Loading...
HomeMy WebLinkAbout04-0186Earl Richard Etzweiler, Esquire Christian S. Daghir, Esquire 225 Market Street Millersburg, PA 17061 (717) 692-2519 Office hours: Tues. and Fri. 4:00 p. m.-8:OO p. m. Sat. 10:00 a.m.-12:00 noon February 23, 2004 ETZWEILER AND ASSOCIATES ATTORNEYS-AT-LAW 105 NORTH FRONT STREET HARRISBURG, PA 17101-1436 Office hours: Mon.-Fri. 8:00 a.m.-5:OO p. m. (717) 234-5600 HALIFAX LINE (717) 896-3737 Fax Line: (717) 234-5610 Email Address: retzweiler(~comcast.net 2 West Main Street Elizabethville, PA 17023 (717) 362-8395 Office hours: Thurs. 7:00 p. rn.-9:OOp, nt Register of Wills Office Cumberland County Courthouse Hanover and High Streets Carlisle, PA 17013 RE: ESTATE OF VIRGINIA A. ROWE Dear Sir or Madam: Please find enclosed for processing the following: 1. Original Death Certificate for Virginia A. Rowe; 2. The original and one copy of a Petition for Grant of Letters, with the original Petition having been signed by the personal representative, in front a representative of the Dauphin County Register of Wills, in which that representative has certified the signatures; 3. The original and one copy of the Estate Information Sheet; 4. The original and one copy of a Renunciation; and 4. Our check in the amount of $221.00. Kindly proceed with processing the enclosed documents. I would request that you time- stamp and return the extra copy of the Petition, Estate Information Sheet and Renunciation in the self-addressed, stamped envelope provided. Sincerely, Earl Richard Etzweiler ERE:haf Enclosure F~b ~4 04 Ol:~;p £~zeetler and ~sso=ia~es (717] ~34-$$10 p.~ ETZWEILER ANI} ASSOCIATES ^TTORN EYS-AT-LAW ! 05 NORTH FRONT STREET IIARRISBURG, PA 17101-1436 (,'hri.qiima ~. D~,.hir0 I..'~lnir~ HALIFAX I,INF. (?I7) 22~ Mm'kcl SInml Fax Line: (717)234-$610 Mil]cl~burg, PA ! 7061 Fatal AddI,~.,~: (717) 692-2~ 19 2 Wcst Main 8u~.t l~lit~t~:tl~lle, PA 17023 (717) Fcbruary 24, 2004 Cuml~a- 'land County Register of Wills ATTN: Jackie Ilanovcr and Iligh Stree~ Carlisle, PA 17013 RE: ESTATE OF VIRGI~A C. ROWE [)car Jackic: Plca,~ accq~t this correspondence ~ authorization for you to ohangc ~c middle initial on thc Petition to rrad as Virginia C. Rowe, instead of Virginia A. Rowe. '[~ank you for your assistance in this matter. Sincerely, Earl Richard Etzw~ilcr F, RE:haI' p.1 E~EILER AND A~OClATE$ ATTOKNEYS-AT-LAW 105 NORTH FRONT STREET HARRISBURG, PA I7101=1436 PA 17061 FROM: DATE: TELECOPY TRANS~T~TAL FOl~d ..,_ c~. C ~ ~_. NUMBER OF PAGE~ ~ TFH$ COVER PAGE: TOTZLZ¢O~'ml~r~O. ~."-~C-~-'~ ~F.,,~A GF..: ETZWEILER AND ASSOCIATES ATTORNEYS-AT-LAW 105 NORTH FRONT STREET HARRISBURG, PA 17101-1436 Office hours: Mon.-Fri. 8:00 a.m.-5:OO p. m. (7! 7) 234-5600 Earl Richard Etzweiler, Esquire ..... Christian S. Daghir, Esquire HALIFAX LINE (717) 896-3737 225 Market Street Fax Line: (717) 234-5610 Millersburg, PA 17061 Email Address: retzweiler(~comcast, net (717) 692-2519 Office hours: Tues. and Fri. 4:00 p. rr&-8:OO p. n~ Sat. 10:00 a. rr~-12:00 noon 2 West Main Street Elizabethville, PA 17023 (717) 362-8395 Office hours: Thurs. 7:00 p. rta-9:00 p. tn. February 24, 2004 Cumberland County Register of Wills ATTN: Jackie Hanover and High Streets Carlisle, PA 17013 RE: ESTATE OF VIRGINIA C. ROWE Dear Jackie: Please accept this correspondence as authorization for you to change the middle initial on the Petition to read as Virginia C. Rowe, instead of Virginia A. Rowe. Thank you for your assistance in this matter. ERE:haf Sincerely, Earl Richard Etzweiler Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS ~. R~owe~ ~:'" ~ ~,~. ~ ~ Estate of Virgin a also known as Petitioner(s), who is/are 18 years of age or older, apply(les) for: , Deceased Social Security No. 198-30-4475 (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner is the executrix na~d~.!in the t W,)I..:~ ~e Decedent, dated and codicil(s) dated c.i' ?' ~, Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted(fAlter execution of the icl~uments offered for probate; was not the victim of a killing and was never adjudicated incompetent: None 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 I Mike R. Rowe Son Greg A. Rowe Son Brian E. Rowe Son Janice P. Homer I Daughter LETE IN ALL CASES:) Attac~h tadditi0n-e, rsheets if necessary. 