA 257410060280151
LEGAL TITLE: FRANK A. REEDER
$6,175.68
For Beneficiary Claim Form information, please call 1(800)669-2136.
12/13/1999
Re~mncelD:560373
$40.29 $0.00
SAVINGS 3083380183056
LEGAL TITLE: FRANK A. REEDER
POA'S - RUBY BAKER & FRANK E. REEDER
$765.17 5/1/1977
$0.08 $0.33
* Due to system limitations, we can only provide a twelve month average balance on depository accounts.
* Date of death balance does not include accrued interest.
* If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were
N_ made during that time period.
Julia Sorrells March 25, 2003 (540)563-7323
Servicenter Associate Phone Number
abs; at
000671
FARMERS NATIONAL BANK
Marcus A. McKnight III Esquire
IRWIN MCKNIGHT & HUGHES
60 West Pomfret Street
Carlisle, PA 17013
RE: Estate of Frank A. Reeder
March 20, 2003
,t4f 2 2 2003
IRWIN, McKN1GHT & HLIGH5
Dear Mr. McKnight:
Mr. Reeder had the following accounts with this bank that were in his
name alone -
Checking account #12-784-1 opened 2/22/85 with a March 9, 2003 balance of $24,447.37;
this account was non-interest-bearing.
Savings account #9648534 was opened 6/18/84; balance $8,587.79 plus $25.80 accrued
interest.
Individual Retirement Account #9000002 opened 1/15/82; balance $22,057.56 plus
$13.87 accrued interest.
The following certificates of deposit were in Mr. Reeder's name or Frank E.
Reeder or Ruby J. Baker:
#2990159 - $10,000.00 dated 5/5/98, with $72..33 accrued interest
#2990175 - $10,000.00 dated 5/15/98, with $72.33 accrued interest
#2990196 - SZO,O00.O0 dated 5/27/98, with $101.72 accrued interest
#2990198 - $10,000.00 dated 5/29/98, with $49,95 accrued interest
#2990214 - $20,000.00 dated 6/4/98, with $94.28 accrued interest
#2990215 - $10,000.00 dated 6/4/98, with $47.14 accrued interest
#2990228 - $10,000.00 dated 6/9/98, with $44.80 accrued interest
#2990237 - $20,000.00 dated 6/23/98, with $71.99 accrued interest
#2990238 - $10,000.00 dated 6/23/98. with $36.00 accrued interest
#2990286 - $10,000.00 dated 7/31/98, with $16.12 accrued interest
#2990291 - $20,000.00 dated 8/4/98, with $29.17 accrued interest
#2990311 - $10,000.00 dated 8/28/98, with $5.37 accrued interest
#2990349 - $20,000.00 dated 9/22/98, with $189.08 accrued interest
#2990352 - $10,000.00 dated 9/29/98, with $83.55 accrued interest
#2990446 - $10,000.00 dated 1/7/99, with $27.15 accrued interest
#2990621 - $10,000.00 dated 8/3/99, with $14.58 accrued interest
#2990738 - $10,000.00 dated 12/14/99, with $41.53 accrued interest
#2990888 - $20,000.00 dated 7/12/00, with $49.36 accrued interest
#2991000- $10,000.00 dated 12/8/00, with $43.40 accrued interest.
If I can be of further help, please let me know.
