HomeMy WebLinkAbout02-0107PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Catherine E. Westhafer
No. g,l-O,P,' lO ?
also known as To:
Deceased.
SocialSecurityNo. ]' 186-24- 8c~22
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut or
in the last will of the above decedent, dated ~' o ~ z 2 ! ~ ? q
and codicil(s) dated
Register of Wills for the
County of ~umberland in the
Commonwe~lth of Pennsylvania
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C,,mhorl and County, Pennsylvania, with
h er last family or principal residence at
? Creek Road am cn
(list street, number and muncipality)
70 r f January 21
Decendent, then __ yea s o age, died -
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 2 Creek Road Mechanicsburg$
situated as follows:
unknovm
unknown
WHEREFORE, petitioner(s) respectfully
presented herewith and the grant of letters
theron.
request(s) the probate of the last will and codicil(s)
tostamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
/';z-,3,F_ ?
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 3
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 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
before me this 2q'rh day of
January ~ 2002
NO.
Estate of Catherine E !4e~thafer
, DeCeased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW January 30th ~ 202, 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 3rd, 1974
described therein be admitted to probate and filed of record as the last will of
Catherine E Westhafer ;
and Letters Testamentary
are hereby granted to Michael Wes thafer
FEES
Probate, Letters, Etc .......... $ 18.00
Short Certificates(5 ) .......... $ 15.00
Renunciation ................ $
x-Pages (1) $ 3.00
JCP
b .00
TOTAL __ $ *.I.99
Filed .. January..30th,.2002 ............
d~isterofWiflsgMaz"y-C~. Lewis /
Qregn?y .T Wnrnh~r Enquir~ (61967)
ATTORNEY (Sup. Ct. I.D. No.)
900 Market Street ~emoyne PA 17043
ADDRESS
PHONE
MAILED LE~I~fERS TO ATTORNEY
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
(each) a subscribing witness to
law, depose(s) and say(s) that
the testat. ., sign the same and that
request of testat.__ in k__ presence and (in
other subscribing witness(es)).
codicil
'ill presented herewith, (each) being duly according to
__ present and saw
signed as a witness at the
of each other) (in the presence of the
Sworn to or affirmed and subscribed before
me this day ol
Register
(Address~,,~
(Name)
(Address)
21-2002-0100
REGISTER OF WILLS OF I_;{LI~,[5~KL~"4D COUNTY
OATH OF NON-SUBSCRIBING WITNESS
familiar with the signature of 0-4 .-~[ ~'~ ~ ~ ~ /1~~',~
testat 0~ of (erie t e nbin ' ess he will presented herewith and
that I believei the signature on the will is in the handwriting of
to the best of /}q L/ knowledge and belief.
me this 29th day of
· January 1 ~9,~x 2002
(Name)
I~,~.
(,4 ddress)
(Name)
(.4 ddress)
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent ~filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 8010658
No.
Local Registrar
)ate}
21-2002-0100
Cumberland
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
ISEXFemale Is°c':tL s~cuR'~ "u~aEn IO~E o~ o[~.,uc,~ i) .....
Catherine
E
. Westhafer 1, 1~ 186 -- 24 -- 8922 J, January 21. 2002
I ~ / Apr 15 1931 ICarlisle Pennsylvania h~ ~.~ ~ ~ I~ m _ m 9~'
I t i~ ' l, ' I~ I .........
I I
Silver Spring 2 Creek Road =~ ~*~' 1'~' ~ite
I~. I~. It ' '
Assemoler .. a,a 12 (,~=5,~ ~dowed
~m.s u.t,~ ~.c~. ~.z~ J~C~.T'S Pennsylvania
~TU*t · ,,.~ ~.~ Silver Spring
2 Creek Road ~ "*~' ~ ' '
Mechanicsburg, Pennsylvania 17055~~ ~
~, ,~-~ Cumberland ~ .,.~ ~,~ ,~
,,. [,,. Pearl Helen Derr
~ ' ..................... ~,~ 2 Creek Road Mechanicsburg Pa 17055
~ ~ ~1 Jan 23, 2002 Mechamcsbur~ Cemete~ I Mochanicsbur~ ~ennsy vania
21-2002-0107
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
(each) a subscribing
law, depose(s) and say(s) that
the
codicil
will presented herewith, (each) be
qualified according to
present and saw
the testat , sign the same and
request of testat__ in h~
other subscribing witness(es)).
