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Home My WebLink About03-0645PETITION FOR PROBATE & GRANT OF LETTERS Estate of a/so known as LESTER K. BEAM , deceased. Social Security No. 188-12-3986 NO. 21-03-~ ~,,~' TO: Register of Wi/Is for the County of Cumberland Commonwealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioner, who is 18 years of age or older and the Executor named in the Last Will of the above decedent dated February 28, 1992 , and codicils dated none . The Executor named Martena E. Beam died December 29, 2000 Renunciations for none attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 15 Pine School Road, Gardners, Dickinson Township Decedent, then 89 years of age, died June 27 ,2003, at his residence 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: 15 Pine School Road, Gardners, Dickinson Township, Cumberland County $225,000.00 $ $103,000.00 WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) of Petitioner(s): Ja~ ~. Beam - 1183 Myerstown Road Gardners, PA 17324 717-486-5607 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS The Petitioner(s) above named swear(s) or afffirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of the above decedent, petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this 61:hday of _(_~?~a H~Ot t~~,~Au'qust ' 2003;'~ ''''' ~ / - · ~ y / ~f~r ~,~. ¢'/~Jack E. ~r~am - No. 21-03- fas Estate of LESTER K. BEAM , deceased. DECREE OF PROBATE & GRANT OF LETTERS February 28, 1992 the Last Will of Lester K. Beam granted to Jack E. Beam AND NOW, August 7th , 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 described therein be admitted to probate and filed of record as ; and Letters Testamentary are hereby FEES Probate, Letters, Etc ........ $ 305.00 Short Certificates(-3- ) .... $ 9.00 Renunciation(s) ........... $. JCP ..................... $10.00 Other Will pages (-2-) .... $6.00 TOTAL: .... $ 330.00 Filed. Auc3u~t .7.th, 200 3. ' N ~IcKNIGHT.~& HUGHES Roger ~. ~rwin, Esquire (06282) ATTO~' (Sup. Ct. I.D. No.') 60 West Pomfret St., Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE Call Roger Irwin 249-2353 on 8/7/03. his 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 84489:!.3 No. Local Registrar JUN a o 2003 Date 21-2003-645 H105.143 Rev. 2/87 3RINT ,NENT INK COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH o, ,, I i I pIZ6, 1914' Cum~r~.p~"~P~% _ .~, ' I : I I I. l, /'~'~ ~ ~'~'~ ~ ~ ~ ill. 15 Pin~ Schoo~ Rd. Gardn~rs, PA ~7324 F~ER'S NAME (~. M~. ~ Jack Ram C,~,,,ilk,,, r--I Remov~ from at.eEl crF.H.gCrgmatory Mt. Ho~t~ s,PAI706'. I, LESTER K. BEAM, of Dickinson Township, Cumberland County, Pennsylvania, declare this testament, hereby expressly heretofore made by me. instrument to be my last will and revoking all wills and codicils 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 to my wife, Martena E. Beam; providing she shall survive me by sixty days. 4. Should the gift in Paragraph No. 3 not take effect, I devise and bequeath all of my estate of every nature and wherever situate as follows: (a) 1/3rd to my son, living at the time of my death; alike, Jack E. Beam, and if he is not to his children, share and share (b) is not living at the time and share alike, and (c) 1/3rd to 1/3rd to my daughter, Judy E. Barbour, and if she of my death, to her children, share the four children of my deceased daughter, Jeannette E. Adams; Steven R. Adams, David W. Adams, Jeffery L. Adams and Barry A. Adams, share and share alike. 5. I nominate and appoint Martena E. Beam to be the executrix 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 Jack E. Beam, as substitute executor, also to serve as such without bond, with the same powers as are given herein to my executrix. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint Judy E. Barbour, as substitute executrix, 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 & McKnight, as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~B~ day of February, 1992. ~P /~/' /~" r~ (SEAL) LESTER K. BEAM Signed, sealed, published and declared by Lester K. Beam, 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, LESTER K. BEAM, BETZI A. MORRISON and KATHLEEN M. KENNEY, 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. LESTER K. BEAM- - BE/]FZI -A.I MORRI$O'N' / KATHLEEN M~ KE~EY ~ COMMONWEALTH OF PENNSYLVANIA: : SS. COUNTY OF CUMBERLAND : Subscribed, sworn to and acknowledged before me by LESTER K. BEAM, testator, and subscribed and sworn to before me by BETZI A. MORRISON and KATHLEEN M. KENNEY, witnesses, this day of February, 1992. L ~ 8. ;~N, NOTARY ~t~ ~ J L~Ycm~mss,~ EXPI~ES ~T. ~, ~gg2 J LESTER K. BF_,AN LAW OFFICES IRWIN, IRWIN & McKNIGHT WEST POMFRET PROFESSIONAL BUILDING 60 WEST POMFRET STREET CARLISLE, PENNSYLVANIA 1701:3-3216 ( 717 ) 249-2353 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: LESTER K. BEAM JUNE 27, 2003 21-03-0645 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 September 4, 2003 . Name Address Jack E. Beam Judy B. Barbour Steven R. Adams David W. Adams 1183 Myerstown Road, Gardners, PA 17324 1408 Goodyear Road, Gardners, PA 17324 1004 Trindle Road, Carlisle, PA 17013 Barry_ A. Adams Jeffrey L. Adams 51 Fairfield Street, Carlisle, PA 17013 339 Allen Street, Carlisle, PA 17013 4 Kenwood Avenue, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none. Date: 09/04/03 Name Roger B. Irwin, Esquire Address 60 West Pomfi'et Street Carlisle, PA 17013 Telephone (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 O03O56 IRWIN ROGER B ESQ 60 W POMFRET ST CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 188-12-3986 FILE NUMBER: 2103-0645 DECEDENT NAME: BEAM LESTER K DATE OF PAYMENT: 09/25/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/27/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $13,500.00 REMARKS: TOTAL AMOUNT PAID: ROGER B IRWIN ESQUIRE $13,500.00 SEAL CHECK# 020258 INITIALS: VZ RECEIVED BY.' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX + {6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT D I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) E / Beam Lester K. CE DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MMIDD-YEAR) D 06/27/2003 03/26/1914 E (IF APPLICABLE) SURVIV NG SPOUSE'S NAME (LAST, FI RST, AND MIDDLE INITIAL) N T CAPB HpRL EpIO CRAc KOTK ES OFFICIAL USE ONLY FILE NUMBER 21-03-0645 COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 188-12-3986 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~ 1. Original Return ~ 24i Supplemental Return 4. Limited Estate · Future Interest Compromise (date of death after 1Z- 1Z-82) 6. Decedent Died Testate Decedent Maintained a Living Trust 0 (Attach copy of Will) (Attach copy of Trust) ~] 9. Litigation Proceeds Received [~10. SpousaI Poverty Credit r~ (date of death between 12-31-91 and 1-1-95) (date of death 3. Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME Roger B. Irwin Esq. FI R M NAM E (If Applicable) IRWIN & McKNICHT TELEPHONE NUMBER 717./249- 2355 COMPLETE MAILING ADDRESS 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 17013 R E C A P I T U L A T I O N C O M T 0 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole -Proprietorship 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) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. 106,250~00 None None None 228,500.82 None 1,685.10 30,530.82 378.89 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) OFFICIAL USE ONLY (8) 336,435.92 (11) 30,909.71 (12) 305,526.21 (13). (14) 305,526.21 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 305,526.21 X .0 0 X .0 45 X .12 X .15 (15) 0.00 (16) 13,748.68 (17) 0.00 (18) 0.00 (19) 13,748.68 Copyright (c) ?000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 15 Pine School Road CiTY STATE ZIP Gardners PA 17324 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 13,500.00 687.43 Total Credits ( A + B + C ) (2) (1) 13,748.68 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; ......................... ~ ~ 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 degedent 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? .............................................. C-] ~ 4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [-~ C-] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 14,187.43 0.00 438.7~ 0.0( 0.00 0.00 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 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 Jack F,. Beam DATE ........................................................ ~f~ Gardners, PA 17324 SIGNATURE OF PRC:~A~E-R OTHE'~'~H/%N RE~P'RE.?ENTATIVE IRWIN & McKNIGHT DATE Y/'~//.,~,_, ~'l ,~/. , 60 West Pomfret Street ! ,/ \ o- ........................... ~0;'daies Of death on or a~tte~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)1. 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. 9~ 16(a)(~ )]. 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. Copyright (c) 2:000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) REV- 150~ EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER Lester K. Beam SSf/ 188-12-3986 06/27/2003 21-03-0645 All real prope~f owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 15 Pine School Road, Gardners, Cumb. County TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) 106,250.00 $ 106,250.00 Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1502 EX (Rev. 1-97) REV- 150'8 EX + (1-97> COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Lester K. Beam SS~/ 188-12-3986 06/27/2003 21-03-0645 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 1 2 3 4 5 6 7 8 9 DESCRIPTION Cash on hand M&T Bank, certificate of deposit PNC Bank, certificate of deposit PNC Bank, certificate of deposit PNC Bank, checking account PNC Bank, savings account Waypoint Bank - certificate Miscellaneous personal property Miscellaneous personal property kept sold by family members TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE Of DEATH 270.00 50,085.77 50,021.02 32,173.39 3 887.55 10.747.18 69,973.56 5 338.00 6 004.35 $ 228,500.82 (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) REW~51;~ EX+(1-97) SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Lester K. Beam SS# 188-12-3986 06/27/2003 21-03-0645 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCR PTION OF PROPERTY % OF ITEM INCLUDETHENAMEOFTHETRANSFEREE. THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 Prudential Financial, 1,685.10 1,685.10 Annuity paid to children TOTAL (Also enter on line 7, Recapitulation) $ 1,685.10 (If more space ~s needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97) REV- 151~ EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lester K. Beam SS# 188-12-3986 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 06/27/2003 FILE NUMBER 21-03-0645 Debt of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A, FUNERAL EXPENSES: 1 Grave opening 1 2 3 4 5 6 Hollinger Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Jack E. Beam Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 1183 Myerstown Rd City Gardners State PA Zip 17324 Year(s) Commission Paid: 2003/2004 Attorney's Fees IRWIN & McKNIG[-Tr 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 Hardy Auctioneering - fees Register of Wills - filing fee Settlement charges on real estate sale Steven Barrett Real Estate The Sentinel - Legal - estate notice publication TOTAL (Also enter on line 9, Recapitulation) AMOUNT 500.00 6,477.12 9,620.00 10,120.00 330.00 75.00 2,454.07 25.00 558.63 275.00 96.00 $ 30,530.82 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1511 EX (Rev. 1-97) REV-151'2 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ].ester K. Beam SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS 188-12-3986 06/27/2003 FILE NUMBER 21-03-0645 Include unreimbursed medical expanses. ITEM NUMBER DESCRIPTION 2 3 4 Everett Cash Mutual, fire policy Hartzell Eye MDs Met-Ed Sprint Telephone TOTAL (Also enter on line 10, Recapitulation) AMOUNT 77.50 53.63 178.20 69.56 $ 378.89 (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-151'3 EX+(9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lester K. :Beam SS~/ 188-12-3986 NUMBER II. SCHEDULE J BENEFICIARIES 06/27/2003 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116~1.2)] Barry A. Adams 339 Allen Street Carlisle, PA 17013 David W. Adams 51 Fairfield Street Carlisle, PA 17013 Jeffrey L. Adams 4 Kenwood Avenue Carlisle, PA 17013 Steven R. Adams 1004 Trindle Road Carlisle, PA 17013 Judy B. Barbour 1408 Goodyear Road Gardners, PA 17324 Jack E. Beam 1183 Myerstown Road Gardners, PA 17324 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Grandson Grandson Grandson Grandson Daughter Son FILE NUMBER 21- 03 - 0645 AMOUNT OR SHARE OF ESTATE 1/12 remainder 1/12 remainder 1/12 remainder 1/12 remainder 1/3 remainder l/3 remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DI$¥HiBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE $ 0.00 CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, inc. Form REV- 1513 EX (Rev. 9-00) I, LESTER K. BEAM, of Dickinson Township, Cumberland County, Pennsylvania, declare this testament, hereby expressly heretofore made by me. instrument to be my last will and revoking all wills and codicils 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 to my wife, Martena E. Beam; providing she shall survive me by sixty days. 4. Should the gift in Paragraph No. 3 not take effect, I devise and bequeath all of my estate of every nature and wherever situate as follows: (a) 1/3rd to my son, Jack E. Beam, and if he is not living at the time of my death; to his children, share and share alike, (b) 1/3rd to my daughter, Judy E. Barbour, and if she is not living at the time of my death, to her children, share and share alike, and (c) 1/3rd to the four children of my deceased daughter, Jeannette E. Adams; Steven R. Adams, David W. Adams, Jeffery L. Adams and Barry A. Adams, share and share alike. 5. I nominate and appoint Martena E. Beam to be the executrix 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 Jack E. Beam, as substitute executor, also to serve as such without bond, with the same powers as are given herein to my executrix. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint Judy E. ~arbour, as substitute executrix, 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 & McKnight, as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of February, 1992. LESTER K. BEAM Signed, sealed, published and declared by Lester K. Beam, 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. ACKNOWLEDGEMENT AND AFFIDAVIT WE, LESTER K. BEAM, BETZI A. MORRISON and KATHLEEN M. KENNEY, 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. LESTER K. BEAM- B~FZI A. MORRISON' / KATHLEEN M: KEN~E~ COMMONWEALTH OF PENNSYLVANIA: : SS. COUNTY OF CUMBERLAND : Subscribed, sworn to and acknowledged before me by LESTER K. BEAM, testator, and subscribed and sworn to before me by BETZI A. MORRISON and KATHLEEN M. KENNEY, witnesses, this day of February, 1992. ,/~ No'rA~AL SEAL~ [ ~ ~6~,4,8S,~ EXPIRES ~Y. Conestoga Title Insurance Co. Settlement Statement U.S. Department of Labor and Urban Development A. HUDol UNIFORM SE'~'LEMENT STATEMENT -123 East King Street, Lancaster PA 17602 Phone 1-800-732-3555 In Lancaster 299-4805 FAX 717-295-7155 FHA 2. [ ] FmHA 3~ [ ]Conv. Unins. [6. File Number: Loan Number: f. [ ] VA 5. [ ] Cony, Ins. 0002853642 C, NOTE: This form furnishes a statement of settlement costs. Amours paid to and by the settlement ager closing; they are shown for informational purposes and are not included in the totals. Name & Address of Borrower: E~ Name, Address and TIN of Seller: Troy R, Lehman and Michele D. Lehman Jack E. Beam, Executor 80 Sunnyside Cemetery Road 1183 Myerstown Road York Springs, PA 17372 Gardners, PA 17324 !TIN of Seller: 125.6830853 G. Property Location: Place of Settlement: H, Settlement Agent: 15 Pine School Road Snelbaker, Brenneman & Spare, P.C. Gardners, Pennsylvania 44 West Main Street Keith O, Brenneman Mechanicsburg, PA 17055 (717) 697-8528 (Fax)-717-697-7681 t of Borrower's Transaction ~ K. Summary of Seller's Transaction 100. Gross Amount Due from Borrower 400, Gross A""~mount Due to Seller 101, Contract sales price $106,250.00 401. Contract sales price 102, Personal pro.._.perty ~ -- 402. Personal property 103. Borrower's settlement charges (line 1400) $5,993.34 403 -- Payoff -- 404 105 405 Adjustments for items paid by seller in advance Adjustments for items p._..ald by seller in advance to ¢06. City/town taxes to taxes 11/07/03 to 12/31/03 $3-'~"~'.'.'.'.'.~.91 407. County ta'--"~---"~es 11/07103 12/31/0: 108. Assessments to ¢08, Assessments to 109 School Taxes 11/07/03 to 06/30/0._.~4 $844.96 409 School Taxes 11/07/03 to 06/30/~'~ 110 410 111 411 112 412 113 413 120. Gross Amount Due From Borrower $113,124,2---"~'*~--'~ 420. Gross Amount Due to Seller 200. Amounts Paid by or in Behalf of Borrower 500, Reductions in Amount Due to Seller $10,625.0{~ 501, Excess dep.__osit (see instructions) (s): ~ 502. Settlement charges to seller (line 1400) 203 204 503. Existing Io_ an(s) taken subject to 205 504. Payoffo.__...~._.~f first mortgage 206 505. Payoff o....