Sincerely yours,
'/Carolyn H~. Kough
Box t 50, Ncwville. PA t v241 · ( ? 17) 776-5312
BUREAU OF INDIVIDUAL TAXES
/NHERZTAHCE TAX DZV/SXDN
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
MARCUS A MCKNIGHT ESQ
IRWIN & MCKNIGHT
60 W POMFRET ST
CARLISLE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
'04 FB25 /~8:30
PA z~be:iar-¢ Co., PA
DATE 01-12-200~
ESTATE OF REEDER
DATE OF DEATH 05-09-2005
FILE NUMBER 21 05-02~5
COUNTY CUMBERLAND
ACN 101
REV-15~7 EX AFP
FRANK A
Amount Remitted I
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
CUT ALONG THIS LINE ~* RETAIN LOWER PORTION FOR YOUR RECORDS ~-~
REV-1547 EX AFP (01-03} NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF REEDER FRANK AFILE NO. 21 05-02~5 ACN 101 DATE OI-1Z-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED { ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Zntarest (Schedule C) ($)
q, Hortgagos/Notes Receivable (Schedule D) (q)
E. Cash/Bank Daposits/Hisc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule l) (10)
11. Total Deductions
12. Net Value of Tax Return
157~000.00
155~666.R0
.00
.00
Z95/52~.~1
1~0~39.q5
(8)
5Z,~8Z.85
7,9~7.ZZ
(11)
(12)
15.
NOTE:
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Nat Value of Estate Sub~ect to Tax (lq)
If an assessment was issued previously, 11nas 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
759,0q5.50
ASSESSMENT OF TAX:
15. Amount of Line lq at Spousal rata
16. Amount of Line lq taxable at Lineal/Class A rata
17. Amount of Line lq at Sibling rata
18. Amount of Line lq taxable at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
06-09-Z005 CDOOZ659 1,578.95
11-17-2005 CD005256 .00
qO.~O.07
718,615.~3
ZF PA/D AFTER DATE ZND/CATED, SEE REVERSE
FOR CALCULAT/ON OF ADD/T/ONAL INTEREST.
.00
718,615.~5
18 and 19 will
(15) .00 x O0 = .00
(lc). 718,613-r~5 x OR5= 52,:557.60
(17) .00 x 1Z = .00
(la) .00 x 15 = .00
(19)= 52,557.60
32,337.60
.00
.00
.00
AHOUNT PAID
50,000.00
758.65
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS RE;)UZRED.
ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTIONS.),~--~
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December II, 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 Coeeonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 91qO).
Detach the tap portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NZLLS, 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-I315). Applications are available at the Office
of the Register of Mills, any of the Z5 Revenue District Offices, or by calling the special Z4-hour
ansearing service for forms ordering: 1-800-56Z-ZOSO; services for taxpayers with special hearing end / or
speaking needs: 1-800-447-50Z0 (TT only).
Any party in interest not satisfied with the appraisement, alloaance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZI, Harrisburg, PA 171lB-lOll,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. lB0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-lB01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the First day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you ,ould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which wi1! vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 19BI through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .000548 1987 9Z .000247 1999 7Z .OOO19Z
1982 16Z .000458 1988-1991 11Z .000501 ZOO0 8Z .OOOZ19
1984 llZ .000501 199Z 9Z .000Z47 ZOO1 9Z .000Z47
1985 122 .000556 1995-1994 72 .O0019Z ZOOZ 62 .000164
1986 lOZ .000Z74 1995-1998 92 .000247 ZOOS SZ .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUNBER 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 shown on the
Notice, additional interest must be calculated.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Ruby J. Baker and Frank E. Reeder
being duly sworn according to law, depose= and sayx that they are the personal
_representatives of the Estate of Frank A. Reeder
late of No_r__th Ne_wt~_on _Tpwnphi_p ., Cumberland County, Pa., deceased and that the
within is an inventory made by Ruby J. Baker and Frank E. Reeder , the said personal representatives
of the entire estate of said decedent, cons;sting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn
this ~h
and subscribed before me,
V t l I
Jacqueline L. Drawbaugh, Nota~ F/ublic I
My Comrn~ Expires Aug. 14, 2007 I
RuI~y Ji/tl~ker ~irank E. Reeder
Person~[1 Rep. Personal Rep.
46 Goodyear Rd. 580 Shippensburg Rd.
Carlisle, PA 17013 Newville, PA 17241
Address
Date of Death 09 03 2003
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representaHve.
2. A supplement inventory must be f~led within thirty days of d~scovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
o
?
