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HomeMy WebLinkAbout02-0146Estate of PETITION FOR PROBATE and GRANT OF LETTERS .*~TLE I. BAKER No. 21-Oa -! also known as Deceased. Social Security No. 1 To: Register of Wills for the County of Cumberland 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 execut_Q~_.s in the last will of the above decedent, dated February 12, 2001. and codicil(s) dated in the named (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Curaberland County, Pennsylvania, with her last family or prin'cinal resid.ence at 20~ South ~ashington St., ~eehaniesbur~, PK 17055 ~2~c~_~~-~-~ /~,"~-~t~r~/c- (list street, number and muncipality) Decendent, then 96 _years of age, died January 28, 2002 ,~1~ , at Holy Splri~-Hospital, Camp ttill, PA 17011 Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: House and Lot of Ground situate High St. Mechanicsburg, PA $ 7%,000o00 $ $ 7~,000.00 at 20~ South WHEREFORE, petitioner(s) respectfully presented herewith and the grant of letters theron. request(s) the probate of the last will and codicil(s) Testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) ~0 ,//~-jane~:-A. Baker Charles St. Mechanicsburg: PA 170,~_~ OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND J The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. nd subscribed Sworn to or affirmed..a ~' before me this '/tl~ __ day of Februar~ '7 ~z~ 2002. ~ ~,~ L.. ~/~ r .... i~ Register ~.~2~dgr/ 21-2002-146 Estate Of ]~,fk'RTLE I. BAKER , Deceased DECREE OF PROBATE AND GRANT OF LETTERS February 8th AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 12, 2002 described therein be admitted to probate and filed of record as the last will of Myrtle I. Baker Testamentary and Letters ............. ~_~00& in consideration are hereby granted to Russell L, Baker and Janet Ao Baker FEES Probate, Letters, Etc .......... Short Certificates(3) .......... $ 9.0 0 Renunciation ................ $ x-Pages (3) $ 9.00 JCP 5.00 TOTAL __ $ Filed P..E.b..r .u.a..r.y...8..t .h.: .2.0. .0.9...$.2..~.~.: 9.O.. Register of Wills Mary C. Lewis J. Robert 8tm]f?ev 44-WORNEY Market oquare tB!dg'°' SumEt. L No.) Mechanicsburg, PA 17055 06356 ) ADDRESS 717 -766-9673 PHONE MAILED LETTERS TO ATTORNEY his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 7913956 No. JAN 3 0 2002 Date '. MYRTLE I. BAKER Cumbertc~nd COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Iz FEMALE [~. 186 -- lO -'4466 1~-"7~.1 ~, I ~:~ [~~ ....... ~, I I I ' ' ' I --"" I~ I~ I-.. .,.o ,. 1~,~ ~ ~/~/ ~~ ' I,~ PA 17055 O_vA- 44. 21-2002-146 LAST WILL AND TESTAMENT OF MYRTLE L BAKER I, MYRTLE I. BAKER, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all former Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can be conveniently done. 2. I give and bequeath fifty (50%) per cent of my estate to to my daughter-in-law, MARIE S. BAKER, my granddaughter, LINDA C. SENTS, and to my greatgrandson, JEFFREY ALAN GUCKELBERGER, share and share alike, with the stipulation however, that in the event my daughter-in-law, MARIE S. BAKER, should predecease -1- me, then in such event, I give and bequeath her share in my estate to my granddaughter, LINDA C. SENTS. In the event that my greatgrandson, JEFFREY ALAN GUCKELBERGER, has not attained the age of twenty (20) years at the time of my decease, I direct that his share in my estate be deposited or invested in an interest bearing account or certificate where the same shall remain until such time as he attains the age of twenty (20) years, at which time the same shall be paid over to him in its entirety, absolutely and unconditionally, free and clear of all further restrictions. 