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Home My WebLink About02-0101PETITION FOR PROBATE and GRANT OF LETTERS Estate of Ruth B. Farence also known as , Deceased. Social Security No. 184-07-1628 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executrices in the last wilt of the above decedent, dated January 24, and codicil(s) dated To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania named ,19 95 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland her last family or principal residence at ~28 East County, Pennsylvania, with Simpson St., Mechanicsburg, (list street, number and muncipality) Decendent, then 99 years of age, died January 23, 2002. , ~ , at Claremont Nursing & Rehabilation, Carlisle, PA 17013 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 estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: House and Lot at ~28 East Mechanicsburg, PA 17055 $ 85,000,00 $ $ $ 100:000.00 Simpson St., WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters Te st amentar3r (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. Marie A. Rupp Hemlock Dv~ve W~.Cb~n_icsburg; PA 17055 ViOla M. Burke ]~ Cov~,ntvv lqo~d S~amford; ~T 0690} OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF ~UM~E~LAt~ The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. ') ~ Sworn to or affirmed and subscribed ~- D)-~ "~/~ ,~4J-A/~ ~ before me this 29th ,-xday of [ _..(-q~-4_--z~ ~::~ /"~.~,~/.o ~' Q_~3'anua~¥ i/J' 2002. /~_~/J )f~ , ' ' ~ -MA~f C L~WIS Register [ U ~/ ~ ~0. 21-02-101 Estate Of RUTH B. FARENCE , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW January ~TH ............ ~._200~ in consideration c' ,",-~ ?:itiott on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated January 24; 199~ described therein be admitted to probate and flied of record as the last will of Ruth B. Farence ; and Letters T e s tame nt ary are hereby granted to Marie A, Rupp and Viola M. Burke FEES Probate, Letters, Etc .......... $2 3 5 _ 0 0 Short Certificates(4) .......... $ 1 2.0 0 Bk~IK(:~K~If' .EX.TRA · PAG.ES $ 6 _ 00 5'CP $ 5. O0 TOTAL __ $ ~.58 fin Filed -JANUARY' · 2.0 ;- '20-02 ............ mailed to attorney january 29, 2002 Register of (Vills J. Robert Stauffer (~063~6 ATTORNEY (Sup. Ct. I.D. No.) Market Square Bldg. Mechanicsburg, PA 170~ ADDRESS 717-766-9673 PHONE 75 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as °4 . Local l~gisrrar. The original certificate will be forwarded to the State Vital Records Office for permanent ~ihng. WARNING: It is illegal to duplicate this copy by photostat or photograph. Cumberland COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH Ruth ill. Faron¢o ,. F.~.male =. 184 -- 07 .-- 1628 ,. January 23, 2002 : ] Sep28, 1902 [ Cumberland County, ] .... [] E~vo.t~. I-i ~o*E] I~R~ ~ ~,~,E] ~ /~. 17. Pa. le,,- ~ Middlesex Twp. ,, Claremont Nursing & Rehabilitation ,= ~..,.~..~,~..k~'~c'~"' I'U') White ,~.~k~.:~,~.,~.,~ Federal Government I {o-12) 8 I (14o1.~+) Widowed Clerk / Typist ,.,. ,,. p3. I ~'. '~* ~m'sM~e~,~.~.~.z~c~ I~cE~Nrs Pennsylvania ,,..~ ~.~ 528 East S~mpson Street / _ ,~. Mechanicsbur~, ~enns~lvama ~705 ' ~.~ Mechanicsburo ~c~ Cumberland ~* ...ffi ~ _c ~.E,'SNAME¢,=.M~ L~ Samuel Charles Simmons ~e. ~lnerua Viola Rhoads ,~.s~¢~ Marie Rupp I~ 8 Hemlock Drive Mechanicsburg, Pa. 17055 ~:a~O ~ 0 a,~ Jan 26, 2002 a,. Mechanicsburg Cemete~ ~,, Mechanicsburg, Pennsylvania · - 17055 ~ ~~ ~~ [,a. FD-012662-L I~ Myers Funeral Home Inc. 37East MainStreet Mechanicsburg Pa 17055 21-02-101 LAST WILL AND TESTAMENT OF RUTH B. FARENCE I, RUTH B. FARENCE, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore ~de. I direct the payment of all my Just debts and funeral expenses as soon after my decease as the same can be conveniently done. e I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my daughter, MARIE A. RUPP, my daughter, VIOLA M. BURKE, and to my daughter-in-law, BETTY J. FARENCE, share and share alike, per sttrpes. LASTLY, I nominate, constitute and appoint my two (2) daughters, MARIE A. RUPP and VIOLA M. BURKE, Co-Executrices of this my Last Will and Testament, and direct that they be excused from posting bond or other security for the faithful performance of their duties in any Jurisdiction. -1- COMMONWEALTH OF PENNSYLVANIA ) : COUNTY OF CUMBERLAND ) SS. I, RUTH B. FARENCE , the testat rix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and volun- tary act and deed, for the purposes therein contained. Sworn and affirmed to and acknowledged before me by_ RUTH B. FARENCE , the tes6atrix , this day of Januar~ , A. D., 1995. COMMONWEALTH OF PENNSYLVANIA ) : COUNTY OF CUMBERLAND ) SS. ~ ~ Nov. 6, 1~97 'I We, the undersigned, J. ROBERT STAUFFER and ERIKA L, LEVENHAGEN , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testat rix , RUTH B. FARENCE , sign and exe- cute the instrument as M/her Last Will and Testament; that the said testatrix , RUTH B, FARENCE , executed it as ~/her free and voluntary act for the purposes therein expressed; Lhat each of us, in thc hearing and sight of the testat rix · signed the Will as witnesses; and that to the best of our knowledge, the testat rJ_~ was, at the time, eighteen (18) or more years of age, of sound mind, and under no constraint, duress or undue influence. y 995. , -' ~,~7 ~ IN WITNESS ¥~HEREOF, I have hereunto set my hand and seal this ~%.~/ day of January, A. D., 1995. Ruth B. Farence Signed, sealed, published and declared by the above named, RUTH B. FARENCE, as and for her Last Will and Testament, in the presence of us, who have subscribed our names hereto as witnesses, at the request of said testatrix, in her presence and in the presence of each other. -2- A Name of Decedent: CERTIFICATION OF NOTICE UNDER RULE 5.6(a). RUTH B. FARENCE Date of Death: January 23, 2002 Will No. 2002-00101 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on February [~.~, 2002 : Name Address MARIE A. RUPP, 8 Hemlock Drive: MechanicsburE; VIOLA M. BURKE~ 1~ Coventry Road, Stamford, CT PA 170~_g 06903 BETTY J. FARENCE, 26 Ridgeway Drive, Mechanicsburg, PA 170~0 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None Date: February 8, 2002 Name J. Robert Stauffer Address Market Square Bldg. Mechanicsburg, PA 170J~ Telephone (717 766-9673 Capacity! Personal Representative x Counsel for personal representative 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 NO. CD REV-1162 EX(11-96) 001484 STAUFFER J ROBERT MARKET SQUARE BUILDING MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 184-07-1628 FILE NUMBER: 2102-01 01 DECEDENT NAME: FARENCE RUTH B DATE OF PAYMENT: 08/06/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/23/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,757.57 TOTAL AMOUNT PAID: $6,757.57 REMARKS: J ROBERT STAUFFER ESQUIRE SEAL CHECK# 337 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Marie A. Rupp and Viola M. Burke being duly sworn according fo law, deposes and says that ~eY are the Executrices of the Estate of Ruth B. Farence late of Mechanicsb~_u_rg~ , Cumberland County, Pa., deceased and that the wlfhin is an inventory made by Marie A, R_~pp and Viola M. Burke , the said Executrices of the enfire estate of said decedent, consisting of all +he personal property and real estate, except real es,fate oufside rheas of C°mm°nwealfhfhe date of decedenf°f Penn,sylvania,s death, and that the figures oppos~ach~/ ~ifem'°f fhe~.lnvenfory~represent if s fair value and subscribed before me, 2 oo~... 8 Hemlock Drive, Mechanicsburg, PA 170~ 1~ Coventry Road, Stamford, CT 06903 Address Date of Death 23 January 2002 Day Month Year INSTRUCTIONS I. An inventory must be filed wifhin three months after appointment of personal representative. 2. A supplement inventory must be filed wifhln thirty days of discovery of additional assets. 3. Addiflonal sheets may be attached as to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. , Inventory of the real and personal estate of RUTH B. FARENCE deceased (1) (3) (4) House and Lot of Ground situate at the Southwest corner of East Simpson Street and Norway Street in the Second Ward of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, known and numbered as g28 East Simpson Street Mecha~icsburg, PA 170~. ' ~ 88,000 00 Waypoint Bank, Checking Account No. 1800009508. 29,174 17 Waypoint Bank, Savings Account No. 1860001932. 12,893 75 Chuck Bricker, Auctioneer, gross proceeds from sale of Household furnishings. Total ................ : COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT, 280601 ~HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) FARLNG]:.,~ Ru.~h B. ILl DATE Of DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-OD-YEAR) "' Januar7 23, 2002 l September 28, 1902 N/^ 119F ¢lftl y iH- Fir:IA! FILE NUMBER 21 - 2002 0 0 1 0 1 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 18ll. - 07 - 1628 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS .~-oo n,,,J t-- Z LU Z o UJ 0 [~1. Original Return [~ 2. Supplemental Return [~4. Limited Estate [~ 4a. Future Interest Compromise (date o! death after 12-12-82) [~6. Decedent Died Testate (Attach copy of Wifl) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust) [_~9. Litigation Proceeds Received ~J 10. Spousal Poverty Credit (date oldeath between r2-31-91 and 1-1-95) LE~, ALL CORRE~PONDI~N(~~'A NAME J t?obert "t;au£f'ez'~ A'bt;y FIRM NAME (If Applicable) Same TELEPHONE NUMBER 717-'~66-9673 [~3. Remainder Return (date el death pdor !o 12-13-82) '--]5. Federal Estate Tax Return Required O 8. Total Number of Safe Deposit Boxes ]11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS H. arket Squ. are Bldg. 1 West Main St. Mechaniosburg, PA 170~ 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Modgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Properly (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. 