HomeMy WebLinkAbout04-0407 PETITION FOR PROBATE and GRANT OF LETTER~
Estate of Jewell Temple Dennison No. ,~-
Also known as To: Register of Wills for the County of
, deceased Cumberland County in the
Social Security No. 574-07-8194 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner, who is 18 years of age or older and the executor named in the last Will of the
above decedent, dated December 31,2001 and codicil(s) dated N/A.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or
principal residence at 5 Garland Court, Carlisle, Cumberland County, PA 17013.
Decedent, then 84 years of age, died April 5, 2004, at Carlisle Hospital.
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 $375,000.00
(If not domiciled in PA) Personal property in Pennsylvania $
(If not domiciled in PA) Personal property in County $
Value of real estate in Pennsylvania $
Situate as follows:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented
herewith and the grant of letters testamentaw_ thereon.
¢4~).A~ ~~ (testamentary; administration c.t.a; administration d.b.n.c.t.a)x
Richard Francis Dennison
OATH OF PERSONAL REPRESENTATIVE r,~
COMMONWEALTH OF PENNSYLVANIA ·
· SS 05
COUNTY OF CUMBERLAND ·
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are tree and
correct to the best of the knowledge and belief of petitioner(s) and that as personal representative(s) of the
above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or .afl~ntr~ed and subscribed
Before me thiS~-~a.y of ~ Richarci Francis Dennison
2004·
Register
Estate of Jewell Temple Dennison, Deceased
DEGREE OF PROBATE AND GRANT OF LETTERS
A ~ '
ND NOW, C~t ~)~.,~L c~-~ ,2004, in consideration of the petition on the reverse side
hereof, satisfactory pro~>f~having been presented before me,
IT IS DECREED that the instrument(s) dated December 31, 2001 described therein be admitted to probate and
filed of record as the last will of Jewell Temple Dennison and Letters Testamentary are hereby granted to
Richard Francis Dennison.
7R-~ister'ofWills ~-~r~ U5d- ~..~o< ~
FEES
Probate, Letters, Etc ............. $ ~0~. O,D Taylor P. Andrews, Esq. 15641
Short Certificates i~o) ............ $ ,~o. ~ 78 West Pomfret Street
~n.~rd~:~...~...$ ~2_1. OO Carlisle, PA 17013
~ 1:> $~o. oc.~ 717-243-0123
TOTAL__ $_~
Filed .... '.~.. ;...~-...'71...-:..ON.. .....................
This 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.
P i!~ 0 2 3: ~ (i~ i'~ APR 0 7 2004
Date
COMMONWEAL}N OF PENNSYLVANIA * O[PI~I]E~I O~ 8E~[I~ · VITIL RECORDS /
CERTIFICATE OF DEAIH - ~
,. Jewell Temple Dennison '.Female .."A 574 -- 07 -- 8194 P'I Amril .5-
~ Cumberland ~ Carlisle ~. Carlisle Hospital. ~,~ White
,,. Teacher ,,~ Education ],~ l,a. ~,a 12 ~ o.,.~.~5+I ~~ I1.. Married 1,~ Richard F. Dennlson
5 Garland Court ~
,i. Horace Jewell Temple ,a. Clement~n~
~ Richard F. Dennison ~ 5 Garland Court~ Carlisle, PA 1701~
~ ~ ~ ~ ~a~.~ I~.m~} ~ Cremation Society
I
a,. . ,~ .~ ~ ~ ~,,~. Apr 1 8, 2004 ,,.pf Pennsylvania Crematory I,,~ Harrisburg. PA 17100
~~~m'~~ '- ~"~a~ Cremation Society of PA
d
LAST WILL AND TESTAMENT
OF
JEWELL TEMPLE DENNISON
I, JEWELL TEMPLE DENNISON, of Borough of Carlisle, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament and revol~ ~_ny and all wills and
codicils heretofore made by me.
ITEM h My personal representative shall pay from the residue~Lfmy estate the
expenses of my last illness, funeral and burial debts duly allowed against my estat~and all estate
taxes occasioned by my death and incurred with respect to all property taXable at Re time of my
death whether or not passing by this Will.
ITEM II: I bequeath those articles of my automobiles, personal effects,
household goods, and other tangible personalty of like nature not specifically bequeathed hereafter
(not including cash or securities), together with any existing insurance thereon, if any, as may be my
individual property and not the property of my Husband or owned jointly by me with him, as set
forth in a separate memorandum which I shall place with my Will to the persons therein designated.
If I shall leave no separate memorandum, or with regard to my automobiles, personal effects,
household goods, and other tangible personalty of like nature not specifically bequeathed hereafter
(not including cash or securities) not referenced by such memorandum, I bequeath such property to
my beloved Husband, RICHARD FRANCIS DENNISON, if he survives me by thirty (30) days.
Should my Husband, RICHARD FRANCIS DENNISON, not be living on the thirty-first day after
my death, I bequeath such tangible personalty and insurance thereon to my Son, JOSEPH
TEMPLE DENNISON.
ITEM III: If my Husband survives me, I give to my TRUSTEE, hereinafter
~,~ can pass estate tax by reason of the Unified Credit, any
named,
the
largest
amount
that
free
of federal
other estate tax credits allowed by the Internal Revenue Code, and any charitable deduction due my
estate from this gift; provided, however, that (1) the sum disposed of by this item shall be reduced by
. ,,. the value of property which passes outside the terms of this will or which passes under other items of
this will and which does not qualify for the estate tax charitable or marital deductions; and (2) the
sum disposed of by this item shall be reduced by charges against the principal of my estate which do
~x not qualify as federal estate tax deductions. In making the computations necessary to determine the
,,~, amount of this pecuniary bequest, valuations and credit amounts as finally determined for federal
: estate tax purposes shall control. I direct my TRUSTEE to hold, administer and distribute the Trust
[to be known as the Dennison Family Trust] as follows:
A. The trust property shall be held in trust for the benefit of my son, JOSEPH
TEMPLE DENNISON for the fbllowing uses and purposes:
1. The net income from the trust property shall be paid to my son, JOSEPH
TEMPLE DENNISON, during his lifetime in regular payments which shall be
paid at least quarter annually;
2. Upon request of JOSEPH TEMPLE DENNISON, TRUSTEE may invade the
principal for the actual education expenses (including [but not limited to] college
education, both graduate and undergraduate) of any child or all children of
JOSEPH TEMPLE DENNISON, and distributions to or for the benefit of such
children do not need to be equal;
2
B. After the death of my son, JOSEPH TEMPLE DENNISON, or at such time that
my son shall elect to terminate his life interest by a written declaration, the property
shall continue to be held in trust for the children of my son, JOSEPH TEMPLE
DENNISON with the principal divided into as many separate shares as I have
grandchildren then living and grandchildren then deceased leaving issue then living,
and each share shall be held IN SEPARATE TRUST for the benefit of one
grandchild or the issue of a deceased grandchild leaving issue then living in
accordance with the instructions hereafter set forth in ITEM V. A.
ITEM IV: I devise and bequeath the residue of my estate, of every nature and
wherever situate, to my beloved Husband, RICHARD FRANCIS DENNISON.
