HomeMy WebLinkAbout04-0435PETITION FOR PROBATE and GRANT OF LETTERS
Estate of William L. Kent No.
also known as To:
, Deceased
Social Security No, 102-18-0730
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older and the execut rices
in the last will of the above decedent, dated 9/10/2001
and codicil(s) dated
Register of Wills for the
County of ~;umbedand
Commonwealth of Pennsylvania
in the
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
h is last family or principal residence at Bridoes at Bent Creek
2100 Bent Cree~ Blvd.. Mechanicsburo. PA 17050 ~
(list street, number and municipality)
Decedent, then 78 years of age, died 4/2112004
at
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 Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$
$
$
$
120.000.00
NONE
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters Tqstamentarv
thereon. (testamentary; administration c.t.a.; administration d.b.n.c.t, a0
2122 St. Clair Court
'~ /~/'/]f Z~,,,#z4~,~,~,.~ .arrisbum PA 17110
G~I Sau,man p.., ~ 37 W. Clea~eld ~
~ ~i~J~/~ ,9~~ Have,own :: PA ~083
'~ ~ - ~ ,
~ ~ Suzadn~Kent .... .
' ~3
OATH OF PERSONAL REPRESENTATIVE
COMMO~ALTH OF PENNSYLVANIA ~r SS
COUNTY OF Cumberland
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 aff'mnL~a~_~d~ subscribed (- '7(''.~Oj~. ~'/lz/3/Yt~. ti_/
b~f~lre me this~m .~'l"-' ~ day of I
Estate of William L. Kent , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW ~L~ , c~ L)/.~ , 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 011012001
described therein be admitted to probate and filed of record as the last will of William L. Kent
and Letters Testamentary
are hereby granted to
Gail Sausman~ 2122 St. Clair Ct., Harrisbur.q, PA 17110 and
Suzanne Kent, 37 W. Clearfleld Rd.~ Havertown, PA 19083
FEES
Probate, Letters, Etc ......... $ ~
Short Certificates (10 ) ...... $ ~
~P $ lO. oO
TOTAL ~ $~' oo
............
~,e§ister of Will;'~ r ~- ~
Mafielle F. Hazen, Esquire
68003
ATTORNEY (Sup. Ct. I.D. No.)
2000 Linglestown Rd., Suite 303
Harrisbura PA 17110
ADDRESS
717-,540-4332
PHONE
his is to certify that the inforination here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 10328815
No.
APR 2 . _ f104
Date
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H~0S.;~I~W. Z'~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
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,,. ~nard - K~t ~m~,.~,,.
,,. ~therine E. S~fe
~ ~il M. Sau~ ~ 2122 St. Clair ~; ~rrls~g, PA 17110
'~ ~rl~d Valley
~ ~ ~+~ ~ ,,L 4/24/2004 h,~rial Garbs ~u~le~{,,~ ~rlisle, PA 17013
~~~~~ [,,,.FD 012633 L{~q B~ers ~eral H~, Inc., ~lisle, PA
LAST WILL AND TESTAMENT
OF
WILLIAM L. KENT
I, WILLIAM L. KENT, now domiciled in Cumberland County, Pennsylvania, declare this
to be my Last Will and Testament.
made.
I revoke all other wills and codicils tha;,J-may have previously
...<
I
Article I -"o
My just debts and expenses of my last illness, funeral, and administration oFthy estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any fight which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which ! have the power
of appointment.
Article III
I give, devise and bequeath in accordance with any memorandum which I have either
handwritten or signed, located with my will or with my valuable papers and found within 30 days of
the probate of my will. Gifts may only be to persons who survive me or to organizations which exist
at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article IV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath IN TWO EQUAL SHARES to my daughters, GAIL
SAUSMAN, of Harrisburg, Pennsylvania, and SUZANNE KENT, of Havertown, Pennsylvania.
However, if a beneficiary does not survive me by thirty (30) days, but leaves descendants
who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the
beneficiary would have received had he or she survived me by thirty (30) days.
Article V
I nominate, constitute, and appoint my daughters, GAIL SAUSMAN and SUZANNE
KENT, as Co-Executors of my Last Will and Testament. I direct that my Co-Executors be permitted
to serve without bond and in addition to those powers granted by law, I grant them power to
-2-
distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could
have filed if living. My Co-Executors shall receive reasonable compensation for services rendered to
my estate.
Article VI
In addition to the powers conferred by law, I authorize my Co-Executors in his/her absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate or
personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my Co-
Executors; and to pay from my estate reasonable compensation for all their services,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees in
effect while their services are performed.
