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HomeMy WebLinkAbout03-0145PETITION FOR PROBATE and also known as To: Deceased. Social Security No. / ~ ~. -- .~ ~ ~ .'~._'~"7 .~' GRANT OF LETTERS Register of Wills for. the/ / County of ~e.¢~,, ~/,,~,taL Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age3r older an the execut in the last will of the above decedent, dated C~-?eZ~ ~,{~,-/e_~ and codicil(s) dated in the named ,19_~.~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) h .D~ende~,u wa~s d.o, miciled at death in ('~_ Lt ~'~ ~,~/,,-~,'...~ County, Pennsylvania, with .x..r ~ast ramify or principal r. esJdence at .~:m,'-/' (list street, number and munc~pality) Decendent, then .<~ years of age, died Except as follows, decedent did not marry, was not d~vorced and did not have a child born or adopted after execution of the wilJ offerel;l for probate.; was not' the victim incompetent: /-/o,.~",~,,~..., ~., /d~n ~- ~o. .5",q<':.tv~,., 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: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters, 7~¢~'?'t~.~,~,~".,9~t~.~ theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ COUNTY OF ~v_~t,,.a~--'/.~-,~,~ f ss The petitioner{s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) o f the above decedent petitioner(s) will well and truly ~tT~cording to law. Sworn to or affir,~d,_ and subscribed r .-Z~J--~I-w . be e me this x'~c[, . · - ,/I I ~er:)r'~az~ /, ~ zuu.~ I =~ Regls~r ~2 ~ NOTICE OF INHERITANCE TAX pennsyLvania APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION 2 REV-1547 IX AFP (09-12) PO BOX 280601 HARRISBURG PA 17128-0601 RECORDED 0 7-FI C AE OF REGISTER OF 11VIL S DATE 04-15-2013 ESTATE OF SHEFFER DOROTHY E DATE OF 02-08-2003 1013 APR 19 An 1 2 ( FILE NUMBERTH 21 03-0145 WILLIAM S DANIELS CLERK (.�- COUNTY CUMBERLAND OF COUNTY ACN 101 STE 205 ORPHANS' COURT APPEAL DATE: 06-14-2013 1 W HIGH S T C U M B E R L A D 10., P (See reverse side under Objections) CARLISLE PA 17013-2951 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS-LINE----- --RETAIN-LOWER-PORTION-FOR-YOUR-RECORDS- 4- ------------------- REV-1547 EX AFP (12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: SHEFFER DOROTHY EFILE N0. :21 03-0145 ACN: 101 DATE: 04-15-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) .00 credit to your account, 0 0 submit the upper portion . 3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 96,119.73 6. Jointly Owned Property (Schedule F) C6) .00 7. Transfers (Schedule G) C7) .00 8. Total Assets (8) 96.119.73 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 20,227.27 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 609.74 11. Total Deductions (11) 20,837.01 12. Net Value of Tax Return C12) 75,282.7F' 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) 9,410.34 14. Net Value of Estate Subject to Tax C14) 65,872.38 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate (15) .00 X 00 = .00 16. Amount of Line 14 taxable at lineal rate C16) r36,462-Q4 X 045 = 2,540.79 17. Amount of Line 14 at sibling rate (17) 9.410.34 X 12 = 1,129.24 18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= 3,670.03 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 05-07-2003 CDO02534 183.50 3,600.00 TOTAL TAX PAYMENT 3,783.50 BALANCE OF TAX DUE 113.47CR INTEREST AND PEN. .00 TOTAL DUE 113.47CR * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. No. 21-2003-145 Estate of ,.~,z~,~ /--", ~""/d"'/'-'c"'~'-- , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW February P_0th ~ 2003, 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 and Letters ,"~,,,~_~_~ ,,~--.,,~.~ are hereby granted to FEES Probate, Letters, Etc .......... $18 o00 Short Certificates(3) .......... $ 9.00 Renunciation ................ $ x-Pages (2) $ 6.00 JCP 10.00 TOTAL __ $ Filed .F.e.b..rg..a.rz..2.fl..t.h.:..29.0.3.. ?5.3...99.... DonJa M. O~:to',R~sIccrf3~i~bcy' ~~ ATTORNEY (Sup. Ct. I.D. No.) ~., /,4;'L J'R'./~ PHONE CALL ARGORNEY DANIELS AND THEN PUT IN PROTHONOTARY - ATTORNEY FiLE ON 2-20-03 21-2003-145 REGISTER OF WILLS OF C~ ,~off.,-~~COUNTY OATH OF SUB$CRmING WITNESS (each) a subscribing witness .to the .will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that ,~ . ~,,,~_~,~,,c) ~', -~4' ~'~*'~'-,'~-~ present and saw the testat ,~' ~( , sign the same and that ~ signed as a witness at the request of testat~qt~.2t~in h m ~'. presence and (in the presence of each other) (in t~ce of the Sworn to or affirmed and subscribed before ~/~~~ me this 19th day of ~v~,/~"~'~ '$*' (Name) ~February . .. :~3 2903 /~..,~ .-~$~...s/,~.