HomeMy WebLinkAbout04-0139Register of Wills of York County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of C. 'I~'qEI~ ~
also known as ~ I(. (]RL]BB
JAMES W. ~ and t~IqNIE S.
No. 21-0 /° 13q
, Deceased Social Security No. 204-01-9853
Petitioner(s) who is/are 18 years of age or older, apply(les) for:
(COMPLETE "A" OR "B" BELOW:)
[] A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execute)rs named in the last Will of the
decedent, dated July 23. 2001 and codicil(s) dated T~c~rnh~-r, .':l; 9.00,,]
( State relevant circumstances, e.g. renunciation, death of executor, etc.)
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the
documents offered for probate; was not the victim of a killing and was never adjudicated incompetent:
[] B. Grant of Letters of Administration
(d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship Residence
(COMPLb I b tN ALL CASES:) Attach additional sheets if necessary
Decedent was dcmiciied at death in CLl'nber land County, Pennsylvania, with his/her last family
or principal residence at 351 Nittanv. Messiah Villno'~.. M~c~hunlo~h,n-o'. ' - (list street, n~'ml~er, and municipality~ ......
Decedent, then g6 years of age, died January 30; 2004 20__
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
, at
M~.~.~iuh Vi 1 luo.o Mechanicsburg -(£o~ifio5~/ ,
$ 175,000.00.
$
situated as follows: none
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant
of letters in the appropriate form to the undersigned:
I ...-.--// -- '"',$,~tu~ ///' Typed or printed name and residence
""'"---~YLrr~m .~rD~'/23-- Bonnie ~. Sarmo, ltD 1. New Bloomfield. PA
snaceNVills PetG rantLb'2001
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT, 280601
HARRISBURG, PA 171Z8-0601
REV-1500
INHERITANCE TAX RETURN
E
C
E
D
E
N
T
RESIDENT DECEDENT
CAPB
HpRL
EpIO
caAC
v~TK
"-ES
Co"
C
O
M
T
I
0
OFFICIAL USE ONLY
FILE NUMBER
21-04-00139
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Grubb C. Kenneth
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
01/30/2004 I 06/17/1917
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
204-01-9853
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
U (date.of death _,
3. Remainder Return priorto lZ-13-8/)
5. Federal Estate Tax Return Required
i 8. Total Number of Safe Deposit Boxes
r~ 11. Election to tax under Sec. 9113(A)
(Attach Sch O)
1. OriglnaIReturn ~ 247! Supplemental Return
4. LimltedEstate · FuturelnterestCompromlse(dateofdeathafterlZ-1Z-8Z)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
I I 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit
(date of death between 12-31-91 and 1 - 1-95)
NAME
Wm. D. Schrack III Esq.
FI RM NAM E (if Applicable)
Wm. D. Schrack, III Esquire
COMPLETEMAILINGADDRESS
124 W. Harrisburg Street
Post Office Box 310
Dillsburg, PA 17019-0310
TELEPHONE NUMBER
717./432- 9733
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
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.
None
None
None
None
99,416.75
None
479,723.88
48,369.72
6,313.75
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
OFFICIAL ~.U~jE ONLY
(8) 579,140.63
(11) 54,683.47
(12) 524,457.16
(13
(14) 524,457.16
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
14.
x .0 0 (15) 0.00
0.00 X .0 45 (16) 0.00
10,000.00 X .12 (17) 1,200.00
514,457.16 X .15 (16) 77,168.57
(19) 78,368.57
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2)
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
20.
Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
Nittany Buildin~ - Apt 4/351
Messiah Villase
CITY
Mechanicsbur~
STATE
PA
ZIP
I 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable D. Interest
E. Penalty
0.00
65,000.00
3,421.05
Total Credits ( A + B + C ) (2)
(1) 78,368.57
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 1 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 + SA. 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
1. Did decedent make a transfer and: Yes No
a. retaintheuseorincomeofthepropertytransferred; .........................
b. retain the right to designate who shall use the property transferred or its income; ...........
¢. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ [~ [~]
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? ................................ IXl L_.]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
68,421.05
0.00
0.00
9,947.52
0.00
9,947.52
Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of rny 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.OFPERSON RESPON~FOP~FILING~R, ETURN James W. Grubb DATE
~ ~ ~>/ ////' ~ State Route 235 D A/,T~~/~//
:- .........................
SI(~ATURE/~t3REPP)~r~'l~ER T'~IAN REPRESENTATIVE Wm. D. Schrack, III Esquire
/ ....................
/ ~~~~ Dillsburg, PA 17019-0310 ~ ~ ~
For dates of death on or a~er Ju{y 1, 1994 and before Janua~ 1, 1995, the tax rate ~mposed 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 a~er Janua~ 1, 1995, the tax rate imposed on the net va~ue of transfers to or for the use of the surv~vln~ spouse is 0%
[72 P.S. 911~ (a) (1.1) (ii)]. The statute does not exempt a transfer to a survivin~ spouse from tax, and the statuto~ requirements for disclosure of assets
and fili.~ a tax return are still applicable even if the survivin~ spouse is the only beneficial.
For dates of death on or a~er July 1, 2000:
The tax rate i~posed on the .et va{ue of tra.~ers fro~ a deceased child twen~-one years of a~e or youn~e~ at death to or for the use of a natural
parent, an adoptive parent, or a stepparem of the child is 0% [72 P.S. 9116 (a) (1.~)].
The tax rate imposed on the net value of t~ansfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
The tax rate i~posed o~ the net value of ~ansfers to or for the use of the decedent's siblim~s Js 12% [72 P.S. 911~(a)(1.3)]. A sibl~n~ is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by b~ood or adoption.
copyright (c) Z000 form sof~ware onN The tackner Group, {nc. Fo~m R~V-~ 500 EX (Rev. 6-00)
ADDITIONAL Personal Representatives
Estate of C. Kenneth Grubb SS# 204-01-9853 01/30/2004
Under penalties of perjury, the undersigned declare that they
have examined this return, including accompanying schedules and
statements, and to the best of their knowledge and belief, it is
true, correct and complete.
Signature
Marne
Address Line 1
Address Line 2
City, State, Zip
Date
Bonnie Sanno
R.D. #1, Box 364
New Bloomfield, PA 17068
SOLE CODICIL OF C. KENNETH GRUBB
I, C. KENNETH GRUBB, of 351 Nittany, Messiah Village, Pennsylvania, declare this to be
the sole Codicil to my Last Will and Testament dated July 23,2001.
ITEM 1: I delete the bequest contained in Item 3(D) of my Will dated July 23, 2001.
ITEM 2: In all other respects, I hereby ratiR..,, confirm, and republish my Last Will dated
July 23, 2001, together with this sole Codicil, as and for my Last Will and Testament.
)_<.7__..x lN WIINESS WHEREOF, I have hereunto set my hand this ~-~/5 day of
2003.
--.~-' ~ 1///7f~7.~ i
C. KENNETH GRUBB
Signed, published, and declared on the date fl]ereofbv the above named C. KENNETH GRUBB as and for the
sole Codicil to her Last \Vill daled July 23.2001. in the presence of us. who. at her request, in her presence, and in the
presence of each off,er, have subscribed our names as wimesses hereto.
0
COMMONWEALTH OF PENNSYLVANIA, COUNTY OF YORK:
We. C. KENNETH GRUBB, w/,~. :~. ...ec,,/,~,O¢~.-. z.~
and
· ./~'/C ~ ¢. 7"Z't,,,:~ . the Testator and thewimesses herein, do herebv declare to
the undersigned authority that the Testator siened and executed tlfis Codicil. that it was signed willingly a~ a free and
voluntary act. and il~at e~ch of the witnesses, i~ the presence and hearing of tlie Testator signed the Codicil as witnesses.
and that Io the best of their knowledge, the Teslator was at ~l~e time eighteen (18) years of age or older, of sound mind~
and under no constraint or undue ilffluence. '
SWORN TO AND SUBSCRIBED
B_~ME THIS .~-.~ DAY
?F -/-'~C~.,~'~'/~ .2003.
F'~-" , ~OTA~V PfBLIC
OF
C. KENNETH GRUBB
BE IT REMEMBERED, that I, C. KENNETH GRUBB, unremarried widower, of
Messiah Village, Mechanicsburg, Upper Allen Township, Cumberland County, Pennsylvania, being
of sound mind, memory and understanding, do make, publish and declare this as and for my Last Will
and Testament, hereby revoking and making null and void any and all Wills and Testaments and
writings in the nature thereof by me at any time heretofore made.
ITEM 1: I direct that my hereinat~er named Co-Executors pay all my just debts, my funeral
expenses, and the expenses of the administration of my estate. With this direction, I authorize and
empower my Co-Executors to expend for my funeral expenses and interment such amounts as they
may consider necessary and proper, without regard to any limit that may be prescribed by a court of
law.