IN WITNESS WHEREOF, I, WILLIAM L. KENT, hereby set my hand to this my Last
Will and Testament, on ~ ~' t~ ,2001, at Harrisburg, Pennsylvania.
WILLIAM L. KENT
In our presence, the above-named WILLIAM L. KENT signed this and declared this to be
his Last Will and Testament and now at his request, in his presence, and in the presence of each
other, we sign as witnesses.
Address
I, WILLIAM L. KENT, Testator, who signed the foregoing instrument, having been duly
qualified according to law, acknowledge that I signed and executed this instrument as my Will, and
that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
WILLIAM L. KENT, the Testator,
on ~ - fi) ,2001.
C~XlDtta~Publi~ ' -
WILLIAM L. KENT
Notarial Seal ~
anetle F Hazon, Notary p_ubliC_~.
M ' · Dauphin County
~¥ CorBffil~lon t:xpn~ r' .... ~
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the
purposes therein expressed; that each of us in his sight and heating signed the Will as witnesses, and
that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before n~_
by ~'-' e D~ :CPo_ ~-r'~ {~2~
.
witnesses, on ~-/~
,2001.
Notarial Seal
Mariello F. Hazen Notary Public
Lower Paxton Twp., Dauphin County
My Commission Expires Sept. 23, 2002
-5-
Cumberland County, Pennsylvania
Register of Wills
CERTIFICATION OF NOTICE UNDER RULE 5.$(a)
Name of Decedent: William L. Kerlt
Date of Death: 4/21/2004
Will No. 21-04-0435
Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the O/phan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on -~./[I/~ ('--// ·
Name Address
Gail Sausman
Suzanne Kent
2122 St. Clair Court
Herri,~burq PA 17110
37 W. Clearfield Road
Hevert~)wn PA 19083
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except.,
NONE
Date:
Capacity:
Si{Inature
Name: Marielle F. Hazen. E~q.
Address: 2000 Lin(31estown Road, Suite 303
Harrisburq PA
Telephone(717) - 540- 433
1711Q
Personal Representative
Counsel for Personal
Representative
The Law Office of
Certified Elder Law Attorney by the National Elder Law Foundation
2090 Linglestown Road
Suite 303
Harrisburg, PA 17110
Attorney at Law
~r: (717) 540-4332
g~x: (717) 5404313
www. hazenelderlaw, com
July 19, 2004
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re:
Estate of William L. Kent
File No. 21-04-0435
Enclosed please find check number 101 in the amount of Three Thousand Dollars
($3,000.00) for early payment of inheritance tax on the above-referenced estate. Please
forward the receipt for this payment to my office in the enclosed envelope~
If you have any questions, please do not hesitate to contact me.
Sincerely,
Legal Assistant
:icc
Enclosures
cc: Suzanne Kent, Executrix
Gail Sausman, Executrix
The Law Office of
ARorney at Law
2000 !Anglestown Road
Suite 303
Harrisburg, PA 17110
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENTOFREVENUE
BUREAU OFINDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128 0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 004179
........ fold
HAZEN MARIELLE F ESQUIRE
SUITE 303
2000 LINGLESTOWN ROAD
HARRISBURG, PA 17110
ESTATE INFORMATION: SSN: I02-18-0730
FILE NUMBER: 2104-0435
DECEDENT NAME: KENT WILLIAM L
DATE OF PAYMENT: 07/20/2004
POSTMARK DATE: 07/19/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/21/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101
$3,000.00
REMARKS:
TOTAL AMOUNT PAID:
~3,000.00
CHECK# 101
INITIALS: JA
SEAL RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
LAW OFFICE OF MARIELLE F. HAZEN
2000 Linglestown Rd., Suite 303
Harrisburg, PA 17110
TO:
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
OEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 004443
KENT SUZANNE
37 W. CLEARFIELD ROAD
HAVERTOWN, PA 19083
fold
ESTATE INFORMATION: SSN: 102-18-0730
FILE NUMBER: 2104-0435
DECEDENT NAME: KENT WILLIAM L
DATE OF PAYMENT: 09/30/2004
POSTMARK DATE: 09/29/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/21/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $452.28
REMARKS:
CITIZENS BANK
TOTAL AMOUNT PAID:
$452.28
SEAL
CHECK# 106
INITIALS' CCP
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
The Law Office of
Attorney at Law
Certified Elder Law Attorney by the National Elder Law Foundation
2000 Linglestown Road
Suite 303
Harrisburg, PA 17110
~: (717) 540-4332
FAX: (717) 540-4313
www. hazenelderlaw, com
September 24, 2004
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re:
Estate of William L. Kent
File No. 21-04-0435
Inheritance Tax Return
To: The Register of Wills:
Enclosed for filing please find the original and one copy of the above-referenced
Inheritance Tax Return and Inventory, along with a copy of the first page of the
Inheritance Tax Return. Please date stamp the first page of the return and a copy of the
Inventory and return them to my office in the enclosed self-addressed envelope.
