HomeMy WebLinkAbout02-1149PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Loretta F. Chestnut
also known as
Deceased.
Social Security No. 179-30-3648
The petition of ,the undersigned respectfully represents that:
Your petitioner(s), who f~/are 18 years of age or older an the execut ors named
in the last will of the above decedent, dated December 4 , }~9c 2002
and codicil(s) dated N/A
(state relevant circ~unstances, e.g. renunciation, death of executoi; etc.)
Decendent was domiciled at death in Cumberland County, Pennsylvania, with
h er last family or principal residence at - 298 Charles Road, Mechanicsburg Post
Office Hampden Town h'F
(list street, number and muncipality)
Decendent, then 62 years of age, died December 10 ~ ~ 2002
at Holy Spirit Hospital, Camp Hill, Cumberland County, PA
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:
Decendent at death owned property with esfimated values as follows:
(If dot:ticiied in Pa.) P_ll personal property $ 5 , 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 $ 85 , 000.00
situated as follows: 298 Charles Road. Mechanicsburg Post Office Hampden
Township, Cumberland County, PA
WHEREFORE, petitioner(s) respectfully request(;) .the probate of the last will and codicil(s)
presented herewith and the grant of letters. testamentary
(testamentary; administration c.t.a.; adrnirustration d.b~n.c.t.a.)
theron.
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Stacey Chestnut
77 Re~ency South
Carlisle, PA 17013
~n
Brian Chestnut
No. ~1-0~- II~I~A
To:
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
~~~lQ~ ~l~/~
Michael Chestnut
303 Debra Road
Mechanicsburg, PA 17050
4215 Nantucket Drive; Mechanicsburg, PA 17050
OATH OF PERSONAL REPRESENTATIVE
CO~VIMONWEALTH OF PENNSYLVANIA
COUNTY OF __-cuMBERLAND } ss
The petitioner.(s) above-named swear) or affirml~) that the statements in the foregoingpetition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed anal subscribed ~.c~r,~, C~~t~~
_ efore me this _.J.1 ~"h day of ~'
~~ 2002 a'-,roc l~ ~ A
Q.. ~~' e 'ter v y
(~ ~
cal - ! v ~ - 1~2
No. al - O~ - I 1 +~ 9
Estate of Loretta F. Chestnut ,Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW `~~~^ ~~ ~ pg ?002, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated December 4 2 00 2
described therein be admitted to probate and filed of record as the last will of
Loretta F. Chestnut
and Letters Testamentar
are hereby granted to Stace Chestnut Michael Chestnut and Brian Chestnut-
Register of Wills
7
FEES
Etc. $ ~~ • o~ Jered L. Hock, Esquire
Probate, Letters, ..... • • • • 1 ~~ 19 211
Short Certificates( ) , ......... $ ~~ • OLD ATTORNEY (Sup. Ct. LD. No.
R~ien 1c-,~'~,,a,., .~,o . $ 7-- K -~ _ 3 211 N . Front S t . ; P O Box 5 3 0 0
~_ $ /o .oO ADDRESS Harrisburg, PA 17110-0300
TOTAL ~ ~ ~ - ~a
(717) 238-8187
Filed ./.,?. ` .~.-1.`-. Q vim.-r! .............. PHONE
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LAST WILL AND TESTAMENT
OF
LORETTA F. CHESTNUT
I, LORETTA F. CHESTNUT, of 298 Charles Road, Mechanicsburg Post Office,
Cumberland County, Pennsylvania, revoke any prior Wills and Codicils and declare this to be my
Will.
ITEM 1. I give my furniture and household and personal effects and other tangible
personalty of like nature, titled to me or otherwise my separate property, together with any existing
insurance thereon, in as nearly equal shares as practicable to my children, STACEY CHESTNUT,
MICHAEL CHESTNUT, and BRIAN CHESTNUT, subject to the survival provisions of Item 3 of
this Will. I request that my Executors take into account any wishes I may have expressed as to
intended recipients of specific items.
ITEM 2. I give all the rest, residue, and remainder of my estate in equal shares to my
children, STACEY CHESTNUT, MICHAEL CHESTNUT, and BRIAN CHESTNUT, subject to
the survival provisions of Item 3 of this Will.
ITEM 3. If any child does not survive me by thirty days, I give that child's share to his
or her issue per stirpes who survive me by thirty days, subject to the trust provisions of this Will for
any beneficiary under eighteen (18) years of age. If any child does not survive me by thirty days
and leaves no issue who survive me by thirty days, that child's share shall lapse and be given
instead to my other heirs under this Will, in proportion as they otherwise take shares of my estate.
ITEM 4. I direct that all my just debts and the expenses of my last illness and
disposition of my remains shall be paid from my residuary estate as soon as practicable after my
Document #: 246526.1
death and as part of the expense of the administration of my estate. I also direct that any and all
inheritance tax, estate tax, or other tax occasioned by my death be paid from my residuary estate as
part of the expense of administration of my estate.
ITEM 5. Notwithstanding any other provision of this Will, I direct that if any
beneficiary is under eighteen (18) years of age at the time of my death, his or her share shall be
held in trust, with the Trustees to be empowered to expend both income and principal for the
beneficiary's health and maintenance and for the beneficiary's education beyond high school,
whether the same be education in college, trade school, business school, vocational school, or
other forms of post-high school education. Any sums remaining in the trust shall be distributed
outright to the beneficiary upon the beneficiary's attainment of age eighteen (18).