ITEM 2: I direct my Co-Executors to pay all inheritance, estate, succession, and legacy taxes
of whatsoever nature and kind, to which my estate, or the transfer of any property passing hereunder
or otherwise passing by reason of my demise, may be subject, and to charge such taxes against my
residuary estate. It is my intention that none of the aforesaid taxes, either federal or state, on any
property required to be included in my gross estate, under the provisions of any state or federal law
now in force or hereafter enacted, shall be prorated among the persons interested in my estate to
whom such property is or may be transferred or to whom any benefit accrues.
ITEM 3: I give and bequeath the sum of FIVE THOUSAND DOLLARS ($5,000.00) to
each of the individuals identified in this Item of my Will:
A. My spouse's brother, ALLEN O. BAKER, of 727 West Locust Street, York,
Pennsylvania;
B. My spouse's sister, VERA REHRER, of 5012 Virginia Avenue, Harrisburg,
Pennsylvania;
C. My great nephew, ERIC GRUBB, of Liverpool, Pennsylvania; and
D. My good neighbor and friend, HARRY L. I~LARSH, of 20 S. West Avenue,
Shiremanstown, Pennsylvania
ITEM 4: I give and bequeath unto my spouse's nephexv, BARRY BAKER, my Pennsylvania
House Drop-Leaf Desk, believed to be cherry.
ITEM 5: I give and bequeath unto my great nephew, ERIC GRUBB, my antique mantel
clock.
ITEM 6: I give and bequeath unto TLMOTHY MARSH, of Shermans Dale, Pennsylvania,
the covered bridge painting and barn painting each of which was prepared by his mother.
ITEM 7: I give and bequeath unto PETER MARSH the two paintings of barns in wooded
settings, in round frames, which were painted by his mother.
ITEM 8: All the rest, residue and remainder of my estate, of whatsoever nature and
wheresoever situate, whether it be real, personal or mixed, including property over which I have a
power of appointment, I give, devise and bequeath unto JAMES W. GRUBB, BONNIE S.
SANNO, BARRY BAKER, and RICHARD GRUBB, in equal shares.
2
ITEM 9: In the event that any of the beneficiaries named in the foregoing section of this Will
should predecease me, leaving issue surviving, I direct that the share of such deceased beneficiary
shall pass to his or her issue, in equal shares. If any of the beneficiaries should predecease me without
leaving issue surviving, I direct that the share of that deceased beneficiary lapse, and that the balance
be divided among the surviving beneficiaries.
ITEM 10: I nominate, constitute and appoint my nephew, JAMES W. GRUBB and my
niece, BONNIE SANNO, or the survivor of them, to serve as Co-Executors of this my Last Will and
Testament.
ITEM 11: I direct that my hereinbefore named Co-Executors shall not be required to give
bond for the faithful performance of their duties in this or any jurisdiction.
2TNESS WHEREOF, I have hereunto set my hand and seal this ,,-~/~/--day of
_h'.,~2~,/.. ,,--~ ,2001.
// /
C. KENNETH GRUBB
The preceding instrument, consisting of this and two (2) other typewritten pages, was on the
day and date thereof signed, sealed, published, and declared by the Testator herein named, as and for
his Last Will and Testament, in the presence of us, who, at his request, in his presence and in the
presence of each other, have subscribed our names as witnesses hereto.
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND :
,~ We, C.~KENNETH G RUBB, ~~.~ ~.~/i ~~i~/~/-~ and
~ ~.~ ~ ~~~, ~h~ ~e~ta~o~ ~ ~h~wi~ne~e~, ~e~ve,y, who~ nam~ a~
signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the
undersigned authority that the Testator signed and executed the instrument as his Last Will and
Testament, and that he signed willingly, and that he executed it as his free and voluntary act for the
purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator
signed the Will as witnesses, and that to the best of their knowledge, the Testator was at the time
eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence.
SWORN TO AND SUBSCRIBED
BEFORE~ME THIS ~-~/_DAY
I Notarial Seal I
Judy,, N. Schrack, Notary Public
DJIIsburg Boro, York County
My Commission Expires June 13, 2003
Member, Penns.vlvanie Association c! Notaries
C. KENNETH GRUBB
DEPOSIT BOX
COMMONWEALTH OF PENNSYLVANIA
C EPARTMENT OF REVENUE I NVE NTORY
· ..ER TA.CE D,WSIO.
DEPT. 280601
HARRISBURG, PA 17128~601
Please Print or Type
MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS
~ FILE NU~IB~ER SOCIALSECURITY OR DEATH
DECEDENT'S NAME (LAST, FIRST, MIDDLE) _ _ ~'~ DATE OF DEATH --
ADDR.~ESS OF DECEDENT (STREET) . (CITY) _ (STATE) /3 ,{ZIP CODE)
NAME AND ADDRESS OF PERSON ~EQUESTING THE OPENING OF THE SAFE DEPOSIT BO~
NAME, ADDRESS AND RE~TIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING
a. . (RE~TIONSHIP)
(ZIP CODE)
(NAM~---~
(ciTY)
(RELATIONSHIP)
(ZIP CODE)
(STR%A~ ~)
(NAME) '~ ' f ~r
(ZIP CODE)
(STREET NAME) (CITY)
~' NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED
(STATE) (ZIP CODE)
(NAME)
(STREET NAME) ~.~/~_~ ~..~ ~/~='~'/
i~ NAME OF PERSON MAKING LASrr ENTRY
[[~ DATE OF CONTR/~T TO RENT BOX [1~ N'0'-MB~=~ OF ~bX
~1 NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX
/ (CITY) (STATE) ~
[~ DATI~ AND TIME OF LAST ENTRY
TITLE UNDER WHICH BOX IS~EQUESTED
(ZiP CODE)
(STREET ADDRESS)
(CITY) (STATE) (ZIP CODE)
b. (NAME)
(STREETADDRESS)
(CITY) (STATE) (ZIP CODE)
NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY
WAS A WILL IN THE BOX? [] YES ~ If yes, a. Date of will:
b. Name and address of personal representative, if named in the will
(NAME)
(STREET NAME) (CITY) (STATE) (ZIP CODE)
c. Name and address of attorney, if any
(NAME)
(STREET NAME) (CITY) (STATE) (ZIP CODE)
SAFE DEPOSIT BOX INVENTORY ''Page'. [ '0r:J" ''
INSTRUCTIONS " '-
(1) Cash: Report total only.
(2),.Stgcks:.,Lis,t in.~.e.tai! every common or preferred certificate, warrant or other rights found in box. Stocks are to be
, ~ ::: ..:~ _--=. designated by name of company, certificate number, date of certificate, name in which stock is registered, and
-.'; :' ~ number of shares and class of stock.
~ (3) ObligatiOns 6~ UiS. Government: Number of items, date of issue, face value, names in which registered and
type of ownership, i.e., jointly held, payable on death, etc.
(4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds)
(5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book,
name of bank and branch, and balance.
(6) Je~velry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible.
(7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully
as possible.
(8) All other contents.
ITEM
NO. ITEM DESCRIPTION
f
I CERTIFY UNDER PENALTY OF ~E~JUR¥ THAT THE ABOVE RECO~D IS P~SON ~CEIVING COPY O~
CORRECT AND ~OMP/E]~E TO THE BEST OF MY KNOWLEDGE AND BELIEF. SA~ DEPOSIT 8OX INVENTORY:
P~INT TTTLE DATE C~CK ~P~OP~SOX:
J~ ~O~ d%~O~ ~ ~EstateRepresentativ. U Joint owner of safe deposit box
NOTE: Attach additional 8%" x 11" sheet(s) if necessary or use duplicates of this page of form.
REV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
C. Kenneth Grubb SS~/
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
204-01-9853 01/30/2004
FILENUMBER
21-04-00139
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
#5001885069
1
2
3
4
5
6
7
8
9
PNC Bank, N.A. - checking account
PNC Bank, N.A. - CD# 31700214485
Waypoint Bank - CD#505003107
Waypoint Bank - CD# 1855298256
Waypoint Bank - CD#1800010547
Waypoint Bank - CD#1800010413
Household contents (see appraisal)
Ladies two-tone engagement ring (see appraisal)
Miscellaneous coins/currency (as found in safety
see attached appraisal
deposit box)
TOTAL (Also enter on line 5, Recapitulation)
VALUE AT DATE
OF DEATH
12,705.23
30,628.74
2,568.65
29,214.45
5 686.32
16,445.51
1 760.00
260.00
147.85
99,416.75
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-I$08 EX (Rev. 1-97)
0CT-24-2004 ~9:2~ PNC~RNK 4~2 768 S458 P.0~/0!