Also enclosed are two checks, one in the amount of $452.28 for the inheritance
tax owing and the other in the amount of $25.00 for payment of the filing fees associated
with the return and the Inventory
If you have any questions or require any additional information, please do not
hesitate to contact me.
.'jcc
Enclosures
cc: Gail Sausman, Executrix
Suzanne Kent, Executrix
Legal Assistant
REV-1500 EX + (e-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL
Kent, William L
DATE OF DEATH (MM-DD-Year)
04/21/2004
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I 08/06/1925
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 4 0 4 3
COUNTY CODE YEAR NDMBER
SOCIAL SECURITY NUMBER
1 0 2- 1 8-0 7 3 0
DATE OF BIRTH (MM-DD-Year)
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
[~] 1. Original Return
~-~4. Limited Estate
[~]6. Decedent Died Testate (AtMch copy of Will)
Q9. Litigation Proceeds Received
[-'] 2. Supplemental Retum
r'-~ 4a. Future Interest Compromise (date of dea~ after 12-12.82)
E~7. Decedent Maintained a Living Trust (A~tach copy of Trust)
E~] 10. Spousal Poverty Credit (date of death between 12-31-91 and I-1.95)
Marielle F. Hazen
FIRM NAME (If Applicable)
Law Office of Marielle F. Hazen
TELEPHONE NUMBER
717-540-4332
E~]3. Remainder Retum (da of~e~ p~or to 12-13-82)
E~]5. Federal Estate Tax Retum Required
__ 8. Total Number of Safe Deposit Boxes
['--] 11. Election to tax under Sec. 9113(A) (A~tach Sch O)
COMPLETE MAILING ADDRESS
2000 Linglestown Road
Suite 303
Harrisburg, PA 17110
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (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. Charitable and Govemmental Bequests/Sec 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)
2.4~,~1-9..38
25'744.72
31i152.35 !
OFFICIAL USE ONLY
£/?,
(8)
(11)
(12)
101,021.11
11,476.42
9~318.64
20,795.06
80,226.05
(13)
(14)
80,226.05
SEE INSlKUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at lhe 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
19. Tax Due
x __ (15)
80,226.05 x .045 (16)
x .12 (17)
x .45 (18)
3,610.17
(19) 3,610.17
20.
Decedent's Complete Address:
STREETADD, RESS 2100 Bent Creek Blvd.
CITY
Mechancisburg
ISTATE PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3,000.00
157.89
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E )
I zlP1705
(3)
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)
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. (5A)
B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
3~610.17
3~157.89
0.00
452.28
452.28
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ........................................ [] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ............................................................. [] []
2. If death occurred after December 12, 1982, did decedent transfer preperty 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.
Under penaltJas of perju~7, I decla'e lhat I have examined this relum, including accompanying schedules and statements, and to the Pest of my knowledge and belief, it is true, correct and complete.
Decla'ation of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
ADDRESS 2122 Saint Clair Court
Harrisbur9
SIGNATURE OF P~EPARE~TATIVE
DATE
PA 17110
DATE
ADDRESS
~)000 Li~gles'{own"R'd., Suite 303
Harrisburg
PA 17110
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
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 stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. {}9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1503 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
Kent. William L 21 04
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 24,519.38
Alliance Bernstein
Fund# 4700289571
3473 Shares @ 7.06
TOTAL (Also enter on line 2, Recapitulation) $ 24,519.38
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Kent. William L
FILE NUMBER
21 q4
0436
Include the proceeds of litigation and the date the proceeds were received by the estate,
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
VALUE AT DATE
DESCRIPTION OF DEATH
9,420.02
ITEM
NUMBER
1.
o
Waypoint Bank
Checking Acc~1700020127
Waypoint Bank
Savings Acct.1760003830
M&T Bank
Savings Acct.1205218
Hospice Refund
ROBC - Bridges Refund
TOTAL (Also enter on line 5, Recapitulation) $
6,336.05
2,001.35
6,900.00
1,087.30
25~744.72
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Kent. William L 21 04 043,5
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Gail Sausman 2122 St. Clair Court Daughter
Harrisburg. PA 17110
c
JOINTLY-OWNED PROPERTY:
LEI I ER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT~S INTERES
1. A. 4~30~02 ,Waypoint Bank 62,304.69 50. 31,152.35
Savings Acc~5500024123
TOTAL (Also enter on line 6, Recapitulation)
31 ~152.35
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OFPENNSYLVANIA
INHERITANCETAXRETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE G
INTER-VIVOS TRANSFERS &
MlSC, NON-PROBATE PROPERTY
FILE NUMBER
Kent. William L 21 04 0435
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is, 'es.