~,.,.4 · ~' (Name) (Address) 21-2003-145 REGISTER OF WILLS OF ~"'~"/"';~ '~ COUNTY · OA . o -stmsc ,n. a (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that faroi!iax testat/~,A' of ;~,-- that ,/~ to the best of his ....... · ,~ ...', .... ~-^~ the will presented herewith and codicil .believes the signature'on the ~ in the handwriting of knowledge and belief. Sworn to or affirmed and subscribed before me this 19~ch day of cFebruary, ~x 2003 Donna M. Otto,lst ~pmty~,l- Reg~ter (Name) (Address) 21-2003-~45 I, DOROTHY E. SHEFFER, of the Township of South Middleton, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. I. I devise and bequeath all of my estate of every nature and wherever situate to my husband, KARL W. SHEFFER, providing he shall survive me by thirty days. II. Should my husband, Karl W. Sheffer, predecease me or die on or before the thirtieth day following my death, I devise and bequeath all of my estate of every nature and wherever situate as follows: A. Three-fourths thereof to my son, STANLEY LEE SHEFFER, if he survives me by thirty days; B. One-eighth thereof to my sister, SARAH M. LUDT, and her husband, MARLIN LUDT, SR., or the survivor of them; C. One-eighth thereof to ST. JOHN'S EVANGELICAL LUTHERAN CHURCH of Boiling Springs, Pennsylvania 17007, or its successor, to be held in perpetual trust by the Church Council and the income to be used as the Church Council shall direct in memory of Karl W. Sheffer and Dorothy E. Sheffer. D. Should my son, Stanley Lee Sheffer, predecease me or die on or before the thirtieth day following my death, I give, devise and bequeath my entire estate as follows: (1) One-third thereof to my nephew, THOMAS SHEAFFER; (2) One-third thereof to my sister, LUDT, and her husband, MARLIN LUDT, SR., or the survivor of them; and (3) One-third thereof to ST. JOHN'S EVANGELICAL LUTHERAN CHURCH as above stated. E. In the event that any of the foregoing designated gifts shall lapse, other than with regard to my son, Stanley Lee Sheffer, I direct that those lapsed shares shall be added to the other shares of my estate in the same proportion they now bear to each other. III. I make no provisions in this my last will for my grandchildren, not for lack of any love and affection for them, but because they are otherwise provided for. IV. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. V. I appoint my husband KARL W. SHEFFER, Executor of this my last will. If for any reason he shall fail to qualify or cease to act as such during the administration of my estate, I appoint my son, STANLEY LEE SHEFFER, as substituted Executor of this my last will. If for any reason he shall fail to qualify or cease to act as such during the administration of my estate, appoint my nephew, T~OMAS S~EAFFER, as alternate Executor of this my last will. VI. I direct that my executor or his successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS W~EREOF, I have hereunto set my hand this ~-d~/day of ~¢~ , 1993. The preceding instrument, consisting of this and two other typewritten pages identified by the signature of the testatrix, DOROTHY E. SHEFFER, was on the day and date thereof signed, published and declared by DOROTHY E. SHEFFER, the testatrix therein named, as and for her last will, in the presence of us, who, at her request, in her presence, and in the presence of each other have subscribe~-~ur.~ames as witnesses hereto. DOROTHY E. SHEFFER LAW' OFFICES HUMER ~ DXNIELS °--0~ FA~ERS T~UST BUILD~O ONE ~EST HIOH STREET CARLIS~ PENNSYLVAN~ 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002534 DANIELS WILLIAM S ESQUIRE 1 WEST HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 162-36-7517 FILE NUMBER: 2103-01 45 DECEDENT NAME: SHEFFER DOROTHY E DATE OF PAYMENT: 05/07/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/08/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,600.00 TOTAL AMOUNT PAID' $3,600.00 REMARKS' WILLIAM S DANIELS ESQUIRE SEAL CHECK//96 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. REV-1162 EX(11-96) CD 0O2538 IRWIN HAROLD S III ESQUIRE 35 EAST HIGH STREET SUITE 201 CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 211-26-6603 FILE NUMBER: 2103-01 46 DECEDENT NAME: WEIDNER S. LEON DATE OF PAYMENT: 05/08/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/09/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $22,422.62 REMARKS: TOTAL AMOUNT PAID: HAROLD S IRWIN III ESQUIRE $22,422.62 SEAL CHECK//7590 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: DOROTHY E. SHEFFER Date of Death: February 8, 2003 Will No. Adm. No. 21-03-0145 To the Register: I certify that notice of 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 March 25, 2003. Name Address Stanley Lee Sheffer 389 Mountain Road Boiling Springs, PA 17007 Sarah M. Ludt and Marlin Ludt, Sr. 6 Wesley Drive Carlisle, Pa 17013 St. John's Evangelical Lutheran Church 111 Walnut Street Boiling Springs, PA 17007 None. Date: Notice has now been given to all persons entitled thereto under Rule 5.6(a) except ~ 2003 . William S. Daniels 1 West High St., Suite 205 Carlisle, PA 17013 Telephone: 717-243-3831 Counsel for Personal Representative · Complete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. · Print your name and address on the reverse so that we can return the card to you. · Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: 2. Article Number Ci'rans[~r from service label) PS Form 3811, August 2001 Agent Addressee C. D~.a.of DElivery D. Is deliver~ ~ item 1 ? ~ Yes