O
0
0
Inventory of the real and personal estate of
FRANK A. REEDER
deceased
1. 320 Steelstown Road, Newville, North Newton Township, Cumberland County.
2. 5,914 shares Adams County National Bank ...................
3. 1 share Cumberland Valley Co-op Association - Membership Stock .......
4. Cash on Hand ................................
5. Trav.el~rs.Checques'... .... .........................
6. Farmers National Bank - Checking Account #120784-1 . , .........
7. Farmers National Bank - Savings Account #9648534 .... .:i- . . ~ . . . ~.
8. First Union - Savings Account #183065
9. First Union - Checking Account .......................
10. 7,950.082 shares Gibb Financial Services, Inc. - Scudder US Government
Securities Fund ...............................
11. 7,433.427 shares Gibb Financial Services, Inc. - Scudder Managed
Municipal Bond Fund .............................
12. 3,693.307 shares The Vanguard Group - Wellington Fund ............
13. 1993 Ford Truck - Sold 05/14/03 .......................
14. 1999 Oldsmobile 88 LS Sedan - Sold 07/10/03 .................
15. Miscellaneous Personal Property Sold ....................
TOTAL ...................
137,000
133,656
10
6,320
180
24,447
8,613
765
804
70,119
69,725
86,977
5,000
12,000
8,571
564,190
O0
40
00
00
00
37
59
25
30
72
55
38
00
O0
25
81
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
FRANK A. REEDER
Date of Death:
MARCH 9, 2003
No. 21-03-0245
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: X Yes ~ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
~ Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
Date:
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
3/25/04attached to this report. ~~~~,.r~._..
Signature/
Capacity:
IRWIN & McKNIGHT
Marcus A. McKnight III, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
X
Personal Representative
Counsel for Personal Representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 28060!
HARRISBURG, PA 171Z8-0601
COHNONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSHENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
REV-~83 EX AFP COl-g3)
HARCUS A HCKNIGHT ESQ
IRWIN & MCKNIGHT
60 W POHFRET ST
CARLISLE PA 17013
DATE 07-05-200q
ESTATE OF REEDER
DATE OF DEATH 03-09-2003
FILE NUHBER 21 03-0245
COUNTY CUHBERLAND
ACN 201
Amount Rem*i tted
FRANK
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credLt to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
REV-483 EX APr (01-03) -- NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .~
ESTATE OF REEDER FRANK A FILE N0.21 03-0245 ACN 201 DATE 07-05-Z004
ESTATE TAX DETERHZNATZON
I. Credit For State Death Taxes as Verified .00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other States .00
or Territories of the United States
(Excluding Discount and/or Interest)
4. TotaZ Inheritance Tax Assessed 30/758.65
5. Pennsylvania Estate Tax Due .00
TAX CREDITS:
301758.65
PAYHENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AHOUNT PAID
~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE ZS LESS
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE]
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
THAN $1, NO PAYMENT 1S REI)UTRED
ZF TOTAL DUE TS REFLECTED AS A "CRED/T" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE STDE OF TH/S FORH FOR TNSTRUCTTONS.)
PURPOSE OF
NOTICE:
PAYNENT:
To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act Z3 of 2000.
(7Z P.S. Section 9140).
Detach the top portion of this Notice and submit eith your payment to the Register of Nills printed on the
reverse side.
-- Hake check or money order payable to: REGXSTER OF NILLS, AGENT.
REFUND (CR): A refund of e tax credit amy be requested by completing an "Application for Refund af Pennsylvania
Inheritance and Estate Tax" (REV-1315). Applications ara available at the Office of the Register of Nills,
any of the Z5 Revenue District Offices or from the Department's Z4-hour ansaering service for forms ordering:
I-BOO-56Z-ZOSO; services for taxpayers eith special hearing and / or speaking needs: 1-800-447-30Z0 (TT only).
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as sheen on this notice may object aithin
sixty (60) days of receipt of this Notice by:
--aritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z81OZl, Harrisburg, PA 17128-1021,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court.