740 Kenilworth Circle, #104 Heathrow, FL 32746 447 Third Street, Enola, PA 17025 300 Catherine Street, Ashland, PA 17921 914 Trail Road, Millersburg, PA 17061 Decedent was domiciled at death in East Pennsboro Township, Cumberland County, Pennsylvania, with his/her last family or principal residence at 447 Third Street, West Fairview, East Pennsboro Township, Cumberland County, Pennsylvania (list street, number and municipality) Decedent, then 63 years of age, died February 13, 2004, at East Pennsboro Township, Cumberland County, Pennsylvania, Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property .............................. $ 6,298.66 (If not domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County ..................... Value of real estate in Pennsylvania ......................... Total .............. _ 80,000.00 ............................................... $ 86,298.66 Real Estate situated as follows: Residence situate at 447 Third Street, Enola, PA 17025 ' 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: /Signature Typed or printed name and residence Form RW 1 Page ~ of 2 (Dauphin County) - Rev. 9/92 . Oath of Personal Representative Commonwealth of Pennsylvania County of Dauphin The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the es~.~e:ccording to law. Sworn to and affirmed and subscribed L~/~/./~_ H~om~ before me this /~/-/~ / -' '~anice P. day of 0o4 Social Security No: 198-30-4475 Estate of. Vir.q n a A. Rowe Date of Death:..February 13, 2004 Deceased AND NOW, F'~ 2,~) , 2004, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters of Administration be granted to Janice P. Homer in the above estate. FEES Letters ........................... $ 200.00 Short Certificate(s)...(2)... $ 6.00 Renunciation .................. $ 5.00 Affidavit ( ) ................. $ Extra Pages ( ) ............ Codicil .......................... JCP Fee ........................$ 10.00 Inventory ....................... $ Other ............................ , $ TOTAL ................ $ 221.00 Form RW-1 Page 2 of 2 (Dauphin County) - Rev. 9/92 Register of Wills Attorney: Earl Richard Etzweiler I.D. No: 06398 Address: 105 North Front Street Harrisbur.q, PA 17101 Telephone: (717) 34-5~::-~ O Register of Wills of CUMBERLAND COUNTY Pennsylvania RENUNCIATION Estate of_ Virginia C. Rowe also known as No. ~C? i - Deceased The undersigned Mike R. Rowe of 740 Kenilworth Circle, #104, Heathrow, FI, .3.2746, ~, of 447 Third Street, Enola, PA 17025 and Brian E. Rowe, of 300 Catherine Street, Ashland, PA 17921, sons of the above Decedent, hereby renounce the right to administer the estate and respectfully request that Letters of Administration be issued to _our sister, Janice P. Homer, of 914 Trail Road, Millersburg, PA 17061. WITNESS my hand this 17th day of February, 2004. .447 Third Street, Enola, PA 17024 (Addresc~ 300 Catherine Street, Ashland, PA 17921 (Address) Sworn to or affu'med and subscribed before me this 17th day of February, 2004. N~ot'ary 15ublic My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) Notarial Seal Karen L. Paul, Notary Public City of Harrisburg, Dauphin County . My Commission Expires May 13, 200~ NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. RW-13 (Rvsd 9/92) 105,805 REV 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as l.ocal 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, $2.00 Local Registrar ,. Virginia C. R~e DOUN~ OF D~H ' ~ ~ ~o ~O,r )ECEDENT S"AILINGADDRESS(St ~ C~EO n S~'. ZoC~ei ~NT S ,7.. s,.~e~sylv~la oJd ,Tc~v..~,~,. ~st '~e~s~ro ,. West Fai~iew,PA 17025 ~$~',?~' , ..... - . 447 Third s~eet ~ ~.,~. ~.,~s~.~ ~ QI Feb.16,2004 /Eno] ........ J ; ' L~i ~'"' [~,=. ~ ..... ~ ~, , PA 17025 SIGNATURE AND TITLE OF CERTI IER tlC~iq'~[~ NU M~I~/ '' '' 'OAT ..... ' em 27~ ry ~ Print · ~,~ P 9963178 ~.EM # No. ~ C;' Date ,,.,.,,~... ,~_, FOLI,0WS: = '"? ~ Z'. Cr C H OF PENNSYLV~NI~ * DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH CERTIFICATION OF NOTICE UNDER RULE 5.6(a) NAME OF DECEDENT: DATE OF DEATH: ADMIN. NO.: Virginia C. Rowe Februar~13,2004 2004-00186 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 19, 2004: Mike R. Rowe, of 740 Kenilworth Circle, #104, Heathrow, FL 32746 Greg A. Rowe, of 447 Third Street, Enola, PA 17025 Brian E. Rowe, of 300 Catherine Street, Ashland, PA 17921 Janice P. Homer, of 914 Trail Road, Millersbure, PA 17061 Notice has been given to all persons entitled thereto under Rule 5.6(a) except .. NONE Date: March 2004 ~~~~_~ /. Signature Name Earl Richard Etzweiler, Esquire Address 105 N. Front Street Harrisburg, PA 17101 Telephone (717) 234-5600 X Counsel for Personal Representative ETZWEILER AND ASSOCIATES ATTORNEYS-AT-LAW 105 NORTH FRONT STREET HARRISBURG, PA 17101-1436 Of/ice holtrs: Mon.-Fri. 8:O0 a. nt. -5:O0 p. tn. (717) 234-5600 Earl Richard Etzweiler, Esquire ..... Ctu-istian S. Daghir, Esquire HALIFAX LINE (717) 896-3737 225 Market Street Fax Line: (717) 234-5610 Millersburg, PA 17061 Email Address: retzweiler~//)comcast, net (717) 692-2519 Office hours: Tues. attd Fr£ 4:O0 p. rtL-8:O0 p. tn. Xltt. lO: O0 lt. tit.-12:O0 noon May 5, 2004 2 West Main Street Elizabethville, PA 17023 (717) 362-8395 Office hours: Thurs. 7:O0 p. nj-9:O0 p. nr Register of Wills Cumberland County Courthouse Hanover and High Streets HmTisburg, PA 17013 RE: VIRGINIA C. ROWE ESTATE Deal' Sir or Madam: ~7 Please 2. 3. 4. find enclosed the following: The original and one copy of the Inheritance Tax Return; The original Inventory; A check in the amount of $25.00 representing your fee; A check payable to the Register of Wills, Agent in the amount of $2,101.90, representing payment of inheritance tax within the three-month discount period. Please also find enclosed a cover sheet for both the Inheritance Tax Return and Inventory. Kindly time-stmnp the cover sheets and return the cover sheets and receipt in the self-addressed, stamped envelope provided. Thank you fol' your assistance in this regard. Sincerely,, . // Eiii'l Richard Etzweiler ERE:haf Enclosure 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(11-96) CD 0O3912 ETZWEILER EARL RICHARD ESQ 105 N FRONT ST HARRISBURG, PA 17101 ........ fold ESTATE INFORMATION: SSN. 198-30-4475 FILE NUMBER: 2104-01 86 DECEDENT NAME: ROWE VIRGINIA C DATE OF PAYMENT: 05/06/2004 POSTMARK DATE: 05/06/2004 COUNTY: , CUMBERLAND DATE OF DEATH: 02/13/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,101.90 TOTAL AMOUNT PAID: $2,101.90 REMARKS: CHECK//119 · INITIALS' JA .... SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS · REV-1500 COM~O"WEAL~O~.~..SY~VA.,A INHERITANCE TAX RETURN DE. :.0., RESIDENT DECEDENT DECEDENTS NAME (LAST F RST AND MIDDLE INITIAL) i Rowe, Virginia C. ~z I DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-OD-YEAR) ~ , uJ ,9, 02/13/2004 J (.)3/19/1940 ](IF APPLICABLE) SURVIVING SPOUSES NAME ( LAST. FIRST AND MIDDLE INITIAL) [] 1. Original Return [] 4. Limited Estate ] 2. Supplemental Return OFFICIAL USE ONLY ~iLE NUMBER 21 04 0186 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 198-30-4475 THIS RETURN MUST BE FILED iN DUPLICATE WiTH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER E 3. Remainder Return (date of death prior to 12-13.82) Future Interest Compromise (date of death [] 4a. after 12-12-82) [] 5. Federal Estate Tax Return Required [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) [] 9. Litigation Proceeds Received [] lO. Spousal Poverty Credit (date of death between ~- 11.Election to tax under Sec 9113(A)(A~achSchO) r. ............................ 12-31-91 and 1-1-95) I~ : . .. J COMPLETE MAILING ADDRESS ' --i..--., ................. ,.....---.-...-.-.-.-.;.;...-.-.-.....-..+:.-.