HomeMy WebLinkAbout03-0694 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Jack R. Koppenheffer No. o,9/-
also known as To: Register of Wills for the
Deceased. County of Cumberland in the
Social Security No. 195-16-4882 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner is(are) 18 years of age or older and the Executor named in the last will of the above
decedent, dated June 19, 2003 and codicil(s) dated [none].
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or
principal residence at 1512 Shirley Avenue, Carlisle Borough.
Decedent, then 78 years of age, died August 6, 2003, at Carlisle Regional Medical Center,
Carlisle, Pennsylvania.
Except as follows, decedent did not marry, was not divorced and did not have a child born or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ unestimated
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows: Carlisle Borough $ unestimated
WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented
herewith and the grant of letters testamentary thereon.
~'~vid D. ~'~ppenheffer
115 North Street
Harrisburg, PA 17101
(717) 2364409
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
The petitioner above-named swears or affirms that the statements in the foregoing petition are true
and correct to the best of the knowledge and belief of petitioner and that as personal representative of the
above decedent, petitioner will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this ~ 0 k3a day of ~)a~id D.~Koppenhe~fe~r
.
Estate of Jack R. Koppenheffer, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW, O.x~.r,.~ ~-.~-.~ ~9 ~: c~oo~ , in consideration of the petition on the reverse side
o
hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated June 19, 2003 described therein be admitted to probate and
filed of record as the last will of Jack R. Koppenheffer and Letters Testamentary are hereby granted to
David D. Koppenheffer.
~,~- -Regi'ster ofr~qlils- (3 ~
Page
FEES Edward L. Schorpp (17495)
Probate, Letters, Etc. $~ ATTORNEY (Sup. Ct. I.D. No.)
Sho~ Ce~ificates(Z) $ lo, h~ ~TSON DE~O~F W~L~S & OTTO
~ ......;~n~,~ .... $ .00 10 East High S~eet
.............. ~ I~ L~
~ ~ $~ Carlisle, PA 17013
TOTAL $~ (717) 243-3341
Filed
F:~FILES~DATAFILE~ESTATES\6634-1 .petition. Itt
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.
Local Registrar
9449680
AUG 7 2003
No. ~ Date
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
Male 195-- 16 -- 4882 ust 6, 2003
78 i ~ January 7 Halifax, PA 'r~l.[] ,P4OM~rd [] ~[] ~ [] %O ~8C~[]
~rland ~rlisle ~rlisle R~ional M~ical Center ,~..
~ite
Sh~ Mfg. m~ ~G ~.~
1512 Shirley Ave. ,~s~ ,7,. ~ ~ ,~.~ ~.~
~rlisle PA 17013 ~rlisle ~ ~'~ ~rlisle
Hattie H~ver
115 ~h St. Apt. ~isbu~ PA 17101
~~ 8, 2~3 Cr~tion York PA
01~19-L Hoff~-Roth ~eral H~
................................. . . . ,,,~ ~ ~:~
............................. 0 %~ ~ .%~
F:\FILES~DATAFILEXEst~te Planning\6634-1 .will. 2
LAST WILL AND TESTAMENT
I, JACK R. KOPPENHEFFER, of Carlisle Borough, Cumberland County, Pennsylvania,
being of sound and disposing mind and memory, do hereby make, publish and declare this to be my
Last Will and Testament, hereby revoking any and all former Wills or Codicils made by mc.
1.
I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and
all death taxes (whether such taxes may be payable by my estate or by any recipient of any property)
shall bc paid from my residuary estate as soon as practicable after my decease and as part of the
administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement
for any such tax so paid, even though on proceeds of insurance or other property not passing under
this Will.
2.
I give, devise and bequeath all of my estate, both real and personal property, unto my
children, JANE L. HAMILTON, and DAVID D. KOPPENHEFFER, in equal shares, absolutely,
provided that should either child predecease mc, I devise such share to his or her issue per stirpes,
and in default of any such then-living issue, I devise such share to my surviving child.
4.
I nominate, constitute and appoint my son, DAVID D. KOPPENHEFFER, as Executor of
my estate. In the event hc is unwilling or unable to so act, then I appoint my daughter, JANE L.
HAMILTON, to act in such capacity.
5.
I direct that my Executor shall not be required to file a bond to secure the faithful
performance of his duties in any jurisdiction.
6.
I authorize and empower my Executor, in his sole and absolute discretion, to purchase or
otherwise acquire and retain any investments of which I die seized or any real or personal property
of any nature; to sell, 1case, pledge, mortgage, transfer, exchange, dispose of or grant options in
regard to any or all property of any kind forming a part of my estate for such terms and such prices
['I~tials]
Page 1 of 3 Pages
as he may deem advisable; to borrow money for any purposes connected with the protection and
preservation of my estate; to mortgage or pledge any real or personal property forming a part of my
estate or to join in or secure the partition of same; to compromise any claims or demands of my
estate against others or of others against my estate; to make distribution in kind and to cause any
share to be composed of cash, property or undivided fractional shares in property different in kind
from any other share; to employ agents, attorneys and proxies and to delegate to them such power
as my Executor considers desirable and to pay reasonable compensation for such services as may be
rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may
be necessary to carry out any of these powers. In addition, I direct that my Executor shall have the
power to conduct an inventory of any safe deposit box necessary to the administration of my estate.
IN WITNESS WHEREOF I have hereunto set my hand and seal this j~7~// day of
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and
for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed
our names as witnesses thereto, in the presence of the said Testator and of each other.
Page 2 of 3 Pages
COMMONWEALTH OF PENNSYLVANIA )
'SS.
COUNTY OF CUMBERLAND )
We, Jack R. Koppenheffer, Edward L. Schorpp, and~'~,j~,~.~/,~ ,~. ('~,~.~,~o,.-a,,,a~,
the Testator and the 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 the Testator has signed willingly, and that the
Testator executed it as his flee and voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that
to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
Ja~ R. Koppenheff~r, Testator b//
Subscribed, sworn to and acknowledged before me by Jack R. Koppenheffer, the Testator,
and subscribed and sworn to before me by Edward L. Schorpp and .~..~f~_ .._ .~a'c-,~,,,,j~ M c/~,,~~x/ ,
the witnesses, this/~day of ~'~ , ~ff~ .