'PN CBA'N<
October25, 2004
Schrack & Lmsenbach
Attn: William D. Schrack
124 W Harrisburg St.
P O Box 310
Dillsburg, PA 17019-0310
scp
Estate of C Kenneth Cn'ubb (Deceased)
SSN: 204-01-9853
DOD: 01-30-2004
Dear Mr. Schrack:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Certificate of Deposit
Account #31700214485
C KENNETH GRUBB
DOD balance: $29,899.69 + $729.05 accrued interest
Established 07-23-2001
Checi~ng Aeeoun~
Account #5001885069
C KENNETH GRUBB
DOD balance: $12,704.06 + $1.17 accrued interest
Established 10-26-1998
Please note that this office only provides date of death balances for deposit accounts
(IRAs, CDs, Checking and Savings accounts). We flo not process any Financial
transactions or provide statements. If you need assistance with any of these items,
plebe call 1-885-PNC-BANK (1-g88-762-2265) or stop by your local PNC Bank b~eh
office.
Sincerely,
F_a-ica L Schlegel
1-800-762-1775
P7-PFSC-O4-F
500 Firs~ Ave.
PJmburgh PA 15219
M~mber FDIC
TOTRL P.01
LOOK FOR US. WE'LL 6ET YOU THERE.
2/26/2004
WM. D. SCHRACK III
124 W HARRISBURG ST PO BOX 310
DILLSBURG PA 17019-0310
The information which you requested on the account(s) of C KENNETH GRUBB
(Social Security Number 204-01-9853) is/are as follows:
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership JTO
Name of Joint SYLVA E
Owner, if any GRUBB
Date Ownership 091098
Was Established
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
1800010413 1800010547 1855298256 505003107
CERTIFICATE CERTIFICATE CERTIFICATE CHECKING
091098 062499 101796 011083
16407.58 5671.68 29139.21 2568.30
37.93 14.64 75.24 .25
16445.51 v 5686.32 ~ 29214.45 ~ 2568.65
JTO JTO JTO
SYLVA E SYLVA E SYLVA E
GRUBB GRUBB GRUBB
062499 101796 011083
2g?14o~5.
Additional
Information
Requested
SENIOR SERVICES REP.
P.O. Box 171 I. HARRISBURG. PENNSYLVANIA 17105-1711
Toll Free 1-866-WAYPOINT (I-866-9;~9-7646) · IN YORK AREA 717/815-4500 · ~w. wagpointbank.com
APPRAISAL
Personal Property of ~_., ~Z..~/J/~'d-7-~ ~____m-~15/3 ,/"/6,s3/.,,~,ff' V'/c~dr,.~_~
Appraised by Chuck E. Bricker AU094-L Date oQ --//,~. -{,)
ITEM VALUE ITEM VALUE
INSURANCE APPRAISAL
We herewith certify that we have this day carefully examined the following listed and described articles, at the
request of.'
NAME: Prepared for the Estate of C. Kenneth Grubb
ADDRESS:
DATE:
FebrUary 25, 2004
In making this appraisal, we do not agree to purchase or replace the articles. This appraisal is intended for the
function of insurance coverage only. /he values stated are a fair indication of the replacement costs for the items
described in the report as of the date listed herein.
It is understood that the items described in this report belong to the above, and that the manner of acquisition can
be formally stated by the above named. The appraiser does not research ownership.
The total retail replacement cost for the appraised items does not include sales tax or other charges which might
be payable. The value conclusions may be subject to limiting conditions set forth in the body of the
accompanying report.
This appraisal report consists of 4 pages. It must be intact and in its entirety to be valid.
These records are confidential. We will not permit access to them without your authorization. In order to avoid
any misunderstanding this report must be used only in its entirety.
It has been a pleasure serving you. We look forward to helping you with any of your future jewelry appraisal
needs.
Appraiser:
Loraine Kline Myers, Graduate Gemologist (GIA)
INSURANCE APPRAISAL
The following appraisal report has been undertaken to determine the replacement cost of the items described
below. Each item has been examined and researched to determine value for the function of insurance coverage
only. The procedures, wording, and value would be different for any other function. The values expressed are
based on current information on the date made and no opinion is hereby expressed either as to any future value
or to the past value. The description, grading, and value of these articles are correct and/or estimated to be best
of my knowledge and belief, and represent a subjective judgment; it being noted that others might describe,
grade, and value them differently.
This appraisal report was conducted in accordance with accepted appraisal practices and, in my opinion, is a fair
representation of the market conditions, at the time the appraisal was performed, in the Harrisburg, Pennsylvania
metropolitan area.
The specific description of the items is for the sole purpose of identification in order to determine the parameters
for valuation and is based only on the readily apparent identity of the items appraised.
Possession of this report and any copy does not carry with it the right of publication, nor may the same be used
without the previous written consent of the appraiser, and in any event, only in its entirety and with the proper
qualifications, cover letter and transmittal letter. No change of any item in the appraisal report shall be made by
anyone other than the appraiser, and the appraiser shall have no responsibility for any unauthorized change.
Testimony or attendance in court or at any other hearing is not required by reason of rendering this report unless
such arrangements are made a reasonable time in advance and commissioned at the customary per hour rate as of
that date.
Unless otherwise stated, the weights of all gemstones are estimated by formula. All measurements and weights
are approximate. Although state of the art equipment is used, the actual weight of the gemstones may be
different if analyzed out of the mounting. Photographs, if included, may not represent the true colors or actual
size, and are used only to show the design of the items appraised.
The grading nomenclature used for diamonds, colored stones, and pearls are those used in the systems developed
by the Gemological Institute of America. Identification of gemstones, metals and methods of constructions are
determined only to the extent that the item permits. Indications of metal fineness are based on reactions to an
acid test (this is a limited but accepted test in the jewelry industry, but does not constitute an assay). No
warranty of gold content or metal fineness can be made unless an actual fire assay is performed. Unless
otherwise indicated, all diamonds and other gemstones are identified, measured and evaluated in their settings,
and only to the extent that the mounting allows. Ordinary wear and tear common to these items is not noted.
In the event that one of a pair (i.e. cuffiinks, earrings, etc.) requires replacement, to manufacture that one item
would typically be about 75% of the estimated retail replacement value shown for the whole pair.
INSURANCE APPRAISAL
Unless specifically described otherwise, it is presumed that all colored stones described in this report have
probably been subjected to a stable color enhancement process, which may be undetectable. The market values
listed are based upon these universally practiced and accepted treatment processes.
Unless otherwise stated, the final value estimates are based upon whole interest and possessory interest
undiminished by any liens, fractional interests or any other form of encumbrance or alienation. This report is
offered with no other contingent or limiting conditions which would affect the values stated. I also state that I
have no present, nor contemplated future interest in the items described which would bias the report.
Employment to make this report and compensation for it are not contingent upon the values found, but are based
solely on time worked.
MARKET ANALYSIS
Basis for the determinations of value is for items of like kind and quality. The type of retail outlet that most
commonly carries the items being appraised is considered the mode. The values given do not necessarily reflect
the price at which the appraised items may be purchased from any one store.
Replacement cost new is the cost necessary to replace with new materials of like kind, quality, and similarly
utility, at current prices, to the item being appraised. For new items of personal property, custom designed
pieces, signed or trademarked pieces by well know firms or designers, replacement cost equals reproduction cost.
This definition assumes the item being appraised can be substituted new with an exact duplicate.
Antique and per/od style jewelry is unique, and as such, reproduction costs are not applicable. Often it may be
difficult to find an item comparable to the one being appraised. Even if the market does exist, it may be large
enough to yield sufficient data for an accurate valuation. Therefore, the method used to appraise antique and
period jewelry is replacement cost for comparable items. This is the cost necessary to replace with a comparable
item of property of like kind, quality, and similar utility, at current prices, to the item being appraised. This
definition assumes that the item being appraised can not be substituted new with an exact duplicate.
QUALIFICATION
The appraiser is a resident Graduate Gemologist of the Gemological Institute of America (GIA), and is the
President of The Jewel Box in Newport, Inc., a retail jewelry business.
INSURANCE APPRAISAL
One ladies two tone engagement ring. Set in the center of the square white gold head is a Round
Brilliant Cut diamond measuring 4.74 x 4.62 x 2.88 roms as measured with the Leveridge gauge and weighing
approximately 0.38 cts. The diamond is out &round, the culet is large, the girdle is wavy, the table and culet are
off center, there are numerous feathers which reach the surface of the crown and pavilion facets, there are
numerous included crystals throughout the diamond. It grades GIA clarity h and color I to J to K. The diamond
is set with eight prongs in an illusion head. The rounded shank measures 3 roms at the top and tapers to 1.5 mms
at the back.
Estate Value $260.00
4
HARDY'S AUCTION SERVICE
193 Orebank Rd
Dillsburg, PA 17019
717-432-3779
Schrack & Linsenbach Law Offices
124 W. Harrisburg St. P.O. Box 310
Dillsburg, PA 17019-0310
March 6, 2004
Bill,
Attached is the appraised value of coins/currency for the Estate of C.
Kenneth Grub. The fee for this service is $25.00.