-...:.............;....:.:.:.: [ Earl Rlchm'd Etzweder I FIRM NAME (If applicable) Etzweiler and Associates 105 North Front Street Harrisburg, PA 17101 "ELEPHONE NUMBER (717) 234-5600 /~lJ4-5ou0 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Joint!y Owned Property (Schedule F) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 1 1. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) (1) 60,000.~f (3) None (4) None (5) 5,647.28 (6) None (7) None (9) 14.752.77 00) 1.727.17 OFFICIAL ~ ONLY 65,647.28 16,479.94 49,167.34 49,167.34 1 3. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (11) (~) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 1 5. Amount of Line 1 4 taxable at the spousal tax rate, x or transfers under Sec. 91 16(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 49 l 67.34 17. Amount of Line 14 taxable at sibling rate X 18. Amount of Line 14 taxable at collateral rate X 19. Tax Due .. .00 (15) .045 (16) 2,212.53 .12 (17) .15 08) (19) 2,212.53 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-I$00 EX (Rev. 6-00) Decedent's Complete Address: JSTREET.M)DRESS 447 Third Stl-cet CITY Enola STATE ZIP PA 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 2,101.90 I 10.63 (1) Total Credits (A + B + C) (2) Total InterestJPenalty (D * E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. 2,212,53 2,212.53 0.00 0.00 0.00 (4) (5) (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT . .: .~,.':~,~.:,. /,.:~:~`:~>~*..~.:~:~:`~:~:~:.:~:::~*:,.....:,~,.....:~,;,:~*:~::.:.:~:.:~.::~:~`~:~,...~* ~,,:.~,.,..-.~,.~,:'.4..~/..-~,...~./~.~ ¢.~.'--:',~'*'~-~-.'~. ....... ~ .... ~¢./.~/.~, ,/,,:,,. ~ , ~.~ .~?~:.~.p2~:~.*.~, ~. r~ ~.' PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLAClN6 AN "X" IN THE APPROPRIATE BLOCKS Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ..................................................................................... FI 1~ b. retain the right to designate who shall use the property transferred or its income; ......................................... I~ [~ c. retain a reversionary interest; or .................................................................................................................... I~ ~ d. receive the promise for life of either payments, benefits or care? .................................................................. [] [] If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ......................................................................................................................... [] [] Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ............... [] [] 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 exarmned th~s return, including accompanymg schedules and statements, and to the best of my knowledge and belief, ~t 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 PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE ~,l',4~t'e P. Homer ..~ / S~rI~N,~'f~UR'E OF ¢~R~-ON ~rESPO~4SIBLE '[=OR FILING RETURN ADDRESS DATE 914 Trail Road Millersburg, PA 17061 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE ...................... '. - -'-'-'-'-'-'-'-'.'.'-'-'-'-'-'-'-'-'-'-'.'-'-'-'-'.'.'-'.'.'-'-'.' '.'-'-' '-'-' '- ........ ' .............................. ::::::::::::::::::::::::::::::::: :::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ::::::::::::::::::::::::: :[mi:.-'mg x x~m :.:.' :'.-m:: ¢:: :[mmm :!: ¢i:E¢[:i:i:i:i¢[:[:[ ~!E For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1 1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMOf~NEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Rowe, Virginia C. FILE NUMBER All real property owned solely or as a tenant in common must be reported at fair market value. Fair marl<et value is deft at which, ,pro, perty, w,ould .b.e. exchange, d. between a willing buyer and a willing seller, neither beina com~)elled tn hHv nr ........ ~ed. as the pdce rea. son. a?e..Knowle(]ge ot me relevant ~'acts. Real property which is jointly-owned with right-of su~i~r_~-h[~s~t=g'eU~c~oa~.