DESCRIPTION OF PROPERTY
ITEM ~NCLUDE THE NAME OF THE TRANSFEREE, ]'HEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE O1: TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE
VALUE OF ASSET INTEREST (IF APR_ICABLE) VALUE
1. First Colony Life 19,604.66 100. 19,604.6(
Annuity Contract No. 2654379
Gail Sausman & Suzanne Kent, Beneficiaries
TOTAL (Also enter on line 7 Recapitulation) $ 19,604.6C,
(If more space ~s needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Kent. William L
Debts of decedent must be reported on Schedule !.
ITEM
NUMBER DESCRIPTION
FILE NUMBER
21 04
FUNERAL EXPENSES:
Ewing Bros Funeral Home
Funeral Reception
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Secudty Number(s)/EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
AttomeyFees Marielle F. Hazen
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills - Open Probate
Accountant's Fees
Tax Retum Preparer's Fees
The Sentinel - Legal Advertisement
Cumberland Law Journal - Legal Advertisement
Zip
AMOUNT
6,682.60
268.15
4,000.00
287.00
163.67
75.00
TOTAL (Also enter on line 9, Recapitulation) i $ 11,476.42
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
COMMONWEALTH OFPENNSYLVAN~
INHERITANCETAXRETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUUBER
Kent. William L
21
04
Include unreimbursed medical expenses.
DESCRIPTION
ITEM
NUMBER
1.
West Shore Pathology
Medical Bill
American Express
Prescription Co-Pay
Moffitt Heart and Vascular Group
Medical Bill
SPX Corp
Overpayment of Pension
Hospice of Central PA
Waypoint Chk #374 Cleared After Death
MSCHMC
Medical Bill
TOTAL (Also enter on line 10, Recapitulation)
0435
VALUE AT DATE
OF DEATH
10.20
40.00
49.52
168.44
9,000.00
50.48
9,318.6,1
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-nn~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Kent. W liam L
NUMBER
I.
1.
2.
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DtS/I~IBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
Gail Sausman
2122 St. Clair Court
Harrisburg, PA 17110
Suzanne Kent
37 W. Clearfield Road
Havertown, PA 19083
FILE NUMBER
21 04
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
Daughter
0436
AMOUNT OR SHARE
OF ESTATE
1/2 Residue
1/2 Residue
(If more space is needed, insert additional sheets of the same size)
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIV~DUAL TAXES
DEPT, 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
HAZEN MARIELLE F ESQUIRE
SUITE 303
2000 LINGLESTOWN ROAD
~ARRISBURG, PA 17110
fold
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ACN
ASSESSMENT
CONTROL
NUMBER
NO
REV-1162 EX(11-96)
CD 0041 79
~ :;~...L,...,,!,,, ,~
AMOUNT
101 $3,000.00
ESTATE INFORMATION: SSN: 102-18-0730
FILE NUMBER: 21 04-0435
DECEDENT NAME: KENT WILLIAM L
DATE OF PAYMENT: 07/20/2004
POSTMARK DATE: 07/1 9/2004
COUNTY: CUM BERLAN D
DATE OF DEATH: 04/21/2004
REMARKS'
TOTAL AMOUNT PAID:
$3,000.00
· '- SEAL
CHECK//101
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
September 23, 2004
Departmem of Revenue
Bureau of Individual Taxes
Dept 280601
Re: Estate of William L. Kent
File No. 21-04-0435
Please note that the joint account, Waypoint Number 5500024123, has been included on
the above inheritance tax return on Schedule F. We attach a copy of the Information
Notice for your information.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 171ZB-060Z
REV-1545 EX AFP [09-a0)
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21 Oq-Oq$5
ACN 0q150966
DATE 08-$O-ZOOq
GAIL M SAUSNAN
2122 SAINT CLAIR CT
HBG PA 17110
TYPE OF ACCOUNT
EST. OF WILLIAM L KENT ~]SAVINGS
S.S. NO. 102-18-0750 [] CHECKING
DATE OF DEATH Oq-Zl-ZOOq [] TRUST
COUNTY CUMBERLAND [] CERTTF.