Sincerely,
Vickie Hardy
AU-L-2795-L
The Estate of C. Kenneth Grubb
ITEM AMOUNT
A. 1851 Liberty Head $1.00 Gold Piece 90.00
B 1857 Flying Eagle Penny 5.00
C 1865 Indian Head Penny 4.00
D 1964 Kennedy Halves 3 @ .75 each 2.25
-i~ 1966 Kennedy Half ----0.-55
.~ __ --, ~1_9_§ 8_D_ _K e n__ned y_ __FI a I_~f ........................................ .0_- 5 5
G ....... ! a~9_M_ o?_g_a_n_..D°J!a r__ 11.00
! ..... l_~._0p_s M org a__n__Dp II__a_r_ ........................................................... 9..00
J 1925 Peace Dollar 6.00
K $2.00 bills 5 @ 2.10 each 10.50
L Red Seal $2.00 bill 3.00
TOTAL 147.85
REV- 1510 EX + (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
C. Kenneth Grubb SS~/ 204- 01- 9853 01/30/2004 FILE NUMBER
21-04-00139
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes,
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER
NUMBEF ATTACH A COPY OF THE DEED FOR REAL ESTATE. ' VALUE OF ASSET INTEREST (~F APPLICABLE)
1 lNG - Account ~/90117246 61,133.66 61,133.66
2 ING - Account ~/90116351 104,202.12 104,202.12
3 ING Account ~/90129251 110,849.05 110,849.05
4 ING - Account f/90129252 90,383.32 90,383.32
5 MetLife Annuity - Policy 113,155.73 113,155.73
~/A2070338
TOTAL (Also enter on line 7, Recapitulation) $ 479,723.88
(If more space ~s needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97)
FINANCIAL GROUP
William Schrack, Esq.
124 W. Harrisburg St.
Dillsburg, PA 17019
April 26, 2004
Re: C. Kenneth Grubb
Date of Death Balances
Dear Mr. Schrack:
This letter is in response to your request for the original purchase premium and
date of death balances for C. Kenneth Grubb's fixed am~uity policies of which I am the
agent of record. The following table gives the company name, policy number, purchase
premium and values as of 1/30/04 for the policies he had with ING and Met Life.
Policy Number Purchase Premium Date of Death Balance
ING 90117246 $57,500.00 $61,133.66
ING 90116351 $104,000.00 $104,202.12
ING 90129251 $109,108.00 $110,849.05
ING 90129252 $88,988.84 $90,383.32
Met Li~ A2070338 $100,362.05
$113,155.73
Please feel free to contact me with any questions you may have.
Sincerely,
Eric W. Grub~
801 East Park Drive, Suite 103 t Harrisburg, PA 17111
(717) 657-8878 t FAX (717) 657-8839
Securities offered t3hrough Walnut Street Securities, Inc. Member NASD, SIPC
270 Walker Drive, State College, PA 16801 I (814) 238-0544
Advisory Sm'ices through PFG Financial Advisors
/' PNCINVESTMENTS
't~mb~r NASD and S1PC
March 15, 2004
Schrack & Linsenbach
Attoneys-at-Law
124 West Harrisburg Street
P. O. Box 310
Dillsburg, PA 17019-1053
Attn: William D. Schrack III
RE:
C. Kenneth Grubb
Date of Death - January 30, 2004
Dear Sir:
Mr. Grubb owned a MetLife Annuity, Policy # A2070338. This annuity was opened
August 30,2001 with $76,562.93. An addition of $23,799.12 was made to the annuity on
September 22, 2001.
The Date of Death Valuation for the annuity is $113,155.72.
*Fine value of the annuity today, March 15, 2004 is $113,602.79.
There are four beneficiaries as listed:
James W Grubb, Nephew
iBonnie S Sanno, Niece
Barry Baker, Nephew
Richard Grubb, Nephew
Enclosed is a claim form for MetLife.
Sincerely,
Chuck Little, cFp
A member oflhe PNC Financial Services Group
2 East Main Street Mechanicsburg Pennsylvania 17055
www.pncinvestments.com
Important Investor Information: Securities and brokerage services are provided by PNC Investments LLC,
member NASD and SIPC. Annuities and other insurance products are offered by PNC Insurance Services, Inc.
a licensed insurance agency.
MK1007
M~1UO!
REV- 1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
C. Kenneth Grubb SS~/ 204-01-9853 01/30/2004
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
Bo
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21-04-00139
1
2
3
4
5
6
DESCRIPTION
FUNERAL EXPENSES:
Neil Funeral Home
Rice Memorial Works
- marker
engraving
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) James W. Grubb
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address 60 State Route 235
City Liverpool State PA
~Zip 17045
Year(s) Commission Paid:
Attorney's Fees Wm. D. Schrack, III Esquire
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 Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Bureau of Vital Statistics - death certs
Clerk of Orphans' Court - Release fee
Cumberland Law Journal - estate advertisement
Hardy' s Auction Service (coin/currency appraisal)
Miscellaneous expense - postage, Notary fees, photocopies, etc.
Patriot News estate advertisement
for Sylva Grubb
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
8,654.53
145.00
28,170.00
10,500.00
282.50
16.00
28.00
75.00
25.00
25.00
103.15
345.54
48,369.72
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
Estate of: C. Kenneth Grubb
Soc Sec #: 204-01-9853
Date of Death: 01/30/2004
Item Description
Continuation of Schedule H-B7
(Other Administrative Costs)
Amount
7 Register of Wills filing fee
8 Register of Wills - additional Short Certificates
9 Reserve for future administrative expense
10 The Jewel Box (ring appraisal)
15.00
18.00
250.00
62.54
345.54
REV-1511 EX+ (12-99) ~,..~ [ (Cont inuat ion)
I SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA ~ FUNERAL EXPENSES &
INHERITANCE TAX RETURN / ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
C. KENNETH GRUBB ss# 204-01-9853 01/30/2004 2104-00139
Debts of decedent must be reported on Schedule L
ITEM
NUMBER DESCRIPTION
A. FUNERAL EXPENSES:
1.
5.
6.
7.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) Bonnie S. Sanno
Social Security Number(s)/EIN Number of personal Representative(s) 175-40-5158
Street Address R. D. #2, Box 364
city New Bloomfield . State PA
Year(s) Commission Paid: 2004
Attomey Fees
Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Zip 17068
.Zip
TOTAL (Aisc enter on line 9, Recapitulation)
(If more space is needed, insert addiiional sheets of the same size)
AMOUNT
$ 0.00
Estate of: C. Kenneth Grubb
Soc Sec #: 204-01-9853
Date of Death: 01/30/2004
Continuation of Schedule H-Bi
(Personal Representative's Commissions)
Item Description
Amount
Bonnie S. Sanno
James W. Grubb
14,085.00
14,085.00
28,170.00
REV- 151Z EX + {1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
C. Kenneth Grubb SS~/
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
204-01-9853 01/30/2004
FILENUMBER
21-04-00139
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
4
Alert Pharmacy Services last illness expense
Bankcard Services debt of dececent
Elite Staffing Services last illness expense
Messiah Village - debt of decedent
91.90
134.39
204.00
5,883.46
TOTAL (Also enter on line 10, Recapitulation) $ 6,313.75
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97)
REV- 1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
R£SIDENT DECEDENT
ESTATE OF
C. Kenneth Grubb SS# 204-01-9853
SCHEDULE J
BENEFICIARIES
01/30/2004
FILENUMBER
21-04-00139
NUMBER
I.
2
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spou~l distributions, and
transfem under Sec. 9116~(1.9]
Allen O. Ba~er
727 W. Locust Street
York, PA 17404
Barry Baker
1748 Crescent Road
York, PA 17403
Eric Grubb
203 South Market Street
Liverpool, PA 17045
James W. Grubb
60 State Route 235
Liverpool, PA 17045
Richard Grubb
RELATIONSHIP TO DECEDENT
Do Net List Trustee(s)
Brother-in-Law
Nephew
Grand Nephew
Nephew
AMOUNT OR SHARE
OF ESTATE
5,000.00
1/4 of
residue; PA
House drop
leaf desk
5,000.00
1/4 of residue
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0o 00
(If more space is needed, insert additional sheets of the same size/
Copyright {c) :~000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Nephew 1/4 of residue
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 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
' Estate of: C. Kenneth Grubb
Soc Sec #: 204-01-9853
Date of Death: 01/30/2004
Continuation of Schedule J, Part I
(Taxable Bequests)
Item Name and Address of Beneficiary
# Relationship
Amount or
Share of Estate
7
11284 SW 75th Terrace
Ocala, FL 32676
Peter Marsh
200 South Pine Street
Lewistown, PA 17044
Timothy Marsh
75 Klinger Drive
Shermans Dale, PA
17090
Vera Rehrer
5012 Virginia Avenue
Harrisburg, PA 17109
Bonnie S. Sanno
R.D. #1, Box 364
New Bloomfield, PA
17068
Friend
Friend
Sister-in-Law
Niece
two paintings
of barns in
wooded setting
covered bridge
painting and
barn painting
5,000.00
1/4 of residue
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)
004547
SANNO BONNIE
R.D. #1 BOX 364
NEW BLOOMFIELD,
PA 17O68
........ fold
ESTATE INFORMATION: SSN: 204-01-9853
FILE NUMBER: 2104-01 39
DECEDENT NAME: GRUBB C. KENNETH
DATE OF PAYMENT: 10/26/2004
POSTMARK DATE: 10/26/2004
COUNTY: CUM BERLAN D
DATE OF DEATH: 01/30/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $9,947.52
REMARKS: GRUBB
TOTAL AMOUNT PAID:
$9,947.52
SEAL
CHECK# 511
INITIALS: CCP
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
Oath of Personal Representative
Commonwealth of Pennsylvania
County of York
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 or Petitioner(s) and that, as personal representative(s) of the
Decedent, Petition(s) will well and truly administer the e,,?tate accor, d, ing.,.to law. /
Sworn to or affirmed and subscribed
before me this ] _~ ~ ~ day of
~ ~o the egister
No. 2.1-oq- 5
Estate of C. ~
Deceasec
Social Security No.: 204 01 9853 Date of Death: January 30, 2004
AND NOW, ,20 04 , in consideratior
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT tS DECREED that Letters [~ Testamentary ~ Of Administration
are hereby granted to J.,NVJES W. (]RUB~ nad BC[~IE S. d.~pendente lite; durante absentia; durante minoritate
in the above estate and that the instrument(s) dated Jul_v 23. 2001 and ~eeemher 3
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ............ $
Short Certificate(s).