10. 11. 12. 13. 14. Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) 88,000.00 0.00 0. OD 0.00 50~128.35 0.00 50,641.41 OFFICIAL USE ONLY (8) 188,769.76 38,601.58 0.00 (11) (12) (13) 38,601.~8 ~50.~68.~8 OeO0 (14) 1~0,168.18 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate O. O0 x .o_ (15) 150,168.18 x.045 (16) O.OO x .12 (17) O. O0 x .15 ¢8) 19. Tax Due 20. [~] 0,00 6,7~7.~7 O.OO 0.00 (19) Decedent's Complete Address: STREETADDRESS t Ruth B. Farence .')~_[, L a,.,t ,)i.mpsorl St. CITY l'~ e C l') ail :,[ c s bl~r f~ J STATE PA J ZiP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty OoOO O,OO O.OO Total Credits ( A + B + C ) (2) O. OO O,OO Total Interest/Penalty ( D + E ) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (1) 6,757.57 0.00 (3) O. OD (4) O ,, OD (5) 6,75 7.5 7 (SA) 0. O0 (5B) 6,757.57 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the properly transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the properly transferred or its income; ............................................ [] [] C. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer 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 security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Uader penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and 1o lhe best of my knowledge and belief, il is true, correct and complete. Declaration of preparer other than Ihe personal representative is based on all information of which preparer has any knowledge. SIGI~A~.,,ORE OF PERSON RESPONSIBL~--.~:OR FILING RETURN DATE ADDRESS 8 Hemlock D~ive 15 Coventry Road Mechan~csbur ~ ,.' gr [' 7 gp Stamfozd, CT 06903 SIGNATUR~PR~ OT~ER TNAN ~ENTATIVE, DATE Market Sc uare B1 Mechanicsbur PA 10 For dates of death on or afIer 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 sullying spouse is 3% 172 P.S. ~91~6 (a) (1.1) (i)]. For dates of death on or after Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the suwiving spouse is 0% [72 P.S. {9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a sullying spouse from tax, and the statuto~ requirements for disclosure of assels and filing a tax return are still applicable even the su~iving spouse is the only beneficial. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent or a s~epparenl of ~he child is 0% [72 RS. The tax rate imposed on the net valu~ of transfers to or for the use of the decedent's lineal beneficiaries is 4.5% except as noted in 72 P.S. {9116(1.2) [72 RS. {9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 RS. {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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ]~.IPI'H B. FAR]iII'ICE SCHEDULE A REAL ESTATE :ILE NUMBER 21-02-0101 2OO2-00101 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the pdce at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts, Real property which is jointly-owned with right survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION AL[, THAT C}~,RTAIN House and Lot of Ground s:[tuate at 'the Southwest corner of East Simpson Street and Norway Street in the Second Ward of the Borough of Mechanicsbur~, Cumberland County, Pennsylvania, present]_.V known and. numbered as .~28 East S~_mpson St., I'.'[echa~icsburg, PA 170~]. Sold to I, ir~da J. Riccl. o, for ,t,~o 000 00 Sale Price .......................................... VALUEAT DATE OF DEATH 88,000.00 TOTAL (Also enter on line 1, Recapitulation) $ ~ 8, O OO o O O (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER 21- 02- 0101 'r ~, ,' 1'~ RU~It B. FAR .,I'.IC..., 2002-00101 Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned ',~ith the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Waypoi. nt Bank, Checking Account No. 1800009508, balance of Account on 1/23/02. Waypoint Bank, Savings Account No. 1860001932, balance of Account on 1/23/02. Chuck Bricker Auctioneer, of Brickers Auction, 9~ Texaco Road, Mechanicsburg, Pa., gross proceeds from sale of household furnishings. Pennsylvania Blue Cross/Blue Shield, refund. Linda J. Ricio, refund of prepaid items as follows: County and Boron.gh Taxes. School Tax. 2nd Quarter Sewer and Refuse. Quest Diagnostics, refund. Verizon, refund. Il. S. Treasury, February l, 2002 deposit of Civil Service benefit. TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE OF DEATH 29,174.17 12,983.75 7,173.5o 224.90 ~6o.5o lO.25 a.~7 5.66 378.00 $ 5o,128.35 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DEC. FI3ENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER 2 ]. - 02- 01 O1 1~t I. T B 2002-00101 This schedule must be completed and filed if the answer to any of questions 1 lhrough 4 on the reverse side of the REV-1500 COVER SHEET ~s les. DESCRIPTION OF PROPERTY % OF ITEM ,NCLUDE THE NAME OF 1HE TRANSFEREE, TI~EIR RELAIIONSHIP 10 DECEDENT AND THE DATE or TRANSFER DATE OF DEATH DECD'S EXCLUSION TA~BLE VALUE ATTACH A CO~ OF THE DEED FO~ "EAL ESTATE. NUMBER VALUE OF ASSET INTEREST ~IF AP~ICABLE~ 1. Annuit'y Contz'act No. A2069'()lJl ~-~i. tt'~ Metlife Investors lISA, handled through PNC Brokerage Coz, porat].on, Account No. 773130614, with Marie A. Rupp and Viola M. Burke designated as benefic:laries. ~; ~O,6141.11.1 lO~ None $ ~O,6~1.~ TOTAL (Also enter on line 7, Recapitulation) $ (If more space ~s needed, insed additional sheets of the same raze) REV-1511 EX+ (12-99) . ~~ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hu'rn H. FAHENCE FILE NUMBER 21-02-0101 2002-00101 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Hyers li\meral Home, 37 East Hain St., Hechanicsburg, PA 17055, i'uneral expenses. :Hyers Funeral Home, 37, Jl.:ast :Hain St., Hechanicsburg, PA 17055, funeral spray. * 10,031.00 158.00 B. ADMINISTRATIVE COSTS: 1. 2. Personal Representative's Commissions 2,800.00 2,800.00 Harie A. Hupp Name of Personal Representative(s) Via la 11. Burke 196-1ti::-2'10g Social Security Number(s)/EIN Number of Personal Representative(s) 209-l2-921c. Street Address n Hemlock Drive City ___ HechanicsbuRK- 2002 State PA Zip 17055 Year(s) Commission Paid: Attorney Fees J. Hobert Staui'fer, Esq., attorney i'ee. 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant N / A 4. 5. Street Address City State _ Zip Relationship of Claimant to Decedent Accountant's Fees 258.00 6. Tax Return Preparer's Fees 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. Marie A. Rupp, reimbursement i'or obituary notice. West Shore Emergency, ambulance services. Uni ted \vater Pennsylvania, January 2002 water. Charlotte Barrick, Funeral luncheon. Cumberland Law Journal, Estate Notice. Lester W. Erb, Inc., heating fuel. S. H. Black & Sons, snow removal. Verizon, February 2002 telephone. A.fr. 8c ~r., February 2002 long distance telephone. United Water Pennsylvania, February 2002 water. 8.00 88.95 15.01 100.00 75.00 101.64 37.10 22.49 21.45 10.85 TOTAL (Also enter on line 9, Recapitulation) $ CARR Il':D FOHltJ ARJ (If more space is needed, insert additional sheets of the same size) PAGE - 1 SCHEDULE 14 FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Please Prlnt or Type I~iL[~'UMnER 21- 02-0101 ITEM NUMBER 17. LUIH P, I'"AR E 1~. CE DESCRIPTION 2(:)02-00101 I'AMOUNT 27.13 18. 19. 20. 21. 22. 23. 2/.1. · 25. 26, 27, 28, 29, 30, 31, 32, 33. 34. 35. 36. 37. 38. 39. 40. 41 · 42 · 43. 1.111-. 4.5. /-I.6. 51. 52. %3. 54. The Sentinel, Estate Notice. United Water Pennsylvan~.a, 1.~arcb. 2002 water. Barry L. Heckard, Sr., 2002 Count'y and Borough Taxes. PPL Electric Utilities, March 2002 electric. Verizon, March 2002 telephone. Whitcomb Tax Service, preparation of 2001 Income Tax. Borough of Mechanicsburg. 2nd Quarter Sewer and Refuse. C. W. Fritz, furnace repairs. James Oingrich Memorials, Lettering cemetery monument. United Water Pennsylvania, April 2002 water. Marie A. Rupp, preparing for public sale. Viola M. Burke, preparing for public sale. Verizon, April 2002 telephone. PPL Electric Utilities, April 2002 electric. Chuck Brlcker, Auctioneer, labor for sale set-up, sale bills and. auctioneer's commission. Met Life Investors, return of pa~ue~ts received. Mary Haring, hauling trash. One Beacon, Homeowners Insurance premium. United Water Pennsylvania, May 2002 water. Myers Funeral Home, death certificates. A. T. & T., long distance service. PPL Electric Utilities, May 2002 electric. Claremont Nursing & Rehabilitation Center, room, board and care. S. H. Black & Son, Inc., lawn care. Linda A. Rupp, mowing lawn. United Water Pennsylvania, June 2002 water.: Centur. y 21 Piscioneri Realty, Inc., real estate sales commis s ion. Centruy 21 Piscioneri Realty, Inc., transaction fee. Recorder of Deeds, real estate transfer tax. Penn Pest, Inc., termite/bug control. Purity Abstract Company, paid toward buyer's settlement COSTS . Il. S. Treasury, refund of February l, 2002 payment. PPL Electric Utilities, final electric bill. S. H. Black & Son, Inc., final lawn care. United Water Pennsylvania, final bill. Register of Wills, filing Inventory/PA InheP. Itance Tax. Register of Wills, filing Final Account. Total.......,......