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Home My WebLink About02-0122PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as Kate Reikowski Social Security No. 113-10-0870 The petition of the undersigned respectfully represents that: 2 - oo - t o_& To: Register of Wills for the Cotinty of Cumberland in the Commonwealth of Pennsylvania Your petitioner(s), who is/are 18 years of age or older and the executors named in the last will of the above decedent, dated and codicil(s) dated N/A July 17, 1986 Renunciation of Christopher Brian Peabody is filed with this Petition. (state relevenat circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with hi?~D~-r~/ last family or principal residence at 801 North Hanover Street (South-Middleton Township) Carlisle, Pennsylvania 17013 (list street, number and municipality) Decedent, then 94 years of age, died at 801 North Hanover Street Carlisle, Pennsylvania 17013 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: No Exceptions January 5, 2002 Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 1/2 interest in real estate located at 16 North Dickinson School Road, Carlisle (Dickinson Township), Cumberland County 2,000.00 50,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters Testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) thereon. Ingeb0rg Ursu(l~ Peabody 16 North Dickinson School Road Carlisle, Pennsylvania 17013 OATH OF PERSONAL REPRSENTATIVE COMMONWEATLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this day of January? 2 3,2002 Ingebo~ Ursulak,Peabody Register FILED ON 01-23-02 No. 21-02-112 Estate of Kate Reikowski , Deceased DECREE OF PROBATE AND GRANT OF LETTERS EEBRUAR~Y AND NOWi~ ,v .~ _4. TH, 2002 in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated described therein be admitted to probate and filed of record as the last will of Kate Reikowski July 17, 1986 and Letters Testamentary are hereby granted to Ingeborg Ursula Peabody FEES Probate, Letters, Etc. Short Certificates(1 ) Renunciation $ EXTRA PAGES $ ~if/:JCP ~T 0 T--~ $ Filed..,.,,~. .... r~--~,~ ........... ~--~-~ SANU~RY 2~;20(J2 < CALLED ON FEBRUARY 4, $ 115,00 $ 3.oo 5.00 3.00 5.00 i3i .00 2002 Robert G. Frey 46397 ATTORNEY (Sup. Ct. I.D. No.) 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDRESS (717) 243-5838 PHONE RENUNCIATION In Re Estate of Kate Reikow~ki deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned Chr~ sl-c~._nhmr g. p,=~hr~rty; gr~n,q~,~,, of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters Testamentary Ingeborg Ursula Peabody. be issued to WITNESS my hand this /7 day of January ., ~ 2002 (Signat~e) Christopher S. Peabody// 580 MOuntain Road // Boiling Springs, P~ 17007 (Address) (Signature) (Address) (Signature) (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 7913478 No. JAN ""8 2002 Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH 801 N. Hanover St. '21-02-122 FILED ON 1-23-02 21-02-122 LAST WILL AND TESTAMENT OF KATE REIKOWSKI I, KATE REIKOWSKI, widow, of Dickinson Township (mailing address: 16 North Dickinson School Road, Carlisle, Pennsylvania 17013), Cum- berland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses as soon after my death as may be found con- venient to do so. 2. I give and bequeath the sum of Ten Thousand ($10,000.00) dollars to my grandson, Christopher Brian Peabody, his heirs and assigns, provided he shall survive me by a period of ninety (90) days, but should he fail to so survive me then to such of his issue as shall survive me by a period of ninety (90) days, per stirpes. 3. I give and bequeath the sum of Ten Thousand ($10,000.00) dollars to my granddaughter, Kimberly Alison Peabody, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then to such of her issue as shall survive me by a period of ninety (90) days, per stirpes. 4. Ail of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my daughter, Ingeborg Ursula Peabody, her heirs and assigns, of R. D. #3, Newville, Pennsylvania, provided she shall survive me by a period of ninety (90) days, but should she pre-decease me or fail to survive me by the aforesaid period of ninety (90) days, then to such of her issue as shall survive me by a period of ninety (90) days, per stirpes. At the present time my daughter, Ingeborg Ursula Peabody, is the mother of two (2) children, they being Christo- pher Brian Peabody and Kimberly Alison Peabody. 5. Should any person less than 21 years of age be entitle to distribution from my estate, then in such event I nominate, constitute and appoint Dauphin Deposit Bank and Trust Company and its successors, 2 West High Street, Carlisle, Pennsylvania, as guardian of the estate of each such person and authorize and direct it to receive and to in- vest the same and to pay the income arising therefrom, together with so much of the principal thereof as in its opinion is necessary or desirable to be expended for the proper maintenance, support and education of such person, to or for the benefit of such person and upon such person attaining 21 years of age to pay to him or her the then remaining principal together with any undistributed income. 