HomeMy WebLinkAbout03-0859PETITION FOR PROBATE & GRANT OF LETTERS
Estate of
RUTH SINGLETERRY
also known as
Social Security No. 451-56-1300
, deceased.
No. 21-03-
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the Executrix named in the Last Will of the above
decedent dated March 28, 1997 , and codicils dated none . The Executor
named none died Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at 210 Big Spring Road, Newville, West Pennsboro Township
Decedent, then 94 years of age, died
Medical Center, Carlisle, PA
October 12 ,2003, at
Carlisle Regional
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:
$214,000.00
$
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
(~~~nature(s) an~, Resid~'~s)of Petitioner(s):
Donald M. Cassiday Jr. ../??~
1402 West Downer Place ~'
Aurora, IL 60506
630-859-1922
incorrectly refer[ed to ~
Donald M. Cassid¥ Jr.
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
; SS
COUNTY OF CUMBERLAND :
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the abo~e decedent, petitioner(s) will well and truly administer.the, estate according tg~law.
Sworn to or affirmed and subscribed (--.~.~,e~~.~c"~~
e,o e da o,
October ,,~ ,2003. --~,-J~~
Donald M. Cassiday Jr.//~/
~',~2~.~.'.¢~. /~ ? ~/)~'</~ /~'<~ ,4~)~/t~,~. ~/ incorrectly referred to as Donald M. Ca'si,dy Jr.
~, )~ ~ ~ ~ / ~ Register
../~": ~: /~: c'_ .~ .4, ~.C/z~_~ ...cz,,//.
No. 21-03- ~,S~
Estate of RUTH SINGLETERRY , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, October ,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
March 28, 1997 described therein be admitted to probate and filed of record as the Last Will of
Ruth Sin,qleterry ; and Letters Testamentary are hereby granted to Donald M.
Cassiday Jr. incorrectly referred to as Donald M. Cassidy Jr.
FEES
Probate, Letters, Etc ........ $ 270.00
Short Certificates(-3- ) .... $ 9.00
Renunciation(s) ........... $.
JCP .................... $10.00
Other Will Paqes (-2-) .... $.6.00
TOTAL: .... $. 295.00
Filed ............................
IRW!N & McKNIGHT
Marcus A. McKni.qht Ill, Esq. (25476)
ATTORNEY (Sup. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
LAST WILL AND TESTAMENT
I, RUTH SINGLETERRY, of West Pennsboro Township, Cumberland County,
Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish
and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils
heretofore made by me.
ONE. I direct my Executor or Executrix, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore,
I direct that all state, inheritance, succession and other death taxes imposed or payable by reason
of my death and interest and penalties thereon with respect to all property composing of my gross
estate for death tax purposes, whether or not such property passes under this Will, shall be paid
by the Executor or Executrix of my estate.
TWO. My Executor or Executrix may, at his or her discretion, compromise
claims, borrow money, retain property for such length of time as he or she may deem proper;
lease and sell property for such prices, on such terms, at public or private sales, as he or she may
deem proper; and invest estate property and income without restriction to legal investments unless
otherwise provided hereunder. I authorize and empower my Executor or Executrix to sell any
realty and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale
therefor, in fee simple, as I could do if living. My Executor or Executrix is authorized and
empowered to engage in any business in which I may be engaged at my death, for such period of
time after my death as seems expedient to said Executor or Executrix.
THREE. I give, devise and bequeath my tapestries and wall hangings to the persons
designated on the back of each.
FOUR. I give, devise and bequeath the rest, residue and remainder of my estate of
whatever nature and wherever situate to the endowment of AURORA UNIVERSITY in Aurora,
Illinois, without restriction concerning use.
FIVE. I nominate and appoint DONALD M. CASSIDY, JR., to be the Executor
of this my Last Will and Testament. If DONALD M. CASSIDY, JR., has predeceased me,
failed to qualify or is not able or does not serve for whatever reason, I then appoint REBECCA
R. HUGHES, ESQUIRE, to be the Executrix of my estate, whereby substitute Executrix shall
have the same powers as the original Executor hereunder.
SIX. No Executor, Executrix, or Guardian acting hereunder shall be required to
post bond or enter security in this or any other jurisdiction.