Renunciation ....... $
Affidavits ( ) ....... $
Extra Pages ( ) ..... $
Codicil ............ $
JCP Fee ........... $
Inventory ........... $
Automation Fee ..... $
Other .............. $
TOTAL ........ $
snace/WillsPetGrantLt/2001
Register of ~11~''~- ~ ~
Attorney: I~hl. D. Schrack, I I I
I.D. No: 15893
Address: P. O. Box 310, Dillsburg, AP 17019
Telephone: 717-432-9733
Vel "o0 puep,gquirl,O
00: EI EtB3J
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Re, gistrar. The original certificate will be forwarded to the State Vital Records Office for permanent tiiling.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9825814
No.
COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
SOLE CODICIL OF C. KENNETH GRUBB
I, C. KENNETH GRUBB, of 351 Nittany, Messiah Village, Pennsylvania, declare this to be
the sole Codicil to my Last Will and Testament dated July 23, 2001.
ITEM 1: I delete the bequest contained in Item 3(D) of my Will dated July 23, 2001.
ITEM 2: In all other respects, I hereby ratify, confirm, and republish my Last Will dated
July 23, 2001, together with this sole Codicil, as and for my Last Will and Testament.
.___..WITNESS WHEREOF, I have hereunto set my hand this ~})
2003.
day of
C. KENNETH GRUBB
Signed, published, and declared on the date thereof by the above named C. KENNETH GRUBB as and for the
sole Codicil to her Last Will dated Jul3, 23. 2001. 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.
COMMONWEALTH OF PENNSYLVANIA, COUNTY OF YORK:
We. C. KENNETH GRUBB, ada4. ::z,. 3'cnt~,,Oc.t~'' ~ and
,.6q,td/C ~' ¢. 7-~0,t4,o . the Testator and the witnesses herein, do hereby declare to
the undersigned authori .ty that the Testator signed and executed this Codicil, that it was signed willingly as a free and
voluntary act, and that each of the wituesses, in the presence and hearing of tlie Testator signed the Codicil as witnesses,
and that to the best of their knowledge, the Testator was at the time eighteen (18) years of age or older, of sound min&
and under no constraint or undue influence.
SWORN TO AND SUBSCRIBED
B_~Ct~;~ME THIS _~-~ DAY
~,* ,-~-~' ,2003.
OF
C. KENNETH GRUBB
BE IT REMEMBERED, that I, C. KENNETH GRUBB, unremarried widower, of
Messiah Village, Mechanicsburg, Upper ~Sdlen Township, Cumberland County, Pennsylvania, being
of sound mind, memory and understanding, do make, publish and declare this as and for my Last Will
and Testament, hereby revoking and making null and void any and all Wills and Testaments and
writings in the nature thereof by me at any time heretofore made.
ITEM 1: I direct that my hereinafter named Co-Executors pay all my just debts, my funeral
expenses, and the expenses of the administration of my estate. With this direction, I authorize and
empower my Co-Executors to expend for my funeral expenses and interment such amounts as they
may consider necessary and proper, without regard to any limit that may be prescribed by a court of
law.
ITEM 2: I direct my Co-Executors to pay all inheritance, estate, succession, and legacy taxes
of whatsoever nature and kind, to which my estate, or the transfer of any property passing hereunder
or otherwise passing by reason of my demise, may be subject, and to charge such taxes against my
residuary estate. It is my intention that none of the aforesaid taxes, either federal or state, on any
property required to be included in my gross estate, under the provisions of any state or federal law
now in force or hereafter enacted, shall be prorated among the persons interested in my estate to
whom such property is or may be transferred or to whom any benefit accrues.
ITEM 3: I give and bequeath the sum of FiVE THOUSAND DOLLARS ($5,000.00) to
each of the individuals identified in this Item of my Will:
A. My spouse's brother, ALLEN O. BAKER, of 727 West Locust Street, York,
Pennsylvania;
B. My spouse's sister, VERA REHRER, of 50t2 Virginia Avenue, Harrisburg,
Pennsylvania;
C. My great nephew, ERIC GRUBB, of Liverpool, Pennsylvania; and
D. My good neighbor and friend, HARRY L. MARSH, of 20 S. West Avenue,
Shiremanstown, Pennsylvania
ITEM 4: I give and bequeath unto my spouse' s nephew, BARRY BAKER, my Pennsylvania
House Drop-Leaf Desk, believed to be cherry.
ITEM 5: I give and bequeath unto my great nephew, ERIC GRUBB, my antique mantel
clock.
ITEM 6: I give and bequeath unto TIMOTHY MARSH, of Shermans Dale, Pennsylvania,
the covered bridge painting and barn painting each of which was prepared by his mother.
ITEM 7: I give and bequeath unto PETER MARSH the two paintings of barns in wooded
settings, in round frames, which were painted by his mother.
ITEM 8: All the rest, residue and remainder of my estate, of whatsoever nature and
wheresoever situate, whether it be real, personal or mixed, including property over which I have a
power of appointment, I give, devise and bequeath unto JAMES W. GRUBB, BONNIE S.
SANNO, BARRY BAKER, and RICHARD GRUBB, in equal shares.
ITEM 9: In the event that any of the beneficiaries named in the foregoing section of this Will
should predecease me, leaving issue surviving, I direct that the share of such deceased beneficiary
shall pass to his or her issue, in equal shares. If any of the beneficiaries should predecease me without
leaving issue surviving, I direct that the share of that deceased beneficiary lapse, and that the balance
be divided among the surviving beneficiaries.
ITEM 10: I nominate, constitute and appoint my nephew, JAMES W. GRUBB and my
niece, BONNIE SANNO, or the survivor of them, to serve as Co-Executors of this my Last Will and
Testament.
ITEM 11: I direct that my hereinbefore named Co-Executors shall not be required to give
bond for the faithful performance of their duties in this or any jurisdiction.
,H~:ITNESS WHEREOF, I have hereunto set my hand and seal this c2~ ,~/_.~ay of
H-'~-~_~,'''- ,2001.
C. KENNETIt GRIJBB
The preceding instrument, consisting of this and two (2) other typewritten pages, was on the
day and date thereof signed, sealed, published, and declared by the Testator herein named, as and for
his Last Will and Testament, in the presence of us, who, at his request, in his presence and in the
presence of each other, have subscribed our names as witnesses hereto.
OF
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND :
~'~~/~Yx~/ ~' ~/~~/, the Testator and the witnesses, respectively, whose names are
signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the
undersigned authority that the Testator signed and executed the instrument as his Last Will and
Testament, and that he signed willingly, and that he executed it as his free and voluntary act for the
purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator
signed the Will as witnesses, and that to the best of their knowledge, the Testator was at the time
eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence.
C. KENNETH GRUBB
SWORN TO AND SUBSCRIBED
BEFORE ME THIS ~ ~AY
Notarial Seal
Judy.. N. Schrack, Notary Public
DiIIsburg Boro, York County
My Commission Expires June 13, 2003
Member, Pennsylvania Association of Notaries
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.
