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Home My WebLink About03-0402PETITION FOR PROBATE & GRANT OF LETTERS Estate of also known as EVELYN M. SMITH deceased. Social Security No. 199-05-8242 No. ,21-03- To: Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioners, who is 18 years of age or older and the Executor named in the Last Will of the above decedent dated April 30, 1982 , and codicils dated none . The Executor named Harold S. Irwin Jr. died February 5, 1986 Renunciations for none attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 770 South Hanover Street, Carlisle BorouRh Decedent, then 82 years of age, died March 11 ,2003, at Carlisle, 770 South Hanover Street, Carlisle, Cumberland County, Pennsylvania Chapel Pointe at 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: 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 PA (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania, situated as follows: $.~3,000.00 $ $ $ WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) of Petitioner(s): Roger ~.'l~win 60 W~?~t P.~mfret Street Carlisi~SA 17013 717-249-2353 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND · 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 representative 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 j ~.'"d3 day of ~ ,2003. R°."ger-l~. Irwin No. 21-03- Estate of EVELYN M. SMITH , deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW, 0('~O.~,~- I,~: ,2003, in consideration of the Petition on the reverse side hereof, satisfactory ~ro~ having been presented before me, IT IS DECREED that the instrument(s) dated April 30, 1982 described therein be admitted to probate and filed of record as the Last Will of Evelyn M. Smith ; and Letters Testamentary are hereby granted to Roger B. Irwin FEES Probate, Letters, Etc ........ $.50.00 Short Certificates(-3- ) .... $ 9.00 Renunciation(s) ........... $ JCP .................... $. 10.00 Other Will oac~es (-1-) .... $3.00 TOTAL: .... $ 72.00 Filed .~.-. l..,g.-..O.,.~ ................. ~,~ -Register'ofVI/~l-s -~ I- 0 ~ ~, IFJWlN McKNIGHT,& HUGHES Ro.qepB. Ir~ivin, Esquire (06282) ATT~RNE~ (Sup. Ct. I.D. No.) 60 West Pomfret St., Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE Retards;,~ C ~;~;¢~ of 'O3 l~Y 12 P2 :O2 OUlfll;:ieria__q5 (..:o., PA I, EVELYN M. SMITH, of South Middleton Township, Cumberland County Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all wills and codicils heretofore made by me. 1. I direct my executors to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executors to sell any realty owned by me at my death and not specifically devised or bequeathed herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I give, devise and bequeath all of my estate, of every nature and wherever situate as follows: (a) $3,000.00 to Mt. Rock United Methodist Church, Carlisle, Cumberland County, Pennsylvania, (b) 1/2 of the balance to my son, Joseph M. Smith, and (c) 1/2 of the balance to my daughter, Doris K. Handler. 4. I nominate and appoint Roger B. Irwin and Harold S. Irwin, Jr., to be the executors of this my last will and testament; they are to serve as such without bond. 5. I hereby suggest that my personal representative retain the services of Irwin, Irwin & Irwin as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of April, 1982. EVF~N M. SMITH (SEAl Signed, sealed, published and declared by Evelyn M. Smith, the testatrix above named, as and for her last will and testament, in the presence of us, who at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. ACKNOWLEDGEME}~T AND AFFIDAVIT We, EVELYN M. SMITH , BETZI A. MORRISON , and SHARON L. SCHWALM , the testatrix and the witnesses, respective[iy, whose names are signed to the foregoing instrument, being first duly sworn, do h~ ~eby declare to the undersigned a~i~hority that the testa~ix ~igned and executed the instrument asher Lasl WiLl and thatshe aad signed willingly, and that she executed it as her free and v~untary act for the purposes therein expressed, and that each of the witnesses, in the presence and he~ring of the testatrix , sicned the Will as a witness and that to the best of their knowledg~ the testatrix was at that time eighteen y~.ars of age or older, of sound mind and under no cor~str~i~t or undue influence. COMMONWEALTH OF PENNSYLVANIA : : SS: COU~TY Oi~ (~UMBERLAND : Subscz~ibed, sworn to and acknowledged before me by EVELYN M. SMITH and sw~r~ tc~ before me by SHARON L. SCHWALM April , 1982 , the testatrix , and subscribed BETZI A. MORRISON , and , witnesses, this 30~ day of Re~o ..... Ei-!