SEVEN. It is my desire to be cremated in accordance with the cremation procedures
adopted within the Commonwealth of Pennsylvania at the time of my decease.
IN WITNESS WHEREOF, I have hereunto set my hand and seal thisOt~ day of
Signed, sealed, published and declared by the above-named person as and for a
Last Will and Testament, in our presence, who at said person's request, in said person's presence
and in the presence of each other have hereunto set our names as subscribing witnesses.
?
2
A CKNO WLEDGMENT AND AFFIDAVIT
WE, RUTH SINGLETERRY, CHERYL L. CLELAND and MARTHA L. NOEL,
the testatrix and witnesses respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and
executed the instrument as her Last Will and that she had signed willingly, and that she executed it
as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in
the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their
knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under
no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA
'R~'L L. CLELAND -
~M~ARTI~ L. NOEL '
COUNTY OF
CUMBERLAND
SS:
Subscribed, sworn to and acknowledged before me by, RUTH SINGLETERRY, the
testatrix herein and subscribed and ~w~o~to befor.~e.~me by C~HERYL L. CLELAND and
MARTHA L. NOEL, witnesses, this~.ffay of
Notary Public
Notarial Seal
Betzi A. Morrison, Notary Public
Carlisle Boro, Cumberland County
My Commission Expires Dec. 15, 2000
Member, Pennsylvania Asso~iatlon of Notaries
RUI'H S INGI..ETI~3IRY
LAW OFFICES
IRWIN, MCKNIGHT & HUGHES
WEST POMFRET PROFESSIONAL BUILDING
60 WEST POMFRET STREET
CARLISLE, PENNSYLVANIA 17013-3222
( 717 ) 249-23{~3
LATSHA DAVIS YOHE
MCKENNA, PC.
ATTORNEYS AT LAW
PLEASE REPLY TO: Harrisburg
WRITER'S E- MAIL: jcrist@ldylaw.com
December 16, 2003
Register of Wills
County of Cumberland
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Re.'
Estate of Lena K. Mead
Our File No. 859-03
Dear Sir/Madam:
Enclosed for filing you will find the original and one (1) copy of the Pennsylvania
Inheritance Tax Return for Lena K. Mead. There is no probate with this filing. Please time stamp
the extra cover page and return it to our office in the enclosed self-addressed stamped envelope.
A check in the sum of $15.00 for filing the return is enclosed. Also enclosed is a check in the
sum of $15,083.30 for payment of the Pennsylvania Inheritance Tax.
If there are any questions or problems, please do not hesitate to contact the undersigned.
V~urs,
Jo ath4~M. Crist~
JMC/dg
Enclosures
cc: Douglas C. Yohe, Esq. (w/o enc.)
Harold J. Knepp (w/o enc.)
87375
Post Office Box 825 · Harrisburg, PA 17108-0825
4720 Old Gettysburg Road, Suite 101 · Mechanicsburg, PA 17055 · (717) 761-1880 · FAX (717) 761-2286
7 Great Valley Parkway, Suite 221 · Malvern, PA 19355 · (610) 251-6985 · FAX (610) 407-9265
3000 Atrium Way, Suite 251 · Mt. Laurel, NJ 08054 · (856) 231-5351 · FAX (856) 231-5341
Maryland Telephone: (410) 727-2810
-'~RST
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
RUTH SINGLETERRY
OCTOBER 12, 2003
21-03-0859
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 December 23, 2003 .
Name
Aurora University
Address
347 Gladstone Avenue, Aurora, IL 60506-4892
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except __
Date:
none .
Name Marcus A. McKnight III, Esquire
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
Capacity:
X
Personal Representative
__ Counsel for Personal Representative
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Singleterry Ruth
DATE OF DEATH (MM-DD-YEAR)
10/12/2003
DATE OF BIRTH (MM-DD-YEAR)
05/06/1909
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE ~NITIAL)
1. Original Return ~ 24i Supplemental Return
4. Limited Estate · Future lnterest Compromise (date of death after 12_1;>_8:>)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~'] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit
(date of death between 1:>-31-91 and 1-1-95)
NAME
Marcus A. McKni~ht Esq.
