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Home My WebLink About04-0434PETITION FOR PROBATE & GRANT OF LETTERS Estate of VIRGINIA E. FOGEL also known as , deceased. Social Security No. 020-12-7345 No. 21-04- L~,,_)..-[. To: Register of Wills for the County of Cumberland Common wealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioners, who are 18 years of age or older and the Co-Executors named in the Last Will of the above decedent dated June 29, 1993 , and codicils dated none The Executor named none died Renunciations for none attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 350 Maple Lane, Country Manor West, Borouqh of Carlisle Decedent, then 8--4 years of age, died March 22, 2004, at Carlisle Reqional Medical Center. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property (If not domiciled in PA) Personal property in PA (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania, situated as follows: $11,700.00 $ $ $. WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) of Petitioner(s): - Ro.qer~. IrWin, I~ ~ 60 W{~st Po~fret Street Carlisle; PA, 17013 717-249-2353 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND · SS The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of the above decedent, petitioner(s) will well and truly administer the,~state according to law. before me this t.~%-~, day of Roq~r B. ~rwin, ~ ~ May ,2004. ~z/ No. Estate of VIRGINIA E. FOGEL , deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW, May L~- ,2004, in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated June 29, 1993 described therein be admitted to probate and filed of record as the Last Will of Virqinia E. Foqel ; and Letters Testamentary are hereby granted to Roqer B. Irwin, Esquire FEES Probate, Letters, Etc ........ $ 50.00 Short Certificates(-2- ) .... $ 6.00 Renunciation(s) ........... $.__ JCP .................... $10.00 Other Will Paqes (-2-) .... $ 6.00 TOTAL: ..... $ 72.00 Filed. ~.-:~.: .O....c~.. ............... IRWIN & McKNIGHT ~n, Esquire (06282) ATTOR~EY_~up. Ct. I.D. NO.) 60 West Pomfret St., Carlisle', PA 17013 ADDRESS 717-249-2353 PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Ix~cal Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 No. Local Registrar Date i~? COMMONWEALTH OF PENNSYLVANIA · DEPARTMENI OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH '-~-'~ I,. Vi~inia E. F~el s4 '~'1 ! I fl~" I B. ~rland I- ~rlisle I~arlisle R~ional Medical Center I=~-~.~' ~--._ ,,~"~ I,,. ~ "~ I,,. '~ '~ I,,. ~'" ~?1"wn' I,,..~m~ I,,. ~' ~ ~ ~.~.~.z.~ ~ "..~..., PA ~ ,~,.~ ~,~ Middlesex 350 ~ple Lane ~t~ ~nor West ~ ~rlisle, PA 17013 ,,. Eliz~th ~rri11 ~&a~'s ~ ~ ,~ r;; 4 II~T's ~ ~ohn F. F~el III I~ 457 Fox~r~ Cove, Collierville, ~ 38017 /%~~ ~ 2 ~'.' ~-~"~ ...... ~~ a .... ~~ c I m,,m~..0 .et.e_ . . [] DATE FILED(Monm Day, Wllul _J LAST WILL AND TESTAMENT I, VIRGINIA E. FOGEL, of Middlesex Township, Cumberland County, Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all wills and codicils heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executor to sell any realty owned by me at my death and not specifically devised or bequeathed herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I give and bequeath my bird collection, including all figurines, plateware and clocks beating any bird emblem or symbol to my niece, Rachel Hower, of Northampton, Pennsylvania, to be hers absolutely. While this bequest is absolute, it is my wish that any memorandum I may leave addressed to my executor and niece with respect to the disposal of these items shall be regarded. 4. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal, of whatsoever the same may consist and wheresoever the same may be situated, and to which I may be entitled at the time of my decease to my grandson, John F. Fogel, III, to be his absolutely. In the event my said grandson predeceases me and leaves no child then surviving, then I give,~devise and bequeath all the rest, residue and remainder of my estate to my surviving nieces and nephews, per stirpes, to be their absolutely. 5. I nominate and appoint Roger B. Irwin to be the executor of this my last will and testament; he is to serve as such without bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoim Marcus A. McKnight, IH and Harold S. Irwin, HI, as substitute executors, also to serve as such without bond, with the same powers as are given herein to my executor. 6. I hereby suggest that my personal representative retain the services of Irwin, Irwin & McKnight, as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this June, 1993. day of - VIRGINIA E. FOGEL -- Signed, sealed, published and declared by VIRGINIA E. FOGEL, the testatrix above named, as and for her last will and testament, in the presence of us, who at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. I 2 A CKNO WZ ED GMENT AND A FFIDA FIT WE, VIRGINIA E. FOGEL, BETZI A. MORRISON and SHARON L. SCHWALM, witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. VIRGII~IA E. FOGEL BETZSA. I~IORRISSON' - . ON L. SCHWALM COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :SS: Subscribed, sworn to and acknowledged before me by, VIRGINIA E. FOGEL, the testatrix, and subscribed and sworn to before me by BETZI A. MORRISON and SHARON L. SCHWALM, witnesses, this Lq' day of June, 1993. NO ,, I // Notar/al Seal I ~ R,.oge_r B. Irwin, Notary Public I ~ ~l.~l_.o_,Bor9, C_umberla_nd County [ ,v,y ~,,,umm~sS~on expires rOct. 3, 1996 Mernl3or, p~l/ivdnia ~eet~en ef NotarL~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No..' Virginia E. Fogel March 22, 2004 21-04-00434 To the Register: I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on May 5, 2004. Name Address John F. Fogel, III Rachel Hower 457 Foxberry Circle, Collierville, TN 38017 35 Stagecoach Road, Northampton, PA 18067 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none . Date: 05/05/03 Capacity: Signatu IRWIN & M~J~T Name Roger B. Irwin, Esquire Address.. 60 West Pomfret Street Carlisle, PA 17013 Telephone (717) 249-2353 ~ Personal Representative Counsel for Personal Representative Inventory of the real and personal estate of VIRGINIA E. FOGEL deceased 1. Mobile Home - 350 Maple Lane ....................... 2. Stock Redemption ........................... 3. M&T Bank - Checking Account 1168053 ................... 4. 1986 Oldsmobile ............................. 5. Miscellaneous Bird Collection, Plates, Etc ................ 6. Personal Property - Auction Proceeds .................. TOTAL ..... ............... 7,390 26 5,602 350 425 3,566 13,793 O0 78 03 O0 O0 O0 81 Roger B. Irwin, Esquire ........ c~ f~ 7¢~? ~ Virginia E. Fogel ,-<=~ ~ iz a~ ~m, zn~:rv c-~e b~ Roger B. ~ins_~R~[e ....... , +ho -~ ~ ~ecutor Sworll this 12th day of October, 2004 COMMONWEALTH OF pENNSY]vYANIA I Notarial Seal ir~r~n S. Noel Nomxy l~al~ C~rli~le Boro, Cum .b~rland Coun~ My Commiss/on Expires D~c. $, 2007 2~"~ v~ D~!k 22 March , 60 West P~[et/Street, Carlisle, PA 17013 2004 COMMONWEALTH OF PEN NSYLVANIA DEPARTMENTOFREVENUE DEPT 280601 HARRISBURG PA17128-0601 D E C E D E N T CAPB HpRL EpIO AC ~TK ~vES Co" S T R E c A P T U L A T O N C 0 M P T U A 1 0 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT E)ECEDENT'SNAMEJLAST,FRST AND MIDDLE INITIAL', FOGEL VIRGINIA E. OFFICIAL USE ONLY J FILE NUMBER COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 020-12 7345 03/22/2004 08/01/1919 REGISTER OF WILLS 1. Origina[Return 2. Supplemental Return 4. Lim[tedEstate 4a. Fuue