ITEM 6. In addition to the powers conferred by the common law, by statute, or by any
other provisions hereby, my Personal Representatives and Trustees are hereby empowered as
follows:
(a) To sell at public or private sale, to exchange, to lease, to pledge, to
mortgage, to transfer, to convert, or otherwise dispose of, or grant options with respect to,
any and all property, real, personal, or mixed, at any time forming a part of my probate or
trust estates, in such manner, at such time or times, for such purposes, for such price or
prices, and upon such terms, credits, and conditions as shall be deemed advisable or
necessary under the circumstances;
(b) To make distribution in division of the probate estate in cash, in kind,
or partly in both;
Document #: 246526.1
(c) To distribute articles to a minor or to his or her guardian or to any
person taking care of the minor to hold for the minor within the limits authorized by statute
or rule of law;
(d) To compromise any claim or controversy;
(e) To apportion between principal and income any receipts and
disbursements and to ascertain income and principal in accordance with the statutes and
rules of law of the Commonwealth of Pennsylvania;
(f) To make, execute, acknowledge, and deliver any and all instruments
which may be deemed advisable or necessary to carry out any of the powers herein granted
or provided by law;
(g) To invest and reinvest the principal of the estate together with any
accumulated income thereon in all forms of property without being limited by any statute or
rule of law concerning investments by fiduciaries;
(h) To disclaim inheritances and interests in property.
ITEM 7. No bond shall be required of my Personal Representatives and Trustees, but
if bond is nevertheless required, it shall be without surety.
ITEM 8. I appoint my children, STACEY CHESTNUT, MICHAEL CHESTNUT,
and BRIAN CHESTNUT, Co-Executors. If any of them fail to qualify or cease to act, I appoint the
remaining child or children as Executor(s).
ITEM 9. I appoint the surviving parent as Trustee of any trust for any beneficiary
under this Will.
Document #. 246526.1
ITEM 10. For the convenience of my Executors, I note that this Will has been prepared
by Jered L. Hock, Esquire, and the law firm of Metzger, Wickersham, Knauss & Erb, P.C.
IN WITNESS WHEREOF, I, LORETTA F. CHESTNUT, being unable to sign my name
because of impairments due to serious illness, being under the care of Holy Spirit Hospital, have
had my name subscribed for me in my presence by JERED L. HOCK, whereupon I have made my
mark in the space between my name this ~ day of ~Pc~ m~P r 2002.
;_.~~~~
Loretta F. Chestnut
1~~~'~~
Document #: 246526)
On the ~- day of (~~,~ mbr~ , 2002, LORETTA F. CHESTNUT, the
above-named Testatrix, in our presence declared the preceding instrument, consisting of this and
four other typewritten pages, to be her Last Will and being unable to sign her name hereto because
of impairments due to serious illness, directed her name to be subscribed for her which the
undersigned JERED L. HOCK did subscribe as directed in the presence of the Testatrix and in the
presence of the undersigned, whereupon the Testatrix in our presence made her mark or cross in the
space provided between her names, and we, in the presence of the Testatrix, and in the presence of
each other, at the request of the Testatrix, have subscribed our names as witnesses.
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Document #: 246526.1
STATE OF PENNSYLVANIA
COUNTY OF DAuAN%N
SS
On Dr,~p rnhP, U 2002, before me, a Notary Public, for the State of Pennsylvania,
residing in (fir, ~,ph~,r, County, personally appeared LORETTA F. CHESTNUT and
lv~w~ L. I-~nc~C ,_ ~nn L. A-~l1nrP7
-F~vc~r, ~. ~Yl'~ne r- ,whose names are signed to the attached Will`w~o In ~ue signed,
form swear, affirm, and acknowledge that LORETTA F. CHESTNUT, being unable to sign because
of the impairments due to serious illness, directed her name to be subscribed by JERED L. HOCK,
which he did do in her presence and in their presence, whereupon LORETTA F. CHESTNUT, in
their presence, made her mark or cross in the space provided between her names willingly (as she
also directed another to sign for her as aforesaid), and that each of them in the presence of
LORETTA F. CHESTNUT signed the Will as witnesses in her presence and in the presence of each
of them and that LORETTA F. CHESTNUT was at the time eighteen years of age or older, of
sound mind, and under no constraint or undue influence and that the Testatrix willingly directed that
her name be signed and that she executed it as her free and voluntary act for the purposes therein
expressed.
Witness my hand and notarial seal the day and year aforesaid.
Not Public
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Notarial Seal
Angela M. Miller, NotarX Public
City of HarrIcburg, Dauphin County
My Conurdssion }?.xpires Oct. 15, 2006
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Document #: 246526.1
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 002269
CHESTNUT MICHAEL
303 DEBRA ROAD
MECHANICSBURG, PA 17050
fold
AMOUNT
ACN
ASSESSMENT
CONTROL
NUMBER
101 ~ S 1 1, 250.00
REMARKS: MICHAEL CHESTNUT
CHECK# 2007
SEAL
TOTAL AMOUNT PAID:
INITIALS: AC
RECEIVED BY: DONNA nn nTTn
S1 1,250.00
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
0
CERTIFICATION OF NOTICE UNDER RULE 5 6(a)
Name of Decedent Loretta F. Chestnut
Date of Death December 10 2002
Will No.: 2002-01149 Admin. No.:
To the Register:
I hereby 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 _ January 8 2003
Name Address
Stacey Chestnut 77 Regency South• Carlisle PA 17013
Michael Chestnut 303 Debra Road• Mechanicsbur PA 17050
Brian Chestnut 4215 Nantucket Drive• Mechanicsbur PA 17050
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None
Date: 3 -2d a-~ ~G-'` ~ - ----~
Signature
Fo,~:
Name Jered L. Hock Esquire
Address 3211 North Front Street
P.O. Box 5300
Harrisburg PA 17110-0300
Telephone (717) 238-8187
Capacity: Personal Representative
X Counsel for Personal
Representative
Document #.• 265203. /
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
September 12, 2003 Telephone
` ~ - (717) 787-3930
FAX (717) 772-0412
Law Offices of
Metzger & Wickersham
3211 North Front St.
P.O. Box 5300
Harrisburg, Pa. 17110-0300
Re: Estate of Loretta F. Chestnut
File Number 2102-1149
Dear Mr Hock:
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before March 10,2004. Because Section
2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s)
will be granted that would exceed the maximum time permitted.