-::::,-:: of '03 ~¥ ~2 P2:02 Ournbed~',nd Co., PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(I 1-96) CD 002634 IRWIN ROGER B ESQ 60 W POMFRET ST CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 199-05-8242 FILE NUMBER: 2103-0402 DECEDENT NAME: SMITH EVELYN M DATE OF PAYMENT: 06/02/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 03/1 1/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $19.74 REMARKS: TOTAL AMOUNT PAID: ROGER B IRWIN ESQUIRE $19.74 SEAL CHECK# 019871 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX * (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG. PA 171Z8-0601 D E C E D E N T CA_P HP,n CR~ KO~ Co. R E C A P I T U L A T I O N C O M T I O I I o- 5oo IINHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Smith Evelyn M. DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-DO-YEAR) 03/11/2003 05/24/1920 ( F APPL CABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 1. Original Return J J 2. SupplementaIReturn 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) ~] 9. Litigation Proceeds Received [~ 10. Spousal Poverty Credit (date of death between 1Z-31-91 and 1 - 1-95) OFFICIAL USEONLY FILE NUMBER 21-03 -0402 COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 199- 05 - 8242 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (date of death 3. Remainder Return prior to 12-13-82) 5, Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ~ Election to tax under Sec. 9113(A) 1 1. (Attach Sch O) NAME Ro~er B. Irwin Esq. FIRM NAME (If Applicable) IRWIN McKNIGHT & HUGHES TELEPHONE NUMBER 717/249-2353 COMPLETEMAILINGADDRESS 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 17013 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. 14. None · 13,488~ 72 ~bne 2,601.01 7,425.87 OFFICIAL USE ONLY (8) (11) 13,488.72 (12) 10,026.88 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (14) 3,461.84 3,000.00 461.84 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) 0.00 X .0 0 (15) 16. Amount of Line 14 taxable at lineal rate 461.84 X .0 45 (16) 17. Amount of Line 14 taxable at sibling rate 0.00 X .12 (17) 18. Amount of Line 14 taxable at collateral rate 0.00 X .15 (18) 19. Tax Due (19) 0.00 20.78 0.00 0.00 20.78 Copyright (c) ZO00 form software only The Lackner Group, Inc. Form RE V- 1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 770 South Hanover Street CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 1.04 (1) 20.78 1.04 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 19.74 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 19.74 Make Check Payable to: REGISTER OF WILLS. AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Total Credits ( A + B + C ) (2) 1. Did decedent make a transfer and: Yes Ne ;. retain the use or income of the property transferred; ......................... ~ ~ · retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of either payments, benefits or care? ................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ r--'] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. r-~ ~-~ 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. 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. SIGNATURF,,OF PERSON RESPONSIBLE FOR FILING RETURN Roger B. Irwin Esq. DATE I~ /~'/~-~ /3~, ~ 60 West Pomfret Street DA S,GNATUREOF)~r'~.O~ERTHAN.EP.ESENTAT'VE IRWTN HcY~IGhTT & HUGHES '~' -- ........................... ! s~rv~ving spouses 3% [72 P.S. 9116 (a) (1.1) (~)]. Fo~dates c~eath 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 [72'~:~'~16 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviwng spouse from tax, and the statutory requirements for dmclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A siblin(J is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form RE V-1500 EX (Rev. 6-00} REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Evelyn M. Smith SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER SS# 199-05-8242 03/11/2003 21-03-0402 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 Cash on hand Fahnestock & Co. Inc. prime cash series money market fund M&T Bank, checking account #1342835 TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE Of DEATH 40.83 9,366.41 4,081.48 $ 13,488.72 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form RE¥-1508 EX (Rev. 1-97) REVo1511 EX +(1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Evelyn M. Smith SS~/ 199-05-8242 03/11/2003 21-03-0402 Debt of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 2 3 FUNERAL EXPENSES: Hoffman-Roth Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Ro~er B. Irwin Fsq. Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 60 West Pomfret Street City Carlisle State PA Zipl7013 Year(s) Commission Paid: 2003 Attorney's Fees IRWIN McKNIGHT & HUGHES Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal Register of Wills filing fee The Sentinel - Legal - estate notice - estate notice publication publication TOTAL (Also enter on line 9, Recapitulation) 715.00 675.00 950.00 72.00 75.00 25.00 89.01 $ 2,601.01 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form RE¥-1511 EX (Rev. 1-97) REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Evelyn M. Smith SS~/ SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS 199-05-8242 03/11/2003 FILE NUMBER 21-03-0402 Include unreimbursed medical expenses. ITEM NUMBER 1 2 3 4 Chapel Pointe at Carlisle DESCRIPTION Darlene L. Moyer, Tax 0mnicare Pharmacies Sprint Telephone Collector 2003 personal taxes TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT 7,205.25 10.00 175.69 34.93 7,425.87 Copyright (c) 1996 form software only CPSystems, Inc. Form RE'V- 1512 EX (Rev. 1-97) REV- 1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Evel~ M. Smith SS~/ 199-05-8242 NUMBER I. 1 II. 1 SCHEDULE J BENEFICIARIES 03/11/2003 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1 .Z)] Doris Kathleen Meloi 9282 Ashley Road Livonia, NY 14487 Joseph M. Smith c/o D. Kathleen Meloi 9282 Ashley Road Livonia, NY 14487 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter Son FILE NUMBER 21-03-0402 AMOUNT OR SHARE OFESTATE 1/2 remainder 1/2 remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 3,000.00 3,000.00 B. CHARITABLEAND GOVERNMENTALDISTRIBUTIONS Mt. Rock United Methodist Church 598 Mt. Rock Road Carlisle, PA 17013 TOTAL OF PART I! - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) I, EVELYN M. SMITH, of South Middleton Township, Cumberland County, Pennsylvania, declare this instrument to be my last will and testament, hereby expressly revoking all wills and codicils heretofore made by me. 1. I direct my executors to pay all of my debts, funeral and tadministrative expenses soon as may be done conveniently after my as idecease. 2. I authorize and empower my executors to sell any realty owned by me at my death and not specifically devised or bequeathed herein, lat either public or private sale, and to give good and sufficient deeds Itherefor, in fee simple, as I could do if living. 3. I give, devise and bequeath all of my estate, of every~nature and wherever situate as follows: (a) $3,000.00 to Mt. Rock United Methodist Church, Carlisle, Cumberland County, Pennsylvania, (b) 1/2 of the balance to my son, Joseph M. Smith, and (c) 1/2 of the balance to my daughter, Doris K. Handler. 4. I nominate and appoint Roger B. Irwin and Harold S. Irwin, Jr., to be the executors of this my last will and testament; they are to serve as such without bond. 5. I hereby suggest that my personal representative retain the services of Irwin, Irwin & Irwin as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this SOt day of April, 1982. Signed, sealed, published and declared by Evelyn M. Smith, the ltestatrix named, as and for her last will and testament, in the above lpresence of us, who at her request, in her presence and in the presence Jof each other have subscribed our names as witnesses hereto. AOKNOWLEDu~E~''::~:,: .... t' 2 AND AFFIDAVIT We, EVELYN M. SMITH , BETZI A. MORRISON , and SHARON L. SCHWALM , the testatrix and tho witnesses, r~:.spectiveiy, whose names ar,~. signed to the foregoing instrument, b~!nE ~'irs~ duly sworn, do h~ ~,~y declare to the undersigned a~'.~o~'~.tF ~hat the testatrix ~[gned aud e×ecuted the instrument as her L~:s! Will and that she ~ad signed willingly, and that she ex~cuzed it asher free and v~tuntary act for the purposes therein expressed, and that each of ti'~e witnesses, in the presence and he.'~ring of r~he testatrix , si~ned the Will as a witness and that to ~he bos~ of their knowledg~ the testatrix was at that time eighteen y~ .u?s of age 'or older, of sound mind and under no constr~i~:.t ,~r undue influence. · SMITH A.' ORR" -S'ON SHARON L. SCHWALM ~,O~.~.