C. KENNTH GRUBB sdka/CLARENCE IC GRUBB
JANUARY 30, 2004
2104-0139
To the Register:
I certify that Notice of Estate Administration 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
February 17, 2004
Name
Allen O. Baker
Address
727 W. Locust Street
York, PA 17404
Vera Rehrer
5012 Virginia Avenue
Harrisburg, PA 17109
Eric Gmbb
203 Market Street
Liverpool, PA 17045
Barry A. Baker
1748 Crescent Road
York, PA 17403
Timothy Marsh
75 Klinger Drive
Shermans Dale, PA 17090
Peter Marsh
200 S Pine Street
Lewistown, PA 17055
Richard Gmbb
James W Grubb
Bonnie S. Sanno
11284 SW 75t~ Terrace
Ocala, FL 32676
60 St Rt 235
Liverpool, PA 17045
R.D. #1, Box 364
New Bloomfield, PA 17068
Notice has now been giyen ~l]'~t~'~s~;~fi~ ~lLJ~,.,f~ereto kmde~Ru.l~S.~(a),ejx~ept none
Date: ~//~/aO~ ( ~~...
~: Z~ ~ t ~31 ~. ~C~CK, m~SQ~
124 West H~sb~g S~eet
P.O. Box 310
S!~tVl~-. ~''~ ~'~;~r:billsburg, PA 17019-0310
Counsel for the personal representative
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE
ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE.
Whether you will receive any money or property will be
determined wholly or partly by the decedent's Will.
If the decedent died without a Will, whether you will
receive any money or property will be determined by
the intestacy laws of Pennsylvania.
BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
In re'
THE ESTATE OF: C. KENNETH GRUBB a/k/a CLARENCE K. GRUBB
ESTATE NO. 2104-0139
To:
ALLEN O. BAKER, VERA REHRER, ERIC GRUBB, BARRY A. BAKER, TIMOTHY MARSH,
PETER MARSH, RICHARD GRUBB, JAMES W. GRUBB, and BONNIE S. SANNO
Please take note:
The Decedent, C. KENNETH GRUBB a/k/a Clarence K. Grubb, died on the
30th day of January, 2004, at Messiah Village, Upper Allen Township,
Cumberland County, Pennsylvania.
The personal representatives of the Decedent are:
James W.Grubb Bonnie S. Sanno
60 St Rt 235 R.D. #1, Box 364
Liverpool, PA 17045 New Bloomfield, PA 17068
(717) 444-7284 (717) 582-4647
The Decedent died testate (with a Will)and the Will was filed
with the office of the Register of Wills of Cumberland County.
Register of Wills of Cumberland County
1 Courthouse Square
Carlisle, Pennsylvania 17013
(717) 697-0371
Vd "~pL~!~qU~;~0
An additional copy o~.=~t~ne Will may be ~a~ by contacting
the Register of Wills and paying the cha~ges/ f~-~/~upli~tion.
Jo gc~~, ~?/ 124 West Harrisburg Street
~ P.O. Box 310
Dillsbur~, PA 17019
(717) 432-9733
Counsel for Personal
Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(I 1-96)
CD 003883
SCHRACK WM D III ESQ
124 W HARRISBURG ST
P O BOX 310
DILLSBURG, PA 17019
........ fold
ESTATE INFORMATION: SSN: 204-01-9853
FILE NUMBER: 2104-01 39
DECEDENT NAME: GRUBB C. KENNETH
DATE OF PAYMENT: 04/30/2004
POSTMARK DATE: 04/26/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 01/30/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $65,000.00
REMARKS:
TOTAL AMOUNT PAID:
$65,000.00
SEAL
CHECK# 507
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
[] Please call to make an appointment
[] Please sign and return
[] Please sign, have your signature notarized and return.
[-
Rt~ISWER OF WILLS
Cunberland County Court House
TO CARLISLE, PA 17013
[#CLOS[O Fee ¥oue AcTie#
Date April 26, 2004 FileNo. 2104-00139
Re: Estate of C. I<ENNEI~
Eno,o~s~ed.y~o_u wi,!_~n~d?~,e.c.t.or's eheok #S07.
payabXe to' thff~,ut~ff, ister of Wills-Agent", for the san
u~ ~/6~,UU0.uu. which repersents a payment of accoUnt':~Of Pa Inheritance Tax liability
[] Please review and call with any questions or changes - -
~ Please retmm receipt to me
/_ t: L \:' 0~ Hd~t !70.
SOIRACK & LINS£NBACIt
LAW OFFICES
124 WESt HARRISBURG STREET
POST OFFICE BOX 310
D~[SSUR~, PA 17019-0310
(717) 432-9733 · [^x (717) 432-1053
SCHRACK & LINSENBACH
LAW OFFICES
124 WEST HARRISBURG STREET
POST OFFICE BOX 310
D]LLSBURG, PA 17019-0310
5426176
:37:
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.'I2 FORM YEARLY
UNTIL COMPLETION " '
Name of Decedent:
STATUS REPORT UNDER RULE 6.12
Date of Death:
Estate No.:
January 30, 2004
21-04-00139
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to completion of the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes X No
Date:
10/26/2004
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 personal representative file a final account with the court?
Yes No X
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 X No
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.
James W. Grubb
Bonnie Sanno
Name (Please type or print)
60 State Route 235
Liverpool, PA 17045
R.D.#1, Box 364
NewBloomfield, PA 17068
Address
(MAH:rmt/AM3)
c/o 717-432-9733
Telephone No.
g.W. - 5~
Capacity:
X
Personal Representative
Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLO#ANCE OR DISALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-IB~7 EX AFP C09-D~)
ZDDqDEC29 AH9:09
DATE 12-27-2004
ESTATE OF GRUBB
DATE OF DEATH 01-30-2004
FXLE NUMBER 21 04-0139
COUNTY CUMBERLAND
ACN 101
I Amount RamA~ad
C K
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701:3
CUT ALONG THZS LINE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-Z547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF GRUBB C K FZLE NO. 21 04-01:39 ACN 101 DATE 12-27-2004
TAX RETURN HAS: [ ) ACCEPTED AS FZLED [ X) CHANGED SEE ATTACHED NOTICE
RESERVATZON COHCERNZNG FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S*ocks and Bonds [Schedule B) [2)
3. Closely Held S:tock/Par:knarshAp In~oras~ [Schedule C) [$)
r*. Nor*gagas/No~as RocaAvable (Schedule D) (r*)
5. Cash/Bank Doposi:~s/HAsc. Personal Proper~y (Schedule E) ($)
6. JoAn'l:ly Owned Proper'l:y (Schedule F) [6)
7. Transfers [Schedule G) [7)
8. To*al Asse~s
APPROVED DEDUCT]:ONS AND EXEMPTIONS:
9. Funeral Expenses/Ado. Costs/MAsc. Expenses (Schedule H} (9)
10. Deb*s/Nor*gage LAabAIA~Aes/Liens (Schedule I) (10)
11. To'al Deduc~:Aons
12. Ne~ Value of Tax Re~urn
.00
.00
.00
.0O
99t416.75
.00
NOTE: To Ansure proper
credA~ ~o your account,
submA~ ~ha upper por*lon
of *hAs fore wi~h your
~ex payment.
479~72:3.88
(8) 579,140.6:3
48,:369.7Z
6~:31:3.75
(11)
(ia) 524,457.16
15.
Ir,.
NOTE:
CherA*abla/govarneon~al Bequests; Non-elected 9115 Trus*s (Schedule J) (13) . O0
Ne~; Value of Es~:e~:a Subject: ~o Tax (lq) 524,457.16
Zf an assess.ant ~as issued previously, lines 1~, 15 and/or :16, 17, 18 and 19 .ill
reflect flgures that include the total of ALL returns assessed to date.
10-26-2004
TAX CREDZTS:
PAYHENT
DATE
04-26-2004
.00 x O0 = .00
.00 x 045= .00
.00 x 12 = .00
524,457.16 x 15 = 78,668.57
(19)= 78,668.57
R~CEZPT
NUMBER
CD00:388:3
CD004547
INTEREST/PEN PAID (-)
:3,421.05
.00
INTEREST IS CHARGED THROUGH 01-11-2005
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
AMOUNT PAID
65,000.00
9,947.5Z
TOTAL TAX CREDZT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
78,:368.57 I
:300.00
2.86
:302.86
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REOUZRED.
ZF TOTAL DUE TS REFLECTED AS A "CREDIT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~--
ASSESSMENT OF TAX:
15. Amoun~ of Line lr* a~ Spousal ra~a (15)
16. Amoun~ of LAne lr* *axable a~ LAnaal/Class A re~a (16)
17. Amoun~ of LAne lr* a~ SiblAng ra~o (17)
18. Amoun~ of Line lr* ~axable a~ Collateral/Class B ra~e (18)
19. Principal Tax Due
REV-1470 EX (6-88) ~
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
DECEDENTS NAME FILE NUMBER
Kenneth C. Grubb 2104-0139
REVIEWED BY ACN
Destiny S.R. Brown 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Changed tax rate from 12 percent to 15 percent since a brother and sister in law is a
collateral beneficiary.