6. I hereby nominate, constitute and appoint my said daughter, Ingeborg Ursula Peabody, and my grandson, Christopher Brian Peabody, or either of them, as Executors of this my Last Will and Testament, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. Signed, sealed, published and declared by KATE REIKOWSKI, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. 0 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that they were present and saw , the testatrix, sign the same and that they signed as a witness at the request of testatrix in her presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this day of January, 2002 Register : ' ~REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NONSUBSCRIBING WITNESS Ro~iiG. Frey and Ma~ C. Weft (ea subs~iber l~r~o, (each) being duly u~ified accordin to law, depose(s) say(s) that ~ · ~ q g ~d they are familim with the signature of ~ista ~ng, (one of the subscribing witnesses to) the will presented herewith and that each believes the signature on the will is in the handwriting of ~ista ~ng to the best of our ~nowledge ~d belief. Sworn to or affixed and subscribed before ~ ~. ~ me t~s 31 ST day of Robeff G. Frey ~Janu~, 2002 -~ ~egtster / Z ~ ~ Mmy C. Wen - 5 South Hanover Street, Carlisle, PA 17013 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS Mary E. Gensler (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that she was present and saw Kate Reikowski, the testatrix, sign the same and that she signed as a witness at the request of testatrix in her presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this 31ST day of January, 2002 ,- g er Mary E. ~ensler CERTIFICATION OF NOTICE UNDER RUI.E 5.6 (a) Name of Decedent: Kate Reikowski Date of Death: January 5, 2002 Will No. 21-02-122 Admin. No. 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, 2002 Name Address Ingeborg Ursula Peabody 16 North Dickinson School Road Carlisle, Pennsylvania 17013 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except No Exceptions. Date: February 19,2002 Capacity: Signature Name Address Robert G. Frey 5 South Hanover Street Carlisle, Pennsylvania 17013 Telephone (717) 243-5838 Personal Representative Counsel for personal representative SUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX D]'VTS[ON DEPT. :~80601 HARRTSBURG, PA 171;'8-0601 INGEBORG PEABODY 16 N DICKINSON RD CARLISLE PA 17015 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF ZNflERZTANCE TAX APPRATSEHENT. ALLONANCE OR DTSALLO#ANCE OF DEDUCTIONS, AND ASSESSHIENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-25-2003 ESTATE OF REIKO#SKI DATE OF DEATH 01-05-2002 FILE NUMBER 21 02-0122 .: . ~- .: COUNTY CUMBERLAND ~*~ ~ ~SN/DC 113-10-0870 ACN 02115039 Amoun"lc Rmmi~ed REV-IS48 EX AFP C01-0S) KATE MAKE CHECK PAYABLE AND REH'rT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE REV-1548 EX AFP (01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-25-2003 ESTATE OF REIKOWSKI KATE DATE OF DEATH 01-05-2002 COUNTY CUNBERLAND FILE NO. 21 02-0122 S.S/D.C. NO. 113-10-0870 ACN 02115039 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 20072819 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 08-0q-1997 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDTTS: 1,559.75 X 0.500 779.88 - .00 779.88 X .15 116.98 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: **REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 03-05-2003 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER TH'rS DATE., SEE REVERSE FOR CALCULAT/ON OF ADD'rT'rONAL TNTEREST. ! IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REI~UTRED. IF TOTAL DUE IS REFLECTED AS A "CRED'rT" (CR), YOU NAY SE DUE A REFUND. SEE REVERSE SIDE OF TI.ITS FORM FOR 'rNSTRUCTTONS. ) .00 116.98 2.69 119.67 PURPOSE OF NOTICE: PAYMENT: REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications are available et the Office of the Register of #i118, any of the Z3 Revenue District Offices or by calling the special Zq-hour answering service for fores ordering: 1-BOO-36Z-ZOSO; services for taxpayers with special hearing and or speaking needs: 1-800-4qT-30ZO (TT 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 amy object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return far a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, end not paid before January lB, 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 saea 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 data of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six [6g) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 19BI will bear interest at a rate which will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yeast Rate Factor Yea..._.r Rate Factor 19&Z 20Z .00054B 1987 9Z .0002~7 1999 7X .000192 1983 162 .000438 1988-1991 11Z .000~01 ZOO0 8Z .O00ZZ9 1984 llX .000301 1992 9Z .D00247 2001 9Z .000247 1985 132 .000556 1993-1994 72 .000192 ZOO2 62 .000164 1986 lOX .000Z74 1995-1998 