~f second mortgage 207 506 507 208 Lender Discount Point Credit $970,59 508 209 ~ 509 -- ustments for items unpaid._.___by seller ~ Adjustments for items unpaid by seller to 5--10, City/town taxes ~ to ' taxes to 511. County taxes to 212, Assessments to 512. Assessment~ to 213 to 513 214 to 215 514 216 __ 515 516 217 517 218 t 519 220. Total Paid By/fo_ r Borrowe..._____~r ~ 520. Total Reduction of Amount Due to Seller 300. Cash at Settlement From/to Borrower [ ~ $00. Cash at Settlement To/from Seller 301. Gross amount due from borrower (l~ $113,124.21 501. Gross amount due to seller (line 420) 302. Less amounts paid by/for borrower ~ $108,654.59 602. Less reductions in amount due seller (line 520) ~ i ~~ 903. Cash [X]to [ ] from Seller ~ Substitute Fort 1099 Seller Statement OMB No. 2502-0265 8. Mortgage Insurance Case Number: 5517392537-703 F, Name & Address of Lender: National City Mortgage Company 3232 Newmark Drive Miamisburg, OH 45342 2003 $35,91 $844.96 $1,439.50 $107,130.87 $1,439.50 $105,691.37 The information in Blocks E, G, H, I & line 401 (or if line 401 is asterisked, line 403 and 404) is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a sanction will be imposed on you if this item Is required to be reported and the IRS determines that it has not been reported. If this real estate is your principal residence, file FORM 2119, Sale or Exchange of Principal Residence, for any gain, with your income tax return; for other transactions, complete the applicable parts of Form 4797, Form 6252 and/or Schedule D (Form 1040). You are required to provide the Settlement Agent (named above) with your taxpayer identification numbe?. If you do not provide the Settlement Agent with your taxpayer identification number, you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, I certif7 that the number shown on this statement is my correct taxpayer identification number. Seller Seller L. Settlement Charges 700. Total Sales/Broker's Commission: (based on price) @ Paid from Paid from Division of Commission (tine 700) as follows: Borrower's 701 Funds at Seller's Funds al 702 Settlement Settlement 703. Commission paid at Settlement 704 800. Items Payable in Coni~,~ction with Loan 801. Loan Origination Fee to National City Mortgage Company 956.2~ 802. Loan Discount 803. Appraisal Fee to Robert Banzhoff 325.01 804. Credit Report to CBC Services 17.0(~ 805. Lender's Inspection Fee 806. Flood Certification Fee to First American Flood Data Services 17.0t 807. Express Mail Fee 15.0(3 808. Tax Service Fee to Lereta Corp 77.00 509. Loan Processing Fee 150.00 810. Underwriting Fee 150.00 811 813 814 817 900, Items Required by Lender to Be Paid In Advance 901. Interest from 11/07/03 to 12/01/03 @ $15.95 per day 382.80 902. Mortgage Insurance Premium for FHA One Time MIP 1,434.38 903. Hazard Insurance Premium for 1 year to Erie Insurance - $323.00 (P.O.C.) 9O4 905 1000. Reserves Deposited with Lender ;1001. Hazard Insurance 3.00 months @ $26.92 per month 80.76 ~1002. Mortgage Insurance 1.00 months @ $39.62 per month 39.62 1003. City property taxes months @ per month 0.00 1004. County property taxes 9.00 months @ $19.86 per month 178.74 1005. Annual assessments months @ per month 0.00 1006. School taxes 6.00 months @ $108.90 per month 653.40 ~1007 1008 1009. Aggregate Accounting Adjustment -301.86 1100, Title Charges 1101. Settlement/closing fee 11102. Abstract/title fee 1103. Title examination 1104. Title insurance binder 1105. Document preparation 1106. Notary fees to Susan Zych 1107 Attorney's fees to Snelbaker, Brenneman & Spare P.C. (includes above item numbers 1108. Title insurance to Keith O. Branneman, Agent, Conestoga Title Insurance Company 893.75 (includes above item numbers 1101-1106) 1109. Lender's coverage: $97,059.00 1110 Owner's coverage $106,250.00 1111. Insured Closing Letter from Conestoga Title Insurance Company to National City Mortgage Co. 35.00 1112. Endorsements 100, 300 at $50.00 each 100.00 1113 '1200. Government Recording and Transfer Charges 1201. Recording Fees: Deed: 38.5 Mortgage: $50,50 M/L Sfip: 89.00 1202. City/county tax/stamps Deed: $1,062.50 Mortgage: 1,062.50 1203. State tax/stamps Deed: $1,062.50 Mortgage: 1,062.50 1204 1208 1206 1300. Addttional Settlement Charges 1301. Survey 1302. Pest Inspection 