3. I give and bequeath the remaining fifty (50%) per cent of my estate to my son, RUSSELL L. BAKER, absolutely and unconditionally. 4. For the purpose of facilitating the settlement and distribution of my estate, I hereby authorize and empower my Executors hereinafter named, to sell any and all real estate which I may own at the time of my decease, at either public or private sale or sales. LASTLY, I nominate, constitute and appoint my son, RUSSELL L. BAKER, and his wife, JANET A. BAKER, Co-Executors of this my Last Will and Testament and in the event that both the said RUSSELL L. BAKER and JANET A. BAKER, his wife, should predecease me, or should neither of them be able to serve in such capacity for any -2- reason, then in such event, I nominate, constitute and appoint my grandson, KIRK W. BAKER, Executor of this my Last Will and Testament, in their place and stead, and in all instances, I direct that my said personal representatives be excused from posting bond or other security for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this of February, A. D. 2001. Myrtle I. Baker Z-/day (SE ) Signed, sealed, published and declared by the above-named, MYRTLE I. BAKER, as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. -3- COMMONWEALTH OF PENNSYLVANIA ) · SS COUNTY OF CUMBERLAND ) I, MYRTLE I. BAKER, the testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the same instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act and deed, for the purposes therein expressed. Sworn and subscribed to before me this / ~ ,Z-day of February, 2001. Notary Public Myi'tle I. Baker COMMONWEALTH OF PENNSYLVANIA ) · SS COUNTY OF CUMBERLAND ) (SEAL) We, the undersigned, J. ROBERT STAUFFER and SUSAN A. McCOY, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testatrix, MYRTLE I. BAKER, sign and execute the instrument as her Last Will and Testament; that the said testatrix 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, duress or undue influence. Sworn and subscribed to before meth~is /2 'FdayofF_e.bruary;,2001. NotarfPublic Notaxial Seal Mafilyn E. WiUiams. Notary Pul~ti¢ V!,echan csburg Boro, Cumberland County My Commission Expires Nov. 6.2001 Mem,~e,t. penn,qvlvanta A~.~ociatino of Nntafies -4- CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: ~,%rRTLE I. BAtqER Date of Death: Januar7 28, 2002 Will No. 2002-0011_[6 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on February 21., 2002 : Name Address RUSSELL L. BAi~ER-708 Charles St.; Meehaniesburg; PA MARIE S. BAIr~.R'296 South George St., Mechanicsburg, LINDA C. SEh~S-510 West Main St., Mechanicsburg, PA 17o . JEFFREY A. GUCKELBERGE~-R. D. 2, Box 119, Smethport, PA 167~9 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None Date: February 21, 2002 ~ature 7 -- ~ Name J. Robert Stauffer cz~ Address '~:~ g) ,: .:r:: Market Square Bldg, Mechanicsburg, PA 170~ : ~" wa Telephone {Il3 - 766-9673 ~ ~ Capacity~ ~ Personal Representative X Counsel for personal representative i..-~ t....~ ®~ o o o COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 171.28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 000994 REV 1500 EX (6 00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT r'H r'lr'!