92 .000Z47 2003 5Z .000157 --Interest is calculated es folloes: TNTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAI'L'~ IHTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDTVZDUAL TAXES TNHERZTANCE TAX DZVTSZON DEPT. 280601 HARRISBURG, PA 17128-0601 INGEBORG PEABODY 16 N DICKINSON RD CARLISLE PA 17015 COHNONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF ZNHER/TANCE TAX APPRATSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTTONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-25-2005 ESTATE OF REIKOWSKT KATE DATE OF DEATH 01-05-2002 FILE NUMBER 21 02-0122 COUNTY CUHBERLAND ~, ~SSN~C ~ 115-10-0870 ACN 02115056 HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 REV-1548 EX AFP CUT ALONG THIS LINE REV-1548 EX AFP (01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-2..~5-2005 ESTATE OF REIKOWSKI KATE DATE OF DEATH 01-05-2002 COUNTY CUHBERLAND FILE NO. 21 02-0122 S.S/D.C. NO. 115-10-0870 ACN 02115056 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 90661856 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 05-12-1990 Account Balance 879.51 Percent Taxable X 0.500 Amount Subject to Tax ~59.76 Debts and Deductions - .00 Taxable Amount ~59.76 Tax Rate X .15 Tax Due 65.96 TAX CRED'rTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYHENT DATE RECEIPT NUHBER DISCOUNT (+) INTEREST/PEN PAID (- INTEREST IS CHARGED THROUGH 05-05-2005 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AHOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTTONAL ZNTEREST. ~ ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT TS REQUIRED. TF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF TNZS FORH FOR INSTRUCTIONS. ) · °°I 65.96 1.52 67.q8 PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (72 P.S. Section PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit, ahich was not requested on the tax return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1313). Applications ara available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or by calling the special 2q-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-qq7-30ZO (TT only). OBJECTIONS: Any party in interest not satisfied eith the appraisement, allowance, or disalZowancs of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17118-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Factual errors discovered an this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, DEPT. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent discount of the tax paid is a11oasd. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould 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 (62) percent par annum calculated at a daily rate of .00016q. All taxes ~hich became delinquent on or after January 1, 1982 ai11 bear interest at a rate which wit1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Year Rate Factor Ysa.~r 1982 ZOZ .OOOSq8 1987 1983 162 .000q38 1968-1991 198q 112 .000301 1991 1985 132 .000356 1993-199q 1986 10Z .O00Z7q 1995-1996 --Interest is calculated as folloes: Interest Daily Interest Daily Rate Factor Year Rate Factor 92 .O00Zq7 1999 72 .000192 112 °000301 ZOO0 82 .000219 91 .O00Zq7 2001 91 .O00Zq7 72 .000191 Z002 61 .00016q 92 .0002q7 ZOO3 5Z .000137 ZNTEREST= BALANCE OF TAX UNPAZD X NUHBER OF DAYS DELINQUENT X DA/LY /tITEREST F&CTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond ~e date o~ ~e assessment. [; payment ~s made a~ter the interest computation date sho~n on the Notice, additional interest must be calculated. 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 002227 WILEY JAN M ESQUIRE 1 S BALTIMORE STREET DILLSBURG, PA 17019 fold ESTATE INFORMATION: SSN: 167-14-7929 FILE NUMBER: 2102-0122 DECEDENT NAME: KRAMER IRENE MARGARET DATE OF PAYMENT: 02/26/2003 POSTMARK DATE: 02/25/2003 COUNTY: CUMBERLAND DATE OF DEATH: 12/02/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $7,695.00 REMARKS: JAN M WILEY ESQUIRE TOTAL AMOUNT PAID' $7,695.00 SEAL CHECK//1001 INITIALS: AC RECEIVED BY' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 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) 002276 FREY ROBERT G ESQUIRE 5 S HANOVER STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN.' 113-10-0870 FILE NUMBER: 2102-0122 DECEDENT NAME: REIKOWSKI KATE DATE OF PAYMENT: 03/1 1/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/05/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $596.00 REMARKS: TOTAL AMOUNT PAID: INGEBORG URSULA PEABODY C/O ROBERT G FREY ESQUIRE $596.00 SEAL CHECK# 93 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS $17 REV-1500 EX (6-00) I-- Z UJ UJ LU I-- Z I.U Z U.I o Z COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETUEN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Reikowski, Kate DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 1/5/2002 8/24/1907 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) b~_J 1. Original Return E~2. Supplemental Return OFFICIAL USE ONLY FILE NUMBER 21- 02 122 :OUNTY CODE YEAR NUMSER SOCIAL SECURITY NUMBER 13-10-0870 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~.J3. Remainder Return (date of death prior to 12.13.82) J'~J 4. Limited Estate Decedent Died Testate (Attach copy of Will) Litigation Proceeds Received NAME Robert G. Frey FIRM NAME (if Applicable) Frey & Tile¥ TELEPHONE NUMBER 717-2443-5838 J-~4a. Future Interest Compromise (date of death after 12-12-82) ~]7. Decedent Maintained a Living Trust (Attach copy of Trust) ~-~10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) COMPLETE MAILING ADDRESS 5 South Hanover Street Carlisle, PA 17013 ["---~ 5. Federal Estate Tax Return Required ...