nees CompromLse dateofdeathafter12 12 6, Decedent Died Testate 7, Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) [] 9, Litigation Proceeds Received J J 10. SpousaIPovert~ Credit (date of death between lZ-31-91 and 1- 1-95) 3. date of dea!h Remainder Return orior to 12 13 8. Tota] Number of Safe Deposit Boxes 11, Election to tax under Eec 9113(A, (Attach Sch O) THIS SECTION MUST BE COMPLETED, ALL cORRESPONDENCE& CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME Rocer B. Irwin Esq. FIRM NAME 'iii Applicable~ IRWIN & McKNICHT TELEPHONE NUMBER 717/249-2353 West Pomfret Professional Bldg. Carlisle, PA 17013 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule S) 3. Closely Held Corporation, Partnership or Sole Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property(Schedule F) (6) ] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. (1) 7,390.00 (2) 26..78 (3) 'None (4) None 9,943.03 None None 9,104.78 12,786.68 Charitable and Governmental Bequests/Eec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) OFFICIAL USE ONLY (8) 17,359.8] (11) 21,891.46 (12) (4,531.65) (13) (14) (4,531.65) 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)(12) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 16. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. X .0 0 (4,106.65) X .0 45 X .12 (425.00) x .15 :CHECK HERE E ~OU ~RE REOUEET!NG ~ REFUN{3 OF ~N O~E~PAYMEN"F: (15) 0.00 (16) 0.00 (17) 0.00 (18) 0.00 (19) 0.00 > )- BE SURE TO ANSWER ALL QUESTIONS ON REVERSE sIDE AND TO RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 350 Maple Lane CITY STATE ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2. enter the difference This is the TAX DUE. (5) A. Enter the interest on the tax due (SA) B, Enter the total of Line 5 + 5A This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS or her death? [] [] 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. 0.0 0 0.00 0.00 0.0 0 0.00 0.00 0.00 U rider penalties of perjury I declare that [ have examfned this return including 8ccornpanying schedules and statements, and to the best of my knowledge and belief it is true correct and complete Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. / · /1 .,-.~¢, 60 West Pomfret Street / // /// ~/ / /~ 60 West Pomfret Street For dates of death on or afte~t 1994 and before January 1. 1995, the tax rate imposed on the net value of transfers to or for tNe use of ~he surviving spouse is 3% {72 P.S 9116 (a) (1.1) {i)]. For dates of death oR or after Januaw l, 1995, the tax rate imposed on the net value of transfers to or for the use of the sMrvivin~ spouse is 0% [72 PS 9116 (a) (1 1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutow requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July l 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 p~rent an adoptive parent, or a stepparent of the child is 0% [72 P S 9116(a)(1 The tax rate imposed on the net vatue of transfers to or for the use of the decedents lineal beneficiaries is 45%, except as noted {72 P S The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% {72 PS 9116(a}(1 3)] A siblin9 is defined under Section 9102 as an i~dividual who has at least one parent in common with the decedent, whether by b}ood or adoption COMMONWEALTH OF PENNSYLVANIA ~NHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF VIRGINIA E. FOGEL SS¢~ 020-12-7345 SCHEDULE A REAL ESTATE 03/22/2004 FILE NUMBER 21 04-0434 at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell both having reasonable knowled(, e of the relevant facts Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Mobile Home - 350 Maple Lane 7,390.00 TOTAL (Also enter on line 1 Recapitulation) $ 7 , 390 . 