HomeMy WebLinkAbout04-0396 REAGER & ADLER, PC
ATTORNEYS AND COUNSELORS AT LAW
2331 MARKET STREET
CAMP HILL, PENNSYLVANIA 17011-4642
717-763~
TELEFAX 71'~-~:7366
VVEBSlTE: Reager~dlerPC.¢om
THEODORE A. ADLER + THOMAS O. VVILLIAMS
DAVIDW. REAGER '04 ~{~3~ 23 !3,]! :~2 SUSANH. CONFAIR
CHARLES E. ZALESKI JOANNE HARRISON CLOUGH
LINUS E. FENICLE SUSAN J. SMITH
DEBRA DENISON CANTOR
['~t, ;I ~'~ i~ ...... + Certified Civil Trial Specialist
Writer's E-Mail Address: reagerpc~epix.net
April 21, 2004
Nelson Powden
2219 Ya!e Avenue
Dear Nelson:
Enclosed please find the following original documents for the probate of your mother's Last Will and
Testament:
1. Petition for Grant of Letters
2. Estate Information Sheet (please 'insert your social security number)
3. Original Last Will and Testament
Please take all of these original documents to the Cumberland County Register of Wills along with
an original death certificate.
There will be a probate fee due at the time of probate in the amount of $146.00. This is based on you
ordering two Short Certificates. The Short Certificates evidence your authority to act on behalf of the estate.
The probate fee can be paid from the proceeds of the joint account.
The Register of Wills will forward the Short Certificates to me and I will contact you once I receive
them so we can proceed with settling the estate.
In the event you have any questions, please feel free to contact me.
Very truly yours,
Morea D. Zercher
Legal Assistant
Enclosure
Cumberland County
PETITION FOR GRANT OF LETTERS
Estate of Kathr~n E. McCrone No. ~-/-
also known as
, Deceased Social Security No. 184-12-2010
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or named in the Last Will of the
~-~ Decedent, dated 10/1/92 and codicil(s) dated n/a
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minodtate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship
..
(COMPLETE iN ALL CASES:) Attach additional sheets if necessa~.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at Essex House 20 N. 12th Street, Apartment 344, Lemoyne, Lemo¥ne Bore, Pa 17043 (list street, number and municipality)
Decedent, then 80 . years of age, died Januar~ 1 ,2004 , at Hol¥ Spirit Hospital
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA) All personal property ......................................... $ 55,000.00
(if not domiciled in PA) Personal property in Pennsylvania .................... $
(If not domiciled in PA) Personal property in County .............................. $
Value of real estate in Pennsylvania
$
Total ..................................................................................................................... $ 55,000.00
Real Estate situated as follows:
none
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
L Signature Typed or printed name and residence
~_~ ~'~ Nelson L. Powden, II
/,,~.Z.~ z.. Po~D~'/~' '-" 2219YaleAvenue
Camp Hill, PA 17011
RW-7
Oath of Personal Representative
Commonwealth of Pennsylvania
County o[ Cumberland
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of P~titioner(s) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and truly administer the e~'~'~orj~g to I~w/~
Sworn to and affirmed and subscribed
before me this ~,P--~ day of
DECREE OF REGISTER
Estate of Kathrvn E. McCron~ Deceased No. ~/-
also known as
Social Security No: 184-12-2010 Date of Death: 1/1/04
AND NOW, -/~,/:)'~ '/ ~ ~ , ~ .'~', in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me, ~ C.
IT IS DECREED that Letters ~ Testamentary [~ of Administration (c.t.a., d.b.n.c.t; pendente lite; ~:lurante abser~ durante min~itate)
are hereby granted to Nelson L. Powden, II
in the above estate and that the instrument(s), if any, dated
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.i:
FEES
Letters .................................... $
Short Certificate(s) ............... $ ~:,. d~<::~ //'-' Regi.~ter ~~.~ ~ ~~.,,..