~ scne(]ule i-. r ~- ~,, ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH Real Estate located at 447 Third Street, Enola, PA 17025, known as Cumberland County Tax Parcel No. 60,000.00 4.5-17-104-4-032. TOTAL (Also enter on Line 1, Recapitulation) 60,000.00 N0.24~ A. Settlement Statement B. Type o! Loan ,1' MPS-12~58 4 VA C3nv. ~. , C. NOTE: This form is furnished to give you a statement of actual settlement cos[s. Amounts paid to and by the settlement agent are shown. Items marked "[p.o,c.)" were paid outside the closing; they are shown here for inlormafional purposes and are not [ncludecl in the totals. E. NAME AND ADDRESS OF SiLl. ER: 1E00 GOLF ROAD, SUITE 3:00 G. PROPERTY TAX PARCEL NO. 45-17-10%4-032 LOCATION: 447 THIRD STREET TIN: WEST FAiRVIE~, PA 17025 .~:~'~'~::~';;~ ;':: ]' ';;i. ; ;.: · ;: - . TIN: . · I. SE~LEMENTDATE: WEST FA[RVI~, PA 17025 t~:~ ' 109 School Taxes .'~' '11 '1.~, . .' .. ~'~,:.' 120. GROSS AMOUNT DUE - ~.oa au. RowE.= SUMMARY OF BORROWER'S TRANSACTION 102. Persona, pr=pe,~ t ~l~;~:s:~e~h~,ges;{~:b~=~:e~..~:~ ~:: :: [:. ::: ...: lO4 ......... ~:. . .......... .':.:...~: :::.'.:. :.:~:::.~ ~:::-.~ ~j'~M'E'~'~ FoR TEMS PAID'~Y '.lO6:C~owntaxei: -i :;::/o. :::~'. 60,~00.00 201. Deposit or earnest mane~ ;~0:2~Prinap~:~mount~{~i~a~:l.~ :[ ~; ~ ::: : ~..:00~::;~.~' " 209. , ADJUSTMENTS POF~ ITEMS UNPAID BY SELLER: I; ~_t O. Cily/Iown taxes · it. 217:c;,~%,~,i: :' ~.: .ii~::: Lit ! K. SUMMARY OF SELLER'S TRANSACTION 402. Persona property i !~o3; .. - I -"'. - ':':: "1 ' :: : ~405~ ' ' .:: .' .... : :: . ..... : · ' .:" ' ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCe: ....... .407. Cq~n~y ~ax~s . ~o ~os Schcol ~es ' 41 42a. GROS~ AMOUNT 0- 0C DUE TO GELLER: 503. Existing Loan(s} taken sub]ect tO . 507. 509. ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: 510. CJty/t~w8 tmXO~ ~.12. Assessments ta · :213 Schoot:':Taxes ::': - I : ' : : ~ 214. 216. 512. Assessments to S~§:sch~ol':r~es :::': ~ '! 'i'~: 5i~. :~i::..: :.:. :: · . :.:: : . 51S. :~.:: :. i ::.: flit!ii:; :;i:i'' :'~::':i: :......::~-i...:::....:s~ 218. 518. 219. ' ; ": .' :: :': ' : :': 5~g: ' ' :' ' !' 220.TOTAL PAID eY.'FOR 60,000.00 BORROWER: 301.Gres,-%moun~t~uetrom~3orrower (('~ne 120,1 I. 00 ~oz: L,,, ~O~n, p~ w,~o~ o~;;~;", 7~,'~e.~20~' I( co, o.~0. o o) I 303. CASH( ~ FROM)[~ TO) BORROWER: i 0. oo I §20.TOTAL REDUCTIONS IN AMOUNT DUE SELLER Previaus Edition ia Obsolete Amended 10/87 HUD-1 (3-86) - RESPA, Ha 430S.2 11:29 N0.242 ~00~ HUO.1 (Rev. 318G 700 TOTAL ~ALES ,' 8RO~ER'~ COMMISSION; BASED ON PRICE ?oz OCher agen~ c~arges co a02. Loan di=coun~ 2 . 375% ~LL SDE~R~ L~I~G ~ ;' ~s, FLOOD CMECK. ~E . ~DSAFE F~OD ., aog, T~ ~SEKVICE 'FEE C0~TR~NiDE T~K SErViCE ~ :.' ........ :. '... Z : '[:~ · . .t.1.~1.. $et:l~ment~rciosingfeet~ - ~ ~IDE $~EN~ ~VI~S, XN~ 325.00 L~er'scoverage $ 60,000.00 ' ~2Ol. Recording fees. . Dee~ ~': 50'. ,~Mor[g~ge $ ;~ 1304 PROCEEDS TC gSTATE ESTATE 0F VIRGINIA C. RCW~ ~['~ 1400. TOTALSE~LEMENTCHARGES~En~sron/i~gIO3. Ssc~onJ.sn~.iine502. Sscrio~K) ~0,000.00 0,00 PAID FROM BORROWER'S FUNDS AT SETTLEMENT PAID FROM SELLER'S FUNDS AT SE'CrLEMENT %25.0 [3 5.00 · 35. O0 25. O0 ~0. O0 100.00 AMERICAN PRIDE SETTLEMENT SERVICES, INC, COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT 0ECEDENT ESTATE OF Rowe, Virginia C. SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONAL PROPERTY FILE NUMBER Include the proceeds of litigation and the date theproceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION PNC Checking Account No. 5140116673 Continental General Insurance - premimn reft. md TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 5,589.14 58.14 5,647.28 12:05 7177327109 PNC rkmk AFl'N: Matt 23Y North lqnoLa Road En~la. PA 17025 PNC EANK and Ft~5ooia~es (7171 ~34-5810 ETZWEILER AND ASSOCIATES ATTORNEYS-AT-LAW 105 NORTH FRONT STREET IqARRISBURG, PA 1710~-I&36 7 rAI Jl"a~ ~ f.a~ I,a~: (717) 234.5(~ 111 May 4.2(X)4 ElizhbeU~vLIla, I'A I ?U23 ,.¥ent ~itt fu_~, (71,") PAGE Tilts offi~ mpro~n}T~ thc Eslal.c ot' Vi~ma C. ~ w~ di~ ~} Fd~m~. 