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HomeMy WebLinkAbout02-0126PETITION FOR GRANT OF LETTERS OF ADMINISTRATION also known as. To: Register of ~fills for the Deceased. County of td, l, tml-,e.~,-/ant~ in the Social Security No. / ~ ~t. ~ ~'~ ~ ~. _f~'~ 3 ~ Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who'{are 18 years of age or older, appl for letters of administration on the estate of (d.b.n.; pendente lite; durante absentia; durante minoritate) the above decedent. Decendent was domiciled at death in C bt n't ~t.- [tt rt t~ County, Pennsylvania, with hO.e- lastfamilyorprincipalresidenceat ~1~.~ ~ri~t~. ~-~lt~[e.o t~ I']p/3 · (list street, number and mumcipahty) Decendent, then 39 ye~ars of age, died'~Ct.t~n ~r ~$ ll',~0o ! at ~9,,~? ./~.. 7J o ~ ~.t) ~a(_ , ~ It ~-' l t ~ / L / tOUr ' ' Decendent at death owned property with estimated values as folllows: (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: & G S-'O. oo Petitioner.__ after a proper search ha a ascertained that decedent left no will and was survived by the following spouse (if any) and heirs: _Name Relationship Residence THEREFORE, appropriate form to the undersigned. petitioner(s) respectfully request(s) the grant of letters of administration in the 1'7-39-10 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND 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(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 3 ] ST day of I ,.JAI~UARY ~ 2002~ _ M~y ~ LE~S / Register No. Estate of BRENDA R PENNABAKER , Degeased GRANT OF LETTERS OF ADMINISTRATION AND NOW FEBRUARY 4, 2 0 0 2 ~9~ , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that JESSE A PENNABAKER is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration are hereby granted to JESSE A PENNABAKER in the estate of BRENDA R PENNABAKER MAt~¥ C/EW-I ~//8~ter of Wi, sl~ ' ~ FEES Letters of Administration ..... $ 4 0.0 0 Short Certificates~ 3 ) .......... $ 9.0 0 Renunciation ................ $ JCP $ 5. O0 TOTAL__ $ 54.00 Filed JANUAR.Y...3.% ;.-200&.D.~x - ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE 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.  ~ :; Local Registrar ,,~ · P 7 9 1 3 2 7 3 I)E C 2 6 2001 No. Date COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH (Coroner) STATE FILE NUMBER SEX SOCIAL SECURITY NUMBER DATE OF DEATH (Month Oay Ye.t) R Pennabaker 2. Female 3. 184-58-8834 ,.December 23, 2001 I UNDER 1 DAY I DATE OF BIRTH BlflTHPLACE (C~y and [ PLACE OF DEATH (Check O~ly o~e -- see ms, ructions 0~ o~he~ ~cle} Hour. Minu{e. (MO~th. Day, Yeef) Stale or Fore~n Co,Jnlry) HOSPITAL: I ._...OTHER' cFrY, DEATH FACIL TY NAME Ii not ,ns~it u~on. give swee a,~i numb.f) V%~S DECEDENT OF HISPANIC ORIGIN? IRACE - American Indi&n Black W~ffe etc I Lower Frankford ] 259 Mt Zion Road INo~ ~,,D,,,.~c~,, I~"~1 ' ' ' Cumberland ' ..,~.,,..o n~...,~.· I-. I,. KIND OF BUSlNES~NDUSTRY. ] WAS OECEDENT EVER IN~;~;nr~'S EDUCATION 14. 1 (~r~, C~n. Stale, Zip ~F 13. (~1~12 {1-4 ~ fl+) Divorc~ 31~ Spring R~d <TUAL '7..S,.,. PA D~ ,7=.~.,.~.,,~.,. Middlesex ~rlisle PA 17013 ~.~,~,~, I,,. ~eline Holloway ~,~. 3174 Sprinq R~d, ~rlisle PA 17013 P~CE~OIS~SITlON.NameofCemet.~,C~ma~,? 21~ York PA ~'~"Q ~s~ ~ce~r 26, 2~1 ,,~. Yorkt~e Cr~tion "*"u~o*°°"~ssoF~°U~Hoff~n-Roth ~eral H~ 010~3 L J~. 219 N. Hanover St. ~rlisle PA 17013 2:45 A. December' 23, 2001 ~,~ ~.~,h)~ ..__Gunshot to Head ~.? E ~ ~m~ ~ ] ' Aprx. .. ~ ...,. ,~. ~. ~1 ~ec.23.200[ ~. ~ .o~ Se[~-~[$c~ed Sunsho~ ~ ~ - ~ - ~ ~ '~ ~ ~{~ ~ 2'45 A ~ ~ __ __ ~ ~me__ ~. · ~o~rlisle, PA 'MSOm~L~*~N~mCO.ON~, ' 11~27)TypeotPr~t Nlchael ~. Norr$s, Coroner ~" ' ............................................................................... ~ ~ Hechanlcsburg, Pa. 17050 H105 144 Rev, 1/91 .R,.T I0 r. " ~NENT INK NAME OF DECEDENT (FJr~. MiOclte Brenda 39 v~, 21-02-126 OF IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF BRENDA PENNABAKER , Deceased No. 2102126 of 2001 To the Clerk of the Orphans' Court: Enter the claim of CAPITAL ONE Acct. 5291151929208336 In the amount of $333.85 , against the above entitled