Renunciation .......................... ,
Affidavit ( ) ....................... $
Extra Pages ( ) ..............$ /
~ -- Affo~e~,,~
Codicil ................................. $
JCP Fee ................................. $ /~:~,
Attorney: Linus E. Fenicle
Inventory & Tax Forms ............. $ I.D. No: 20944
Other ...................................... $ Address: 2331 Market Street
Camp Hill PA 17011
TOTAL ............................. $
Telephone: 717-763-1383
DATE FILED:
RW-TA
his is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in accordance
with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Charles Hardester
State Registrar
3 1 4 6 6 5 A PR 0 8 200
No. Date
~REPLACES ORIGINAL CERTIF~NwEALTN OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
FOR ITEM(S): 1-34
T · CERTIFICATE OF DEATH L~ '0 1 5 0 8 1
...... ~.~;1:1-o4~,, ~., ~'~-~-o~C°~t~,~. . F'~-,~,~ .... ~:~-s-o4 ~
Kathryn E. McCrone I" F l" 184 -- 12 ~ 201~ ~.. 1'/l/04
I ' i It I~. I~. I
Cumberland ~. Camp Hill .. Holy spirit Hospital
. m ~ite
Soo~ee~er stat~ ~t. I.,, ...... '1.,, ~ / o.,~., ~arr~d ~dsa~ ~c~ron~
20 N 12th St Apt 344 ,~s,~ ~
Lemoyne, Pa. ~'~ ,m.~ Cumberland ~"~
~rs Lester O. Thompson ~. E~a M. Parthemore
Mm].nn 1.. Powden ~. 221q Y~I~ Av~.. ~ ~11. P~. 17~1]
~,c. Con-O-Lite Crematory ~d. Schaffersto~,
~ ~ ~ ,,,. 1/3/04 Pa.
a~. 0-1 ~OOg-L
10:50 A.~. 1/1/0~
Rd
Lemoyne
LAST WILL AND TESTAMENT
KATHRYN E. Mc~RONE
I, KATHRYN E. McCRONE, of Lower Swatara Township, County of
Dauphin and Commonwealth of Pennsylvania, declare the following to
be my Last Will and Testament, hereby revoking all Wills and
Codicils heretofore made by me.
ARTICLE I
I direct that all' my just debts and funeral expenses,
including the cost of my gravemarker, shall be paid from the assets
of my residuary estate, as soon as practicable after my decease, as
a part of the expense of the administration of my estate.
ARTICLE II
I give and bequeath the any automobile I may own at the time
of my death to my granddaughter, MICHELLE L. ELLINGER, now or
formerly of Middletown, Dauphin County, Pennsylvania, if she is
then living.
ARTICLE III
I give, devise and bequeath all of the rest, residue and
remainder of my estate, real, personal or mixed and wherever
situate, including lapsed legacies and any property over which I
have power of appointment, to my son, NELSON L. POWDEN, II, now or
formerly of Camp Hill, Cumberland County, Pennsylvania, if he is
then living. If he is not then living, I give, devise and bequeath
my residuary estate to those of my grandchildren who are then
living, including those grandchildren, if any conceived prior to my
death but born after my death, in equal shares, per capita.
ARTICLE IV
I direct my Personal Representatives, hereinafter named, to
pay out of the principal of my estate, as a part of the
administration of my estate, all taxes that may be assessed in
consequence of my death, of whatever nature and by whatever
jurisdiction imposed.
ARTICLE V
My Personal Representatives shall have the following powers,
in addition to those vested in them by law and by other provisions
of my Will, applicable to all property, including property held for
minors, whether principal or income, exercisable without court
approval, and effective until actual distribution of all property.
A. To retain any or assets of my estate, real or personal,
without regard to any principle of diversification, risk or
productivity.
B. To invest in all forms of property, common trust funds
and mortgage investment funds, without restriction to investments
authorized for Pennsylvania fiduciaries, as they deem proper,
without regard to any principle of diversification, risk or
productivity.
C. To sell, at public or private sale, to exchange or to
lease for any period of time, any real or personal property, and to
2
give options for sales, exchanges or leases, for such prices and
upon such terms and conditions as they deem proper.
D. To borrow money from any person or institution, and to
mortgage or pledge any or all real or personal property, as they,
in their sole discretion, shall choose, without regard for the
dispositive provisions of this instrument.
E. To compromise claims or controversy.
F. To allocate receipts and expenses to principal or income,
or partly to each, as they, from time to time, think proper, in
their sole discretion.
G. To distribute in cash or kind, or partly each.
ARTICLE VI
I hereby name and appoint my son, NELSON L. POWDEN, II, now or
formerly of Camp Hill, Pennsylvania, as Executor of this my Last
Will and Testament. Should my said son predecease me or be
unwilling or unable to serve in such a capacity, then I name my
husband, EDGAR M. McCRONE, now or formerly of Middletown,
Pennsylvania, as Executor of this my Last Will and Testament.
ARTICLE VII
I hereby direct that my Personal Representatives shall not be
required to give bond for the faithful performance of their duties
in any jurisdiction.
3
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
/ day of ~e~f , 1992. This Document, in its entirety,
consists of Six PaGes, this beinG PaGe Four.