~0 8. Total Number of Safe Deposit Boxes ~-~11. Election to tax under Sec. 9113(A) (Attach Sch O) 1. Real Estate (Schedule A) (1).,NONE 2. Stocks and Bonds (Schedule B) (2), NONE 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) L~ Separate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) NONE 8. TOTAL GROSS ASSETS (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 114 79,177 OFFICIAL USE ONLY (8) 23,786 42,265 79,291 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10) 11. TOTAL DEDUCTIONS (total Lines 9 & 10) (11) 12. NET VALUE OF ESTATE (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 66,051 13,240 13~240 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate ,or transfers under Sec.9116 (aX1.2) x .0 (15) 16. Amount of Line 14 taxabJe at lineal rate 13,240 X .0 45 (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x . 1 5 (18) 19. Tax Due 20. E~ (19) 0 596 0 0 596 Reikowski, Kate 113-10-0870 217 Decedent's Complete Address: STREET ADDRESS rth Hanover Street ISTATE PA IzIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credits ( A + B * C ) (2) 3. InterestJPenalty if applicable D. Interest E. Penalty 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 (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) 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 Ne a. retain the use or income of the property transferred; ...................... E~ [~] b. retain the right to designate who shall use the properly transferred or its income; ........... [] [] c, retain a reversionary interest; or .............................. [] E~ d. receive the promise for life of either payments, benefits or care? .................. E~ ['~ 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ............................ E~ [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at h s or her death? .... [---] r-~ 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a benefic an/designation9 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, 596 0 0 596 596 and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowled,<:le SIGNATURE OF PERSON RESPONSIBLE FOR FILING R~-! URN ADDRE 3/5/2003 16 North Dickinson School I~ac,d_. Caatli~la,. ~!!?~,.'~d.'ia ~ ';DsDoRuEtShS H a nove r Sv ,reel, Carlisle,--" pA 1~3~ 3,5,2003 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)(l.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. 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-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 Reikowski, Kate 21-02-122 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 Medical insurance reimbursement TOTAL (Also enter on line 5, Recapitulation/i (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH $ 114 114 AT REV-1509 EX + (1-97) (I) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Reikowski, Kate 21-02-122 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. Ingeborg U. Peabody Daughter JOINTLY-OWNED PROPERTY: 16 North Dickinson School Road Carlisle, PA 17013 LE¥ i ~-~ DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. DATE OF DEATH DECD S VALUE OF NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT S INTERES I 1. A. 6/18/97 Real estate located at 16 North Dickinson School Road 155,914 50.00% 77,957 2. A 8/4/97 Waypoint Bank Account no. 20072819 1,560 50.00% 780 3. A 3/12/90 Waypoint Bank Account no. 90661836 880 50.00% 440 0 0 ~ 0 J ' 0 ! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 ~ 0 0 0 TOTAL (Also enter on line 6, Recapitulatior $ 79,177 (If more .~n~c.~ i~ n,~,~ ~,o~.., ~=,~ ........... onal sheets of the same size) 'AT REV-1511 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Reikowski, Kate 21-02-122 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. FUNERAL EXPENSES: 1. DESCRIPTION AMOUNT 5. 6. 7. 8. 9. 10. 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 Year(s) Commission Paid: Zip 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 State Zip Probate Fees 750 Accountant's Fees Tax Return Preparer's Fees of Welfare medical expenses paid within 6 months of the date of death Advertising fee to Cumberland Law Journal Advertising fee to The Sentinel Probate fees included w/atty, fees included w/atty, fees 22,717 75 113 131 TOTAL (Aisc enter on line! (If more space is needed, insert additional sheets of the same size) $ 23,786 REV-1512 EX + (I-97) (I) SCHEDULE I COUUONW~,TH OF PENNS¥,V^N,A J DEBTS OF DECEDENT, / INHERITANCE TAX RETURN RESIDENT DECEDENT MORTGAGE LIABILITIES, & LIENS ESTATE O~ FILE NUMBER Reikowski, Kate 21-02-122 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Medical expenses incurred by Dept. of Welfare incurred prior to 6 months from date of death AMOUNT 42,265 TOTAL .