$ lO0.31 6.61 311.61 2~.65 22.49 85.00 65.2o lO4.28 75.0o 6.61 lo0.oo 100.00 22.58 ~.46 1,650.00 571.05 120.00 326.00 40.61 12.00 1.60 25.96 2,527.05 111.30 50.o0 6.71 6,160.00 195.oo 88o.oo 127.20 2,640.00 378,00 11.11 37.10 4.47 25.00 PAGE- 2 REV~IS13 EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE J BENEFICIARIES RESIDENT DECEDENT ESTATE OF 21- 02-0101 l~.l~'i~lI B. FARENCE 2002-00101 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY OD Not List Trustee{s) OF ESTATE TAXABLE DISTRIBUTIONS (include outright spousal dislributions) II. 1. · 'ILE NUMBER MARIE A. RUPP 8 ttemlock Drive Mech. anicsbo~g, PA 170_~ VIOLA M. BURKE IX Coventry Road St ambord, CT 06903 BETTY J. FAI~Et1CE 26 East Ridgeway Drive Mechanicsburg, PA 170~0 D aught e r Daughter Unr emarr i e d daughter-tn-law One-third shar~ of Estate. One-third shat( of .Estate. One-third shar( of Estate. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET ON REV 1500 COVER SHEET (If more space is needed, insed additional sheets of the same size) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DZY/SION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 J ROBERT STAUFFER ATTY HARKET SQ BLDG I W HAIN ST NECHANICSBURG PA 17055 CONHONHEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 09-16-2002 FARENCE 01-25-2002 21 02-0101 CUHBERLAND 101 Amount Remitted REV-l~47 EX &FP C01-02) RUTH HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-OZ) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DZSALLOtfANCE OF DEDUCT/OHS AND ASSESSHENT OF TAX ESTATE OF FARENCE RUTH B FILE NO. 21 02-0101 ACH 101 DATE 09-16-2002 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REV~ASE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks end Bonds (Schedule B) (2) 3. Closely Hold Stock/PartnorshAp Interest (Schedule C) fi. Hortgagas/Notas RacoAvabls (Schedule D) 5. Cash/Bank DeposAts/NAsc. Personal Property (Schedule E) (5) 6. JoAntly Owned Property (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Ada. Costs/MAsc. Expenses (Schedule 10. Debts/Mortgage LAabAlitiss/LAans (Schedule I) (10) 11. Total DeductAons 12. Net Value of Tax Return 1~. lq. 88z000.00 .00 .00 .00 50~128.$5 .00 50~6~1 .~1 38,601.58 CharAtablo/Governmsntal Bequests; Non-elected 9115 Trusts (Schedule J) Nat Valuo of Estate Subject to Tax NOTE: To Ansuro proper credit to your account, subeAt the upper port/on of thAs fore wAth your tax payeont. 188,769.76 .00 (11:} 38.601.58 (12) 150,168.18 .00 (13) (1~) 150,168.18 NOTE: ASSESSNENT OF TAX: 15. Amount of LAne 1~ at Spousal rate 16. Amount of LAne 1~ taxable at Lineal/Class A rate 17. Aaount of LAne 1~ at SAblAng rate 18. Aaount of LAne 1~ taxable at Collateral/Class B rats 19. PrAncApal Tax Due TAX CREDITS: PAYNENT RECEIPT DISCOUNT (+} DATE NUNBER INTEREST/PEN PAID (-) CDOOlfi8fi .00 08-06-2002 Zf an assessment was issued 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. (is) .00 x O0 = .00 (16) 150,168.18 x 0~5= 6,757.57 (17) .00 x 1Z = .00 (18) .00 x 15 = .00 (1~)= 6,757.57 AMOUNT PAZD 6,757.57 6,757.57 .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REI~UZRED. ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND [CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DZSCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any such future interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS, AGENT A refund of a tax credit, ehich wes not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices, ar by calling the special 24-hour ansaaring service for forms ordering: 1-800-$61-Z050; services for taxpayers eith special hearing and / or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraisement, alloeanca, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must abject within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 171Z8-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. 1982 ZOZ . 000548 199P 9Z 1983 161 . O00438 1993-1994 71 198~, 117. . 000301 1995-1998 92 1985 137. · 000356 1999 77. 1986 107. . O00ZTfi ZOOO 8Z 1987 97. . 000147 Z00X 9Z 1988-1991 111 .000301 2002 67. --Interest is calculated as folloes: ZNTEREST= BALANCE OF TAX UNPAZD Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviaa Unit, Dept. Z80601, Harrisburgj PA 17128-0601 Phone [717) 787-6505. Sam page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three ($) calendar months after the dacadent's death, a five percent (51) discount of the tax paid is allowed. The 157. 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 end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rata of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 ail1 bear interest at a rate ahich ail1 vary free calendar year to calendar Year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ ara: Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor .000247 .00019Z .O00Zq7 .O0019Z .000119 .O00Zq7 .00016q X NUNBER 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. IN TIIE COURT OF CO~.~ON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. NO. 2002-00101 ORPHANS' COURT DIVISION. __ FIRST AND FINAL ACCOUNT OF MARIE A. RUPP AND VIOLA M. BURKE, EXECUTRICES OF THE LAST WILL AND TESTAMENT OF RUTH B. FARENCE, LATE OF THE BOROUGH OF MECHANICSBURG, COUNTY OF CUmbERLAND AND STATE OF PENNSYLVANIAt. DECEASED. Date of Death: January 23, 2002. Dates of Advertisement of Letters Testamentary: In the Cumberland Law Journal: February 15 and 22 and March l, 2002. In The Sentinel: February 8, 15 and 22, 2002. PRINCIPAL ACCOUNT Debits Accountants charge themselves with the following assets and receipts of decedent, consisting of real estate and personalty as follows, to wit:- 2OO2 1/23 1/23 2/1 6/27 6/27 6/27 6/27 Waypoint Bank, Checking Account No. 1800009508. Waypoint Bank, Savings Account No. 1860001932. U. S. Treasury, Civil Service Retirement Check. Blue Cross/Blue Shield, medical reimbursement. Chuck Bricker, Auctioneer, gross proceeds from sale of household furnishings. Linda J. Ricto, proceeds from sale of 528 East Simpson Street, Mechanicsburg, Pa., property. Linda J. Ricio, reimbursement for 2002 County and Borough Taxes. Linda J. Ricto, reimbursement for 2001-2002 School Tax. Linda J. Ricio, reimbursement for Second Quarter ..~ Sewer and Refuse charges. 7/5 ,~...'~Quest Diagnostics, refund. 7/12~'~ Verizon, refund. $ 29,174. 7 1 ,85 .87 378.00 224.9o 7,173.50 88,000.00 16o.5o lO.25 2.87 lh.75 GROSS.pRINcIPaL. AS~ETS'~A ~ND~ . RECEIPTS ........... .... ..... .$ 138,000.k7. -1- PRINCIPAL ACCOUNT Credits Accountants ask Credit for the following amounts paid out in the Settlement and Administration of decedent's estate as follows, to wit: 2OO2 1/25 1/23 1/23 1/26 1/29 2/4 2/27 2/27 2/27 2/27 2/27 ~/4 3/21 3/21 4/1 /1 k/1 413 /15 129 /30 ~/30 5/5 5/5 5/16 5/2~ 5/2e 6/1~ 6/17 Myers Funderal Home, funeral expenses. $ West Shore Emergency'.Ambnlance, ambulance service. United Water PennsYlvania, January 2002 water. Charlotte Barrick, funeral luncheon. Register of Wills of Cumberland County Pennsylvania, Letters Testamentary. Cumberland Law Journal, Estate Notice. Lester W. Erb, Inc., heating fuel. S. H. Black & Sons, snow removal. Myers Funeral Home, funeral spray. A.T. & T., February 2002 Long Distance service. United Water Pennsylvania, February 2002 Water. Verizon, February 2002 telephone. PPL Electric Utilities, February 2002 electric. The Sentinel, Estate Notice. United Water Pennsylvania, March 2002 electric. Barry L. Heckard, Sr. Tax Collector, 2002 County and Borough~Taxes. PPL Electric Utilities, March 2002 electric. Verizon, March 2002 telephone. Whitcomb Tax Service, preparing 2001 Income Tax Returns. C. W. Fritz, furnace repairs. James Gingrich Memorials, Letterins Cemetery Monument. Borough of Mechanicsburg, 2nd Quarter Sewer and Refuse charges. United Water Pennsylvania, April 2002 water. Verizon, April 2002 telephone. Marie A. Rupp, preparing for sale. Viola M. Burke, Preparing for sale. PPL Electric Utilities, April 2002 electric. Chuck Bricker, Auctioneer, labor for sale, sale Bills and Auctioneer's commission. Mary Haring, hauling trash. One Beason, Homeowners Insurance premium. United Water Pennsylvania, May 2002 water. Myers Funeral Home, death certificates. A. T. & T., long distance service. PPL Electric Utilities, May 2002 electric. Claremont NUrsing & Rehabilation Center, room boad and care. 10,031. O0 88.95 15.01 100.00 258.oo 75.00 101.64 37.10 158,0o - 21.45 10.85 22.49 27,13 100.31 6.61 311,61 25,65 85 · O0 104.28 75'00 6~,80 .61 22.~8 100,00 100'. O0 1,650,00 120.00 3~6.0o 40.61 12.00 1.60 25.96 2,527.05 6/7 6/?. 6/i4 6/27 6/27 6/27 6/27 6/2? 7/8 7/8 7/8 S. H. Black & 8on, Inc., lawn care~ $ Linda A. Rupp, lawn care. United Water Pennsylvania, June ~002 water,. CentUry 21 Piscioneri Realty, Inc~ sales commission. Century 21Piscioneri Realty, Inc~ ~ransacbion fee. Recorder of Deeds, real estate transfer ~ax~ Penn Pest, Inc., termite treatment~ Purity Abstract Company, paid ~oward bu2e~ts settlement costs. PPL Electric Utilities, final elec~c ch~ge~ . U. B. Treas~ry~ return of Feb~ar~.~ ~00~ 8. H. Black & Son, final bill rom United Water Pennsylvania, final Register of Wills, Agent, Pennsylva~i~ Tax. Register of Wills, filing Inventpo vania Inheritance Tax RetU~ Reserved to filing First a~d Final Marie A~ RUpp, Executrix Oommisaion, Viola M, Burke, Executrix Ccmmiaaie~ J. Robert Stauffer, At'torne~'~ Gash, reserved to preparatioh of ~inal ~lduota~ Income Tax Returns and contt~genet~ '' TOTAL .... PRINGIPAL 88o,00 Principal Account Debits $ 138,000.~7 Credits ~5,2.80,~0 BALANCE..