FI R M NAM E (If Applicable)
IRWIN & McKNIGHT
OFFICIAL USE ONLY
FILE NUMBER
21-03-0859
COUNTY CODE YEAR NUMBER
TELEPHONE NUMBER
717/249-2353
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.
SOCIAL SECURITY NUMBER
451-56-1300
14.
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return priorto 12-13-82)
5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
r-~ 11. Election to tax under Sec. 9113(A)
(Attach Sch O)
COMPLETE MAILING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carli'sle, PA 17013
Notre~
NoN
None
None
218,537.59
None
None
21,549.85
2,597.39
(8)
(11)
(12)
(13)
(14)
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
!
218,537.59
24,147.24
194,390.35
194,390.35
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX 1.2)
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
194,390.35
X .0 0
0.00 X .0 '45
0.00 X .12
0.00 X .15
(15)
(16)
(17)
(18)
(19)
0.00
0.00
0.00
0.00
0.00
Copyright (c) :>000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
210 Big Spring Road
CITY
STATE
ZIP
Newville
PA
17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
0.00
(~) 0.00
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 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 1 Line 20 to request a refund (4) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
A. Enter the interest on the tax due, (SA) 0.00
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Total Credits ( A + B + C ) (2)
1. Did decedent make a transfer and: Yes No
a. retaintheuseorincomeofthepropertytransferred; ......................... ~ ~
· b. retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ [~ ['~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .............................................. r'-] [~
4. Did decedent own an Individual Retirement Account, annuity, or other n6n-probate property
which contains a beneficiary designation? ................................ ~-[ ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, 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,,i~I,~TUREOFPERSO..NRESPO~LE?~:IRFILI~GRETU~J~ Donald M. Cassiday, Jr. DATE. --
( ]. //~///~/ ~ ' // (~ 1402 W. Do~er Pl. $/~7 /~/
SIGNATURE OF Ph~REh OTHER T~ REPRES~IVE IRWIN & Hc~IC~ DATE
//~_~~~ 60 West Pomfret Street / / -
For dates of death on or after July 1, 1994 and before Janua~ 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 Janua~ 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 statuto~ requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficial.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenW-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
· REV-1508 EX + (1-97)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Ruth Singleterry SS# 451-56-1300 10/12/2003 21-03-0859
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
DESCRIPTION
Farmers National Bank - checking account #130230
Farmers National Bank - money market account #1594729
T. Rowe Price Services Inc. - Prime Reserve Fund Account
#521169301-0
VALUE AT DATE
Of DEATH
14,903.31
10,036.17
193,598.11
TOTAL (Also enter on line 5, Recapitulation) $ 218,537.59
(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)
.EV-~S. EX,0-97) SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
Ruth Sin~leterry SS# 451-56-1300 10/12/2003
FILE NUMBER
21-03 -0859
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
Ao
1
2
3
4
5
DESCRIPTION
FUNERAL EXPENSES:
Egger Funeral Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Donald H. Cassiday, Jr.
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address 1402 W. Downer 71,
City Aurora State IL Zip 60506
Year(s) Commission Paid:
2004
Attorney's Fees IRWIN & McKNIGHT
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
State Zip
estate notice publication
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal
Postage
Register of Wills - short certificates
Register of Wills - filing fee
The Valley Times Star - estate notice publication
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
1,125.00
9,555.00
10,306.00
295.00
100.00
75.00
3.85
9.00
25.00
56.00
$ 21,549.85
(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-1512 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Ruth S ingleterry SS#
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
451-56-1300 10/12/2003
FILE NUMBER
21-03-0859
Include unreimbursed medical expenses.
ITEM
NUMBER
1
2
3
Continuing Care RX
DESCRIPTION
Swaim Health Center
West Shore EMS ambulance services
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
314.25
2,280.14
3.00
$ 2,597.39
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
' REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Ruth Sin~leterry SS# 451-56-1300
SCHEDULE J
BENEFICIARIES
10/12/2003
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
RELATIONSHIP TO DECEDENT
13o Not List Trustee(s)
FILE NUMBER
21-03-0859
AMOUNT OR SHARE
OF ESTATE
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU i8, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUT ONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLEAND GOVERNMENTALDISTRIBUTIONS
AURORA UNIVERSITY
347 SOUTH GLADSTONE AVENUE
AURORA IL 60506-4892
REMAINDER
$ 0.00
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)
Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV- 1513 EX (Rev. 9-00)
LAST WILL AND TESTAMENT
I, RUTH SLNGLETERRY, of West Pennsboro Township, Cumberland County,
Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish
and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils
heretofore made by me.
