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HomeMy WebLinkAbout02-0137 PETITION FOR PROBATE and Estate of MARy g.. c'.gOVP. also known as GRANT OF LETTERS No. 21-02-137. To: Register of Wills for the . Social Security No. 19~}-14-302BDeceased' County of C O~n~6.__~( in the - Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executOr named in the last wilt of the above decedent, dated t, I, ¢x/ I ~ 19~ and codicil(s) dated nnno ~"- '" ' (state relevant circt,mstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in . CUMBER?.AND . C.ounty,_Pennsylvania,_wJth h er last family or principal residence at 111 N Fifth St;reel;, Lemolrne, tea l:~n r c~11~c~h n~' T.omo~rrl~ (list street, number and muncipality) Decendent, then 76 years of age, died i%finuary 27, 2002 19 at ~ece~e~_ ' _~ ho,,,e ' ' 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 noi the victim of a killing and was never adjudicated incompetent: c]-i 'nfo r c.o.d Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) Ali personal property $. ~,GL OtaD (If not domiciled in Pa.) Personal property in Pennsylvania $... - (If not domiciled in Pa.) Personal property in County $ Value of real estate itt Pennsylvania /~D, tO/ID situated as follows: !1 I ?) .i~, .~.'~0. f'~._ $' - ~A'HEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters .~estamentarlr theron. {testamentary; administration c.t.a.; administration d.b.n.c.t.a.) ' ' , ' "-~ . { ) or affirm(s) that the statements in the foreg ' g petition are true and correct to the bes, of the knowledge and belief of petitioner(s) and that as p~nal represen- tative{~} of the above decedent petitioner(s) will well and~ administer the estate according to law. S,,'orn to or affirmed and subscribed before mc this 7th day of No. 21-02-137 Estate of ~xeY E. ~ROVE , Deceased DECREE OF PROBATE AND GRANT OF LETTERS FEBRUARY 7 AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated NOVEMBER 18th, 1996 described therein be admitted to probate and filed of record as the last will of MARY E GROVE 1~2002 , in consideration of the petition on and Letters TESTAMENTARY ' are hereby granted to RICHARD A GROVE FEES Probate, Letters, Etc .......... $. 235.00 Short Certificates( ) .......... $ 30.00 48.00 ~auon $ JCP $ 5.00 TOTAL __ $ 318.00 Filed .. f. EI~RUARY. 74..2002. ............. /~' ,/ ~(egiatcr d WilIs ' ' l~Te.A.O C.RIRP (:11: 34832) ATTORNEY (Sup. Ct. I.D. No.) 355 N. 21st STREET / Ste 205 C.]~___l~p _tT_T_T~.T~.; p~ 17011 ADDRESS 717-761-~459 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 8028878 JAN 29 2002 No. '~ Date 21-02-137 COMMONWEALTH OF PENNSYLVANIA e DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH STALE F~LE NUMBER ,. Mary E. Grove ~.emale 3 196 _14 --3028140'..an. 27, 2002 Feb. 24, 19 Perry Co. :,~.,.r~ E~O~,,~[] ~[] ; ; /,- ~* i~. C~rland Lemoyne1-111 N. 5th Street i~.~ .... ) White clerk . ,,. ,,. divorced ,,. 111 N. 5th St, RE~ACTU~ 'TL*' ~ ' ' Lemoyne, Pa. 17043 '~'~ ~ C~rland ~* .~ ~~. Lemgyne .~. John Leman ,,. gg ~' c,~ ~ ~ ~ m,,, ~ [ IL~'C~'~'~ ~n?" ~, 2002 ower Allen ~p. C~b. Co. Pa ~0 ~~ ~1"~. ~,~911ing Green Mem. Park neral ''" ~ L ~s~~ Home · Crematio,~.~ices Inc. ~. )~. ~nmm I Ave. ~e~o~e, r&. ~ ~ ~ ~ ~ ~ ~ ~ ~ c~,.~,~ U ~CE~,mu.~-*,~.,..~,...,.~,~. ~' ' LAST WILL AND TESTAMENT OF MARY E. GROVE 21-02-137 I, MARY E. GROVE, of Lemoyne, Cumberland County, Commonwealth of Pennsylvania, which I declare to be my domicile, do hereby make, publish, and declare this to be my LAST WILL AND TESTAMENT, hereby revoking all Wills and Codicils at any time heretofore made by me. FIRST: P&~ OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all of the expenses of (1) a funeral or memorial service; (2) the interment of my remain at Rolling Green Cemetery at a plot jointly owned by me and my former husband, Melvin K. Grove; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite. I further direct my executor to pay all of my debts that my executor in his or her sole discretion may allow as claims against my estate. SECOND~ CASH BEQUESTS. I hereby give and bequeath the following legacies to the following: (1) The sum of Forty-Thousand Dollars ($40,000.00) to my son, RICHARD A. GROVE. (2) The sum of Twenty-Five Thousand Dollars(S25,000.00) each to the issue of my son, RICHARD A. GROVE (my grandchildren), to be held in a separate Trust for the benefit of each grandchild until the age of thirty (30) as more specifically set forth in Article FIFTH below. (3) The sum of Three Thousand Dollars ($3,000.00) to Trinity Evangelical Lutheran Church of Lemoyne, Pennsylvania. (4) The sum of Two Thousand Dollars ($2,000.00) to my niece, Ruth Smith of Marysville, Pennsylvania, if she survive me. (5) The sum of One Thousand Dollars ($1,000.00) to my niece, Louella Duncan of Marysville, Pennsylvania, if she survives me. (6) The sum of One Thousand Dollars ($1,000.00) to my nephew, Harold Swimm of Marysville, Pennsylvania, if he survives me. (7) The sum of One Thousand Dollars ($1,000.00) to my great- niece, Stephanie Meck of Mechanicsburg, Pennsylvania, if she survives me. (8) The sum of One Thousand Dollars ($1,000.00) to my niece, Judy Meck of Mechanicsburg, Pennsylvania, if she survives me. (9) The sum of One Thousand Dollars ($1,000.00) to my niece, Jane Fleming of Mechanicsburg, Pennsylvania, if she survives me. (10) The sum of One Thousand Dollars ($1,000.00) to my nephew, Denny Burd of Camp Hill, Pennsylvania, if he survives me. If my estate shall be insufficient to pay all legacies in full, I direct that the legacy to my son, RICHARD A. GROVE, shall be paid in full first, and then the legacies to my grandchildren. If there is not enough in my estate to provide for a $25,000 bequest to each of my living grandchildren, their legacies shall abate proportionately among my grandchildren. Except as provided for in the preceding paragraph, if my estate shall be insufficient to pay the remaining legacies in full after taking into account my directions in the above paragraph, I direct that the remaining legacies shall abate proportionately. If my personal property is insufficient to pay all of the legacies provided in this Will, I direct that any deficiency for such purposes shall be paid out of the proceeds from the sale of my real property. THIRD: DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all tangible personal property (except cash on hand), including, but not limited to, personal effects, automobiles, furniture, furnishings, household goods, clothing, and jewelry owned by me at the time of my death, and not otherwise disposed of herein, to my son, RICHARD A. GROVE. If my son shall fail to survive me, then to his issue who shall survive me, in substantially equal shares, to be divided by my executor into two parts. The first part shall contain all items that my executor determines, after consulting with my son's issue, to be of no present future value or use to them. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. Ail property in the second part I give to my son's issue who survive me, in substantially equal shares, to be divided among them as they shall agree, or if any be then a minor, as their legal guardian shall agree. Any item of personalty passing to a minor under this paragraph may be delivered to the minor or to any person to hold for the minor, as my executor deems advisable, and the receipt of any such person, including the minor, shall constitute a full and complete discharge to my executor. I direct that any expenses incurred in obtaining possession, appraising, safeguarding, or delivering such property be paid from my estate as an administration expense. FOURTH: DISPOSITION OF RESIDUARY ESTATE. All of the rest, residue and remainder of my property, of every kind and nature and wheresoever situated, whether real or personal (my "residuary estate"), I give to my son, RICHARD A. GROVE, if he survives me. If my son, RICHARD A. GROVE shall not survive me, I give my residuary estate to his issue (my grandchildren), then living in equal shares, provided that if such issue of. my child shall predecease me leaving issue who survive me (my great grandchildren), then I leave the share of that deceased grandchild to his or her issue, in equal shares. Provided that if any issue of my son is under the age of 30, then his or her share shall be held IN TRUST as set forth in Article FIFTH herein. In the event that there are no living issue of my son, RICHARD A. GROVE, or no living issue of the issue of my son, then I give my residuary estate as follows: (a) One-half (%) to my niece, RUTH SMITH, of Marysville, Pennsylvania, or to her heirs if she is not living; (b) One-eighth (1/8) to my niece, JUDY MECK, of Mechanicsburg, Pennsylvania, or to her heirs if she is not living; © One-eighth (1/8) to my niece, JANE FLEMING, of Mechanicsburg, Pennsylvania, or to her heirs if she is not living; 4 (d) One-eighth (1/8) to my nephew, DENNY BURD, of Camp Hill, Pennsylvania, or to his heirs if he is not living, and (e) One-eighth (1/8) to my sister, RUTH COPENHAVER, of Mechanicsburg, Pennsylvania, or to her heirs if she is not living. FIFTH: SEPARATE TRUST. In the event anyone who is entitled to a share pursuant to Article SECOND or FOURTH above is under the age of 30 years, his or her share shall be held IN TRUST. My trustee shall invest and manage any such share as a separate trust, and make distributions as follows: A. During each Grandchild's lifetime: (a) Until the Grandchild reaches the age of 25, my trustee shall pay to or apply for the benefit of that Grandchild so much of the net income of the trust as my trustee shall deem necessary or advisable to provide for that grandchild's support, maintenance, health and education (including higher or special education). My trustee shall accumulate any income not so distributed and shall add the same to principal annually. (b) After my grandchild reaches the age of 25 and until that grandchild reaches the age of 30, my trustee shall pay to or apply for the benefit of that grandchild all of the net income of the trust in quarterly or more frequent installments. © I authorize my trustee to pay or apply principal of the trust, at any time, to or for the benefit of that grandchild, even to the point of exhausting trust principal, in such amounts as my trustee, in its absolute discretion, deems necessary or advisable to provide for the support, maintenance, 5 health and education (including higher and special education) of that grandchild. For example, but not by way of limitation, my trustee may pay or apply trust principal, in my trustee's absolute discretion, for expenses customarily related to obtaining an education at any academic level, for