signed as a witness at the
(in the presence of each other) (in the presence of the
Sworn to or affirmed and before
me this day of (Name)
// 19
.... / :dress)
_ · .... Register
(Address)
21-2002-0100
COUNTY
NON-SUBSCRIBING WITNESS
.I~IEGI~R OF WILLS OF
(each) a subscriber hereto, (each) being duly qualified according to_ law. depose(s) and say(s) that
codicil
testat ~ of (one of :~e guSgcr~ing wi~ses to) the ~ presented herewith and
~ codicil
that
believ~ the signature on thews in the handwriting of
Sworn to or affirmed and subscribed before
me this 30th day of
Mar~:%ewis - Registegl
LAST WILL AND TESTAMENT OF CATHERINE E. WESTHAFER
2!-2002-01U0
I, CATHERINE E. WESTHAFER, of the Township of Silve~ Spring,
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.
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 re-
mainder of my estate, real, personal and mixed, whatsoever and
wheresoever the same may be situate, to my husband, Richard L.
Westhafer, absolutely and unconditionally.
In the event that my husband, Richard L. Westhafer, should
predecease me, or should he die at about the same time as I do,
such as in an accident common to both of us, then in such event,
I give, devise and bequeath my entire estate, of whatsoever nature
and wheresoever situate, to my son, Michael L. Westhafer, his
heirs and assigns.
LASTLY, I nominate, constitute and appoint my husband, Richard
L. Westhafer, Executor of this my Last Will and Testament, and in
the event that my said husband should predecease me, or should he
Michael L. Westhafer, Executor of this my Last Will and
Testament, in his place and stead.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this _~ day of C~ , A. D., 1974.
Catherine E. Westh~fer
(SEAL)
Signed, sealed, published and declared by the above named,
Catherine E. Westhafer, 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.
I
I
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: )
ESTATE OF CATHERINE E. WESTHAFER, )
Deceased )
NO: 2002-00107
CERTIFICATION OF NOTICE UNDER RULE 5.6 (A)
Name of Decedent: Catherine E. Westhafer
Date of Death:
January 21, 2002
To the Register:
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of the above-captioned estate on
February 7, 2002:
Name: Address:
Michael Westhafer
2 Creek Road Mechanicsburg PA 17050
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except: None
Name: Gregory J. Katshir, Esq.
Address: 900 Market Street
Lemoyne PA 17043
Telephone: (717) 763-8133
Capacity:
X
__Personal Representative
Counsel for Personal
Representative
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Michael L Westhafer
being duly sworn according to law, deposes and says that he is the
Executor of the Estate of Catherine E Westhafer
late of --__S.~l_v~_Spring ..... , Cumberland County, Pa., deceased and that fha
within is an inventory made by Michaoi--L W=o~¢er , the said ~9C,ltOr
of the entire es+ate of seld decedent, consistin9 of ell ~]~nel property and re~l estate, except real estate outside
the Commonwealth of Pennsylvenle, end that the figures opposite each item of the Inventory represent it's felt value
es of the date of decedent's death.