ONE. I direct my Executor or Executrix, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore,
I direct that all state, inheritance, succession and other death taxes imposed or payable by reason
of my death and interest and penalties thereon with respect to all property composing of my gross
estate for death tax purposes, whether or not such property passes under this Will, shall be paid
by the Executor or Executrix of my estate.
TWO. My Executor or Executrix may, at his or her discretion, compromise
claims, borrow money, retain property for such length of time as he or she may deem proper;
lease and sell property for such prices, on such terms, at public or private sales, as he or she may
deem proper; and invest estate property and income without restriction to legal investments unless
otherwise provided hereunder. I authorize and empower my Executor or Executrix to sell any
realty and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale
therefor, in fee simple, as I could do if living. My Executor or Executrix is authorized and
empowered to engage in any business in which I may be engaged at my death, for such period of
time after my death as seems expedient to said Executor or Executrix.
THREE. I give, devise and bequeath my tapestries and wall hangings to the persons
designated on the back of each.
FOUR. I give, devise and bequeath the rest, residue and remainder of my estate of
whatever nature and wherever situate to the endowment of AURORA UNIVERSITY in Aurora,
Illinois, without restriction concerning use.
FIVE. I nominate and appoint DONALD M. CASSIDY, JR., to be the Executor
of this my Last Will and Testament. If DONALD M. CASS[DY, JR., has predeceased me,
failed to qualify or is not able or does not serve for whatever reason, I then appoint REBECCA
R. ItUGltES, ESQUIRE, to be the Executrix of my estate, whereby substitute Executrix shall
have the same powers as the original Executor hereunder.
SLX. No Executor, Executrix, or Guardian acting hereunder shall be required to
post bond or enter security in this or any other jurisdiction.
SEVEN. It is my desire to be cremated in accordance with the cremation procedures
adopted within the Commonwealth of Pennsylvania at the time of my decease.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ay of
Signed, sealed, published and declared by the above-named person as and for a
Last Will and Testament, in our presence, who at said person's request, in said person's presence
and in the presence of each other have hereunto set our names as subscribing witnesses.
2
A CKNO WLEDGMENT AND A FFIDA VIT
WE, RUTH SINGLETERRY, CHERYL L. CLELAND and MARTHA L. NOEL,
the testatrix and witnesses respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and
executed the instrument as her Last Will and that she had signed willingly, and that she executed it
as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in
the presence and hearing of the testatrix, signed the Will as a witness and that' to the best of their
knowledge the testatrix was, at that time, eighteen years of age or older, of sound nfind and under
no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by, RUTH SINGLETERRY, the
testatrix herein and subscribed and ~rz_q~t? befo~ ~T3e by C~HERYL L. CLELAND and
MARTItA L. NOEL, witnesses, this~c~ay of (~'~ %,3J"1C_~1997.
Notarial Seal
Betzi A. Morrison, Notary Public
Carlisle Bore, Cumberland County
My Commission Expires Dec. 15, 2000
Member, Pennsylvania Association of Notaries
FARMERS NATIONAL BANK
OF NEWVILLE ..,~ ..
Marcus A. McKnight III Esquire
IRWIN & MCKNIGHT
60 West Pomfret Street
Carlisle, PA 17013
RE: Estate of Ruth Singleterry
January 22, 2004
Dear Mr. McKnight:
Miss Singleterry had a checking account #130230 which was opened March 7, 1985
with a date of death balance of $14,901.45 plus $1.86 accrued interest.
She also had a.money market account #1594729 which was opened November 16,1984
with a date of death balance of $10,033.47 plus $2.70 accrued interest.
Both accounts were in her name alone.