estate. The decedent, who resided at 3144 SPRING ROAD CARLISLE PA 17013 died on 12/23/2001 · Written notice of said claim was given to JESSE A PENNABAKER (Personal Representative or counsel) 3144 SPRING RD, CARLISLE, PA 17013 ,if known to claimant, at on March 27, 2002 (Date) (Claimant) Claimant's Counsel Address: 5330 East Main Street, Suite 200 Columbus, Ohio 43213 Address I o o o 0 0 I Z Z 0 Z 0 C Z STATE OF VIRGINIA ) _ ) SS; INDEPENDENT CITY ) LIMITED POWER OF ATTQR~EY Now comes Mike Stevens, a representative of Capital One, and hereby appoints Estate Information Services, Inc. as its attorney-in-fact for the purpose of executing, filing, amending, and/or withdrawing estate claims with probate courts and/or executors throughout the United States on behalf of Capital One. Be it known that this Limited Power of Attorney will be abolished upon the termination of the contractual agreement between Estate Information Services, Inc. and Capital One. DATED this I'hO'-B'' day of ~tq~::~' ''' , 2001. CAPITAL ONE By:' Its: Director Printed Name: Michael Stevens Sworn to an subscirbed before me this Public in and for the State of Virginia. day of September, 2001, a Notary OF IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF BRENDA PENNABAKER , Deceased No. 2102126 of 2001 To the Clerk of the Orphans' Court: Enter the claim of CAPITAL ONE Acct. 5291151929208336 In the amount of $333.85 , against the above entitled estate. The decedent, who resided at 3144 SPRING ROAD CARLISLE PA 17013 died on 12/23/2001 · Written notice of said claim was given to JESSE A PENNABAKER (Personal Representative or counsel) 3144 SPRING RD, CARLISLE, PA 17013 ,if known to claimant, at on March 27, 2002 (Date) (Claimant) Claimant's Counsel Address: 5330 East Main Street, Suite 200 Columbus, Ohio 43213 Address o I'll Z m o c~ 0 0 C) m -H --I m 0 m z ill z z m m m ill 0 z 0 c Z 0 o STATE OF VIRGINIA ) INDEPENDENT CITY ) LIMITED POWER OF ATTORNEY Now comes Mike Stevens, a representative of Capital One, and hereby appoints Estate Information Services, Inc. as its attorney-in-fact for the purpose of executing, filing, amending, and/or withdrawing estate claims with probate courts and/or executors throughout the United States on behalf of Capital One. Be it known that this Limited Power of Attorney will be abolished upon the termination of the contractual agreement between Estate Information Services, Inc. and Capital One. DATED this Ir~''~' day of ~~:~ '~ ,2001. CAPITAL ONE Its: Director Printed Name: Michael Stevens Sworn to an subscirbed before me this Public in and for the State of Virginia. day of September, 2001, a Notary Conmfission'Expkes: rfqCI~ '51i c9C[3~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Brenda R. Pennabaker Date of Death: December 23, 2001 Will No. 2001 -001 26 Admin. No. 21 -02-01 26 To the Register: I certify that notice of (beneficial interest) estate _administration required by Rule 5.6(a) of the Qrpha..nsj _Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on May z · Z002 : Name Address Samantha Jo Moore 31 44 Spring Rd., Carlisle, PA 17013 Jesse A. Pennabaker 3144 Spring Rd_: Carli.q] a _ PA I 7~1 3 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Signa~re ~ Name Tricia D. Naylor Address 104 S. Hanover St. Carlisle, PA 17013 Telephone( 71)7 243-7437 Capacity: __ Personal Representative X Counsel for personal representative CUMBERLAND COUNTY PROBATE COURT ATTN: REGISTER OF WILLS, 1 COURTHOUSE SQUARE ROOM 102 CARLISLE PA 17013 In the Estate of BRENDA PENNABAKER, Deceased Case No. 2102126 Release of Claim The claim filed in the above-captioned estate on behalf of CAPITAL ONE in the amount of $333.85 for Account No. 5291151929208336, has otherwise settled or been compromised for $200.00, and this Release of Claim is executed to acknowledge discharge of the claim, and to release the estate and the Personal Representative of the estate from all further liability with respect thereto. Agent of Claimant Address: 5330 East Main Street, Suite 200, Columbus OH 43213 i~eiephone: (87'/) 7 i'4-3 739 Date of Release: 06/14/2002 EISI Matter No. 756454 CS HANDLER1 CJM rINHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 _ 02 00126 COUNTY C(X~ YEAR NUMBER SOCIAL SECURITY NUMBER 184-58-8834 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I-- Z m UJ U.I 0 w REV-1500 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Pennabaker, Brenda R. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR 12/23/01 12/09/62 (IF APPLICABLE) SURVNING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [] 1. Original Return [~]4. Umitad Estate [---~ 6. Decedent Died Testata (A~ao~ ~ of wa) [~9. Litigalion Proceeds Received --'32. Supplemental Return r~4a. Future Interest Co~ (date of deah after 12-12-82) 7. Decedent Maintained a Living Trust (Alta:h cepy ol'Tnj~) r'~l o. Spousal Poverly Credit (d~e ~ ~ ~ 12-.31.01 and 1.1.~5) NAME Tdcia D. Naylor FIRM NAME Law Office of John C. Oszustowicz TELEPHONE NUMBER (717) 243-7437 COMPLETE MAILING ADDRESS 104 S. Hanover St. Carlisle, PA 17013 --'13. Remainder Return (dae o~ d88~ p~x ~o 12-~3-82) I-"] 5. Federal Estate Tax Retum Required O 8. Total Number of Safe Deposit Boxes --']11. EleclJon to tax under Sec. 9113(A) (~,d~ s~ o) 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Coq3oratbn, Palnemhip or Sole-Proprietorship (3) 4. Morlgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. JoinUy Owned Property (Schedule F) (6) 11 &q~ata m,ng Req~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probata Pmpedy (7) (Schedule G or L) 8. Total Gross Assets (lotal Lines 1 9. Funeral Expenses & AdminislmlJve Costs (Schedule H) (9) 10. Dems of Decedent, Mortgage Lia~mies, & Liens (Schedule i) (10) 11. Total I:kKluclioue (total Lines 9 & 10) 12. Net Value of Estat~ (Line 8 ~nus Line 11) t3. Cheritabta and Govemmefltal Baquests/sac 9113 Trusts for which an ebction to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 0.00 0.00 0.00: 0.00 11,386.73 0.00 0.00 (8) 11,386.73 6,032.26 4,714.49 (11) 10,746.75 (12) 639.98 (13) 0.00 (14) 639.98 SEE INdUCTioNS ON REVERSE SIDE FOR APPLICABLE RATES 15. Arno(mt of Line 14 taxable at Ihe spousal tax rata, or transfers under Sac. 9116 (aX1.2) ................................ x .0 .... (15) 16. Nnount of Une 14 taxable at lineal rata ....... 639.98_ x .0 _45 (16) 17. Amount of Une 14 taxable at sibling rate x .12 (17) 18. Amount of Une 14 taxable at collataml rate .............. x .15 (18) 19. Tax Due (19) 20.[] -~: ------ : -- =---: ,-,-- ==~-~:- .~eim ,a e~ --, ,~ 28.80 28.80 Decedent's Complete Address: STREETADDRESS 3144 Spring Rd. Cl~YCarlisle I STATEpA 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) 28.80 0.00 0.00 28.80 0.00 28.80 Interesl/Penalty if applicable D. Interest E. Penalty If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) (4) (5) (5A) (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 No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the right to designate who shell use the property transfen'ed or its income; ............................................ [] [] c. retain a mvemionary 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? .............................................................................................................. [] [] 3. Did decedent own an "in lrust for" or payable upon death bank account or sacudty at his or her death? .............. [] [] 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 ~==m;;~ of peru,, I declae that I have ex~,~,~ this return, including a~w,~ ~L~ ~ ~ a~ ~ ~ ~ d ~ ~ ~ ~, ff is ~, ~ a~ ~. Dedara~n of preparer olher than the personal repmsenta~ve is based on all infonna~ of which preparer ~ a~ ~. 104 9. Hanover St., Ca '~ 17013 DATE DATE For dates of death on or alter July 1, 1994 and before January 1, 1995, the tax rata imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dales of death on or after January 1, 1995, the tax rate imposed on the net value of lmnsfers to or for the usa of the surviving spouse is 0% [72 RS. §9116 (a) (1.1) (ii)]. The stalute does not exemDt a Iranefer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and fling a tax return am still applicable even if For dales of death on or alter July 1, 2000: The tax rate imposed on the net value of transfers ~m a deceased child Iwenty-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 RS. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the usa of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. §9116(1.2) [72 RS. §9116(a)(1)]. The tax rata imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 RS. §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. REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pennabaker, Brenda Re SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 -02-00126 ITEM NUMBER 2. 3. 4. 5. 6. 7. 8. 9. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. VALUE AT DATE DESCRIPTION OF DEATH Automobile: 1991 Geo Tracker LSi Sport Utility Convertible 2D Automobile: 1990 Mercury Topaz GS Sedan 4D Members 1st Federal Credit Union Checking Account #211869-00 Uncollected Wages from The Sentinel Uncollected Mileage Reimbursement from The Sentinel 2001 Federal Individual Income Tax Refund Miscellaneous personal property Domestic Support Payments Reimbursement from Medical Insurance TOTAL (Nso enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2630.00 1145.00 42.37 1356.59 5.72 5184.00 300.00 288.13 434.92 11,386.73 REV-1512 EX+ (6-98) COMMONWEALTH OF PENNSYLVAN~ INHERITN~CE TAX RETURN RESIDENT DECEDENT ESTATE OF Pennabaker, Brenda Re SCHEDULE I DEBTS OF DECEDENT, MORTGAGE UABILmES, & LIENS FILE NUMBER 21-02-00126 ITEM NUMBER e Include unreimbursed medical expenses. DESCRIPTION Providian Visa Card #4559501900555735 Fingerhut Credit Card #8050051802435345 Capital One Credit Card #5291151929208336 Northwest Consumer Credit Discount Company #335143 TOTAL (Nso enter on line 10, Recapm,lafion) $ (ff more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 1661.90 222.59 200.00 2630.00 4,714.49 REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pennabaker, Brenda R. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-02-00126 ITEM NUMBER 5. 6. 7. 8. Debts of decedent must be reported on Schedule [. DESCRIPTION AMOUNT FUNERAL EXPENSES: Hoffman Roth Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Pemonal Repreeentative(s) Social ,Security Number(s)/EIN Number of Personal Representative(s) Street Address City State . . Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) C~man! Jesse A Pennabaker and Samantha Jo Moore Street Address 3144 Spring Rd. C~y Carlisle smmpA Relationship of Claimant to Decedent son and daughter Probate Fees Accountant's Fees Tax Return Pmparer's Fees Filing fee for claim release Advertising fees for Estate Notice z~17013 TOTAL (AJso enter on line 9, Recapitulation) (if more space is needed, insert additional sheets of the same size) 2065.00 3500.00 209.63 100.00 5.00 152.63 $ 6032.26 REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pennabaker, Brenda SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER R. 21-02-00126 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET ,s DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE ~,*~ISFEREE, THEIRRELATIONSHIPTODECEDENTANO DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER mE~mmm~ ATrACH A COPY OF 'IHE DEED FOR REAL ESTATE. VALUE OFASSET INTEREST (IFAPPUCABLE VALUE 1. Howard Publications, Inc. Tax Deferred Savings Plan, 2518.6; 100% 0.1 #(3)76538 Jesse A. Pennabaker, son of decedent, and Samantha Jo Moore, daughter of decedent, are the beneficiaries of this retirement account. Decedent was under the age of 59 1/2 therefore this account is exempt from PA Inheritance Tax. , , TOTAL (Also enter on line 7 Recapitulation) $ O.OC (if more space is needed, insert additional sheets of the same size) 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 001611 NAYLOR TRICIA D 104 S HANOVER STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 184-58-8834 FILE NUMBER: 2102-01 26 DECEDENT NAME: PENNABAKER BRENDA R DATE OF PAYMENT: 09/12/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/23/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $28.80 REMARKS: ANGELINE KITNER C/O TRICIA D NAYLOR TOTAL AMOUNT PAID' $28.80 SEAL CHECK# 3349 INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES ZNH£RTTANCE TAX DTVTSTON DEPT. 18n601 HARRISBURG., PA 17118-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX RE¥-I;~i? EX &FP (01-02) TRICIA D NAYLOR OSZUSTOWICZ LAW OFFICE 104 S HANOVER ST ~ CARLISLE PA 17015 BATE ESTATE OF BATE OF DEATH FILE NUHBER COUNTY ACN 10-28-2002 PENNABAKER 12-25-2001 21 02-0126 CUHBERLAND 101 Amount Remitted BRANDA R HAKE CHECK PAYABLE ANB REHZT PAYHENT TO: REGISTER OF NZLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LZNE ~ RETA'rN LONER PORTION FOR YOUR RECORDS *~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR BZSALLOgANCE OF BEBUCTZONS ANB ASSESSNENT OF TAX ESTATE OF PENNABAKER BRANDA R F'rLE NO. 21 02-0126 ACN 101 DATE 10-28-2002 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE 'rNTEREST - SEE REVERSE APPRAZSEB VALUE OF RETURN BASEB ON: ORIGINAL RETURN 1. ReaZ Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) 4. Nortgages/Notes Rece/veble (Schedule D) (4) 5. Cash/Bank DeposAts/N/sc. Personal Property (Schedule E) (5) 6. JoAntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEBUCTZONS AND EXEHPTIONS: 9. Funeral Expenses/Adm. Costs/H/sc. Expanses (Schedule H) (9) 10. Dabts/Nortgaga LAabA1/tAes/LAens (Schedule 1) (10) 11. TotaX DaductAons 12. Nat Value of Tax Return 11~$86 O0 NOTE: To /nsure proper O0 credAt to your account, O0 subm/t the upper portAon O0 of thA$ form w/th your tax payment. 75 O0 O0 (8) 6,052.26 13. 14. NOTE: 11,386.73 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. . O0 x O0 = . O0 659.98 x 045= 28.80 .00 x 12 = . O0 . O0 x 15 = . O0 (19)= 28.80 ANOUNT PAID 28.80 TOTAL TAX CREDIT 18.80 BALANCE OF TAX BUEI .00 INTEREST ANB PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS.) ASSESSHENT OF TAX: 15. Amount of LAne 14 at Spousal rata 16. Amount of L/ne 14 taxable at Lineal/CZess A rate 17. Amount of L/ne 14 at SAblAng rate 18. Amount of LAne 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREBZTS: PAYHENT RECETpT DTSCOUNT (+) DATE NUNBER INTEREST/PEN PAID (-) 09-12-2002 CD001611 .00 CharAtable/Governmantal Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 Nat Value of Estate Sub~ect to Tax (14) 659.98 Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that include the total of ALL returns assessed to date. 4~714.49 (11) 10.7~;- 75 (12) 659.98 RESERVATION: Estates of decedents dying on or before December 11, 19DZ -- if any futura interest in the estate is transferrad in possession or enjoyment to Class D (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, the Common#aalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collataral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 21qO of the Inheritance and Estate Tax Act, Act 25 of 2000. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit with yqur payment to the Register of Wills printed on the ravarse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which ams not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-~qT-30ZO (TT only). Any party in interest not satisfied with tho appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount ar interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --arittan protest to tho PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revie~ Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-650S. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO1) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (51) discount of the tax paid is allowed. The 151 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 would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from tho date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .OO016q. All taxes ahich became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by tho PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1981 ZOZ .0005q8 1991 91 .O00Zq7 1983 16Z .O00q38 1993-199q 7Z .O0019Z 198q 11Z .000301 1995-1998 9Z .0002~7 1985 131 .000356 1999 71 .000191 1986 X0Z .O0027~ ZOO0 8Z .OOOZ19 1987 9X .O00Zq7 Z001 91 .O00Zq7 1988-1991 llZ .000301 2002 61 .O0016q --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY 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 shown on the Notice, additional interest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 1N RE: ) ORPHANS' COURT DIVISION ) Estate of Brenda R. Pennabaker, ) Deceased ) NO. 00126 OF 2002 ) FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE THIS AGREEMENT, by and among Jesse A. Pennabaker, Administrator of the Estate of Brenda R. Pennabaker, Deceased, and Jesse A. Pennabaker and Linda Rebert, the Guardian of the Estate of Samantha Jo Moore. WHEREAS, Brenda R. Pennabaker died December 23,2001, intestate, a resident of Cumberland County, Pennsylvania; and WHEREAS, the intestate estate of Brenda R. Pennabaker, was duly probated in the Office of the Register of Wills of Cumberland County, Pennsylvania as appears of record at Number 21-02-00126; and WHEREAS, Letters of Administration were issued to Jesse A. Pennabaker on February 4, 2002; and WHEREAS, said AdministratOr had duly administered the estate according to the laws of the Commonwealth of Pennsylvania; and WHEREAS, Jesse A. Pennabaker and Samantha Jo Moore are the decedent's children and the estate has been distributed according to the intestate laws of the Commonwealth of Pennsylvania; and WHEREAS, Jesse A. Pennabaker and Linda Rebert, Guardian of the Estate of Samantha Jo Moore have been furnished with a complete listing of the estate assets, receipts and disbursements; and WHEREAS, it is the desire of the parties to this Agreement that final distribution of this estate be accomplished without a formal accounting to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, it being the desire of the parties to avoid the expense, delay and publicity of a formal accounting. NOW, THEREFORE, in consideration of the mutual promises, covenants and agreements recited herein, the parties do agree as follows: 1. Jesse A. Pennabaker and Linda Rebert, Guardian of the Estate of Samantha Jo Moore do hereby release and forever discharge Jesse A. Pennabaker, Administrator, from any and all liability which he had or may have or which may from time to time arise in connection with his service as Administrator of the Estate of Brenda R. Pennabaker, Deceased, and hereby authorize and request the Orphans' Court Division to charge the same against his share of said estate, and in consideration for said distribution, hereby agree to refund any amounts so distributed which may be required to fully discharge any tax liability of the estate, debts of the decedent, or administration expenses. Each party to this Agreement acknowledges that this Agreement shall be indexed and recorded in the estate proceedings and that the terms hereof shall be binding upon their respective heirs, successors, executors, administrators and assigns. This Agreement shall be governed by the laws of the Commonwealth of Pennsylvania. Witn'~ss day of ., 2003. By: Linda Reber0, Guaraian ot me t:state of Samantha Jo Moore, Beneficiary ~4~sse A. Pennab~k~r~-~dministr--"ator and Beneficiary Date of Death: Will 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 w~,he~er administration of the estate is complete: Yes 1~'[' 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: Did the personal representative file a final account with the Court? Yes _ No 1'~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal repr/esentative state an account informally to the parties in interest? Yes Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed^with the Clerk of the. Orphans' Court and may be attached tO this re,_rt. ~.~x,d f~' Address Telephone No. ~'~ Personal Representative [~ounsel for personal representative Capacity: RECEIPT FOR PAYMENT Cumberland_CounDy - Orphans Court Hanover and Hiqh Streen Carlisle, PA I7013 Receipt Date Receipt Time Receipt No. 3/05/2003 14:59:38 1021186 PENNABAKER BRENDA R File Number Remarks 2002-00126 OSZUSTOWICZ JA Transaction Description FAMILY SETTL AGREE Distribution Of Receipt ........................ Payment Amount Payee Name 17.00 CUMBERLAND COUNTY GENERAL FUN Check# 8 Total Received ......... I7.00 7 00