If YES, enter delivery address below: F__I NO 3. Service Type I~ Certified Mail [] Express Mail [] Registered [] Return Receipt for Merchandise [] Insured Mail [] C.O.D. 7001 2510 0006 5862 0555 4. Restricted Delivery? (Extra Fee) [] Yes Domestic Return Receipt 102595-02-M-0835 1::3 Postage Certified Fee Return Receipt Fee (Endorsement Required) Restricted Delivery Fee (Endorsement Required) Total Postage & Fees Postmark Here I Sent To [ ......... ~ I Street, Apt. No.; r"i [ or PO Box No. ZIP+4 r,- JRD/June 30, 1992/17858 In Re: Estate ofDOROTItY E SHEFFER Late of SOUTH MIDDLETON TOWNSHIP Estate No.: 21-03-145 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-2003-145 NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT ORPHANS' COURT RULE Personal Representative: STANLEY LEE SHEFFER Counsel for Personal Representative: WILLIAM S DANIELS, ESQ. Date of Grant of Original Letters: 01-20-2003 Date of Delinquency Notice: 04-30-2003 The undersigned, Mary C. Le.wis, Register of Wills, in accordance with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Register of Wills on APRIL 30, 2003, and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 05-16-2003 ~1~- Register of~Wif~ Distribution: Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled for ~2~_, /~' ~ :5 at q~:3,~k~ Courtroom No. 3. Ifthe Certification of Notice is fi~ed~rior~o the hearing date/,'the hearing will automatically be cancelled. Geor~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: JOSEPH E. SHEAFFER Date of Death: JANUARY 18, 2004 '04 Iq/~¥'-7 P3:40 No. 21-03-0145 Pursuant to Rule 6.12 of the Supreme Court Orphans' Cot~ :R~ules, 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: X Yes ~ 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 X No 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? X Yes No do Date: 05/07/04 Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report. Signatur~ IRWIN & M~Kt~GHT Roger B. Irwin, Esquire Name (please type or print) 60 West Pomfret Street Address Carlisle, PA 17013 City, State, Zip (717) 249-2353 Telephone Number Capacity: X Personal Representative Counsel for Personal Representative I N R E ESTATE 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOROTHY E. SHEFFER ORPHANS' COURT DIVISION aI-43-d)~5 _~ DECEASED NO. TERM c7 =y O F.J ~~ -L~J,; *1 ~ Q7 T7 ~ C C: ri' C._% _ 4 ~ L~ r,? ^ ti r ~-~ rr~ ~1 ~~ .~'.. PETITION FOR CITATION o c 1, -. ~ '-n _ ~ D ~ v? _ `~~ TO THE HONORABLE THE JUDGES OF SAID COURT: ~•~ AND NOW, this ~~ day of ~ ~ ~- comes the Commonwealth of Pennsylvania, by Thomas O. Armstrong, Deputy Secretary for Taxation, for Daniel Meuser, Secretary of Revenue, who avers: 1. That Dorothy E. Sheffer, deceased, (hereinafter referred to as "the Decedent"), died on February 8, 2003. 2. That a Petition for Probate of the Last Will and Testament and for Grant of Letters Testamentary was made by Stanley Lee Sheffer, Executor, (hereinafter referred to as "the Executor"). Letters Testamentary were granted to the Executor on February 19, 2003. Attached hereto and made a part hereof is a copy of a document attesting to said date on which Letters were granted marked Exhibit "A." 3. That on January 24, 2011, a certified demand letter was sent to the Executor, advising that the Inheritance Tax Return for the Decedent had not been filed. A receipt was signed and returned to the Department of Revenue. Attached hereto and made a part hereof is a copy of said letter and receipt marked Exhibit "B." 4. That as of the date of this Petition no Inheritance Tax Return has been filed by the Executor of this estate as required by Section 1736 of the Act of December 13, 1982, P.L. 1086, No. 255, (72 P.A. C.S. § 1736). 5. That under Section 2176 of the Act of August 4, 1991, P.L. 97, No. 22, (72 P.S. § 9176), the Secretary of Revenue is authorized to request the Court to issue a Citation directed to those subject to any duty imposed by the aforesaid Act, commanding such persons to appear and show cause why the requirements of this Act should not be met. WHEREFORE, your Petitioner prays your Honorable Court to issue a Citation upon the Executor, directing the Executor to appear and show cause why said Inheritance Tax Return in the estate of the Decedent should not be filed as required by law; and to further direct that the costs of this action shall be borne by the Executor. COMMONWEALTH OF PENNSYLVANIA BY ~ ~- Thomas O. Armstrong, h.D. Deputy Secretary for Taxation FOR: Daniel Meuser Secretary of Revenue COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF DAUPHIN Thomas O. Armstrong, Ph.D., Deputy Secretary for Taxation, for Daniel Meuser, Secretary of Revenue, being duly sworn according to law, deposes and says that the facts set forth in the foregoing Petition are true and correct to the best of his knowledge, information and belief. ~~ Thomas O. Armstrong, h.D. Deputy Secretary for Taxation For: Daniel Meuser Secretary of Revenue Sworn to and Subscribed before me this ~ ~`~ day of .m-~~~,,~j vl o / 3- / ~. NOTARIAL SEAL I~LODY J GLENN Nohn- Public iiAAniaeiin6 CITY. owPiaN coilNTY ~hr comn~icfi.