Sincerely, . ~ ..' ~-~''
.. ,
. ..~,
j~.A ~
Claudia Maffer;'`ervisor
Document Processing Unit
Inheritance Tax Division
REV-1500 EX (6-00)
OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FilE NUMBER
.2.L
fL:;2. -.1 L':L~L
YEAR NUMBER
COUNTY CODE
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
hestnut
DATE OF DEATH (MM-DD-YEAR)
F
SOCIAL SECURITY NUMBER
179-30-3648
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
Loretta
DATE OF BIRTH (MM-DD-YEAR)
12/10/2002 7/30/1940
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
REGISTER OF WillS
SOCIAL SECURITY NUMBER
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[X] 1. original Return
D 4. limited Estate
00 6. Decedent Died Testate (Attach copvofWiIl)
D 9. Litigation Ptoceed,s Received
D 2. Supplemental Return D 3. Remainder Return (daw of death prior to 12-13-8
D 4a. Future Interest Compromise (dllte of dl!ll!ltn lifter 12-12-82\ D 5. Federal Estate Ta" Return Required
D 7. Decedent Maintained a living Trust (Attach eopvofTr~t.l _ 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (d.'eofduth bet.....een 12_31_91 .nd 1.1-911) D 11. Election to tax under Sec. 9113(A)(AU.chSch
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THiS.SE.bfiOl\lMUSTBE.eOM~iriE6.AU...COFlFlES~Ol\l6ENCE.AN6cONFi6El\lTIAfTAXiNFOFlMAnoNsHoulti..BEDiFlEbfE6Ta, .
NAME COMPLETE MAILING ADDRESS
ered L. Hock, Esquire
FlRM NAME (If Applicable)
etzger Wickersham
TELEPHONE NUMBER
717-23B-8187
3211 N. Front St.; PO Box 5300
Harrisburg, PA 17110-0300
1. Real Estate (Schedu~ A)
B5,354
0
0
0
1B8,24B
0
6,000
(8)
16,419
1,502
:JJ~CIAL USE ONLY
CO('"
(1)
2. Stocks and Bonds (SchedUle B)
(2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash. Bank Deposits &. Miscellaneous Personal Property
(Schedule E, (5)
Z 5. Jointly Owned Property (SChedule F) (6)
0 D Separate Billing Requested
i=
S 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
::l (Schedule G or L)
l-
ii: 8. Total Gross Assets (total Lines 1-7)
<(
U
W 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
a:
10. Debts of Decedent. Mortgage Liabilities, &. Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 &. 10)
279,602
(11)
17,921
261,681
12. Net Value of Estate (Lirie 8 minus Une t t)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
(12)
o
(13)
14. Net Value Subject to Tax (Line 12 minu's UM t3)
261,681
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 91 16 (a)( 1.2)
o
)(.0 0.00(15)
)(.042- (16)
o
261,681
11,776
, 6. Amollnt of Line 14 taxable at lineal rate
o
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17. Amount of Line 14 taxable at Sibling rate
x .12 (17)
o
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18. Amount of Line 14 taxable at collateral rate
".15 (18)
11,776
19. Tax Due
(19)
20.
[K)
CHECI< HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
J
> > BE SURE TO ANSWER ALL QUESTIONS ON"REVERS.E SIDE AND RECHECK MATH. < <
HASP)(XNUMBEA
Estate of
Name
Address
Tax ID
Name
Address
Tax ID
Name
Address
Tax ID
179-30-3648
Executors (Page 1)
Brian Chestnut
4215 Nantucket Drive
Mechanicsburg, PA 17050-
190-68-7254
Michael Chestnut
303 Debra Road
Mechanicsburg, PA 17050-
178-58-8232
Stacey Chestnut
298 Charles Road
Mechanicsburg, PA 17050-
195-62-7210
Decedent's Complete Address:
STREET ADDRESS
298 Charles Road
Cumberland County
CITY I STATE I ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
11,776
o
11,250
592
3. Interest/Penalty jf applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C) (2)
11,842
o
o
Total Interest/Penalty (0 + E) (3)
o
4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT.
Check box on Page 1 line 20 to request a refund
(4)
66
5. If Line 1 + Une 3 is greater than Line 2. enter the difference. This is the TAX DUE.
(5)
o
A. Enter the interest on the tax dUe.
(5A)
o
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Check to: REGISTER OF
(58)
o
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
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; .
Yes
No
c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments, benefits or care? . . . . . . . . .
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .. . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent 01NTl an Nin trust for. or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00 D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPlETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
D
D
D
D
[K]
[K]
[K]
[K]
[K]
[K]
3 &E tJ{
c/o 303 Debra Road
~EPRESENTATIVE
DRESS
Mechanicsburg, PA 17050
DAlE
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,
3211 N. Front St.; PO Box 5300
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Harrisburg, PA 17110-0300
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For dates of death on or after July 1. 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.s.g 9916 (a) (1.1) (ill.
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. 9 9116 (a) (1.1) (Ii))
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return ate still applicable even if
the surviving spouse is the on1v be.neficia~.
For dates of death on or after July 1, 2000:
The tal( fate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent an adoptive parent
or a stepparent of the child is 0% [72 P.S. g 9116(a){ 1.2)J.
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. 9 9116( 1.2) (72 P.S. g9116(a)( 1)].
The tax rate imposee:! on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. 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.
HASPXXNUMBER
REV-1502EX+(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
FILE NUMBER
Loretta F. Chestnut
All real property owned solely or as a tenllnt in common must be reported at bir mluket value. Fair market value is de1ined as the price at which property would be exchange
between a willing buyer and a willing seUer, neither being compelled to buy or self, both having reasonable knowledge 01 the relevant 1acts. Relll property which is jointly-owned wit
right of survNorship must be disclosed on Schedule F.
ITEM DESCRIPTION
NUMBER
1. Real estate consisting of
house and lot located at 298
Charles Road, Hampden
Township, Mechancisburg,
Cumberland County,
Pennsylvania.
Tax Parcel 10-21-0281-056.