ITEM V: Should my Husband, RICHARD FRANCIS DENNISON, predecease
me I devise and bequeath my estate as follows:
A. I give and bequeath Two Hundred Forty Thousand Dollars ($240,000.00) dollars
to the TRUSTEE, hereinafter named, to be divided into as many separate shares as I have
grandchildren then living and grandchildren then deceased leaving issue then living, and each
share shall be held IN SEPARATE TRUST for the benefit of one grandchild or the issue of
a grandchild leaving issue then living/hr the following uses and purposes:
deceased
1. TRUSTEE shall accumulate the income, but as much of the income,
accumulated income, and principal of each separate trust as the TRUSTEE may
from time to time think advisable for the education (including [but not limited to]
college education, both graduate and undergraduate) of each beneficiary shall be paid
to him or her or else applied directly tbr his or her benefit by the TRUSTEE.
2. TRUSTEE shall distribute the entire then-remaining principal and any
accumulated or undistributed income to each beneficiary when he or she attains the
age of twenty-five (25) years.
3. Should any beneficiary otherwise entitled to a share of any such
separate trust die before attaining the age for final distribution, the trust for that
beneficiary shall terminate at his or her death and TRUSTEE shall distribute the
share of such deceased beneficiary to his or her then-living issue, per stirpes, if any,
and in default of any such issue, the share of such deceased beneficiary shall be
added to the shares for each of the other beneficiaries under this paragraph of my
Will, the share for any beneficiary whose original share is then being held in trust to
be added to that trust.
B. I devise my home at 5 Garland Court, Carlisle, PA to my son, JOSEPH
TEMPLE DENNISON.
C. I devise and bequeath the residue of my estate to my TRUSTEE, hereinafter
named, to be administered for the benefit of my son, JOSEPH TEMPLE DENNISON, in
accordance with the instructions set forth for the Dennison Family Trust at ITEM III above.
The Trust created by this provision of my will [ITEM V.~.lrnhy be administered together
with the Trust created by ITEM III of this will as one Trust. Furthermore, the Dennison
Family Trust created by this will may be administered together as one Trust with a
Dennison Family Trust created by my Husband's will if the instructions for the Trustee that
then apply are identical.
4
ITEM VI: If neither my Husband, my Son, nor any child, descendent or issue of
my Son shall survive me, then I give, devise and bequeath my estate to my nephew, William Howard
Barkell.
ITEM VI: If my Husband and I should die under circumstances that make it
impossible to determine the sequence of our respective deaths, I direct that it shall be presumed that
my Husband shall have survived me.
ITEM VII: No interest of any beneficiary under this Will, any codicil hereto, or
any Trust created herein, shall be subject to anticipation or voluntary or involuntary alienation.
ITEM VIII: My Executor and Trustee, and their successors, shall have the
following powers in addition to those vested in them by law, and by other provisions of my Will,
applicable to all property, whether income or principal, including property held for minors,
exercisable without court approval, and effective until actual distribution of all property:
A. To borrow money from any person or institution, including my Executor or
Trustee, and to mortgage or pledge any or all real or personal property as my Executor or
Trustee in its sole discretion shall choose.
B. To compromise any claim or controversy, including but not limited to tax issues
and disputes, without order of court or consent of any party in interest and without regard for
the effect of such compromise on any interest hereunder.
C. To invest in all forms of property (including stock, common trust funds and
mortgage investment funds, whether maintained by my corporate fiduciary or others) without
restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper,
without regard to any principal of diversification or risk.
D. To retain any or all of the assets of my estate, real or personal, without regard to
any principal of diversification or risk.
E. To sell at public or private sale, to exchange, or to lease for any period of time,
any real or personal property and to give options for sales, exchanges, or leases, for such
prices and upon such terms or conditions as they deem proper.
t F. To mortgage, divide, alter, repair and improve real property and generally to
exercise all rights of real estate ownership.
G. To distribute in cash, in kind, or partly in each, and to cause any share to be
· ~ composed of cash, property, or undivided fractional shares in property different in kind from
any other share.
H. To employ accountants, agents, investment counsel, brokers, bank or trust
company to perform services tbr and at the expense of my estate or any trust or trusts
hereunder for which such services are performed and to carry or register investments in the
name of the nominee of such agent, broker, bank or trust company. The expenses and
charges for such services shall be charged against the principal or income or partly against
, each as my Executor and Trustee may determine. My Executor and Trustee are expressly
relieved of any liability or responsibility whatsoever for any act or failure to act by, or for
following the advice of, such accountants, agents, investment counsel, brokers, bank or trust
company, so long as my Executor and Trustee exercise due care in their selection.
The fact that an Executor or Trustee may be a member, shareholder or employee of
any accounting, investment or brokerage firm, agent, or bank or trust company so employed
shall not be deemed a conflict of interest. Any compensation paid pursuant to this
subparagraph shall not affect in any manner the amount of or the right of my Executor or
Trustee to receive commissions as a fiduciary.
ITEM IX: I appoint my Husband, RICHARD FRANCIS DENNISON, Executor
of this my Last Will and Testament. Should my Husband fail to qualify or cease to act as Executor, I
appoint my Son, JOSEPH TEMPLE DENNISON of Dickinson Township, Pennsylvania, as
Executor of my estate. If my Husband and my Son fail to qualify or cease to act as personal
representative, I appoint M&T Bank of Carlisle, Pennsylvania, as Executor of my estate. I direct that
my personal representative shall retain Taylor P. Andrews, Esq. as legal counsel for the
administration of my estate.
ITEM X: I appoint M&T Bank, Carlisle, Pennsylvania, as TRUSTEE of each
and every Trust created by this Will. I direct that the income beneficiary of any trust created by this
will shall have the power to replace a corporate Trustee with a replacement corporate Trustee by
providing written notice to the replaced corporate Trustee with a written consent of the replacement
corporate Trustee.
IN WITNESS WHEREOF, I, JEWELL TEMPLE DENNISON, have hereunto set my
hand and seal to this my Last Will and Testament, consisting of nine (9) printed pages, each of which
bears my signature, this 31 day of December, 2001.
b/r '" Jewell Temple l~"eennison, Testatri~ AL)
Signed, sealed, published and declared by the above-named Testatrix, JEWELL TEMPLE
DENNISON, as and for her Last Will and Testament, in the presence of us, who, at her request, in
her sight and presence, and in the sight and presence of each other, have hereunto subscribed our
J Taylor P. Andrews
7
COMMONWEALTH OF PENNSYLVANIA )
:SS.
COUNTY OF CUMBERLAND )
WE, JEWELL TEMPLE DENNISON, TAYLOR P. ANDREWS, and
Cr,,ka.r), ~ra. ttt-t ax~,t[$~,, the Testatrix and witnesses, respectively, whose names are signed to the
foregoing or attached instrument, being first duly sworn, do hereby declare to the undersigned
authority that the Testatrix signed and executed the instrument as and for her Last Will and
Testament and that she signed willingly and that she executed as her free and voluntary act for the
purposes therein expressed, and that each of the witnesses, in the presence and hearing of the
Testatrix, signed the Will as witnesses and that to the best of their knowledge the Testatrix was at the
time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence.
Ta~¢. A~'~rews, Witness
, Witness
Subscribed, sworn to and acknowledged before me by JEWELL TEMPLE DENNISON, the
O7statrix,and subscribed to and sworn or affirmed to befbre me by TAYLOR P. ANDREWS and
'~w_a' ,~ ,L~ [.~ witnesses,
, this ~1 st day of December, 2001.