[Or~,~,AL~H OF PENNSYLVANIA : : SS: C'3U!fPY OV :;U'NBERLAND : Subscribed, sworn to and acknowledged before me by EVELYN M. SMITH sw>r~ io before me by SHARON L. SCHWALM April , 1982 , the testatrix , and subscribed BETZI A. MORRISON witnesses, this ~O~ day of and Manufacturers and Traders Trust Company, 1100 Wehrle Drive, RO. Box 767, Buffalo, NY 14240-0767 April 15, 2003 Estate Search The Estate of: Date of Death (D.O.D.) To Whom It May Concem: EVELYN M SMITH 3/11/2003 Identified below is the account information requested. I. M&T Bank accounts in which the decedent's name appears: Account Account Number Account Title Opening Branch D.O.D. Accrued Interest Type Balances (Includes Accr. Int.) CHK 1342835 EVELYN M SMITH 4345 $4081.48 $.00 OPENED 1/97 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description No Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Authorized Signature DATE: Fahnestock & Co. Inc. 1015 Mumma Road Wormleysburg, PA 17043 (717) 763-8200 (717) 763-1765 FAX Members of All Principal E~~, 2003 FAHN£cq:rOCK ESTABLISHED 1881 Irwin McKnight & Hughes Law Offices Attn: Mr. Roger B. Irwin West Pomfret Professional .Building 60 West Pomfret Street Carlisle, PA 17013-3222 Re: Estate of Evelyn M. Smith -00o Dear Mr. Irwin: As you will see below, Mrs. Smith's account at Fahnestock & Co. Inc. had a value of $9,366.41. This account was individually owned. According to our records this is the only account that she had with our Company. Prime Cash Series Money Market 9366.410 shares ~ $1.00 per share = $9,366.41 Please let us know ~f we can be of £urther assistance. /~c/e~relk?) Patrick K~ Neal, MBA Financial Consultant PKN/dh CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: EVELYN M. SMITH MARCH 11, 2003 21-03-0402 To the Register: I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on June 2, 2003 NalTle Mt. Rock United Methodist Church Address 598 Mt. Rock Road, Carlisle, PA 17013 D. Kathleen Meloi Joseph M. Smith 9282 Ashley Road~ Livonia, NY 14487 9282 Ashley Road, Livonia, NY 14487 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none. Date: 06/02/03 Signature (~J IRWIN, McKNIGHT & HUGHES I rr' Capacity: Name Roger B. Irwin, Esquire Address 60 West Pomfret Street Carlisle, PA 17013 Telephone (717) 249-2353 X __ Personal Representative __ Counsel for Personal Representative BUREAU OF TNDZVZDUAL TAXES TNHER/TANCE TAX DTyTS/OH DEPT. 180601 HARRTSBURG, PA 1711B-0601 ROGER B IRWIN ESQ IRWIN ETAL 60 W POMFRET ST CARLISLE CONMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ~.~ NOT/CE OF -INHERITANCE TAX A~PRA/SENENT, ALLO~/ANCE OR DTSALLO#ANCE OF DEDUCT/OHS AND ASSESSMENT OF TAX '03 JUL 21 ESTATE OF DATE OF DEATH [';ti ¥.L;~ FZLE NUMBER PA 17015 07-14-2005 SMITH 0:5-11-200:5 21 03-040Z COUNTY CUMBERLAND ACN ! 01 Aeoun~ EVELYN HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 H CUT ALONG THZS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ' - ' ................. DISALLO#ANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF SHITH EVELYN MFZLE NO. 21 03-0402 ACN 101 DATE 07-14-2003 TAX RETURN HAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVAT]:ON CONCERNING FUTURE ZNTEREST- SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN I Real Estate (Schedule A) Stocks and Bends (Schedule B) $ Closely Held Stock/Partnership Interest [Schedule C) Mortgages/Notes RacaAvabla (Schedule D) $ Cash/Bank DeposAts/HAsc. Personal Property {Schedule E) 6 Jolntly Owned Property (Schedule F) 7 Transfers (Schedule G) 8 Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ado. Costs/N/sc. Expenses (Schedule H) 10. Debts/Hortgaga Liabilities/Liens (Schedule Z) 11. Total DeductAons 12. Net Value of Tax Return (1) (2) (3) (~) 131488.72 .00 .00 NOTE: To lnsura proper .00 credit to your account, .00 subeAt the upper portAon .00 of thAs fore wAth your tax payeent. (7) .00 (8) 2,601.01 (9) 13,488.7Z 13. 1~. NOTE: ASSESSMENT OF TAX: 15. Amount of LAne 1~ at Spousal rate 16. Aaount of LAne lq *axable at LAneal/Class A rata 17. Amount of LAne 1~ at SAblAng rata 18. Amount of Line lq taxable at Collateral/Class B rata 19. PrAncApal Tax Due TAX CREDITS: PAYMENT RECEZP[ DISCOUNT (+) DATE NUMBER /NTEREST/PEN PAID (-) 06-02-2003 CD002634 1.04 (lO) 7,425.87 (11) 10.026.88 (12) 3,461.84 3,000.00 AMOUNT PAID 19.74 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 20.78 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) (15) .00 X O0 = .00 (16) 461.84 X 045= Z0.78 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 20.78 reflect figures that include the total of ALL returns assessed to date. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Net Value of Estate Subject ~o Tax (lq) 461.84 z'r an assessment was issued previously, lines 1~, 1.; and/or 16, 17, 18 and 19 will RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for lifo or for years, the Coaaonaaalth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the laNful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DZSCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2ZqO of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit Nlth your payment to the Register of Ntlls printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLT~, AGENT A refund of a tax credit, Nhich Nas not requested on the Tax Return, amy ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of tho Register of Hills, any of the 2~ Revenue District Offices, or by calling the special gq-hour enamoring service for forms ordering: 1-800-362-Z050~ services for taxpayers Nith special hearing and / or speaking needs: 1-800-qqT-30ZO [TT only). Any party in interest not satisfied Nith the appraisement, alloNanca, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object Nithin sixty (60) days of receipt of this Notice by: --Nritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election ta have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sam page 5 of the booklet "instructions ~or Znheritanca Tax Return for a Resident Decedent" (REV-la01) for an explanation of administratively correctable errors. If any tax due is paid #ithJn three (3) calendar months after the decadent's death, a five percent (52) discount of the tax paid is alloead. The ISZ 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 tiaa period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning Nith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich be(sea 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 ahich became delinquent on and after January 1, 1982 NiT1 bear interest at e rata Nhich Nil1 vary from calendar year to calendar year Nith that rate announced by the PA Department of Revenue. The applicable interest rates for 19DZ through 2003 ara: interest Daily interest Daily Interest Daily Year Rate Factor Year Rate Factor Yea__r Rate Factor 1982 ZOZ .OOOSq8 1987 92 .0002q7 1999 7Z .000192 1983 X6Z .000q38 1988-1991 llZ .OD0301 ZOO0 8Z .000219 198q 1XZ .000301 1992 9Z .0002q7 2001 9Z .0002q7 1985 132 .000356 1995-199q 72 .000192 2002 62 .00016q 1986 10Z .O00Z7q 1995-199D 92 .0002q7 2003 5Z .000137 --Xntarast is calculated as folloas: 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 tho date of the assessment, if payment is made after the interest computation date shoNn on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: EVELYN M. SMITH Date of Death: MARCH 11, 2003 No. 21-03-0402 Pursuant to Rule 6.12 of the Supreme Court Orphans 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 Date: 05/07/04 d. 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. Signature /.' I IRWIN & ~vIc_K~IGHT 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 Inventory of the real and personal estate of EVELYN M. SMITH deceased 1. Fahnestock & Co. Inc. 2. M&T Bank, checking account 3. Cash on hand TOTAL: $9.366.41 4,081.48 4C .83 $13,48! .72 , I II , 1 I I )2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND \ J 55: Roger B. lrw~~______ being duly sworn according to law, deposes and says that he is the Executor of the Estate of Evelvn M. Smith Carlisle Borough late of ___ __ _- --- -____, Cumberland County, Pa., deceased and that the within is an inventory made by him ___ _~_ " the said Executor of the entire estate of said decedent, consisting of all the personal prop.rty and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death, 19'2003 .~ ! Roger B. lrw' &L /7-- _ Sworn and subscribed before me, tutor - Administr.tor 6 . Pomfret Street Carlisle, PA 17013 ~ Notarial Seal Jacque~~neL . Drawbaugh, Notary Public C;"-I - ,_ Boro. Cumberland C.-." IV M', 'llission Ex.pires Aug. I -103 Date of D~"'th ,'ennsylv"'\lIefpOQlatlon, .jiea Addr.u I. 2. 3, 4. 2003 y..DQ = rt' ::1-- o'?' INSTRUCTIONS '!; An inventory must be filed within three months after appointment of personal repres~tative, t'" A supplement inventory must be filed within thirty days of discovery of additional assats. i' Additional sheets may be attached as to personalty or realty ( See Article IV, Fiduciaries Act of J 949, March D.y Month S e z I N ::o1tl <I>() c.:'~:~ -0 .e.. (;~ ~ U1 -,j (l) >- " ... U) I- UJ ~ ..... .., >- '" I- ..c ~ ;:l ~ N UJ -<( 15 OJ) " 0' '" 0 IX "- I- ;:l U <Il ~ '" 0 '" ~ 0 " " ., :r 0 UJ a '" 0 '" UJ ... ~ I l- I "- U) 0 "- ,,'" N I- ...J LL '" ~ " ~ 0 Z LL ...J -<( 0 .: "- 'M 0," I i W 0 -<( UJ ~ (l) ,;. ;. :r:~ .., t[ > z '" .-< ... -<(", N Z <Il - H H c I! Z 0 a >- 'M " ~ .; '" Z H H 0 '" ., ... U '" " z 'I w -<( P- m ... ~ "- ., u "" ... c (l) Z ~ OJ) H I - -.: 0 ~ I 0 " '" .D I " E "" -" H - ..! 0 I ~ " u: 0 ...J U CD