00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996formsoftwareonly CPSystems. lnc Form REV-1502 EX Rev 1 REV-1503 EX +(1 97/ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER VIRCINIA E. FOCEL SS~ 020-12-7345 03/22/2004 21-04-0434 AIIprope~yjointly-owned withrightofsurvivorship mustbedisclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Stock Redemption 26.78 TOTAL (Also enter on line 2 Recapitulation) 26. 78 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF VIRGINIA E. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FOCEL SS¢~ 020-12~ 7345 03/22/2004 FILE NUMBER 21-04 0434 Jnclude the proceeds of litigation and the date the proceeds were received by the estate All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH M&T Bank - Checking Account 1168053 1986 Oldsmobile Miscellaneous Bird Collection, Plates, Etc. Personal Property - Aucnion Proceeds 5,602.03 350.00 425.00 3,566.00 TOTAL (Also enter on line 5. Recapitulation) 9,943.03 (if more space is needed insert additional sheets of the same size) Co¢~yright(c) 1996formsoftwareonlyCPSystems Inc Form RE~/-1508 EX ;Rev ] 97 EWt~ll EX+!t ~:, / SCHEDULE H COMMONWEALTH OF PENNSYLVANIA I FUNERAL EXPENSES & ~NHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF VIRCINIA E. FOCEL SS¢/ 020-12-7345 03/22/2004 FILE NUMBER 21-04 0434 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1 1 2 3 4 5 6 FUNERAL EXPENSES: Hoffman-Roth Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Ro~er B. Irwin Es(t. Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 60 West Pomfret Street 23-1438531 City Carlisle State PA Zip 17013 Year(s) Commission Paid: Attorneys Fees IRWIN & McKNIGHT Family Exemption: (If decedent's address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimantto Decedent Probate Fees Register of Wills Accountants Fees Tax Return Preparers Fees OtherAdministrative Costs Carlisle Regional Medical Center - Medical Bill Central Penn Medical Group Emergency - Medical Commonwealth of Pennsylvania - Title HCR Manor Care - Medical Register of Wills - Short Certificate Register of Wills - Filing Fee 4,163.88 850.00 1,215.00 72. O0 250.00 427.70 10.20 22.50 368.50 3.00 25.00 Total of Continuation Schedule(s) 1,697.00 TOTAL (Also enter on line 9, Recapitulation) $ 9,104. 78 (If more space is needed insert additional sheets of the same size) Copyrighl (c) 1996 form software only CPSystems, [nc Form REV-1511 EX rRev 1-97i Estate of: VIRGINIA E. FOGEL Soc Sec #: 020-12-7345 Date of Death: 03/22/2004 Continuation of Schedule H-B7 (Other Administrative Costs) Item Description 7 8 9 Rowe's Auction Service Roy D. Gottshall - Appraisal - Personal Property Verl T. Williams - Trash 1,247.00 75.00 375.00 1,697.00 SCHEDULEI i DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENSI COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECE~EN r ESTATE OF FILE NUMBER VIRGINIA E. FOGEL SS¢~ 020-12-7345 03/22/2004 21-04-0434 II~clu~le unreimbursed medica~ expenses. ITEM HUMBER DESCRIPTION AMOUNT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 ~nerican Homepatient, Inc. - Medical American Mint Collective Items Bank One - Credit Card Bradford Exchange - Collective Items Carlisle Small Animal Veterinary Clinic - Services Chase - Credit Card Danbury Min% - Collective Items Debt Guideposts - Subscription Hamilton CollecTion - Collective Items Hawthorne Architecture Collective Items Household Bank Mastercard - Credit Card Lindenwold Jewelry - Trinity Pendant Natural Health - Subscription O'Brien, Baric & Scherer - Bankruptcy Services Penny G. Davis, Tax Collector Personal Taxes Postal Commemorative Society - Stamps PP&L - Electric Soap Opera Digest - Subscription Southwest Indian Children's Fund - Donation State Farm Insurance - Insurance TV Guide - Subscription UGI Utilities, Inc. - Utility