wedding expenses for the grandchild, to assist that grandchild in purchasing a primary residence, to assist that grandchild in purchasing a business, or to assist that grandchild in entering a trade or profession. In determining the amount of principal to be disbursed, my trustee shall take into consideration any other resources available to that grandchild. (d) When that grandchild reaches age 30, the trust shall terminate and my trustee shall distribute to that grandchild all of the trust assets remaining on hand. (e) If that grandchild dies before reaching the age of 30, my trustee shall distribute the trust to that grandchild's issue, in equal shares, or if there are no issue of such grandchild, then to any remaining living issue of my son, RICHARD A. GROVE. B. Trustee's Judgment Final. The judgment of the trustee as to the amount of payments or applications of principal or income pursuant to this Article shall be final and conclusive on all persons interested, or who may become interest, in the trust estate. On making any payments or applications of principal, the trustee shall be fully released and discharged from all further liability or accountability. By way of explanation and example and not by way of limitation, the trustee's power and authority to make discretionary payments may include expenditures for basic maintenance and support; elementary or secondary education; post-secondary technical or vocational training; college, postgraduate, and professional study; and assistance in connection with marriage, acquisition and furnishing of a home, and commencing a business or profession. These payments may be made as the trustee thinks suitable for each grandchild, in light of the needs, aptitude, and separate estate of the grandchild and the value and expected duration of the trust from which the payments are to be made. C. Spendthrift Provisions. No beneficiary of this trust shall have any right or power to sell, assign, convey, mortgage, pledge, anticipate, hypothecate, or otherwise dispose of any right, title, or interest that the beneficiary may acquire in the income or principal of the trust estate until the income or principal has actually been paid over to the beneficiary by the trustee. Nor shall the income or principal of the trust estate, or any part of it, or any interest of any beneficiary under this Will be liable for, or to any extent subject to, any debts of any kind or nature incurred or contracted by any beneficiary, either before or after my death. Any right granted to a beneficiary to receive or withdraw assets of the trust estate, either principal or income, for the beneficiary's own use and benefit shall not be available for the satisfaction of any claims of the creditors of the beneficiary. Any right of receipt or withdrawal shall be suspended and may not be exercised by any beneficiary on the filing of a proceeding in bankruptcy in which the beneficiary is debtor. The suspension shall be continued during bankruptcy proceedings and shall be restored only after the entry of a final order of discharge of the beneficiary as debtor. SIXTH: RULE AGAINST PERPETUITIES. If any provision of this Will should be void on account of the rule against perpetuities or any other rule of law pertaining to such trusts, then the trust herein provided shall continue in force for the full period permitted by law and on the day prior to the expiration of such full period, my trustee shall make distribution of any remainder of the trust estate to the persons herein named who would be entitled to take distribution upon termination of the trust. SEVENTH: POWERS OF ADMINISTRATION. My executor, in the administration of my estate, and my trustee, in the administration of the trust under this Will, (my "fiduciaries") shall have the powers and authorities set forth in this Article SEVENTH. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court. These powers shall be supplementary to those conferred by law, including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. A. Retention of Assets. My fiduciaries shall have the power to retain any or all property of my estate or trust, however received and acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the 8 type authorized by law for investment, and even though the retention may leave a disproportionately large amount of the value of my estate invested in one type of property. B. Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey any property, of whatever nature, including real property, and wherever situated, that I may own at the time of my death, or that may come into my estate or into the trust corpus at or after my death. The sale, transfer, or conveyance may be by public or private sale, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. C. Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate or in the trust corpus in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and, generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. D. Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose, for any periods of time, and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, 9 mortgage, or otherwise encumber any property in my estate or in the trust corpus to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. E. Power to Hold Property in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form. F. Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shall be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. G. Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. The distributions or payments shall be made in any one or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody of the person of the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was 10 exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. H. Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes, but is not limited to (1) the power to invest additional sums in any business, even to the extent that my estate or the trust corpus may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (2) the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem proper. I. Employment of &qents. My fiduciaries shall have the power to employ and pay the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. J. Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the 11 any beneficiary disallowance on fiduciaries. K. dealing with administration of my estate or of the trust without the approval of or of the court, but subject to allowance or the settlement of the final accounts of my Thir4 Party Reliance. No person or corporation my executor shall be required to see to the application of any property paid or delivered to my executor, or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. EIGHTH: DISTRIBUTION TO MINORS. If any of my Estate principal or income shall vest in absolute ownership in a minor, my executor shall have the authority, in my executor's discretion, and without court authorization, to: A. Hold and manage the property and defer payment or distribution of all or a part of the property to that minor until that minor reaches the age of eighteen (18) years. My executor, in administering this property, shall have all of the authority granted to fiduciaries under Pennsylvania law, and under the provisions of the previous Article of this will. B. Distribute part or all of the minor's property to a custodian for the minor under the Uniform Gifts To Minors Act or the Uniform Transfers To Minors Act of the jurisdiction where the minor resides. C. Select a custodian for the minor under the Uniform Gifts To Minors Act or under the Uniform Transfers To Minors Act of 12 the jurisdiction where the minor resides without court order. My executor may select any fiduciary named in this will as such custodian without conflict of interest. D. Distribute or pay part or all of the minor's property to the minor's legal guardian, to the adult person or persons with whom the minor resides, to the minor personally, to the trustee of any trust created for the sole benefit of the minor, or to the administrator or executor of the minor's estate. E. Apply part or all of the minor's property for the minor's health, education, maintenance, support or welfare. My executor shall be entitled to be paid at the same rate as testamentary trustees under the state law of my domicile for the holding and managing of property pursuant to this Article of my will. My executor shall account in the same manner as trustees and shall not be required to render or file annual accountings with respect to the properties so held and administered for the minor. Nothing contained in this Article shall operate to suspend the absolute vesting of the share of any minor beneficiary of my estate. NINTH: PAYMENT OF DEATH TAXES. I direct that all estate, inheritance, succession, transfer or other death taxes assessed by any taxing authority, whether foreign or domestic, in respect of all property taxable by reason of my death or by reason of the inclusion of such property in my gross estate for estate tax purposes, be paid, without apportionment, from my residuary estate. 13 TENTH: PRESUMPTION IN CASE OF SIMULTANEOUS DEATN. If any person who may be interested in my estate dies at the same time as I do or under such circumstances that there is insufficient evidence to determine which of. us died first, then it shall be presumed that such person predeceased me. ELEVENTH: APPOINTMENT OF EXECUTOR. I nominate and appoint my son, ROBERT A. GROVE as executor of this, my Will. If my son shall fail to survive me, shall decline to act, or having qualified shall, for any reason thereafter, cease to act, I nominate and appoint DAVID FLEMING as successor executor in his place. TWELFTH: APPOINTMENT OF TRUSTEE. I name, constitute, and appoint my son, RICHARD A. GROVE, as the trustee of any trust under Article SECOND and Article FOURTH of this Will. If RICHARD A. GROVE shall not serve as trustee for any reason or shall cease to serve as trustee for any reason, then his successor shall be DAVID FLEMING. THIRTEENTH: LIABILITY OF TRUSTEE AND EXECUTOR. My executor and trustee shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor or trustee. My executor or trustee may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on 14 the advice of counsel in all matters without incurring liability on account of his or her actions. FOURTEENTH. INTERPRETATION. A. Successors of Fiduciaries. All pronouns referring to an executor or trustee and the terms "executor" and "trustee" shall be construed to mean any person acting as my executor, trustee, or administrator with will annexed, as the case may be. B. Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. C. Headings. Ail headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. D. Terms. Throughout this Will I direct that the term "give" shall be deemed to include the term "bequeath" or "devise" when appropriate. E. Governing the Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. F. Bond Not Required. I direct that no executor, trustee or other legal representative of my estate shall be required to furnish any bond or other security in any jurisdiction. 15 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of sixteen (16) typewritten pages, the first fifteen (15) of which bear my signature in the margin for the purpose of identification, this day of 0~r.~r , 1996. GROVE, Testatrix Signed, sealed, published and declared by the above-named Testatrix, MARY E. GROVE, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. / 16 COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF ~%o~ ) SS: I, ~%RY E. GROVE, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO GROVE, THE TESTATRIX THIS COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF ~~2~c~d ) MARY E~-GROVE, Testatrix Public SS: Notarial Seal Deborah L. Brenneman, Notary Public Camp Hill Bore, Cumberland County My Commission Expires June 18, 1998 Member, Pennsylvania Association of Nol~.~ries AND , THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THAT SHE SIGNED WILLINGLY AND THAT SHE EXECUTED IT AS HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS DAY OF ~-~ , 1996· Witness ~ ~ l~otar¥ Public -- Notarial Seal Deborah L. Brenneman. Notary Public Camp Hill Bore, Cumberland County J~v Commission Expires June 18, 1998 bi~mber, Pennsylvania A¢s~i~fion of Nofaries r~ 0 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Mary E. Grove Date of Death: January 27, 2002 Will No. Admin. No. 21-02-0137 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on March 27, 2002: Name Address Trinity Lutheran Church of Lemoyne, 509 Hummel Ave., Lemoyne, PA 17043 Ms. Ruth Smith, 2565 Valley Rd., Marysville, PA 17053 Ms. Audrey Grove, 309 Blacksmith Road, Camp Hill, PA 17011 Ms. Amanda Grove, 309 Blacksmith Road, Camp Hill, PA 17011 Mr. Richard A. Grove, 309 Blacksmith Road, Camp Hill, PA 17011 Ms. Jane Fleming, 267 Ridge Hill Rd., Mechanicsburq, PA 17055 Ms. Judy Meck, 229 Hogestown Rd., Mechanicsburg, PA 17055 Ms. Stephanie Meck, 229 Hogestown Rd., Mechanicsburg, PA 17055 Ms. Louella Duncan, 204 Valley St., Marysville, PA 17053 Mr. Denny Burd, 4 Briar Lane, Camp Hill, PA 17011 Notice has now been given to all persons except None Date: March 27, 2002 Name Ric} Address 355 N. 21st St., Suite 205 Camp Hill, PA 17011 Telephone (717) 761-3459 5.6 (a) X Personal Representative Counsel for Personal Representative 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 001111 RUPP RICHARD C P O BOX 395 355 NORTH 21 ST ST SUITE 205 CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 196-14-3028 FILE NUMBER: 2102-01 37 DECEDENT NAME: GROVE MARY E DATE! OF PAYMENT: 04/25/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE! OF DEATH: 01/27/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,000.00 TOTAL AMOUNT PAID: $6,000.00 REMARKS: RICHARDC RUPPESQUIRE SEAL CHECK//1011 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDTVZDUAL TAXES TNHERTTANCE TAX DZYTSZON DEPT. 280601 HARRISBURG, PA 17178-060! RICHARD A GROVE $09 BLACKSMITH RD CAMP HILL PA 17011 COMHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CB OF ZNHER/TANCE TAX APPRATSEHENT. ALLONANCE OR DTSALLO#ANCE OF DEDUCTION~, AND ASSESSRENT OF TAX ON JOTNTLY HELD OR TRUST ASSETS DATE 02-17-2005 ESTATE OF GROVE DATE OF DEATH 01-27-2002 FILE NUMBER 21 02-0137 ; .,COUNTY CUMBERLAND ~SSN/DC 196-14-3028 ACN 02112697 Amoun~ Rem/~ed MARY E MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-15&8 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-17-2003 ESTATE OF GROVE MARY E DATE OF DEATH 01-27-2002 COUNTY CUMBERLAND FILE NO. 21 02-0137 S.S/D.C. NO. 196-14-3028 ACN 02112697 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 8100532095 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TIME CERTIFICATE DATE ESTABLISHED 11-02-1994 Accoun~ BaZance Percen~ Taxable Amoun~ Subjec~ ~o Tax Debts and Deductions Taxable Amoun~ Tax Ra~e Tax Due TAX CRED'rTS: 5,053.87 X 0.500 2,526.94 - .00 2,526.94 X .15 379.04 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT.~ PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 02-25-Z003 TOTAL TAX CREDIT AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE REVERSE SIDE OF THIS FORH INTEREST AND PEN. TOTAL DUE ~ TF PA/D AFTER THTS DATE, SEE REVERSE FOR CALCULATTON OF ADDTTTONAL TNTEREST. ~ ( TF TOTAL DUE TS LESS THAN $1, NO PAYMENT KS REI~UTRED. TF TOTAL DUE TS REFLECTED AS A "CREDTT" { CR}, YOU NAY BE DUE A REFUND. SEE REVERSE S/DE OF THTS FORM FOR 'rNSTRUCT'rONS. ) .00 379.04 6.95 385.99 PURPOSE OF NOTICE: To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act Z$ of Z000. (71 P.S. Section 9140). PAYHENT= REFUND (CR): OBJECTZONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applicatians are available at the Office of the Register of Nills, any of the Z$ Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-561-1050; services for taxpayers with special hearing and or speaking needs: 1-800-447-5010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z81011, Harrisburg, PA 17118-1021, OR --electing to havethe matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17118-0601 Phone (717) 7&7-6505. See 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 (5) 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 es indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum caXcuXated at a daiXy rate of .000164. All taxes which became delinquent on or after January 1, 1981 will bear interest at a rate ehich will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rotes for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 91 .000247 1999 71 .000192 1983 162 .0004S8 1988-1991 111 .000301 ZOOO 81 .000119 1984 111 .000501 1991 9Z .000247 2001 9Z .000247 1985 I~Z .000556 1995-1994 72 .000192 ZOOZ 62 .000164 1986 102 .000274 1995-1998 92 .000247 2005 51 .000157 --Interest is calculated as follows: IN~I'EREST = 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 (la) 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. C 5Program Files\Corel\WordPerfect Office 2002XEstates~Burd\612,12,9,2003.wpd STATUS REPORT UNDER RULE 6.12 Name of Decedent: MARY E. GROVE Date of Death: Will No.: 1/27/02 Admin. No.: 2002-00137 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: State whether administration of the estate is complete: Yes No X If the answer is No, state when the personal representative reasonably believes the administration will be complete: On or before June 19, 2004 3. If the answer to No. 1 is Yes, state the following: ao Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative is: Co Did the personal representative state an account informally to the parties in interest? Yes No Date: d° 12/19/03 Copies of receipts, releases, joinders and approvals o f form or informal accounts maybe filed with the Clerk of the Orphans' Court and may be atl~l~e--~'d'l~'4;ll~s report. Previously filed on Signature "- ~ "~ ~ Richard C. Rupp, Esquire Name (Please type or print) 355 N 21st St., Ste. 205, Camp Hill, PA 17011 Address 717-761-3459 Telephone Number Capacity: Personal Representative X Counsel for personal representative Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/01/2005 RUPP RICHARD C POBOX 395 355 NORTH 21ST ST SUITE 205 CAMP HILL, PA 17011 RE: Estate of GROVE MARY E File Number: 2002-00137 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death,. shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 1/27/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ~ .u " . ~ . ~ Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: M ().,''1 E (; roVC- Date of Death: 0 I / :l. 7 / ;{ 0 0 2. Estate No.: :2 C> 0;;( - 0 0 /..3 7 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: , Yes.8T No 0 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 person~epresentative file a final account with the Court? Yes 0 No' "i b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the perso,m~resentative state an account informally to the parties in interest? Yes ~ No 0 c. Copies ofreceipts, releases, joinders formal accounts may be filed with the erk of ay be attached to this report. (") "2 /~ r/t:2cJd 6 Date: v / t/ 12e;Jc;,c1 e f/ec, p " , Name 3.s-.s- f!:. c2 ( ~/- S' /;",,1 Stu '.,k .;2 OS- Address tft nz P I~, '/ ~ .P /J I 7 C) / I 'l/? - ? ? /-.37C.5-9 . Telephone No. Capacity: 0 Personal Representative o Counsel for personal representative vft LAW OFFICES RUPP AND MEIKLE HERBERT G. RUPP, JR. RICHARD C. RUPP A PROFESSIONAL CORPORATION 355 NORTH 21ST STREET, SUITE 201 ANN MEIKLE ERIKSSON (1954-82) CAMP HILL, PA 17011 (717) 761-3459 FAX: (717) 730-0214 E-MAIL: RUPPLAWOFFICE@AOL.COM January 5, 2007 Register of Wills Harrisburg District OHice Strawberry Sq. 4th & Walnut Sts. Harrisburg, PA 17102 Re: Estate of Mary E. Grove File No. 21 02 - 0137 f''-,.) ~;5 -... ( C) =':-,~~ ==:: (...) C) =2 -.;.... - .. <:) c..n Dear Sir, Mam, Please find enclosed a check in reference to the above Estate. In the amount of $464.46, the dollar amount including interest due, as of December 26, 2006. Thank you. Sincerely, Encl. 1 Cc. Richard Grove Attorneys for Estate of Mary E. Grove COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 260601 HARRISBURG. PA 17128.0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 007755 DUPLICA TE RUPP RICHARD CHARLES ESQUIRE RUPP & MEIKLE PC 355 NORTH 21 ST ST STE 201 CAMP HILL, PA 17011-3707 __u_u_ fold ESTATE INFORMATION: SSN: 196-14-3028 FILE NUMBER: 2102-0137 DECEDENT NAME: GROVE MARY E DA TE OF PAYMENT: 01/30/2007 POSTMARK DATE: 01/06/2007 COUNTY: CUMBERLAND DA TE OF DEATH: 01/27/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02112697 I $464.06 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: RUPP AND MEIKLE CHECI(# 38432 SEAL INITIALS: WZ RECEIVED BY: REGISTER OF WILLS $464.06 GLENDA FARNER STRASBAUGH REGISTER OF WILLS 131/134/213137 14:35 7179442795 PA~1E 0::J DATE: 12/26/2006 Page Esblte of: MARY E GROVE Date of Death: 1/27/2002 File NUntber: 2102-D137 PLEASE SUSHr, A COpy OF THIS PAGE WITH YOLJ~ PAYMENT. ACN Tax Intel"est Penalty Total 02112697 379.04 85.42 0.00 464.46 t"'o,.J ('.::.::J ,-"'-'10 --.J L.) a C) 01 ,-._~.~,.._- -- "'--'4..~ "'" . ~ - -- .. .. :II: ~ ~ C'J III ~ ... Ol 011 d: :& <0 . . tn ~ lO t- c- '\... ':.,. U1 U1 IJ" 7 ru 0 z I'M - - 0-- w t::da R I'M ..ICCW- 1D~~5~ 0 (.)~~(J)~ ':.,. - O~-I Ita UW> ~ ...IW(J) oz~l=~ : ;tC(o(J)W A.1!nD: .sA. --I :::t If ~ ~ a:~Zll. a.m:E CC <3 C\I C'I) ''It Q) C'I) I I 'f.? g D . ~ ~ " <J:: 0 - I! I\:) ;if~] I~ gJ.U I.'" ~ ~Io ~ '=SI ~I ~I \'\... ~ G \ '" o :2 LU :2 ~~ ~ ---...... I \ I' r --- <:::) ':::::! V:l (-\ ~ -+-- .. ~~~t ~ ~~~ ~ ~~ ~~ ~ ~:;~ ~ ~ "J-~ \f) rl I- r"-. 'I"'i M ! z Cl. Cj a; S c5 0 Vi N C2 Z c! ( <( r, :c 8 ~ ~ ~ ~ i-oI ~ ~ r...' a:: :J rJ).... o(fJ~ w ~ a. ~ 0 u ~ a:: w I'- ~~~~~ s: Z f- ::! <l: Q (fJ :r .J (fJ N a. ~ f3 :r ::E LL f- < ~ ~ ~ u '"""' a. Z ""'" < ~ ~ '" , , , J -:> ~ ~~~' '"') _ -.r"\ ~? \U -- ~ .~0 ., ~v' It;.. - '-l oJ. \ ~ ~ \ ~ \ - ~~ .- - - - -- ... ...l - BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX 211'01 HARRISIURG PA 17121-0'01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (:::-:~'I':: ,INHERITANCE TAX l':.II~TATEMENT OF ACCOUNT '* REV-l'07 EX AFP (03-05) 2007 liAR -5 Hi I: 21 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-26-2007 GROVE 01-27-2002 21 02-0137 CUMBERLAND 02112697 MARY E CLEni< OF ORPH',~hr'~ ('O.l'R,T I ;' d\ 'd \.J> .) "i RICHARD A GROveU\i"'---! - . PA 309 BLACKSMITH RD CAMP HILL PA 17011 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account. submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS ...- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF GROVE MARY E FILE NO. 21 02-0137 ACN 02112697 DATE 02-26-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 379.04 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-06-2007 CDOO7755 84.27- 464.06 TOTAL TAX CREDIT 379.79 BALANCE OF TAX DUE .75CR INTEREST AND PEN. .00 IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .75CR II SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~ ( IF TOTAL DUE IS LESS THAN tl. NO PAYMENT IS REQUIRED. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE !'\rr-!,,[ (', ;~iiHe!E "OF INHERITANCE TAX ;,il%P.~R"'l SEHE,NT 'i.4LLOWANCE OR DISALLOWANCE .. 'OF' 'lrEblltT I o iiI's'; AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRIS8URG PA 17128-0601 2007 DEe -5 PM 12: 35 RICHARD A GROVE 309 BLACKSMITH RD CAMP HILL PA 17011 *' REV-1548 EX AFP (06-05) DATE 11-26-2007 ESTATE OF GROVE MARY E DATE OF DEATH 01-27-2002 FILE NUMBER 21 02-0137 COUNTY CUMBERLAND SSN/DC 196-14-3028 ACN 06163097 APPEAL DATE: 01-25-2008 (See reverse side under Objections) A.ount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- REY=is4S-EX-AFP-C03=OSj---------------------------------------------------_________________ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-26-2007 ESTATE OF GROVE MARY CUMBERLAND E DATE OF DEATH 01-27-2002 FILE NO. 21 02-0137 TAX RETURN WAS: COUNTY S.S/D.C. NO. 196-14-3028 ex) ACCEPTED AS FILED e) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK TYPE OF ACCOUNT: DATE ESTABLISHED ACN 06163097 ACCOUNT NO. 31000215376 e )SAVINGS e) CHECKING e >TRUST OC >TIME CERTIFICATE 08-14-2001 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 5,361.40 0.500 2,680.70 .00 2,680.70 .15 402.11 X TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT e+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID e-) INTEREST IS CHARGED THROUGH 12-04-2007 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 402.11 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 118.64 TOTAL DUE 520.75 * IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * ( IF TOTAL DUE IS lESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRIS8URG, PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 009079 GROVE RICHARD A 309 BLACKSMITH ROAD CAMP HILL, PA 17011 ACN ASSESSMENT CONTROL NUMBER AMOUNT ____u__ fold 06163097 $520.75 ESTATE INFORMATION: SSN: 196-14-3028 FILE NUMBER: 2102-0137 DECEDENT NAME: GROVE MARY E DATE OF PAYMENT: 12/14/2007 POSTMARK DATE: 12/1 3/2007 COUNTY: CUMBERLAND DATE OF DEATH: 01/27/2002 TOTAL AMOUNT PAID: $520.75 REMARKS: CHECK#124 SEAL INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS < .... Z <UI >::1 ...IZ >UI en> ZUI ~III: D..u. 11.0 01- :cZ I-UI ...I:E <I- UlIII: 3< ZD.. 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C < III: It') U ...... -00 0:::,..... ..c...... ~:t::<( oECl. ~ 00 _ Clt5== "CroI (ij co a. ..cOlE .!::? 0 ro O:::M() " c:- r<:I ~ - CO .. ,,\, ;".\t:3Lt '" I" vOURT CO, p.~ 'i.$I'~ Irl::;tr~ : oJ :?: t: ::J o ()M ..- woR ~~..- ~c<( o(t'lQ. - L: - Q) Q) Q) 1ii..ow '0, E:: .~ Q) ::: co a:::()U .,.., () :"'1 I:) ('.! iT! 1") fa) ..}.. f::1 .:..J () 1'"., ",,,) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 1712B-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1607 EX AFP (03-05) : T '_' ~ r) C., ~~,~ !~'-': 5G DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-22-2008 GROVE 01-27-2002 21 02-0137 CUMBERLAND 06163097 MARY E r, ;.-, RICHARD A GRQVE 309 BLACKSMITH RD CAMP HILL PA 17011 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ..... RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF GROVE MARY E FILE NO. 21 02-0137 ACN 06163097 DATE 01-22-2008 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND. IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-19-2007 PRINCIPAL TAX DUE: 402.11 PAYMENTS (TAX CREDITS): PAYMENT DATE 12-13-2007 01-18-2008 RECEIPT NUMBER CD009079 SBADJUST DISCOUNT (+) INTEREST/PEN PAID (-) 118.64- .00 AMOUNT PAID 520.75 .79 TOTAL TAX CREDIT 402.11 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 * IF PAID AFTER THIS DATE. SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL DUE .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~ IN RE ESTATE OF MARY E. GROVE DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION PETITION FOR CITATION TO THE HONORABLE THE JUDGES OF SAID COURT: AND NOW, this ~~ day of ~~~, ~~~~~ ~~ , comes the Commonwealth of Pennsylvania, by Robert Freedenberg, Deputy Secretary for Taxation, for Thomas W. Wolf, Secretary of Revenue, who avers: 1. That Mary E Grove, deceased, (hereinafter referred to as "the Decedent"), died on January 7, 2002. 2. That a Petition for Probate of the Last Will and Testament and for Grant of Letters Testamentary was made by Richard A. Grove, Executor, (hereinafter referred to as "the Executor"). Letters Testamentary were granted to the Executor on February 7th, 2002. 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." n -V p c - c.~ '`~ `_ c > r-- `~ . ~~~; - ~ ' _.~ r :-:: . ._ ~ ~A r .~~... f`i-`j R7 3. That on December 17th,2007, 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 FOR: Thomas W. Wolf Secretary of Revenue ~'ag~ i ~f ~;stat@ ctf ~~~~~x c~aou~ o ]L~~c~~¢B I3~C~~ u:~~' ~~~~t'~~' 1~'~YD +C~t~Pd'~' ~~ 1[..~7i T:1~8, ~AiVt1 ~YLj~r ~' Ga11;' i »34P?', ~ _ ,.,... „._..._ a~,~_. ~''- axe e~tist~ttat~an cad flat ,rr;r;or~ v>s FEac T@vCS3~ xdt hcteaf.aieuactar~ ~*ccai'?aa~+~ang ~r~n t„GtnPC:! btfart :rr, (T IS I?~~R~EL} 3Mac 4s:c:c,.tcn,narntt~3 c:st:e3,~__._~' 'c1a, 1!yri#a ,_._....._...w.. dc~eriEacci aberein bt adr.,iried i~+ Fr~oai~t end fi3tzi e+d ~a:r~rel as :hc dart wiii ad .,,,„~,.,„ ,M__....._~ --- - a~ ~;.2, s A.~~+~~t _.. ~iFd [s+l6CZS are Mtrt~y ~ruct~tex! ua ~ ~ F~ ~,;~.L~ ~ h .~...~.~.~...._„_. ~ _ ..,. 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'~ ha iz~are 1~ vcarz aE ale: ~r t~2dcr ,tn tht rxrC•afrx „„,,,_ ttarcri ~...: in ~titc iaa ,~:.J : r EMr ~~(a~"r ct+~~wenr, 4tt~t~S w,._.,_+S~L-~~ «~ __._...,~._.. 3Y.,;~,~,a,_. artt~i iK~(tlGCt(~1 c{ietC~ n:nnf+,__, , .___...-....~.._.....,...__...._,.,.....~_c. 9~'•ASt YMtt't'3 ..~.. ,-. ~ ,:. RRAti.7LC3(,9Wx, ~SdM .2l~ r~fkY:fF.. dST.,~ ~r+:xa~"raai *~.ia 'ir rrrt lcd ,11 tfi~EOrF u: tt_.~C,._,._ lusu .(n ,;~. av ti; ~ ~. --.Cil2'i~~ 1:~~,~,~,~"„x~e~tr~ty,l s>xn:~~lv»nuatla ,~ t,~i.~a rr~;t1(•n -s, _ , ,~m~ reg., ____ _.,~..,~_._ ~~~~•.ry~n ,__.,....aI,cta(eynsr . ~,..~ _,.. Wws', xirca9, m-~i~:r rd m.~r,~. al cam) ._~,., ,---~-~-~•~••~• t.}ertndrtta. tleea 7€i ~ .~...,,... yt~r. O£~~z_ loci ~dnuary„ ?'3r ~~}#)2- ~ 19--.,_...... mt ,~ d~c~.~~ i++~ra~...-- ~ _ __ _ ~'~- ~e wi ic+ft{1tc <. sfe~ dre r ~::d oft tnse: ti a;1:a~t < tr w ccd asid~ ~i~ ncu hQrQ 3( ~~~~~~at1~ ~~ f tetitrte ar zdtspaed ~1.CT tit L Jtlta lY ~!"'.ftf +rt rL crf f_SPC! E(3r ~ fCi `~ Il _ '<s, ntx I Rt <. icUiX3 ~Jr>t ~!}tf£!~ ~r(Ca Mvd$ #~'VCt 3d~et~~C91tN.i rtz:C>rtt;~:r,nf _.,.,d ~.,~t[~.e~a.Y'L...~,..~ ~~ __ __. _.~ _~___,...._....,J__.__.....~__,_._.._a,~...._...w,.~ . ...~~ f7ric .-Jc.,~ :tt ,i~ardt t„n~rt:d fart~~,a. „> ,.•st, ~ i.rn:::~~ anus =~s ~u9tt~ws: ttt a1~+ r r eri +n T~.~ A r e:~~nai pay ,+rr;v ~-,,rte-,-~~~~ ,,,,,~, t!1 tp, t u~r,~:°:;~' r~ Ix~.y ~ s~,ra! fr ratucr,y tt P.asn,~{ca~s~ ~.~, tti .; ~ t~trc:la i .n ~~.y f>r rs r..:: ~r~ ,r.._;- in C .;.art." ~__ ...v.-_._.,. '~ Rt,,~ r t? ~ rs a ~~rnti~•1~~ to -...,,~.~.. ..~ ,._._. _,_,_q .~_: 11 }-+ Kf lW}Ka ~ct'p neri~.i r ~ c,tt;€iv 1cti:,est~la ttze prC,ttBiC of 'he l.~t u~1t ~ts~ ~q ~~*.i~s! irr -~.~; r_.i hr.cti .f~t.r.r~d t..~ ~..aan= n! ea.cr~ ~,..A~r~",M~s~~~r~3` ..w.._..._. ,~.... ~- _-.--~......~-...,....... . ~~^raM~i~P~y': aCfnz~aq ayr rwa ~,.LD.; sFdmrr_iirraw7AS al_b_rs"~ ;.7r.1 ~ thy?s ctiil. { : j ~ ' ' ~ i " ~ ~ -- w ~ ,~ ._ . .~ _ --~ ! c~ r _ ~ _., sat f;k~~„ f''`I Cf31~'S!t)"414'~`.1 t.'1 Ei iyF C'!?ti ~~`[.4`r~ii'V~,~ ~ ~ (.:E3L~*s~" tit ~M~t r Ott; ..~.._.e. __ .~~. ~~~~ i hr~ ~, ~ ~ rcvtr*t . ~ , ,r t+ ~._. c r ~: ur r, ..n,, r ah a. ~i r-,c s 3~arr;tua>t to rErr 3nrrt?aiar!! ~ t7*i~rt ,err; ".i i. ~. i;s;i ! 1 l /. l V 't :tci ,)i ~ gift It fa7 ..i r , r ~ , sri ! r eai os , ;~: i ..~r,.i~ i it., .;ice s II r ~tld 1, rt 35 f »nrat~~~ epreSz~tZw " .. tz1 trMl~ a4 tt r. ~.t ci i'1„ C~9ikid SCL~rr xlit`N 1~? ~g#~.. *-= .,,~ -r` pri'a[,y , rY r ~ ^f'~ ~~` 4~r t3""~ lQ i2~tik~~ ,~° Ifs,, ~~, ~_ f .., ;~i~_~~-r~. ~.__.~.~ ~a~ :~ ~i~~` ~~tp://r~~®r~s.~~pa.r~~~/~~~~~r~~i'w~4~~. ~~-t';:t~i ~~~;°TaQ~~~T<spit.y.aspic?~,acl~~=yes~s~ssa®n~~y=W.. 2/4/2a~~~ HAkkLSBUkG UISTKICT UFFICE STR-4NBERRY SQ dTH k ~\'AL?aIT STS HAKKISBURG P.4 17128-UIUI ~IC~NA.9~93 c STS 2(31 3~5 P! 21ST ~~N~~ BILL ~~~~ ST PIS 17011 bear RYC~AR~ ~ ~U~~ s Estate of: GRO~/IE lute of Death bile l+lurnber: KEV-869FU AFPi01-061 X2/17/2007 6M6~RY ~ fl/27/2002 21 02-ol~a A review of I3epartinent records has disclosed that 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 respond to prior contacts to resolve this matter. This is to again advise you that the above estate is in a delinquent status. According to department records, as of this date, the estate is still not settled. The lnheg-itance and Estate Tax Act mandates the tiling of a tax return and payment of aI1 outstanding Liabilities by a personal representative of tine estate or a transferee within nine month of the decedent's death. The l~epartYnent°s records show that this estate remains open because: AI~T ~T~11~'~'A~CE T~~ 1~~'~'g-J]I~I~1 SAS 1~1®'~' I~I~]II~1 ll''~,1~~. if the return has been filed, it is iinpot~ant that you contact us immediately. if this estate was opened for the purpose of filing a lawsuit, please provide this office in writing with the term and docket number of the lawsuit so that we nay postpone any further action. This notice sha11 serve as a formal demand on you or your client from the I~epartznent of revenue. if you fail to file the return, the ][department tnay institute legal action requiz-ing you to appear in court to show cause for youP• failure to comply with the law. A finding of contempt in this matter could subject you to additional penalty andlor incarceration by the 6~iphans' Court of Cas~~erlarad t;®a~rDt~. }1~11171'11JI1~iS Sly®~LT~.~ ll$ll; ll:ll~.~~- ~I~11.~ C~iilECll~ 1E Il'A~'A1~11.~ T®: 1~E(C'u11~7I'l~~ ~}!~ ~L111.,~~y A~}~1~71' Any questions regarding this estate, please C©lETTACT: ti~~RPd%S]~t3tdG I3IST~I~T t3FIF%G~ STR,~~lB~Fd~`~ Std 4T6i ~ Ld~LPdt1T STS ~~.~4~%S~IJ~dG F'~ 1712-010I ~~IYlilbli~i~'~I~A~,'g'~ ®~' ~EF~TI~iS~'E-,~ AI~IIA ~;E~ ~,~TI~IEI~'g' ~~' ~~'~NItJ~ DATE: Sincerely, ~ra~s~as.l~ ~i~ar~®1®mea C717?7~7-363 ec: ~I~~61~~£D /~ ~I~t3~~ 30~ ~Li~CCCS~ITI~ ~t%3 C~C~p V~ILL ~~ 17011 ~ie~r_e ~, ~ ~ Q ~ - V1 ;, $ ^ N C`' ~ ~ N `~^? y~ ~vJF . ~ N }v i" ~ ~ +! ~ ~ N~'~~1 ~ ~ o ,' ~ CJ ~. ~ ' ~ -~ NAB ~' o ~ > _ /j S m a, ~~, r ~ 3 ~ ~., -, n ~ ~ T o o ~ ~ { c~ ~' m `.~ ~ '' '~~ ~r $ to > , ~~ u'7 a ~ _ ~ N = """ , ~~"~""11 m x d K m d~ " - - - ~ rU ~ - . r - ~ a~ h; f`- ,~ ~ 'a a - ~ •ro ~ ~moE ~ QQ L+ ~..y ` ''N . p a N y~:G~ ~ M ~' ~ U..~. ~ ~ ~ L p ~ ~ p ~e, N .. cC 4 nj~'p ~.ya. ~~p ~ ~ ~~ ~ ~. ~ t ~~ a m N ~ m 6GEc~c c ~~d ~ ~ y a r ~ ~ ~ 7 3 ~ d -(~~ ~ J ~ ~ a E L (h ~ ~ d.~ T ~.L rt+ Q Q d Oi c~ ~ o ~ = m~ o E ~ Z m:.~y p° ~ E U ~ ~ ~ tJ.. ~ M U N N ~ ~~ ~ a . Y "Y I N R E ESTATE IN THE CO T OF CO~VIMON PLEAS OF CUMBERL CO II Y, PENNSYLVANIA MARY E. GROVE ORPHANS' COURT D ISION DECEASED NO. (_ ~ a- 0137 ORDER Now, to wit this the (~ `~„ day of ~~~ 20 ~ ,upon consideration of the foregoing Petition, it is ORDERED and DECREED hat YOU, 'chard A. Grove, Executor for the Estate of Mary E. Grove, deceased, are h eby cited t be and appear at Courtroom No. ' , on the ~ day of ~~~~ , in th Courthous of Cumberland County, Pennsylvania, at ~: DU ~.M., then and there show cause, i any there e, why the Inheritance Tax return in said estate should not be file; and to further d'rect that th cost of this action be borne by the Said executor; said citation returnable at ., on the day of ~ ~ ~ ~ ::J:: BY THE CODURT r -, r~ t_.J €__., `, - ~ ~ .~ .~ c_'7 ,. ~ m a NS' ~~RT DYZ~kSION J. IN RE ESTATE OF MARY E. GROVE DECEASED IN THE CC CUMBERI ORPHANS NO. PETITION FOR CITE RT OF CO ON PLEAS ND COUN Y, PENNSYLVANIA T o?~ -ac~ - G~.37 TO THE HONORABLE THE JUDGES OF SAID COUR AND NOW, this ~`~ day of comes the Commonwealth of Pennsylvania, by Robert Fre c for Taxation, for Thomas W. Wolf, Secretary of Revenue, 1. That Mary E Grove, deceased, (hereina e died on January 7, 2002. M~~ ~,~ , erg, D uty Secretary ~ avers: referred o as "the Decedent"), 2. That a Petition for Probate of the Last W'll and Test Letters Testarxnentary was made by Richard A. Grove, Exe utor, (herei Executor"). Letters Testamentary were granted to the Exe utor on Fet hereto and made a part hereof is a copy of a document atte ting to said were granted marked Exhibit "A." t and for Grant of r referred to as "the 7th, 2002. Attached on which Letters c7 ~:o ~ .;., . -~- ~ cn r, -~ , ~ _:. cry _.~, ~ r-~=' ~-• ~°~'i A r= = r~r=~ ' f 3. 3. That on December 17th,2007, a certifie demand Executor, advising that the Inheritance Tax Return for the e receipt was signed and returned to the Department of Rev u hereof is a copy of said letter and receipt marked Exhibit " ." 4. That as of the date of this Petition no e the Executor of this estate as required by Section 1736 oft e 1086, No. 255, (72 P.A. C.S. § 1736). S. That under Section 2176 of the Act of Au s~ § 9176), the Secretary of Revenue is authorized to request he to those subject to any duty imposed by the aforesaid Act, or -was sent to the not been filed. A l hereto and made a part ntance T Return has been filed by Act of D cember 13, 1982, P.L. 4, 1991, Court to '.L. 97, No. 22, (72 P.S. sue a Citation directed such persons to appear and show cause why the requirements of this Act should n t be met. WHEREFORE, your Petitioner prays your H nc upon the Executor, directing the Executor to appear and sh w Return in the estate of the Decedent should not be filed as q~ that the costs of this action shall be borne by th xe for rable Co rt to issue a Citation cause w y said Inheritance Tax sired by 1 w; and to further direct COMMO AL OF BY FOR: PENNSYLVANIA S ienber , Mary r Taxation W. W if r of R enue COMMONWrEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN Robert Freedenberg, Deputy Secretary for ' Secretary of Revenue, being duly sworn according to law, in the foregoing Petition are true and correct to the b~s Q~ For: Sworn to and Subscribed before me this ~~ da}~ o ~ ~~~ COiviMOiv'.YE:.LTH OF PENINSYLVANIA Notarial Seal Sue E. Hetrick, Notary ('ublic City Of Harrisburg, Dauphih County My Commission Expires Apr. 10, 2010 ss Thomas W. Wolf, says that the facts set forth ;e, information and belief. -en ire a nnerg -uty Sec e ary for Taxation Thomas .Wolf Secretary f Revenue Member, Pennsylvania Association of Notaries t ~ ~d'~o. « gage i ~~' 1 ~st3te of , 1~ c~s+ce6 _ A~'~ ¢~E~C3U.~ ~-~'z~uti~tx~ '7 wr. .w.u~..., ~2t3~2 , a c~nsid~~t~ara _ the p~ttdtaz~rt tkss~ the i6v~l9e s[tiC Etrrcof, caz~tatta7y ~ruaf ha+rin~ tre4rt ~taeserttetl ptt mat f'E' iS (]CREED ~hsu tht zttsctutnrntfsS dated..,„...-. Nir4~~?i~s~":k ~6 13, t~a~f~ drseribcd aberein be t*dttcrtted tt~ probatt and fiirsi c+t re~crrtk as ?k~ l wyi~ of .,,„..,.~,....,..:~..,_.. :Eta ~°' utkt74~~: a#td t,cttc~~ T`~ST1lt~:t+Tftft,Y ~~ ~.~ are herttsg« gxrfnt~si to ~.i~N~~St ~, -H t: ~ t. ti~ I`E~.S Prglsate, lcstrrs, Etr., :. ... ~ ~~~.+~+' ~ a ~: rtaCetni~"eraa+~s# 7 .... ..... 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Mast faintt~ arr lararzt;a#aa# raaid~ene^c at ~ utitp ~+~~~. 'rtrtiuyiv~it' ' ~ ~rstttr r~'tt Niu strs,tl. n~mtaex and iuw~,lr0?alras' __. -- 4~errndrtrl, tlreYt ~. j'~aA~ of a&C, da2d ~,......,,,,,,.~_tte2~'~,~ ~~a ~`~}~}~ ~tCCt'tt as lei#ou°e, ifCL'+Cdrrx did nest mar a y, was nn# dlvarcrd aBi did rent b¢t~r srlkCr czexa:tarn of a6t utll #rlf~rrtl fpr P#t~na tr; w'a,~ tsar ilte v'rctirtt . x [ t a kt(i~tg are! rr tf4rtt #uwet a>i~dttae#ard in.am~;t€~rt#; ...,,~,Btu~rirr-mr# „,,,,, br~2nda*nt Ott stir w:rrtc°d tsrp#srxty etisr}r rrs#1nrt#rd +`a4UxA a3 fcs3 as ftf datrissdlyd in ~a.1 AF.t Fta'~:,tanrrl ~~ip S ~}~ r$tTi d c ixert~r~d #tt :Ir#L} f'Crsnrrai praPerly Art ~rt#tISylYat51 ~~( „ C~lefAi fi k}E ~+Vt1EL:d in ~~.) txcfSJ^i;i< y7rO~C+t'1'i In ~a'it3ttt~' ' ~ ~ ~ 14~NS$-' tfl rr~l G.*a2attS 4It ~P~k@rt1 1`S 1l7:a ~. ~ aatu:::~;# ab trattvt~•: t.~L...nl ,Gw°t.~-r'L~ f'a~ . kkN~K~fit7k~f:, s+rtetz~nrrvri r~s~rz^~tY'aitt5 r~airst~s~ trot pras~ " a #~~ #112 Isst ~ Drr~r~trd ha~r~+~tile and tf:o grnrxi >>1 P21t2t3.,,..~. ile~'aa+at. tta t~rx~eu~r; as ~~. uttu,arn e.t.a: a g t,J a~ ~i $ w k~. ' .~ .. r~ P` ~ . .a ~~yV ~ ~~ ~ ~.ra~r...m....s.-.ae"-c.. .... .....~..,~wnm... ~ .~ 7` ~~~.[{y j M M ~0. firl t #t ~1 C'f~tt!4~(??~~3~' # i T~t t~F ` ` ( . : , P~ti ~S1f[,1t APktl~i ~ ~'"~# I~he ~taak'-~t) , raaneil 6wevt 1 ~r a; :' m ~.t ttras the slate i P~#.ii~ .3iTta i~~¢f7.ti1 'Li i ~ r _; tilt (~#N ~:kl7tt$~"tke alt > ~t4;¢Zi ~j ~~'[~t7Gn~ " amts tar #hC~ftr 1 ib} ilfi} S}k$i fES E, ei re v`r"! ztf ftax ttatiY S~. $Cit~11=fl3 t~titi'ctitaesdi) ~te';I) a`ct 2t1?d t a<imi7 i=.SCtfi t. rAtiett 31 ~aa~r±< r,,~ , ~:`?rril~'. ~n,d rari~scrstsrd ~ ~ I~#aar c nsti a t .! ~ .m.., , rig. a •-_--.... j ~Y~ ~~%. r+.',",S ~ /', c': , a /' .{ 'i r~'J _1`.Z~yLt _ dt 1~„~..../I and sTOt~itjs) N6Vttl ai.ln.n.r,a. ir.i C~#a#Irxsr ~r2 al rEEdt#• 1'st}g to law., Page 1 of 1 ht~p://records.ccga.ne~/webF~~~h~ic_7#'P ~~:i1i:~a~eY~~sptay.~spx?cache=yes~zsessior~cev=~V... 2/4/200& HARRISBLiRG DISTRICT OFFICE sTRAwseRRt~ sQ ATH k N.4LNUT STS HAkkISBURG PA 17128-0101 C~1~71RI~I~liy~gi~1~'L~I~E,A~C)<,yT~~®FyD~Ct YYEJC i~Y.11~.T1~nJG1iT 'V~ llAtl: V AI~IIA DATE: RICHARD? C RUPP STE 201 355 N 21ST ST CANkP HILL PA 17011 Bear RIC~i~RD C RUPP: A review of Deparhn~nt records has disclosed that you of the above jestate, or that you represent the responsible part to respond td prior contacts to resolve this matter. This is to again advise you that the above estate is in a Department )records, as of this date, the estate is still not settle The Ir~lheritance and Eistate Tax Act mandates the filis all outstanding liabilities by ~. personal representative of the month of the decedent's dea~hh. The Depamnent's records sh because: Alv YI\1I~ll~'I'A1~1CIE 'TAX ~tlE'g'~I~l llll~ If tha, return has been filed, it is iinpoa-tant that you c was opened for the purpose pf filing a lawsuit, please provil and docket nhrmber of the laVvsuit so that we may postpone Estate of: GROVE Date of I File Nurn MARY E nth: 1s27i2oo2 ;r: 21 02-0137 respansib a for the settlement As of this ate, you have failed According to of a tax retui and payment of fate or a trap feree within nine ~ that this es to remains open 1o1®'T ~EIE ~II.,ED. tact us imme iately. If this estate this office in writing with the term v further acti n. This notice shall sei-~e as a formal demand on you or our client fi ]Revenue. If', you fail to file the return, the Department may i stitute legal appear in cotart to show cause for your failure to comply with the law. A this matter could subject yow to additional penalty and/or inc rceratiou by Caamfl~erlarhd Courot9o. ~E'I'~JIZI~S~-11®LTd1g9 ~E ~,li/B9 ACID Cli-IflEC~ E PA AGILE 'T®: R cG]lS7('1~Il8 ~~ ~Ilg,~,~ A~l~~ Any questions regarding this) estate, please C©NTACT: '' HARRISBURG DISTRICT' dIFl~IC~ STRAb-B~R~Y SCE 4TH ~ WALNUT STS HARRISBUtl~G PA 1712B-0101 Anas~~sia DiBai 0717) 87-3B63 cc: RiCHA D A GROVE 309 B ACV~SP~IThI CAMP ILL PA the Deparnnent of on requiring you to ling of contempt in ~iphans' Court of h~tolomeo RB .7011 ~_gIT ~ s ~, ~~~ ~ m ~- d K :_ m v E m o - -- ~ ~' ~ ~. ~ ~ a ' ~ ~ ~ m m p°~ o ~ O 'Y ~ ~ m W ,, ~ > ~ Y ~ ~ J Y ~Y O y ' ~ =o I Q y r ~ . N ~ m ~ ~ S' ~' Q In m ~ - m ' C Q U J LCG = M i ' p, v ~^ V .C +' ~. T . ~ '~ m ~- ~ N o c~ .~: a¢ o i ~ ~~ a M ~ N ^' ~: ' * r s 7 k E r .. ~ ~ M z m € U O ~~ a «, ~._~ ~-t In Re: MARY E GROVE UKYHA. COURT !`T T1~~TR1: ' COURT D VISION COMMO PLEAS OF PENNS LVANIA NO.21- 2-0137 CERTIFICATE OF SERVICE O ORDER ORDER DATE: 9/16/ZUUB JUDGE'S INITIALS: JWO TIME STAMP DATE: 09/15/2008 IN RE: ORDER SERVICE TO: P DEPT OF REV-ANASTASIA METHOD OF M.~IILING: r:N VrL rrs rxvv ~~, n x ® USPS ®PET TIONER ^~ ^JUD E ^ HAND DELIVERED ^ CLE OF ORPH NS COURT ^ OTHER MAILED: 9/ 16/08 SERVICE TO: METHOD OF MAILING: ~n ^USPS ^ ^ HAND DELIVERED ^ ^ OTHER MAILED: Deputy Clerk of RK OF ORP ANS COURT hans' Court Q ESTATE OF MARY E GROVE TO: Richard A. Grove 309 Blacksmith Road Camp Hill, PA 17011 BEF RE THE RE~ISTER OF WILLS OF CU BERLAND OUNTY, PENNSYLVANIA NO. 1-02-0137 ', CITATION GREETINGS . YOU A R ~ HEREBY CITED to be and pear before t e Honorable Judges of the Common Pleas Orphat-s' Court Divisio~- on or before the 7th day of Octo er , 2008 , in Court Room No. 1 , at 3 :00 o'clock, P.M., to Shaw cause why Inheritance Tax Return should not a filed in th Estate of Mary E. Grove, now deceased, docketed to 21-02-0137. ~ r~.~ I (~, ~L2~~ Date Glenda Farner St Register of Wills ORPHA S' COURT IVISION COURT F COMMO PLEAS OF In Re: MARY E GROVE PENNS LVANIA N0.21- 2-0137 CERTIFICATE OF SERVICE O ORDER ORDER DATE: yiibiluus JUDGE'S INITIALS: GFS TIME STAMP DATE: 09/15/2008 IN ~; CITATION SERVICE TO: P DEPT OF REV-ANASTASIA METHOD OF MAILING: bN v r,L rn~ ricv v ~ DL D 1 . ® USPS ®PET TIONER ^ RRR ^ JU E ^ HAND DELIVERED ^ CL RK OF ORP ANS COURT ^ OTHER MAILED: 9/ 16/08 SERVICE TO :........................................................................~...,........... ..........., METHOD OF MAILING: >-N ^ USPS ^ ^ RRR ^ ^ HAND DELIVERED ^ ^ OTHER MAILED: Clerk of RK OF ORP ANS COUNT ~ hans' Court IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF MARY E. GROVE, DECEASED NO. 21 02-0137 PRAECIPE TO DISCONTINUE WITHOUT PREJUDICE 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: October 6, 2008 ~.. Lora '. ulic Attorney for Petitioner ___. ~ ~-~? PA Department of Revenue ~,__ Office of Chief Counsel ~ i f ~~~ P.O. Box 281061 ~_~f~,` Harrisburg, PA 17128-1061 -` a~ ~ ~-~- LL== Attorney I .D. No. 69436 is _~ o cc. .~ ~, O cJ 0 cv COMMONWEALTH OF PENNSYLVANIA REV ~ - 1500 DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DEPT. 280601 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) f- Z GROVE, MARY E. LL DATE OF DEATH ~ DATE OF BIRTH U JANUARY 27, 2002 ~ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) (8) m Y ~ W X 1. Original Return 2. Supplemental Return 3. Remainder Return (date ordeam prior to 1z- r o 0 U 4. Limited Estate 4a. Future Interest Comprise (date of deatn after 1z-1z-e2) 13-82) 5. Federal Estate Tax Return Required am Q 6. Decedent Died Testate (Attach copy of Will) 7. Decedent Maintained a Living Trust (Attaon a Dopy or rr~st) 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received 10. Spousal Poverty Cfedit (date of death between t2-31-s1 and 1-t-ss> ~ 11 • Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS o RICHARD C. RUPP, ESQ m ` FIRM NAME (If Applicable) 355 N. 21ST STREET, SUITE 205 o U RUPP AND MEIKLE CAMP HILL, PA TELEPHONE NUMBER 717-761-3459 1. Real Estate (Schedule A) Z _~ f'- Q J ~_ U W 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages 8 Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) Separate Billing Requested 7. Inter-Vivos Transfers & Misc. Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) (1) $100, 041.00 (2) $87,574.07 (3) $0.00 (4) $0.00 (5) $58,881.03 (6) $2,526.50 (7) $17,716.53 (9) (10) $2, 961.62 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) ~~Cr (11) 15 5 6 (12) $251,143.51 (13) R3 000 00 (14) $248,143.51 Z 0 H X~ F~ a 0 U --- ---- • •--.. • •..•....,~. R~rGRJG JIUC r~tc ArrL~GAt3LE RATES 15. Amount of line 14 taxable at the spousal tax 'ate, or transfers under Sec. 9116 (a)(1.2) x (15) $0 00 16. Amount of line 14 taxable at lineal rate $241 143 51 x 045 , . . (16) $10, 950.46 17. Amount of line 14 taxable at sibling rate $7,000.00 x .12 (17) $aao.oo !8. Amount of line 14 taxable at collateral rate x .15 (18) 9. Tax Due 0 00 '0. ~ ~ ' (19) $11 691 46 ~ • • oc aurce ~ v f-rv~WER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < ........................... OFFICIAL USE ONLY ILE NUMBER ~? ~ I Off, I d ~ 37 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 196-14-3028 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS a~a,vL SECURITY NUMBER $266, 739.13 $12,634.00 OFFICIALSE ONLY c..:s C7 ~'' t ~ ~~ ~' -.1. a ~.-:.~ f~ ~ C7 t'Y'1 _ ; ~V "i ' _ ! ~ r . ' <: {; _ t ~ N Copyright 2000 David James Thorpe, Esq. \\~~~ Decedent's Complete Address: STREET ADDRESS 111 NORTH FIFTH STREET CITY L EMOYN E, Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable D. Interest E. Penalty STATE PA 17043 (1) $11,691.46 $6,000.00 $300.00 Total Credits (A + g + C) (2) $6 300 00 Total InteresUPenalty (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) 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. $5,391 46 (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) $5,391 46 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; X b. retain the right to designate whc shall use the property transferred or its income; X c. retain a revisionary interest; or X d. receive the promise for life of either payments, benefits or care? X 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? X 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? X 4. Did decedent own an individual retirement account, annuity, or other non-probate property? X 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 the information of which preparer has any knowledge. SIGNATURE OF PERSON RESPON. IBLE FOR FILING RETURN ADDRESS SIGNATURE OF PREPARER HER THAN RESENTATIVE DATE Q ADDRESS n~ Lfs ~ , ~ ~~CJ/ U,~ 3~s.~. ~-~~ ~-- s. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does no exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §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 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. -~ ~~ DATE Copyright 2000 David James Thorpe, Esq. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT is I ATE OF Mary E. Grove SCHEDULE A REAL ESTATE FILE NUMBER 21-02-0137 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER VALUE AT DATE 1 • Residence at 111 North Fifth Street, Lemoyne PA OF DEATH $100,041.00 TOTAL (Also enter on line 1 Recapitulation) I $100 041 00 (If more space Is needed, Insert additional sheets of the same size) Copyright 2000 David James Thorpe, Esq. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ~~ ~ H I c yr Mary E. Grove All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER Portfolio held with Prudential Financial which is attached 2. Neshaminy Bond FILE NUMBER 21-02-0137 VALUE AT DATE OF DEATH $77,574.07 $ 10,000.00 TOTAL (Also enter on line 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) $87,574.07 Copyright 2000 David James Thorpe, Esq. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER VALUE AT DATE OF DEATH 1. Allfirst Bank Certificate of Deposit 4,001.36 2 (Allfirst Bank Certificate of Deposit I 2,971.40 3 Allfirst Bank Certificate of Deposit 11,514.81 4 Allfirst Bank Certificate of Deposit 14,114.07 5 Allfirst Bank Certificate of Deposit 10, 000.00 6 Allfirst Bank Certificate of Deposit 7,338.42 7 Savings Account at Members First Credit Union 25.00 8 1990 Pontiac 6,500.00 9 Furnishings and Contents 2,415.97 TOTAL (Also enter on line 5, Recapitulation) I $58,881.03 Copyright 2000 David James Thorpe, Esq. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Mary E. Grove If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING.ICIINTTFnieniTie~ n~~...- FILE NUMBER 21-02-0137 A.Richard A. Grove B. C ADDRESS 309 Blacksmith Rd, Camp Hill , PA 17011 RELATIONSHIP TO DECEDENT wuv i ~ r-vvvrvtU r'KUF'ERTY: ITEM LETTER DATE NUMBER FOR JOINT MADE Include name of financial institutioDn and ban klaOccoun PuOmbeRo similar identi in number. Attach VALUE OF ASSET DATE OF DEATH % OF DATE OF DEATH TENANT JOINT deed forjointly-held real estate. ~ 9 DECD'S VALUE OF 1• A• INTEREST DECEDENT'S INTEREST A Allfist Bank Account Jointly owned with son, Richard A. Grove $ 5,053.00 50 $ 2,526.50 TOTAL (Also enter on line 6, Reca (If more space is needed, insert additional sheets of the same size) Copyright 2000 David James Thorpe, Esq. $2,526.50 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER 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 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. VALUE OF ASSET INTEREST (IF APPLICABLE ATTACH A COPY OF THE DEED FOR REAL ESTATE. ) VALU E 1. Prudential FinanciallRA 7,179.88 100 $ 7,179.88 2 ~Allfirst IRA ~ ~ ~ ~ 1,677.70 3 I Members First Credit Union I 8,858.95 I I I 8,858.95 TOTAL (Also enter on line 7 Recapitulation) $17 716 53 (If more space Is needed, insert addltlonal sheets of the same size) Copyright 2000 David ,lames Thorpe, Esy. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS tSlAlt OF Include unreimbursed medical expenses. ITEM DESCRIPTION NUMBER SEE ATTACHED SCHEDULE FILE NUMBER TOTAL (Also enter on line 10, (If more space is needed, insert additional sheets of the same size) AMOUNT 2, 961.62 $2, 961.62 Copyright 2000 David James Thorpe, Esq. FORM 16 REG. WILLS INVENTORY of all real and personal estate of deceased, late of (Number and street) (tsarough or Township) ,Allegheny County, Pennsylvania, (city) who died (Zip Code) (date of death) I'tRSONAL ESTATE SCHEDULE Copyright 2000 David James Thorpe, Esq. emo N ~7 b ~, ~ c~ - ~~ r ~~ To: Glenda Farner Strasbaugh ~`~ w From: Richard Grove, Executor ---,~ ~ -_, J;- ~ ~) CC: ~ -- ~- .T~ .. Date: 09/26/2008 .~ ' Re: Filing of Estate Tax Return, 21-2002-0137 Enclosed is an original copy of my mother's estate tax return. My attorney, Richard Rupp, said he would file this, and I assumed it had been done years ago. I am unable to contact him because he has now been barred from practicing law. If you need to contact me, I am at 717.948.3030 or rgrove@epix.net. • Page 1 1 ~~ ~== ~ ~~ ~~ C..~~~~t ~ ~~~.~ leg _~ ~ ~ -, ~ ~ /~ ~ ~ ~ ~~~ ~ ~ i, ,r ~ ~ % x 'sir ~ Y ~~. - ~ s ~ r t, , `' ~ ~ ,~ ~ ~ b ~ ~ ~ • ~ S • ~ _ ~ ,~ ~ ~ ,, ~ + z ~- ~ ~ ~ J ~ ~ ~ ~ ''' / ~ ,~, ~ ~ } ~ ~ ~ ~, .~ ~ ,a ~ ~I..a ~ - ~ ~ ~~~~ • ~ r • ~ ~r ~ ~; ~;, r • wr ~•'` _ m ~ ~ ~ `/ ~" ~ _ ~ ~~ 33Y 3~ f ii d ~. rte; GC ~~t ~J 'v~ '~. I~: .i,! Gi ~~ <~ Z 3 ~W~ W w o J ~ n ~ ~ ~~na az ~' W o O F F = W -~ ~ 3 0 O ~ ~ O m -- `, J H J ~ d ~ ~ \ Q `l , ~ ~ ~ r•d _.~ i ~ ~ ..r. ~ `~ jA v ~ ~ ~ O ~~ ~~ '+..f ~.. 3 ~ r~! IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF MARY E. GROVE, CUMBERLAND COUNTY, PENNSYLVANIA DECEASED ORPHANS' COURT DIVISION NO. 21-2002-0137ORPHANS' COURT ORDER OF COURT AND NOW, this 3rd day of October, 2008, an Inheritance Tax Return having been filed in the above matter, and upon relation of Paul Dibert, Chief of the Inheritance Tax Division of the Commonwealth of Pennsylvania, Department of Revenue, 1:he hearing previously scheduled for October 7, 2008, is cancelled and the Petition for Citation is hereby deemed moot. BY THE COURT, i ,, ~~' L~ J.~esley Oler;~r., J. Paul Dibert Chief of Inheritance Tax Division Robert Freedenberg Deputy Secretary for Taxation Commonwealth of Pennsylvania Department of Revenue Harrisburg District Office Strawberry Square 4`h & Walnut Streets Harrisburg, PA 17128-0101 Richard Rupp, Esq. 355 N. 21S` Street Suite 205 Camp Hill, PA 17011 > ``.~ ~- = C~ _ , r~ r- - ~ c~ ~ _ „ ~ , _ ~ -: ~t crt :rc In Re: MARY E. GROVE ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-02-0137 ORDER DATE: JUDGE'S INITIALS: TIME STAMP DATE: I CERTIFICATE OF SERVICE OF ORDER IN RE: ORDER OF COURT SERVICE TO: COMMONWEALTH OF PA DEPT OF REVENUE METHOD OF MAILING: ® USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 10-06-08 ENVELOPES PROVIDED BY• ^ PETITIONER ® JUDGE ^ CLERK OF ORPHANS COURT SERVICE TO: RICHARD GROVE METHOD OF MAILING: ® USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 10-06-08 ENVELOPES PROVIDED BY• ^ PETITIONER ^ JUDGE ® CLERK OF ORPHANS COURT p ty le of Orphans' Court COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -~-r,,-•.~,---, .,- -_<NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES ' .'~ 'Ap,p'RASSEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION OF,;DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 '_~;_..?'J L. .~, _ _ HARRISBURG PA 17128-0601 ZQQ9 ~Al' -4 Pik 12~ 30 CLERK; ! ORPH.,~.P~. ~ ~ ;OURT RICHARD C RUPP E~1Pb'~ -?! = ', r;f1,. PA RUPP & MEIKLE 355 N 21ST ST STE 205 CAMP HILL PA 17011 REV-1547 EX AFP (01-09) DATE 04-27-2009 ESTATE OF GROVE MARY E DATE OF DEATH 01-27-2002 FILE NUMBER 21 02-0137 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 06-26-2009 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF 'WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP CO1-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GROVE MARY E FILE N0. 21 02-0137 ACN 101 DATE 04-27-2009 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 10 0.,041.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 8 7,574.07 credit to your account, 00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) • of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 5 8.881.03 6. Jointly Owned Property (Schedule F) (6) 2x526.50 7. Transfers (Schedule G) (7) 17,716.53 8. Total Assets (g) 266,739.13 APPROVED DEDUCTIONS AND EXEMPTIONS: 12,634.00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 2.961.62 11. Total Deductions (11) 1~.59~_67 12. Net Value of Tax Return C12) 251,143.51 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Sch edule J) (13) 3,000.00 14. Net Value of Estate Subject to Tax (14) 248,143.51 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 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/Class A rate (16) 241,143.51 X 045= 10,851.46 17. Amount of Line 14 at Sibling rate (17) 7, 000.00 X 12 = 840.00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) •00 X 15 _ .00 19. Principal Tax Due (19)= 11,691.46 TAY (`DCTTTC. PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 04-25-2002 CD001111 315.79 6,000.00 01-06-2007 CD007755 .00 464.06 INTEREST IS CHARGED THROUGH 05-12-2009 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM * IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DU FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DU A REFUND_ S TOTAL TAX CREDIT 6,779.85 BALANCE OF TAX DUE 4,911.61 INTEREST AND PEN. 2,015.27 TOTAL DUE 6,926.88 (~ E IS LESS THAN S1, NO PAYMENT IS REQUIRED. E IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE EE REVERSE STDE OF THIS FORM FOR TNSTRIICT70NS-l COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES - ~ INHERITANCE TAX INHERITANCE TAX DIVISION RECORD ADJUSTMENT Po Box zeB6o1 " _ _ .. _~ ~.JDL~ITLY HELD OR TRUST ASSETS HARRISBURG PA 17128-0601 LU~ ~ I ie~`f - V i ~~i I~' ~ V ,.SIT nr,~ ,~~~ ~~~`!, , RICHARD A GROVE r~_~?<~ •' ~'~~ 309 BLACKSMITH RD CAMP HILL PA 17011 REV-1604 EX AFP (01-09) DATE 04-23-2009 ESTATE OF GROVE MARY E DATE OF DEATH 01-27-2002 FILE NUMBER 21 02-0137 COUNTY CUMBERLAND SSN/DC 196-14-3028 ACN 02112697 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CCI COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~• REV-1604 EX AFP CO1-09~ ** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ~* DATE 04-23-2009 ESTATE OF GROVE MARY E DATE OF DEATH 01-27-2002 COUNTY CUMBERLAND FILE N0. 21 02-0137 S.S/D.C. N0. 196-14-3028 ACN 02112697 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT N0. 8100532095 TYPE OF ACCOUNT: ( ) SAVINGS C ) CHECKING C ) TRUST CX) TIME CERTIFICATE DATE ESTABLISHED 11-02-1994 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: .00 X 0.500 .00 .00 .00 X .15 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT F'AID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE 0 P * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ C IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU, MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (6-88) t ~ INHERITANCE TAX r= - ~- ~ ~-~ EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME FILE NUMBER Mary E. Grove 2102-0137 REVIEWED BY ACN Eunice Baker 02112697 ITEM EXPLANATION OF CHANGES SCHEDULE NO. The above account has been adjusted to zero as the account was reported on the probate return. Row Page 1 - Pennsylvania ~ • BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION PO BOX 28U601 REV-1165 IT DOCEXEC <12-10) HARRISBURG PA 17128-0601 RICHARD C RUPP ESQ RUPP & M E I K L E NOTICE OF ASSESSMENT 3 5 5 N 21ST S T S T E 2 0 5 TAX AMNESTY NONPARTICIPATION PENALTY CAMP HILL PA 17011 FILE NUMBER :............................ 2102-0137 ESTATE NAME ............................ MARY E GROVE NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........ $363.61 Inquiries: 717-787-8327 Special Speaking/Hearing Needs Hotline: 1-800-447-3020 Appeal Due Date: February 15, 2011 If due date is on a weekend, petition may be filed the next business day. BASIS OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY The account identified above was notified of the opportunity to participate in Pennsylvania's Tax Amnesty program, which ran from April 26 to June 18, 2010. During the Tax Amnesty program, the Department of Revenue waived all penalties and half the accrued interest for anyone who filed and paid state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, any taxpayer who failed to take advantage of this limited opportunity is subject to a 5 percent nonparticipation penalty. Department records indicate this taxpayer did not participate in the 2010 Tax Amnesty program or the taxpayer's tax amnesty application was denied. Therefore, the 5 percent nonparticipation penalty applies to all amnesty-eligible periods and was calculated on the balance of remaining tax, penalty and/or interest. ~, This assessment may be appealed by petitioning the Board of Appeals. However, the board will only consider petitions contesting the 5 percent nonparticipation penalty assessment, because the appeal period(s) expired for the overdue tax, interest and/or other penalties that serve as the basis of this assessment. See reverse for appeals information. The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to: REGISTER OF WILLS r- 1 COURTHOUSE SQUARE c-~ -:~- -~ CARLISLE PA 17013 ~a ~~ =~-' `-~' ~:'7 ~ rn ~ _.. 3_ -~ °, ,. f ;, `_~ ~.... ---C `~ C .~-.: I GENERAL APPEAL INFORMATION An appeal may be filed electronically at www.boardofappeals.state.pa.us or in writing using a petition form (REV-65) and appeal schedule (REV-39). Forms are available online at www.revenue.state.pa.us or by calling 1-888-728-2937. Each Petition must contain the following: 1. Name and Address of Taxpayer 2. File Number 3. Notice Date 4. Estate Name 5. Assessed Penalty Due (call 717-787-8327 for current amount due) Each Petition must be signed and include an affidavit or affirmation that the facts contained are true and correct. If filing electronically, refer to the "signature" tab on the Board of Appeals online petition form. If filing an appeal by mail, send to: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG, PA 17128-1021 An appeal is considered to be timely if: (a) It is electronically submitted by 11:59 p.m. Eastern Time on or before the appeal due date; or (b) It is submitted in writing and bears a U.S. Postal Service postmark on or before the appeal due date. The Board of Appeals will hold hearings upon petitions as necessary, and a taxpayer will be notified of the time and place of any hearings. Questions to the Board of Appeals may be directed to 717-783-3664. PETITION FOR REASSESSMENT Any taxpayer against whom an assessment is made may petition for a record adjustment electronically or in writing within 60 days of the assessment notice date. Petitions must set forth in reasonable detail the grounds upon which the taxpayer claims the assessment is erroneous or unlawful. The department may require the filing of a bond or other security from anyone petitioning for reassessment. If required, a bond must be issued by a surety company authorized to do business in Pennsylvania and approved by the Insurance Commissioner. FILING OF LIEN The department must receive full payment or an appeal petition in the allotted time or a lien may be filed against the taxpayer for the assessed liability. PAYMENT OF ACCOUNT: The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to the appropriate County Register of Wills. OTHER CHARGES • Per Act 40 of 2005, any case referred to a collection agency may be subject to additional fees, including but not limited to attorney's fees and collection fees up to 39 percent of the liability not paid before referral. Other options for voicing objection include appealing to the Orphans' Court or filing election to have the matter determined at the audit of the account of the personal representative. FILE NUMBER :............................ 2102-0137 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME MARY E GROVE TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 101 7,272.20 363.61 Total 2010 Tax Amnest Non artici ation Penalt $363.61 NOTE: Liability includes tax, interest and/or penalties. • NPP Penalty is the 2010 Tax Amnesty 5 percent nonparticipation penalty authorized by Act 48 of 2009. For the current payoff amount call the BUREAU OF INDIVIDUAL TAXES at 717-787-8327. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: GROVE RICHARD A 309 BLACKSMITH ROAD CAMP HILL, PA 17011 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER - ------ ,o~d ESTATE INFORMATION: ssN: 196-~4-3028 FILE NUMBER: 2102-0137 DECEDENT NAME: GROVE MARY E DATE OF PAYMENT: 04/08/201 1 POSTMARK DATE: 04/08/201 1 couNTY: CUMBERLAND DATE OF DEATH: 01 / 27/ 2002 AMOUNT 101 ~ 57,669.84 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK#144 57,669.84 INITIALS: CJ RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 014267 REGISTER OF WILLS BOARD AF APPEALS ,- ,~ , P ° BOX 21021 -_ ~ pennsytvania ~ HARRISBURG, PA 17128-1021 _. t?E.PARTMENT OF REVENUE ~ ~ ~~'~ ~ ~- BOARD OF APPEALS RICHARD A GROVE ~',, , , 309 BLACKSMITH RD CAMP HILL, PA 17011 IN RE ESTATE OF: GROVE MARY E DOCKET NO. : TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: MAILING DATE: DECISION AND ORDER 1107256 Inheritance Protest 2102-0137 101 4/27/2009 .3/18/2011 I~URA HEISEY Direct Dial: (717) 772-3748 1=ax: (717) 787-7270 E=mail : Icacereshe@state. pa. us April 28, 2011 Section 2186(a) of the Inheritance and Estate Tax Act of 1991 provides, in part: Any party in interest, including the Commonwealth and the personal representative, not satisfied with the appraisement, the allowance or disallowance of deductions, the assessment of tax, or supplements or any other matter relating to any tax imposed by this article, within sixty days after receipt of notice of the action complained of may: (1) file with the department a written protest ... The notice of appraisement and assessment at issue was mailed 4/27/2009, and the Protest was filed 3/18/2011, after the statutory deadline. r _. _ _ _ _ 'GROVE MARY E BOARD DOCKET NO. 1107256 Page 2 of 2 Accordingly, it is hereby Ordered that the case is dismissed by reason of Petitioner's failure to comply with the provisions of the Inheritance and Estate Tax Act of 1991. FOR THE BOARD OF APPEALS CAROLYN L HOLT, MEMBER ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. A COPY OF THE APPEAL SHOULD BE SERVED ON THE DEPARTMENT OF REVENUE, OFFICE OF CHIEF COUNSEL, P.O. BOX 281061, HARRISBURG, PA 17128-1061. ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU BY THE APPROPRIATE BUREAU. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). Board of Appeals ~ PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ www.revenue.state.pa.us '���;iU� pennsylvania `�' DIEPARTMENT OF REVENUE BUREAU UF INDIVIDUAI TAXES INHERITANCE TAX RE=V-1607 EX AFP (12-12) INHERITANI:E TAX DIVISION STATEMENT OF ACCQUNT PD BOX 28�601 NARRISBURI; PA 17128-0601 ^� „}--n � r - r ._ :i:.. 'J� .�:.�:J�x. , ..4:.�,i .{ .•'i \ :_. . �, DATE 05-06-2013 ��'``yL' ~ `'` �t' � `'� ESTATE OF GROVE MARY E ' � ���L �� ��.� v �� DATE OF DEATH 01-27-2002 i �II � FILE NUMBER 21 02-0137 COUNTY CUMBERLAND RICHARD C RUPP ESQ v��tii�. ..'� ACN 101 RUPP & MEIKLE: �;�:�f:>�h��' 4,+�=ti;iZ� 355 N 21ST ST� STE 20( Amount Remitted� CAMP HILL PA I7�T���'���}k' '`�F^�.' �'�, MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARIISLE PA 17013 NOTE: To ensure proper credit to your account> sutrmit the upper portion of this form with your tax payment. CUT ALONG THIS LINE --� RETAIN LOWER PORTIDN FOR YOUR RECURDS E-- REV-1607 EX AFP C12-12) *** INHERITANCE TAX STATEMENT OF ACCOUNT �** � ^ ESTATE OF:GROVE MARY E FILE N0. : 21 02-0137 ACN: 101 DATE: 05-06-2013 THIS STATEMENT PROVIDES CURRENT STATUS �F 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: 07-24-2009 PRINCIPAL TAX DUE: 11 ,691 .46 PAYMENTS CTAX CREDITS] : PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMEER INTEREST/PEN PAID C-� 04-25-2002 CD001111 315.79 6,000. 00 01-06-2007 CD007755 .00 464. 06 12-15-2�10 AMNP PEN 363.61 . 00 04-08-2011 CD�14267 2,758.23- 7,669.84 BALANCE OF UNPAID INTEREST/PENALTY AS OF 04-09-2011 TOTAL TAX PAYMENT 11 ,691 .46 BALANCE OF TAX DUE .00 AMNESTY NON-PARTICIPATION PENALTY HAS BEEN ASSESSED INTEREST AND PEN. 14. 10 TOTAL DUE 14. 10 * IF PAID AFTER THIS DATEd, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECI"ED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF 1"HIS FORM FOR INSTRUCTLONS. � � � PAYMENT: Detach the top portion of this notice and submit with your payment made payable to the name and address printed on the reverse side. Tf oayment is for a resident decedent, make check or money order payable to: Register of Wills, Agent If payment is for a non-resident decedent, make check or money order Payable to: Commonwealth of Pennsylvania Failure to pav the tax, interest, and penaltv due may result in the filing of a lien of record in the approvriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, mav be requested bv completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REY-1313). Applications are available from department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers with svecial hearing and/or speaking needs: 1-B00-447-3020 (TT only). REPLY T0: Questions regarding errors should be addressed to: PA Department of Revenue, Bureau of Individual Taxes. ATTN: Post Assessment Review Unit. PO Box 280601. Harrisburg, PA 17128-0601, or ca12 (717) 787-6505. DISCOUNT: If anv tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-par}icipation penalty is computed on the total of the tax and interest assessed, and not paid before Jan. 18, 1996, (the first day after the end of the tax amnesty period.) INTEREST: Interest is charged beginning with first dav of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a dailv rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsvlvania Non-resident Instruction Booklet (REV-17367 or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .OD0164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2D07 8% .OU0219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice 3ssued after the tax becomes delinquent Will reflect an interest calculat3on to 15 davs beyond the date of the assessment, If payment is made after the interest computation date shown on the notice, additional interest must be calculated. .____. -__.- r. _. . _ _. . .__. . _ _._... � pennsylvania DEPARTMENTOFREVENUE BUREAU OF INDIVIDUAI. TAXES INHERITANCE TAX REV-1607 IX AFP U2-1D INNERITANCE TAX OIVSSION STATEMENT OF ACCOUNT PO BOX 280601 HARNISBURG PA 17128-0601 F;�";;G,F;i;���} .� -:-i.;n: tiF DATE 06-24-2013 ii`G;`���it ',:,`; lfi'� '�,�,'fl,i..'i ESTATE OF 6ROVE MARY E 9 p,;� DATE OF DEATH 01-27-2002 ��,!iJ ��J�. l i I I 1 �j9 FILE NUMBER 21 02-0137 COUNTY CUMBERLAND RICHARD C RUPP ESQ CLEi���.� Gi� ACN 101 STE 205 355 N 21ST sr Gri�'HAhlS' CUt3r"�T Amount Remitted CAMP HILL CUt�B,ERf�t�19a6@�, �Q MAKE CHECK PAYABLE ANU REMIT PAYMENT T0: � REGISTER OF WILLS ��. 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper cretlit ko your account, submit the upper porTSOn of this form with yaur tax payment. CUT ALON6 THIS L�HE _ _ _ _1 RETAIN LOWER PORTION FOR YOUR RECORDS � " " " ' - - - " ' . " " '." " "" " " " " " " - - - - " " " " " " " " - - - - - - - " ' REV-1607 EX AFP C12-12) �*'� INHERITANCE TAX STATEMENT OF ACCOUNT ■*■ ESTATE OF:GROVE � MARYi E FILE N0. : 21 02-0137 AGN: 101 DATE: 06-24-2013 THIS STATEMENT PROVIbES CURRENT STATU OF THE STATEU ACN IN THE NRMEU ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATIONIOF ALL PAYMENTS, �ITHE WRRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FI6URE. DATE OF LAST ASSESSMENT OR RECbRD ADJUSTMENT: 07-24-2009 PRINCIPAL TAX UUE: 11,691 .46 PAYMENTS (TAX CR�DITS) : PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-25-2002 CD001111 315.79 6,000.00 01-06-2007 CD007755 . 00 464.06 12-15-2010 AMNP PEN 363.61 .00 04-08-2011 CD014267 2,758.23- 7,669.84 BALANCE OF UNPATD INTEREST/PE�IALTY AS OF 04-09-2011 TOTAL TAX PAYMENT 11 ,691 .46 ; �' BALANCE OF TAX DUE .00 AMNESTY NON-PARTICIPATION PEN/I�LTY HAS BEEN ASSESSED INTEREST AND PEN. 14. 10 '� TOTAL �UE 14. 10 * IF PAID AFTER TI{IS DATE, SEE REVE���tSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS '�REFLECTED AS A "Cl2EDIT^ CCR), VOU MAV BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FORM FOR INSTRUCTIONS. ^^ _[�I'ti)/ +`v\J ___ I,, . __ . ....__ . . __ ._ . _. ._ . _._ _._ PAYMENT: Oetech the top Do�tion of this nokice and sub�it wikh your OaY�ent waAe oaYable to the nawe and atltlress vrinYetl on the reversa side. If oaYSent is for a raziE�nt decetlent, �ake e�eck or eoney ortler oaYable to: Reeister of Wills. Ayent If oaYmant is for a non-rasident decetlent, naka cheek or noney orEer oaYeble So: Co�eom+ealth of Pannsylvania Feilu�e to pay the Yex� inte�ast, and penaltY tlue maY rasulf in khe filinp of a lian of reco�d in the aoorooriata county, or khe issuanea of en Orphan's Court ciiation. - REFUND (CR): A refuntl of a tax credit, which �as not requesYetl on the tax return, may be reauestatl by co�pletinp an "AOOlieation for Refuntl of PennsYlvan3a Inharitance and Estate Tax" (REV-1313). Apolications are available fron tle0a�tnant's web siYe at �.�avanue.stake.pa.usr anv Re9ister of Wills or Ravenue Oistrict Office or frow tha deDartnant•s 24-ho�r ans�erine service: 1-800-362-2050; services for t�oarers wiih soecial hearing antl/or soeaking nee0s: 1-800-447-3020 (TT onlv). REPLV T0� puastions reBertline errors shoultl ba eddressetl to: PA Daoar4�enY of Revenue, Buraau af Intlividual Taxes. ATTN: Post Assass�ent Reviar Unit, PO Bwa 280601, Harrisbure� PA 17126-0601, or eall p17) 787-6505. DISCOUNT: If arry tss tlue is oaid within khree calandar wonths after tha docetlent's tleath. a five oercent d5scouni of the tax oaid is ellowetl. PENALTY: The 15 oarcent t� a�nestv non-aerticivation oanaltv is co�putetl on !he total of tha iu anE interest assessed. end not paitl before Jan. 18, 1996. (the tirst tlay aftar the entl of the tu a�nesty oeriotl.) INTEREST� Interest is chareetl bepinnine wikh firs4 dav of tlalinquanev, or nine sonths antl one dav froe the tlafe of tleattir to tha date of pay�ent. Tues which becana dalinauant befon Jan. 1. 1982, baar interest at the rake of six percent oar annuw calculated at a tlaily rate of 0.000164. pll tax�s which beca�e tlelinquent on and after Jan. 1, 1982, will bear interest ak a rate �hich varies fros year to vear wiih the rata announced bv the PA Deoart�ant of Revenue. Raias for 1982 throuah 1999 can be fouod in the PennsYlvania ResiEent Instruction Booklet (REV-150ll, the Pennsylvania Non-resitlani Instrue4ion BookleY (REV-1736) or on the Deoert�ent of Revanue Web sita ww.rovonua.stata.oa.us. The aoclieable interesY rates for 2000 Yhrouph 2013 are: InYerest Oailv Interast Daily InteresY Deilv Year Hate Fac4or Year Rate Factor Year Rate Factor 2000 8X .000219 2001 9Y. .00024] 2002 6Y. .000164 2003 5Y. .000137 2004 4Y. .000130 2005 SR .000137 2006 ]% .000192 200] BY. .000219 2008 ]Y. .000192 2009 5X .0�0137 2010 4Y. .000110 2011-2013 3Y. .000082 Interest is calculated as tollows: INTEREST = BALANCE OF TAX UNPRID % NUMBER OF ¢OYS DELINOUENT X MIIY INTEREST FACTOR Ariv nokire iSSUeE efter khe tax becoees tlelin0ueni will reflect an 3nteresk calculation to 15 davs bevontl Yhe dafe of tha assess�ent. It oN�eni is nede afYer the inte�ast cowpufation dafe shwn on the notita, atltlitional in4erasY aust be ealculatetl.