~N~HANDS OF ACCOUNTANTS FOR -3- SOHEDU,LE. OF PROPOSED DISTRIBUTION Suggestion is made that the balance in hands of Accountant~' for Distribution, to wit, the sum of $143,361.78 be distributed partly in Kind and partly in Cash, as follows: In Kind, to Marie A. Rupp and Viola M. Burke, the proceeds of Annuity Contract No. A20697~4 with Met Life Investors through PNC Brokerage Account No. 77313064, totaling the sum of $50,641.41, share and share alike. The balance of said funds, to wit, the sum of $92,720.37 be made in Cash to decedent's three (3) residuary legatees in equal shares, in accordance with item "2," of decedentts Last Will and Testament and therefore Distribution is proposed as follows: In Cash to BETTY J. FARENCE............ 30,906.79 30,906.79 o, o6.79 9 ,7eo. -4- COMMONWEALTH OF PENNSYLVANIA ) )ss: COUNTY OF CUMBERLAND ) Personally appeared before me, the undersigned officer, a Notary Public, in and for said Commonwealth and County, MARIE A. RUPP and VIOLA M. BURKE, Executrices of the Last Will and Testament of RUTH B. FARENCE, late o£ the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, deceased, who being duly sworn according to law, deposes and states, that they are the Accountants in the annexed Account and that said Account is true and correct to the best of their knowledge, information and belief and that there are no unpaid creditors to be notified of this Account and that the day of proposed decree of confirmation has been given to all parties who have an interest in the estate as beneficiaries and deponents further aver that the foregoing Schedule of Proposed Distribution of the net assets of the estate of RUTH B. FARENCE, deceased, is true and correct and is made in accordance with the provisions of said decedentts Last Will and Testament and the laws of the Commonwealth of Pennsylvania, applicable thereto. Sworn and subscribed before me thi~ I~. day of 0ctober 2002. '~" IN~ary 'P~blic Marie A. Rupp Viola M. Burke -5- LAST WILL A~) TESTAMENT OF RUTH B. FARENCE I, RUTH B. FARENCE, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania~ being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. I direct the pa~uent of all my Just debts and funeral expenses as soon after my decease as the same can be conveniently done. 5 I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my daughter, MGLRIE A. RUPP, my daughter, VIOLA M. BURKE, and to my daughter-in-law, BETTY J. FARENCE, share and share alike, per stirpes. LASTLY, I nominate, constitute and appoint my two (2) daughters, ~blRIE A. RUPP and VIOLA M. BURKE, Co-Executrices of this my Last Will and Testament, and direct that they be excused from posting bond or other security for the faithful performance of their duties in any Jurisdiction. -1- IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of January, A. D., 1995. Ruth B. Farence (SEAL) Signed, sealed, published and declared by the above named, RUTH B. FARENCE, as and for her Last Will and Testament, in the presence of us, who have subscribed our names hereto as witnesses, at the request of said testatrix, in her presence and in the presence of each other. -2- COMMONWEALTH OF PENNSYLVANIA ) : COUNTY OF CUMBERLAND ) SS. I, RUTH B. FARENCE , the testat rix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and volun- tary act and deed, for the purposes therein contained. Sworn and affirmed to and acknowledged before me byre- RU2U{ B. FARENCE , the testatrix , this day of Januar,y __ _, A. D., 1995, COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) We, the undersigned, J. ROBERT STAUFFER and ERIKA L, LEVEI~IIAGEN , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testat rix , RUTtt B. FARENCE , sign and exe- cute the instrument as ~/her Last Will and Testament; that the said testatrix , RUTH B. FAREI,ICE , executed it as X~Ll~/her free and voluntary act for the purposes therein expressed; that each of us, in the bearing and sight of the testatrix_, signed the Will as witnesses; and that to the best of our knowledge, the testat r~ was, at the time, eighteen (18) or more years of age, of sound mind, and under no constraint, duress or undue influence. COMMONV~EALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: NOVEMBER 26, 2002 I, Mary C. Lewis, Register for probate of Wills and granting Letters of Administration for the County of Cumberland, in the Commonwealth of Pennsylvania, do hereby certify the foregoing to be true and accurate copies of the FIRST AND FINAL ACCOUNT OF MARIE A. RUPP AND VIOLA M. BURKE, EXECUTRICES OF THE ESTATE OF RUTH B. FARENCE, LATE OF MECHANICSBURG BOROUGH, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. as the same were passed and advertised and remain on file and of record in this office.. IN TESTIMONY WHE.REOF, I have hereunto set my hand and official seal the date Mary C. Lewis, Re~/ster omm~Wills NOW TO WIT, NOVEMBER 26,2002, came into Court MARIE A. RUPP AND VIOLA M. BURKE, EXECUTRICES. and presented an account and statement of proposed distribution, which were examined, passed, approved, and confirmed with a balance in his hands of $143,361.78 and the accountant was directed to distribute said balance in accordance with the statement of distribution filed. y C. eWis, Clerk of the Ot~han~ Court COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND I, Mary C. Lewis, Clerk of the Orphans' Court, in and for said County, do hereby certify the foregoing to be a true copy of the account and statement of proposed distribution of MARIE A. RUPP AND VIOLA M. BURKE, EXECUTRICES as full and entire as the same remain on file and record in this office. IN TESTIMONY WHEREOF, I have hereunto set my hand and official seal at Carlisle, this 26day of NOVEMBER,20 02 Mary C. Lewis, Clerk of the O~ha~Court o Ii <2> <== IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. NO. 2002-00101 ORPHANS' COURT DIVISION. __.___. -- FIRST AND FINAL ACCOUNT OF MARIE A. RUPP AND VIOLA M. BURKE, EXECUTRICES OF THE LAST WILL AND TESTAMENT OF RUTH B. FARENCE, LATE OF THE BOROUGH OF MECHANICSBURG, COUNTY OF CUMBERLAND AND STATE OF PENNSYLVANIA~ DECEASED. Date of Death: January 23, 2002. Dates of Advertisement of Letters Testamentary: In the Cumberland Law Journal: February 15 and 22 and March 1, 2002. In The Sentinel: February 8, 15 and 22, 2002. PRINCIPAL ACCOUNT Debits Accountants charge themselves with the following assets and receipts of decedent, consisting of real estate and personalty as follows, to wit:- 2002 1/23 1/23 2/1 Waypoint Bank, Checking Account No. 1800009508. $ 29,17~.17 Waypoint Bank, Savings Account No. 1860001932. 12~8~87 U. S. Treasury, Civil Service Retirement Check. 378,00 Blue Cross/Blue Shield, medical reimbursement. 224.90 Chuck Bricker, Auctioneer, gross proceeds from sale of household furnishings. 7'173'50 6/27 Linda J. Ricio, proceeds from sale of 528 East Simpson Street, Mecbanicsburg, Pa., property· 88,000.00 6/27 Linda J. Ricio, reimbursement for 2002 County 160.50 and Borough Taxes. 6/27 Linda J Ricio, reimbursement for 2001-2002 · 10.25 School Tax. 6/27 Linda J. Ricio, reimbursement for Second Quarter 2.87 , Sewer and Refuse charges. 14.75 7/5 ~i.~?Quest Diagnostics, refund· ~.66 7/12.¥. V~erizon, refund. GROSS PR.INCIP~L AS~ET~A~ND RECEIPTS ............ ...'''''' ~000. -1- PRINCIPAL ACCOUNT Credit~ Accountants ask Credit for the following amounts paid out in the Settlement and Administration of decedent's estate as follows, to wit: 2002~ 1/25 1/23 1/26 1/29 2/27 2/27 2/27 3/~ 3/4 3/~1 3/21 /1 /1 /15 /29 4/30 4130 5I~ 5I~ 5116 5/~4 5/2~ 6113 6/17 Myers Funderal Home, funeral expenses. $ West Shore Emergency'.Ambulance, amb~9~c~ ~ervice. United Water Pennsylvania, January EOUE water. Charlotte Barrick, funeral luncheon. Register of Wills of Cumberland County Pennsylvania, Letters Testamentary. Cumberland Law Journal, Estate Notice. Lester W. Erb, Inc., heating fuel. S. H. Black & Sons, snow removal. Myers Funeral Home, funeral spray. A.T. & T., February 2002 Long Distance service. United Water Pennsylvania, February 2002 water. Verizon, February 2002 telephone. PPL Electric Utilities, February 2002 electric. The Sentinel, Estate Notice. United Water Pennsylvania, March 2002 electric. Barry L. Heckard, Sr. Tax Collector, 2002 County and Borough Taxes. PPL Electric Utilities, March 2002 electric. ~ Verizon, March 2002 telephone. Whitcomb Tax Service, preparing 2001 Income Tax Retu~.ns. C. W. Fritz, furnace repairs. James Gingrich Memorials, Letterins Cemetery Monument. Borough of Mechanicsburg, 2nd Quarter sewer and Refuse charges. United Water Pennsylvania, April 2002 water. Verizon, April 2002 telephone. Marie A. Rupp, preparing for sale. Viola M. Burke, Preparing for sale. PPL Electric Utilities, April 2002 electric. Chuck Bricker, Auctioneer, labor for sale, sale Bills and Auctioneer's commission. Mary Hating, hauling trash. One Beason, Homeowners Insurance premium. United Water Pennsylvania, May 2002 water. Myers Funeral Home, death certificates. A. T. & T., long distance service. PPL Electric Utilities, May 2002 electric. Claremont NUrsing & Rebabilation Center, room boad and care. 10,031.00 B8.95 15.01 100.00 258.00 75.oo lOi.64 37.1o 158~oo i0.8~ 22.49 27.13 lOO.~ ,6. 311,61 25.65 22.49 85,°? 104,28 75.00 65.20 6.61 22.~8 100~00 100~00 1,65o.oo 120.00 3~6.oo -~o.61 12.00 1.60 2,527 .o5 6/7 617. 