_ ~~ (SEAL)
NOTARIAL SEAL
SHELLY SEXTON, NOTARY PUBLIC
CARLISLE BORO, CUMBERLAND COUNTY
MY COMMISSION EXPIRES APRIL 26, 2003
Member, Pennsylvania Association of Notaries 8
CERTIFICATION OF NOTICE UNDER RULES 5.6(a)
Name of Decedent: Jewell Temple Dennison
Date of Death: April 5, 2004
Will No: 21-04-0407
To the Register:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on May 5, 2004:
Richard Francis Dennison
5 Garland Court
Carlisle, PA 17013
M & T Bank, Trustee
C/P Jane F. Burke, Vice President
M & T Investment Group
PO Box 220
1 West High Street
Carlisle, PA 17013 _'-5.-:
Joseph Temple Dennison
42 Sandy Bottom Rd.
Carlisle, PA 17013
Notice has now been given to all persons ~ ~cept: No exceptions.
Date: May 5, 2004 J /) Taylor P. Andrews, Esquire
// 78 West Pomfret Street
Carlisle, PA 17013
Phone: 717-243-0123
Capacity: Counsel for personal representatives
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 004111
ANDREWS TAYLOR P
78 W. POMFRET STREET
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..................
101 $16,000.00
ESTATE INFORMATION: SSN: 574-07-8194
FILE NUMBER: 2104-0407
DECEDENT NAME: DENNISON JEWELL TEMPLE
DATE OF PAYMENT: 07/02/2004
POSTMARK DATE: 07/02/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/05/2004
TOTAL AMOUNT PAID' 916,000.00
REMARKS:
CHECK# 1003
INITIALS: JA
SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 004 ;89
DENNISON RICHARD FRANCIS
5 GARLAND COURT
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUN
CONTROL
NUMBER
101 $518.8
ESTATE INFORMATION: SSN: 574-07-8194
FILE NUMBER: 2104-0407
DECEDENT NAME: DENNISON JEWELL TEMPLE
DATE OF PAYMENT: 11/05/2004
POSTMARK DATE: 11/05/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/05/2004
TOTAL AMOUNT PAID: $518.63
REMARKS: R F DENNISON
CHECK# 1006
INITIALS: VZ
SEAL RECEIVED BY: GLENDA FARNER STRASBALGH
REGISTER OF WILLS
REGISTER OF WILLS
OFFICIAL USE ONLY
)NWEALTH OF PENNSYLVANIA REV-1500 FILE NUMBER
RTMENT OF REVENUE DEPT
280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN
RESIDENT DECEDENT 21 -04 -0407
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
z Dennison, Jewell Temple 574-07-8194
LU
~1 DATE OF DEATH (MM-DD*YY) DATE OF BIRTH (MM-DD-YY) THIS MUST BE FILED IN DUPLICA' E
"' 04-05-2004 04-03- 920 WITH THE REGISTER OF WILLS
LU IF APPLICABLE) SURVIVING SPOUSE'S NAME SOCIAL SECURITY NUMBER
Dennison, Richard Francis 517-03-1537
[.u< X~ 1. Original Return [] 2 Supplemental Return [] 3. Remainder Return
~ 4. Limited Estate [] 4a. Future interest Compromise [] 5. Fed Est Tax Return
Req'd
O ~ ~ XI 6. Decedent Died Testate [] 7. Decedent had Living Trust 0__ 8. Total number of SDB's
~: ~ 9. Lit'g'tion Proceeds Rec'd [--] 10. Spousal Poverty Credit ~] 11. Election to tax w/Sec 9113(A)
uJ NAME: COMPLETE MAILING ADDRESS:
z Taylor P Andrews, Esquire
O
a_ FIRM NAME: Taylor P. Andrewws, Esq.
LIJ
~ Andrews & Johnson Andrews & Johnson
O TELEPHONE NUMBER 78 W. Pomfret St.
o
717 243-0123 Carlisle, PA 17013
1. Real Estate (Schedule A) (1) $0.00 OFFICIAL USE ONL'~
2 Stocks and Bonds (Schedule B) (2) $307,504.7 l
3 Closely Held Corporation, Padnership or Sole-Prop (3) $0.00
4 Modgages & Notes Receivable (Schedule D) (4) $0.00
Z 5 Cash, Bank Deposits & Misc Personal Prop (Sch E) (5) $91,772.78
O
~- 6 Jointly Owned Property (Schedule F) (6) $95,030.62
"~ ~ Separate Billing Requested
'-~ 7 Inter-Vivos Transfers & Misc Non-Propate Prop. (7) $0.00
O. 8. Total Gross Assets (tota~ lines 1-7) (8) $494,308.10
(.~ 9. Funeral Expenses & Administration Costs (Sch H) (9) $14,605.01
Ltl 10 Debts of Decedent, Mortgage liabilities, & Liens (10) $0.00
r~
11 Total Deductions (total lines 9&10) (11) $14,605.0 l
12 Net Value of Estate (Line 8 minus Line 11) (12) $479,703.09
13. Charitable and Governmental Bequests/Sec 9113 Trusts
for which an election to tax has not been made (13)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) $479,703.09
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Z
O 15. Amnt of Line 14 taxable at the spousal rate,
< or transfers under Sec9116(a)(1 2) $93,905.02 x 0__ (15) $0.( 0
~ 16. Amount of Line 14 taxable at lineal rate $385,798.07 x045 (16) $17,360.(
~ 17 Amount of Line 14 taxable at sibling rate $0 x 12 (17) $0.( 0
O
rD 18 Amount of Line 14 taxable at collateral rate $0 x.15 (18) $0.( 0
¢ 19 Tax Due (19) $17,360.(
20 I-~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Decedent's Complete Address:
ISTREET ADDRESS 5 Garland Court
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1 Tax Due (1) $17,360.9 l
2 Credits/Payments
A. Spousal Poverty Credit
B Prior Payments $16,000.00
C. Discounts $842.08
Total Credits (A+$+C) (2) $16,842.08
3. Interest/Penatty if applicable
D. Interest
E. Penalty
Total Interest/Pentaity (D+E) (3) $0.00
4 IfLine2isgreaterthanLinel+Line3. enterthedifference This is the OVERPAYMENT (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 the TAX DUE (5) $518.83
A Enter the interest on the tax due. (SA)
B Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) $5 ] 8.83
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
I Did decedent make a transfer and: yes no
a retain the use or income of the property transferred ~
retain the nght to designate who shall use the property transerred or its income ~
b
c. retain a reversionary interest: or ~
d. retain the promise for life of either payments or care? I I
2. If death occurred after December 12.1982, did decedent transfer properly within one year of death
without receiving adequate consideration? ~
3 Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? ~
4 Did decedent own an Individual Retirement Account. annuity, or other non-probate property which
contains a beneficiary disignation? ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR~.