Total of Continuation Schedule(s) TOTAL (Also enter on line 10, Recapitulationi 100.00 115.20 2,749.80 140.76 214.75 459.14 174.90 1,056.12 17.94 174.79 56.94 4,978.89 17.90 14.97 800.00 38.17 L96.70 ~23.88 35.10 25.00 ]37.97 51.48 261.43 844.85 12,786.68 (If more space is needed insert additional sheets of the same size) Copyri§ht(c 1996formsoftwareon]yCPSystems. Inc Form REV-1512 EX Rev i 97 Estate of: VIRGINIA E, FOGEL Soc Sec #: 020 12-7345 Date of Death: 03/22/2004 Continuation of Schedule I (Debts of Decedent, Mortgage Liabilities and Liens) Item Description 24 Van Hygan & Smythe Collective Items 25 Verizon Wireless - Utility 26 West Shore EMS Medical &6.97 293.38 504.50 844.85 SCHEDULE J BENEFICIAR lES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RES[DENT DECEDENT ESTATE OF FILE NUMBER ViRCINIA E. FOCEL SS¢) 020-12 7345 03/22/2004 21-04-0434 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 2 IL TAXABLE DISTRIBUTIONS [include outright spousal d[strlbut[ons amd transfers under Sec. 9116ia)(1.2)] John F. Fogel III 457 Foxberry Ct. Collierville, TN 38017 Rachel Hower 35 Stagecoach Road Northampton, PA 18067 Grandchild Niece Remainder Bird Collect{on ENTER DOLLARAMTS FOR DISTRIBUTIONS SHOWN ABOVE ONLN 15 THRU 18 AS APPROPRIATE, ON REV 1500 COVER SHEET NON TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC 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 $ 0.00 (If more space is needed insert additional sheets of the same size) LAST WILL AND TESTAMENT I, VIRGINIA E. FOGEL, of Middlesex Township, Cumberland County, Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all wills and codicils heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently a~ter my decease. 2. I authorize and empower my executor to sell any realty owned by me at my death and not specifically devised or bequeathed herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I give and bequeath my bird collection, including all figurines, plateware and clocks bearing any bird emblem or symbol to my niece, Rachel Hower, of Northampton, Pennsylvania, to be hers absolutely. Wq~ile this bequest is absolute, it is my wish that any memorandum I may leave addressed to my executor and niece with respect to the disposal of these items shall be regarded. 4. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal, of whatsoever the same may consist and wheresoever the same may be situated, and to which I may be entitled at the time of my decease to my grandson, John F. Fogel, III, to be his absolutely. In the event my said grandson predeceases me and leaves no child then sur¢iving, then I give, devise and bequeath all the rest, residue and remainder of my estate to my surviving nieces and nephews, per stirpes, to be their absolutely. 5. I nominate and appoint Roger B. Irwin to be the executor of this my last will and testament; he is to serve as such without bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint Marcus A. McKnight, III and Harold S. Irwin, III, as substitute executors, also to serve as such without bond, with the same powers as are given herein to my executor. 6. I hereby suggest that my personal representative retain the services of Irwin, Irwin & Mci<night, as attorneys in the settlement of my estate. Ex/WITNESS ~VHEREOF, [ have hereunto set my hand and seal this 2:?' June, 1993. day of ' :~ ,.