^! I1",1~: ~ttl ',' . \'--t FILE NUMBER 2 1 -~ 0 O1 COUN~ CODE YEAR NUMBER I- Z U.I ,,-, Z o Q. u~ u.i o DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) BAKER, Mifrtle I. DATE OF DEATH (MM-DD-YEAR) 1 DATE OF BIRTH (MM-DD-YEAR) January 28, 2002J June 29, 1905 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) N/^ SOCIAL SECURITY NUMBER 186 - 10 - hJ_l-66 46_ [~1. Original Return [~4. Limited Estate [~6. Decedent Died Testate (Altach copy of Will) [~]9. Litigation Proceeds Received ~]2. Supplemental Return [~42. Future Interest Cotnpromise (date ol death after 12-12-82) [~7. Decedent Maintained a Living Trust (Attach copy o{ Trust) ]I0. Spousal Povedy Credit (dale ct death between 12-31-91 acd 1-1-95) [~] 3. Remainder Return (date of death prior to 12-13-82) [~5. Federal Estate Tax Return Required _Q_ 8. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) (A~ch Sch O) NAME J. Robert Stauffer FIRM NAME (If Applicable) Same TELEPHONE NUMBER 14. 717-766-9673 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Padnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Properly (Schedule F) (6) ~--] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. COMPLETE MAILI.~G ADDRESS Market ~quare Bld. g I West Main St. Mechanicsburg, PA 17055 80,000, O0 0.00 0.00 0.00 102,397 · 27 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) O.OO O.OO OFFICIAL USE ONLY (8) 182,397.27 32,331.23 O,OO (11) (12) (13) 32,331.23 15o,o66.04 0.00 (14) 150,066.04 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amounl of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due O. OD x .o __ 1-L50,066. O[~- x.O__ O. OD x .12 O. OD x .15 (15) (16) (17) (18) (19) 0.00 6,752.97 0.00 0.00 6,752.97 SOCIAL SECURITY NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Decedent's Complete Address: STREET ADDRESS 20~ South Washington St. CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 4:~00.00 225.oo Interest/Penalty if applicable D. Interest O o OO E. Penalty O. O0 ISTATE PA J ziP (1) Total Credits ( A + B + C ) (2) Total Interest/Penally ( D + E ) (3) 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. (5A) 6,752.97 4~725.00 OoOO 0o00 2,027.97 0.0o B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 2,027 · 97 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS AS PART OF THE RETURN. 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] [] C. retain a reversionary interest; or .......................................................................................................................... [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S..~ RE OF PERSON RES_PON~IBLE FOR FILING RET,U~tN .~ ~ DATE ADDRESS ,.// -' ' ~ 708 Charles St., ~hanicsburg, PA 17055 ~ss - / S 'r~d ~ Hamke~ qua g,, Hechanicsbum~, PA 170~g For dates of death on or after July 1, 1994 and before Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the sullying spouse is 3% F2 aS. ~9~6 (a)(~.~)(i)l. For dates of dealh on or after Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~iving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a sullying spouse from tax, and the statuto~ requirements for disclosure of assets and filing a tax return are still applicable even i~ the su~iving spouse is the only beneficial. For dates of death on or a~er July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child Menty-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)(12)]. 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 lransfers 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 ar individual who has at least one parent in common with the decedent, whether by blood or adoption. REV I~2EX + (197) '~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE M-y-RrT, r,l:;,, ]: T~i~i~ FILENUMBER 21-02-0]]~6 2oo2-oo1.4.6 All real prope~ o~ed some~ or a~ a tenant in common must be repoded a( fair market value. Fair manet value is defined as the pdce at which prope~ 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 properly which is jointly-owned with right r survivorship must be disclosed on Schedule F. ITEM NUMBER 1. .