Not~ Public
~T~ ~ I
~ L ~. i~~ I
~ ~. ~MB~ND ~1
Page 3 of 3 Pages
LAST WILL
AND
TESTAMENT
OF
JACK R. KOPPENHEFFER
MARTSON DEARDORFF WILLIAMS ~5~ OTTO
1NFORMAIION ADM(I AD'~OCA('~
ATTORNEYS & COUNSELLORS AT LAW
TEN EAST H~Gn STREET
CARLISLE, PENNSYLVANIA 17013
TELEPHONE (717) 243-3341
F: \FILES\DATAFILE\ESTATES\6634-1 .notice.cert
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Jack R. Koppenheffer
Date of Death: August 6, 2003
File No. 21-03-0694
To the Register:
I certify that notice of estate administration 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 or
about September 2, 2003.
Mr. David D. Koppenheffer Ms. Jane L. Hamilton
115 North Street --Apt. 710 78 Phaeton Drive
Harrisburg, PA 17101 Penfield Drive, NY 14526
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A
Date: September 2, 2003 Signature ~
Name Edward L. Schorpp, Esquire
MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Personal Representative
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 003193
SCHORPP EDWARD L ESQUIRE
10 EAST HIGH STREET
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..........
101 $2,500.00
ESTATE INFORMATION: SSN: 195-16-4882
FILE NUMBER: 2103-0694
DECEDENT NAME: KOPPENHEFFER JACK R
DATE OF PAYMENT: 11/03/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 08/06/2003
TOTAL AMOUNT PAID: $2,500.00
REMARKS: DAVID D KOPPENHEFFER
C/O EDWARD SCHORPP ESQUIRE
CHECK# 1017
INITIALS: VZ
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
' COMMO.WEALTHOF.EN.SVLVAN,A INHERITANCE TAX RETURN FILENUMBE"
DEPARTMENT OF REVENUE
DEPT 280601 RESIDENT DECEDENT 21 03 0694
HARRISBURG, PA 17128-0601
.... - ....... CO_UNTY CODE YEAR NUMBER
i DEcEDENT;~NAME~T, FIRST: AND MIDDLE INITIAL) ....... SocIAL SECURITY NUMBER
KOPPENHEFFER, JACK R.
, ! 195-16-4882
~ : DATE O~ D~:ATH ~MM-DD-YEAR) ' ' I -b-A~R-T~ (MM-D6:~EAR) .......... ~ ' T~qi~ RE~i~ MUST ~ FILED iN DUPLICATE WITH THE
~ 08/06/2003 01/07/1925 REGISTER OF WILLS
0 '(IF APPLicABLI::) ~URviViN~ ~Pousi~;~ N~ME ( LAST, FIR~ ~.ND MID~D~.-E INITIAL.) sociAL sEcURITY N-u-M~ER
[] 1. Original Return D 2. Supplem~r~tal ~eium ' [] 3. Remainder Return (date of death prior to 12-13-82)
_< ~ [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
~ ~' ~: 12-12-82) [] 5. Federal Estate Tax Return Required
,,, .J [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 1 8. Total Number of Safe Deposit Boxes
O ~ ~ of Will) copy of Trust)
< [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O)
12-31-91 and 1-1-95)
I COMPLETE MAILING ADDRESS
~ ~ Edward L. Schorpp, Esquire
FIRM NAME (If applicable) ,
o° ~ Martson Deardorff Williams & Otto , Ten East High Street
~' ~ ' Carlisle, PA 17013
~FELEPHoNE NUMBER
717/243-3341 l
1. Real Estate (Schedule A) (1) 129,500.00
2. Stocks and Bonds (Schedule B) (2) 9 92.60
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None
4. Mortgages & Notes Receivable (Schedule D) (4) N o ~,,j
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 24,765.
(Schedule E)
6. Jointly Owned Property (Schedule F) (6) Noff/~
~ [] Separate Billing Requested "~
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) Non~
~ (Schedule G or L) 7-.'2~: I
~ 8. Total Gross Assets (total Lines 1-7)
,9, 155,258.48
,,' 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 3 5,0 8 5.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 12,221.
11. Total Deductions (total Lines 9 & 10) (11) 4 7,3 0 6.66
12. Net Value of Estate (Line 8 minus Line 11 ) (12) 1 0 7,95 1.82
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) 107,95 1.82
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
~. 16.Amount of Line 14 taxable at lineal rate 107,95 ] .82 x ,045 (16) 4,857.83
o~' 17.Amount of Line 14 taxable at sibling rate x .12 (17)
~ 18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19) 4,857.83
20. []
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
1512 Shirley Avenue
CITY Carlisle .... STATE PA ZIP 17013
Tax Payments and Credits:
1. Tax Due (Page I Line 19) (1) 4,857.83
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments 2,500.00
C. Discount 13 l. 58
Total Credits (A + B + C) (2) 2,6 3 l. 5 8
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 theOVERPAYMENT. (4)
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) 2,2 2 6.2 5
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) 2,2 2 6 · 2 5
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 decedent transfer property within one year of death without
receiving adequate censiderat on? .................................................... [] []
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 des gnat on? ................................................................................................................ [] []
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, ar~c~ io the b-e~t of my knowledge and belief, it is t~ue. correct and complete. Declaration
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
David D. Koppenheffer ~ l 15 North Street, Apt. 710
'~P~[~~~'~~- ADDRESS Harrisburg, PA 17101 ,,~,,-,,~--'----(~YDATE
SIGNATURE OF ~EP,E. RER (~¥HE~T~IA~PRESE~I~ATivE ..... ADDRESS ..... DATE
For dates of death on or after July 1, 19~ and before Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
su~iving spouse is 3% [72 P.S. ~9116 (a) (1.1) ti)].
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 su~iving spouse is 0%
[72 P.S. ~9116 (a) (1.1) (ii)]. The statut~oes not exempt a transfer to a su~iving spouse from tax, and the statuto~ requirements for disclosure
of assets and filing a tax return are still appli~ble even if the sullying 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 debased child ~en~ne 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%, ex,pt 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.
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FlEE NUMBER
KOPPENHEFFER, JACK R.
........... 21 - 03 - 0694
All real property owned solely or as a tenant in common must be renorted at fair market value. Fair market value is defined as the price
at which propert~ 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 Residence situate at 1512 Shirley Avenue, Carlisle Borough, Cumberland County, PA, known as parcel 129,500.00
No. 50-21-0326-055, being described in Deed dated December 20, 1965 and recorded in Cumberland
County, PA, Deed Book "V", Volume 21, Page 535, and being conveyed to Jack R. Koppenheffer and
Betty D. Koppenheffer. Betty D. Koppenheffer died May 10, 2003. Value is actual sale price. (See
Settlement Sheet attached)
TOTAL (Also enter on Line 1, Recapitulation) I29,500.00
SCHEDULE B
i STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
KOPPENHEFFER, JACK R.