and subscribed before me,
Date of Death
Executor. Administrator
2 Creek Road
Mechanicsburg PA 17D50
Address
Dey Month
Yeer
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as fo personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
0
0
I
0 cm ~
~ Z ·
0
0
E
0
Inventory of the real and personal estate of
Catherine E Westhafer
deceased
1 2 Creek Road Mechanicsburg PA 17050 (real property)
2 M&T Bank checking account #2670040365
3 Prudential Financial Policy Numbers 512911085 and, 540202550
4 1991 Subaru Legacy L Sedan 4 door
5 Misc personalty
6 US Allianz Valuemark II Variable Annuity
7 Nationwide Single Pmemium Annuity
8 Lincoln Benefit Life Co Deferred Annuity
9 Lincoln Benefit Life Co Deferred Annuity
10 Lincoln Benefit Life Co Deferred Annuity
TOTAL
$94 670
h34 085
$8951
$2940
$iooo
$104918
$67:802
i$82 696
~2899
gl5 066
~415030
33
74
27
27
61
36
44
O2
REV4500 EX (640)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
,,2 L- ./_ _ _
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ Westhafer Catherine E
Z - ~ 186 - 24 - 8922
~ DATE OF DEATH (MM-DB-YEAR) DATE OF BIRTH (MM-DB-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
O 1/21/O2 4/15/31 REGISTER OF WILLS
U.I (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE iNITIAL) SOCIAL SECURITY NUMBER
fl.
O.
I--
Z
ILl
1:3
Z
o
o
U.J
[~Xl. Original Return
---]4. Limited Estate
[~6. Decedent Died Testate (Attach copy of Will)
[~9. Litigation Proceeds Received
[~2. Supplemental Return
[]4a. Future Interest Compromise (date of death after 12-12-82)
[---~ 7. Decedent Maintained a Living Trust (Attach copy of Tr~st)
['~ 10. Spousal Poverty Credit (date of death be~veen 12-31-91 and 1-1-95)
~]3. Remainder Return (date of death prior to 12-13-82)
[~5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
--]11. Election to tax under Sec. 9113(A) (Attach Sch O)
NAME
FIRM NAME (If Applicable)
~tshir
TELEPHONE NUMBER
(717) 763 8133
COMPLETE MAILING ADDRESS
900 Market Street
Lemoyne PA 17043
14.
1. Real Estate (Schedule A) (1) $94 ~ 670, OO
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) $ 4¢~, 9 77,07
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
r~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) $ 2 73 382, 95
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) ~: 1 '3 q. 91 ~ 1
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) $ 525, 53
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
OFFICIAL USE ONLY
(11) $12,907,44
(12) $402~122.58
$402 122,58
!
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) x .0 __ (15)
16. Amount of Line 14 taxable at lineal rate $402, 122 58 x .0 45 (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .16 (18)
19. Tax Due (19)
$18~095.52
$18.09.5.52
I
Decedent's Complete Address: ,
STREET ADDRESS 2 Creek Road
CITY Mechanicsburg ISTATE PA I ziP 17050
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount $904.78
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C ) (2)
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.
(1) $18~ 095, 52
(3)
(4)
(5)
(5A)
~q04,78
9!7;!90-7/~
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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 property transferred; .......................................................................................... []
b. retain the dght to designate who shall use the property transferred or its income; ............................................ [] ~"
c. retain a reversionary interest; or .......................................................................................................................... [] Z
d. receive the promise for life of either payments, benefits or care? ...................................................................... []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. [] []
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 penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSONAE F~J,LING~ DATE
ADDRESS
SIGNATURE OF PREPA~R OTHER T~N R~SENTATIVE DATE
For dates of death on or after July 1, 1994 and before Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~iving spouse is 3%
[72 P.S. fi9116 (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 su~iving 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 assets and filing a tax return are still applicable even if
the sullying 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 ~enty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
ora stepparent of the child is 0% [72 RS. ~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 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.
R~-V-15U2 ~-X+ (12-85) ~r~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE A
REAL ESTATE
Catherine E Westhafer FILE NUMBER
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value
which is defined as the price 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.
ITEM
NUMBER
1.
DESCRIPTION
2 Creek Road Mechanicsburg PA 17050
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of same size.)
VALUE AT DATE
OF DEATH
$94 670 00
S 94 670 00
REV-1508 EY.* (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATEOF Catherine E,, Westhafer
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
M&T Bank ~ Checking account #2670040365
Pmndential Financial
Policy Numbers 512911085 and 540202550
1991 Subaru Legacy L Sedan 4 door
Misc personalty
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
334 085 33
$8 951 74
$2 940 O0
~1 000 00
46 977 07
REV-1510 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Catherine E~ Westhafer
FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPER~ % OF
ITEM INCLUDE THE NAME OF THE T~SFEREE. THEIRRE~TIONSHIPTODECEDENT~DTHE DATE OF T~NSFER. DATE OF DEATH DECD'S EXCLUSION TA~BLE VALUE
ATTACH A CO~ OF THE DEED FOR R~ ESTATE.
NUMBER VALUE OF ASSET INTEREST (~F~rCABLE)
1. US Allianz Yaluemark II variable a~nuit5 ~104~918 27 100 3104 918 27
contract #DA210344 ' '
2 Nationwide Single Premium Annuity $67 802 27 100 $67 8~2 27
contract #01~,0534207
3 Lincoln Benefit Life Co, Deferred
annuity $82~696~61 i00 $82 696 61
contract #28580
4 Lincoln Benefit Life Co. Deferred
anniuty $2 899~36 100 $2 890 36
contract #27919
5 Lincoln Behefit Life Co Deferred
annuity $15,.066~44 100 $15 066 4~
TOTAL(AlsoenteronlineT, Recapitulation) $ 273 382 95
(If more space is needed, insert additional sheets of the same size)
REV-1511EX + [1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Catherine E. Westhafer
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A.
1.
2
5.
6.
7.
FUNERAL EXPENSES:
Myers Funeral Home.: Inc
First Church of God
Mechanicsburg
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
Zip
City State
Year(s) Commission Paid:
Attorney Fees Gregory J.. Katshir. Esauire
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State __
Zip
Relationship of Claimant to Decedent
Probate Fees Filing fees advertising costs
Accountant's Fees
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
Tax Return Preparer's Fees
AMOUNT
~7 ~10 O0
,~136 00
$4 150 30
,~185 61
12 381 91
REV. 1512 EX ~ I1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES,& LIENS
Catherine E Westhafer FILE NUMBER
Include unreimbursed medical expenses,
ITEM
NUMBER DESCRIPTION AMOUNT
1.
2
3
4
5
6
Carlisle Regional Medical Center
Suburban Cable
Dr,~ Brier
PA American Water
PP&L
sewer
Verizon
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
~22 07
~67 40
~94 15
$45 02
$87 95
$48 25
$ 525~53
REV-1513 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF Catherine Westhafer
SCHEDULE J
BENEFICIARIES
FILE NUMBER
NUMBER
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLEDISTRIBUTIONS(includeoutdghts~usaldistributions)
Michael L, Westhafer
2 Creek Road
M~chanicsburg PA 17050
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
son
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINE~
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
15 THROUGH 17, AS APPROPRIATE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
100%
AMOUNT OR SHARE
OF ESTATE
(If more space is needed, insert additional sheets of the same size)
ON REV 1500 COVER SHEET
LAST WILL AND TESTAMENT OF CATHERINE E. Wr'!SI'HAFEH
I, CATHERINE E. WESTHAFER, of the Township of Silver Spring,
County of Cumberland and State of Pennsylvania, being of sound
and disposing m~nd, memory 8nd understanding, d~' make, publish
and declare this my Last Will and Testament.
1.
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 ali the rest, residue and re-
mainder of my estate, real, personal and mixed, whatsoever and
wheresoever the same may be situate, to my husband, Richard L.
Westhafer, absolutely and unCondt~iOh~lT~~
In tSe event that my husband, Richard L. Westhafer, should
predecease me, or should he die at about the same time as I do,
such as in an accident common to both of us, then in such event,
I give, devise and bequeath my entire estate, of whatsoever nature
and wheresoever situate, to my son, Michael L. Westhafer, his
heirs and assigns.
LASTLY, I nominate, constitute and appoint my husband, Richard
L. Westhafer, Executor of this.my Last Will and Testament, and in
the event that my said husband should predecease me, or should he
be unable or unwilling to serve in such capacity for any reason,mr~
then in such event, I nominate, constitute and appoint my son,
Michael L. Westha£er, Executor of this my Last' Will and
Testament, in his place and stead.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this day of JO3 ~ ~,
Catherine E. West'
(SEAL'
Signed, sealed, published and declared by the above named,
Catherine E. Westhafer, 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 .....