REMTT PAYMENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND C0 COURT HOUSE
CARLISLE, PA 17015
NAYPOZNT BANK has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you mars a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by calling (717) 787-a327.
COMPLETE PART 1 BELOW ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
PART
Account No. 550002q123
Date 0q-30-2002
E stabl i shed
Accoun~ Balance 62,30q. 69
Parcen~ Taxable X 50. 000
Aaoun~ Subject to Tax 31 · 152.35
Tax Ra~e X .15
Potential Tax Due q· 672.85
To insure proper credit to your account, two
(Z) copies of this notice must accompany your
payment to the Register of Wills. Hake check
payable to: "Register of Wills, Agent".
NOTE: If tax payments ara made within three
(3) months of the decedent's date of death,
you may deduct a SZ discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
TAXPAYER RESPONSE
CHECK
ONE
BLOCK
ONLY
PART
TAX
LiNE
A. []The above information and tax due is correct.
1. You cay choose to remit Payment to the Register of Hills with two copies of this notice to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
B. ~The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
v\t° be filed by the decedent's representative.
C. []The above information is incorrect and/or debts and deductions were paid by you. You must complete PART []and/or PART []below.
Zf yOU indicate a differen{ {ax re{e· please s{a{e your
relationship to decadent:
RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Date Established I
2. Account Balance 2.
5. Percen~ Taxable $ ~
q. Amount SubSect ~o Tax q_,
5. Debts and Deductions $ -
6. Aeoun~ Taxable 6
7. Tax Re~e 7 ~
8. Tax Due 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAZME~
PAYEE
DESCRIPTION
AHOUNT PAID
TOTAL (Enter on Line S of Tax Computation) $
Under penalties of perjury, I declare ~ha~ the fac~s I have reported above are true) correc~ and
~~~ mY know ladD. and belief. HOME ( )
TELEPHONE ' NUMBER ' TE
GENERAL INFORMAT/ON
1. FAILURE TO RESPOND #ILL RESULT IN AN OFFICIAL TAX ASSESSNENT with applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the decedent's date of death.
3. A joint account is taxable even though the decedent's name ems added as a matter of convenience.
~. Accounts (including those held between husband and mile) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly batsmen husband and eife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART I TAXPAYER RESPONSE
1. BLOCK A - If the information end computation in the notice ers correct and dsductions are not being claimed, plecm an "X"
in block "A" of Part I of the "Taxpayer Response" section. Sign two capias and submit them with your check far the amount of
tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment
(Form REV-lSd8 EX) upon receipt of the return from the Register of Wills.
Z. BLOCK B - If the asset specified on this notice has been or mill be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section· Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept Z80601, Harrisburg, PA 171ZB-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3
according to the instructions below. Sign two copies and submit thee with your check for the amount of tax payable to the Register
of Wilts of the county indicated. The PA Department of Revenue will issue an effioiml assessment (Form REV-1548 EX) upon receipt
of the return from the Register of ~ills.
TAX RETURN - PART Z - TAX COMPUTATION
LINE
1. Enter the date the account originally was established or titled in the manner existing at date of death.
NOTE: For a decedent dying after II/II/BI: Accounts which the decedent put in joint names within one (l) year of death are
taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (x~) appears before your first name in the address portion of this notice, the $3,000 extrusion
already has been deducted from the account baIance as reported by the financial institution·
Z. Enter the total balance of the account incIuding interest accrued to the date of death.
3. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
I DIVIDED BY TOTAL NURSER OF DIVIDED BY TOTAL NURSER OF X 100 = PERCENT TAXABLE
JOINT OWNERS SURVIVING JOINT OWNERS
Example: A joint asset registered in the name of the decedent and two other persons.
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.7Z (TAXABLE FOR EACH SURVIVOR)
B. The percent taxable for assets created within one year of the dscedent's death or accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
1 DIVIDED BY TOTAL NURSER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE
OWNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by
the decedent.
I DIVIDED BY Z (SURVIVORS) = .BO X 100 = 50X (TAXABLE FOR EACH SURVIVOR)
4. The amount subject to tax (line q) is determined by multiplying the account balance (line Z) by the percent taxable (line
S. Enter the total of the debts and deductions listed in Part 5.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line S) from the amount subject to tax (line
· (line 7) as determined below.