1303. Courier Fee to 1304 Snelbaker, Brenneman & Spare, P.C. - Federal Express Fee 15.00 1305 1306 1307 1308 t400. Total Settlement Charges (This number transfers to Lines 103 & 502 Above) 5,993.34 1,439.50 Certification have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all reciepts and disbursements made on my account or by me in this transaction. I further certify that t have received a copy of the HUD-1 Settlement Statement /'~ Tr°~R~L~I~m~' ~"~-- Jack E. ~l~.a~, Executor /~ Seller / . J [ / ~ ~ Borrower . Seller ~ Michet~e (D~man . - To the best of my knowledge the HUD-1 Settlement Statement which I have prepared is true and accurate account of the funds which were received and hav~n or will ~disbursed by the undersigned as pall of the settlement of this transaction. ~'~//~ ~ ~e: .ovem~r ~, 200~ Settlem~n~Agen~Keith O. Brenneman WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. AUG-14-200~ 22:59 PMCBAMK 412 768 ~45S P.Oi PNCBAN( August 15, 2003 Irwin MeKnight & Hughes Attn: Roger B Irwin W Pomfret Professional Bldg. 60 W Pomfret St. Carlisle, PA 17013-3222 Estate ofLester K Beam (Deceased) SSN: 188-12-3986 DOD: 06-27-2003 Dear Mr. Invin: In response to your request for Date of Death balances for the cu~omer noted above, our records show the fo/lowing: Certificate of Deposit Account#21001051475 F.~tablished 10-03-1983 MR LESTER K BEAM DOD balance: $50,000.00 + $21.02 accrued interest Account#31500229732 Established 02-07-2001 MR LESTER K BEAM DOD balance: $32,148.19 + $25.20 accrued interest Ch~cki~g Account Account5140180368 Established 04-01-1963 LESTER K BEAM DOD balance: $3,887.44 + $0.11 accrued interest Savings Account Account5130319629 Established 07-01-1981 LESTER K BEAM DOD balance: $10,746.89 + $0.29 accrued interest Page 1 of 2 Please note that this office only provides date of death balances for deposit accounts (1RAs, CDs, Checking and Savings accounts), We do not process any financial transactions or provide statements. If you need ass/stance with any of these items, please call 1-888-PNC.BANK (1-855-762-2265) or stop by your local PNC Bank branch office. SincerelY, Erica L Schlegel PNC Decedent Reporting First. side Center 500 First Ave, 4t~ F1 CIF Pittsburgh PA 15219-3128 1-800-762-1775 Member FDIC Page 2 of 2 TOTAL P.02 LOOK FOR US. WE'LL GET YOU THERE. 07/22/2O03 IRWIN MCKNIGHT & HUGHES 60 W POMFRET ST CARLISLE PA 17013 Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death The information which you requested on the account(s) of LESTER BEAM (Social Security Number 188-12-3986) is/are as follows: 8000031522 CERTIFICATE 04/08/97 69866.96 86.60 '69973.56 Account Ownership SOLE Name of Joint Owner, if any Date Ownership Was Established Account Number Class of Account Date Opened PrinciPal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established JUL 23 2003 Additional Information Requested ~/~ ,Lt~/~erely' · / SENIOR SERVICES REP. RO. Box 171 I, HARRISBURG. PENNSYLVANIA 17105-1711 Toll Fr~ 1-866-WAYPOINT (i-866-91~9-7646) · IN YORK AREA 717/815-4500 · vvvvw, wagpointbank.com Drive. ,~'~.0. Box 767, Buffalo, NY 14240-0767 Imvin, McKnight & Hughes Attorneys At Law West Pomfret Street West Pomfret Professional Bldg Carlisle, PA 17013-3222 Re: Estate of Lester K. Beam Social Security: 207-30-5083 Date of Death: dune 27, 2003 Dear Sir or Madam: Phone (302) 934-2909 F ax (302) 934-2955 July 21, 2003 JUL 25 2003 Per your inquiry dated Ju.ly 8, 2003, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type of Account Account Nu~nber Ownership (Names oJ) Opening Date Balance on Date of Death Accrued Interest Total Certificate of Deposit 31003911878816 Lester Kenneth Beam, Owner 08/13/02 $50,000. O0 $ 85.77 $50,085.77 Sincerely, (302) 934-2909 Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of Lester K. Beam also known as ,Deceased No. 21-03-0645 Date of Death 06/27/2003 Social Security No. 188-12 -3986 Jack E. Beam, Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside 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. Name of Attorney: I.D. No.: Roger B. Irwin Esq. 06282 Address: 60 West Pomfret Street Carlisle, PA 17013 Telephone: 717/249-2353 Personal Representative Signature: (~~ ~'~ .