12.2(Xg. n msidum :f E~ P~um~ro, Cum~d~ C~n~, P~n~s~v~lia. ~ w~,~ ~l SgCU~W N~r is 19N-30~475. ah ~d have ~ ~ ~ by rite appr~ri~ o~ti~ or ~npJtD,~ of your ~c~l instltu~ofl. Sincc~ly yours. ERE:hr Account NumboffS) .SI_ ~) T { 6673, Type of Account A~ Tn~t ~d calendar ye~ up to da(e of as of Dcccdcf~s O~a:h ,~.580.14 A~m~l In~st '" ~c~cn~'~ t~ Maturity DaIc Account ¢ )~c~fip - 02 COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RET1JRN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Rowe. Virginia C. FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. ~ 1 Bo FUNERAL EXPENSES: Gmgrich's Memorial - headstone Mussehnan's Funeral Home - funeral service ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Etzweiler and Associates Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Greg A. Rowe Street Address 447 Third Street Probate Fees City Enola State PA Zip Relationship of Claimant to Decedent son Register of Wills Cumberland Counw - Letters TestamentaO, Accountant's Fees 17025 Tax Return Preparer's Fees Other Administrative Costs Register t)t' Wills Daul)hin (_;tltllllS' - out of county oath Rcgistcr (d' Wills L'uml~erland County - tile estate pal)ers 100.00 7,373.12 3,28,.a6 3,500.00 221.00 15.00 25.00 Total of Continuation Schedule(s) TOTAL (Aisc enter on line 9, Recapitulation) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX R~'~'URN RESIDENT DECEDENT Schedule H ESTATE OF Rowe, Virgima C. IFILE NUMBER Cumberland Law Journal - advertise Letters Testamentao' The Sentinel - advertise Letters Testamentary Premier Abstract - copy of mortgage document Etzweiler and Associates - notary tee, postage and photocopies 75.00 I 15.79 5.50 40.00 Page 2 of Schedule H To Funeral Expenses of VIRGIN'r_A C. ROW~ Nat-ch 22, 2004 Funeral }'~ome & Cremafion Serrices, Inc. Established 1895 Brian C. Musselman, ED. S~perv/s~r William G. Pm]an, ED. P.O.'Box 137 324 Hummel Avenue Lemoyne, PA 17043-0137 (717) 763-7440 Fax: 717-730-9798 www. musselmanfunera[com Janice P. Homer 914 Trail Rd. Millersbrug, PA 1 7061 2004 Feb~y 16 PROF. SERVICE RENDERED,FACTT.TTTV. q,AUT~S "Pearl Rose" Metal Casket Cameo Rose Stainless steel L/ned Vault $3,495.00 1 , 425.00 1,950.00 Cash Advance Items: Flowers Death certificates Obi~,~y notic .~ Minister' s gratuity Eaincaid memorial book $288.20 30.00 84.92 50.00 50.00 $6,870.00 $503.12 $7'373.12 FOR APPOINTMENT PHONE 717-763-7440 COMMONVVF~LTH OF PENNSYLVANIA INHERITANCE TAX RET1JRN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Rmve. Virginia C. FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT l 2 3 4 5 6 7 8 9 10 11 12 13 14 Comcast - cable sen'ice (check cleared aider death) Verizon - telephone service (check cleared afl:er death) PA A. merican Water - water service (check cleared al'ler death) PP&L - electric sen'ice (check cleared alter death) East Permsboro Township - balance due on account (check cleared afl:er death) PA American Water - balance due water service Comcast - balm]ce due cable service PP&L - balance due electric service Verizon - bal~mce due local phone service AT&]' - bal,'mce due long distance phone ser,;ice [IGI - balance due gas service West Shore EMS - balance due ambulance service W,m]en's Cancer Center - balance due medical services Mid [.'emi Bank - estate checks TOTAL {Also enter on Line 10, Recapitulation) 39.64 38.66 35.70 80.48 96.00 62.07 110.79 87.41 66.28 35.14 545.76 514.72 1.57 12.95 1,727.17 REV-1513 ~X+ (9-~0) ~ COMM©NWEALT}q O~ =ENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Rowe. Virginia C. ;FILE NUMBER NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Janice P. Homer 914 Trail Road Millersburg, PA 17061 Mike R. 740 Kenilworth Circle #104 Heatlu'ow, FL 32746 Greg A. Rowe 447 3rd Street Enola, PA 17025 Brian E. Rowe 300 Cafl~enne Street Ashland, PA 17921 RELATIONSHIP TO DECEDENT Da N~' ki~l' Daughter Son Son ~on Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE AMOUNTORSHARE OF ESTATE 1/4 residue 1/4 residue I/4 residue I/4 residue B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETi Register of Wills of Cumberland County, INVENTORY Estate of Rowe, Virginia C. also known as Pennsylvania No. 2004--O0186 Date of Death 2/13/2004 , Deceased Social Security No. 198-30-4475 Jaifice P. Homer The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory Attorney: I.D. No.: include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/VVe verify that the statements made in this Inventory are true and correct. INVe understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Earl Richard Etzweiler Signature: Jq~i6~- P'. Hor~er 06398 Signature: Signature: Address: 105 North Front Street HmTisburg, PA 17101 Address: 914 Trail Road Millersburg, PA 17061 Telephone: (717) 234-5600 Telephone: (717) ~6.-~852 Dated: Personal Property PNC Checking Account No. 5140116673 Continental General h~surance - premitm~ retired Total Personal Property 5.589.14 58.14 $5,647.28 (Attach additional sheets if necessary) Total Personal Property and Real Estate $65,647.28 Register of Wills of Cumberland County, INVENTORY continued Pennsylvania 2OO4-OO186 Estate of Rowe, Virginia C. No. also known as Date of Death 2/13/2004 , Deceased Social Security No. 198-30-4475 Real Estate Real Estate located at 447 Third Street, Enola, PA 17025, l, mown as Cumberland County Tax Parcel No. 45-17- 1044-032. 60,000.00 Total Real Estate $60,000.00 2 TI[ i q iU JJJ lB V Il STATUS REPORT UNDER RULE 6.12 Name of Decedent: Virginia C. Rowe Date of Death: February 13, 2004 WillNo. 204-00186 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate. State whether administration of the estate is complete: Yes X No. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: o 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 bo The separate Orphans' Court No. (if any) for the personal representative's account is: Co Did the personal representative state an account informally to the parties in interest? Yes X No. Dated: 7/28/2004 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. Signature Earl Richard Etzweiler, Esquire 105 North Front Street Harrisburg, PA 17101 (717) 234-5600 Capacity: __ Personal Representative X Counsel for personal representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX EARL RICHARD ETZWEILER ETZWEILER & ASSOCS 105 N FRONT ST HBG PA 17101 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 06-21-2004 RONE 02-15-2004 21 04-0186 CUMBERLAND 101 Amount Remitted VIRGINIA C MAKE CHECK PAYABLE AND REMIT PAYMENT TO.' REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS --~ REV-1547 EX AFP C01-05} NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RONE VIRGINIA C FILE NO. 21 04-0186 ACN 101 DATE 06-21-2004 TAX RETURN WAS: C X> ACCEPTED AS FILED ( > CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) Cl> 2. Stocks and Bonds (Schedule B> C2> 5. Closely Held Stock/Partnership Interest (Schedule C> (3> 4. Hortgages/Notes Receivable (Schedule D> C4> 5. Cash/Bank Deposits/Htsc. Personal Property (Schedule E> C5> 6. Jointly Owned Property (Schedule F> (6> 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H> C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10> 11. Total Deductions 12. Net Value of Tax Return 60~,000.00 .00 .00 o00 5~647.28 .00 .00 14,752.77 NOTE: To insure proper credit to your account, submit the upper portion of thls form w/th your tax payment. 65,647.28 13. 14. NOTE: ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of L/ne 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of L/ne 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS PAYHENT RECEIPT DISCOUNT DATE NUNBER INTEREST/PEN PAID 05-06-2004 CD005912 110.65 1~727.17 (ll> 1&.~79.94 el2> 49,167.54 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule Net Value of Estate Subject to Tax Ci4> If an assessment was Issued previously, lines 14, 15 and/or 16, 17, .oo 49,167.54 18 and 19 will reflect flgures that include the total of ALL returns assessed to date. (is> _.0._~0 x oo __ . oo ct6> 49,167..~ x 045 2,212.53 (17> .00 x 12: = .00 cra> .00 x 15 = .00 (l.9>= 2,212.55 AMOUNT PAID IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 2,101.90 2,212.55 .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. L/% IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR>, YOU MAY BE DUE A~'~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.> ,~- RESERVATION= PURPOSE OF NOT[CE: PAYMENT: REFUND OBJECTIONS= ADMIN- ISTRATIVE CORRECT[OHS: DISCOUNT= PENALTY: INTEREST= Estates of decedents dying on or before December 12, 1982 -- /f any future /nterest /n the estate Ks transferred /n possess/on or enSoyment to Class B (collateral) benef/ciar/es of the decedent after the expirat/on of any estate for 1/fa or for years, the Commonwealth hereby expressly reserves the r/ght to appra/se and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfiI1 the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Sect/on Detach the top portion of this Notice and subm/t v/th your payment to the Rag/star of Wills printed on the reverse s/de. --Hake check or money order payable to: R~,(~[S~I~R OF NZLLS) AGENT A refund of a tax credit, vhich was not requested on the Tax Return, may be requested by complet/ng an "Applicat/on for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Appl/cat/ons are ava/labia at the Off/ce of the Rag/star of W/lls, any of the 23 Revenue D/str/ct Offices, or by call/ng the special 24-hour answering service for forms ordering: 1-800-562-2050; services for taxpayers with spec/al hearing and / or speaking needs= 1-800-447-5020 (TT only). Any party in interest not satisfied vith the appraisement, allovance, or disallowance of deductions, or assessment of tax (includ/ng d/scount or interest) as shovn on this Not/ce must object v/thin s/xty (60) days of race/pt of this Not/ce by: --vritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harr/sburg, PA 17128-1021, OR --election to have the matter determ/ned at aud/t of the account of the personal representer/ye, OR --appeal to the Orphans' Court. Factual errors discovered on th/s assessment should be addressed in writing to: PA Department of Revenue, Bureau of /nd/v/dual Taxes, ATTN: Post Assessment Review Un/t, Depto 280&01, Harrisburg, PA 17128-0601 Phone (717) 787-&505o See page 5 of the booklet "Instruct/ors for Inher/tance Tax Return for a Res/dent Decedent" (REV-1501) for an explanat/on of admin/stratively correctable errors. If any tax due Ks pa/d v/th/n three (5) calendar months after the decedent's death, a f/ye percent (SX) discount of the tax paid Ks alloyed. The 15Y, tax amnesty non-participation penalty Ks computed on the total of the tax and /nterest assessed, and not paid before January 18, 1996, the f/rst day after the end of the tax amnesty per/od. This non-part/c/pat/on penalty Ks appealable /n the same manner and in the the same t/me per/od as you would appeal the tax and interest that has been assessed as /nd/cared on this not/ce. Interest Ks charged beginning v/th first day of delinquency, or n/ne (9) months and one (1) day from the date of death, to the date of payment. Taxes vh/ch became del/nquent before JanuarY 1, 1982 bear /nterest at the rate of six (6Y,) percent per annum calculated at a da/ly rate of °000164. All taxes which became delinquent on and after JanuarY 1, 1982 v/ll bear interest at a rate vhich v/ll varY from calendar year to calendar year with that rate announced by the PA Department of Revenue. The appl/cable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 20~ .000548 ~)'~'8 - 1991 11Y, .000501 ~ 9Y, . 000247 1985 16Y, .000458 1992 9Y, .000247 2002 6Y, .000164 1984 11Y. . 000501 1995-1994 7Y. , 000192 2005 5Y, , 000157 1985 15Y, .000556 1995-1998 9Y, .000247 2004 ~Y, .000110 1986 IOY, · 000274 1999 7Y, .000192 1987 [OY, .000274 2000 7Y, .000192 --Interest Ks calculated as follovs= XNTERSST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY XNTBREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to f/fteen C15) days beyond the date of the assessment. [f payment is made after the interest computer/on date shown on the Not/ce, additional interest must be calculated.