--Z~ (~,~., . (SEAL) VIRGINIA E. FOGEL " Signed, sealed, published and declared by VIRGINIA E. FOGEL, the testatrix above named, as and for her last will and testament, in the presence of us, who at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. I A CKNO WL EDGA,IENT AND AFFIDAVIT WE, VIRGINL& E. FOGEL, BETZI A. MORRISON and SI~4,RON L. SClt~ZALM, witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. VIRGINIA E. FOGEL BETZ&'A. I~IORRIS~'N ' ~HARoN L. SCHWXLM COMMONWEALTH OF PENNSYLVANIA : .'SS: COUNTY OF CUMBERLAND : Subscribed, sworn to and acknowledged before me by, VIRGkNIA E. FOGEL, the testatrix, and subscribed and sworn to before me by BETZI A. MORRISON and SHARON L. SCHWALM, witnesses, this g~' day of June, 1993. Notary p~blic 499 Mitchdl Road, ,Millsboro, DE 19966 M,il Code DE4vlB-I2 Irwin & McKnight Attorneys At Law West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013-3222 Phone (g~,~) 502-434~ Fax (302) 934-2955 Al;Id 16. 2004 Re.- Estale of: Virginia E. Fogel Social Security: 020-12-7345 Date of Death: 3~tarch 22. 2004 Dear Mr. Irwin: Per your inquiry dated April 15, 2004, please be advised that atthe time ofdeafl~, the above-named decedent had on deposit with this bank the following: 1. Tyfle of Account Accounl Number Ownership OVame.~ Opening Date Balance on Dare of Death Accrued [nter~,x! Total Chec'kithg ~ ccount 1158053 Vtrginia E Fogel 04/08/93 $5,662.03 $ 000 $ 5, 602. 03 Please be advised there was no safe deposit box found for the above decedent For further account information, closures and/or reimbursement of funds, etc. please call the Carlisle Pike Office 5717-795 1710 Sincerely, Nancy Clagett Records Management IF TAXES ESCROWED, FORWARD THIS BII[ 10 YOUR PENNY G DAVIS ~52 FIELDSTONE DR. CARLISLE PA 1/013 MAP NO: 21-060015002 TR08850 350 MAPLE LANE COUNTRY MANOR MOBILE HOME PARK LOT 350 Mobile Home - No Land MOBILE HOME LEASED LAND FOGEL, VIRGINIA E 350 MAPLE LANE CARLISLE PA 17013 TAXPAYER COPY Bill No: 740 Control No: 021 -001136 2004 Statement of Real Estate Taxes Bill Date: 3 0D2004 ¢:OUN'~'¥ P./S [ ~L~_ _ ZS~ ZS.Fm . VI.;2 TOWNSHIP OF MIDDLESEX TAX AMOUNT DUE --> $24.20 $24.70 3/01/20(}4 5/0}/200,1 __ 6~/3.0/2[~04 6/30/20{14 $27.17 MON & WED 12:30 7;TUES 9 4 EXTRA HRS 4/30 12 7 OR BY APPT AFTER 12/15 APPT. ONLY CLOSED 7/28 & HOLIDAYS *(717)697-5740' Return Bill with Payment For a Receipt, Enclose Self Addressed Stamped Envelope. rF TAXES ARE ESCROWED, FORWARD THIS BI[ [ TO YOUR MORTGAGE CO $1 0O [EE FDR EACH ADDITIONAL RECEIPT PENNY G. DAVIS 152 FIELDSTONE DR CARLISLE PA 17013 MAP NO: 21 06-0015-002 TR08850 350 MAPLE I ANE COUNTRY MANOR MOBILE HOME PARK LO1 350 Mobile Home No Land MOBILE HOME LEASED LAND 1AX FOGEL, VIRGINIA E ?AYLH 350 MAPLE LANE CARLISLE PA 17013 Control No: 021 -001136 TAX COL LECTOR COPY Bill No: 2004 Statement of Real Estate Taxes Bill Date: 748 3701/2004 Values 0 7,390 COUNTYOFCUMBE~LAND Rates .00214900 COUNTY R/E 15.88 Rates .00020300 ?owN~RiP OF MIDDLESEX--' .00099000 7.32 TAX AMOUNT DUE > If Paid On or After If Paid On or Before Discount 2% 15.56 2% 7.17 $24.20 3/01/2004 4/30/2004 Total . 7 3~00 Face Penalty lo % $24.70 $27.17 ~/_~o/2oo4 _ .. MON & WED 12:30 7; TUES 9-4 EXTRA HRS 4730 12 7 OR BY APPT AFTER 12/15APPT ONLY CLOSED 7/28 & HOLIDAYS *(717)697 5740" RettJrr~ Rill wkh Payment For a Receipt, Enclose Self Addressed Stamped Envelope. April t9, 20~)4 Irwin McKnight & Hughes III 60 West Pomfret St. Attorneys at Law Carlisle, PA 170[3- Hoffman-Roth Funeral Home, Inc. 219 North ilanover Street Carlisle, PA 17013 (717)243-4511 The Ft~neral Service for Virginia E. Fogel 14249-63 We sincerely appreciate thc confidence you have placed in us and will continue to assist you in every x~ay we can. Please feel fYee to contact us if you have any questions m regard to this statement. qHE FOLLOWING IS AN ITEMIZED STATEMENT OF TIlE SERVICES, FACILITIES, AUTOMOTIVE EQUIPMENT, AND MERCHANDISE I'HAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. FACILITY, STAFF, EQUIPMENT Graveside Services S2890 00 FUNERAL HO[ME SERVICE CHARGES ............ $2890.00 SELECTEI) MERCtlANDISE: Viceroy Caskct ........................ S925 00 Monarch lntcrment Rcccptacle .................... S930 00 THE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED $4745.00 Cash Advances Clergy Offering ........................ $100 00 Certified Copies of Death Certificate .................. SI0 00 Additional mileage to I lope Cem.4-lecktown ................ S200.00 TOTAL CAStl ADVANCES AND SPECIAl. CtI&RGES ........ S310.00 Total Total Cost .......................... 0407,2004 Seem' Choice 0419/2004 Cumberland County YA .................. TOTAL AMOUNT DUE .................. S5055.00 S-791 12 S-100 00 $41 63.88 This statement is net and payable in full within 30 days of receipt. Please return this portion with your Remittance $ Amount Enclosed Service ID # 14249-63 Virginia E Fogel ROWE'S AUCTION SERVICE Bi1! Rowe (AU 1538L) Ben Rowe (AU 1092L) 2505 Ritner Highway * Carlisle, PA 249-2677 697-4794 249-1978 Auction Is Action Call '(Rowe" For Satisfaction SELLERS NAME ADDRESS OTHER AUCTION DATE/LOCATION Bob Rowe (AU 2276L) Dave Rowe (AU 2295L) DATE PHONE AUCTIONEER % CLERK % DESCRIPTION OF MERCHANDISE I Commission the Auctioneers to sell the merchandise to the highest bidder by Public Auction./vlerchandise to be sold as is & grouped as necessary to obtain bids. I certify that I am the owner or authorized represen- tative of the merchandise, goods and or property and have good title and the right to sell and that they are free from all incumbrances. I agree to accept ail responsibility for providing merchantable title and for delivery of title to the purchaser. I agree to hold harmless the Auctioneers against any claims of the nature referred to in this agreement. AUCTION SIGNATURE Total Sales (Clerking Tickets Attached) Less Sale Expense: % Commission Auctioneer % Commission Clerks OTHER: SELLERS SIGNATURE TOTAL SALE EXPENSE DEDUCTED $ SELLERS NET $ AUCTION SIGNATURE SELLERS SIGNATURE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG, PA 171Z8-0601 ROGER B IRWIN ESQ IRWIN & HCKNIGHT 60 W POMFRET ST CARLISLE PA l"r~ 1 $ COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOk/ANCE OR DZSALLOk/ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX RE¥-1547 EX &FP ¢59-54) DATE 12-15-200q ESTATE OF FOGEL DATE OF DEATH 05-22-200q FILE NUHBER 21 0~-0~$~ COUNTY CUHBERLAND ACN 101 Aaount Remitted VIRGINIA HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-154? EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF FOGEL VIRGINIA E FILE NO. 21 O~-Oq$~ ACN 101 DATE 12-15-200~ TAX RETURN k/AS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) q. Nortgages/Notes Receivable (Schedule D) (q) $. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Ada. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 71390.00 Z6.78 .00 .00 9~9~3.03 .00 .00 (8) 9,10q.78 NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. 15. NOTE: ASSESSHENT OF TAX: 15. Amount of Lin,- lq at Spousal rate 16. Amount of Line lq taxable at Lineal/Class A rate 17. Amount of Line lq at Sibling rate 18. Amount of Line lq taxable at Collateral/Class B rate 19. Principal Tax DuB TAX CREDITS: PAYNFNT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (- 17,359.81 12~786.68 (11) 2] .891, q6 (12) ~,531.65- Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (15) Net Value of Estate Subject to Tax (lq) If an assessment ~as issued previously, 11nes 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 ~,531.65- 18 and 19 will TOTAL TAX CREDIT I .§0 BALANCE OF TAX DUEl .00 ~NTEREST AND PEN. .00 TOTAL DUE .