Sincerely yours, z~//
Executive Vice President
~, ,.-~ Baltimore, Maryiand
21297-13o2
January 22, 2004 45z5 Pairlter$ Mil} Road
~ ~ ~ ~ ' ~ ~, Owings MilJs, Maryland
Donald M Cassiday Jr
Est Ruth Singleterry
C/O Irwin & Mc Knight
60 W Pomfret St
Carlisle PA 17013-3216
Sabject: Account Balance Information
Prime Reserve Fund Account 521169301-0
Dear Mr. Cassiday:
Thank you for contacting T. Rowe Price. I am writing to follow up your conversation with Josh
Carlucci of our Shareholder Service Center about the balance for the account shown above.
Since October 12, 2003, 'was a Sunday, we are providing the balance information below for the
preceding Friday, October 10, 2003:
Shares Share Price Balance I Accrued Dividends*
193,598.110 $1.00 $!93,598.11I i $32.73 ·
· The accrued divtdencis are not included in the balance and were since reinvested.
I hope this information was helpful. If you have any questions, please do not hesitate to call a
customer service representative again at 1-800-225-5132. Representatives are available
Monday through Friday from 7 a.m. to !2 a.m. ET and Saturday and Sunday from 8:30 a.m.
to 5 p.m. ET. We appreciate your business and the opportunity to help you with your
investment program.
1'04-001
Sincerely,
Brad Carnal!
Senior Account Services Representative
Correspondence Number: 00705900
T RowePrice
INVEST WITH CONFIDENCE
ra
University
Office of Adwmct'~ncnl
347 S. Cladstone Ave.
Aurora, IL 6030~-4~92
Fax: 630-844-5423
www. aurora.cdu
December 29, 2003
Marcus A. McKnight III
Irwin & McKnight
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
/,RW N & McKN!G, Fr.
RE: Estate of Ruth Singleterry
Dear Mr. McKnight:
Thank you for your letter dated December 23, 2003 related to the estate of Ruth
Singleterry. Ruth was an alumna of Aurora College and we are both grateful and
honored to accept the bequest as outlined in her will. I am providing you the following
information requested:
Corporate Name - Aurora University
Federal Identification Number - 36-2166964
If I can provide you with additional information, do not hesitate to contact me. Thank
you for your attention in this matter.
Sincerely,
~ ~;~ i dC~ta~gAC~;nEc e ment
iora
University
Theodore C. Parge, CFRE
Vice President for Advancement
347 South Gladstone Avenue
Aurora, Illinois 60506-4892
Office: 630-844-5262
Cell: 630-992-6500
Fax: 630-844-5428
E-mail: tparge@aurora.edu
COUNTY OF
Donald M. Cassiday Jr.
being duly sworn according to law, deposes and says that he is the Executor
of the Estate of Ruth Singleterry
late of ~.- ~-em~sboro To.reship , Cumberland County, Pa., deceased and that the
within is an inventory made by him , the sa;d Executor
of the enfire estate of sa;d decedent, consisfing of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and fhaf fha figures opposlfe each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn
and subscribed before me.
Aurora, IL 60506
Addr,ss
Date of Death 12 October 2003
Day Month
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
0
Inventory of the real and personal estate of
RUTH S ING'I.ETIEP. RY
deceased
1. Farmers National Bank, checking account
2. Farmers National Bank, money market account
3. T. Rowe Price Services Inc., prime reserve fund account
TOTAL:
$14,903.
$10,036
193,598
;218,537
31
17
11
59
BUREAU OF TND/VTDUAL TAXES
TNHERTTANCE TAX DTVTSXON
DEPT. 280601
HARRTSSURG, PA 17128-0601
MARCUS A HCKNIGHT ESQ
IRWIN 8 MCKNIGHT
60 W POMFRET ST
CARLISLE
COHHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF ZNHER/TANCE TAX
APPRA/SEHENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCT/ONS AND ASSESSHENT OF TAX
'04 / tPF; 26,
DATE 0~-26-Z004
ESTATE OF SINGLETERRY
DATE OF DEATH 10-12-2005
FZLE NUNBER 21 05-0859
:~COUNTY CUHBERLAND
ACN 101
CUT ALONG THZS LZNE ~
Amount Remitted
REV-I~7 EX AFP C01-03)
RUTH
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
RETAZN LOWER PORTION FOR YOUR RECORDS -~
DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF SINGLETERRY RUTH FILE NO. 21 05-0859 ACN 101 DATE 04-26-200~
TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Roal Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closaly Held Stock/Partnership Zntarast (Schedule C) ($)
~. Hortgagas/Notes RacaLvable (Schedule D) (r,)
5. Cash/Bank Daposits/Hisc. Parsonal Proparty (Schadula E) (5)
6. Jointly Owned Proport:y (Schedule F) (6)
7. Transfars (Schedule G) (7)
8. Total Assats
APPROVED DEDUCTZONS AND EXEHPTZONS:
9 Funeral Expanses/Ada. Costs/Nisc. Expanses (Schadulo H) (9)
10 Deb~s/Nor~gago Liabilities/L/ohs (Schedule T)
11 Total Deductions
12 Not Value of Tax Raturn
218~557.59
O0
O0 NOTE: To /nsure proper
O0 crodi~ to your account,
O0 submi~ the upper port/on
O0 of th/s form with your
tax payment.