~ EgkK ~!r z~. 2o~e -.A~ ..,i.~ ... Y~~S:,~ W YQ~i.i't4 YTNUO~ NIHgUAi! 'Y1!~ DAU82iNAAM atOS r5 ~sM as~+gir3 nossz~rrmuJ tiM Page i of 1 P~;,)T1T1ON FOR PROBATE and GRANT 4F 1,F,TTERS Es-urr oJ -~•,.~R7 N ~', S .. C~ No. _..,.~_Q~~..~..~_„- alsn known as •. a„~„~„ Tp; - ~ - --- Reg)ster of Wills for the llrrrottd County of G,4s~•~~, +~~ in the Sorlol Srturlrv No. '-,'~.~ ~^ ~~~ Commtmwcalth of P<nnrytvania 'f At prtitiort of the underslgntd respectfully represents tttal: Your petitioner(s), who islare IB yran of age or old r an he exceut_QL'~.~.... named in tht last wrll of the alsovt decedent, dated ~,~,~G~~; _~ .yld ~, 19~._ .•:_ an cudtcills) dated _.-tY/.2.. _.,..~._.~.., rtrr< r<k<r,m tirrumrhixt+• a~. ununri tllon, drab ar tacww. ac.)^----- -- . Uarndem was domlciled at death In _, + ~ .,~~ Count ', Penns Ivan) , yith frd.C__. laU family or principal re~tgenfa al _, ~N ,(~ .,,.~- aF,Q~f~J.~..SQ~eryd...L+~r[.i~~a ~,~?`rik+~ve ..Q.l~_~•t2 tiro surer, nump<r and mun: Nriry~l ~~•••~~ (hcendem. Then ~(~' ._ years Of ag~died ~~;rt~~! _,•,$_~_ yy~ al _.,~LAGYf-flrilb7t~.... ,{~dA/ _..Ca`i!~•~S°~' • .. Y~ ~ 4 ) f~M` nat dfvorrrtl and did not have a child bore or adopted F ice t as followx, dreedent did not marry, wass not the vidirn f a Iling:nd war never adjudica edd in.ore c ~ u„on of th ~ it offer 'for obat~w~~~~ „ d ~Xre+~ t3O ~~ 9.S'- i)tccrxlcm mdeath owned property with es1im01ed values as followti: ~ ~ Ilf domiciled In Pa.) All personal properly S •, IU not domiciled in PaJ Ptrsonal p-apeny in PennsyNsala S _.._._w elf not domiciled in Pa.) Ptrsonal property in Counry S ~!„• a` Value trf real estate in Pcnn+ytvania S situatt~i as follow: ...._ \\'NL'RkF01([:, pctldoner(s) respcclfulp' request(s) the probate of the last wit! and codicil(s) prewntcd herewith and Iht grant of Irnrrs„,~'~~~•~.o.rrs.~ _ rrc,ummury; a0mrngnrr~ n nr a., aJm+ntar<dm Q.h n e~ r <.y t tkY cur. s. _-_,., 3 .~flQ 'r ~v .~. UATiI OF' PERSONAL, REPRFS>aN1'AT1VE (;U111MUNWF:ACTH OF PfsNN'~Y1.VANlA Th< prtitioner(s1 abovrnameU swcarls) or affinnls) Ihat the statements in the foregoing pelltion are uur and aonc~t to thr best of the knowledge and belief u/ petitioner{sl anJ that as personal reprrsen- rativtYV of Iht above dnedem prrillonerls) will well and vuly odminlaer the c talc a ordintt w law. Sworn rn or affir~e.f and subscribed ~~~;~,~~•~~2~~ L 77 ~ ~ _.. ~ http://records.ccpa.net/weblink~ublic~rint/ImageDisplay.aspx?cache=yes&sessionkey=W 2/2/2011 EXHIBIT A l'xge 1 of I 21-2003-1d5 RI';GISTER OF WII.L8 OF Ck m6+a"~~'''~COUNTY OATA OF S[1>g$CRIBRVG WITNESS .<ad1vU tech) a subseribin~ +ritnas to the wUl prezeatsd htrevrith, (each) belrts duly auaiitied aocordM~ to law, depose(s) and say(s) iLat ~ ~•+s ._ prtasat aa4 saw y1.is.. /icy F, S'ie m ~~5~ _ the tatal.Bl~+ ._, sipt the sane aad that --nf±~ sipted u • wHaess st the request of taslstyr~,~hs h a r prpaace and (h, t>>a pracaa of acb other) (lathe of the other subsraibia~ witaess(eA), . ~ Sworn a or affirmed and wbsaibod bolero iiv aro this 19th day or ~.... ~.:.., s', ~ ,~•,~,~ FM~r•urs Msme -. C'rt'K'ir"w (Address) ~°~' ~ ~9- honna M. Ukto, let t~etatlY RtltstN (Name) fAJdnss~ 21-2t>D;i- ld S REGISTER OF WILLS OF ~~~~~~ '~ COUNTY OATH OF 1VON•SUH$CRIBING WITNESS s~.~../~.., Lam- svcn~ra•-.._ (each) s subscriber hereto. (each) belay duly quspfitd aeeotdia~ t0 law, depose(s) and soy t) that i ~ a G3' GunUlar w1tL tbs ti~aature Of c.', S.G r tats) a/X of , the wi11 pretaMed herewitb sad That _.____.~• ••.•.^ t:odJcil ._...~_ baUsres the s[ptuttre on the II to the btndwrltlap of ~~J HrG-/.G ri ,~~r- ~S Gam. .sn~ I.~i 7'~arr~!`+'-•~~'" to the bast of h) n _ kaowkdje sqd beUaf. Sworn to or affirmed and subscribed before .~ me this 19th - -- day of S'yif^~ "•(Nante) C~~f+L'~. tbl udry 2003 .„ ~w~ w tkrtylh n, 8+ ' ~ (AddrexsJ ~iv+~ j ~~~~ lttthrev (Nome) (Addnssl http://records.ccpx.net/webliiilc~ubtic~rint/IrnxgeDisptay.xspx?cache=yes&sessionkcy= W . , . 2/2/2011 EXHIBIT, Page 1 of 1 tvp 21-2003-145 ;state uP ~d''¢O''`rtT G¢ 5~/1rL'7~`F~°'~_ ~ Deceased DECREE Q!'` PR4BATF. AND GRANT OF LETTERS AND NOW . flehtrtnry 2Qth. _, •, ~ 2003;n conslderadon of the petition nn the reverse side hereof, satisfactory proof having beea presented before me. IT IS DECREED lhat the InNrumtnt(s) dalyd /J~~it ,~P1r/~ ~:~•__..... described (herein be adMhted l0 probate and Olcd of rceord u the last will of ~~~~~_ ., .._ and E.etlen~ f~~~s. ^.~.+? rail IL .....__ are hereby gratncd to .Str9~+vGC3)f. 4. C"~b ,5"/„~CE-~FC-~ FEES Probate, Levers, Etc.......... Sia,oo short rertificate:I 31 ......... s 9. 04 Renunciation ................ S x-Pdc~u (7) at^r ____.