07/01/9q ko 12/31/9q 3Z 6Z 1SI 15Z
01/01/95 ko 06/30/00 OX 6Z 15Z
07/01/00 to present OX q.SZ~ 12X
~ ..+ ,,~i.~ of transfers from a deceased child twenty-one years of age or:
7. Enter the approl
younger at
aThe tax rate iapc
death to or for the use of a natural parent, an adoptive parent, or a stepparent of the c
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
whether or not they have bean adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants
and step-descendants- "Siblings" are defined as individuals who have at least one parent in common eith the decedent, whether by bLood
or adoption. The "Cotlaterat" class of heirs includes all other beneficiaries.
CLAIMED DEDUCTIONS PART $ - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally are responsible for payment, or the estate subject to administration bY a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fulIY in Part 3. If additional space is needed, use plain paper 8 1/Z" x 11". Proof of
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX D/VTSTON
PO BOX Z&O601
HARRTSBURG, PA 17128-0601
COHMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRA/SEMEMT, ALLONANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-I;47 EX AFP (00-04)
HARIELLE F HAZEN
M F HAZEN LAW OFFICE
2000 LINGLESTOWN RD
HBG PA 17110
DATE 11-ZZ-Z00q
ESTATE OF KENT
DATE OF DEATH Oq-Zl-ZOOq
FILE NUMDER 21 Oq-Oq$5
COUNTY CUM]}ERLAND
ACN 101
I Aeoun .~._/~,;m i .1: .l. ecrL.4
WILLIAM L
MAKE CHECK PAYADLE AND R ,E~K~.T PAYMENT TO:
REGISTER OF WILLS ~
CUMIIERLAND CO COURT I-~USE
CARLISLE, PA 17015 ~:
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~..- ~
m m m m m m m mmNmmmmmmmmm mmm mmm m mmmmmmmmmmmmmmmm m mm mmmmmmmmmmmmmmmmm m mmmmmmmmmmmmmmmmmmm(mm N mmmmm~mmmmmmmmmmmmm m m mm m m
REV-1547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOWANCECDR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KENT WILLIAM L FILE NO. 210q-Oq35 ACN 101 DATE 11-22-200q
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERN:KNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~e~e (Schedule A) (1)
2. S~ocks end Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~nership Zn~eres~ (Schedule C) ($)
q. Mortgages/No,es Receivable (Schedule D) (q)
B. Cash/Bank Deposits/Misc. Personal Propar~y (Schedule E)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To~el Asse~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage L/ablli~/as/L~ens (Schedule I) (10)
11. To~el Daduc~/ons
12. Ne~ VaZue of Tax Re~urn
Zq;5Z9 .$8
.00
Z5~7qq.72
31z152.$5
19~60q.66
(8)
11,q76.q2
9~$18.6q
(11)
(12)
15.
lq.
NOTE:
.00 NOTE: To insure proper
cred/~ ~o your account,
subm/~ ~ha upper por~/on
.00 of ~his form w/~h your
~ax payment.
Charitable/governmental Bequests; Non-elec4:ed 9115 Trus4:s (Schedule J) (15)
Ne~ Value of Es4:a4:e Subjec~ ~o Tax (lq)
Zf an assesseent was issued prevlously, lines 14, 15 and/or 16, 17,
reflect f/gures that include the total of ALL returns assessed to date.
101,0Z1.11
20.795.06
80,226.05
.00
80,226.05
ASSESSMENT OF TAX:
1.;. Amoun~ of L/ne 1~, a~ Spousal ra~e
16. Amoun~ of Line lq ~axable a~ L/neal/Class A ra~e
17. Amoun~ of L/ne 1~ a~ Sibling ra~e
18. Amoun~c of L/ne lq ~axable a~ Colla4:eral/Cless B ra~e
19. Principal Tax Due
TAX CRED]:TS:
PAYMENT RECEIP1 DT$COUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
07-19-200q CD00~179 157.89
09-29-200q CDOO~q:5 . O0
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
18 and 19 ~/.11
(15) .00 x O0 = .00
(16) 80,226.05 x Oq5= :5,610.17
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(1~)= 5,610.17
AMOUNT PAID
~,000.00
q5Z.28
TOTAL TAX CREDIT $,610.17
BALANCE OF TAX DUEI .00
INTEREST AND PEN. .00
TOTAL DUE . O0
( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REQUIRED.
IF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THTS FORM FOR /NSTRUCT/ONS.)
RESERVATION:
Estates of decedents dying on or before December 12, 19BI -- 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 S (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed an the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return~ may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-lB15). Applications are available
online at wwe.revenue.state.oa.us, any Register of Hills or Revenue District Office, or from the Department's
Z4-hour answering service for forms orders: 1-600-$61-Z050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-5010 (TT only).