McCRONE
SIGNED, SEALED, PUBLISHED, and DECLARED by the above named
Testatrix, KATNRYN E. McCRONE, as her Last Will and Testament, and
in the presence of us, who, at her request, in her presence and in
the presence of each other, have hereunto subscribed our names as
witnesses.
~~ c~. ~xj of Harrisburq, Pennsylvania 17111
TINA L. HEIGES U
A~ /~ of Hummelstown Pennsylvania 17036
4
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF DAUPHIN )
I, KATHRYN E. McCRONE, Testatrix whose name is signed to the
attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my Last Will and Testament; that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
Sworn or affirmed to and acknowledged before me by KATHRYN E.
McCRONE, the Testatrix, this /$7 day of pC~J~ , 1992.
Notary Publi
My Commission Expires:
I H Ma~ E. Ni~ey, Notary Public
/ umme.stown .b~.ro, Dauphin County
bMY Commission ~xp~res Auo. 23, 1996
5
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF DAUPHIN )
We, JEFFREY M. MOTTERN and TINA L. HEIGES, the witnesses whose
names are signed to the attached or foregoing instrument, being
duly qualified according to law, depose and say that we were
present and saw Testatrix sign and execute the instrument as her
Last Will and Testament; that she signed willingly and that she
executed it as her free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of the
Testatrix signed the Will and witnesses; and that to the best of
our knowledge, the Testatrix was at that time 18 or more years of
age, of sound mind and under no~~ influence.
TINA L. HEIGES ,~
Sworn or affirmed to and subscribed to before me by JEFFREY M.
MOTTERN and TINA L. HEIGES, the witnesses, this / ~ ~ day of
My Commission ExDires:
Ma~ E. Ni~4~,¢, Notary Publio
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Kathryn. E. McCrone
Date of Death: January 1, 2004
Will No. 21-04-0396
To the Register:
I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
May 14, 2004.
Name Address
Nelson L. Powden 2219 Yale Avenue
Camp Hill, PA 17011
Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except N/A
Date:May
Linus E. Fenicle, Esquire
Reager & Adler, PC
2331 Market Street
Camp Hill, PA 17011
(717) 763-1383
Counsel for Personal Representative
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 08/02/2004
FENICLE LINUS E ESQ
REAGER & ADLER PC
231 MARKET STREET 1265
CAMP HILL, PA 17011
RE: Estate of MCCRONE KATHRYN E
File Number: 2004-00396
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES,
NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on
or after July 1, 1992, the personal representative or his
counsel, within ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 08/05/2004
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
Judge
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717)240-6345
Date: 08/02/2004
POWDEN NELSON L II
2219 YALE AVENUE
CAMP HILL, PA 17011
RE: Estate of MCCRONE KATHRYN E
File Number: 2004-00396
Dear Sir/Madam:
It has come to my attention that you have not filed the
Certification of Notice Under Rule 5.7 (a) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES,
NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on
or after July 1, 1992, the personal representative or his
counsel, within ten (10) days after giving proper notice to the
beneficiaries and intestate heirs as required by subdivision
(a) of Rule 5.7, shall file with the Register of wills or Clerk
of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 08/05/2004
Your prompt attention to this matter will be appreciated.
Thank You.
GLENDA FARNER STR3kSBAUGH
Clerk of the Orphans' Court
cc: File
Counsel
Judge
JRD/June 30, 1992/17858
V
In Re: Estate ofKathryn E Mccrone ORPHANS' COURT DIVISION
Late of Lemoyne Borough COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
Estate No.: 21-04-396 PENNSYLVANIA
NO. 21-2004-396
NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT
ORPHANS' COURT RULE
Personal Representative: Nelson L Powden, II
Counsel for Personal Representative: Linus E Fenicle, Esq.
Date of Grant of Original Letters: 04-26-2004
Date of Delinquency Notice: 08-05-2004
The undersigned, Glenda Famer-Strasbaugh, Clerk of the Orphans' Court, in accordance
with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule
5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e),
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on August
5, 2004, and that the ten (10) day notice to file the certification has expired. Accordingly, in
accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the
undersigned requests that a Court conduct a hearing to determine whether sanctions should be
imposed upon the delinquent personal representative or counsel for the delinquent personal
representative.
Date: 09-01-2004
Glenda Farrier Strasbangh
Clerk of the Orphans' Court
Distribution: Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled for at in Courtroom No. 3. If the Certification of Notice is
filed prior to the hearing date, the hearing will automatically be cancelled.