__.._ s 'ftll'A1: ____.. S 300 Filed F~hn~nry 7Q th, , X003. S. Tkinnrs M. ()ttOR~r` ~~x+~y IY~I ~,ir wiTORYFY iSvp Ci~ I D. Nu ) Ci'~'LN~/13' A[>aRESS ~i~ / 1~~~ wnout•: CAI.i. A't9l~NNt~f iMN)Klfi ANU 91iEN RII' IN PF~(AfiC7Pi(1PANY - A'I'tUHNkY Fll,tf CitJ 2-20.03 http://records.ccpa.net/webli nk~ublic~rint/IlnageDisplay.aspx?cache=yes&sessionkey=W... 2/2/2011 ~acHisr~ A COMMONWEALTH OF PENNSYLVANIA HARRISBURG DISTRICT OFFICE DEPARTMENT OF REVENUE PA DEPARTMENT OF REVENUE 1825 STANLEY DRIVE HARRISBURG PA 17103-1256 Date: STANLEY L SHEFFER 389 MOUNTAIN RD BOILING SPRING PA 17007 Dear STANLEY L SHEFFER: Estate of: SHEFFER Date of Death: File Number: REV-869 FO AFP (07-0r;) 1/24/2011 DOROTHY E 2/8/2003 21 03-0145 (Certified Mail-Return Receipt Requested) Department records indicate you are responsible for the settlement of the above estate or that you represent the responsible party. As of this date, you have failed to resolve this matter. This is to again advise you that the estate is in delinquent status, as it remains unsettled. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative or a transferee of an estate within nine months of a decedent's death. Department records show that this estate remains open because: AN INHERITANCE TAX RETURN HAS NOT BEEN FILED. If the return was filed, please contact this office immediately. If this estate was opened for the purpose of filing a lawsuit, please provide the term and docket number of the proceeding in writing to this office so that we may postpone any further action. Under Act 40 of 2005, additional collection costs, including brat not limited to fees of up to 39 percent of the amount due and attorney fees incurred in securing payment, may be imposed on any liability not paid prior to referral to a collection agency or contract counsel. This notice shall serve as a formal demand on you or your client from the Department of Revenue. If you fail to file the return, the Department may file a citation requiring you to appear in court to show cause for your failure to comply with the law. A finding of contempt in this matter could subject you to additional penalties and/or incarceration by the Orphans' Court of Cumberland County, RETURNS SHOULD BE FILED AND CHECKS MADE PAYABLE TO: REGISTER OF WILLS, AGENT Direct any questions regarding this estate to HARRISBURG DISTRICT OFFICE PA DEPARTMENT OF REVENUE 1825 STANLEY DRIVE HARRISBURG PA 17103-1256 Sincerely, Anastasia DiBartolomeo (717)425-7704 cc: WILLIAM S DANIELS STE 205 1 W HIGH ST CARLISLE PA 17013 EXHIBIT B COMMONWEALTH OF PENNSYLVANIA HARRt.4BUR0 DISTRICT OFFTCB lau~~eYp or~FRRVExue DEPARTMENT OF REVENUE rrAARISBUAOPA 1710)-1236 STANLEY L SHEFFER 389 MOUNTAIN RD BOILING SPRING PA 17007 Dear STANLEY L SHEFFER: Date: Estate of.• SHEFFER Date of Death; File Number: (Certified Mail-Return RBV•869 FO AFp (07.08) 1/24/2011 DOROTHY E 2/8/2003 2I 03-Oi45 Receipt Requestedl) DeparLnent records indicate you are responsible for the settlement of the above estate or that you ® ~ ~ this matter, ^ mpiete items 7, 2, end 3. Aiso complete A S lure ins unsettled. I m 4 if~Restrlcted Delivery is desired, ~~/~ ^ nt your name and address on the reverse ^ Agent s That we can return the card to you. ~ ~' Addrosaoe payment Of ^ Attach this card to the back of the mallplece, e' Repro by (~^f t ~I~ery state vyithin nine or on the front tf space permits, ~ -' ,y. Q :mains open because: f. Artlde Addressed to: b. Is delNery address ? s li YES, enter detNa ~ low: o ,' r, QED, STANLEY L SHEFFER s 389 MOUNTAIN RD ~0©L~ .te was opened for the BOILING SPRING PA 17007 the proceeding in writing 21 03=0145 DTBARTOLOMEO e. ~YPe _ ~_ Certflled MaN O Express Mall ^ Ro9~tared O Return Receipt for Merohandlae ~ t0 fees of up t0 o rnaured MaB o c.o,D. ant, may be 4. Restricted ~,+eM{FxtraFeeJ p y~ contract counsel. !. Article Number m+~*re.rrnn2sen~celaver} 7[109 Z6$p QQ(]y 7QI,8 14],4 Department of 'S Form 381 i, February 2004 Domestic Refum Receipt requiring you to thts matter could subject you to addrhonal penattres and/or rncarcerahan by therOgi-phansnCourtt of Cumberland County. RETURNS SHOULD BE FILED AND CHECKS 11~1'11DE PAYABLE TO: REGISTER OF WII,LS, AGENT Direct any questions regarding this estate to; HARRISBURG DISTRICT OFFICE PA DEPARTMENT OF REVENUE 1825 STANLEY DRIVE HARRISBURG PA 17103-1256 Sincerely, Anastasia DiBartolomeo (717)425-7704 cc: WILLIAM S DANIELS STE 205 1 W HIGH ST CARLISLE PA 17013 EXHI B1T B L Page I ai~ I fOVNMlN(lu IN C! il(,4cr1YA1 A pJNl lu M n7 YIf.1rAt IA'riS p(ri 7N-]r 1•usa 5-i1P5 ~A 1~17~ 16)1 RECEIVED FROM1A: PENNSYLVANIA INHERITANCE AND ESTATE TA% OFFICIAL RECEIPT ft!V Itfi7f1t1119Q1 NO, CD 00534 DANIELS WILLIAM 5 ESQUIRE 1 WEST HIGH STREET CARLI3LIr, PA i 1013 ........ 1.. ACN ASSESSMENT AMOUNT CONTROL NUMBER ESTATE INFORMATION: ssrl: rex•iaaall FILE NUnspER; 2103-0146 DECEDENT NAME: SI-tEFFER DOROTHY E GATE OF PAYAIENT: 05/07/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND GATE OF DEATH: 02/08/2003 101 I S3,600.00 i I .._ _. TOTAL AMOUNT PAID; 93,600.00 REMARKS: WILLIAM S DANIELS ESQUIRE CHECKN 98 INITIALS: A(: SEAL RECEIVED 6Y: DONNA M. OTTO DEPUTY REC3ISTER OE WILLS RE0191ER OF NILIS http://records.ecpa.net/weblinlc~ublic~rint/ImageDisplay.aspx?cache-yes&sessionkey=W... 2/2/20! 