Any party in interest not satisfied with the appraisment) allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice say object within 60 days of the date of receipt of this notice
by filing one of the folloeing:
A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at
#we.boardofappeals.state.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 wabsite. You say also send a written protest to PA Department of Revenue, Board of Appeals
P.O. Box 181011, Harrisburg, PA 171IA-lOll. Petitions may not be foxed.
B) Election to have the matter determined at the audit of the account of the personal representative.
C) Appeal to the Orphans' Court.
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, P.O. Box 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) far an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (51) discount of
the tax paid is allowed.
The 15Z 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 nan-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at tho rate of
six (61) 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 2004 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20Z .000548 ~1)'8-8-1991 111 .000501 ~'~ 9Z .000247
1985 162 .000458 1992 9Z .000247 2002 6Z ,000164
1984 112 .000501 1995-1994 72 .000191 2003 52 .000157
1985 152 .000556 1995-1998 92 .000247 Z004 42 .000110
1986 lOZ .000274 1999 7Z .O00IgZ
1987 X0Z .000274 ZOO0 7Z .O0019Z
--Intmrest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Z I -04 -o~
FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE
IN THE
EST ATE OF WILLIAM L. KENT, DECEASED
KNOW ALL MEN BY THESE PRESENTS, that WHEREAS WILLIAM L. KENT, late
of Mechanicsburg, Cumberland County, Pennsylvania, deceased, died testate on April 21, 2,004,
"
having first made his Last Will and Testament, which was duly executed SePtci!iber 10;2.001,
:: i:iJ(", .
,.' .. ~-
1994 and is duly recorded in Cumberland County Courthouse, Register ofWills,Fil~n~o. 2t-04-
,.,.1.":...,,
0435;
1-,,)
I
WHEREAS, Gail Sausman and Suzanne Kent were named as C~~Executrices of"'
N
WILLIAM L. KENT'S Last Will and Testament;
WHEREAS, Letters Testamentary on the estate of said decedent were duly issued by the
Register of Wills of Cumberland County, and Letters were granted to Gail Sausman and Suzanne
Kent, hereinafter called Personal Representatives;
WHEREAS, the said Personal Representatives have gathered the assets of the estate of
the said decedent, and the assets consist of personal property to a total value of$50,457.13 as set
forth in Exhibit A, which is a statement of account of the Personal Representatives, and which is
attached hereto and made a part hereof and marked Exhibit A;
WHEREAS, the balance for distribution as shown in the said statement marked Exhibit A
has been distributed as herein indicated in accordance with the terms of the Last Will and
Testament of the said decedent;
NOW, THEREFORE, KNOW YE, that we, Gail Sausman and Suzanne Kent, being the
beneficiaries and heirs of the said decedent, and being those persons entitled to inherit under said
1
v-
Last Will and Testament, do hereby acknowledge that we have this day had and received from
the aforesaid Personal Representatives, in full satisfaction and payment, all sum or sums of
money, legacies, bequests and devices as are given, devised and bequeathed to us, which
amounts we have received this day, and which amounts are set opposite our names in the table
and schedule of distribution in said statement attached hereto and marked Exhibit A;
AND, we do hereby stipulate that in order to avoid the expense and time involved in the
filing of a formal account and schedule of distribution, we agree that no account is necessary,
and we do hereby agree that we do consent to distribution being made without the filing of an
account and schedule of distribution, the same to be with the same force and effect as if it had
been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas,
Cumberland County Branch.
THEREFORE, we and each of us do hereby remise, release, quit claim and forever
discharge the said Personal Representatives, their heirs, executors, administrators, assigns and
Marielle F. Hazen, Esquire of and from the said estate and from all actions, suits, payment,
accounts, reckoning, claims and demands whatsoever for or by reason thereof, or for any other
use, matter, cause or thing whatsoever touching upon the estate of the said decedent; and each of
us do further hereby covenant and agree that should any liability come due to the estate of the
said decedent after the signing of this agreement, each of us do hereby covenant and agree with
each other and the aforesaid Personal Representatives that we will contribute pro rata our share
of the estate to satisfy any and all claims, demands, suits or causes of action which may be
successfully prosecuted against the said estate or the aforesaid Personal Representatives after the
signing, sealing and delivery of this Family Settlement Agreement and Final Release.
2
IN WITNESS WHEREOF, we have hereunto set our hands and seals this _ day of
,200_.