Under penalties of pe~ju~/. 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 ~ id cOmplete
Declaration~of preparer other than the personal representative is based on all information of which preparer has any knowledge
SIGNAI~UF~E OF P~ERSO~RES~RONSa3LE FOR FILING RETURN
5 Garl~ad"~C-~rlisl, g~ 17~'/'J2
SIG NATU RE OF~_.~/~ DATE
ADDRESS 78 ~omfret St.'~, Carlisle, PA 17013
For dates of death on or after July 1. 1994 and before January 1 1995. the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72P S Sec 91 6(a)(1 1 )(I)]
For dates of death on or after January 1. 1995 the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P S Sec gl 16(a)(1 1 )(ii)]
The statute does not exempt a transfer to a surviving spouse from ~ax and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviv lg spouse is the
only beneficiary
For dates of death on or after July 1 2000
The tax rate ~mposed on the net value of transfers from a deseaeed third twenty-one years of age or younger at death to or for the use of a natural parenl, an adoptive parent
or a stepparent of the child is 0% [72 PS Sec 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 Sec 9116(1 2) [72 P S Sec 9116(a)(1 )
The tax rate imposed on the net value of transfers to or for the uae of the decedent's siblings is 12% [72 P S Sec 9116(a}(1 3}] A sibling is defined, under Section 9102. as an
~ndNidual who has at least one parent in common with the decedent, whether by blood or adoption
SCHEDULE B
STOCKS AND BONDS
ESTATE OF FILE NUMBER
Dennison, Jewell Temple 21-04-0407
All properly jointly-owned with Right of Survivorship must be disclosed on Schedule F
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
Thee/bi/owing investments were held by M& T Bank as Trustee under an
intervivos revocable trust that was payable to the Estate of . Iewell Temple
Dennison at her death:
1 5,543.8890 shrs of Intermediate Term Bond - Inst I Fund ~ $10.2000 $56,547.67
ARIFX
2 ######### MTB Short duration Gov't Bond Inst I-fund ~ $9.7100 $115,244.95
GVLDX
3 5,488.8530 PIMCO total return Fd-lnstl #35 @ $10.8100 $59,334.50
PTTRX
4 3,584.3310 MTB Large Cap Value - Inst I Fund #327 @ $10.9200 $39,140.89
MLCVX
5 353.4570 Vanguard Inst. Index Fd Fd #94 @ $105.3500 $37,236.69
V1NIX
TOTAL (also on line 2, Recapitulation) $307,504.71
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANIOUS PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Dennison, Jewell Temple 21-04-0407
Include the proceeds of litigation and the date the proceeds were received by the estate
All property jointly-owned with Right of Survivorship must be disclosed on Schedule F
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
Held by M& T Bank as Trustee [see schedule BI
I Prime Money Market Inst-Fund [principal account] $6,254.99
2 Prime Money Market Inst-Fund [income account] $9,549.75
3 Cash at M&T Bank, Trustee $75.27
Other accounts:
4 MBNA America Bank, N.A. account 57-419185-4 $73,778.98
accrued interest $71.58
5 CNA unearned insurance premium refunded $2,042.21
6
7
TOTAL (also on line 5, Recapitulation) $91,772.78
MBNA AMERICA BANK, N.A. ;
P. O. BOX )5103 ACCOUNT ~ JMBER
WILMINGTON, DE 19850-5103 57-41916 i-4 .~
1- (800) -353-1734 ~
JEWELL T DENNISON ~..
5 GARLAND CT -~
CARLISLE PA 17Ol3 ~
FOR CHANGE OF ADDRESS, PLEASE USE THE REVERSE SIDE OF THIS FORM.
~MOAA GOLDSAVERS MONEY MARKET ACCOUNT PAGE 1
STATEMENT PERIOD FROM 3/18/O4 THROUGH 4/08/04 ACCOUNT NUMBER
NUMBER OF DAYS 21 ~7-419185-4
ACCOUNT SUMMARY INFORMATION
ACCOUNT SUMMARY: INTEREST SUMMARY:
BEGINNING BALANCE 73,778.98 ANNUAL PERCENTAGE YIELD EARNED 1.70%
TOTAL DEPOSITS/CREDITS 71.58 INTEREST EARNED THIS PERIOD 7J.51
TOTAL WITHDRAWALS/DEBITS 73,850.56- AVERAGE BALANCE FOR YIELD CALC 73,7~.9~
ENDING BALANCE O.OO CALENDAR YTD INTEREST PAID 3B1.14
AVERAGE BALANCE 73,778.98 CALENDAR YTD INTEREST WITHHELD O.OO
NUMBER OF DEPOSITS/CREDITS 1
NUMBER OF WITHDRAWALS/DEBITS 1
TRANSACTION HISTORY INFORMATION
POST EFF TRANSACTION
DATE DATE DESCRIPTION TRANSACTION BALANCE
AMOUNT
3/18 BEGINNING BALANCE
4/08 4/08 INTEREST PAYMENT 73,~78.98
4/08 4/08 CHECK W/D - CLOSE W/ INTEREST _71.58 73,850.56
4/08 ENDING BALANCE 73,~50.56- O.OO
O.OO
INTEREST RATE HISTORY IMPORTANT NEWS
INTEREST
DATE RATE
~/18/O4 1.6g~ LOOKING FOR A HIGH-YIELD CD?
/08/04 O.26~ LOCK IN THE 30-MONTH MOAA-SPONSORED CD AT
***** 3.O2~ ANNUAL PERCENTAGE YIELD (APY) m***e
OFFERED 4/19/O4-4/25/o4 THE REQUIRED MINIMUM
OPENING BALANCE S $2,5OO. A PENALTY MAY BE
MPOSED FOR EARLY WITHDRAWAL OF CD PRINCIPAL.
WITHDRAWALS AND FEES MAY REDUCE EARNINGS ON THE
ACCOUNT. MEMBER FDIC.
MOAA-SPONSORED MONEY MARKET ANNUAL PERCENTAGE
YIELDS (APYS) OFFERED 4/19/o4.- 4/25/04:
~1,OOO - $49,999 1.60~ APY
$50,0O0+
1.70~ APY
MINIMUM OPENING BALANCE IS $1,OOO. FOR BALANCES
BELOW $1,OOO, THE APY IS CURRENTLY .26~. FEES MAY
REDUCE THE EARNINGS ON THE ACCOUNT. THE APY(S) MAY
CHANGE AFTER THE ACCOUNT IS OPENED. MEMBER FDIC.
3442 9OC FDIC INSURED
SCHEDULE F
JOINTLY-QWNED PROPERTY
ESTATE OF FILE NUMBEI
Dennison, Jewell Temple 21-04-040
if an asset was made joint within one year of the decedent's death, it must be reported on Schedule G
Surviving Joint Tenant (s):
NAME ADDRESS RELATIONSHIP T~
DECEDEN
A. Richard Francis Dennison 5 Garland Court, Carlisle, PA 17013 Husband
B. Joseph T. Dennison 42 Sandy Bottom Rd., Carlisle, PA 17013 Son
C
Jointly-owr ed properl
1 A 1994 5 Garland CourL Carlisle, PA $171,610.00 $85,805.0(
Townhouse purchased in 1994
valued as pertax appraisal
mrcel:04-23-0602-005
2 A 18-Feb-94 2hecking account M&T Bank $16,200.04 $8,100.0~
No: 2670004726
3 B 02-Aug-85 Pentagon Federal Credit $2,25 I. 19 $1,12¢
Inion account 718671
TOTAL (also on line 6, Recapitulation) $95,030.6;
499 Mitchell Road, Millsboro. DE 19%6 Mail Code DE-MB-12 Phonc (888) 502 4349
Fax (302) 934-2955
Jul3' 12. 2004
Andrews & Johnson
Attorneys At Law
78 West Pomfret Street
Carlisle, PA 17013
Re: Eslate o15 dewell Temple Dennison
Social Securitw 574-07-8i94
Date of Death: April 05, 2004
Dear Sir or Madam:
Per your inquiry dated July 02, 2004, please be advised that at the time of death, the abovemamed decedent had on de osit
with this bank the following:
1. Type of Account Checking Account
,4 ccount Number 2670004726
Ownership (Names oj) Rzchard F Dem~ison
Jewel[ T Dennison
Open#?g Date 02/18/94
Balance on Date of Death $16,200.04
Accrued Interest $ O. O0
2. Type of Account Safe De£os# Box
Pox, umber/Locat o ~ 0000327 / Stonehe4ge
Owne~:vhip (Names oJ') Richard F Dennison
dewell T Dennison
Opening Date 11/04/92
Please be advised, there was no safe deposit box found for the above decedent. For further account information, regarc ~g
o~w~emhip, closures and/or rein~bursement of funds, please call the Stonehedge Office # 717-2404524.