1 EJ(HiBiT C _. ' ~ Page 1 of 1 C3:R'fI~ICA'1'IAN Ol' N01'!CG ' UNDER RUl.li 5.6(a) Name --f DeC~~ienr, pOROT1iY f:. SHlsf'FIiR Dille of Dca1h: Fchntary A, 2(103 Will Nn. rltlm. Nn, 21-03.01 JS "fa the Register: 1 certify that notice of estate administration roquirccl by Rule 5.6(a) of the Orphans' Court Rules was served an or mailed to the following beneficiaries of the aix-ve-captiun~~l cstaty cm Tlarch 25, 200,3, ~tamc Addccss Stanley Lee Shcifcr 3g9 Moumain Road liniling Springs, pA 171107 Sarah M. 1•tNll and Marlin t.udt. Sr. 61Vcslcy Drive Carlisle, Px 17013 SI. Jalut's Evangelical t.uthcran Church 1 111Valnul Stroet Boiling Spring, NA 17007 Natico has now been given to all peru~ns emiticyl tlterew undrr Rule 5.6(al except ~t~i. r~.,Jy ~It Dale: Ntardla-Mt 2003 _. -r, _ 1Villiam 5. Datticlc 1 WeFt high St., Suite 1115 . ~, ~ Carlisle, I'A i 7013 ~ _ a- 'I'clephonc: 717.2.13-3831 N G-unsel for 1'ersianal kcprraeniatiro • J ~V http://records.ccpa.net/weblink~ublic~rint/ImageDisplay.aspx`lcache=yes&sessionkey=W... 2/2/2011 ~~ F~EHIBIT C ' ~ ~ Page 1 of i ~~ STATUti RKPU<~T ~~t)1?R RUt.!•; 6.12 Nanrc. of t~crcdcnt: ,._ JOSI"sPH ~. S11F.All~ER 17atc of'th•;rlh: JA{VUARY 18.,2Q{yl....,_._.__.. r z :. 'U1 htbl -7 t . ~,U Krr. 21-03-0145 f'ursuaM to Rutr- 6.12 of the Suprcntc Court Qrphanx' Codti Rtrlc., I rrptrrt ttx; t'allowinE N•ilh respect to completion of d>r mlmini.ctrntiop of the above•captianea estnte: 1. Stute whether aarninistration of the estate ix coniplclc: ,~ Ycx _,_,_ ,, 1~'0 2. 1(thc anstivcr is r~lv. slotc when tlk peraunal represenlati~•c rcaamably Ixlicve lh;tl the aanrinistrrtion will bC complctc:.,_, 1. IC the arna'cr la No. 1 is Yes, state the fullnwinR: a. L)la the pcr,unal repm::cnbnivr file a linal account with tttc <'rnui? ._..,._.,. Ycs ~ Cam, No b. '1'hc separate Urphan~ C'oun No. of any) for the personal reprcsenlntivc's aceotrnt is. c. Ufa the personal representati+'c state :in aceaunt informally -o the parties in iptcrest? ,_„~,,_,. Yc~ No a. Cupic+ trf rrccipts, releases. Jolnacrs and apprav:tlr of I'nrnral ar infnrmal accounts spay he (ilea with the Clerk of Orphan's Court Una mny he attached w this relwrt. !)ate: _ OS/071(>'1 ,LCD 3. G'~i`._ 5tgnature ~ - .. ....~.. r IRWt;V 8c McK CH'I' RoYcr B. Irwin. Fu;uire NaRO(pknutypeorprint) ~ ~~ 60 West ' t Street Aadress -" Carlisle, pA 17013 City. SuBe. "lip _(7171 24')-23.53 7ekI+.MMC \Uaitur _ . Capacity: Pcnonal ttcprescnt:Uh•c ~,._ C'ounscl flK }'erscrnal Rcl>rescntinivc http://records.ccpa.net/weblink_public~rint/ImageDisplay.aspx?cache=yes&sessionkey= W... 2/2/2011 EXHIBIT C IN RE: IN THE COURT OF COMMON PLEAS ESTATE OF :ORPHANS' COURT DIVISION DOROTHY E. SHEFFER, :CUMBERLAND COUNTY, PENNSYLVANIA DECEASED 21-03-0145 ORPHANS COURT ORDER OF COURT AND NOW, this 15th day of November, 2012, upon consideration of the Petition for Citation, IT IS HEREBY ORDERED AND DIRECTED that Stanley Lee Sheffer, Executor for the Estate of Dorothy E. Sheffer, deceased, is hereby cited to be and appear in Courtroom No. 2 on Friday, March 15, 2013 at 9:00 a.m. at the Cumberland County Courthouse, Carlisle, Pennsylvania, and then and there show cause, if there be any, why the Inheritance Tax in the estate should not be paid; and to further direct that the cost of this action be borne by the said Executor. IT IS FURTHER ORDERED AND DIRECTED Stanley Lee Sheffer, Executor for the Estate of Dorothy E. Sheffer, deceased, file an Answer to the Commonwealth's Petition on or before Friday, March 1, 2013. By the Court, ~~ M. L. Ebert, Jr., J. -, _~ , Lora Kulick, Esquire Office of Chief Counsel -~ -- PA Dept. of Revenue ,., - P. O. Box 281061 -, Harrisburg, PA 17128-1061 - = ` ~~ .- ,., .~ _. ~ < s - --~, `~. ,' , ~_ Stanley Lee Sheffer bas ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: DOROTHY E SHEFFER, Deceased CUMBERLAND COUNTY PENNSYLVANIA NO. 21-03-0145 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: JUDGE'S INITIALS: TIME STAMP DATE: IN RE: ORDER OF COURT SERVICE TO: STANLEY LEE SHEFFER ~ ~ ~ ~ I ~ I ~~ I~~' ~ i~~? ~~ ~ ~ (` ; ANASTASIA-DEPARTMENT OF REVENUE METHOD OF MAILING: ® USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 11/16/12 SERVICE TO: LORA K ENVELOPES PROVIDED BY: ® PETITIONER ^ JUDGE ^ CLERK OF ORPHANS COURT METHOD OF MAILING: ® USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 11/16/12 ENVELOPES PROVIDED BY: ^ PETITIONER ^ JUDGE ® CLERK OF ORPHANS COURT ++11' --}~ ~ i ~ ~ j tom` j' 4~ ! % ~~ i ,~ ' _~'~ ! ~ t` eputy Clerk of Orphans' Court ~; ~' IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: . ORPHANS' COURT DIVISION ESTATE OF DOROTHY E. SHEFFER, DECEASED NO. 21 03-0145 PRAECIPE TO DISCONTINUE To Glenda Farner Strasbaugh, Clerk of Orphans' Court and Register of Wills: The above-captioned action is a Citation for failure to file an inheritance tax return. Please mark this action discontinued upon payment of costs by the Estate as the Executor of the Estate filed the inheritance tax return. DATE: February 20, 2013 Lor A. ck Attorney for Petitioner PA Department of Revenue C~- (n Office of Chief Counsel C> CL cv M - P.O. Box 281061 U_ ~ Harrisburg, PA 17128-1061 Li- L- C;) Attorney I.D. No. 69436 C-) cr- r--+ U z uj LU N ..,.1 Q CL C.