Assessed at $94,940 but
needing modernization
improvements and other repair
not apparent on the exterior
for assessment purposes. Sold
since DOD for $85,000. See
BUD Settlement Sheet attached.
For chain of this parcel, see
deed of March 24, 1969/ in
Cumberland Deed Book
Volume 23, Page 712/ for deed
into Loretta F. Chestnut and
her husband, who pre-deceased
her. Parcel contained a
one-story brick and frame
dwelling. Parcel was 120 ft.
x 60 ft. x 120 ft. x 60 ft.
Carried at $85,000 plus
$354.11, for a total of
$85,354.11, representing value
and pro-rations on sale at
settlement. See BUD
Settlement Sheet attached.
VALUE AT DATE
OF DEATH
85,354
TOTAL (Also enteron line 1, Recapitulation)
$ 85,354
HASPXXNUMBER
(If more space is needed, insert a.dditional sheets of the same size)
A. B. TYPE OF LOAN:
U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 1.DFHA 2.0 FmHA 3.0cONV. UN INS. 4.QVA 5. DCONV. INS.
6. FILE NUMBER: 17. LOAN NUMBER:
SETTLEMENT STATEMENT A103-147 CHESTNUT 231031879
8. MORTGAGE INS CASE NUMBER:
C. NOTE: This form is furnished to give you a statement of aclual settlement costs, Amounts paid to and by the settlement agent are shown.
Items marked "[POC]" were paid outside the closing; (hey are shown here for informationat purposes and are not included in the totafs.
D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER:
STACEY CHESTNUT ESTATE OF LORETTA F. CHESTNUT OPTION ONE MORTGAGE CORPORA TIO
77 REGENCY SOUTH 950 WARREN AVENUE, STE 100
CARLISLE, PA 17013 EAST PROVIDENCE, RI 02914
G. PROPERTY LOCATION: H. SETTLEMENT AGENT: I. SETTLEMENT DATE:
298 CHARLES ROAD A~1 Abstract Associates, Inc.
MECHANICSBURG, PA 17050 April 30. 2003
CUMBERLAND County, Pennsylvania PLACE OF SETTLEMENT
1800 Linglestown Rd, Ste 102
Harrisburg. PA 17110-3355
J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
100. GROliS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER:
101. Contract Sales Price 85,000.00 401. Contract Safes Price 85,000.00
102. Personal Property 402. Personal Prone-rfV -
103. Settlement Charges to Borrower (Line 1400) 5,854.21 403.
104. 404.
105. 405.
Adiustments For {terns Paid Bv Seller in advance Adjustments For {tems Paid Bv Seller in advance
106. City{fown Taxes to 406. CitvITown Taxes to I
107, CountvTaxes 05/01/03 to 01/01/04 146.89 407. Countv Taxes 05/01/03 to 01/01/04 146.69
108, School Tax 05/01/03 to 07101/03 141.06 408. School Tax 05/01/03 to 07/01103 141.06
109. SEWER 05/01/03 10 07/01/03 66.36 409. SEWER 05/01/03 to 07101103 66.36
110. 410.
111. 411.
112. 412.
120. GROSS AMOUNT DUE FROM BORROWER 91,208.32 420. GROSS AMOUNT DUE TO SELLER 85,354.11
200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER:
201. DeDosit or earnest moneY 501. Excess Deoosit (See Instructions)
202. Princioal Amount of New Loao(s 68,000.00 502. Settlement Charaes to Seller (Line 1400) 220.54
203. Existina loan 5) taken sub'ect to 503. ExistirlQ !oarl(s} taken sUb'ect to
204. BORROWER CREDIT 1,360.00 504. Payoff of first Mortgage I
205. 505, Payoff of second Mortaaoe
208. 506.
207. 507.
208. 508.
209. GIFT OF EQUITY 17,000.00 509. GIFT OF EQUITY 1700000
- Adjustments For Ifp.m~ I Jnn::lirl Av <:",,1/.....
OMB NO 25Q2-0265 1
, _~u
L. SETTLEMENT CHARGES
700. TOTAL COMMISSION Based on Price $ Iii) % PAID FROM PAID FROM
Division of Commission (line 700) as Follows: BORROWER'S SELLER'S
701. $ \0 FUNDS AT fUNDS AT
702.$ to SETTLEMENT SETTLEMENI
703. Commission Paid at Settlement
704. Transaction Fee to
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan Oriaination Fee % to
802. Loan Discount % to
803. Appraisal Fee to M&T MORTGAGE POC 300.00 -25.00
804. Credit Report to
805. Lender's Inspection Fee to
806. Mortgage Ins. ADD. Fee to
807. Assumption Fee to
808. .
809. APPLICATION FEE to M& T MORTGAGE 300.00
810. TM SERVICE CONTRACT to OPTION ONE MORTGAGE CORPORATIO 70.00
811. FUNDING FEE to OPTION ONE MORTGAGE CORPORA TIO 50.00
812. UNDERWRITING FEE \0 OPTION ONE MORTGAGE CORPORATIO 350.00
813. FLOOD SEARCH to OPTION ONE MORTGAGE CORPORA TIO 12.00
814. BROKER FEE to M&T MORTGAGE 3,230.00
815.
816.
817.
818. .
819.
820.
900, ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901. Intfilrest From 04/30/03 to 05/01/03 @ $ 13.410000/day ( 1 days %) 13.41
902. MortQaQe Insurance Premium for months to
903. Hazard Insurance Premium for vears to
904.
905.
1000, RESERVES DEPOSITED WITH LENDER
1.001.. Hazard Insurance 3.000 months to) $ 33.42 Der month 100.26
1002. Mortaaae Insurance months ((i) $ "er month
1003. Citvrrown Taxes months (1i) $ neT month
1004. County Taxes 4.000 months rm $ 18.21 ner month 72.84
1005. School Tax 11.000 months @ $ 70.34 per month 773.74
1006. months (c $ oer month
1007. months rf: < ner month
1008. Aggregate Adiustment months ((j $ ner month -224.79
1100. TITLE CHARGES
1101. Settlement or Closino Fee to .
1102. Abstract or Title Search to A-1 Abstract Associates, Inc. 95.00
1103. Title Examination to
1104. Title Insurance Binder to
1105. Document Preparation to
1106. Notarv Fees to CASH
1107. Attorney's Fees to STEVEN MINER, ESQ. APPVD A TTY 370.00
(includes above item numbers: )
.. .. r>_l,_,...u. 'V'l':l7r:.