JRD/June 30, 1992/17858
SEP O1 2004
In Re: Estate of Kathryn E Mccrone : ORPHANS' COURT DIVISION
Late of Lemoyne Borough : COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY
Estate No.: 21-04-396 : PENNSYLVANIA
:
: NO. 21-2004-396
NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT
ORPHANS' COURT RULE
Personal Representative: Nelson L Powden, II
Counsel for Personal Representative: Linus E Fenicle, Esq.
Date of Grant of Original Letters: 04-26-2004
Date of Delinquency Notice: 08-05-2004
The undersigned, Glenda Famer-Strasbaugh, Clerk of the Orphans' Court, in accordance
with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule
5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e),
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on August
5, 2004, and that the ten (10) day notice to file the certification has expired. Accordingly, in
accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the
undersigned requests that a Court conduct a hearing to determine whether sanctions should be
imposed upon the delinquent personal representative or counsel for the delinquent personal
representative.
Date: 09-01-2004 ~'~ ~'J~
Glenda Famer Strasbaugh
Clerk of the Orphans' Court
Distribution: Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled for at in Courtroom No. 3. If the Certification of Notice is
filed prior to the hearing date, the hearing will automatic ally;~,5,/~/~/~/~r.,~'
OeorgV.p e P. ." }
JRD/June 30, 1992/17858
In Re: Estate of Catherine G Shuman : ORPHANS' COURT DIVISION
Late of Carlisle Borough : COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY
Estate No.: 21-04-402 : PENNSYLVANIA
:
: NO. 21-2004-402
NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT
ORPHANS' COURT RULE
Personal Representative: Nancy Flynn
Counsel for Personal Representative:
Date of Grant of Original Letters: 04-27-2004
Date of Delinquency Notice: 08-06-2004
The undersigned, Glenda Famer-Strasbaugh, Clerk of the Orphans' Court, in accordance
with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule
5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e),
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on August
6, 2004, and that the ten (10) day notice to file the certification has expired. Accordingly, in
accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the
undersigned requests that a Court conduct a hearing to determine whether sanctions should be
imposed upon the delinquent personal representative or counsel for the delinquent personal
representative.
Date: 09-01-2004
Glenda Famer Strasbaugh
Clerk of the Orphans' Court
Distribution: Personal Representative
Counsel for Personal Representative
Estate File
~ I:L~ ;loour ~
A hearing is scheduled for at in Courtroom No. 3. If the Certification of Notice is
filed prior to the hearing date, the hearing will automatically be cgl~....ellgd.,,
CJeorg<E. ~t~'ertll/p.V
CUMBERLAND COUNTY
INVENTORY
Estate of MCCRONE~ KATHRYN E. No. 21 04 0396
also known as Date of Death 1/1/2004
, Deceased Social Security No. 184122010
Personal Representative(s) of the above Estate, deceased, veriry that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory, I/We
vedfy that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Perso al Representa '
Name
of
Attorney: LINUS E. FENICLE ~'~ '~
I.D. No.: 20944 :.
Address: 2331 MARKET STREET Dated
CAMP HILL PA 17011
Telephone: 717-763-1383
Description Value .:
PP&L STOCK --' 311.20
WAYPOINT BANK SAVINGS ACCOUNT 54,456.27
FURNITURE & PERSONAL EFFECTS 400.00
STOCK DIVIDEND - PP&L 3.85
WAYPOINT CHECKING ACCOUNT 968.37
VERIZON REFUND 9.83
Total
(Attach Additional Sheets if necessary) 56,149.52
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
RW-4
COMMONWE^LTHOF REV'1500
PENNSYLVANIA
OEPARTMENTOFREVENUE INHERITANCE TAX RETURN
DEPT. 280601
HARRISBURG' PA17128~3601 RESIDENT DECEDENT 2 1-__0 4__ 0 3 9 6
DECEDENT'S NAME {LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER
Z MCCRONE~KATHRYNE. 1 8 4 - 1 2 - 2 0 1 0
LUt,.i DATE OF GEATH {MM-DU-Year) DATE OF BIRTH (MM DD Year) THIS RETURN MUST BE FILED IH DUPLICATE WITH THE
ILl REGISTER OF WILLS
O 01/01/2004 03/17/1923
III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) sOCrAL SECURITY NUMBER
MCCRONE, EDGAR M. - -
~-uJ [] l. OriginalReturn [] 2. SupplementalReturn [] 3, RemainderReturn (dateofdeathpriorIo121382)
_<~
O~ ~ ~ [] 4 Limited Estate [] 4a Future Interest Compromise (dat~ o,d,am a,er12-12-82) [] 5. Federal Estate Tax Return Required
~:z: o o [] 6. Decedent Died Testate (A~h ¢~, oIW,'~I [] 7. Decedent Maintained a Living Trust (A*ta~ ~opy oIT,~s0 C.} 8. Total Number of Safe Deposit Boxes
~"~ [] 9. LitigationProceedsReceived [] 10 SpousalFovedyCredit(d~mo, de~t~et~ee,,2-3t~l~dl-~.Ds) [] 11 ElectlontotaxunderSec. 9113(A)(Att~hs¢~o)
~_ THIS SECTION MUST RE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
z NAME COMPLETE MAILING ADDRESS
~ LINUS E. FENICLE 2331 MARKET STREET
O
~- FIRM NAME (If Applicable)
~:"~ REAGER &ADLER, P.C.