~ Jac~ E. Beam Signature: Address: 1183 Myerstowq Rd Gardners, PA 17324 Telephone: 717 Dated: 11/14/2003 Description Value REAL ESTATE/PA: 15 Pine School Road, Gardners, Cumb,~ County 106,250.00 106,250.00 (Attach additional sheets if necessary) continued on reverse side Total: 334,750.82 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-7 (199;~) BUREAU OF INDZVZDUAL TAXES TNHERTTANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17118-0601 ROGER B IRWIN ESQ IRWIN & MCKNIGHT 60 W POHFRET ST CARLISLE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX :-~ ~; ~_;;~ O( DATE ~':' ...... ' '* ESTATE OF DATE OF DEATH ACN PA 170~i~b~iii~D;; Co., PA 01-12-2004 BEAM 06-27-2003 21 03-0645 CUMBERLAND 101 Amoun4: Rami~ed RE¥-I~i7 EX AFP LESTER K HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND C0 COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BEAH LESTER K FILE NO. 21 03-0645 ACN 101 DATE 01-12-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~nership Zn~eres~ (Schedule C) ($) ~. Mortgages~No,es Receivable (Schedule D) (~) 5. Cash/Bank Depos1~s/Nisc. Personal Proper~y (Schedule E) (5) 6. Join(ly Owned Proper~y (Schmdulm F) (6) 7. Transfers (Schedule G) (7) 8. To~el Assa~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Cos~s/Nisc. Expenses (Schedule H) (9) 10. Debts/Not,gage Liabilities/Liens (Schedule I) (10) 11. To*al Deductions 12. Ne~ Value of Tax Re~urn 106/250. O0 .00 .O0 .00 228/500.82 .00 NOTE: To insure proper cred/~ ~o your account, subm/~ ~he upper por~ion of ~hXs for. wi~h your ~ax payment. 30,530.82 378.89 (11) 30.909.71 (12) 305,526.21 19. Pr/nc/ TAX CREDITS PAYIIENT DATE 09-24-2003 13. 1~. NOTE: ASSESSMENT OF TAX: 15. Amoun~ of L/nm 1~ a~ Spousal ra*e 16. Amoun~ of Line lq *axable a~ Lineal/Class A ra*a 17. Amount of Line 1~ a~ SAbllng ra~e 18. Amoun~ of Line lq ~axable a~ Collateral/Class B ra~e )al Tax Dun reflect flgures that include the total of ALL returns assessed to date. (15) .00 X 00 = (16) 305,526.21 x 045= (17) .00 X 12 = (1s) .00 x 15 : (19)= Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Nm* Value of Es4:a4:e Sub~ec4:4:0 Tax (lq) 305,516.21 :if an assess;eat ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill .00 .00 13,748.68 .00 .00 13,748.68 RECE/PT NUMBER CD005056 ZF PA~D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADD/TIONAL INTEREST. DISCOUNT INTEREST/PEN PAID (-) 687.43 ANOUNT PAID 13,500.00 TOTAL TAX CRED:iT 14,187.43 BALANCE OF TAX DUEI 438.75CR ZNTEREST AND PEN. .00 TOTAL DUE 438.75CR ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" {CR), YOU NAY BE DU~.~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)'~ 1/685.10 (s) 336,435.91 RESERVATION: PURPOSE OF NOT[CE: PAYNENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11, 1981 -- 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 yearst the Commonmaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. To RJlfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act Z~ of 2000. (71 P.S. Section 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: REGISTER 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-ISIS). Applications ars available at the Office of the Register of Hills, any of the 25 Revenue District Offi:ss, or by calling the special 2q-hour answering service for forms ordering: 1-800-561-ZOSO; servi¢.as for taxpayers with specie! hearing and / or speaking needs: 1-800-q47-50Zg iTT only). Any party in interest not satisfied mith the appraisement, alloaanca, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object eithin sixty (60) days of race[pt of this Notice by: --written protest to the PA Department cf Revenue, Board of Appeals, Dept. 181011, Harrisburgt PA 17118-1011, --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 on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dapt. 280601, Harrisburg, PA 171ZS-060l Phone (717) 787-6505. See page S 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 (5) calendar months after the decedant's death, a five percent (51) discount of the tax paid is allowed. Tho 151 tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, and not paid before January 18, 1996, tho first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the tho 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, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 91 .000247 1999 72 .00019Z 1985 16Z .000458 1988-1991 