(.Also enter on line (If more space is needed, insert additional sheets of the same size) 42, 26_._.~_5 FacetWin Screen Print for public, from "CAMA_Login" 3/11/03 2:31:34 PM CUMBERLAND COUNTY ASSESSMENT OFFICE CONTROL # 08000410 DISTRICT: 08 - DICKINSON TOWNSHIP SD: Short Name : REIKOWSKI, KATE LAST NAME : REIKOWSKI FIRST NAME : KATE C/O NAME : & INGEBORG U PEABODY ADDRESS1 : 16 NORTH DICKINSON SCHOOL ROAD ADDRESS2 POST OFFICE: CARLISLE STATE & ZIP: PA 17013 Situs: 16 NORTH DICKINSON SCHOOL Prop Descrip.: LAND USE TYPE: 101 NEIGHBORHOOD: 8 DEEDED ACRES: 1.46 PARCEL: 08-10-0628-027. SPEC ID: LOT: ~l Tback: PROPERTY TYPE: R SALES DEED BK/PG ..... 00159-00915 DATE OF SALE...06/23/1997 SELLING PRICE: I -CURRENT VALUES. Assessed Fair Market ~ FMV - 154370 L - 29600 I C&G - B - 124770 I approVed?:-> T - 154370| Screen 1 Number -Switch Screens, Down Arrow -Next Entry, Enter Selection > X -Exit, J -]ump Mode, Up Arrow -Previous Entry, Record: 10483 F -Forms, I -Image ? -Screens, B -Browse LAST WILL AND TESTAMENT OF KATE REIKOWSKI I, KATE REIKOWSKI, widow, of Dickinson Township (mailing address: 16 North Dickinson School Road, Carlisle, Pennsylvania 17013), Cum- berland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses as soon after my death as may be found con- venient to do so. 2. I give and bequeath the sum of Ten Thousand ($10,000.00) dollars to my grandson, Christopher Brian Peabody, his heirs and assigns, provided he shall survive me by a period of ninety (90) days, but should he fail to so survive me then to such of his issue as shall survive me by a period of ninety (90) days, per stirpes. 3. I give and bequeath the sum of Ten Thousand ($10,000.00) dollars to my granddaughter, Kimberly Alison Peabody, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then to such of her issue as shall survive me by a period of ninety (90) days, per stirpes. 4. All of the rest, residue and remainder of my estate, personal and mixed, and wheresoever the same may be situate, I real, devise and bequeath to my daughter, Ingeborg Ursula Peabody, her give, , heirs and assigns of R. D. #3, Newville, Pennsylvania, provided she shall survive me by a period of ninety (90) days, but should she pre-decease me or fail to survive me by the aforesaid period of ninety (90) days, then to such of her issue as shall survive . ~l~a~bo~ ~l[~Smoth~ ~et~e~Ttc~Ti~ ~ ! !i i!~ ~f~ii!i! ~Brian pher Peabody and Kimberly Alison Peabody. 5. Should ~y ~e~son.~ess than 21 years of age be en distribution from ~.~y es=a=e, then in such e .... ~ ..... title to -~.~ ~ nominate, constitute and appoint Dauphin Deposit Bank and Trust Company and its successors, 2 West High Street, Carlisle, Pennsylvania, as guardian of the estate of each such person and authorize and direct it to receive and to in- vest the same and to pay the income arising therefrom, together with so much of the principal thereof as in its opinion is necessary or desirable to be expended for the proper maintenance, support and education of such person, to or for the benefit of such person and upon such person attaining 21 years of aae to pay to him or her remaining principal together with an the then ~ undistributed income. 6. I hereby nominate, constitute and appoint my said daughter, Ingeborg Ursula Peabody, and my grandson, Christopher Brian Peabody, or either of them, as Executors of this my Last Will and Testament, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on one (1) page, this 17th day of July , 1986. 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 002464 WILEY LENOX COLGAN & MARZZACCO 1 S BALTIMORE STREET DILLSBURG, PA 17019 ........ fold ESTATE INFORMATION: SSN: 167-14-7929 FILE NUMBER: 2102-0122 DECEDENT NAME: KRAMER IRENE MARGARET DATE OF PAYMENT: 04/17/2003 POSTMARK DATE: 04/1 5/2003 COUNTY: CUMBERLAND DATE OF DEATH: 12/02/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $853.56 REMARKS: TOTAL AMOUNT PAID' WILEY LENOX COLGAN & MARZZACCO t~853.56 SEAL CHECK#0169 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 17128-0601 ROBERT G FREY FREY & TILEY 5 S HANOVER ST CARLISLE CONNONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ~' ~"~" ~:a~a ESTATE OF ~ATE OF ~EAT~ FILE NUNBER '03 &PR 28 P3:00 COUNTY ACN 04-21-2005 REIKOWSKI 01-05-ZOOZ 21 02-01Z2 CUNBERLAND 101 RE¥-1~47 EX AFP ¢01-05) KATE Amount Remitted NAKE CHECK PAYADLE AND REN'rT PAYNENT TO: REGISTER OF NILLS CUNBERLAND CO COURT HOUSE CARLTSLE, PA 1701:5 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR ESTATE OF REIKONSKI DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX KATE FILE NO. 21 02-0122 ACN 101 DATE 04-21-2005 TAX RETURN NAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INYEREST - SEE REVERSE ( ) CHANGED APPRAISED VALUE OF RETURN DASED ON: 0RIGZNAL RETURN 1. Real Estate (Schedule A) 2. S~ocks and Bonds (Schedule B) $. CZosely Held Stock/Partnership Interest (Schedule C) ($) ~. Nortgages/Notes Receivable (Schedule D) (~) 5. Cash/Bank Deposits/His:. PersonaZ Property (Schedule E) ($) 6. Jointly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) B. Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/His:. Expenses (Schedule H) (9) 10. Debts/Nortgage Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 114.00 79~177.00 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this form with your ~ax payment. (8) Z~,786.00 19. Principal Tax Due TAX CREDITS: PAYHENT DATE 05-11-2005 42 ,Z65.00 (11} 79,291.00 66.051,00 12. Net Value of Tax Return (12) 1~,240.00 15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 lq. Net Value of Estate Sub~ect to Tax (1~) NOTE: If an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect flgures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amount of Line 1~ at Spousal ra~e (15) .00 X O0 = .00 16. Amount of Line 1~ taxab/e at Lineal/CZass A rate (16) 15,240.00 X 045 = 596.00 17. Amount of L/ne 1~ at Sibling rate (17) .00 X 12 = .00 18. Amount of Line 1~ taxable ai Collateral/Class B rate (18) .00 X 15 = .00 (lg)= 596.00 RECEIPT / DISCOUNT (+) NUNBER INTEREST/PEN PATD (-) CDOOZZ76 .00 BALANCE OF UNPAID TNTEREST/PENALTY AS IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ANOUNT PAZD OF OS-II-ZOOS 596. O0 TOTAL TAX CREDIT DALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 596.00 .00 1~.22 14.22 ( ZF TOTAL DUE IS LESS THAN $1, NO PAYNENT ZS REOUZRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or beform December II, 19BZ -- if any future interest in thm estate is transferred in possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the lawful Class B (collataral) rate on any such futura interest. PURPOSE OF NOT[CE: PAYNENT: REFUND (CR): OBJECT[OHS: ADNZN- [STRAT[VE CORRECT/ONE: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 21~0 of the inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z4-hour answering service for fores ordering: 1-800-362-Z050~ services for taxpayers with special hearing and ! or speaking needs: 1-800-~q7-3020 (TT only). Any party in interest not satisfied with the appraisement, allowancm~ or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object mithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2BlOZI, Harrisburg, PA 1712B-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 ~ritin9 to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for inheritance Tax Return for a Resident Decedent" (REV-[501) for an explanation of administratively correctable errors. If any tax due is paid within three tS) calendar months after the decadent's death, a five percent (SX) discount of the tax paid is allo~md. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax aenmsty 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 ti) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rata of six (62) percent per annum calculated at a daily rate of .00016~. Ail taxes ahich became delinquent on and after January 1, 1982 will bear interest at a cate which ~ill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 19BI through Z005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea__r Rata Factor Yaa__r Rate Factor 19BZ ZOZ .0005~8 1987 92 .0002~7 1999 72 .000192 1983 162 .000~38 1988-1991 112 .000~01 ZOO0 BZ .000219 19B~ 112 .000~01 1992 92 .0002~7 Z001 92 .0002~7 1985 13Z .000356 199~-199~ 72 .000192 ZOOZ 62 .00016~ 1986 IOZ .00027~ 1995-1998 92 .0002~7 Z003 52 . O00137 --Interest is calculated as follo~s: INTEREST = BALANCE OF TAX UNPAID X NUNBBR OF DAYS DEL/NI~UENT X DALLY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent alii rmflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown an the Notice, additional interest must bm calculated. BUREAU OF INDIVIDUAL TAXES 'rNHER*rTANCE TAX DZt/TS'rON DEPT. 280601 HARRISBURG,, PA 171Z8-0601 COMNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADdUSTMENT dOZNTLY HELD OR TRUST ASSETS RecoroeC Q~ffice ~t~.TE 0 4- Z 1 - Z 0 0 5 Register ,,;f WiJi~STATE OF REIKONSKI DATE OF DEATH OZ-05-ZOOZ FILE NUHBER '03 M~¥-2 ~] ~I~JNTY SS'N/DC INGEBORG PEABODY ACN 21 02-0122 CUMBERLAND 115-10-0870 02115056 Amoun4: Rem*i 'E~:ed I REV-160~ EX AFP (01-05) KATE HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~* RETAIN LONER PORTION FOR YOUR RECORDS REV-160~ EX AFP (01-03) ~# INHERITANCE TAX RECORD ADdUSTMENT dOZNTLY HELD OR TRUST ASSETS DATE 04-21-2005 ESTATE OF REIKONSKI KATE DATE OF DEATH 01-05-2002 COUNTY CUMBERLAND FILE NO. 210Z-O1ZZ S.S/D.C. NO. 115-10-0870 ACN 02115056 ADJUSTHENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: NAYPOINT BANK ACCOUNT NO. 90661856 TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 05-12-1990 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions - Taxable Amoun~ Tax Rate X Tax Due .00 0.500 .00 .00 .00 .15 .00 NOTE: TO XNSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNXT THE UPPER PORTXON OF THIS NOTICE NZTH YOUR TAX PAYMENT TO THE REGISTER OF HILLS AT THE ADDRESS SHONN ABOVE. HAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF HILLS, AGENT." TAX CRED'rTS: PAYHENT DATE RECEIPT NUMBER DISCOUNT INTEREST/PEN PAID (- AMOUNT PAID TOTAL TAX CREDIT I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER TH/S DATEz SEE REVERSE FOR CALCULATTON OF ADD'rTZONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1., NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" {CR}., YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TH'rS FORM FOR INSTRUCTIONS. } · °°I .