o TELEPHONE NUMBER
717-763-1383 CAMP HILL PA 17011
1. Real Estate (Schedule A) (1) OFFICIAL USE ONLY
2. Stocks and Bonds (Schedule B) (2) 31 t:20
3 Closely Held Corporation. Partnership or Sole Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4) ·
5. Cash. Bank Deposits & Miscellaneous Fersonal Properly (5) 55~638.32
(Schedule E)
Z
~ 6 Jointly Owned Properly (Schedule F) (6)
[] Separate Billing Requested
· --~ 7 rnter-Vivos Transfers & Miscellaneous Non-Probate Proper~ (7)
~ (Schedule G or L)
.,~ 8~ Total Gross Assets (total Lines 1-7) (8) 56~ 149.52
LU 9. Funeral Expenses & Administrative Costa (Schedule H) (9) 7,007.27
10~ Debts of Decedent~ Mortgage Liabilities. & Liens (Schedule I) (10) 122.31
11. Total Deductions (total Lines 9 & I0) (11) 7,129.58
12~ Net Value of Estate (Line 8 minus Line 11) (12) 49~019 94
13~ Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 49~ 019.94
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Z 15. Amount of Line 14 taxable at the spousal tax
_O rate, or transfers under Sec 9116 (a)(1.2) 0.00 X (15) 000
< H q.cl o.oo x 2, 0.00
I,- ~6 Amount of Line 14 taxable at lineal rate
O.. 17. AmountofLine14taxableatsiblingrate 0.00 X .12 (17) 0.00
O 18. AmountofLine14taxabteatcollateralrate 0.00 X .15 (18) 0.00
X 19. Tax Due (19) 0.00
I--
> · BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREETADDRESS 20 N. 12TH STREET
CITY
LEMOYNE I STATE PA I ZIP 17043
Tax Payments and Credits:
1 Tax Due (Page 1 Line 19) (1)
2, Credits/Payments
A Spousal Povedy Credit
B Prior Payments
C, Discount
Total Credits ( A + B + C) (2)
3 Interest/Penalty if applicable
D, Interest
E Penalty
Total InterestJPenady ( D + E ) (3) (~ 0.00
4 If Line 2 is greater than Line 1 + Line 3, enter the difference, This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4) (~ O. O0
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 (5A)
B Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B)
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, I982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................................................................................... [] []
3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. [] []
4 Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST 6OMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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
S ONATUR /:r¢ ¢ RESPO S E)=O ?UNG RETUR. DAT,
/
ADDRFSS~'/ 2~:i¢ Yale ~e~ue
Ca~p Hill PA 17011
SIGNATURE OF ~R~A~ R OTHER T~N ~ ENTATIV, B,' DATE
ADDRESS 2331 Market Street
Camp Hill PA 17011
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P,S. §9116 (a) (1,1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% I72 P.S. §9116 (a) (1 1 ) (ii)]
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary,
For dates of death on or after July 1,2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 PS. §9116(1.2) [72 P.S. §9t 16(a)(1)]
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S, §9116(a)(1.3)]. A sibling is defined, under Section 9~02, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption
REV-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MCCRONE 21 04 0396
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
iTEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1~ PP&L STOCK - 311.20
10 shares @ 31.12 per share = 311.20
TOTAL (Also enter on line 2, Recapitulation) $ 311.20
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (6-98)
~ SCHEDULE E
COMMONWEALTH OF PENNSYLVANIACASH, BANK DEPOSITS, & MISC.