O0
(10)
(8)
21,5~9.85
218,5:57.59
NOTE:
2,597.59
(11)
(12) 19q,~90.$5
19~,$90
AHOUNT PAID
ZF PAZD AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDZTZONAL ZNTEREST.
ASSESSHENT OF TAX:
1.6. Amount of L/ne 1~ a~ Spousal rata
16. Amount of L/no 1~ taxabZa at L/naal/Class A ra~a
17. Amoun~ of Line lr* a~ Sibl/ng rata
18. Amount of Line lq taxable at Collataral/Class B rate
19. Principal Tax Duo
TAX CREDITS:
PAYHENT KECETpT DISCOUNT
DATE NUNBER INTEREST/PEN PAID (-
TOTAL TAX CREDZT I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( XF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THZS FORN FOR ZNSTRUCTZONS.)
(15) .00 x O0 = .00
(16) .00 x 0~5= .00
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= . O0
reflect figures that include the total of ALL returns assessed to date.
CharitabXo/governmental Baquasts; Non-aXactad 9115 Trusts (Schedule J) (1:5)
Nat Value of Estata Subject to Tax (lq) . O0
:Zf an assessment ~as lssued previously, lines lq, 15 and/or :16, 17, 18 and 19 ~ill
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December ZZ, 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
lifo or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class 8 (collateral) rate on any such future interest.
To Tulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S.
Section 91qO).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NXLLS, 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 Taxu (REV-ISIS). Applications ara available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / er
speaking needs: 1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSiOZ1, Harrisburg, PA 17128-10Z1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenuej
Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-ZSO1) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's daathj a five percent (SI) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty . s computed on the total of the tax and interest assessad~ and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (93 months and one (13 day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 19AZ 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 1, 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 1981 through Z004 ara:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor Year Rate
~ Z07. .000548 ~J'~'8 - 1991 111 .000301 Z001 97.
1983 167. .000438 1991 97. .000247 ZOOZ 67.
1984 117. .000301 1995-1994 77. .000191 2003 57.
1985 137. . 000356 1995-1998 97. . 000147 2004 41
1986 102 . 000274 1999 77. . 000191
1987 107. . 00027~ 2000 77. . 000191
--/nterest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPAI'D X NURBER OF DAYS DELTNQUENT X DATLY INTEREST FACTOR
Daily
Factor
.0002a7
.000164
.000157
.O001XO
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to flfteen (153 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.
;~EV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURGi PA 17128-0601
DECEDENTS NAME FILE NUMBER
Ruth Singleterry 2103-0859
REVIEWED BY ACN
Deborah Washington 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
J B-1 Total on Charitable bequeath was not correctly carried forward to the recapitulation
page.
ROW Page I
.STATUS REPORT UNDER RULE 6.12
Name of Decedent:
RUTH SINGLETERRY
Date of Death:
OCTOBER 12, 2003
No. 21-03-0859
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes ~ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes ~ No
Date:
d. Copies of receipts, releases, joinders and approvals off.~rmal or informal
accounts may be filed with the C1, ~ourt an~d may be
erJ~ Orphan's
attached t° this rep°rtq~////d/~~ ~ 7'~
05/20/2004 N __-.
II. IN e McKNIGHT ~
. M/il~s.._A. McKnight, Esquire x~
Name (please_~int) ~
60 West Pomfret-"g/ree~
Capacity:
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
X
Personal Representative
Counsel for Personal Representative