& LL the an(] VALUE AT DATE DESCRIPTION OF DEATH 'P~IA'? CE]{TAII'.,T house arid lot of Gro~md slbuate in Borough of I.~echanicsb~.~rg, County of Cumberland State of Pe~'~nsy].van:i.a, presently known numbered as 20~ So~th WashLn~ton Street, ~echanicsb~ Pennsylvania. Sold to tIichae]. L. Stor~e for ~;~)0, 000. 00. Setl;!emo~]t Statement ~.s herewi, th. 80,000.0~ TOTAL (Also enter on line 1, Recapitulation $ 80,000.0( (If more space is needed, insert additional sheets of the same size) COMMONWEA[HI OF PENNSYLVAHIA INtlFRIIAi',JCF lAX RFII_IRN RESIDEN l DECEDEN )' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ~FfRTLL I. BAtLE~R FiL~ ~UMBER-- 2 .L - 02- 01~ 1.6 2002-00146 Include Ihe II-EM NUMBER 10. m~cee(I.'~ of lili.g.qfio, .q,(f the dn e fhe pmcemls were mc~lved hy Ilm e~l.qlp. All pmp,.~ly jol,l¥ow, ed with file right of survlvo~shl ~ taus! be disclosed ~n Schedule F. DESCRIPI ION P}~C Bank, N. A., Checking Account No. ~0-0102-1367. PNC Bank, N. A., Savings Account No. ~0-03!~3-40~2. It. B. Mclure, refund for heating oil. Comcast, TV cable refund. Housemaster, refund. Farmers Mutual Insurance Co., claim for paint Splash. Proceeds from Chuck Bricker Auctioneer, from sale of b. ous e hoid furnishings. I, ititz Mutual Insurance Co., refund for unexpired homeowners t'nsurance. Michael L. Stone, refund of Coun~ and Borough Taxes from 8/~0/02 to 12/31/02. Michael L. Stone, refun~ of School Taxes from 8/30/02 to 6/30/03. TOTAL (Also enter on line 5, Recapilulation) VALUE AT DATE OF DEATH $ 12,950.77 84 , 227.79 ~75.24 12.78 ~o.oo 2,~FF.5o 1,120.00 276.00 103.91 825.28 $ 102,397.27 EV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21_02_01].i.6 'l'~]l.[lkl., I. BAh ... ~nn~_nn-~/.~. Debts of decedent must be reported on Schedule I. ITEM NUMBEF DESCRIPTION AMOUNT A. 1. 10. 11. FUNERAL EXPENSES: IIoll:Lnger Funeral I{ome, Mt. vania, £uneral e×penses. }{o].].y S. ' .. Pennsyl ~. prlngs, - ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) JD.t~o t A o ~aker Social Security Number(s)/EIN Number of Personal Representative(s/ Street Address 708 Charles Street City I'¢echanicsburg, ..... Slate PA Zip 170~ Year(s) Commission Paid: 2002 Attorney Fees J. Robert S'bauf.fer, Esq., attorney fee. Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation) Claimant Russell L. Baker - 181-22-7662 - 208-24-176~ Street Address City Relationship of Claimant to Decedent State___ Zip Probate Fees Register of Wills of Cumberland County', Pennsylvania, Letters Testamentary. Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal, Estabe Notice. Verizon, January 2002 telephone. United Water Pennsylvania, ~uary 2002 water. PPL Electric Utilities, January 2002 electric. Verizon, February 2002 telephone. PPL Electric Utilities, February electric. United Water Pennsylvania, February 2002 water. The Sentinel, Estate Notice. Howard Cohen, M. D., Medicare deduction. PPL Electric Utilities, March 2002 electric. TOTAL (Aisc enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) .$ 6,307.00 3,500. O0 3,5oo. 00 6,000.00 258. oo 75 · O0 18.12 5a.14 35.77 18.42 19.43 6.61 77.63 25.00 17.87 $ CARRIED FORWAR ITEM NUMBER SCHEDULE tt FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND' MISCELLANEOUS EXPENSES DESCRIPIION Please Print or Type ~J.~ NUMBER 21-02-0146 2002-00146 AMOUNT 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41 · 42 · 43. 