REV-1508EX+(1+971
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Loretta F. Chestnut
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate_ All property jointly-owned with the right of survivorship must be disclosed on Sc;:hedule
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. Income tax refund
569
2
PNC Bank
Checking Account #5140272465
1 B, 113
Interest accrued to 12/10/2002
2
3
PNC Bank
Savings Account #5002172036
6,665
Interest accrued to 12/10/2002
4
4
PNC Bank
IRA Account #75000010249
159,746
Interest accrued to 12/10/2002
373
5
Proceeds from auction of
household goods by Bricker's
Auction
1,199
6
Proceeds from sale of lawn
mower in arm's length
transaction
300
7
Tyeo - distribution from
pension/annuity/retirement
1,277
TOTAL (AJso enter on line 5, Recanitulation\ $ 188,248
HASPXXNUM8EA
(If more space is needed. insert additional sheets of the same size.)
REV-1510EX+(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Loretta F. Chestnut
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE
NUMBER DEED FOR REAL ES1ATE. VALUE OF ASSET INTEREST IF APPLlCABLEI
1. Gift of decedent to Brian
Chestnut 5,000 lOO.OOO 3,000 2,000
2 Gift of decedent to Michael
Chestnut 5,000 lOO.OOO 3,000 2,000
3 Gift of decedent to Stacey
Chestnut 5,000 lOO.OOO 3,000 2,000
TOTAL (Also enter on line 7, Recapitulation) $ 6,000
(If more space ill needed, insert additional sheets of same size.)
HASPXXNUMBER
REIJ-1511 EX+(1.SJ)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Loretta F. Chestnut
FilE NUMBER
Debts 0 ece ent must be rennrte on che ule
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. American Legion - memorial
service 400
2 Burial fee 250
3 Cremation Society of PA - urn 100
8. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s) - -
Street Address
City State Zip
Year{s) Commission Paid:
2. AttorneyFees Metzger, Wickersham, Knauss & Brb, P.C. (estimated) 8,500
3. Family Exemption: (If decedent's address is not the same as claimant's. attach explanation}
Claimant
Street Address
City State Zip
Relationsnip of Claimant to Decedent
4. Probate Fees 237
5. Accountant's Fees
6. Tax Return Preparer's Fees Metzger, Wickersham, Knauss & Erb, P.C. (estim, ted) 600
7.
1 County taxes paid at
settlement of real estate 219
2 cumberland Law Journal - fee
to publish Estate Notice 75
Total from continuation pages 6,038
TOTAL (Also enter on line 9, Recapitulation) $ 16,419
fd d
d S d
HASPXXNUM8ER
(If more space is needed, insert additional sheets of same size)
Schedule H part 2 (Page 2)
Estate of: Loretta F. Chestnut
Item
No. Description
Amount
3
Homeowner insurance to insure
property until time of estate
settlement and deeding out of
property
4
Metzger, Wickersham, Knauss &
Erb, P.C. - reimbursement for
photocopies, postage, faxes,
long distance calls
5
PA Department of
Transportation - registration
of decedent's vehicle during
period of estate
administration to preserve
vehicle as drivable until
vehicle was disposed of
6
Patriot News Co. - fee to
publish Estate Notice
7
PP&L - provide fuel to
property during estate
administration and until
deeding out of property
8
Real estate settlement charges
and cost of buyer paid by
seller, as per Line 513 of
Settlement Statement
9
Tax receipt to A-I Abstract -
necessary expense on sale of
real estate
10
UGI - provide fuel to property
during estate administration
and until deeding out of
property
Total (Carry forward to main schedule)
76
169
36
153
253
4,800
2
549
6,038
AEV-1512 EX + (1-97l
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Loretta F. Chestnut
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
Include unreimbursed medical eXDenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1. BonTon Credit Card - debt of
decedent
166
2 Camp Hill Ambulance - debt of
decedent
55
3 Car insurance debt of decedent
196
4 Comcast - debt of decedent
37
5 Holy Spirit Hospital - debt of
decedent
52
6 Metzger, Wickersham, Knauss &
Erb, P.C. - debt of decedent
for work done in estate
planning
89
7 Metzger, Wickersham, Knauss &
Erb, P.C. - debt of decedent
for visit to hospital and
Power of Attorney
426
8 Township tax on decedent's
real estate
198
9 Verizon - debt of decedent
223
10 Water bill on decedent I s real
estate
45
11 West Shore Pathology - debt of
decedent
15
HASPXXNUMBER
TOTAL (Also enteron line 10. Recapitulation) $ 1,502
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+(9.QO)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Loretta F. Chestnut
NUMBER
I.
NAME AND ADDRESS OF PERSONIS) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions. and transfers
under Sec. 9116 la) (1.2)]
Brian Chestnut
4215 Nantucket Drive
Mechanicsburg, PA 17050
1.
33.333333% Residue: 87,227
2 Michael Chestnut
303 Debra Road
Mechanicsburg, PA 17050
33.333333% Residue: 87,227
Total from continuation pages
FILE NUMBER
RELATIDNSHIP TO DECEDENT
Do Not List Trustee(s)
on
~on
AMOUNT OR SHARE
OF ESTATE
87,227
87,227
87,227
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRI8UTIDNS,
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
HASPXXNl)M8ER
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIDNS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space IS needed, Insert additIonal sheets of the same sIze)
Estate of: Loretta F. Chestnut
Item
No. Description
3 Stacey Chestnut
77 Regency South
Carlisle, PA 17013
33.333333% Residue, 87,227
Schedule J part 1 (Page 2)
Relation
Amount
Daughter
Total {Carry forward to main schedule}
87,227
o
-
-
-
I'
LAST WILL AND TEST AMENT
OF
LORETTA F. CHESTNUT
.,.)/ - O;:L - 1/4'1
I, LORETTA F. CHESTNUT, of 298 Charles Road, Mechanicsburg Post Office,
Cumberland County, Pennsylvania, revoke any prior Wills and Codicils and declare this to be my
Will.