ADHIN-
ISTRATIVE
CORRECTIONS:
Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601,
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
OR
PENALTY:
INTEREST:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 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 mould appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the date of death.
Taxes which became delinquent before January 1~ 1982 bear interest at the rate of six (6Z) percent per annum
calculated at a daily rata of .000164. All taxes which became delinquent on or after January 1, 1982 will bear
interest at a rate ahich will vary free calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 1982 through 2004 are:
Interest Daily Interest Daily
Yea~ Rate · Factor Yea.._.r Rate Factor Yea.___r
1982 ZOX .000548 1988-1991 llZ .000301 ZOO1
1985 16X .000438 1992 9Z .000247 ZOOZ
1984 llZ .O0030X 1993-1994 7Z .OOO19Z ZOO3
1985 152 .000356 1995-1998 9X .000247 2004
1986 lOX .000Z74 1999 72 .O00lgZ
1986 lOX .000Z74 ZOO0 8Z .000219
--Xntarest is calculated as follows:
Interest Daily
Rate Factor
92 .000247
62 .000164
52 .000137
42 .000110
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notlce~ additional interest must be calculated.
BUREAU OF ZNDIVTDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 171Z6-0601
MARCUS A MCKNIGHT ESQ
IRWIN B HCKNISHT
60 W POMFRET ST
CARLISLE PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
07-13-2004
REEDER
03-09-2003
Z1 03-0245
CUMBERLAND
202
Aeoun'l: Remi t:~ced
REV-T5~ EX AFP C01-DZ}
FRANK A
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, submit: ~he upper portion of ~his fore wi~h your ~cex payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES
REV-736 EX AFP (01-02) x~ NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~
ESTATE OF REEDER FRANK A FILE NO.Z1 03-0245 ACN 202 DATE
ESTATE TAX DETERHZNATZON
1. Credit For State Death Taxes as Verified .00
Pennsy/van/a Inheritance Tax Assessed
(Exclud/ng D/scount and/or Interest)
30,758.65
.00
Inheritance Tax Assessed by Other States
or Territor/es of the Un/ted States
(Exclud/ng Discount and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvan/a Estate Tax Due
301758.65
.00
6. Amount of Pennsylvan/a Estate Tax Prev/ously Assessed
Based on Federal Estate Tax Return
7. Addit/ona! Pennsylvan/a Estate Tax Due
TAX CREDITS:
PAYMENT RECEIPT : DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
AMOUNT
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE ZS LESS
FOR CALCULATION OF ADDITIONAL INTEREST.
.O0
.00
.00
.00
.00
THAN $1, NO PAYNENT ZS REQUIRED
TF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR}, YOU HAY BE
DUE A REFUND. SEE REVERSE STDE OF THIS FORH FOR 1NSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAYMENT:
TO fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Hills,
any of the Z$ Revenue District Offices or from the Department's Z4-hour answering service for forms ordering:
1-BO0-56Z-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3010 (TT only).
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 261021, Harrisburg, PA 17118-1011,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
OR
Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue,
Bureau of Zndivtdual Taxes~ ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 171ZB-0601,
Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
The 151 tax amnesty non-participation penalty is computed on the toter 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.
Additional Pennsylvania Estate Tax assessed as e result of a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (6Z) percent per annum
calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 19BZ will bear
interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA
The applicable interest rates for 19BZ through Z004 are:
Department of Revenue.
Interest Daily Interest Daily Interest
Year Rate Factor Yaa.~_r Rate Factor Year Rate
1981 ZOX ,000548 1988-1991 llZ .000301 2001 9Z
1983 16Z .00043B 1992 91 .000247 ZOOZ 6Z
1984 112 .000301 1993-1994 72 .000191 Z003 52
1985 132 .000356 1995-1998 92 .000247 Z004 42
1986 lOX .000274 1999 7Z .000192
1987 92 .000247 ZOO0 82 .000219
calculated as follows:
--Interest is
Daily
Factor
.000247
.OOOX64
.000137
.000110
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.