> S W (n cm a M U U J _W O UC ~ ~ V 1505610101 REV-1500 Ex(D1_1o) ' OFFICIAL USE ONLY PA Department of Revenue pennsylvania Bureau of Individual Taxes 11111ME". 11 County Code Year File Number PO BOX 28o6o> INHERITANCE TAX RETURN A/0-9 Q Q / -q s - Harrisburg, PA 17128-o6ol RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY G Z.3C ~,5-l7 oZo82oG~ ~t o~ f~r3 Decedent's Last Name Suffix Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouses Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Sp 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) 4W 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number D 4 / E L s 7 7 2 .3 3 S 3 ISTER OF WILLS USE ONLY [REG r~ First line of address m rn M -n rT1 c' a o "V GY E s 1` !f - / G Ste, (n ;a Second line of address -4 b CL0 ~ MTE C City or Post Office State ZIP Code r> o V3 0 Cil Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU O PER N RES ON F FILING RETURN DATE ADDRESS dun a B min /70 SIG TURE OF P PARER OTHER ET~R5PRJESENTATIVE DATE ADDRESS Gv. ~ e,e Sf Sf~ . ~ C~l2 ~l'~ f /,dal PLEASE USE ORIGINAL FORM ON Side 1 1505610101 1505610101 %j Y 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's Name: ✓ ~~C'/~~~ r ~c " ' K7~ RECAPITULATION 1. Real Estate (Schedule A) 1. 2. Stocks and Bonds (Schedule B) 2. • 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. • 4. Mortgages and Notes Receivable (Schedule D) 4. • 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. C~ rv 1 f . 6. Jointly Owned Property (Schedule F) p Separate Billing Requested 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) p Separate Billing Requested........ 7. J 8. Total Gross Assets (total Lines 1 through 7) 8. 9. Funeral Expenses and Administrative Costs (Schedule H) 9. 10. Debts of Decedent, Mortgage Liabilities, and Liens Schedule I 10. 11. Total Deductions (total Lines 9 and 10) 11. 2 tJ G" ,G 12. Net Value of Estate (Line 8 minus Line 11) 12.E yZ ~i 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which C an election to tax has not been made (Schedule J) 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 - (a)(1.2) X.0- 15. 16. Amount of Line 14 taxable at lineal rate X .0 &15- • 16. 17. Amount of Line 14 taxable at sibling rate X .12 - .31 17. 02 18. Amount of Line 14 taxable at collateral rate X .15 18. • 19. TAX DUE .........................................................19. I Q .03 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Ift Side 2 1505610105 1505610105 REV-1500 EX Page 3 File Number,2/O3 L Decedent's Complete Address: ! ~J DECEDENT'S NAME 42 STREET ADDRESS 3 'G9 t- _T STATE ~ ZIP CITY Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) O 2. Credits/Payments yT~ A. Prior Payments B. Discount Total Credits (A+ B) (2) 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, 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) Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ❑ b. retain the right to designate who shall use the property transferred or its income; ❑ Fkd c. retain a reversionary interest; or ❑ d. receive the promise for life of either payments, benefits or care? ❑ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ❑ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ❑ 9 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [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 21 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 percent [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 percent, 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 percent [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. tti Ei ~rt,. ie?i ~ ' 4 . , iJ, l.' (,i t' ~i.;w . ~ f «ffiY~~ r l 4. ~ i! f - i,. rl . - i L (W4 Lq C, I ' t 21-2003-145 I i It DOROTHY E. SHEFFER, of the Township of South Middleton, Cumberland CountyP'enns'ylvania`,' declare this to'be my last will and revoke any wz.ll previously made by`me.' I devise and bequeath all of,mYhestate -of every I, nature and wherever situate, tot'my husband,` KARL W. SHEFFER-, providing he shall survive'me by thirty days. II. Should my husband, Karl W., Sheffer, predecease me or die on or before the thirtieth day following`my death, I devise and bequeath al l 'of' my estate of every nature and' wherever situate as follows' A. Three-fourths there, o f`to my son, STANLEY LEE SHEFFER, 'if he survives me' biy° thirty days; B. One-eighth thereof to my sister, SARAH M. LUDT,and~ her husband, MARLIN LUDT, SR.' or the survivor of them; C. 'One-eighth thereof t'o`St. JOHN'S EVANGELICAL LUTHERAN CHURCH of Boiling Springs,' Pennsylvania 17Q07, or its successor, to be held in perpetual trust' by the ` Church Council 'and the income to be used as the Church Council shall'direct in`memory of Karl W.` Sheffer and Dorothy E.' Sheffer.