ITEM 1.
I give my furniture and household and personal effects and other tangible
personalty of like nature, titled to me or otherwise my separate property, together with any existing
insurance thereon, in as nearly equal shares as practicable to my children, STACEY CHESTNUT,
MICHAEL CHESTNUT, and BRIAN CHESTNUT, subject to the survival provisions ofItem 3 of
this Will. I request that my Executors take into account any wishes I may have expressed as to
intended recipients of specific items.
ITEM 2.
I give all the rest, residue, and remainder of my estate in equal shares to my
children, STACEY CHESTNUT, MICHAEL CHESTNUT, and BRIAN CHESTNUT, subject to
the survival provisions ofItem 3 of this Will.
ITEM 3.
Ifany child does not survive me by thirty days, I give that child's share to his
or her issue per stirpes who survive me by thirty days, subject to the trust provisions of this Will for
any beneficiary under eighteen (18) years of age. If any child does not survive me by thirty days
and leaves no issue who survive me by thirty days, that child's share shall lapse and be given
instead to my other heirs under this Will, in proportion as they otherwise take shares of my estate.
ITEM 4.
I direct that all my just debts and the expenses of my last illness and
disposition of my remains shall be paid from my residuary estate as soon as practicable after my
Document iF: 246526.1
...
death and as part of the expense of the administration of my estate. I also direct that any and all
inheritance tax, estate tax, or other tax occasioned by my death be paid from my residuary estate as
part of the expense of administration of my estate.
ITEM 5. Notwithstanding any other provision of this Will, I direct that if any
beneficiary is under eighteen (18) years of age at the time of my death, his or her share shaH be
held in trust, with the Trustees to be empowered to expend both income and principal for the
beneficiary's health and maintenance and for the beneficiary's education beyond high school,
whether the same be education in coHege, trade school, business school, vocational school, or
other forms of post-high school education. Any sums remaining in the trust shaH be distributed
outright to the beneficiary upon the beneficiary's attainment of age eighteen (18).
ITEM 6. In addition to the powers conferred by the common law, by statute, or by any
other provisions hereby, my Personal Representatives and Trustees are hereby empowered as
foHows:
(a) To seH at public or private sale, to exchange, to lease, to pledge, to
mortgage, to transfer, to convert, or otherwise dispose of, or grant options with respect to,
any and all property, real, personal, or mixed, at any time forming a part of my probate or
trust estates, in such marmer, at such time or times, for such purposes, for such price or
prices, and upon such terms, credits, and conditions as shall be deemed advisable or
necessary under the circumstances;
(b) To make distribution in division of the probate estate in cash, in kind,
or partly in both;
Document #: 246526.1
""<11
(c) To distribute articles to a minor or to his or her guardian or to any
person taking care of the minor to hold for the minor within the limits authorized by statute
or rule oflaw;
(d) To compromise any claim or controversy;
(e) To apportion between principal and income any receipts and
disbursements and to ascertain income and principal in accordance with the statutes and
rules oflaw of the Commonwealth of Pennsylvania;
(f) To make, execute, acknowledge, and deliver any and all instruments
which may be deemed advisable or necessary to carry out any of the powers herein granted
or provided by law;
(g) To invest and reinvest the principal of the estate together with any
accumulated income thereon in all forms of property without being limited by any statute or
rule of law concerning investments by fiduciaries;
(h) To disclaim inheritances and interests in property.
ITEM 7. No bond shall be required of my Personal Representatives and Trustees, but
if bond is nevertheless required, it shall be without surety.
ITEM 8.
I appoint my children, STACEY CHESTNUT, MICHAEL CHESTNUT,
and BRIAN CHESTNUT, Co-Executors. If any of them fail to qualify or cease to act, I appoint the
remaining child or children as Executor(s).
ITEM 9.
under this Will.
I appoint the surviving parent as Trustee of any trust for any beneficiary
Document #: 246526.1
~ .
......
.-..!
ITEM 10.
For the convenience of my Executors, I note that this Will has been prepared
by Jered L Hock, Esquire, and the law firm of Metzger, Wickersham, Knauss & Erb, P.C-
IN WITNESS WHEREOF, I, LORETTA F. CHESTNUT, being unable to sign my name
because of impairments due to serious illness, being under the care of Holy Spirit Hospital, have
had my name subscribed for me in my presence by JERED L HOCK, whereupon I have made my
mark in the space between my name this ~ day of
/)of'<"mh", r
,2002.
<-trJ-V
W" F- ~ CL.J;;;:j
Loretta F. Chestnut
~
Document #: 246526.1
.
,.~ - ,.
~.;q
Onthe~dayof {joI'Lrnb"" , 2002,LOREITAF,CHESTNUT,the
above-named Testatrix, in our presence declared the preceding instnunent, consisting of this and
four other typewritten pages, to be her Last Will and being unable to sign her name hereto because
of impairments due to serious illness, directed her name to be subscribed for her which the
undersigned JERED L HOCK did subscribe as directed in the presence of the Testatrix and in the
presence of the undersigned, whereupon the Testatrix in our presence made her mark or cross in the
space provided between her names, and we, in the presence of the Testatrix, and in the presence of
each other, at the request of the Testatrix, have subscribed our names as witnesses,
f11t r~~
~~
"
~
, .::.
Document #: 246526.1
..