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS~ AGENT. REFUND (CR): A refund of a tax credit, ~hich Nas not requested on the Tax Return, may be requested by completing an #Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I$I3). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Iq-hour answering service for forms ardaring: 1-800-$62-Z050; services for taxpayers ~ith special hearing and / or speaking needs: 1-BgO-qq7-$OZO (TT onlY). REPLY TO: gums[ions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA I?IZB-060[, Phone (717} 787-6S05. DISCOUNT: If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (523 discount of the tax paid is allowed. PENALTY: The ISZ tax amnesty non-participation penalty is computed on the total of tho tax and interest assessed, and not paid before January I8, [996, the first day after the and of the tax amnesty period. [NTEREST: Interest is charged beginning with first day of delinquency or nine (9) months and Dna ([) day from the date of death to the date of payment. Taxes which became delinquent before January l, I982 bear interest at the rate of six (6Z3 percent per annum calculated at a daily rate of .000164. Ali taxes ~hich became delinquent on and after January l, 1982 will bear interest at a rate which wil! vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate.. Factor Yaa.~r Rate Factor Yea.~r Rate Factor 1982 202 .00054B 1987 92 .000247 1999 72 .000192 1983 162 .000438 1988-1991 XlZ .000301 2000 82 .O00Z19 1984 11Z .000501 1992 92 .000247 2001 9Z .000247 1985 13Z .000356 1993-1994 72 .000192 ZOOZ 62 .000164 1986 102 .000274 1995-1998 92 .000247 Z003 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. BUREAU OF ZNDZVZDUAL TAXES ZNHERTTANCE TAX DT¥ZSZON DEPT. 180601 HARRISBURG, PA 1711&-0601 INGEBORG PEABODY 16 N DICKINSON RD CARLISLE COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERZTANCE TAX RECORD ADJUSTHENT JOINTLY HELD OR TRUST ASSETS PA 17015-0000 DATE 04-21-2005 ESTATE OF REIKOWSKI DATE OF DEATH 01-05-1002 FZLE NUHBER 210Z-01ZZ COUNTY CUHBERLAND SSN/DC 113-10-0870 ACN 02115059 Amoun~ Remi~sd I REV-160ii EX AFP (01-OS) KATE MAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LZNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-X604 EX AFP (01-03} ~# XNHERZTANCE TAX RECORD ADdUSTHENT dOZNTLY HELD OR TRUST ASSETS DATE 04-21-2005 ESTATE OF REIKOWSKI KATE DATE OF DEATH 01-05-2002 COUNTY CUHBERLAND FILE NO. 21 02-0122 S.S/D.C. NO. 115-10-0870 ACN 02115059 ADJUSTHENT BASED ON: ADHINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 20072819 TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 08-04-1997 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions - Taxable Amoun~ Tax Ra~e X Tax Due .00 0.500 .§0 .00 .00 .15 .00 NOTE: TO XNSURE PROPER CREDZT TO YOUR ACCOUNT, SUBHXT THE UPPER PORTXON OF THXS NOTXCE WXTH YOUR TAX PAYHENT TO THE REGXSTER OF WXLLS AT THE ADDRESS SHOWN ABOVE. HAKE CHECK OR HONEY ORDER PAYABLE TO: 'REGXSTER OF WXLLS, AGENT." TAX CREDZTS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDZT BALANCE OF TAX DUEJ INTEREST AND PEN. TOTAL DUE ZF PAZD AFTER THZS DATEj SEE REVERSE FOR CALCULATION OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS LESS THAN $1j NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR}~ YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.) · °° t .00 .00 .00 PAYHENT: Datach the tap portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Hake check or money ordar payable to: REGISTER OF NILLS~ AGENT. REFUND [CR): A refund of a tax credit, ahich was not requested on the Tax Returnj may ba requested by complating an "Application for Rafund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of tbs Register of Rills, any of the Z3 Revenue District Offices or from the Department's Z4-hour anseering servica for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hasting and / or spaaking needs: 1-800-447-30Z0 (TT only). REPLY TO: Questions regarding errors containad on this notice should ba addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTH: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. DISCOUNT: If any tax due is paid eithin three (3) calendar months after the dacadent's death, a five percent (SI) discount of tha tax paid is alloeed. PENALTY: The 1SI tax amnesty non-participation penalty is computad on the tots1 of the tax and interest assessad, and not paid before January 18, 1996j the first day after the and of the tax amnesty period. INTEREST: lntarast is charged beginning with first day of delinquency or nina (9) months and one (l) day from the data of death to the date of payment. Taxes which becama dalinquent before January l, 1982 bear interest at the rate cf six (DZ) percent per annum calculated at a daily rate of .000l&4. All taxes which became dalinquent on and after January l, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA DapartJaant of Revenue. The applicable interest rates for 198Z through 2003 are: Interest Daily Interest Daily Interest Bally Year Rate - Factor Year Rate Factor __ Rate Factor __ 1982 202 .000S48 1987 92 .000247 1999 72 . O0019Z 1983 16Z .000438 1988-X991 IXZ .00030! 