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)
OO1O79
KATSHIR GREGORY J
900 MARKET STREET
LEMOYNE, PA 17043
........ fold
ESTATE INFORMATION: SSN: 186-24-8922
FILE NUMBER: 2102-01 07
DECEDENT NAME: WESTHAFER CATHERINE E
DATE OF PAYMENT: 04/17/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/21/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $17,190.74
REMARKS:
TOTAL AMOUNT PAID:
GREGORY KATSHIR ESQUIRE
$17,190.74
SEAL
CHECK# 102
INITIALS: JA
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF TNDIVIDUAL TAXES
1NHERTTAHCE TAX DTVTSTON
DEPT. 280601
HARRISBURG, PA 17128-060!
COMMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
*O2
GREGORY J KATSHZR ESQ
900 HARKET ST
LEMOYNE PA 170q~ :,
DATE
ESTATE OF
DATE OF DEATH
· ?~ZLE NUHBER
'COUNTY
ACN
05-27-2002
WESTHAFER
01-21-2002
21 02-0107
CUHBERLAND
101
REV-ISq7 EX AFP (01-gE)
CATHERINE E
Amount Rmmi*tod I
HAKE CHECK PAYABLE AND REHZT PAYMENT TO.'
REGTSTER OF WTLLS
CUHBERLAND CO COURT HOUSE
CARLTSLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01'OE) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WESTHAFER CATHERTNE E FILE NO. 21 02-0107 ACN 101 DATE 05-27-Z002
TAX RETURN #AS: { X) ACCEPTED AS FILED ( } CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS=.
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rea! Estate (ScheduZe A} (1)
2. Stocks and Bonds (Schedule B} (2)
3. Closely He~d Stock/Partnership Interest (Schadulo C) (3)
~. Mortgages/Notes Roce{vab~e (Schedule D) (q)
$. Cash/Bank Depos{ts/M~sc. Personal Property (Schedule E) (~)
6. Jointly O,nod Property (Schedule F) (6)
7. Trensfors (SchoduZo G) (7)
8. Total Assots
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funora! Expenses/Ada. Cos~s/N{sc. Expenses (Schedule H) (9)
10. Debts~Hot,gage Liabilities~Liens (Schedule I) (10)
11. To,al Deductions
9q;670.00
.00
.00
.00
q6;977.07
.00
NOTE: To insure proper
credit to your account,
submit tho upper portion
of thLs form with your
tax payment.
273~$82.95
(8) q15,050.02
12,$81.91
12.
13.
lq.
NOTE:
525.53
(11)
Net Value of Tax Return (12)
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13)
Not Value of Estato Subjoct to Tax (Ii)
If an assessment Nas lssued previously, lines 14, 15 and/or 16, 17,
reflect figures that lnclude the total of ALL returns assessed to date.
OZ$COUNT (+l
INTEREST/PEN PAID (-)
]2.907.qq
q02,222.58
.00
q02,122.58
17,190.7q
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADD[T/ONAL INTEREST.
TOTAL TAX CREDI:T
BALANCE OF TAX DUEI .00
INTEREST AND PEN. I .00
TOTAL DUE I .00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REIIUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" {CR)~ YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THTS FORM FOR INSTRUCTIONS. )
90q.78
AMOUNT PAID
ASSESSHENT OF TAX:
15. Amount of Line lfi at Spousal rate
16. Amount of Line 1~ taxable at Lineal/Class A ra~o
17. Amount of Line ~q at Sibling rata
18. Amount of Line lq taxable at Collateral/Class B rata
19. Principal Tax Duo
TAX CREDZTS:
PAYMENT / RECEIP1
DATE NUMBER
0q-17-2002 CD001079
(1.5} .00 X O0 = .00
(16) q02,122.58 x Oq5 = 18,095.52
(17) . O0 x 12 = . O0
(18) .00 x 15 = .00
(29)= 18,095.52
18 and 19 ~ill
RESERVATION: 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 Coeaonmealth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes
at the lamful Class B (collateral) rate on any such future interest.