~NHER,TANOE TM RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MCCRONE 21 04 0596
Include the proceeds of litigation and the date the proceeds were received by the estate
All property jointly-or,reed with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. WAYPOINT BANK SAVINGS ACCOUNT 54,456.27
Acct# 2222031427
2. SALE OF FURNITURE 400.00
3. STOCK DIVIDEND 3.85
4. VERIZON REFUND 9.83
5. WAYPOINT CHECKING ACCOUNT 968.37
TOTAL (Also enter on line 5, Recapitulation) $ 55,838.3?
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
~ SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
~NHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEOENT
ESTATE OF FILE NUMBER
MCCRONE 21 04 0396
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. MATINCHEK AND DAUGHTER FUNERAL HOME 4,343.00
2. GINGRICH MEMORIALS 1,221.00
B. ADMINISTRATIVE COSTS:
1~ Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(a)
Street Address
City State Zip
Year(s) Commission Paid:
2. AttomeyFees REAGER & ADLER, P.C. 1,100.00
3. 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
4. Probata Fees CUMBERLAND COUNTY REGISTER OF WILLS 146.00
5 Accountant's Fees
6. Tax Return Preparer's Fees
7. CUMBERLAND LAW JOURNAL - LEGAL ADVERTISING 75.00
8. THE SENTINEL - LEGAL ADVERTISING 95.27
8. VITAL RECORDS 27.00
TOTAL (Also enter on line 9, Recapitulation) $ 7,007.27
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
~ SCHEDULE I
COMMONWEALTH OF PENNSYLVANIA DEBTS OFDECEDENT,
INHERITANCE TAX RETURN
RESIDENT DECEDENT MORTGAGE LIABILITIES~ & LIENS
ESTATE OF FILE NUMBER
MCCRONE 21 04 0396
Include unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. VERIZON - FINAL BILL 20.95
2. ESSEX HOUSE - BALANCE DUE 101.36
TOTAL (Also enter on line 10, Recapitulation) $ 122.31
(If more space is needed, insed additional sheets of the same size)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MCCRONE 21 04 0396
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
]. TAXABLE DISTRIBUTIONS [include outdght spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1 NELSON POWDEN Lineal
2219 YALE AVENUE ENTIRE ESTATE
CAMP HILL, PA 17011
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
]1'. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
REGISTER OF WILLS CERTIFICATE OF GRANT OF LETTERS
CUMBERLAND County, Pennsylvania
~ No. 2004- 00396 P.,t No. 21 04- 0396
* ~i~, B Estate Of: MCCRONEKATHRYNE
~~~)~/~,:~ La 8e Ot , L EMOYNEBOROUGH
CUMBERLAND COUNTY
~~,'A Social Secuz~ity z~o: 184-12-2010
WHEREAS, on the 26~h day of April 2004 an instrumen[ dated
October 1st 1992 ~zas ad2nitted ~o probate as [he lasC will of
MCCRONE KATHRYN E
2a~e o[ LEMOYNE BOROUGH, CUMBERLAND CourtLy,
who died on the 1st day of January 2004 and,
WHEREAS, a true copy of the will as probaaed is az~nexeci hereto.
TtIEREFORE, I, GLENDA FARNER STRASBAUGH i-:ogister ot Wil ~s iz~ ,~;~c:i
for CL~BERLAWD County, in ~he Commonweaiah o~: PcnzTsy].v~ni,~, hcT~cby
certify that I have ~his day granted LeCtors TEST~EN~4RY to:
POWDEN WELSON L H
who has duly qualified as EXECUTOR(RIX]
and has agreed to adminisSer She esSaCe according to la>/~ all of u;hi ;h
fully appears of record in my office at CUMBERL~WD COU~7-YCOURTHOUSE
CARLISLE PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto se~ my hand and affip:od thc deal
of my office on the 26th day of ~prH 2004.
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FZiRST, t,]IDDLE)
LAST WILL AND TESTAMENT
OF ~ ~
KATHRYN E. McCRONE
I, KATHRYN E. McCRONE, of Lower Swatara Township, County of
Dauphin and Commonwealth of Pennsylvania, declare the following to
be my Last Will and Testament, hereby revoking all Wills and
Codicils heretofore made by me.
ARTICLE I
I direct that all my just debts and funeral expenses,
including the cost of my gravemarker, shall be paid from the assets
of my residuary estate, as soon as practicable after my decease, as
a part of the expense of the administration of my estate.
ARTICLE II
I give and bequeath the any automobile I may own at the time
of my death to my granddaughter, MICHELLE L. ELLINGER, now or
formerly of Middletown, Dauphin County, Pennsylvania, if she is
then living.