ROW Page 1
SCHRACK & LINSENBACH
LAW OFFICES
124 W. HARRlSBURG ST.
P.O. BOX 310
DlLLSBURG, P A 17019-0310
PHONE (717) 432-9733
FAX (717) 432-1053
Attorneys
WM. D. SCHRACK III
BRIAN C. LINSENBACH
July 12, 2005
Register of Wills
Cumberland County Court House
One Court House Square
Carlisle, PA 17013
a
~~
UJ'"Oo
m.:n~r-
--~93
'iE ct5~
.~-'oo
,:)Om
.:,:)c
. Xl
-'o-t
~~->
Re:
File #:
Estate of C. Kenneth Grubb
21-04-0139
....,
=
=
c.n
~
r
~
."
:ll:
':'?
Ul
N
=
-'-J rrl
nte:>
(";")0
~;/?l e3
1"'-liTl
'-::'00
(~C)
-'-1"
<: ::D
:cc, C)
::: rn
~/) C~
-n
To Whom It May Concern:
You will find enclosed herewith Executor's check #703, in the amount of $310.06,
which constitutes the balance of tax and interest owed on the above-noted account.
Kindly accept the payment, as remitted, and return a receipt to me in the self-
addressed, stamped envelope that is provided.
Thank you for your assistance.
m. D. Schrack III
SCHRACK & LINSENBACH
WDS/jsg
enc.
.)--
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
SCHRACK WM 0 III ESQ
124 W HARRISBURG ST
POBOX310
DlllSBURG, PA 17019
-------- fold
ESTATE INFORMATION: SSN: 204-01-9853
FILE NUMBER: 2104-0139
DECEDENT NAME: GRUBB C. KENNETH
DATE OF PAYMENT: 07/14/2005
POSTMARK DATE: 07/13/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 01/30/2004
NO. CD 005564
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $310.06
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS:
CHECK# 703
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
$310.06
GLENDA FARNER STRASBAUGH
REGISTER OF WillS
BUREAU OF INDIVI~ro~ OFF\CE OF
INHERITANCE TAX DIVISIQIi....(':itrC.1 /".\'- Ull!. I (\
PO BOX Z806Dl I\t0~v ~..!I "t. 'i 'j 1'. L...J
HARRISBURG PA 171Z8-D601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
*'
REV-1593 EX AFP (03-05)
2005 JUL 15 PH 12: 24
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-29-2005
GRUBB
01-30-2004
21 04-0139
CUMBERLAND
101
C
K
CLERK OF
ORPHAN'S COURT
WILLIAIWM~~ a:UF~SQ
124 W HARRISBURG ST
PO BOX 310
DILLSBURG PA 17019-0310
Allount Re..itt.d
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, sub.it the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
UV-"UW.U.W,..Tl'lr-""'......W.IFIMl!mtt'.tly.ltWl'lltb".It!l:tIMtwm............................... ...
ESTATE OF GRUBB
C
K FILE NO. 21 04-0139
ACN 101
DATE
06-29-2005
ADJUSTIlENT BASED ON:
VALUE OF ESTATE:
1. R..1 Estate (Schedule A)
2. stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule El
6. Jointly Owned Property (Schedule Fl
7. Transfers (Schedule G)
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
PROTEST BOARD DECISION
(1)
(2)
(3)
(4)
IS)
(6)
171
.00
.00
.00
.00
99,416.75
.00
479.723.88
(8)
579,140.63
10.
11.
12.
13.
14.
TAX:
15. Amount of Line 14 at Spousal rate
16. A.aunt of Line 14 taxable at Lineal/Class A rat.
17. Amount of Line 14 at Sibling rat.
18. Amount of Line 14 taxable at Collateral/Class Brat.
19. Principal Tax Due
TAX CREDITS'
9. Funeral ExPBnses/AdBlnistrative Costs/
Miscellaneous Expenses (Schedule H)
Debts/Mortgage Liabilities/Liens (Schedule Il
Total Deductions
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected 9113 Trusts
Net Value of Estate Subject to Tax
(9)
(10)
48,369.72
6,313.75
Ill)
(12)
(13)
(14)
54.683.47
524.457.16
.00
524,457.16
(Schedule J)
.OOX 00 =
.00X045=
.OOX 12 =
524.457.16 X 15 =
(19)
.00
.00
.00
78.668.57
78.668.57
(15)
(16)
1171
I1B)
INT
AT
REV
.
Ktl,;Ur. " '.J AIlOUNT PAID
DATE NUIlBER INTEREST/PEN PAID 1-)
04-26-2004 CD003883 3,421.05 65,000.00
10-26-2004 CD004547 .00 9,947.52
EREST IS CHARGED THROUGH 07-14-2005 TOTAL TAX CREDIT 78,368.57
THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 300.00
ERSE SIDE OF THIS FORM INTEREST AND PEN. 10.06
TOTAL DUE 310.06
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION DF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYIlENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU IlAY BE DUE I.-
A REFUND. SEE REVERSE SIDE OF THIS FDRIl FOR INSTRUCTIONS.) ~~
BOARD OF APPEALS
DEPT.2810Z'1 .
HARRISBURG, PA 17128-1021
COMMONWEALl:H OF PENNSYLVANIA
DEPARTMENT OF REVENUE
WILLIAM D SCHRACK III ESO
SCHRACK & L1NSENBACH
PO BOX 310
DILLSBURG PA 17019-0310
IN RE ESTATE OF:
GRUBB C K
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0500947
Inheritance
Protest
2104-0139
101
12/27/2004
1/7/2005
WilLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email: wzdradzins@state.pa.us
June 27, 2005
On December 27,2004, the Department issued an appraisement and assessment that
imposed tax at the 15% collateral rate on a $5,000.00 bequest to decedent's sister-in-law and a
$5,000.00 bequest to decedent's brother-in-law. Petitioner argues those bequests are properly
taxable at the 12% sibling rate as "Brother and sister, or sister-in-law, are siblings."
Section 2116(a)(1.3) of the Inheritance and Estate Tax Act of 1991, 72 P.S. 9
9116(a)(1.3), as amended by Act 23 of 2000, effective for estates of decedents dying after June
30, 2000, provides for the imposition of tax at the 12% rate on the net value of transfers to or for
the use of a decedent's siblings. Section 2102 of the Statute as amended defines "sibling" as
"An individual who has at least one parent in common with the decedent, whether by blood or
adoption." As neither a sister-in-law nor brother-in-law have at least one parent in common with
the decedent, the bequests are taxable at the 15% rate as assessed.
GRUBBC K"
BOARD DOCKET NO. 0500947
Page 2 of 2
Accordingly, it is hereby, Ordered that the protest is denied. The Department's
appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT
WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717)
783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND
SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
~~:~~~AN~~ iA~:~y~=~!j OF;[,iCE or~
PD BQX 280601 -" /T-'-~- C
HARRISBURG PA 17128-0601':
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
2005 J'UG 12 Pi; !: 07
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
!",:
WILLIA",,~-;CHRAtK Ui'_ESQ
124 W HARRISBURG ST
PO BOX 310
DILLSBURG PA 17019-0310
'*'
REY-1607 EX AFP (03-05)
08-08-2005
GRUBB
01-30-2004
21 04-0139
CUMBERLAND
101
Allount RMitted
C
K
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE
NOTE: To insure proper credit to your account I sub.it the upper portion of this for. with your tax payment.
-
REV-1607 EX AFP (03-05)
--+ RETAIN LOWER PORTION FOR YOUR RECORDS
---------------------------------------------------------------------------
~~~ INHERITANCE TAX STATEMENT OF ACCOUNT KKK
ESTATE OF GRUBB C K FILE NO.21 04-0139 ACN 101 DATE 08-08-2005
THIS STATEMENT IS PROVIDED TD ADVISE OF THE CURRENT STATUS OF THE STATEO ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-28-2005
PRINCIPAL TAX DUE: 78,668.57
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-26-2004 CD003883 3,421. 05 65,000.00
10-26-2004 CD004547 .00 9,947.52
07-13-2005 CD005564 10.02- 310.06
TOTAL TAX CREDIT 78,668.61
BALANCE OF TAX DUE .04CR
INTEREST AND PEN. .00
IF PAID AFTER THIS OATE, SEE REVERSE TOTAL DUE .04CR
.
SlOE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL OUE IS REFLECTED AS A "CREOIT" (CRl,
YOU HAY BE OUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l
,L
~
INRE:
THE ESTATE OF
C. KENNETH GRUBB
THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYL VANIA
ORPHANS' COURT DIVISION
NO. 21-04-0139
LATE OF Cumberland County
PENNSYL VANIA
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I as beneficiary and heir of C. KENNETH
GRUBB, late ofY ork County, Pennsylvania, deceased, do hereby acknowledge that I am about to receive
from the Executor of the decedent, a distribution, representing the current balance of my share of distribution
under said Will, in full, as total satisfaction and payment of such sum of the Estate of the decedent.
I desire that the shares ofthe Estate be distributed without the formality of a court adjudication and
final accounting, in order to save expense, publicity, and delays incident to such court proceeding, and
authorize the said Executor to make such distribution upon return of the Receipt and Release.