112 .000501 ZOO0 82 .000119 1984 llZ .OOO301 1992 92 .000247 ZOOl 9Z .000247 1985 15Z .000~56 1995-1994 72 .000192 2002 6Z .000164 1986 102 .000Z74 1995-1998 92 .000247 2005 SZ .000157 --Interest is calculatsd as follows: TNTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELZNQUENT 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. Estate of: Date of Death: County: Lester K. Beam 06/27/2003 Cumberland INVENTORY CASH: Cash on hand M&T Bank, certificate of deposit PNC Bank, certificate of deposit PNC Bank, certificate of deposit PNC Bank, checking account PNC Bank,.savings account Waypoint Bank - certificate PERSONAL PROPERTY: Miscellaneous personal property - kept by family members Miscellaneous personal property - sold 270.00 50,085.77 50,021.02 32,173.39 3,887.55 10,747.18 69,973.56 5,338.00 6,004.35 217,158.47 11,342.35 -1- BUREAU OF 'rNDZVTDUAL TAXES 'rNHER'rTANCE TAX D'rv/s*rON DEPT. Z80601 HARRI*SBURG, PA 17128-0601 COHNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ]:NHERZTANCE TAX STATEHENT OF ACCOUNT ROGER B IRWIN ESQ IRWIN & HCKNIGHT 60 W POMFRET ST CARLISLE Reco~-c~,~:~:~:~:~,~ of DATE OZ-17-ZOOq Re~ji5~,~' ~.;~ ",,/~'s ESTATE OF BEAM DATE OF DEATH 06-Z7-2005 FZLE NUHBER 21 05-06q5 '04 MRR -5 P3 ~4 COUNTY CUHBERLAND ACM 101 Amoun'l: REV-Z6D? EX AFP (D1-05) LESTER K HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF UILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his fora wi~h your ~ax payment. CUT ALONG THIS LINE ~* RETAIN LOWER PORTION FOR YOUR RECORDS *-~ REV-1607 EX AFP (01-03) ~ ZNHER'rTANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF BEAN LESTER K FILE NO. Z1 05-06~5 ACM 101 DATE 0Z-17-200~ THIS STATEHENT 1S PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAHED ESTATE. SHO#N BELON 1S A SUMMARY OF THE PRZNC/PAL TAX DUE, APPLZCAT/ON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPL~CABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTHENT: 01-05-Z00~ PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 09-2q-2005 CD005056 687.q$ 01-26-200q REFUND 13,7q8.68 .00 13,500.00 q$8.75- ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTERESTo ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CRED/T" (CR), TOTAL TAX CREDIT 15,7q8.68 BALANCE OF TAX DUE .00 ~NTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. ) PAYHENT: Detach the top portian of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGZSTER OF NTLLS, AGENT. -- If NON-RESIDENT DECEDENT eaka chock or money order payable to: COHHONWEALTH OF PENNSYLVAN]:A. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, amy be requested by coepleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara available at the Office of the Register of Hills, any of the 13 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering: 1-800-361-1050; services for taxpayers with special hearing and / or speaking needs: 1-600-~7-3010 (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17118-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. PENALTY: The 151 tax amnesty non-participation panaIty 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) eonths and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, [981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after January l, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Interest Daily Year Rate Factor The applicable interest rates for 1981 through Z003 ara: Interest Daily Interast Year Rate Factor Year Rata Daily Factor 1982 202 .0005~8 1987 91 .0001~7 1999 71 .000192 1983 161 .000¢38 1988-1991 llZ .000301 ZOO0 81 .000219 198~ lIE .000301 1991 91 .0002~7 2001 91 .0002~7 1985 X3Z .000356 1993-199~ 71 .0aolgz ZOOE 62 .00016~ 1986 IOZ .00027~ 1995-1998 91 .0002~7 ZO0~ 51 .000137 --Interest is calculatad as follows: /NTEREST = BALANCE OF TAX UNPA/D X NUMBER OF DAYS DEL/NQUENT X DATLY TNTEREST 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 date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RUI,E 6.12 Name of Decedent: LESTER K. BEAM Date of Death: JUNE 27, 2003 No. 21-03-0645 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 do Date: 3/25/04 Capacity: 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 attached to this report. Signature // j / IRWIN & M~NIGHT Roger B. Irwin, 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