ARTICLE III
I give, devise and bequeath all of the rcst, residue and
remainder of my estate, real, personal or mixed and wherever
situate, including lapsed legacies and any property over which I
have power of appointment, to my son, NELSON L. POWDEN, II, now or
formerly of Camp Hill, Cumberland County, Pennsylvania, if he is
then living. If he is not then living, I give, devise and bequeath
my residuary estate to those of my grandchildren who are then
give options for sales, exchanges or leases, for such prices and
upon such terms and conditions as they deem proper.
D. To borrow money from any person or institution, and to
mortgage or pledge any or all real or personal property, as they,
in their sole discretion, shall choose, without regard for the
dispositive pro~isions of this instrument.
E. To compromise claims or controversy.
F. To allocate receipts and expenses to principal or income,
or partly to each, as they, from time to time, think proper, in
their sole discretion.
G. To distribute in cash or kind, or partly each.
ARTICLE VI
I hereby name and appoint my son, NELSON L. POWDEN, II, now or
formerly of Gamp Hill, Pennsylvania, as Executor of this my Last
will and Testament. Should my said son predecease me or be
unwilling or unable to serve in such a capacity, then I name my
husband, EDGAR M. McCRONE, now or formerly of Middletownf
Pennsylvania, as Executor of this my Last Will and Testament.
ARTICLE VII
I hereby direct that my Personal Representatives shall not be
required to give bond for the faithful performance of their duties
in any jurisdiction.
3
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
/___ day of ~llkk~-/ 1992. This Docuinent, in its entirety,
consists of Six Pages, this being Page Four.
d- .,' ~
KATHR~ E. McCRONE
SIGNED, SEALED, PUBLISHED, and DECLABED by the above named
Testatrix, KATHRYN E. McCRONE, as her Last Will and Testament, and
in the presenoe of us, who, at her request, in her presence and in
the presence of each other, have hereunto subsoribed our names as
witnesses.
TINA L. HEiGES
xJ?~tP~ I ~:h,.dd/>'t'u'-' o f Hummel sCown.. Pennsvl vani a 17036
JE~R,EY /M.' ~OTTERN
4
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF DAUPHIN
I, KATHRYN E. McCRONE, Testatrix whose name is signed to the
attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
¥
the instrument as my Last Will and Testamen't; that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
I<ATHRY~i E. McCRONE
Sworn or affirmed to and acknowledged before me by KATHRYN E.
McCRONE, the Testatrix, this / 3~ day of /~ ~-
....... .J~ ,Z -~. 1992.
Notary Public
My Commission Expires
COMMONWEALTH OF PENNSYLVANIA )
SS:
COUNTY OF DAUPHIN )
We, JEFFREY M. MOTTERN and TINA L. HEIGES, the witnesses whose
names are signed to the attached or foregoing instrument, being
duly qualified according to law, depose and say that we were
present and saw Testatrix sign and execute the instrument as her
Last Will and Testament; tha't she signed willingly and that she
executed it as her free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of the
Testatrix signed the Will and witnesses; and that to the best of
our knowledge, the Testatrix was at that time 18 or more years of
age, of sound mind and under no ?onstra~n~ ~ undue influence.
J~FFREY.~ MOTTERN
TIN~ L. HEIGES ~2
Sworn or affirmed to and subscribed to before me by JEFFREY M.
MOTTERN and TINA L. HEIGES, the witnesses, this /~.~ ~ day of
~ ~/~3~ 1992.
Notary Publiq/
My Commission ~2~P~%.~,~.~ ........................
COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
BUREAU OF ZNDZVZDUAL TAXES
INHERITANCE TAX DIVISION NOTICE OF ZNHERZTANCE TAX
PO BOX aS0601 APPRAZSEHENT, ALLONANCE OR DZSALLONANCE
HARRISBURG, PA 171Z8-0601 OF DEDUCT/OHS AND ASSESSNENT OF TAX
REV-2;~7 EX AFP C~-O~)
., DATE 11-29-200q
ESTATE OF MCCRONE KATHRYN E
DATE OF DEATH 01-01-200q
FILE NUMBER 21 0q-0396
LINUS E FENICLE '~i~ :~":'~ -3 . "::"~:~: COUNTY CUMBERLAND
ACM 101
REAGER & ADLER
Amoun~ Remi~ed
2331 MARKET ST
CAMP HILL P~17011
MAKE CHECK PAYABLE AND RENZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1547 EX AFP (01-033 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF NCCRONE KATHRYN E FILE NO. 21 0q-0596 ACM 101 DATE 11-29-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (13 .00 NOTE: To insure proper
2. S~ocks and Bonds (Schedule B) (2) 311 ZO credi~ ~o your account,
$. Closely Held S~ock/Par~narship In~aras~ (Schedule C) ($) O0 subai~ ~he upper portion
~. Mortgages/No,es Receivable (Schedule D) (~) O0 of ~his form ~i~h your
E. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) ($) 551838 32 ~ax payaen~.