- D: Should-my son, Stanley Lee Sheffer, predecease I COPY me.or die on or before the thirtieth.day following 4 (.1 j;C it V. ;r ',f -;i i. iS Q`: c-~ C. t : f li k my death, I give, devise and bequeath my entire n ; L 'i., fit., .v...Ii i• 1 estate as follows: i (1) One-third thereof to my nephew, THOMAS SHEAFFER; (2) One-third thereof to my sister, SARAH M. A LODT, and her husband, MARLIN LUDT, SR., or ~I the survivor of them; and (3) One-third thereof to ST. JOHN'S EVANGELICAL LUTHERAN CHURCH as above stated. E. In the event that any of the foregoing designated gifts shall lapse,' other than with i ' regard to my son, Stanley Lee Sheffer, I direct that those lapsed shares shall be added to the i other shares of my estate in the same proportion . , n . erg • . , c, ; _ , i, they now bear to each other. III. I make' no •provisions 'in 'this :my last.will . for -my grandchildren, not for lack of any love and affection for them,.,. but because they are otherwise provided for. IV. I direct that all-taxes that'may be assessed in consequence of my death, of whatever nature'and by whatever jurisdiction imposed, shall be paid from my residuary estate as a 0.J part of the expense .of the administration of my estate. V. I appoint my husband KARL W. SHEFFER, Executor of this my last will. If for any reason he shall fail to qualify or cease to act as such during the administration of my estate, I appoint my son, STANLEY LEE SHEFFER, as substituted Executor of I this my last will. If for any reason he shall fail to qualify or cease to act as such during the administration of my estate, I appoint my nephew, THOMAS SHEAFFER, as alternate Executor of this my last will. VI. I direct that my executor or his successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand this. ' day of 1993. DOROTH E. SHEF R The preceding instrument, consisting of this and two other typewritten pages identified by the signature of the testatrix, DOROTHY E. SHEFFER, was on the day and date thereof signed, published and declared by DOROTHY E. SHEFFER, the testatrix' therein named, as and for her last will, in the presence of us, who, at her request, in her presence, and in the presence of each other ~have subscribe ur names as witnesses hereto. C7 +,,or 110~ 't- .04. V COPY Rev-isoa ex+ (y=es) SCHEDULE•"E" COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS AND INHERITANCE TAX RETURN MISCELLANEOUS RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER c~/~ i7/r o3 - o/ `/-5 (All property jointly-owned with the Right of Survivorship must be disclosed on Schedule "F') ITEM DESCRIPTION VALUE AT NUMBER DATE OF DEATH 7-- Z~ 1114"2 e- OQ 3 , GG 2-3 0 ~~.2G5Z - GG1 ODD/1~ v~/ . 5^~ 3 9 TOTAL (Also enter on line 5, Recapitulation) $ "Z- 3 (If more space is needed Insert additional sheets of same size) REV-1511 EX+ (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. • 1 CI e . v ~~/ces G, B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) A4 7 Street Address City ~.;9"Z 1 State Zip / - Year(s) Commission Paid: 2. Attorney Fees X77,e s-7 ~/~,--//L- Z,5' 5 5~ , ~J 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant `----Jv-. GPI 0'T l Street Address _~~'ti~✓/~i~o1„ City 6f 4 State A= Zip Relationship of Claimant to Decedent ~c N 4. Probate Fees 5. Accountant's Fees 4~v /,7e iv L'?Z 747~X SG~~z G~ S ~r U . enc 6. Tax Return Preparer's Fees 7.~G~/ 4~f7i~ G tip-~ya~ Cl S', C~/l ~^f' l TJ • ! S• r Se ~f~~~ - 1 Ec-,-2L , -eye SP 74~-4 cu TOTAL (Also enter on line 9, Recapitulation) $ ZZ~ , (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (1046) SCHEDULE-1 DEBTS OF DECEDENT, `°"'"°"WUtT PENNSYLVANIA INHERITANCE CECE TAX TA7f RETURN TURN MORTGAGE LIABLITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT f~ v TOTAL (Also enter on line 10, Recapitulation) Is (J D/ ~y (if more space is needed insert additional sheets of same size) / REV-151,3 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sr - T- - dry O,L1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) 1. I Q O IF2, -4 4eP 7' Jr/ 'g ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) pennsylvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-12) INHERITANCE TAX DIVISION STATEMENT OF ACCOUNT PO BOX 280601 r� (('��� HARRISBURG PA 17128-0601 RECORDED V yfIl4E. O REGISTER OF WILLS DATE 05-20-2013 ESTATE OF SHEFFER DOROTHY E (10 1J 9 ffi'i 2Li 'j DATE OF DEATH 02-08-2003 FILE NUMBER 21 03-0145 WILLIAM S DANIELS CLERK 07 COUNTY CUMBERLAND STE 205 ORPHANS' COURT ACN 101 I W HIGH ST CUMBERLAND V., ".a Amount Remitted CARLISLE PA 17013-2951 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure 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 INHERITANCE TAX STATEMENT OF ACCOUNT **x ESTATE OF:SHEFFER DOROTHY E FILE NO. : 21 03-0145 ACN: 101 DATE: 05-20-2013 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. 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: 04-08-2013 PRINCIPAL TAX DUE: 3,670.03 PAYMENTS (TAX CREDITS) : PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 05-07-2003 CDO02534 183.50 3,600.00 05-01-2013 REFUND .00 113.47- ' TOTAL TAX PAYMENT 3,670.03 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 > IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.