48. Verizon, March 2002 telephone. Borough of Mechanicsburg, 2nd. Quarter Sewer and refuse charges. Barry Heckard, Sr., Tax Collector, 2002 County and Borough Taxes. United Water Pennsylvania, March 2002 water. Penns'ylvania State Retirement, refund of overpa'yment. Verizon, April 2002 telephone. PPL Electric Utilities, April 2002 electric. Un:ired Water Peomsylvauia, &pril 2002 water. Lititz Mutual Insurance Co., homeowners insurance. Verizon, May 2002 telephoue. United Water Pennsylvania, May 2002 water. PPL Electric Utilities, May 2002 electric. Borough of Mechanicsburg, 3rd Quarter Sewer and refuse charges. Verizon, June 2002 telephone. PPL Electric Utilities, J~ue 2002 utilities. United Water Pennsylvania,. June 2002 water. PPL Electric Utilities, July 2002 electric. United Water Pennsylvania, July 2002 water. Barry IIeckard, Sr., Tax Collector, 2002-2001 School Verizon, July 2002 telephone, final bill. Remax, real estate sales commission. Remax, Notary fees. Penn Attorneys, Buyers Title Insurance premium. Recorder of Deeds, real estate transfer tax. Commonwealth of Pennsylvania, real estate transfer tax. Remax, transaction fee. Penn Pest Control, termite treatment. Allfi~s$ Bank, towards Buyer's Settlement'costs. PPL Electric Utilities, final bill. United Water Pennsylvania, final bill. Register of Wills, filing Inventory and Pennsylvania Inheritance Tax Return. Register of Wills, reserved to filing First and Final'Account. TOTAL..... , .$ $ i8. ii 60.40 303.81 6.61 21.84 18.20 16.02 6.71 3~6 O0 18:17 6.71 17.87 60.40 18.14 15.84 6.71 17.09 6.71 4,800.00 4.00 677.00 8OO.OO 8OO.OO 125.oo 710.20 2,400.00' 24.28 ll. O0 25. O0 ~ Zl3. qo 32,331.23 Page - 2 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~,~fRTI,E I. BAKE~-~ SCHEDULE J BENEFICIARIES FILE NUMBER aoog-oo 4s NUMBER e II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) MARIE S. BAKER 296 South George St. Mechanicsburg, PA 17055 LINDA C. SENTS 510 West Main St. Mechanicsburg, PA 17055 JEFFREY A. GUCKELBERGER R. D. ~, Box 119 Smethport, PA 16749 RUSSELL L. BAKJ~ 708 Charles Street Mechanicsburg, PA 170~ RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Unremarried Daughter-in-law. Granddaughter Greatgrandson So~ AMOUNT OR SHARE OF ESTATE One-sixth share of Estate. One-sixth share of Estate. One-sixth share of Estate. 0ne-half (50%0) share of Estate. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART ].!. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Z '61,61 jo t~¥ sep.!::,npH 'Al eI:3!HV eeS Atlee4 .~o All.~,os.~ed ot s. petl~ette ecI A.m steetls i.uo!t!pp¥ 'Hess. I.UO!l!pp. jo ,(.,e^o:~s!p jo sX.p At.~!q1, u!tu!.~ pel!j ecI tsnt,u ,(.mtu.,,,u! luemelddns ¥ 'e/,H..lueseJdeJ liUOs.ed jo Suetu~lu!odd. ,etj. sqtuotu ee.qt U~tlH,~ pel!J ecI jsntu X.ofue^u! u¥ SNOI I.::)IltI.I. SNI ~tU°l'q AeC] ~00~ L,z~m-~ .................... q~-~ /Va: ~:~,:[~q~oT~z~qo~N ~,~,:[9, D ~e'l:,z~q~) 'em e.~ojaq paclHosqns pue ~eqo~oo :ss (INV'liFlal~ln3 dO A/NIIOD VINVAIASNN~Id dO HI'IVHMNOININO::) LZ O0 6L LL oo 9Lz poseaoap L~tSIV~ ' I jo olelsa leUOS~Od pue leal atll lo A~olua^ul 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 001 724 J ROBERT STAUFFER ESQUIRE MARKET SQUARE BUILDING MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 186-10-4466 FILE NUMBER: 2102-01 46 DECEDENT NAME: BAKER MYRTLE I DATE OF PAYMENT: 10/15/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/28/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,027.97 REMARKS: TOTAL AMOUNT PAID' J ROBERT STAUFFER ESQUIRE $2,027.97 SEAL CHECK# 311 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDTVTDUAL TAXES .