AND, THEREFORE, I, by these presents, remise, release, quitclaim, and absolutely discharge,
indemnify and hold harmless the Executor, his executors, heirs, and administrators, of, and from said legacy,
and of and from all action, whatsoever, for or by reason thereof or relating in any way to his administration
ofthe Estate or of any other act, matter, cause, or thing whatsoever from the beginning ofthe world to the
date of these presents.
'. {$
~egallY bound hereby, we have hereunto set our hands and seals this ~
day of , 2004.
~~J.~
BONNIE S. SANNO
t::J
G-:l
o
U'l
~
V'~
INRE:
THE ESTATE OF
C. KENNETH GRUBB
THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYL VANIA
ORPHANS' COURT DIVISION
NO. 21-04-0139
LATE OF Cumberland County
PENNSYLVANIA
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I as beneficiary and heir of C. KENNETH
GRUBB, late ofY ork County, Pennsylvania, deceased, do hereby acknowledge that I am about to receive
from the Executor of the decedent, a distribution, representing the current balance of my share of distribution
under said Will, in full, as total satisfaction and payment of such sum of the Estate of the decedent.
I desire that the shares ofthe Estate be distributed without the formality of a court adjudication and
final accounting, in order to save expense, publicity, and delays incident to such court proceeding, and
authorize the said Executor to make such distribution upon return of the Receipt and Release.
AND, THEREFORE, I, by these presents, remise, release, quitclaim, and absolutely discharge,
indemnify and hold harmless the Executor, his executors, heirs, and administrators, of, and from said legacy,
and of and from all action, whatsoever, for or by reason thereof or relating in any way to his administration
ofthe Estate or of any other act, matter, cause, or thing whatsoever from the beginning of the world to the
date of these presents.
/~~
INTf<.NDING to be legally bound hereby, we have hereunto set our hands and seals this L.S.L::-
day of r.J..,.- ~ ' 2004.
M~f~
~~w
J~ ES W.~RUB
~"
(..--j
:...:.....-,
~~
. J
-_J
:-"-'.:J
c::)
(:)
Uj
~
INRE:
THE ESTATE OF
C. KENNETH GRUBB
THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-04-0139
LATE OF Cumberland County,
PENNSYL VANIA
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I as beneficiary and heir of C. KENNETH
GRUBB, late of Cumberland County, Pennsylvania, deceased, do hereby acknowledge that I am about to
receive from the Executor of the decedent, a distribution, representing the current balance of my share of
distribution under said Will, in full, as total satisfaction and payment of such sum of the Estate of the
decedent.
I desire that the shares of the Estate be distributed without the formality of a court adjudication and
final accounting, in order to save expense, publicity, and delays incident to such court proceeding, and
authorize the said Executor to make such distribution upon return of the Receipt and Release.
AND, THEREFORE, I, by these presents, remise, release, quitclaim, and absolutely discharge,
indemnify and hold harmless the Executor, his executors, heirs, and administrators, of, and from said legacy,
and of and from all action, whatsoever, for or by reason thereof or relating in any way to his administration
of the Estate or of any other act, matter, cause, or thing whatsoever from the beginning of the world to the
date of these presents.
INTENDING to e legally bound hereby, we have hereunto set our hands and seals this
.~
day of / ~ ,2004.
WITNESS;
/=~~1
,/
/ .
/l~~ {"~6i7~
Allen O. Baker
C"c')
-,..-!
{~
Ui
\
~\
\
INRE:
THE ESTATE OF
C. KENNETH GRUBB
THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYL VANIA
ORPHANS' COURT DIVISION
NO. 21-04-0139
LATE OF Cumberland County
PENNSYL VANIA
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I as beneficiary and heir of C. KENNETH
GRUBB, late ofY ork County, Pennsylvania, deceased, do hereby acknowledge that I am about to receive
from the Executor of the decedent, a distribution, representing the current balance of my share of distribution
under said Will, in full, as total satisfaction and payment of such sum of the Estate of the decedent.
I desire that the shares ofthe Estate be distributed without the formality of a court adjudication and
final accounting, in order to save expense, publicity, and delays incident to such court proceeding, and
authorize the said Executor to make such distribution upon return of the Receipt and Release.
AND, THEREFORE, I, by these presents, remise, release, quitclaim, and absolutely discharge,
indemnify and hold harmless the Executor, his executors, heirs, and administrators, of, and from said legacy,
and of and from all action, whatsoever, for or by reason thereof or relating in any way to his administration
ofthe Estate or of any other act, matter, cause, or thing whatsoever from the beginning ofthe world to the
date of these presents.
INTENDING to be legally bound hereby, we have hereunto set our hands and seals this
day of lloc 0"" ko r , 2004.
I yrH
WITNESS:
~o_ f) ~
I i
I "
l/
r ~ ).t Jv..vA
VERA REHRER
:...:....-.
'~~
-.,,,..1
C)
,=)
'Jl
v~
INRE:
THE ESTATE OF
C. KENNETH GRUBB
THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYL VANIA
ORPHANS' COURT DIVISION
NO. 21-04-0139
LATE OF Cumberland County
PENNSYL VANIA
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I as beneficiary and heir of C. KENNETH
GRUBB, late ofY ork County, Pennsylvania, deceased, do hereby acknowledge that I am about to receive
from the Executor ofthe decedent, a distribution, representing the current balance of my share of distribution
under said Will, in full, as total satisfaction and payment of such sum of the Estate of the decedent.
I desire that the shares ofthe Estate be distributed without the formality of a court adjudication and
final accounting, in order to save expense, publicity, and delays incident to such court proceeding, and
authorize the said Executor to make such distribution upon return of the Receipt and Release.
AND, THEREFORE, I, by these presents, remise, release, quitclaim, and absolutely discharge,
indemnify and hold harmless the Executor, his executors, heirs, and administrators, of, and from said legacy,
and of and from all action, whatsoever, for or by reason thereof or relating in any way to his administration
ofthe Estate or of any other act, matter, cause, or thing whatsoever from the beginning ofthe world to the
date of these presents.
~NDING to be legally bound hereby, we have hereunto set our hands and seals this
day of L c....-e t<-f ~_ ,2004.
,/ f 7L
WITNESS:
~il~~ -
~..=:;:..>
U
~".
;=-::-)
'.a__J
C)
(..II
~\
"
I
INRE:
THE ESTATE OF
C. KENNETH GRUBB
THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYL VANIA
ORPHANS' COURT DIVISION
NO. 21-04-0139
LATE OF Cumberland County
PENNSYL VANIA
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I as beneficiary and heir of C. KENNETH
GRUBB, late ofY ork County, Pennsylvania, deceased, do hereby acknowledge that I am about to receive
from the Executor of the decedent, a distribution, representing the current balance of my share of distribution
under said Will, in full, as total satisfaction and payment of such sum of the Estate of the decedent.
I desire that the shares ofthe Estate be distributed without the formality of a court adjudication and
final accounting, in order to save expense, publicity, and delays incident to such court proceeding, and
authorize the said Executor to make such distribution upon return of the Receipt and Release.
AND, THEREFORE, I, by these presents, remise, release, quitclaim, and absolutely discharge,
indemnify and hold harmless the Executor, his executors, heirs, and administrators, of, and from said legacy,
and of and from all action, whatsoever, for or by reason thereof or relating in any way to his administration
of the Estate or of any other act, matter, cause, or thing whatsoever from the beginning of the world to the
date of these presents.
INTE~JlG to be legally bound hereby, we have hereunto set our hands and seals this
day of / ~ j , 2004.
WITNESS:
~a~~y:~g~
~-t1(;/;b~^ '~
--....::
,c. )
o
(Jl
~
INRE:
THE ESTATE OF
C. KENNETH GRUBB
THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYL VANIA
ORPHANS' COURT DIVISION
NO. 21-04-0139
LATE OF Cumberland County
PENNSYL VANIA
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I as beneficiary and heir of C. KENNETH
GRUBB, late ofY ork County, Pennsylvania, deceased, do hereby acknowledge that I am about to receive
from the Executor of the decedent, a distribution, representing the current balance of my share of distribution
under said Will, in full, as total satisfaction and payment of such sum of the Estate of the decedent.
I desire that the shares ofthe Estate be distributed without the formality of a court adjudication and
final accounting, in order to save expense, publicity, and delays incident to such court proceeding, and
authorize the said Executor to make such distribution upon return of the Receipt and Release.
AND, THEREFORE, I, by these presents, remise, release, quitclaim, and absolutely discharge,
indemnify and hold harmless the Executor, his executors, heirs, and administrators, of, and from said legacy,
and of and from all action, whatsoever, for or by reason thereof or relating in any way to his administration
of the Estate or of any other act, matter, cause, or thing whatsoever from the beginning of the world to the
date of these presents.
~/io be legally bound hereby, we have hereunto set our hands and seals this _"7-<1+
day of et-, 2004.
WITNESS:
..
~~~~
~
~~~
ERIC W. GRUBB
t-....,)
-...-J
C)
(./1
~
'\~"\