6/14 6/27 6~27 6127 6/27 6127 7/8 7/8 S H. Black & Son, Ino,, lawn care, . Linda A. RURR, lawn care. Oen~y ~1 Pi~oione~t Real~y, ~nO~ sales commission. Oentury 21 Piscioneri Realty, Inc., transaction fee. Recorder of Deeds, real estate transfer Penn Pest, Inc., termite treatment, Purity Abstract Oompany, paid towaPd settlement costS, . PPL Electric Utilities, final elec~C c~A~ge~ . U. S, Treasury~ return of Feb~a~ ~00~ S. H. Black & Son, final bill fop 1~%~t United Water Pennsylvania, final Register of Wills, Agent, PennaylVallt~ Register of Wills~ filing Inventroy a~d vania Inheritance Tax Ret~n, Reserved to filing FirSt and Final Marie A, RUpp, Executrix CommisSion', Viela M. Burke, Executrix Commiaaien~ J.'Robert Stauffer, Attorne~!'~ ~e~ 0ash, reserved to preparation.of Final income Tax Returns and conti~ge~eiaa, - 8~o, O0 :;- ,/ SUMMARY Principal Account Debits $ 138, O00.k7 Oredits ~ $ ,.~,~,.... HANDS OF ACCOUNTANTS FOR DIBTRIBUTIOAI~ ~ ~ ~ ~ ~ ~ · BALANCE ~ "' 'i, ~ .'~-. -3- SCNCDU~?. OF PROPOSED DISTRIBUTION Suggestion is made that the balance in hands of Accountant~~ for Distribution, to wit, the sum of $1~3,361.78 be distributed partly in Kind and partly in Cash, as follows: In Kind, to Marie A. Rupp and Viola M. Burke~ the proceeds of Annuity Contract No. A20697~ with Met Life Investors through PNC Brokerage Account No. 77313064, totaling the sum of $50,641.[~1, share and share alike. The balance of said funds, to wit, the sum of $92,720.37 be made in Cash to decedent's three (3) residuary legatees in equal shares, in accordance with item "2." of deoedentts Las~ Will and Testament and therefore Distribution is proposed as follows: In Cash to MARIE A. In Cash to BETTY J. FARENCE.,........., 30,906.79 30,906.79 $ 92,.T~0'37 -4- COMMONWEALTH OF PENNSYLVANIA ) )ss: COUNTT OF CUMBERLAND ) vPe ublic,Yin and for said Commonwealth and County, MARIE A~ Notar~ ~sonall appeared before me, the undersigned officer, a RUPP and VIOLA M. BURKE, Executrices of the Last Will and Testament of RUTH B. FARENCE, late of the Borough of Mechanicsburg~ County of Cumberland and State of Pennsylvania, deceased, who being dUl~ sworn according to law, deposes and states, that they are the Accountants in the annexed Account and that said Account is true and correct to the best of their knowledge, information and belief and that there are no unpaid creditors to be notified of this Account and that the day of proposed decree of confirmation has been given to all parties who have an interest in the estate as beneficiaries and deponents further aver that the foregoing Schedule of Proposed Distribution of the net assets of the estate of RUTH B. FARENCE, deceased, is true and correct and is made in accordance with the provisions of said decedenTM Last Will and Testament and the laws of the Co~,~onwealth of Pennsylvania, applicable thereto · Marie A. Rupp Viola M. Burke Sworn and subscribed b'efore me th~s /~ day of October 2002. Notary Public -5- LAW OFFICES SNELBAKER, BRENNEMAN 8{ SPARE INRE: ESTATE OF RUTH B. FARENCE, Late of the Borough of Mechanicsburg, Cumberland County, Pennsylvania, Deceased : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : ORPHANS' COURT DIVISION : ESTATE NO: 2002 - 00101 OBJECTIONS TO THE FIRST AND FINAL ACCOUNT AND SCHEDULE OF PROPOSED DISTRIBUTION (AS AMENDED) OF MARIE A. RUPP AND VIOLA M. BURKE, EXECUTRICES AND NOW, comes BETTY J. FARENCE, by her attorneys, Snelbaker, Brenneman & Spare, P.C., and objects to the pending First and Final Account and Schedule of Proposed Distribution (as amended) of Marie A. Rupp and Viola M. Burke, Co-executrices of the Estate and under the Last Will and Testament of Ruth B. Farence, Deceased, as follows: BACKGROUND 1. The Objector is BETTY J. FARENCE, an adult individual, who resides at 26 East Ridgeway Drive, Mechanicsburg, PA 17050. 2. The Decedent herein is RUTH B. FARENCE, late of the Borough of Mechanicsburg, Cumberland County, Pennsylvania, who died on January 23, 2002. 3. The Decedent left a Last Will and Testament dated January 24, 1995, a copy of which is attached hereto marked "Exhibit A". 4. Objector is a named beneficiary in said Will. 5. The Decedent's Will was admitted to probate in the Office of the Register of Wills in and for Cumberland County, Pennsylvania, and Letters Testamentary were issued to MARIE A. RUPP and VIOLA M. BURKE, hereinafter called "Executrices". LAW OFFICES SNELbakER, BRENNEMAN & SPAre 6. On or about October 18, 2002, the Executrices filed with the Register of Wills of Cumberland County, Pennsylvania, their First and Final Account of their administration which included the admission of the following item as an asset of the Estate under the heading of "Principal Account, Debits": Annuity Contract No. A2069744 with Metlife Investors, USA, through PNC Brokerage Account No. 77313064, having Marie A. Rupp and Viola M. Burke as designated beneficiaries -- $50,641.41. 7. Accompanying said Account was a Schedule of Proposed Distribution in which the proceeds from the above-referenced Annuity were proposed to be awarded "in kind" to Marie A. Rupp and Viola M. Burke in the total amount of $50,641.41, share and share alike. Cash totaling $92,720.37 was proposed to be distributed equally among Marie A. Rupp, Viola M. Burke and Betty J. Farence (Objector), each to receive $30,906.79. 8. Subsequent to Objector's informal objection to the foregoing Account and Schedule, without leave of court or Objector's consent, the Executrices amended said Account and Schedule on or about November 13, 2002, by deleting all references to the Annuity, leaving only the cash of $92,720.37 for distribution. 9. The source of the money funding the Annuity was cash owned by Decedent and held in a form of bank savings deposits. 10. Decedent frequently identified said money as being part of her eventual distribution and so informed Objector. 11. On or about June 27, 2001, Made A. Rupp, caused the above-referenced cash -2- LAW OFFICES Snelbaker. BrENNEMaN & Spare deposits to be terminated and invested the proceeds thereof in the above-referenced Annuity. 12. The diversion and investment of funds as averred above was contrary to Decedent's frequently expressed intention to have all her assets subject to the testamentary directives of her Will and the actions of Marie A. Rupp as averred were in derogation of said expressed intention 13. The Executrices included the Annuity in their gross estate on their PennsYlvania Inheritance Tax Return and paid the tax attributable to said asset from personal Estate funds. OBJECTIONS 14. Objector objects to the exclusion of the Annuity proceeds ($50,641.41) from the distributable assets of the Estate and her consequent exclusion to a one-third share thereof in accordance with Decedent's Will on the following alternative bases: A. The action of Marie A. Rupp in her individual capacity improperly diverted Decedent's individually held cash (which would otherwise have been automatically included in Decedent's residuary Estate) into the above-mentioned Annuity for the benefit of herself and Viola M. Burke and to the exclusion of Objector, was without Decedent's express consent or direction; and/or B. The diversion and investment of funds as averred hereinabove was not within any representative or agency authority which may have been otherwise given by Decedent to Marie A. Rupp; and/or C. To the extent that Marie A. Rupp may assert authority or direction from -3- LAW OFFICES SNELBaKEr. BrEnNEMaN & SPAre Decedent for such change of assets (as averred above), it is averred that Decedent suffered from a diminished intellect and would be subject to the undue influence of Marie A. Rupp who stood in a confidential relationship with Decedent. 15. Objector further objects on the following grounds: A. The Executrices' Account wrongly charges the estate and residuary beneficiaries with payment of Pennsylvania Inheritance Tax on the Annuity if the Annuity is not a probate estate asset as apparently belatedly contended by Executrices' submission of an Amended Account and Schedule of Proposed Distribution. B. Executrices' submission of a different Account and Schedule of Proposed Distribution without leave of court or Objector's consent less than thirty (30) days prior to presentation to the Court is wrong and should be stricken. WHEREFORE, Objector respectfully requests the Court to order and direct that (1) The proceeds of the Annuity be added into and included in the net distributable estate for a total distributable amount of $143,361.78; and (2) Said net distributable Estate be divided into three (3) equal parts of $47,787.26 each; and (3) Said three parts be distributed as follows: (a) To: Marie A. Rupp $47,787.26 (b) To: Viola M. Burke $47,787.26 (c) To: Betty J. Farence $47,787.26; and -4- 1AW OFFICES SNeLBakEr. BrennEmaN & SPare Dated: (4) proceeding; (5) Distribution; Objector be reimbursed her costs and expenses incurred in this Strike the last version of the Account and Schedule of Proposed (6) Direct Executrices to revise their Accounting and Schedule of Proposed Distribution to remedy the errors cited in the foregoing Objections; and (7) Such other relief as is just and proper. SNELB~/~EMAN & SPARE, P.C. Snelbaker, Brenneman & Spare, P.C. 44 West Main Street P.O. Box 318 Mechanicsburg, PA 17055-0318 (717) 697-8528 Attorneys for Objector November 25, 2002 -5- LAST WILL A?.D TESTAMENT OF RUT}{ B. FARENCE I, RUTH B. FARENCE, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and m~king void any and all prior Wills by me at any time heretofore I direct the payment of all my Just debts and funeral expenses as soon after my decease as the same can be conveniently done. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my daughter, MARIE A. RUPP, my daughter, VIOLA M. BUR~, and to my daughter-in-law, BETTY J. FARENCE, share and share alike, per sttrpes. LASTLY, I nominate, constitute and appoint my two (2) daughters, 1.'DiRIE A. RUPP and VIOLA M. BURKE, Co-Executrices of this my Last Will and Testament, and direct that they be excused from posting bond or other security for the faithful performance of their duties in any Jurisdiction. EXHIBIT A IN WITNESS WHEREOF, I have hereunto set my hand and seal this [% ~/ day of January, A. D., 1995. Ruth B. Farence (SEA ) Signed, sealed, published and declared by the above named, RUTH B. FARENCE, as and for her Last Will and Testament, in the presence of us, who have subscribed our names hereto as witnesses, at the request of said testatrix, in her presence and in the presence of each other. EXHIBIT A COMMONWEALTH OF PENNSYLVANIA ) : COUNTY OF CUMBERLAND ) SS. I, RUTH B. FARENCE , the testat rix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and volun- tary act and deed, for the purposes therein contained. Sworn and affirmed to and acknowledged before me by RUTH B. ?AREiqCE , the testatrix , this ~7~-~ day of January , A. D., 199~. COPtMONWEALTH OF PENNSYLVANIA ) : COUNTY OF CUMBERLAND ) SS. We, the undersigned, J. ROBERT STAUFFER and ERIKA L, LEVEN~IAGEI,I , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testat rix , RUTtt B. FARENCE , sign and exe- cute the instrument as ~/her Last Will and Testament; that the said testatrix , RUTH B. FARE}~CE , executed it as ~/her free and volunt~ ~c~ ~ ~ ~rposes therein expressed; that each of us, in the hearing and sight of the testatrix_, signed the Will as witnesses; and that to the best of o~r knowledge, the testat ~ was, at the time, eighteen (18) or more years of age, of sound mind, and under no constraint, duress or undue influence. rW,%', ~'., , - "7~ Sworn and s~bscribed to befo ':' ,',~ me this ~~ day of ~' ~~"' "' ~' ~ ~ ' , ./ January I ,~ ~ ~':~.,. ~. ~ - 1 E~IBIT A LAW OFFICES SNELBAKER. BrENNEMAn & SParE VERIFICATION I, Betty J. Farence, Objector in the foregoing document, do hereby verify that the facts stated therein within my personal knowledge are true and correct, and that, as to facts supplied on information from others, I believe them to be true and correct. I understand that any false statements hereinabove are subject to the penalties prescribed in 18 Pa. C.S. § 4904 relating to unswom falsification to authorities. Dated: November ~,~ ~ ,2002 Objector LAW OFFICES SNELBAkEr. BrENNEMaN & SPARE CERTIFICATE OF SERVICE I hereby certify that I am this date serving a tree copy of the within Objections to the First and Final Account and Schedule of Proposed Distribution (as amended) of Marie A. Rupp and Viola M. Burke, Executrices, upon the Attorney for the Estate of Ruth B. Farence and the Executrices by sending the same by first-class mail postage paid addressed as follows: Dated: November J. Robert Stauffer, Esquire Main and Market Streets Mechanicsburg, PA 17055 ~,~._x"----'"~Richard C Snelbaker, Esquire Snelbaker, Brenneman & Spare, P.C. 44 West Main Street P.O. Box 318 Mechanicsburg, PA 17055-0318 Attomeys for Objector ,2002 IN RE: Estate of Ruth B. Farence IN THE COURT OF COMMON PLEAS ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2002-00101 RULE WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why Marie A. Rupp and Viola M. Burke, Co-Execturices of the Estate of Ruth B. Farence, should not be granted leave to file the Amended Response to Objections to First and Final Account and Proposed Schedule of Distribution attached hereto as Exhibit 'A'. Rule returnable 20 days after service. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 29th day of August, 2003. Cmberland Co~, Carlisle, PA My Co~ssion Exp~cs on ~c 1~ Monday Janus, 2006 AUG /2003 IN RE: : ESTATE OF RUTH B. FARENCE : Late of the Borough of Mechanicsburg: Cumberland County, Pennsylvania : Deceased : IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO: 2002-00101 --'' I/_~.Estate AND NOW, this the~__~ day of~, 2003 upon Motion of Marie A. Rupp and Viola M. Burke, Co-Executrices of the of Ruth B. Farence, a Rule is hereby issued upon Objector, Betty J. Farence, to show cause why Marie A. Rupp and Viola M. Burke, Co-Executrices of the Estate of Ruth B. Farence, should not be granted leave to file the Amended Response to Objections to First and Final Account and Proposed Schedule of Distribution attached hereto as Exhibit 'A'. Rule returnable days after serVice. :332666 _1 IN RE: : ESTATE OF RUTH B. FARENCE : Late of the Borough of Mechanicsburg: Cumberland County, Pennsylvania : Deceased : IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO: 2002-00101 MOTION FOR LEAVE OF COURT TO FILE AN AMENDED RESPONSE TO THE OBJECTIONS TO FIRST AND FINAL ACCOUNT AND PROPOSED SCHEDULE OF DISTRIBUTION FILED BY BETTY J. FARENCE AND NOW, come Marie A. Rupp and Viola M. Burke, Co-Executrices of the Estate of Ruth B. Farence, by and through their counsel, METTE, EVANS & WOODSIDE, and move this Honorable Court for leave to file an Amended Response to Objections to First and Final Account filed by Objector, Betty J. Farence, and in support thereof aver as follows: 1. Ruth B. Farence died on January 23, 2002 leaving a Last Will and Testament dated January 24, 1995. 2. In accordance with the Last Will and Testament, Letters Testamentary were issued to Made A. Rupp and Viola M. Burke, hereinafter referred to as "Co- Executrices". 3. On or about October 18, 2002, the Co-Executrices filed a First and Final Account of their administration of the Estate of Ruth B. Farence. 4. The First and Final Account filed on or about October 18, 2002 erroneously included, as a non-probate asset, an Annuity Contract No. A2069744 with MetLife Investors, USA, which designates Made A. Rupp and Viola M. Burke as o o ° o beneficiaries, and is in the amount of $50,641.4 I; hereinafter referred to as "the Annuity". The Co-Executrices amended said Account and Schedule on or about November 13, 2002 to remove the Annuity from the probate assets in the Estate. On or about November 25, 2002, Betty J. Farence, hereinafter referred to as "the Objector", filed Objections to the First and Final Account and Schedule of Proposed Distribution (As Amended) of Marie A. Rupp and Viola M. Burke, Executrices, hereinafter referred to as "Objections". In her Objections, Betty J. Farence argues, inter alia, that the Co-Executrices wrongfully included the value of the Annuity in the Gross Estate on the Pennsylvania Inheritance Tax Return filed by them, and paid tax attributable to the Annuity from Estate funds. On December 24, 2002, the Co-Executrices filed a Response to Objections to First and Final Account. In their Response to Objections to First and Final Account, the Co-Executrices acknowledge, inter alia, that the Annuity should not have been included in the probate assets of the Estate and that Pennsylvania Inheritance Tax on the Annuity should not have been forwarded to the Department of Revenue from Estate funds. The Co-Executrices did not, however, file an Amended Proposed Schedule of Distribution. Accordingly, the Co-Executrices now seek leave of this Honorable Court to file an Amended Response to Objections to First and Final Account with 10. 11. 12. an Amended Proposed Schedule of Distribution, reflecting the subtraction of $50,641.41 from the value of the Gross Estate, to account for the value of the Annuity that was inadvertently included in the Gross Estate. Because tax on the Annuity in the amount of $2,278.86 is owed only by Marie A. Rupp and Viola M. Burke in their capacities as beneficiaries of the Annuity, their distributions from the Estate should be reduced accordingly. The Amended Proposed Schedule of Distribution reflects a total deduction in the amount of $2,278.86 from the distributions to Marie A. Rupp and Viola M. Burke for taxes inadvertently paid out of Estate funds. The Amended Proposed Schedule of Distribution addresses the Co-Executors' inadvertent inclusion of the Annuity as a probate asset and the Co-Executrices now ask leave of this Honorable Court to file the Amended Response to Objections to First and Final Account, which includes the Amended Proposed Schedule of Distribution. A copy of the proposed Amended Response to Objections to First and Final Account with the Amended Proposed Schedule of Distribution is attached hereto for this Court's reference as Exhibit 'A'. The undersigned counsel represent that they have spoken with counsel for Betty J. Farence and that Richard C. Snelbaker, Esquire of Snelbaker, Brenneman & Spare cannot concur in the instant motion, at this time, because he is unable to reach his client for consultation in the time-frame requested by the Co~Executrices. 3 WHEREFORE, the Co-Executrices respectfully move this Honorable Court for leave to file the Amended Response to Objections to First and Final Account and Amended Proposed Schedule of Distribution and request that a Rule be issued to the Objector to show cause why the Co-Executrices should not be granted leave to file the Amended Response to First and Final Account and Amended Proposed Schedule of Distribution. Respectfully submitted, METTE, EVANS & WOODSIDE Dated: August 21, 2003 David A. Fitzsimons, Esquire Sup. Ct. I.D.//41722 Ronald L. Finck, Esquire Sup. Ct. I.D.