'"
STATE OF PENNSYLVANIA
COUNTY OF DAufll-\I\'J
: SS
On D,....."'hPf t.J ,2002, before me, a Notary Public, for the State of Pennsylvania,
residing in f.:ll"lp...;n County, personally appeared LORETTA F. CHESTNUT and
JprpJ L. I-I"d( , J;,n L. A-IllarT'Z- , and d did
S~u",.., P. m.l'IeI ,whose names are signed to the attached Willl~'Ho lli'dij~s gne ,
form swear, affirm, and acknowledge that LORETTA F. CHESTNUT, being unable to sign because
of the impairments due to serious illness, directed her name to be subscribed by JERED L. HOCK,
which he did do in her presence and in their presence, whereupon LORETTA F. CHESTNUT, in
their presence, made her mark or cross in the space provided between her names willingly (as she
also directed another to sign for her as aforesaid), and that each of them in the presence of
LORETTA F. CHESTNUT signed the Will as witnesses in her presence and in the presence of each
of them and that LORETTA F. CHESTNUT was at the time eighteen years of age or older, of
sound mind, and under no constraint or undue influence and that the Testatrix willingly directed that
her name be signed and that she executed it as her free and voluntary act for the purposes therein
expressed.
..,.
Witness my hand and notarial seal the day and year aforesaid.
. oj.
~I" -ItJ. hI II. ,
Not Public
'. .'
i
" '<-i?uVL
wt \~ ;;<- ~4~-
~
Notarial Seal
Allgela M. Miller, NOllI!'l' Public
Cit)' of HarriIbu'llo Da1l!lhin County
My CommIssion BxpilllS bet. IS, 2006
~-
Document #: 246526.1
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-060!
JERED L HOCK ESQ
METZSER WICKERSHAM
PO BOX 5500
PA 17110
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DISALLONANCE
OF DEDUCTZOHS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-05-200q
CHESTNUT
12-10-2002
21 OZ-11q9
CUMBERLAND
101
Amount Remitted
RE¥-I~? EX &FP (91-gS)
LORETTA F
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGTSTER OF WTLLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE I~~ RETAIN LOWER PORT/ON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CHESTNUT LORETTA F FILE NO. 21 02-11R9 ACH 101 DATE 05-05-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
q. Mortgages/Notes Receivable (Schedule D) (ff)
$. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (S)
6. Jointly Owned Property (Schedule F} (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9)
10, Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
85~55~.00
.00
.O0
.00
188 ~, Z~.8. O0
.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this fora with your
tax payment.
6zO00.O0
(8) 279,602.00
16,~19.00
15.
NOTE:
1,502.00
(11) ~7.921.00
(12} 261,681.00
.0O
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TAX CREDITS:
| ~5-o7-zoo5
[04-26-200~
· O0 x O0 . O0
(15) =
(16) 261,681.00 x 0~5= 11,776.00
_ 12 O0
(17) . OJ[, X = ~ '
(18) ': '
X 1 -y" ?. O0
!; (19)= 11,776.00
AMOUNT PAID ~
11,250.00 ~
62.80- _~.
CD002269
REFUND
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
11,776.00
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
ASSESSMENT OF TAX:
15. Amount of Line lff mt Spousal rate
16. Amount of Line lff taxable at Lineal/Class A rate
17. iaount of Line lff et Sibling rate
18. Amount of Line lff taxable at Collateral/Class B rate
19. Principal Tax Due
RECEIPT DTSCOUNT t+)
NUMBER INTEREST/PEN PAID (-)
588.80
.00
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Net Value of Estate Subject to Tax (Iff') 261,681. O0
T~ an assess=ant ~as lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill
re~lect ~igures that include the total o~ ALL returns assessed to date.
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1981 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
lifo or for years, the Commonmealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rata on any such future interest.
To fulfill the requirements of Section 116`0 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed an the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Mills, any of the 23 Revenue District Offices, or by calling the special ZB`-hour
answering service for forms ordering: 1-800-361-Z050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3010 (TT only).
Any party in interest not satisfied with the appraisement, allowance) or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17126-1011,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTM: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-lEO/) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (51) discount of
the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, ;nd nat
paid before January 18, 1996, the first day after the end of the tax amnesty period. This nan-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) eonths and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (61) percent per annum calculated at a daiIy rate of .000164. All taxes which became delinquent on and after
January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z004 ara:
Interest Daily Tnterest Daily Tntarest Daily
Ymar Rate Factor Year Rate Factor Year Rate Factor
~ ZOZ .000548 ~'8-1991 111 .000301 ~ 91 .00026`7
1983 161 - 0006,38 199Z 91 · O00:~47 2002 61 .00016~
X98~ ZZZ .000~01 X99~- 199~ 71 .000192 200~ 51 .000137
1985 1~Z .000~56 1995-1998 91 .0002~7 Z00~ ~Z .000110
1986 101 .00017~ 1999 71 .000192
1987 IOZ .00017~ ZOO0 71 .000192
--~nterest is calculated as follo~s:
/NTBREST = BALANCE OF TAX UNPA/D X NUHBER OF DAYS DEL/N~UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assasseent. Zf payment is made after the interest computation data shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent ·
Date of Death ·
Will No. 2002-01149
Loretta F. Chestnut
December 10, 2002
Admin No.
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:
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:
ao
Did the personal representative file a final account with the Court?
Yes No X
account is:
bo
The separate Orphans' Court No. (if any) for the personal representative's
in interest?
c. Did the personal representative state an account informally to the parties
Yes X No
d. Copies of receipts, releases, j oinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report.
Date: May ~
See Proofs of Publicat~
2004
Name Jered L. Hock, Esquire
Address
3211 North Front Street
P.O. Box 5300
Harrisburg, PA 17110-0300
Telephone (717) 238-8187
Capacity:
X
__ Personal Representative
Counsel for Personal
Representative
304191-1
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.1784
STATE OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
SS.
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and
State aforesaid, being duly swom, according to law, deposes and says that the Cumberland Law
Joumal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly
issued weekly in the said County, and that the printed notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Joumal on the following dates,
viz:
MARCH 14, 21, 28, 2003
Affiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time, place and character of publication are true.