2000 8Z .O00Zl9 1984 IIX .000301 1992 92 .000247 2001 92 .000247 1985 13Z .000356 1993-1994 7Z .O00lgZ 200Z 6Z .000164 1986 10Z .000Z74 1995-1998 9~ .000Z~7 ZOOS 52 .000137 --Interest is calculated as INTBRBST = B~LA~CB OF T~X UNPAID --~ny Notice issued a~ter the tax beco=es delinquent ~Jll re~lect an interest calculation to ~i~teen [~5) days beyon~ the date o~ ~e assess=en~. I~ pay=ent is =ade a~ter the interest computation da~e sho~n on the Notice~ additional interest =ust be calculated. REV-1470 EX (6-88) C ~ OMMONWEAL'FH OF PEN~/SYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME Reikowski Kate REVIEWED BY Emerson Luciano INHERITANCE TAX EXPLANATION OF CHANGES IACN ..... J 02115036 - 02115039 EXPLANATION OF CHANGES The above referenced ACN has been reduced to zero, as this account was reported on the probate return. Page DATE OF DEATH: January 5, 2002 First and Final Account of Ingeborg U. Peabody, Executrix of the Last Will and Testament of Kate Reikowski, Late of North Middleton Township, Cumberland County, Pennsylvania LETTERS TESTAMENTARY ADVERTISED: CUMBERLAND LAW JOURNAL June 21, 28 and July 5, 2002 THE SENTINEL February 25, March 4 and 11, 2002 ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE AS STATED BELOW: PRINCIPAL RECEIVED January 14,2003 Medical Insurance Refund TOTAL PRINCIPAL RECEIVED INCOME RECEIVED 114.00 114.00 None TOTAL INCOME RECEIVED 0.00 January 2, 2004 January 2, 2004 DISBURSEMENTS Advertising fees to The Sentinel Advertising fees to The Cumberland Law Journal (paid on account total owed of $75.00) TOTAL DISBURSEMENTS 113.00 1.00 114.00 RECAPITULATION TOTAL PRINCIPAL RECEIVED TOTAL INCOME RECEIVED TOTAL DISBURSEMENTS BALANCE FOR DISTRIBUTION 114.00 0.00 114.00 0.00 PROPOSED SCHEDULE OF DISTRIBUTION Commonwealth of Pennsylvania Department of Public Welfare Bureau of Financial Operations Estate Recovery Program P. O. Box 8486 Harrisburg, PA 17105-8486 (Total owed: $64,982.30) Ingeborg U. Peabody 16 North Dickinson School Road Carlisle, PA 17013 0.00 0.00 COMMONWEALTH OF PENNSYLVANIA : SS.: COUNTY OF CUMBERALND Before me, the undersigned officer, personally appeared Ingeborg U. Peabody Executrix of the Last Will and Testament of Kate Reikowsky, who, being duly sworn according to law, desposes and says that the foregoing First and Final Account and Proposed Schedule are true and correct to the best of her knowledge, information and belief. Ingeborg U,,-.Peabody C,~ ~ Sworn to and subscribed before me this~y d~ay of January, 2004. ' ''/' absolutely and distribution decreed in accordance with proposed =ched. ule of distribution herewith, a~ the STATUS REPORT UNDER RULE 6.12 Name of Decedent: Kate Reikowski Date of Death: January_ 5, 2002 Will No. 21-02-122 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: 1. State whether administration of the estate is complete: Yes (X) No ( ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 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: (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. Date: March 4, 2004 0,4 Signature Robert G. Frey Name (Please type or print) 5 South Hanover Street Carlisle, Pa 17013 Address (717) 243-5838 Telephone No. Capacity: ( ) Personal Representative ( X ) Counsel for personal representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 1712B-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE :r:CORfififH@If"(f.AlfCE TAX R~~r~~~N~I~F ACCOUNT -, - -.~, . , <, ~~" ' '* REV-1607 EX AFP (03-05) ROBERT G FREY FREY & TILEY 5 S HANOVER ST CARLISLE 2007 JUN 29 PH I: ',,"E ESTATE OF CLERK OF DATE OF DEATH ORPHAN'S COURT FILE NUMBER CUM?r:-":)"\~r: ('n RIACOUNTY - ~CN 06-18-2007 REIKOWSKI 01-05-2002 21 02-0122 CUMBERLAND 101 KATE Amount Remitted PA 17013 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, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -. RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF REIKOWSKI KATE FILE NO. 21 02-0122 ACN 101 DATE 06-18-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED 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: 04-14-2003 PRINCIPAL TAX DUE: 596.00 PAYMENTS (TAX CREDITS): BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-11-2003 CD002276 .00 596.00 ANCE OF UNPAID INTEREST/PENALTY AS OF 03-12-2003 TOTAL TAX CREDIT 596.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 14.22 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 14.22 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~