//89985 3401 North Front Street Harrisburg, PA 17110-0950 (717) 232-5000 Attorneys for Co-Executrices 4 VERIFICATION I, Marie A. Rupp, Co-Executrix in the foregoing document, do hereby verify that the facts stated therein, within my personal knowledge, are true and correct, and that, as to facts supplied on information from others, I believe them to be tree and correct. I understand that any false statements hereinabove are subject to the penalties prescribed in 18 Pa. C.S. § 4904 relating to unswom falsification to authorities. Dated: Marie A. Rupp Co-Executrix :334030 _1 IN RE: : ESTATE OF RUTH B. FARENCE : Late of the Borough of Mechanicsburg: Cumberland County, Pennsylvania : Deceased : IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO: 2002-00101 AMENDED RESPONSE TO OBJECTIONS TO FIRST AND FINAL ACCOUNT AND AMENDED PROPOSED SCHEDULE OF DISTRIBUTION AND NOW, come Marie A. Rupp and Viola M. Burke, Co-Executrices of the Estate of Ruth B. Farence, by and through their counsel, METTE, EVANS & WOODSIDE, and respond to the Objections filed by Betty J. Farence as follows: BACKGROUND 1-5. Admitted o Admitted in part and denied in part. It is admitted only that the First and Final Account filed on or about October 18, 2002 included, as an asset of the Estate, the MetLife Investors, USA Annuity Contract which designated Marie A. Rupp and Viola M. Burke as designated beneficiaries. Any inference in Paragraph 6 of the Objections or the remainder of the Objections that the funds identified therein are properly part of the Estate and partially distributable to the Objector are denied. On the contrary, this amount was inadvertently included within the inventory and is in fact a non-probate item. Admitted in part and denied in part. It is admitted only that the First and Final Account filed on or about October 18, 2002 included, as an asset of the Estate, the MetLife Investors, USA Annuity Contract which designated Marie A. Rupp and Viola M. Burke as designated beneficiaries. It is also admitted that the correct cash value of the Estate is $92,720.37. The amount of $50,641.41 was inadvertently included within the inventory and is in fact a non-probate item. By way of further averment, the Amended Proposed Schedule of Distribution attached hereto as Exhibit 'A' and incorporated by reference, reflects that Marie A. Rupp's and Viola M. Burke's distributions have been reduced in the total amount of $2,278.86 to account for tax inadvertently paid on the Annuity out of Estate funds. Betty J. Farence's distribution has increased to $31,666.41 as a result of the exclusion of the value of the Annuity from the Estate account. o o 10. 11. 12. 13. Denied. The averments of Paragraph 8 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent a response is deemed required, it is admitted only that the Co-Executrices have amended the distribution schedule to confirm the correct amount for distribution from the Estate at $92,720.37. The Amended Proposed Schedule of Distribution is attached as Exhibit 'A'. Denied. The averments of Paragraph 9 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent a response is deemed required, any inference in Paragraph 9 that cash owned by the Decedent was used to fund the Annuity after her death is denied. On the contrary, the Annuity was in place to the benefit of the Decedent at the time of her death and Marie A. Rupp and Viola M. Burke were properly designated as beneficiaries at the direction of the Decedent, under the Annuity. Denied. The averments of Paragraph 10 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent a response is deemed required, it is denied that the Decedent "frequently identified said money as being part of her eventual distribution." To the contrary, the Decedent instructed her daughter that the proceeds of a maturing certificate of deposit were to be utilized to purchase an annuity for the Decedent's use during her lifetime with the Decedent's two surviving children, Co-Executrices Marie A. Rupp and Viola M. Burke, to be designated as beneficiaries. Admitted in part and denied in part. It is admitted only that Marie A. Rupp, utilizing a duly executed and appropriate Power of Attorney, undertook to follow the instructions and wishes of her mother. Any inference that the resulting action was taken without authorization is denied. Denied. The averments of Paragraph 12 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent that a response is required, on the contrary, the Decedent expressed her intention and directed her daughter to undertake the action of obtaining the Annuity with her two surviving children to be designated as beneficiaries. Admitted. By way of further response, the Co-Executrices have subtracted the tax paid to the Pennsylvania Department of Revenue attibutable to the Annuity in the total amount of $2,278.86 from their personal distributions as Beneficiaries of the Estate of Ruth B. Farence as reflected on Exhibit 'A'. 2 IN RE: : ESTATE OF RUTH B. FARENCE : Late of the Borough of Mechanicsburg: Cumberland County, Pennsylvania : Deceased : IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO: 2002-00101 AMENDED PROPOSED SCHEDULE OF DISTRIBUTION Principal Balance on Hand (per accounting) Less: Annuity Contract - non probate asset included in error Plus: Pennsylvania inheritance tax paid from estate funds on annuity in error Total which should be available for distribution To: Marie A. Rupp (1/3 heir) Less ½ of PA inheritance tax on accounting $31,666.41 (1,139.43) Viola M. Burke (1/3 heir) Less ½ of PA inheritance tax on accounting $31,666.41 (I,139.43) Betty J. Farence (1/3 heir) $143,361.78 (50,641.41) $ 92,720.37 2,278.86 $ 94,999.23 $30,526.98 $30,526.98 $31,666.41 Total of Actual Distributions $92,720.37 Total of Actual Distribution = Principal Balance on Hand Exhibit A LAW OFFICES SNELBaKER, BreNNEMaN & SPARE ESTATE OF RUTH B. FARENCE, : Late of the Borough of : Mechanicsburg, Cumberland County: Pennsylvania, Deceased : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION Case No: OBJECTOR'S RESPONSE TO CO-EXECUTORS' MOTION FOR LEAVE OF COURT TO FILE AN AMENDED RESPONSE TO THE OBJECTIONS TO FIRST AND FINAl, ACCOUNT AND PROPOSED SCHEDULE OF DISTRIBUTION FILED BY BETTY J. FARENCE AND RULE TO SHOW CAUSE DATED AUGUST 28, 2003 AND NOW, comes Betty J. Farence ("Objector") by her attorneys, Snelbaker, Brenneman & Spare, P.C., and responds to the above-referenced Motion and Rule as follows: Based upon an understanding of counsel for the parties, Objector indicates that she has no objections to the filing of the proposed Amended Response to Objections to First and Final Account and Amended Proposed Schedule of Distribution as attached to the Motion, but that by not objecting, Objector is not admitting and shall not be deemed to have admitted any averments in the Motion and/or the proposed Amended Response to Objections. SNELB~, BRE/.,NNEMAN & SPARE, P.C. By ~i~53'~'~/~,~ ~Rich""~'d C. Snelbaker, Esquire 44 West Main Street Mechanicsburg, PA 17055-0318 (717) 697-8528 Attorneys for Objector, Betty J. Farence Dated: September 16, 2003 CERTIFICATE OF SERVICE I hereby certify that I am this date serving a true and correct copy of the foregoing Objector's Response to Co-Executors' Motion for Leave of Court to File an Amended Response to the Objections to First and Final Account and Proposed Schedule of Distribution Filed by Betty ~. Farence and Rule to Show Cause Dated August 28, 2003, upon the attorneys for the Co- Executrices/Accountants by sending the same by first-class mail postage paid addressed as follows: Dated: David A. Fitzsimons, Esquire Ronald L. Finck, Esquire Mette, Evans & Woodside 3101 North Front Street Harrisburg, PA 17110 Richard C. Snelbaker, Esquire Snelbaker, Brenneman & Spare, P.C. 44 West Main Street P.O. Box 318 Mechanicsburg, PA 17055-0318 Attorneys for Objector, Betty J. Farance September 16, 2003 LAW OFFICES SNELBAKER, BRENNEMAN ~ SPARE STATUS REPORT UNDER RULE 6.12 Name of Decedent: DateofDeath: January 23, 2002 Will No.: 2002-00101 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: 1. State whether administration of the estate is complete: Yes ['-] No [] 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Mar ch .31, 2004 3. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes _ No ['] b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ['-] No [-] Date: 12/17/0.3 Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the. Orphans' Court and may be attached to thi~_rt.,~ J. Robert Stauffer Name Market Square Bldg. Mechanicsburg, PA 17055 Address 717-766-9673 Telephone No. Capacity: [-] Personal Representative [X-] Counsel for personal representaUve ! IN RE: ESTATE OF RUTH B. FARENCE Late of the Borough of Mechanicsburg Cumberland County, Pennsylvania, Deceased : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : ORPHANS' COURT DIVISION : ESTATE NO: 2002-00101 RESPONSE TO OBJECTIONS TO FIRST AND FINAL ACCOUNT AND NOW, come Marie A. Rupp and Viola M. Burke, Co-executrices of the Estate of Ruth B. Farence by their counsel, Mette, Evans & Woodside, and respond to the objections as follows: BACKGROUND 1-5. Admitted 6. Admitted in part and denied in part. It is admitted only that the First and Final Account filed on or about October 18, 2002 included as an asset of the Estate the MetLife Invester's USA Annuity Contract which designated Marie A. Rupp and Viola M. Burke as designated beneficiaries. Any inference in Paragraph 6 of the Objections or the remainder of the Objections that the funds identified therein are properly part of the Estate and partially distributable to the Objector are denied. On the contrary, this amount was inadvertently included within the inventory and is in fact a non-probate item. 7. Admitted in part and denied in part. It is admitted only that the First and Final Account filed on or about October 18, 2002 included as an asset of the Estate the MetLife Invester's USA Annuity Contract which designated Made A. Rupp and Viola M. Burke as designated beneficiaries. It is also admitted that the correct cash value of the estate is $92,720.37. This account and the amount of $50,641.41 was inadvertently included within the inventory and is fact a non- probate item. 8. Denied. The averments of Paragraph 8 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent a response is deemed required, it is admitted only that the Executrices intend to amend and shall take appropriate steps to correct the inadvertent inclusion of a non-probate item in the Estate, thereby confirming the correct amount of distribution from the Estate at $92,720.37. 