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AHOUNT PAID (is) .00 x O0 = .00 (16) .00 X Oq5 = .00 (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (193= . O0 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND [CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on ar before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (colZateral) beneficiaries of the decedent after the expiration of any estate for life ar for years, the Comaoneealth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes at the 1aclu1 Class B (collateral) rate on any such future interest. To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit mith your payment to the Register of gills printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications are available online at wwe.revenue.state.oa.us, any Register of gills or Revenue District Office, or from the Department's Zq-hour answering service for forms orders: 1-800-362-2050~ services for taxpayers eith specie1 hearing and/or speaking needs: 1-800-q~7-30Z0 ITT Any party in interest not satisfied Hith the appraisment, alloHance or disallowance of deductions or assessment of tax [including discount or interest) as shown on this Notice may object aithin 60 days of the date of receipt of this notice by filing one of the folio#Jag: A) Protest to the PA Department of Revenue, Board of Appeals. You amy object by filing a protest online at mww.boardofappeals.stete.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid) you must receive a confirmation number and processed date from the Board of Appeals ~ebsits. You may else send e Hritten protest to PA Department of Revenue, Board of Appeals P.O. Box 281021) Harrisburg, PA 1712B-1021. Petitions amy nat be fexed. B) Election to have the matter determined et the audit of the account of the personal representative. C3 Appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue~ Bureau of Individua! Taxes, ATTN: Post Assessment Revie~ Unit~ P.O. Box 260601, Harrisburg, PA 1712&-0601 Phone [717) 767-6S05. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" [REV-IS013 for an explanation of administratively correctable errors. If any tax due is paid ~ithin three [3) calendar months after the decedent's death, a five percent [SX) discount of the tax paid is alla~ed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 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 ~ould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning Hith first day of delinquency, or nine [93 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 [6X) percent per annum calculated at a daily rate of .00016q. A11 taxes ~hich became delinquent on end after January 1) 1982 ~ill bear interest at a rate ~hich ~ill vary from calender year to calendar year Hith that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZO0~ are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor ~ 207. .0005q8 1988-1991 llZ .000301 1983 167. .000q38 1992 9Z . O00Zq7 196q 117. .000301 1993-199q 77. .O00XgZ 1985 137. .000356 1995-1998 97. .0002~7 1986 107. . O OOZTq 1999 72 .000192 1987 107. .00027q ZOO0 72 .000192 --Interest is calculated as follo~s: INTEREST = BALANCE OF TAX UNPAID Interest Dally Year Rate Factor 2001 9Z .0002~7 2002 6Z .00016~ 2003 57. .000137 ZOOq ~7. .000110 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. STATUS REPORT UNDER RULE 6.12 Name of Decedent: VIRGINIA E. FOGEL Date of Death: MARCH 22. 2004 No. 21-04-00434 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: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes X No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? X Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report. Date: 01/20/2006 <'/~7 ~ di--. Signature // IRWIN & McKNIGHT Roger B. Irwin. Esquire Name (please type or print) 60 West Pomfret Street Address Carlisle. P A 17013 City, State, Zip (717) 249-2353 Telephone Number <.) r: ,...,,~r, "'. Capacity: X Personal Representative Counsel for Personal Representative V~