Chestnut, Loretta F., dec'd.
Late of Hampden Township.
Executors: Stacey Chestnut, 77
Regency South, Carlisle, PA
17013, Michael Chestnut, 303
Debra Road, Mechanlcsburg, PA
17050 and Brian Chestnut, 4215
Nantucket Drive, Mechanicsburg,
PA 17050.
Attorneys: tiered L. Hock, Esquire,
Metzger, Wickersham, Knauss &
Erb, P.C., P.O. Box 5300, 3211
North Front Street, Harrisburg,
PA 17110-0300.
O~sa Marie ~c~yne, Edi]or
SW RN TO AND SUBSCRIBED before me this
28 day of MARCH, 2003
THE PATRIOT NEWS
THE SUNDAY PATRIOT NEWS
Proof of Publication
Under Act No. 587, Approved May 16, 1929
Commonwealth of Pennsylvania, County of Dauphin} ss
JOSEPH A. DENNISON being duly sworn according to law, deposes and says: That he is the Asst.
Controller of The Patriot News Co., a corporation organized and existing under the laws of the Commonwealth of
Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in the City of Harrisburg,
County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and.. The Sunday Patriot-News
newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State
aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September
18th, 1949, respectively, and all have been continuously published ever since;
That the printed notice or publication which is securely attached hereto is exactly as printed and published in
their regular daily and/or Sunday/ Metro editions which appeared on the 18th and 25th day(s) of March and the 1st
day(s) of April 2003. That neither he nor said Company is interested in the subject matter of said printed notice or
advertising, and that all of the allegations of this statement as to the time, place and character of publication are
true; and
That he has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this
statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and
adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in
the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M",
Volume 14, Page 317.
PUBLICATION
COPY
NOTICE
Leffers Testamentary In the Estate at
~ ~ h~lng claims
~Ts Na~et ~lve
MBTZGBR, WICKERSHAM, KNAUss
& ERB, P.C.
P.O. Box ~
t([/a~ sul~scribed before.'e'e'e'e'e'e'e'~~ 7th da/A/,~ril/~A.D.
My~missionE~r~June6,~ ~ N~ARY PUBLIC
P~nsWania~n~ My commission expire¢:June 6, 2006
M~GER WICKERSHAM
A~N: JERED L. HOCK
P.O. BOX 5300
HARRISBURG, PA. 17110
Statement of Advertising Costs
To THE PATRIOT-NEWS CO., Dr.
For publishing the notice or publication attached
hereto on the above stated dates
Probating same Notary Fee(s)
Total
$ 151.50
$ 1.75
$ 153.25
Publisher's Receipt for Advertising Cost
The Patriot News Co., publisher of The Patriot-News and The Sunday Patriot-News, newspapers of general
circulation, hereby acknowledge receipt of the aforesaid notice and publication costs and certifies that the same have
been duly paid.
BUREAU OF /NDIVZDUAL TAXES
INHERITANCE TAX DIVISTON
DEPT. 280601
HARRISBURG, PA 17128-0601
JERED L HOCK ESQ
HETZGER HICKERSHAH
PO BOX 5500
HBG , PA ~.'t7110
COHHONNEALTH OF PENNSYLVAN]~A
DEPARTHENT OF REVENUE
'rNHERZTANCE TAX
STATEHENT OF ACCOUNT
DATE
ESTATE OF
DATE OF DEATH
FZLE NUHBER
COUNTY
ACN
REV-160? EX AFP (Oi-OS)
05-10-200q
CHESTNUT LORETTA F
12-10-2002
210Z-11q9
CUHBERLAND
101
Amount Remitted I
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF HILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~:o your account, sub. i~: ~he upper por~:ion of ~his fora wi~h your ~ax payment:.
CUT ALONG TH/S LZNE ~'* RETATN LOHER PORTTON FOR YOUR RECORDS
REV-1607 EX AFP (01-03} ~J(~ ZNHERZTANCE TAX STATEHENT OF ACCOUNT Jo(J(
ESTATE OF CHESTNUT
LORETTA F FZLE NO. Z1 02-11q9 ACN 101 DATE 05-10-200q
THIS STATENENT IS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHONN BELON
1S A SUHNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, IF APPLZCADLE,
A PROJECTED INTEREST FZGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 0~-26-200R
PRINCIPAL TAX DUE:
PAYHENTS (TAX CREDITS)=
11,776.00
PAYHENT
DATE
0~-07-2005
Oq-Z6-ZOOq
RECEIPT
NUHBER
CDOOZZ69
REFUND
DISCOUNT C+)
INTEREST/PEN PAID (-)
588.80
.00
AHOUNT PAID
11,250.00
62.80-
ZF PAID AFTER THIS DATE, SEE REVERSE
SZDE FOR CALCULATZON OF ADDITZONAL ZNTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT ZS REQUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR),
TOTAL TAX CREDZT 11,776.00
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTZONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT.
-- Xf NON-RESIDENT OECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-LSiS). Applications ara available at
the Office of the Register of #ills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-BO0-~6Z-Z05O; services for taxpayers with special hearing and / or
speaking needs: 1-800-¢47-~0Z0 (TT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
C717) 787-6505.
DISCOUNT: If any tax due is pald within three [3) calendar months after the decedent's death, a five percent CSX) discount
of the tax paid is allowed.
PENALTY: The [Sg tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period.
iNTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, LgBZ bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for L98Z through 2004 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198'~ ZOZ .00054~' 1988-1991 llZ .000301 200~ 9Z .000247
1983 L6Z .000438 1992 9Z .0002q7 ZOOZ 6Z .O00X6q
L984 LXX .00050! t995-1994 7Z .00019Z Z00~ 5Z .0001~7
1985 l~Z .000~56 1995-1998 92 .000Z47 2004 qZ .000110
1986 IOZ .000274 1999 7Z .O0019Z
1987 9Z .O00Z~7 ZOO0 8Z .000219
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.