9. Denied. The averments of Paragraph 9 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent a response is deemed required, any inference in Paragraph 9 that cash owned by the decedent was used to fund the annuity after her death is denied. On the contrary, the annuity was in place to the benefit of the decedent at the time of her death and Marie A. Rupp and Viola M. Burke were properly designated as beneficiaries at the direction of the Decedent, under the annuity. 10. Denied. The averments of Paragraph 10 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent a response is deemed required, it is denied the Decedent's "frequently identified said money as being part of her eventual distribution". To the contrary, the Decedent instructed her daughter that the proceeds of a maturing certificate of deposit were to be utilized to purchase an annuity for Decedent's use during her lifetime with Decedent's two surviving children, Respondents Marie A. Rupp and Viola M. Burke to be designated as beneficiaries. 11. Admitted in part and denied in part. It is admitted only that Made A. Rupp, utilizing a duly executed and appropriate Power of Attorney undertook to follow the instructions and wishes of her mother. Any inference that the resulting action was taken without authorization is denied. 12. Denied. The averments of Paragraph 12 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent that a response is required, on the contrary, the Decedent expressed her intention and directed her daughter to undertake the action of obtaining the annuity with her two surviving children to be designated as beneficiaries. 13. Admitted. OBJECTIONS 14. Denied. The averments of Paragraph 14 are conclusions of law to which no response is required by the Pennsylvania Rules of Civil Procedure. To the extent that a response is required, it is specifically denied that; Made A. Rupp in her individual capacity improperly diverted Decedent's individually held cash without Decedent's express consent or direction. To the contrary, it was at the specific direction and in furtherance of the wishes of the Decedent that the actions in purchasing the annuity and naming Made A. Rupp and Viola M. Burke as the contingent beneficiaries was undertaken, further; this investment was without representative or agency authority. On the contrary, Marie A. Rupp undertook the action of investing the funds as directed by her mother and by properly utilizing a Power of Attorney; further, the Decedent suffered from diminished intellect or was subject to undue influence of Marie A. Rupp. On the contrary, decedent was not of diminished intellect, and was under no circumstance unduly influenced by her daughter. 15. Admitted. It is admitted that the Executrices' Account overlooked the inclusion of non-probate assets in the Estate and that Pennsylvania Inheritance Tax on the annuity should not have been forwarded to the Department of Revenue. Accordingly, the Executrices' intend to proceed with amendment of the Account to address this oversight. WHEREFORE, the Executrices respectfully request that this Court will dismiss the Objections of the Objector. Respectfully submitted, David A. Fitzsimons, Esquire Metre, Evans & Woodside 3401 North Front Street Harrisburg, PA 17110 (717) 232-5000 Attorneys for Executrices Dated: December 24, 2002 VERIFICATION I, Marie A. Rupp, Co-executrice in the foregoing document, do hereby verify that the facts stated therein within my personal knowledge are tree and correct, and that, as to facts supplied on information from others, I believe them to be tree and correct. I understand that any false statements hereinabove are subject to the penalties prescribed in 18 Pa. C.S. § 4904 relating to unswom falsification to authorities. Dated: December ~20, 2002 Made A. Rupp Co-executrice :313312 _1 CERTIFICATE OF SERVICE I certify that I am this day serving a copy of the foregoing document upon the person(s) and in the manner indicated below, which service satisfies the requirements of the Pennsylvania Rules of Civil Procedure, by depositing a copy of same in the United States Mail, with first-class postage, prepaid, as follows: Richard C. Snelbaker, Esquire SNELBAKER, BRENNEMAN & SPARE, P.C. 44 West Main Street Mechanicsburg, PA 17055-0318 Dated: December 24, 2002 METTE, EVANS & WOODSIDE David A. Fitzsimons, Esquire I.D. No. 41722 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 (717) 232-5000 Attorneys for Defendants :313918 _1 l ~ °3~- / COMMONWEALTH OF PENNSYLVANIA ~,. BUREAU OF INDIVIDUAL Taxes DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA v12s-D6a1 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 ER AFP [01-02) DATE 09-16-2002 ESTATE OF FARENCE RUTH B DATE OF DEATH 01-23-2002 FILE NUMBER 21 02-0101 - COUNTY CUMBERLAND J ROBERT STAUFFER ATTY ACN 101 MARKET SQ BLDG Amount Remitted 1 W MAIN ST MECHANICSBURG PA 17055 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ----------------------------------- - -- ------------------------------------------------------ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE -------------------- OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FARENCE RUTH B FILE N0. 21 02-0101 ACN 101 DATE 09-16-2002 TAX RETURN WAS: (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) 88,000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this fore with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 50,128.35 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 50 , 641 .41 s. Total Assets (g) 188,769.76 APPROVED DEDUCTIONS AND EXEMPTIONS: 9, Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 38,601.58 (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) 38.601 .58 12. Net Value of Tax Return (12) 150,168.18 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 150, 168.18 NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .0 0 X 00 _ .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 150, 168.18 X 045 . 6, 757.57 17. Amount of Line 14 at Sibling rate (17) .00 X 12 - .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 - .00 19. Principal Tax Due (lq)= 6,757.57 TOY CQFf1TTC• DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 08-06-2002 CD001484 .00 6,757.57 TOTAL TAX CREDIT 6,757.57 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REpUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT'` (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 200D. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT 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-1313). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices, ar by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, ar assessment of tax (including discount ar interest) as shown an this Notice must abject 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 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%7 discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participaticn penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has keen assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9l months 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 (6%) 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 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000142 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .D00301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUliBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR r7 ~=~ --Any Notice issued after the tax becomes delinquent will beyond the date of the assessment. If payment is made Notice, additional interest must be calculated. reflect an interest calculation to fifteen (15) days after the interest computation date shown on the . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: TnTTH B. F'ARENCE Date of Death: January 21. 2002 Estate No.: 2002-00101 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 l!l No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. Ifthe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes JZl No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Cl k of the Orphans' Court and may be attached to this report. Date: February), 2005 P J. Rohert stauffer Name Harket Square Bldg. Mechanicsburg, PA 17055 Address c') "') c.) -,--, 717-766-9673 Telephone No, f',,,) c:.:::. Capacity: 0 Personal Representative JZl Counsel for personal representative ~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/01/2005 STAUFFER J ROBERT MARKET SQUARE BUILDING MECHANICSBURG, PA 17055 RE: Estate of FARENCE RUTH B File Number: 2002-00101 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 1/23/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ~