HomeMy WebLinkAbout04-0071PETITION FOR PROBATE and GRANT OF LETTERS
Estate of ~/l.~t~/ardt i~. ~'-~/.~riO, '~rO~l~ No.
also known as / To:
, Deceased.
Social Security No.
'2/
Register of Wills for the
County of
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut ~-/.~
in the last will of the above decedent, dated
and codicil(s) dated
in the
named
,19__
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in CU~ ~/~d-a'/VO County, Pennsylvania, with
h2-5 last family or principal residence at .?t~e'~
LA/ e.5 7~ /7,A/ /z.v'l ~.. i.,,/ - -
(list street, number and muncipality)
Decendent, then 0~-~'- years of age, died
at ./--/~ ,ep/_~j ' ~ '
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: ~t9 (,,'" 5'7~7--&'-- ;57'-~ ~ ~
$ .
$ ~a~. ooo
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters -~"¢ ~--,~ ~'/~'~-/-~,~' ~,
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
Thc petitioner(s) above-named swear(s) or affirm(s) that thc statements in thc foregoing petition arc
truc and correct to thc best of thc knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
t/
to
~oo~fo_rc me this ~ ~ ~ day of,[ ~, .
Estate Of
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW (~'~"~J~'~'~' ~" ~
the reverse sid~ereof, satisl~ctory proof having been presented before me,
IT IS DECREED that the instrument(s) dated /"~.~f,
described therein be admitted to probate and filed of record as the last will of
and Letters ~'~-'-_-~;~'.'~/,~:~./z-.~,~ O'
are hereby gran;ed to ~_J~.0~' ,~Zr/~7,~-,~.~
9~~, in consideration of the petition on
FEES
Probate, Letters, Etc ..........
Short Certificates( ) ..........
~lon ................
(~f TOTAL
~i~~.,~...~
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
REGISTER OF WILLS OF COUNTY
OATH OF NON-SUBSCRIBING WITNESS
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
familiar with the signature of ,
codicil
testat__ of (one of the subscribing witnesses to) the will presented herewith and
codicil
that believes the signature on the will is in the handwriting of
to the best of __
Sworn to or affirmed and subscribed before
.ff/~j~_~jz~4__~his ~.~.~9 day of
~"'~- i'~ ~ -- C Regist/er
__ knowledge and belief.
(Address)
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9814024
No.
Local Registrar
Date
S .......... D ~,.EgD ~:, .~OLt. OWS:
~ ~4aa~v. 2ts7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
NAME OF DECEDENT (FirsL Middte, Lasl)
STATE FILE NUMBER
{SEX ISOCIAL SECURITY NUMBER {DATE O~ DEATH (MOnth. [~y. Yee0
Howard R. Ensminqer {=' male {'- 197 --05 -- 0592 {4'1-14-04
o ~ I ' 7 -- -- OTHEfl:
, "".] . I : I 3~ ~8 I~n°la, ~-- I,..,-o ~...,~
Cum No., ~ .~. ~. ~'~" ~' ~ ~'*e
.. er an. I-"e't a r. ew L'0 .at. St
~'~'"';~ ~'~ Restorer of Elemenla¥~a,y
'.. painter x I,ufl~stor~cal Mar~a:~~ ~ ~ ~ {o,:3 ~
· · H3. ~
~CE~NT'S M~LI~ ~E85 (~r~. City,own. ~me. Zip C~) 14. ~O~ lC.
ACT~L 17l. Slate P~ Did 17c.~ ~s. ~nl ~d in
304 State St. RESI~NCE
~.est Fairvie,, Pa. ~ 7025 {~*,~*, '~'~'
IMOTHER'S NAME (First. Middle, Ma~le~ Surl~me)
,,. Jay John Ensminger {,A. 1ice Ma~ Roberts
~Janet Mae Cook i,~.17 N. Middlesex Rd. Carlisle, Pa. 1701
~,~0 ~ O{,,~an. 19, 2004 /Rolling Green Mem. Par~lCamD Hill Pa.
L,~11248 L ~s~elman, F.H.& C.~. Inc. 324 Hummel
,~..:;~ . ~ ~ ~a< a/-~ e s / s~. -'-~cx~ -': /: - ~'
"~Y. ~ m ~e I DUE ~ ~ AS A C~HF~F ~. / ~ L~~-~ ~ U[~ ~
LAST WILL AND TESTAMENT
OF
HOWARD R~-ENSMINGER
I, HOWARD R. ENSMINGER, of West Fairview, Cumberland County,
Pennsylvania, make, publish and declare this as and for my Last Will
and Testament, hereby revoking all other Wills and Codicils heretofore
made by me.
FIRST: I direct the payment of all my just debts and the
expenses of my last illness and funeral from my estate, as soon after
my death as conveniently may be done.
SECOND: I bequeath my guns, jewelry, and other personal
effects that are unclaimed by my wife, Megan Ensminger, should she
survive me, to my grandson, FRANK L. H~RR.
THIRD: In the event my wife, Megan Ensminger, shall survive
me by a period of sixty (60) days, I devise and bequeath my property
located at 304 State Street, West Fairview, Cumberland County, Pennsyl-
vania, or any other home which may be our principal place of abode at
my death, together with all household goods and furnishings therein,
and all policies of insurance on said real estate and personal property,
to my wife, MEGAN ENSMINGER, without liability for waste, for her life
so long as she desires to use such premises as a home and pays all costs
of maintenance thereof, including taxes, assessments, insurance and
ordinary repairs, said property to be insured in a reasonable amount
insuring the interest of the remainderpersons as well as herself. My
wife shall have the right to collect any and all rents due and owing
from any apartments that are a part of the above-described real estate.
Upon the death of my wife, Megan Ensminger, or at such prior
time as she no longer uses said premises as a home for herself, I
direct my personal representatives, hereinafter named, to sell said
real estate and personal property and distribute the net proceeds
thereof equally between my two daughters, JoANNE O. YARLETT and JANET M.
I direct that my wife, Megan Ensminger, shall not be required
to give bond as a life tenant under this Item of my Will.
Should my wife, Megan Ensminger, predecease me or die on or
before the sixtieth (60th) day following my death, I direct that the
said real and personal property described in this Item shall be devised
and bequeathed to my children, JoANNE O. YARLE?T and JANET M. HERR, in
equal shares.
FOURTH: I devise and bequeath all of the rest, residue and
remainder of my estate of whatever nature and wherever situate, together
with any insurance policies thereon, unto my wife, MEGAN ENSMINGER, and
my children, JoANNE O. YARLE~T and JANET M. HERR, in equal shares.
FIFTH: Should my wife, Megan Ensminger, predecease me or die
on or before the sixtieth (60th) day following my death, I devise and
bequeath all of the rest, residue and remainder of my estate of whatever
nature and wherever situate unto my children, JoANNE O. YARLET~ and
JANET M. HERR, in equal shares.
SIXTH: I direct that any and all inheritance, estate and
transfer taxes imposed upon my estate passing under my Will or other-
wise shall be paid out of the principal of my residuary estate.
SEVENTH: The interests of the beneficiaries hereunder shall
not be subject to anticipation or to voluntary or involuntary alienation.
EIGHTH: I nominate and appoint JANET M. HERR, Executrix of
this, my Last Will and Testament. In the event of the death, resigna-
tion, or inability to serve for any reason whatsoever of the said
Janet M. Herr, I nominate and appoint JoANNE O. YARLE~T, Executrix of
this, my Last Will and Testament. I hereby relieve my Executrix from
the necessity of posting security in connection with her duties as
such in any jurisdiction in which she may be called upon to act insofar
as I am able by law to do so.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to
this, my Last Will and Testament, this 7 day of ~~ , 1978.
~oward R. Ensminger U
Signed, sealed, published and declared by the above-named
Testator as and for his Last Will and Testament, in our presence, who,
at his request, in his presence and in the presence of each other,
have hereunto subscribed our names as attesting witnesses.
-3-
LAST WILL AND TESTAMENT
OF
HOWARD R. ENSMINGER
JAMES D. BOGAR
ATIDRNEY AT LAW
23 WEST MAIN STREET
SHIREMANSTOWN, PENNSYLVANIA 17011
AREA CODE 717
737-8761
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 O03920
COOK JANET M
........ fold
ESTATE INFORMATION: SSN: 197-05-0592
FILE NUMBER: 2104-0071
DECEDENT NAME: ENSMINGER HOWARD R
DATE OF PAYMENT: 05/10/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/14/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $16,064.00
REMARKS:
JANET M COOK
TOTAL AMOUNT PAID:
6,064.00
SEAL
CHECK//1044
INITIALS: AC
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
THE ESTATE OF HOWARD R ENSMING
JANET M COOK EXECUTRIX
217 N MIDDLESEX RD
CARLISLE, PA 17013
Date
1044
60-1273/313
176
plan
~:O 3 i' ~' & ~ ? ~'8~: 5OD h~, 3 q ~, ~' i,"
217
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
~EPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~- ]HOWARD ENSMINGER
u. IZ IDATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH
I
uJ
o I 1/14/2004
uJ
REV-1500 / oFF,o,^L use ONL
INHERITANCE
TAX
RETURN
RESIDENT DECEDENT .OOUN COO.- .u...
(MM-DD-YEAR)
7/31/1918
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
~_J 1. Odginal Return
o a. ~ 4. Umlted Estate
mOO
97-05-0592
THIS RETURN MUST SE FILED IN DUPLICATE WITH THE
REGISTER OF WII L$
SOCIAL SECURITY NUMBER
I~--] 6. Decedent Died Testate (Attach copy of Will)
[~2. Supplemental Return
D4a. Future Interest Compromise (date of death after 12-12-82)
I-
Z
Z
O
,,I
uJ
O
Z
Z
E~7. Decedent Maintained a Living Trust (Attach copy of Trust)
E~3. Remainder Return (date of dealh prior to 12-13-82)
~]5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
[~] 9. Litigation Proceeds Received ~]10. SpousalPove,lyCredit(dateofdeath bet~veen 12.31.91and 1-1-95) F---Ill. Election to tax under Sec. 9113(A)(Attach Sch O)
NAME COMPLETE MAILING ADDRESS
JANET COOK
:FIRM NAME (If Applicable)
TELEPHONE NUMBER
(717) 243-7711
217 N MIDDLESEX RD
CARLISLE PA 17013
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE
4. Mortgages & Notes Receivable (Schedule D) (4) NONE
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
~]Separate Billing Requested
7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property
(Schedule G or L)
(7) NONE
'87,000
2,025
269,811
8,148
OF-FJC~IL USE ONLY
8. TOTAL GROSS ASSETS (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) [10)
11. TOTAL DEDUCTIONS (total Lines 9 & 10)
12. NET VALUE OF ESTATE (Line 8 minus Line 11)
13. Charitable and 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)
(8)
366,984
(11)
5,651
4,348
9,999
(12)
356,985
(13)
(14)
356,985
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate ,or transfers underSec.9116 (a)(1.2) x .0
(15)
16. Amount of Line 14 taxable at lineal rate
356,985 x .0 45 (16) 16,064
17. Amount of Line 14 taxable at sibling rate
x (17) 0
18. Amount of Line 14 taxable at collateral rate
x (18)
19. Tax Due (19) 16,064
HOWARD ENSMINGER 197-05-0592
217
Decedent's Complete Address:
STREET ADCRESS
~ / '7 /t.¢ , /'h ~'o ~ ~ ~. ~; ~: ,y
CITY
CARLISLE
STATE
PA
ZIP
17013
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
(t)
16~064
Total Credits ( A + B + C ) (2)
0
0
16,064
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund
(4)
5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 16,064
Make Check Pa~able to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................ ~] E~
b. retain the right to designate who shall use the property transferred or its income; ............. [~] ~-~
c. retain a reversionary interest; or ................................ E~ J"~
d. receive the promise for life of either payments, benefits or care? ................... r'~ r'~
2. if death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ............................. r~ [~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...... E~ r~
4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which
contains a beneficiary designation? ................................ E~ []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE 6 AND FILE IT AS PART OF THE RETURN,
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
;d_mplete. Declaration of preparer other than the personal representative is based on all information of which preparer has an)/knowled~le.
G ~OF~..~SPO~NG RETURN
DATE
5/10/2004
ir~ ~ (.,, C ! ¢,..} DATE 5/10/2004
217 N MIDDLESEX RD CARLISLE PA 17013
SIGNATURE OF PREPARER OTHER TH~ENTATIV? j~./et_/,z
ADDRESS ~ [. '
30 S HANOVER STREET CARLISLE PA 17013
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. Section 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. Section 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 lwenty-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. Section 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. Section 9116(1.2) [72 P.S. Section 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. Section 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.
AT
REV-1502 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE A
REAL ESTATE
FILE NUMBER ~
ALL REAL PROPERTY OWNED SOLELY OR AS A TENANT IN COMMON MUST BE REPORTED AT FAIR MARKET VALUE. Fair market value is defined as the price at
which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. REAL
PROPERTY WHICH IS JOINTLY-OWNED WITH RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F.
ITEM
VALUE AT DATE
NUM DESCRIPTION OF DEATH
1. HOUSE 304 STATE ST ENOLA PA 17025
87,000
TOTAL (Also enter on line 1, Recapitulation)IS
87,00u
(If more space is needed, insert additional sheets of the same size)
AT
REV-1508 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. ALL PROPERTY JOiNTLY-OWNED WITH THE RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F.
ITEM
NUMBER
DESCRIPTION
HOUSEHOLD GOODS
VALUE OF CD'S SEE ATTACHED LIST
VALUE AT DATE
OF DEATH
1,400
268,411
TOTAL (Also enter on line 5
(If more space is needed, insert additional sheets of the same size)
269,811
217
REV-1509 EX+ (6-98)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A.
JOINTLY-OWNED PROPERTY:
LEt ~ ER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
.... N UMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
VALUE OF ASSET INTEREST DECEDENT'S INTERES~
1. A. 6/1/81 INTEREST CITIZENS BANK 3,960 50.00% 1,98(
2. V BONDS OF VARIOUS DATES { SEE ATTACHED LIST } 9,000 50.00% 4,50(
3. 10/1/97 CD PNC BANK SEE ATTACHED 10,008 16.67% 1,66~
C
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 6, Recapitulation' $ 8,148
space ~s needed, insert additional sheets of the same size)
217
REV-1511 EX + (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
1.
2.
3.
5.
6.
7.
DESCRIPTION
FUNERAL EXPENSES:
MUSSLEMANS FUNERAL HOME
FUNERAL LUNCHEON
CLERGY FEES FOR FUNERAL
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State __ Zip
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
~EGISTAR OF WILLS AND DEATH CERTIFICATES
State __ Zip
TOTAL (Also enter on line 9, Recapitulation
(If more space is needed, insert additional sheets of the same size)
AMOUNT
4,268
45O
2OO
300
166
267
5,651
REV-1512 EX+ (12-03) 217
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
2.
3.
4.
5.
DESCRIPTION
FINAL UTILITY BILLS
VALUE AT DATE
OF DEATH
TAXES PAID TO IRS AND PA FINAL RETURNS
DOCTOR BILLS
EXPENSES TO MAINTAINE HOME
PROPERTY INSURANCE
1,929
697
35
1,172
515
TOTAL (Also enter on line 10,
(If more space is needed, insert additional sheets of the same size)
4,348
Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Date of Death:
Will No.
/-/~t- ~oo¥
Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration 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 :
Name Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Signature
Name
Address
Telephone
Capacity:
Personal Representative
Counsel for personal representative
BUREAU OF INDIVIDUAL TAXES
[NHER[TANCE TAX D[VIS[ON
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHEHT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
JANET COOK
217 N HIDDLESEX RD
CARLISLE
PA 1701:5
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
I
06-28-2004
ENSMINGER
21 04-0071
CUMBERLAND
101
Amount Remitted
HOWARD R
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP C01-0:5> NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
ESTATE OF ENSMINGER
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
HOWARD R FZLE NO. 21 04-0071 ACN 101
DATE 06-28-200d
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSI'
( > CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I. Real Estate (Schedule A> (1>
2. Stocks and Bonds (Schedule B)
$. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D} (4>
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5>.
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G> (7>
8. Total Assets
APPROVED DEDUCTIONS AND EXENPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H> C9>
10. Debts/Mortgage Ltabiilttes/Ltens (Schedule I) (lO>_
11. Total Deductions
12. Net Value of Tax Return
87r000.00
2r025.00
.00
.00
269r811.00
8r148.00
.00
NOTE: To insure proper
credit to Your account,
submit the upper Port/on
of this form w/th your
tax payment.
:566,984.00
5,651 . O0
4,:548.00
Cll>
9.999.n0
15.
14.
NOTE=
reflect figures that include the tote!
ASSESSMENT OF TAX:
15. Amount of L/ne 14 at Spousal rate
16. Amount of L/ne 14 taxable at Lineal/Class A rate
17. Amount of L/ne 14 at Sibling rate
18. Amount of L/ne 14 taxable at Collateral/Class B rate
19. Principal Tax Due
rAX CREDITS:
Charitable/Governmental Bequests; Non-elected 9115 Trusts CSchedule J>
Net Value of Estate Sub3ect to Tax
If an assessment was issued previously, lines 14, 15 and/or
of ALL returns assessed
.00 x
:556,985.00 x
.00 X
.00 x
PAYMENT
DATE
05-10-2004
([2> :556,985.00
c15> .00
c14> .%56,985.00
17, 18 and 19 w111
to date.
O0 = .00
045 = 16,064.00
12 = .00
1~_;? .00
c~= 16,064.00
RECEIP]
NUMBER
CD00~5920
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
DISCOUNT
INTEREST/PEN PAID
.00
AMOUNT PAID
16,064.00
TOTAL TAX CREDIT
BALA.CE TAX DUEI
INTEREST AND PEN.
TOTAL DUE
16,064.00
.00
.00
.00
C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR}~ YOU MAY BE UE
A REFUND' SEE REVERSE SIDE OF THTS FORM FOR INSTRUCTIONS.~D ~
RESERVATION=
Estates of decedents dYing on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class 8 (ceilateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressiy reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateraI) rate on any such future interest.
PURPOSE OF
NOTICEt
PAYMENT=
REFUND
OBJECTIONS=
ADMIN-
ISTRATIVE
CORRECTIONS=
DISCOUNT:
PENALLY=
INTEREST=
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. C72 P.S.
Section 91401.
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to= RI~IST~ OF #ILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" CREV-I$1$). Applications are available at the Office
of the Register of Wills, any of the 25 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering= 1-800-562-2050; services for taxpayers with special hearing and / or
speaking needs= 1-800-447-S020 CTT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must ob~ect within sixty (601 days of receipt of
this Notice by=
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone C717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three C$1 calendar months after the decedent's death, a five percent C6%) discount of
the tax paid is allowed.
The lSX tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before Januar~ 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquencY, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before JanuarY 1, 1982 bear interest at the rate of
six (&%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
JanuarY 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are=
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20% .000548 ~'~'~'8-1991 11% .000501 ~ 9% .000247
1983 l&% .000438 1992 9% .000247 2002 6% .000164
1984 11% .000301 1995-1994 7% .000192 2003 5% .000157
1985 13% .00035& 1995-1998 9% .000247 2004 4% .000110
1986 10% .000274 1999 7% .000192
1987 10% .000274 2000 7% .000192
--Interest
is calculated as follows=
INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C151 days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
~iC:lJ"
",~i',
~~~~,
~
Regi5t,ei~ vfVJin~ uf Cuii.J..lb.edalli.G. County
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
H 0 L.U.A /'2..10
{2..
..
t.: IV 5 IVI I tV (,. i..;' V2-
.
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration ofthe above-captioned estate:
I - / If- ).. () "i./
o4~ \ \
\
Date of Death:
Estate No.:
1. State whether administration of the estate is complete:
Yes ~ No 0
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete:
3. Ifthe answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes 0 No 0
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties in
interest? Yes ~ No 0
c. Copies of receipts, releases, joinders and approval of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
~"
.-lll A" \) (4- \ <.- A cv:::> \
~~ . (tf'\AX--~11*
Sign e (
\ .
d-\l lJ oct~ V\<Lctc\LC'Sc~ Rd
Date: I - if - 0 '"
Name
C Q I{ \'L S \ e.
Address
Cl \ l)
Telephone No.
~"
\1 o~3
d-\f~-l '\ \ \
r"'T"V"l''''''Y'. JIVl' De"s~'~al p e--psP~+~+;"e
--'""'r'""'- L.' .k:::)J. i uu 1..l..... 1-"1..... ......l1l.a.L.1v
o C.QllDSel fOT personalrepl."esentative
vl
cumberland County - Register Of wills
One Courthouse Square
Carlisler PA 17013
Phone: (717) 240-6345
Date: 12/06/2005
HERR JANET M
NKA
217 NORTH MIDDLESEX ROAD
CARLISLEr PA 17013
RE: Estate of ENSMINGER HOWARD R
File Number: 2004-00071
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULESr NO.
103 SUPREME COURT RULES DOCKET NO. lr for decedents dying on or after
July lr 1992r the personal representative or his counselr within two
(2) years of the decedent's deathr shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
1/14/2006
Your prompt attention to this matter will be appreciated.
Thank You.
SincerelYr
A~- .~"j~
GLENDA FARNER ST~~SBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
0~