21 - 03 - 0694
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM i VALUE AT DATE OF
NUMBER DESCRIPTION UNIT VALUE
DEATH
1 i 35 Shares Met Life Trust Investor ID# 806438440284 = 28.36 i 992.60
TOTAL (Also enter on line 2, Recapitulation) 992.60
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
OO~MON~ALT" OF PENNSYLVAN,A I PERSONAL PROPERTY
INHERITANCE TAX RETURN ,
RESIDENT DECEDENT
KOPPENHEFFER, JACK R. FILE NUMBER
21 - 03 - 0694
Include the proceeds of litigation and the date tho proceeds wore receiYecl by the estate. All property jointly-owned with the right of
survivorsh,p must be disclosed on schedule F.
ITEM '
NUMBER DESCRIPTION 'VALUE AT DATE OF
................ DEATH
1 M&T checking account # 715867
9,8i7.50
2 2001 Chevrolet Impala, actual sale price 10,000.00
3 Charles J. DeHart III, Bankruptcy Trustee 98.79
4 Patriot News, refund 10.85
5 Personal property, auction proceeds 1,679.00
6 Office of Attorney General, proceeds from legal class action 1,190.00
7 Capital Blue Cross, refund of premium 1,003.21
8 Sprint, refund 6.31
9 MetLife, dividend 8.05
10 Real estate tax proration 592.40
11 National Grange Insurance Co., refund of house insurance 107.50
12 The Sico Company, refund 252.27
TOTAL (Also enter on Line 5, Recapitulation) 24,765.88
,~ SCHEDULE H
= FUNERAl. EXPENSES &
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN i ,~MNS'~'TM~ COSTS
RESIDENT DECEDENT
ESTATE OF
KOPPENHEFFER, JACK R. FILE NUMBER
_ _ i 21 - 03 - 0694
Debts of decedent must be reported on Schedule I.
iTEM ~
NUMBER DESCRIPTION AMOUNT
A. ~FuNERAL E~PENSEs:
1 Hoffman-Roth Funeral Home, Carlisle, PA 2,138.60
2 Jane L. Hamilton, travel expenses to attend funeral 219.00
3 Funeral reception 250.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions 7,190.00
David D. Koppenheffer
Social Security Number(s) / EIN Number of Personal Representative(s):
202-38-3212
Street Address 115 North Street, Apt. 710
City Harrisburg State PA Zip 1710]
Year(s) Commission paid
2. Attorney's Fees Martson Deardorff Williams & Otto (estimated) : 7,940.00
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. Probate Fees Cumberland County Register of Wills 257.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Certified mailing, Department of Public Welfare 4.42
2 The Sentinel, advertising Letters Testamentary 95.27
Total of Continuation Schedule(s) i 16,990.74
TOTAL (Aisc enter on line 9, Recapitulation) : 35,085.03
~ Schedl.~ H
COU~ONW~TN O~ ~E.NSY~V^N,^ FI.a'lla~ Expenses &
RESIDENT DECEDENT
ESTATE OF
KOPPENHEFFER, JACK R. : FILE NUMBER
21 - 03 - 0694
3 Cumberland Law Journal, adve~ising Le~ers Testamenta~ 75.00
4 Recorder of Deeds, copies 6.00
5 Recorder of Deeds, filing fee 27.00
6 Register of Wills, Sho~ Ce~ificate 3.00
7 Diversified Appraisal Se~ices, appraisal of real estate = 250.00
8 Deluxe check order, estate checks ]2.00
9 M~T Ba~, fees 3.00
10 Carlisle Borough, sewer/water pending disposition of real estate 80.23
11 National Grange Mural Ins. Co., homeowners and auto insurance pending disposition of real ~ 315.00
estate and vehicle
12 PPL, elec~ic se~ice pending disposition of real estate 125.95
13 The Sico Company, fuel se~ice pending disposition of rea] estate 168
14 Sprint, phone se~ice pending disposition of real estate 28.83
15 Rowe's Auction Se~ices, co~ission of sale of personal prope~ 251.00
16 Rowe's Auction Se~ices, adve~ising sale of house and personal prope~ 570.00
17 Verl Williams, ~ash removal 250.00
18 E~-NRT, Inc., real estate co~ission 4,507.50
19 Coldwell Ba~er HSG, rea] estate co~ission 4,557.50
20 Coldwell Ba~er HSG, ~ansaction fee 195.00
21 Coun~ of Cumberland, 1% of real~ ~ansfer tax 1,295.00
22 First Call Remodelers, house repairs pending disposition of real estate 119.08
23 American Home Shield, home wa~an~ 425.00
24 2004 Cumberland Coun~ real estate taxes, prorated ] ].65
25 Sellers con~ibution to closing costs 2,500.00
Page 2 of Schedule H
~ 8chedt~H
&
COMMONWEALTH OF PENNSYLVANIA ~
INHERITANCE TAX RETURN
RESIDENT DECEDENT .~dmi~ ~ c~or~n~ed
ESTATE OF KOPPENHEFFER, JACK R. FILE NUMBER
21 03 - 0694
26 American Radon Solutions, radon mitigation 700.00
27 Register of Wills, filing fee, inheritance tax remm 15.00
28 Reserved for additional probate fee, filing fees and miscellaneous expenses 500.00
Page 3 of Schedule H
q~ SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE :
COMMONWEALT. OF.E..S~LVAN,A ~ LIABILITIES. & LIENS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KOPPENHEFFER, JACK R. FILE NUMBER
21 - 03 - 0694
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 Outstanding checks on M&T Bank account # 715867 93.82
2 M&T Bank, vehicle loan, # 10058656790001 (principal - 11,053.00 + accrued interest - 59.56) 11,112.56
3 Apria Healthcare, account payable 187.36
4 Bankcard Services, account # 4313-0270-7300-1890, account payable 205.91
5 Borough of Carlisle, sewer/water, account payable 15.08
6 Comcast, account payable 15.91
7 Department of Veterans Affairs, medical expenses, account payable 357.00
8 PPL, account payable 63.82
9 The Sico Company, account payable 84.00
10 Sprint, account payable 30.53
11 M&T Bank, safe deposit box rental, account payable 31.50
12 Central Penn Medical Group Emergency, account payable 24.14
TOTAL (Also enter on Line 10, Recapitulation) 12,221.63
REV-1513 EX+, (9-00) ~
SCHEDULE J
COMMONWEALT, OF PENNS¥,VAN~A BENEFICIARIES ~
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KOPPENHEFFER, JACK R. FILE NUMBER
21 - 03 - 0694
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
................ ~Do Not l=l~Tm~t~{s) .
Io TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 David D. Koppenheffer Son One-half of estate
115 North Street, Apt. 710 residue
Harrisburg, PA 17101
2 Jane L. Hamilton Daughter One-half of estate
78 Phaeton Drive residue
Penfield, NY 14526
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
NON-TAXABLE DISTRIBUTIONS: I
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
; B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
'COMMON{WEALTH LAND TITLE INSURANCE COMPA~N-Y U.S. Department of Housing and Urban Development
OMB No. 2502-0265
A. Settlement Statement Title Insurance No. D427743CP
B. T.vpe of Loan
1. IX]FHA 2. [ ]FmHA 3. [ ]Cony. Unins. I 6.File Number 17.Loan Number 18.Mortgage Insurance Case No.
4.{ ]VA 5,~ ]Cony. Ins. I I I
C.Note: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are
shown. Items marked "(p.o.c)" were paid outside the closing; they are shown here for informational purposes and are not included in
the totals.
D.Name and Address of Borrower IE.Name and Address of Seller F.Name and Address of Lender
Michael B. Reposky and Christy M. I David D. Koppenheffer, Executor of Waypoint Bank
Reposky I the Estate of Jack R. Kopperhheffer 101 S. George Street
t York, PA 17401
G.Property Location I H.Settlement Agent
1512 Shirley Avenue I COMMONWEALTH LAND TITLE INSURANCE COMPANY
Carlisle, PA 17013 I Place of Settlement II.Settlement Date
[ 17 S MARKET SQUARE I
I HA/{RISBURG, PA 17101 I January 9, 2004
Carlisle Borough, Cumberland County, PA I Linda K. Trively LKT f
J. SU74~tARY OF BORROWER'S TPJLNSACTION I K. SUMMARY OF SELLER'S TR=~NSACTION
100. GROSS AMOUNT DUE FROM BORROWER: I 400. GROSS AMOUNT DUE TO SELLER
101.Contract sales price 129500.00 I 401.Contract sales price 129500.00
102.Personal property I 402.Personal property
103.Settiement charges to borrower (line 1400) 6341.40 I 403.
Adjustments for items paid by seller in advance I Adjustments for items paid by seller in advance
106.City/town taxes to I 406.City/town taxes to
107.County taxes to I 407.County taxes to
108.SCHOOL TAX 01/09/04 to 06/30/04 592.04 [ 408.SCHOOL TAX 01/09/04 to 06/30/04 592.04
120. GROSS AMOUNT DUE I 420. GROSS AMOUNT DUE
FROM BORROWER 136433.44 I TO SELLER 130092.04
200. AMOUNTS PAID BY OR IN BE~LLF OF BORROWER I 500. REDUCTIONS IN AMOUNT DUE TO SELLER
201.Deposit of earnest money 2000.00 I 501.Excess Deposit (see instructions)
202.Principal amount of new loan(s) 128484.00 I 502.Settlement charges to seller (line 1400) 11834.16
203.Existing loan(s) I 503.Existing loan(s)
209.Seller Contribution Closing Costs 2500.00 I 509.Seller Contribution Closing Costs 2500.00
I ·
Adjustments for items unpaid by seller I Adjustments for items unpaid by seller
210.City/town taxes to I 510.City/town taxes to
211.Coun~y taxes 01/01/04 to 01/09/04 11.65 I 511.County taxes 01/01/04 to 01/09/04 11.65
220. TOTAL PAID BY/FOR I 520. TOTAL REDUCTION AMOUNT
BORROWER 132995.65 I DUE SELLER 14345.8]
300. TOTAL AT SETTLEMENT FROM/TO BORROWER } 600. CASH AT SETTLEMENT TO/FROM SELLER
301.Gross amount due from borrower (line 120) 136433.44 I 601.Gross amount due to seller (line 420) 130092.04
302.Less amounts paid by/for borrower (line 220) 132995.65 / 602.Less reductions in amount due seller (line 520) 14345.8]
303. CASH I 603. CASH
([XX] FROM) ([ ] TO) BORROWER 3,437.79 I [XX] TO) ([ ] FROM) SELLER 115,746.23
FORM 91! (4-88) HIID-1 (3-86) RESPA, HB4205-2
0427743CP Page 2 of Form Approved OMB No. 2502-0265
PAID FROM I PAID FROM
L. SETTLEMENT CKARGES BORROWER'S I SELLER'S
FO~DS AT
700. TOTAL SALES/BROKER'S COMMISSION based on price $ 129500.00 ~ 7.00% = 9065.00 SETTLEMENT I SETTLEMENT
Division of commission(line 700) as follows:
701.$ 4507.50 to ER_A-NRT, Inc.
702.$ 4557.50 to Coldwell Banker HSG
703.Commission Paid at Settlement [ 9065.00
800. ITEMS PAYABLE IN CONNECTION WIT~ LOAN
@01.Loan Origination Fee %
$02.Loan Discount % to
803.Appraisal Fee to Robert Banzhoff [POC $341.50] 8.50
804.Credit Report to Waypoin~ Bank 15.00
805.Lender's Inspection Fee
808.Flood Certification Waypoint Bartk 14.00
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901.Interest from 01/09/04 to 02/01/04 ~$ 21.12 /day 485.76
901.1 Interest from to OS /day
902.Mortgage Insurance Premium for mo. to Waypoint Bank 1898.79
903.Hazard Insurance Premium for yrs.~o Waypoint Bank [POC $298.00]
1000.RESERVES DEPOSITED WITH LENqDER
1001.Hazard insurance 5 mo.@$ 24.83 per mo. 124.15
1002.Mortgage insurance mo.®$ 52.45 per mo. -
1003.Cit~ property taxes mo.~$ per mo.
1004.Couhty property taxes 13 mo.~$ 45.32 per mo. 589.16
1005.SCHOOL TAXES 9 mo.@$ 106.22 per mo. 955.98
1008.Aggregate Accou/l~ing Adjustment -556.32
1100. TITLE C~GES
1101/Attorney's ~_e~ POC ro Martson,Deardorff,Williams & Otto
ll02.;%bstract or title ~earch' to
l103.TiEle examination to
ll04.Title insurance binder to
ll0~.No~ar%/ Fee to Linda K. Trively 10.00
(includes above items No. ) *~"~*~"*'*''~*~
l108.Title Insurance to COMMONWFSkLTK LAIRD TITLE 903.38
(includes above items No.: 1101 - 1104) --''-*---*-~-*-*
lll0.Ow~ler's coverage $ 129500.00
lll2.CLOSING SERVICE LETTER(CSL) to COMMONWEALTH LAirD TITLE 35 00
lll3.ENDORSEMENT PA 300 to COMMONWEALTH LA/gO TITLE 50 00
1114 .EN]DORSEMENT PA 100 - CO. to COMMON~EALT~ LAND TITLE 50 00
ii15.EI{DORSEMENT PA 900 (ALTA 8.1) to COM~ONWEALTH L;~ND TITLE 50 00
ltl6.EXPRESS MAIL Closing Packet to COMMONWEALTH LAND TITLE 15 00
1200. GOVERNMEN~F RECORDING AArD TR3%NSFER CBL~RGES
1201.Recording fees: Deed $ 40.50 Mortgage $ 57.50 Releases $ 98 00
1202.CiLy/coun~y ~ax/stamps: Deed $ 1295.00 Mortgage $ 1295 00
1203.State tax/stamps Deed $ 1295.00 Mortgage $ I 1295.00
1300. ADDITIONAL SETTLEMENT C~Q~RGES
1303.Transaction Fee to EP~A-NRT, Inc. I 100 00
I30q.Struc~ural Evaluation to Akens Engineering Associates, Inc. I 200.00
1305.Transaction Fee to Coldwell Banker HSG I
130~.Ba~hroon Repairs to First Call Remodelers, Inc. I 119.08
13O7.Home Warranty ~5175528I to American ~ome Shield I 425.00
1308.Radon Remediation to ARS I 700.00
1309.Final Water/Sewer Acct~495-B to Boro. of Carlisle I 35.08
I~00.TOTTkL SETTLEMENT C%LARGES (entered on lines 103, SECTION J ,~ND 502, Section K) [ 6,341.40 11,834.1~
FORM 912 (4-S8) See page 3 for certification and signatures
M&T Bank
499 Mitchell Road, Millsboro, DE 19966 Mail Code 501-120
Phone (302) 934-2909
F ax (302) 934-2955
September 11,2003
MDW&O
AttorneysAt Law
10 East High Street
Carlisle, PA 17013
Re: Estate of Jack R. Koppenhe_ffer
Social Security: 195-16-4882
Date of Death: August 6, 2003
Dear Sir or Madam:
Per your inquiry dated August 25, 2003, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1. Type of Account Checking Account
Account Number 715867
Ownership (Names oj9 dack R Koppenheffer
Betty D Koppenheffer
Opening Date 09/01/67
Balance on Date of Death $9,817. 50
Accrued Interest $ O. O0
Total ..... ~'g~'~j'~ ...............................................................................................
2. Type of Account Safe Deposit Box
Box Number 4319
Ownership (Names ojO Jack R Koppenheffer
Bet(y D Koppenheffer
Opening Date 09/10/01
Records Management
(302) 934-2@09
September 22, 2003
Estate of Jack & Betty Koppenheffer
Attorney & Counsellors At Law
Martin, Deardorff, Williams & Ottp
10 East High Street
Carlisle, Pennsylvania 17013
Attn: Victoria L. Otto
Re: Jack & Betty Koppenheffer
Deceased: 8/6/03 and 5/10/03
Installment Loan # 10058656790001
Dear Ms. Otto:
Per your request, this is to provide information regarding the loan agreement between M&T Bank
and the deceased, Jack & Betty Koppenheffer.
Original Loan Amount: $18,625.95
Payoff as of date of death: 8-6-03 $11,053.00
Term: 60 months
Joint account as of 11-19-01
Date open: 11-19-01
Accrued Interest as of 9-22-03 $59.56
Information on certificates of deposit, credit cards or safe deposit boxes you would have to ,
contact one of M&T bank local branches. If you have any more questions or concerns, please do
not hesitate to contact me at (716) 635-4563 or send correspondence to:
M & T Bank
Attn: Luveena A Ward
1100 Wehrle Drive 2nd Floor
Williamsville, NY 14221
Thank you for your cooperation.
Probate Estate Specialist
F \FILI~S\DATAFILE\Est~Ie Plannlng\6634-i will.2 ORIGINAL RETAINED
LAW OFFICES
A PROFESSIONAL CORPORATION
TEN EAST HIGH STREET
CARLISLE, PA 17013
LAST WILL AND TESTAMENT 1717} 243-3341
I, JACK R. KOPPENHEFFER, of Carlisle Borough, Cumberland County, Pennsylvania,
being of sound and disposing mind and memory, do hereby make, publish and declare this to be my
Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me.
1.
I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and
all death taxes (whether such taxes may be payable by my estate or by any recipient of any property)
shall be paid from my residuary estate as soon as practicable after my decease and as part of the
administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement
for any such tax so paid, even though on proceeds of insurance or other property not passing under
this Will.
2.
I give, devise and bequeath all of my estate, both real and personal property, unto my
children, JANE L. HAMILTON, and DAVID D. KOPPENHEFFER, in equal shares, absolutely,
provided that should either child predecease me, I devise such share to his or her issue per stirpes,
and in default of any such then-living issue, I devise such share to my surviving child.
4.
I nominate, constitute and appoint my son, DAVID D. KOPPENHEFFER, as Executor of
my estate. In the event he is unwilling or unable to so act, then I appoint my daughter, JANE L.
HAMILTON, to act in such capacity.
5.
I direct that my Executor shall not be required to file a bond to secure the faithful
performance of his duties in any jurisdiction.
6.
I authorize and empower my Executor, in his sole and absolute discretion, to purchase or
otherwise acquire and retain any investments of which I die seized or any real or personal property
of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in
regard to any or all property of any kind forming a part of my estate for such terms and such prices
Page 1 of 3 Pages
as he may deem advisable; to borrow money for any purposes connected with the protection and
preservation of my estate; to mortgage or pledge any real or personal property forming a part of my
estate or to join in or secure the partition of same; to compromise any claims or demands of my
estate against others or of others against my estate; to make distribution in kind and to cause any
share to be composed of cash, property or undivided fractional shares in property different in kind
from any other share; to employ agents, attorneys and proxies and to delegate to them such power
as my Executor considers desirable and to pay reasonable compensation for such services as may be
rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may
be necessary to carry out any of these powers. In addition, I direct that my Executor shall have the
power to conduct an inventory of any safe deposit box necessary to the administration of my estate.
IN WITNESS WHEREOF I have hereunto set my hand and seal this /~7___,,q day of
Jg6k R. Koppenl~et'fer g '
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and
for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed
our names as witnesses thereto, in the presence of the said Testator and of each other.
/
Page 2 of 3 Pages
COMMONWEALTH OF PENNSYLVANIA )
'SS.
COUNTY OF CUMBERLAND )
We, Jack R. Koppenheffer, Edward L. Schorpp, and~'~.'.~,,~,,~'~'7,..,,,9 ~ (~.,~,,o~,,,xj,
the Testator and the 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 the Testator has signed willingly, and that the
Testator executed it as his free and voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and heating of the Testator, signed the Will as a witness and that
to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
Ja~ R. Koppenheff~r, Testator/
WitneSs]
Subscribed, sworn to ~d ac~owledged before me by Jack R. Koppe~effer, the Testator,
and subscribed and swom to before me by Edward L. Scho~p ~dff~&~ M ~~~ ,
the witnesses, this / day of ,~' ~:~-;~-< '~."' ~'"'
Not~ Public
NOTARI~ S~
~BA L OffO, NOTA~ ~BLIC
CARLISLE BORO, CUMBERLAND COUN~ I
~ ~MMISSIOR ~PIRES DEC. 2. 2006 d
Page 3 of 3 Pages
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
· ,EPARTMENT OF REVENUE
~,~REAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 003645
SCHORPP EDWARD L
10 EAST HIGH STREET
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold
101 $2,226.25
ESTATE INFORMATION: SSN: 195-16-4882
FILE NUMBER: 2103-0694
DECEDENT NAME: KOPPENHEFFER JACK R
DATE OF PAYMENT: 03/05/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 08/06/2003
TOTAL AMOUNT PAID: 92,226.25
i REMARKS: DAVID KOPPENHEFFER
~ .
· ' ~ CHECK# 1026
,' .... INITIALS: VZ
r ..... SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
, , REGISTER OF WILLS
REGISTER OF WILLS
COMNONWEALTH OF PENNSYLVANZA
BUREAU OF ZNDZVZDUAL TAXES DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601 NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX REV-1Sq7EXAFP(Ol-O5)
~i~ .' DATE 04-26-2004
i"*~ ESTATE OF KOPPENHEFFER JACK
DATE OF DEATH 08-06-2005
FZLE NUMBER 21 05-0694
EDWARD L SCHORPP ESQ '04 APR 26 ?l :'~ COUNTY CUMBERLAND
' ACN 101
MARTSON ETAL I Amount Remitted
10 E HIGH ST
CARLISLE PA 1T9~ ~:.;
MAKE CHECK PAYABLE AND RENZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701~
CUT ALONG THZS LZNE ~'* RETAZN LOWER PORTZON FOR YOUR RECORDS
DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF KOPPENHEFFER JACK R FZLE NO. 21 05-0694 ACN 101 DATE
TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estate (Schedule A) (1) 129;500.00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) (2) 992.60 credit to your account,
$. Closely Held Stock/Partnership Znterest {Schedule C) {$) .00 submit the upper portion
~. Nortgeges/Notes Receivable (Schedule D) (q) .00 of this for, with your
$. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) ($) 24;765.88 tax payment.
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
8. Tote1 Assets (8) 155,258.48
APPROVED DEDUCTZONS AND EXENPTZONS: $5,085.05
9. Funeral Expenses/Adm. Costs/Nisc. Expenses (Schedule H) (9)
10. Debts/Nortgage Liabilities/Liens (Schedule I) (10) 12,221.6~
11. Total Deductions (11)
12. Net Value of Tax Return (12) 107,951.82
15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00
1~. Net Value of Estate Subject to Tax (lq) 107,951.82
NOTE: If an assess, ent ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ,ill
reflect figures that /nclude the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 1~ et Spousal rate (15). .00 X O0 = .00
16. Amount of Line 1~ taxable at Lineal/Class A rate (16). 107,951.82 X 045 = 4,857.8~
17. Amount of Line 1~ at Sibling rate (17). .00 x 12 = .00
18. Amount of Line lfi taxable at Collateral/Class B rate (18). .00 X 15 = .00
19. Principal Tax Due (19)= 4,857.8~
TAX CREDZTS:
PAYH~NT KECE/PT DISCOUNT
ANOUNT PAZD
DATE NUHBER ZNTEREST/PEN PAZD {-)
11-05-2005 CD005195 151.58 2,500.00
05-05-2004 CD005645 .00 2,226.25
TOTAL TAX CREDZT 4,857.8:3
BALANCE OF TAX DUEI .00
ZNTEREST AN]) PEN. .00
TOTAL DUE . O0
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~UZRED.
FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SZDE OF THI'S FORN FOR ZNSTRUCTZONS.)
RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- 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 ar for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of Z000. (72 P.S.
Section 9140).
PAYHENT: Detach the top pertian of this Hot[ce and submit aith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REG/STER OF N/LLS, AGENT
REFUND (CR): A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are 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: 1-800-36Z-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-447-SOZ0 (TT only).
OBJECTIONS: Any party in in[aras[ not satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shoNn on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department af Revenue, Doard of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
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, Dept. ZB0601, Harrisburgj PA 171Z8-0601
Phone (717) 787-6505. Sam page 5 cf the book[et "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1SO1) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three (S) calendar months after the decedent's death, a five percent (SZ).discount of
the tax pald is allowed.
PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest asmssed, 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 tiaa 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 (93 months and one (13 day free the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated et a daily rate of .000164. ALI taxes which became delinquent on and after
January 1, 198Z wi1! 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 19az through ZOO4 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~'~ ZOZ .000548 ~'~)'~-8-1991 11Z .000301 ~ 9Z .000Z47
1983 162 .0004S8 1992 9X .000247 ZOOZ 62 .000164
1984 112 .000301 1993-199¢ 7Z .DOOZgZ ZOOS 52 .000137
1985 132 .000356 1995-1998 9Z .000247 2004 42 .000110
1986 102 .000Z74 1999 72 .00019Z
1987 102 .000Z74 ZOO0 72 .00019Z
--Interest is calculated as follows:
/NTBREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZN~UENT X DAZL¥ ZNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) 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.
FAFIL~ ES\DATAFII~E\ESTATES\6634-1 .account.formal
IN RE: : IN THE COURT OF COMMON PLEAS OF
: CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE OF JACK R. KOPPENHEFFER, :
: ORPHANS' COURT DIVISION
DECEASED : NO. 2003-0694
FIRST AND FINAL ACCOUNT OF DAVID D. KOPPENHEFFER,
EXECUTOR OF THE ESTATE OF JACK R. KOPPENHEFFER,
LATE OF CARLISLE,
CUMBERLAND COUNTY, PENNSYLVANIA
Date of Death: August 6, 2003
Letters Testamentary Granted: August 25, 2003
Letters Advertised:
Sentinel - August 29, September 5 & 12, 2003
Cumberland Law Journal - September 5, 12, & 19, 2003
Account Stated to May 19, 2004
[The account also indicates the proposed distribution of the estate.]
SUMMARY ~; :'
PRINCIPAL
Receipts $ 154,461.40
Conversions to Cash 183.44
Total Receipts 154,644.84
Less Disbursements -49,982.29
Balance Before Distributions 104,662.55
Distributions to Beneficiaries -80,000.00
Principal Balance Remaining $ 24,662.55
INCOME
Receipts $ 29.33
Less Disbursements 0.00
Balance Before Distributions 29.33
Distributions to Beneficiaries 0.00
Income Balance Remaining 29.33
COMBINED BALANCE REMAINING $ 24,691.88
PRINCIPAL RECEIPTS
Real estate located at 1215 Shirley Avenue, Carlisle, PA $ 129,500.00
35 shares Met Life Investor Trust 992.60
M&T Bank checking account # 715867 9,817.50
M&T Bank, service charge adjustment 58.00
2001 Chevrolet Impala vehicle 10,000.00
Charles J. Dehart, III, Bankruptcy Trustee 98.79
Patriot News, refund 10.85
Office of the Attorney General, proceeds from class action suit 1,190.00
Rowes Action Service, sale of personal property 858.00
Capital Blue Cross, refund of premium 941.59
Sprint, refund 6.31
Met Life, dividend 8.05
Tax proration 592.04
National Grange Insurance Co., refund of premium 107.00
The Sico Company, refund 252.27
Central Penn Medical Group Emergency, refund 28.40
TOTAL $ 154,461.40
PRINCIPAL CONVERSIONS TO CASH
GAIN/LOSS
35 shares, Met Life Investor Trust: $ 183.44
Cost Basis: 992.60
Redemption: 1,176.04
TOTAL PRINCIPAL CONVERSIONS TO CASH $ 183.44
PRINCIPAL DISBURSEMENTS
Outstanding checks on M&T Bank checking account #715867 $ 93.82
-2-
M&T Bank, safe deposit fee 31.50
M&T Bank, payoff, loan #10058656790001 11,272.63
M&T Bank, fees 6.00
M&T Bank, estate checks 12.00
Bankcard Services, account payable # 4313027073001896 205.91
Hoffman Roth Funeral Home 2,138.60
Apda Health Care, account payable 187.36
Carlisle Borough, sewer/water 95.40
Central Penn Medical Group Emergency 24.14
Comcast, final bill 15.91
National Grange Insurance Co., vehicle and homeowners insurance 310.50
pending disposition
PPL, electric service 189.77
Sprint, phone service 59.36
The Sico Company, fuel oil service 252.00
Department of Veterans Affairs, prescriptions 357.00
Diversified Appraisal Services 250.00
Verl Williams, trash hauling 250.00
ERA-NRT, real estate commission 4,507.50
Coldwell Banker HGS, real estate commission 4,557.50
Coldwell Banker HGS, transaction fee 195.00
County of Cumberland, 1% realty transfer tax 1,295.00
First Call Remodelers, house repairs 119.80
American Home Shield, home warranty 425.00
American Radon Solutions, radon mitigation 700.00
2004 Cumberland County real estate taxes, prorated 11.65
Sellers contribution to closing costs 2,500.00
-3-
Register of Wills, Inheritance Tax payment 4,726.25
David D. Koppenheffer, partial Executor's commission 3,500.00
Martson DeardorffWilliams & Otto, partial attorneys' fees 3,605.00
Martson Deardorff Williams & Otto, disbursements 482.69
Probate Fee: 257.00
Copies for bringdown 6.00
The Sentinel, Letters Testamentary 95.27
Cumberland Law Journal, Letters Testamentary 75.00
Register of Wills, short certificates 3.00
Cumberland County Recorder of Deeds, filing fee
and discharge of Mortgage 27.00
Certified mailing, Department of Public Welfare 4.42
Register of Wills, filing fee, Inheritance Tax return 15.00
Reserved for future disbursement:
David D. Koppenheffer, balance of Executor's commission 3,500.00
Martson Deardorff Williams & Otto, balance of attorneys' fees 3,605.00
Filing fees and miscellaneous expenses 500.00
TOTAL $ 49,982.29
PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES
David D. Koppenheffer $ 40,000.00
Jane L. Hamilton 40,000.00
TOTAL $ 80,000.00
INCOME RECEIPTS
M&T Bank estate checking account, interest through 4/29/04 $ 29.33
TOTAL $ 29.33
INCOME DISBURSEMENTS
None $ 0.00
TOTAL $ 0.00
INCOME DISTRIBUTIONS TO BENEFICIARIES
None $ 0.00
TOTAL $ 0.00
David D. Kopenheffe~:, ]~x~cutor V
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF CUMBERLAND )
David D. Koppenheffer, being duly sworn according to law, deposes and says: That he is the
Executor of the Estate of Jack R. Koppenheffer, deceased; that he has fully and faithfully discharged
the duties of his office; that the foregoing First and Final Account is true and correct and fully
discloses all significant transactions occurring during the accounting period; that all known claims
against the estate have been paid in full; that to his knowledge, there are no claims now outstanding
against the Estate; that all taxes presently due from the estate have been paid; and that the Grant of
Letters Testamentary and the first complete advertisement thereof occurred more than four (4) months
before the filing of the Account.