6. Jointly O~ned Proper~y (Schedule F) (6) O0
7. Transfers (Schedule G) (7) O0
8. To'al Assa~s (8) 56,1q9.52
APPROVED DEDUCTIONS AND EXEMPTIONS:
7,007.27
9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H] (9)
lO. Debts/Mortgage LiabiLities/Liens (Schedule Z) (ZO) 122.31
11. To'al Deductions (11) 7.12g.58
12. Nat Value of Tax Return (123 q9,019.9q
15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (153 .00
lq. Nat Value of Es*a~a Sub$ac* ~o Tax (lq) q9,019.9q
NOTE: Z~ an assessment was lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect flgures that lnclude the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Aaoun~ of Line 1~ e~ Spousal ra*e (153 .00 X O0 = .00
16. Amoun* of Line lq ~axable a* Lineal/Class A ra*e (163 q9,019.9q X Oq5 = 2,205.90
17. Amoun~ of Line lq a* Sibling ra~e (173 .00 X 12 = .00
18. Aaoun* of Line lq ~axable e~ Collateral/Class B ra*e (183 .00 X 15 = .00
19. Principal Tax Due (193= 2,205.90
TAX CREDZTS:
PAYMENT RECEIPT' DISCOUNT
AMOUNT PAID
DATE NUMBER /NTEREST/PEN PAID (-)
10-01-200~ CDOO~5q .00 2,205.90
TOTAL TAX CRED'rT ;',205.90
BALANCE OF TAX DUE] .00
'rNTEREST AND PEN. .00
TOTAL DUE . O0
IF
PA/D
AFTER
DATE
ZND]:CATED, SEE REVERSE ( IF TOTAL DUE 1'S LESS THAN $1, NO PAYMENT TS REQU.I:RED.
FOR CALCULATTON OF ADDTTTONAL /NTEREST. ZF TOTAL DUE 1'S REFLECTED AS A 'CREDIT' (CR)., YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR TNSTRUCTTONS.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest [n the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life ar for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lamfut Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S.
Section 9140).
PAYNENT: 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 NZLLSj AGENT
REFUND (CR)= A refund of a tax credit, which Nas not requested on tho Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax*' (REV-13X3). Applications ara available
online at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Departaent*s
Z4-hour answering service for forms orders= 1-800-562-ZOSO; services for taxpayers with special hearing and/or
speaking needs= 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice
by filing one of the following:
A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at
www.boardofappaals.state.pa.us on or before tho expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you must receive a confirmation number and processed date from the
Board of Appeals wsbslte. You may also send a written protest to PA Department of Revenue, Board of Appeals
P.O. Box ZBIOZI, Harrisburg, PA I?IZB-IOZI. Petitions may not be foxed.
B)Election to have the matter determined at the audit of the account of the personal representative.
ADNIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: 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, P.O. Box Z80601, Harrisburg, PA ITIZB-060I
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-lBO1) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (5Z) discount of
the tax paid is allowed.
PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
pa[d before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January l, 1982 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 Z004 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1952 20Z .000548 ~"~-1991 III .000301 ~ 92 .000247
1985 162 .000436 1992 92 .000247 2002 62 .000164
1984 III .000301 1993-1994 7Z .000192 2005 5Z ,000137
1985 13Z .000356 199S-X998 92 .000247 2004 42 .O00110
1986 lOZ .000274 1999 72 .O00Xez
1987 lOX .000274 ZOO0 72 .000192
--Interest ls calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. Xf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH
REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED,
FILE A 6.12 FORM YEARLY UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Kathryn E. McCrone
Date of Death: January_ 1, 2004
File No.: 21 04-0396
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete:
3. If the answer to No. 1 is yes, state the following:
A. Did the personal representative file a final account with the court?
Yes No X
B. The separate Orphans' Court No. (if any) for the personal representative's
account is:
C. Did the personal representative state an account informally to the parties in
interest? Yes No X
D. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date: Dec ,e.!!!,ber 2004I;'~' ~/~ff~
b:~ !: ,~ !::'!L L~nus E. Fenicle, Esquire
Reager & Adler, P.C.
2331 Market Street
Camp Hill, PA 17011
(717) 763-1383
Counsel for Personal Representative