Sincerely,
Nancy Clagett
Records Management
Pentagon Federal Credit Union S..erior Rates. Proven Se, v/ce/
PO Box 247009, Omaha, NE 68124-7009 1-800247-5626 www, PenF[ d. org
August 31, 2004
Law Offices of Andrews and Johnson
Attn: Taylor P. Andrews
78 W Pomfret Street
Carlisle, PA 17013
Re: Jewell T. Dennison
File #: 718671
To Whom It May Concern:
We are writing in response to the request of Joseph T. Dennison concerning the above reference~
account.
Our records indicate that Mrs. Dennison had the following account as of April 5, 2004:
· Share Savings Account 718671-01-6 with Joseph T. Dennison listed as the joint owner with rigt
of survivorship. The account had a date of death balance of $2,251.19. This has been a joint
account with Joseph T. Dennison since August 2, 1985.
If you have any questions please do not hesitate to contact us at 1-800-247-5626.
Sincerely,
Erica A. Rinehart
Estate Accounts Specialist
Omaha Service Center
SCHEDULE H
FUNERAL EXPENSES, ADMINISTRATIVE
COSTS AND MISCELLANEOUS EXPENSES
ESTATE OF FILE NUMBER
Dennison, Jewell Temple 21-04-0407
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
Funeral Expenses:
I Uremation Society $150.54
2
~,dministrative Costs:
I Personal Representivc Commissions
Name of Personal Representative(s)
Social Security Number of Personal Representative:
Street Address:
City: State: Zip:
Year(s) commissions paid:
2 Atiomey fees to Andrews & Johnson $10,000.00
3 Family Exemption $3,500.00
Claimant Richard Francis Dennison
Street: 5 Garland Court
City: Carlisle State & Zip PA, 17013
Relationship of Claimant to Decedent: Husband
4 Probate Fees to Register of Wills $500.00
5 Accountant Fees
6 Tax Return Preparer's Fees to Patricia Rosendale, CPA $250.00
7 Cumberland Law Journal - legal advertisement $75.00
8 The Sentinel - legal advertisement $129.47
9
10
11
12
13
14
15
16
17
18
19
TOTAL (also on line 9, Recapitulation) $ ! 4,605.01
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMI ~ER
Dennison. Je~vell Temple 21-04- )407
ITEM NAM[~ AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR S RE
NUMBER Do Not List Trustee(s) OF ESTATEI
/
1 Richard Francis Dennison Husband All tangible personat
5 Garland Court, Carlisle, PA 17013 property /
!
2 Ioseph Temple Dennison Son income for life fromI
!42 Sandy Bottom Rd., Carlisle, PA 17013 testamentary trust /
!
3 Children of Joseph Temple Dennison Grandchildren remainder interest inI
42 Sandy Bottom Rd., Carlisle, PA 17013 testamentary trust.
II NON-TAXABLE DISTRIBUTIONS:
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEfNG MADE
B Charitable and Governmental Bequests:
None $0
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $0
LAST WILL AND TESTAMENT
OF
JEWELL TEMPLE DENNISON
I, JEWELL TEMPLE DENNISON, of Borough of Carlisle, Cumberland County,
Permsylvania, declare this to be my Last Will and Testament and revoke any and all wills md
c.
codicils heretofore made by hie.
ITEM I: My personal representative shall pay from the residue of my estate Ihe
~ expenses of my last illness, funeral and burial debts duly allo~ved against my estate, and ail es ~te
,-- '~ taxes occasioned by my death and incurred with respect to ail property taxable at the time of nv
death whether or not passing by this Will.
ITEM II: I bequeath those articles of my automobiles, personal effec :s,
~ household goods, and other tangible personalty of like nature not specifically bequeathed hereal
~ \.r~.~ er
· ~h (not including cash or securities), together with any existing insurance thereon, if any, as may be
individual property and not the property of my Husband or owned jointly by me with h/m, as
forth in a separate memorandum which I shall place with my Will to the persons therein designate
If I shall leave no separate memorandum, or with regard to my automobiles, personal effec
household goods, and other tangible personalty of like nature not specifically bequeathed hereaft
(not including cash or securities) not referenced by such memorandum, I bequeath such property
my beloved Husband, RICHARD FRANCIS DENNISON, if he survives me by thirty (30) da
Should my Husband, RICHARD FRANCIS DENNISON, not be living on the thirty-first day afte
my death, I bequeath such tangible personalty and insurance thereon to my Son, JOSEPI
TEMPLE DENNISON.
ITEM III: If my Husbaxd survives me, I give to my TRUSTEE, hereinafle
named, the largest amount that can pass free of federal estate tax by reason of the Unified Credit, am
other estate tax credits allowed by the Internal Revenue Code, and any charitable deduction due m
estate from this gift; provided, however, that (1) the sum disposed of by this item shall be reduced
passes outside the terms of this will or which passes reader other items G
the
value
of property
which
this will and which does not qualify for the estate tax charitable or marital deductions; and (2) th,
sum disposed of by this item shall be reduced by charges against the principal of my estate which d(
not qualify as federal estate tax deductions. In making the computations necessary to determine ti
mnomat of this pecun/ary bequest, valuations and credit an~ounts
as
finally
determined
for
federal
estate tax purposes shall control. I direct my TRUSTEE to hold, administer and distribute the Trust
[to be known as the Dennison Family Trust] as follows:
A. The trust property shall be held in trust for the benefit of my son, JOSEPH
TEMPLE DENNISON for the following uses and
purposes:
1. The net income from the trust property shall be paid to my son, JOSEPH
TEMPLE DENNISON, during his lifetime in regular payments xvhich shall be
paid at least quarter annually;
2. Upon request of JOSEPH TEMPLE DENNISON, TRUSTEE may invade the
principal for the actual education expenses (including [but not limited to] college
education, both graduate and undergraduate) of any child or ali children of
JOSEPH TEMPLE DENNISON, and distributions to or for the benefit of such
children do not need to be equal;
2
B. After the death of my son, JOSEPH TEMPLE DENNISON, or at such time that
my son shall elect to terminate his life interest by a written declaration, the property
shall continue to be held in trust for the children of my son, JOSEPH TEMPLE
DENNISON with the principal divided into as many separate shares as I have
grandchildren then living and grandchildren then deceased leaving issue then living,
mad each share shall be held IN SEPAtL~_TE TRUST for the benefit of one
grandchild or the issue of a deceased grandch/ld leaving issue then living in
accordance with the instructions hereafter set forth in ITEM V. A.
ITEM IV: I devise and bequeath the residue of my estate, of every nature and
wherever situate, to my beloved Husband, RICHARD FRANCIS DENNISON.
ITEM V: Should my Husband, RICILARD FRANCIS DE1NSN'ISON, predecease
me I devise and bequeath my estate as follows:
A. I give and bequeath Two Hundred Forty Thousand Dollars ($240,000.00) dollars
to the TRUSTEE, hereinafter named, to be divided into as many separate shares as I have
grandchildren then living and grandchildren then deceased leaving issue then living, and each
share shall be held IN SEPARATE TRUST for the benefit of one grandchild or the issue of
deceased leaving issue then living for the following and grandchild
a
USeS
purposes:
1. TRUSTEE shall acanmulate the income, but as much of fine income,
accumulated income, and principal of each separate trust as the TRUSTEE may
from time to time think advisable for the education (including [but not limited to]
college education, both graduate mhd undergraduate) of each beneficiary shall be pal
to him or her or else applied directly fbr his or her benefit by the TRUSTEE.
2. TRUSTEE shall distribute the entire then-remaining principal and a
accumulated or undistributed income to each beneficiary when he or she attains ti
age of twenty-five (25) years.
3, Should any beneficiao- otherwise entitled to a share of any suc~
separate trust die before attaining the age for final distribution, the trust for tha'
beneficiary shall terminate at his or her death and TRUSTEE shall distribute thc
share of such deceased beneficiary to his or her then-living issue, per stirpes, if any,
and in default of any such issue, the share of such deceased beneficiary shall be
added to the shares for each of the other beneficiaries under this paragraph of
my
Will, the share for any beneficiary whose original share is then being held in trust to
be added to that trust.
B. I devise my home at 5 Garland Court, Carlisle, PA to my son, JOSEPH
TEMPLE DENNISON.
C. I devise and bequeath the residue of my estate to my TRUSTEE, hereinafter
named, to be administered for the benefit of my son, JOSEPH TEMPLE DENNISON, in
accordance with the instructions set forth for the Dennison Family Trust at ITEM III above.
The Trust created by this provision of my will [ITEM V.~.~a~'~ be administered together
with the Trust created by ITEM III of this xvill as one Trust. Furthermore, the Dennison
Family Trust created by this xvill may be administered together as one Trust with a
Dennison Family Trust created by my Hnsband's wilt if the instructions for the Trustee that
then apply are identical.
ITEM VI: If neither my Husband, my Son, nor any child, descendent or issne ~
my Son shat1 survive me, then I give, devise and bequeath my estate to my nephew, William Ho~vm
Barkell.
ITEM VI: If my Husband and I should die under circumstances that make
impossible to determine the sequence of our respective deaths, I direct that it shall be presumed t}
my Husband shall have survived me.
ITEM VII: No interest of any beneficiary, under this Will, any codicil hereto, or
any Trust created herein, shall be subject to anticipation or voluntary or involuntary alienation·
ITEM VIII: My Executor and Trustee, and their successors, shall have the
following powers in addition to those vested in them by law, and by other provisions of my Will,
applicable to all property, whether income or principal, including property held for minors.
exercisable without court approval, and effective until actual distribution of ali property:
A. To borrow money from any person or institution, including my Executor or
Trustee, and to mortgage or pledge any or all real or personal property as my Executor or
Trustee in its sole discretion shall choose.
B. To compromise any claim or controversy, including but not limited to tax issues
and disputes, without order of court or consent of any party in interest and without regard for
the effect of such compromise on any interest hereunder·
C. To invest in all forms of property (including stock, cotmnon trust funds ~nd
mortgage investment 5.rods, whether maintained by my corporate fiduciary or others) witl' out
restriction to investments authorized for Pe~msylvania fiduciaries, as they deem pro])er,
xvithout regard to any principal of diversification or risk.
D. To retain any or ail of the assets of my estate, real or personal, without regard[ to
any principal of diversification or risk.
E. To selI at public or private sale, to exchange, or to lease for any period of tit de,
any real or personal property and to give options for sales, exchanges, or leases, for st ch
prices and upon such terms or conditions as they deem proper.
F. To mortgage, divide, alter, repair and improve real property and generall] to
exercise all rights of real estate ownership.
G. To distribute in cash, in idnd, or partly in each, and to cause any share to se
composed of cash, property, or undivided fractional shares in property different in ldnd ftc m
any other share.
H. To employ accountants, agents, investment counsel, brokers, bank or tn st
company to perform services for and at the expense of my estate or any trust or true ts
hereunder for xvhich such services are performed and to carry or register investments in ti te
name of the nominee of such agent, broker, bank or trust company. The expenses ar d
charges for such services shall be charged against the principal or income or pantly again
each as my Executor and Trustee may determine. My Executor amd Trustee are expressl
relieved of any liability or responsibility whatsoever for any act or failure to act by, or fi
accountants, agents, counsel, brokers, bank or tm
following
the
advice
of,
such
investment
company, so long as my Executor and Trustee exercise due care in tlxeir selection.
The fact that an Executor or Trustee may be a member, shareholder or employee c
any accounting, investment or brokerage firm, agent, or bank or trust company so employe
shall not be deemed a conflict of interest. Any compensation paid pursuant to thi
subparagraph shall not affect in any mam~er the amount of or the fight of my Executor o
Trustee to receive commissions as a fiduciary.
¥
ITEM IX: ·
I appoint my Husband, RICHARD FIOd'~CIS DENNISON, Exec~ ttor
of this my Last Will and Testament. Should my Husband Pail to qualify or cease to act as Execu r,
appoint my Son, JOSEPH TEMPLE DENNISON of Dickinson Township, Peunsylvmtiz as
Executor of nay estate. If my Husband and my Son fail to qualify or cease to act as pets( al
representative, I appoint M&T Bank of Carlisle, Pexmsylvania, as Executor of my estate. I direct ~ at
my personal representative shall retahi Taylor p. Andrew-s, Esq. as legal Counsel for
administration of my estate.
ITEM X: I appoint M&T Bank, Carlisle, Pennsylvania, as TRUSTEE ofea
and every- Trust created by this Will. I direct that the income beneficiary of any trust created by th:
will shall have the power to replace a corporate Trustee w/th a replacement corporate Trustee b5
providing written notice to the replaced corporate Trustee with a written consent of the replacemen
corporate Trustee.
IN WITNESS WHEREOF, I, JEWELL TEMPLE DENNISON, have hereunto set my
hand and seal to this my Last Will and Testament, consisting of nine (9) printed'pages, each ofwh/ch
bears my signature, this 31 day of December, 2001.
~ Jewell teinpl'e ~:~,-,-w~
Signed, sealed, published and declared by the above-named Testatrix, JEWELL TEMPLE
DENNISON, as and/'or her Last WilI and Testament, in the presence of us, who, at her request, in
her sight and presence, and in the sight and presence of each other, have hereunto subscribed our
7
COMMONWEALTH OF PENNSYLVANIA )
:SS~
COUNTY OF CUMBERLAND )
YVE, JEWELL TEMPLE DENNISON, TAYLOR p. ANDREWS, id
elok~tr2~nrtl. act ,tx'~,t tr,~,,,' the Testatrix and witnesses, respectively, whose names are signed to le
foregoing or attached instrmnent, being first duly sworn, do hereby declare to the undersign~ :d
authori~ that the Testatrix signed m~d executed the instrument as and for her Last Will ar
Testaanent and that she signed willingly and that she executed as her ~ree and voluntary act for t
purposes therein expressed, and that each of the witnesses, in the presence and hearing of tl
Testatrix, signed the Will as witnesses and that to the best of their lmoxvledge the Testatrix was at fl
time eighteen (i 8) or more years of age, of sound mind and under no constraint or madue infiuenc
T~_~r~. Ar~_dre.ws, Witness-- , Witness
Subscribed, sworn to and aclmo;vledged before me by JEWELL TEMPLE DENNISON, the
5e~tatrix[ ~d su,bsc '~r~xed t,o and sworn or af£:trmed to before me by TAYLOR P. ANDREWS and
//~ ~//~/" '"~'"'~.~~ (SEAL
~ I Not~y'/~ublic t
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TJll~Ef;.rl::":[ i CHICE OF NOTICE OF INHERITANCE TAX
INHERITANCE TAX DIVISION nC\J.,. r',': '" - A~RAISEHENT J ALLOWANCE OR DISALLOWANCE
PO BOX 280601 P[i-:::l~,., ,'-\OF DEDUCTIONS AND ASSESSMENT OF TAX
HARRISBURG PA 171Z8-0601 ' I.. '-
ZOU5 JAM \ 0 ~H g: 1;8
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-10-2005
DENNISON
04-05-2004
21 04-0407
CUMBERLAND
101
CLERK OF
,Q\ff-lAN'S C9VQT"
~~~~~:sP &A~~~II~~!llri/ :, hI
78 W POMFRET ST
CARLISLE PA 17013
*'
REV-lS41EXAFPC12.a4)
JEWELL
T
Allount Re..itted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEV =m-j-EX--AF'i.--riii"=liiY-iiiii'-icE-OF-J;-riiiE'iiii'ANCE-YA'x-7iP'PRAisEi"-€N't~--ALi'-"j'WANCE-OR-------------- ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF DENNISON JEWELL T FILE NO. 21 04-0407 ACN 101 DATE 01-10-2005
TAX RETURN WAS: I X) ACCEPTED AS FILED
) CHANGED
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lin..l/Class A rat. (16)
17. Allount of Line 14 at Sibling rete (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule BJ
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule FJ
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
307. 504.71
.00
.00
91,772.78
95.030.62
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
14,605.01
.00
(11)
(12)
(13)
(14)
NOTE:
93,905.02 X
385,798.07 X
.00 X
.00 X
NOTE: To insure proper
credit to your account}
submit the upper portion
of this form with your
tax pay..ent.
494,308.10
14 60~ 01
479,703.09
.00
479,703.09
00 =
045 =
12 =
15 =
.00
17,360.91
.00
.00
17,360.91
(19)=
TAX CR TS:
r IT ,+, AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID 1-)
07-02-2004 CD004111 842.11 16,000.00
11-05-2004 CD004589 .00 518.83
TOTAL TAX CREDIT 17,360.94
BALANCE OF TAX DUE .03CR
INTEREST AND PEN. .00
TOTAL DUE .03CR
~
. IF PAID AFTER DATE INDICATED} SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ,I,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE J..1
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~7~
IN RE:
ESTATE OF JEWELL TEMPLE DENNISON:
DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-04-0407
FIRST AND FINAL ACCOUNT OF RICHARD FRANCIS DENNISON
EXECUTOR OF THE ESTATE OF JEWELL TEMPLE DENNISON
LATE OF CARLISLE BOROUGH, CUMBERLAND COUNTY, PENNSYLVANIA
Date of death:
Letters Granted:
Advertisement of Letters:
The Sentinal:
Cumb. Law Journal:
ACCOUNT STATED AS FINAL
April 5, 2004
April 27, 2004
May 21, 28 & June 4, 2004
May 14,21, & 28, 2004
Purpose of Account: Richard Francis Dennison oilers this account to inform interested
parties of the transactions that have occured during this administration. It is important that the Account be
carefully examined. Requests for additional information or questions or objections can be discussed
with: Taylor P. Andrews, Esq. 78 W. Pomfret St., Carlisie, Pa. 17013. Phone 717-243-0123
PRINCIPAL
Receipts
Asset conversions
Less Disbursements
Balance Before Distributions
Distributions to Beneficiaries
Principal Balance Remaining
SUMMARY & INDEX
PaCle No.
2
3
4
4
$399,277.49
($6,632.44)
($32,290.09)
$360.354.96
$306,492.03
$53,862.93
INCOME
Receipts
Less Disbursements
Balance Before Distributions
Distributions to Beneficiaries
Income Balance Remaining
5
5
$2,751.86
$327.24
$2,424.62
$11,858.24
5
($9,433.62)
COMBINED BALANCE REMAINING
$44,429.31
Page 1
1/27/2005
PRINCIPAL RECEIPTS
(Value as of Date of Receipt unless otherwise indicated)
5,543.8890 shrs ofIntermediate Term Bond - Inst I Fund @
11,868.6870 MTB Short duration Gov't Bond Inst I-fund @
5,488.8530 PIMCO total return Fd-InstI #35 @
3,584.3310 MTB Large Cap Value - Inst I Fund #327 @
353.4570 Vanguard Inst. Index Fd Fd #94 @
Prime Money Market Inst-Fund [principal account]
Prime Money Market Inst-Fund [income account]
Cash at M&T Bank, Trustee
MBNA America Bank, NA account 57-419185-4
accrued interest
CNA unearned insurance premium refunded
Total Receipts of Principal
Page 2 - Principal Receipts
$ 10. 2000
$9.7100
$10.8100
$10.9200
$105.3500
Amount
$56,547.67
$115,244.95
$59,334.50
$39,140.89
$37,236.69
$6,254.99
$9,549.75
$75.27
$73,778.98
$71.58
$2,042.21
$399,277.49
ASSET CONVERSIONS
Date Asset
8/10/2004 5,543.8890 shrs oflntermediate Term Bond -Inst I Fund
11,868.6870 MTB Short duration Gov't Bond Inst I-fund
5,488.8530 PIMCO total return Fd-Instl #35
3,584.3310 MTB Large Cap Value - Inst I Fund #327
353.4570 Vanguard Inst. Index Fd Fd #94
TOTAL GAINS/(LOSSES) ON CONVERSIONS:
Page 3
Dist. Value
$55,993.28
$114,651.52
$59,554.06
$36,130.06
$34,543.35
Cost Basis
$56,547.67
$115,244.95
$59,334.50
$39,140.89
$37,236.69
Gain/CLoss)
($554.39)
($593.43)
$219.56
($3,010.83)
($2,693.34)
($6,632.44)
PRINCIPAL DISBURSEMENTS
2-Jul-04 100 I Cumberland Law Journal
1002 The Sentinel
1003 Register of Wills - Inheritance tax
1004 Richard F. Dennison - probate fee reimburse
1005 Richard F. Dennison - cremation society reimbuse
5-Nov-04 1006 Register of Wills - Inheritance tax
1007 Register of Wills - filing fee for return
1008 Andrews and Johnson - progress payment
1009 Richard Francis Dennison
Charges of M&T Bank as trustee of revocable trust
Reserves:
for attorney fees
for tax preparation
for probate fees
TOTAL DISBURSEMENTS OF PRINCIPAL
DISTRIBUTIONS TO BENEFICIARIES
TO:
Distribution to Manufacturers & Traders Trust Co., testamentary trustee
8/5/2004 cash
8/10/2004 3,584.3310 MTB Large Cap Value - Inst I Fund #327
353.4570 Vanguard lnst. Index Fd Fd #94
5,543.8890 shrs of Intermediate Term Bond - Inst I Fund
11,868.6870 MTB Short duration Gov't Bond Inst I-fund
5,488.8530 PIMCO total return Fd-Instl #35
TOTAL DISTRIBUTION OF PRINCIPAL TO BENEFICIARIES
Page 4
$75.00
$129.47
$16,000.00
$366.00
$150.54
$518.83
$15.00
$5,000.00
$3,500.00
$635.25
$5,000.00
$500.00
$400.00
$32,290.09
$5,619.76
$36,130.06
$34,543.35
$55,993.28
$114,651.52
$59,554.06
$306,492.03
INCOME RECEIPTS
Income received in revocable trust from dod
interest on estate checking account
interest on MBNA account after dod
Total Receipts of Income
INCOME DISBURSEMENTS
Trustee fees for revocable trust from dod
Total Disbursements
INCOME DISTRIBUTIONS
Distribution to Manufacturers & Traders Trust Co.,
testamentary trustee
Page 5
$2,560.46
$]76.38
$15.02
$2,751.86
$327.24
$327.24
$11,858.24
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Richard Francis Dennison ,being duly sworn according to law, deposes and says that
the Account as stated is true and correct, and that the Grant of Letters and the first complete
advertisement thereof occurred more than four (4) months before the filing of the Account.
~_AA':"j\( .V--~J ~~:,,~).A D..A,(""/"'\A-i)-~
Richard Francis Dennison
Sworn and subscribed to before me
t}.i ':<YdaY.ofJan.~ary, ,!05.
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NOTARIAL SEAL
SHELLY SEXTON, Notary Public
Cariisl€ Bora, Cumberland County
My Commission Expires April 26, 2007
IN RE:
ESTATE OF JEWELL TEMPLE DENNISON:
DECEASED
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-04-0407
SCHEDULE OF PROPOSED DISTRIBUTION
Combined Balance for Distribution
Remaining as Per First and Final Account:
PER ITEM III OF WILL
$44,429.31
TO:
M&T Bank, aka Manufacturers &
Traders Trust Co., Trustee
$44,429.31
STATEMENT OF REASONS FOR THE PROPOSED DISTRIBUTION
The above distribution is proposed in accordance with the Last Will and
Testament of Jewell Temple Dennison.
~~( ,,') -.h ,,~.'-, IJ Cv,.~~i,-,,,,
Richard Francis Dennison
Schedule of Distribution
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
I, Richard Francis Denniso, being duly sworn according to law, depose and say
that the facts set forth in the Statement of the Reasons for the Proposed Distribution are
true and correct.
.'1
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Richard Francis Dennison
Sworn and subscribed to and before me
this U day of January, 05
11
NOTARIAL SEAL
SHELLY SEXTON, Notary Public
M Carlisle .Bora, Cumberland County
y Commission Expires April 26, 2007
Schedule of Distribution
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
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IN RE: BEATRICE E. FICKES
REVOCABLE LIVING TRUST
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NO. 21-2000-04070RPHAN'S-COUlp'
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RESPONSE TO CITATION AND RULE TO SHOW CAUSE
AND NOW, comes the Respondent, Wanda J. Peduzzi (hereinafter "Respondent"), by
and through her attorneys, Gates, Halbruner & Hatch, P .C., and respectfully sets forth the
following response to the Citation issued by the honorable Court, in accordance with the
Amended Order of Court dated January 6, 2005:
1. Admitted.
2. Admitted.
3. Admitted. The document speaks for itself.
4. Admitted. The document speaks for itself.
5. Admitted. The document speaks for itself.
6. Admitted.
7. Denied as stated. The allegations contained in Paragraph 7 are conclusions oflaw
to which no response is required. To the extent a response is required, any
insinuation that the trust administration has not been efficient or that any
inefficiency is the fault of Respondent, is categorically denied.
8. Denied. Respondent has worked tirelessly to fulfill her requirements as trustee in
a manner consistent with the trust.
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9. Denied. The allegations of Paragraph 9 are unconscionably vague, and therefore
Respondent is without sufficient information to respond to Paragraph 9. By way
of further response, the characterization that the trust administration has extended
for an "unconscionable period oftime" is a conclusion oflaw to which no
response is required.
10. Denied. Respondent has repeatedly provided Petitioner with both money and
accurate, written figures relative to the subject property. By way of further
response, Respondent has paid Petitioner $300.00 a month representing one-half
of the rental value of the property, in addition to other sums of money when the
property has generated additional income. By way of further response, Petitioner
has not requested additional accounting above that which Respondent already has
provided.
11. Admitted.
12. Admitted.
13. Denied. Respondent has not "refused to complete such sale". The remaining
allegations of Paragraph 13 are conclusions oflaw to which no response is
required.
14. Admitted.
15. Denied as stated. Respondent has been conditionally approved for the financing
to complete the desired transaction, despite the difficulty in obtaining same for a
sum of money more than 3 times the appraised value of the property.
16. Denied as stated. The allegations of Paragraph 16 are vague and merely represent
the opinion of the Petitioner. By way of further response, the allegations of
Paragraph 16 appear to be conclusions oflaw to which no response is required.
17. Denied as stated. The allegations of Paragraph 17 are vague and merely represent
the opinion of the Petitioner. By way of further response, the allegations of
Paragraph 17 appear to be conclusions oflaw to which no response is required.
18. Denied. The allegations of Paragraph 18 are conclusions oflaw to which no
response is required.
WHEREFORE, Respondent respectfully requests this honorable Court to deny the relief
sought in the Petition.
Respectfully submitted,
GATES, HALBRUNER & HATCH, P.C.
s;;;(~'
Craig . Hat , Esquire
Supreme Court 1.0. #76361
Cory J. Snook, Esquire
Supreme Court 1.0. #85734
1013 Mumma Road, Suite 100
Lemoyne, P A 17043
(717) 731-9600
(Attorneys for Respondent)
DATED:
~I'\' 17,:;OOS;-
,
VERIFICATION
This document is based upon information which has been gathered by my counsel in
preparation of the lawsuit. The language of the document is that of counsel and is not my own. I
have read the document and to the extent that it is based upon information which I have given to my
counsel, it is true and correct to the best of my knowledge, information and belief. To the extent that
the content of the document is that of counsel, I have relied upon counsel in making this verification.
This statement and verification are made subject to the penalties of 18 Pa.C.S. S4904 relating to
unsworn falsification to authorities, which provides that if! make knowingly false averments, I may
be subject to criminal penalties.
WA/I1W ].~
WANDA J. PEDUZyJ ,,:;
Date:
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CERTIFICATE OF SERVICE
I, Cory J. Snook, of the law firm of Gates, Halbruner & Hatch, P .C., hereby certify that 1
served a true and correct copy of the foregoing document on this date by first class mail, postage
pre-paid, addressed to the following:
Susann B. Morrison, Esq.
Salzmann, Hughes & Fishman, P.C.
95 Alexander Spring Road
Suite 3
Carlisle, PA 17013
GATES, HALBRUNER & HATCH, P.C.
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BY: &+
Cory J. S ook, squire
Attorney LD. #85734
1013 Mumma Road, Suite 100
Lemoyne, P A 17043
(717) 731-9600
(Attorneys for Respondent)
Date: :s;; Vl _ I 7 , ,)tJ'0~
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ST A TUS REPORT UNDER RULE 6.12
Name of Decedent: Jewell Temple Dennison
Date of Death: April 5, 2004
Will No. No. 21-04-0407
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 is:
c. Did the personal representative state an account informally to the parties in
interest?
Yes
No
X, a formal account was filed
d.
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Taylor P. Andrews, Esq.
I
78 West Pomfret Street
Carlisle, P A 17013
Phone: 717-243-0123
Capacity: Counsel for Executor
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Date:,~ay .25,2005
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