David D. Koppenhef~er,l~-e~titoi:
me t, s o
Notary Public
M NOTARIAL SEAL
VICTORIA t. OTTO, NOTARY PUBLIC
CARLISLE BORO., CUMBERLAND COUNTYI
Y COMMISSION EXPIRES DEC. 2, 2006 ]
-5-
SCHEDULE OF PROPOSED DISTRIBUTION
David D. Koppenheffer, Executor of the Last Will and Testament of jack R. Koppenheffer,
deceased, proposes to distribute the balance in his hands, to wit: $24,691.88, in accordance with the
said Last Will and Testament as heretofore filed in the Office of the Register of Wills of Cumberland
County, Pennsylvania, as follows:
TO: David D. Koppenheffer, per Item 2 of said Will:
Cash $ 12,345.94
TO: Jane L. Hamilton, per Item 2 of said Will
Cash 12,345.94
TOTAL BALANCE FOR DISTRIBUTION $ 24,691.88
STATEMENT OF THE REASONS FOR THE PROPOSED DISTRIBUTION
The above distribution is proposed in accordance with the Last Will and Testament of Jack
R. Koppenheffer.
DaTvid-D~ KoppenhefferfiE~cecutor"" -- o~ "
Sworn and .subscribed to before me this fi-D__~f"~
day of . //'--~/~/ ~ , ~c'Y) ~/ .
Notary Public
NOTARIAL SEAL
VICTORIA L. OTTO, NOTARY PUBLIC
CARLISLE BORO., CUMBERLAND COUNTY I
MY COMMISSION EXPIRES DEC. 2, 2006
-6-
?:\FILES\DATAFILE\Est~te Planning\6634- I will2
LAST WILL AND TESTAMENT
I, JACK R. KOPPENHEFFER, of Carlisle Borough, Cumberland County, Pennsylvania,
being of sound and disposing mind and memory, do hereby make, publish and declare this to be my
Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me.
1.
I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and
all death taxes (whether such taxes may be payable by my estate or by any recipient of any property)
shall be paid from my residuary estate as soon as practicable after my decease and as part of the
administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement
for any such tax so paid, even though on proceeds of insurance or other property not passing under
this Will.
2.
I give, devise and bequeath all of my estate, both real and personal property, unto my
children, JANE L. HAMILTON, and DAVID D. KOPPENHEFFER, in equal shares, absolutely,
provided that should either child predecease me, I devise such share to his or her issue per stirpes,
and in default of any such then-living issue, I devise such share to my surviving child.
4.
I nominate, constitute and appoint my son, DAVID D. KOPPENHEFFER, as Executor of
my estate. In the event he is unwilling or unable to so act, then I appoint my daughter, JANE L.
HAMILTON, to act in such capacity.
5.
I direct that my Executor shall not be required to file a bond to secure the faithful
performance of his duties in any jurisdiction.
6.
I authorize and empower my Executor, in his sole and absolute discretion, to purchase or
otherwise acquire and retain any investments of which I die seized or any real or personal property
of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in
regard to any or all property of any kind forming a part of my estate for such terms and such prices
/' '" ;&-5:"
[~ials]
Page 1 of 3 Pages
as he may deem advisable; to borrow money for any purposes connected with the protection and
preservation of my estate; to mortgage or pledge any real or personal property forming a part of my
estate or to join in or secure the partition of same; to compromise any claims or demands of my
estate against others or of others against my estate; to make distribution in kind and to cause any
share to be composed of cash, property or undivided fractional shares in property different in kind
from any other share; to employ agents, attorneys and proxies and to delegate to them such power
as my Executor considers desirable and to pay reasonable compensation for such services as may be
rendered by such agents, attorneys and proxies; and to execute and deliver such insmuuents as may
be necessary to carry out any of these powers. In addition, I direct that my Executor shall have the
power to conduct an inventory of any safe deposit box necessary to the administration of my estate.
IN WITNESS WHEREOF I have hereunto set my hand and seal this ,/~7~/g day of
J~c/~l~. KoPp;nl~'fer
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and
for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed
our names as witnesses thereto, in the presence of the said Testator and of each other.
{_ .,,
?
Page 2 of 3 Pages
COMMONWEALTH OF PENNSYLVANIA )
· SS.
COUNTY OF CUMBERLAND )
We, Jack R. Koppenheffer, Edward L. Schorpp,
the Testator and the 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 the Testator has signed willingly, and that the
Testator executed it as his free and voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that
to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
Ja~ R. Koppenheff~r~ Testator U /
Witness
Witnels
/
Subschbed, sworn to ~d ac~owledged before me by Jack R. Koppe~effer, the Testator,
and subscribed and sworn to before me by Edward L. SchoCp and~~ M ~~~ ,
the witnesses, this/~day of ~77C'./~.<~. , '%%?"5 .
. / ~' . ,, . ..~
Nota~ Public
/~t~tt ~0~0. ~U~t~[~ ~OU~l
[~ ~O~SS~O~ ~e~[~ nt~. t, ~008 ~
Page 3 of 3 Pages
ORPHANS' COURT DIVISION
NO. 21-03-0604
FIRST A~ F~AL ACCOST
OF
DAVID D. KOPPE~FFER, EXECUTOR
~ ~ ~ w~ t~ o'~~d {o t~ Coo~
~ m ~ A~=, has ~ ~ ~
~ u~qs~ cia~ant and to ev~ ~ ~
~<~wn m t~ ~
MARTSON DEARDORFF W i hereby certify that
INFO~ATION' ADVlC[' ADVOCACY ~, ~ ~
ATTO~EYS & COUNSELLORS AT LAW ~ ~ ~ ~ ~
TEN EAST HIGH STREET bo~, ~ ~ ~
CA~USLE, PENNS~VANIA 17013 A C~ ~ ~ ~
TEnEI'HONE (717) 243-3341
REGISTER OF WILLS OF CUMBERLAND COUNTY
STATUS REPORT UNDER RULE 6.12
(For Resident Decedents Dying After July 1, 1992)>-~
Name of Decedent: Jack R. Koppenheffer :~'
Date of Death: August 6, 2003
File No.' 21-03-0694
Social Security No.' 195-16-4882
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 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?
Yes ~ No ~
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts
may befiledwith the Clerk.~he Or~hans' Cou_rt andmay be attached to this report.
Date: November 12,2004 Signat~~~~~
Name: Edward L. Schorpp, Es4uire
Address: MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Counsel for personal representative
F:\FILES\DATAFILE\ESTATES\6634.1 .step