To ~ulfi11 the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S.
Section g140).
PAYNENT: Detach the top portion of this Notice and submit aith your payment to the Register of NiIls printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
REFUND (CR): A refund of a tax credit, ehich ams not requested on the Tax Return) say be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special Z~-hour
ensmering service for fores ordering: 1-800-561-Z050~ services for taxpayers aith special hearing and ! or
speaking needs: 1-800-~7-5010 (TT only).
OBJECTIONS: Any party in interest not satisfied aith the appraisement, alloeanca, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of
this Notice by:
--aritten protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, OR
--election to have the setter determined at audit of the account of the personal representative, ON
--appeal to the Orphans' Court.
PURPOSE OF
NOTICE:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Factual errors discovered on this assessment should ba 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-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacedsnt's death, a five percent (SI) discount of
the tax paid is allowed.
The ISX tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. 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 one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary frae calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z002 are:
Year Interest Rate Daily Interest Factor Year
Interest Rate Daily Interest Factor
1981 ZOZ .0005~8 1991 91 .0002~7
1963 161 .000~38 1995-199~ 71 .000192
198~ 111 .000301 1993-1998 9X .ODOZ¢7
1985 13X .000556 1999 7X .000191
1986 IOZ .00027~ ZOO0 81 .O00Zl9
1987 9Z .000147 ZOO1 91 .0002~7
1988-1991 llX .DO0301 ZOOZ 6X .00016~
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI;IUENT )[ DATL¥ 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 sheen on the
Notice, additional interest must be calculated.
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF CATHERINE E. WESTHAFER )
Deceased )
NO: 21-02-0107
RECEIPT AND RELEASE
I, Michael L. Westhafer, do hereby acknowledge that I am
receiving the sum of $384,689.84 as payment of any amount that I
may be entitled to receive for any and all entitlements, due to me
from the Estate of Catherine Westhafer and acknowledge that this is
full and complete satisfaction of any and all devises, bequeaths,
rights, entitlements or claims of any kind that I have against the
above referenced estate.
I further acknowledge that I accept this distribution,
full disclosure of all administration of the estate, and
acknowledge that this does not include any funds in joint bank
accounts, other than funds held jointly between myself and
decedent.
I further hereby release Michael L. Westhafer, Executor,
from any claims and liabilities which may arise against him as a
result of the administration of the Estate of Catherine Westhafer,
and agree to hold him harmless and reimburse him my pro rata share
of any such expense incurred by him as a result
administration of the estate, should a charge be imposed.
of the
I hereby expressly waive my right to have a formal
accounting prepared and presented to the Court, with the
understanding that such a waiver forever bars me from claiming that
Michael L. Westhafer, Executor, has committed any mistake, error,
negligent act, or wrong in connection with the receipt, management
and/or disposition of the assets of the Estate of Catherine
Westhafer.
INTENDING to be legally bound, I have signed this Receipt
and Release, this ~ day of -~£ , 2002.
WI
Michael L. Westhafer
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY
UNTIL COMPLETION ~
STATUS REPORT UNDER RULE 6.12
Name of Decedent: 1~/~ '[t~ L~.t~0 t
Date of Death: ~[~1/o7_
EstateNo.: Z~- o'?-
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to completion of the administration of the above-captioned estate:
State whet~her administration of the estate is complete:
Yes'/ No
Date: 6/6/~7_.
,!
(MAH:rmffAM3)
If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
(date)
If the answer to No. 1 is yes, state the following:
A. Did the per~nal 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: (Not Applicable in Dauphin County)
C. Did the personal representative state an account informally to the parties in
interest? Yes No
.:4 D. Copies of receipts, releases, joinders and approvals of formal or informal
~.-~ accounts may be filed with the Clerk of the Orphans' Court and may be attached
~ to this report, hat'ur
~ Sig
Name (Please type or print)
Address
Telephone No.
R.W. - 58,
Capacity:
Personal Representative
Counsel for Personal Representative