Witness
Gail Sausman
Witness
Suzanne Kent
COMMONWEALTH OF PENNSYLVANIA
County of
)
) ss:
)
On this the _ day of
, 200_, before me, a Notary Public, the
undersigned officer, personally appeared Gail Sausman, known to me or satisfactorily proven to
be the person whose name is subscribed to the within instrument, and acknowledged that she
executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary Public
COMMONWEALTH OF PENNSYLVANIA )
) ss:
County of )
On this the _ day of
,200_, before me, a Notary Public, the undersigned
officer, personally appeared Suzanne Kent, known to me or satisfactorily proven to be the person
whose name is subscribed to the within instrument, and acknowledged that she executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary Public
3
STATEMENT OF ACCOUNT OF THE
EST ATE OF WILLIAM L. KENT
Assets
Alliance Bernstein Annuity
Refunds (Hospice & Bridges)
Cash, Bank Deposits, & Dividends
$24,519.38
$ 7,987.30
$17,950.45
$50,457.13
EXDenses
Funeral Expenses
Administrative Costs
Inheritance Tax
Hospice
Medical Bills
SPX Pension Refund
$ 6,950.75
$ 4,550.67
$ 3,452.28
$ 9,000.00
$ 150.20
$ 168.44
$24,272.34
Net Distributable Estate
$26,184.79
DISTRIBUTION TO BENEFICIARIES
Name
Gail Sausman
Suzanne Kent
Amount
$13,092.40
$13,092.40
EXHIBIT "A"
IN WITNESS WHEREOF, we have hereunto set our hands and seals this ~qJh day of
[)/Nrmlxll , 200~.
~.,. II! [0""".-
Wi ess
!1rxLQ !J(JJJ/)(fft{~
Gail Sausman
Witness
Suzanne Kent
COMMONWEALTH OF PENNSYLVANIA
)
) ss:
)
, 200t, before me, a Notary Public, the
,
County of 'Dou DJ., J n
.
On this the &~ay of ))t('en,h-er
undersigned officer, personally appeared Gail Sausman, known to me or satisfactorily proven to
be the person whose name is subscribed to the within instrument, and acknowledged that she
executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
NOTARJAL SEAl
JUliA R. ERa, NotaIy Pullh
Suoquehanna Twp.. Dauphin County
My Commission Expkes Nov. 5, 2005
COMMONWEALTH OF PENNSYLVANIA )
) ss:
County of )
On this the _ day of
,200_, before me, a Notary Public, the undersigned
officer, personally appeared Suzanne Kent, known to me or satisfactorily proven to be the person
whose name is subscribed to the within instrument, and acknowledged that she executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary Public
3
. ..
IN WITNESS WHEREOF, we have hereunto set our hands and seals this L day of
JCd\\Lary , 200~.
Witness
;/twt,! r;(;d.,;;J
Gail Sausman
~ t~
~~e~te
COMMONWEALTH OF PENNSYLVANIA
County of
)
) ss:
)
On this the day of
, 200_, before me, a Notary Public, the
undersigned officer, personally appeared Gail Sausman, known to me or satisfactorily proven to
be the person whose name is subscribed to the within instrument, and acknowledged that she
executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary Public
COMMONWEALTH OF PENNSYLVANIA )
) ss:
County of m&i~~U"r )
On this the'!:L day of~nwtr+ ' 200{: before me, a Notary Public, the undersigned
officer, personally appeared Suzanne Kent, known to me or satisfactorily proven to be the person
whose name is subscribed to the within instrument, and acknowledged that she executed the
same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~~~~
Notary Public
NOTARIAL SEAl
PATTI LYNN ATTANASIO, NOTARY PUBLIC
LOWER MERION TWP, COUNTY OF MONTGOMERY
MY COMMISSION EXPIRES APRil 16, 2007
3
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Kent William L
Date of Death: 4/21/2004
Will No. 21-04-0435
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:
I . State whether administration of the estate IS complete:
Yes x No
2 . If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3 . If the answer to No. I is Yes, state the following:
a.
account with the Court?
Did the personal representative file a final
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 X No
d . Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Clerk of ~he :rp;~~;rt and may be attached to this ~eport. Ii J~
Date: Uvt }ll~
Signatur "
Marielle F Hazen ESQuire
Name (Please type or print)
2000 Linglestown Road
Harrisbura PA 17110
Address
( 717 ) - 540- 433
Tel. No.
(;
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C0
Personal Representative
Capac ity :
C'~J
x
Counsel for personal
representative
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