~NHERITANCE TAX DTVTSION DEPT. 280601 HARRISBURG, PA 17128-0601 COMNONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSMENT OF TAX J ROBERT STAUFFER MARKET SQUARE BLDG I N MAIN ST MECHANICSBURG PA 17'055 DATE ESTATE OF DATE OF DEATH FZLE NUMBER COUNTY ACN RE¥-IE4? EX AFP (01-12) 12-02-2002 BAKER MYRTLE I 01-28-2002 21 02-01q6 CUMBERLAND 101 Amount Rem/fred HAKE CHECK PAYABLE AND REMZT PAYHENT TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LINE ~ RETATN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP ¢01-02) NOTTCE OF TNHERTTANCE TAX APPRAXSEMENT, ALLONANCE OR DTSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF BAKER MYRTLE I FTLE NO. 21 OZ-01q6 ACN 101 DATE 12-02-2002 TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATZON CONCERNTNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks end Bonds (Schedule B) (2) $. Closely Held Stock/Partnership [nterest (Schedule C) ($) q. Mortgages/Notes Reca/vabla (Schedule D) (q) $. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liab/1/t/as/L/ans (Schedule I) (10) 11. Tote1 Deductions 1~. Nat Value of Tax Return 80zO00.O0 .00 .00 .00 102~97.27 .00 .00 (8) $2,$31.2~ .00 NOTE: To /nsure proper credit to your account, subeit the upper port/on of th/s fora w/th your ~ax pay,ent. 13. NOTE: 182,:597.27 (11) 32.3~1.23 (12) 150,066. Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 Nat Value of Estate Subject to Tax (lq) 150,066. Oq Zf an assessaent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 w111 reflect figures that include the total of ALL returns assessed to date. (~5) .00 x O0 = .00 (16) 150,066.0q x Oq5= 6,752.97 (~7) .00 x 12 = .00 (~a) .00 x 15 = .00 (~9)= 6,752.97 AMOUNT PAID ASSESSMENT OF TAX: 15. Amount of Line lq et Spousal rata 16. Amount of L/ne lq taxable at Lineal~Class A rata 17. Amount of Line lq et S/bl/ng rata 18. Amount of L/ne lq taxable at Collateral/Class B rata 19. Princ/pal Tax Due TAX CRED:;TS: PAYMENT RECEIP] DTSCOUNT I.+) BATE NUMBER TNTEREST/PEN PATD (- O$-ZZ-ZOOZ CDOOO99q Z~6.Bq 10-15-Z002 CDOOIT2~ . O0 ZF PAZD AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDZTIONAL INTEREST. q,500.00 2,027.97 TOTAL TAX CREDZT I 6,76fi.81 BALANCE OF TAX DUEI 11.8qCR ZNTEREST AND PEN. J .00 TOTAL DUE I 11.8qCR ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REI~UTRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR}, YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (coltatarat) rate on any such future interest. To fulfil! the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of 2000. (TI P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Hake check or money order payabZa to: REGISTER OF giLLS, AGENT A refund of a tax credit, which ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of gills, any of the Z3 Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-800-$6Z-ZOSO; services for taxpayers aith special hearing and / or speaking needs: 1-800-~47-$0Z0 (TT only). Any party in interest not satisfied eith the appralsaaent, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice oust object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Oept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid aithin three (3) calendar months after the dacedant's death, a five percent CSX) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent per annue calculated at a daily rate of .00016~. All taxss ahich bscaaa delinquent an and after January 1, 198Z wit1 bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through gOOg era: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOX .0005~8 1992 9Z .O00Zq7 1983 16Z .000q$8 1993-199q 7Z .O0019Z 198q llZ .000301 1995-1998 9X .000Z~7 1985 13Z .000356 1999 72 .OO019Z 1986 XOZ .O0027~ ZOOO 8Z .O00ZX9 1987 9Z .O00Zq7 ZOOl 9Z .O00Z~7 1988-1991 IIZ .OOO30l ZOOZ 6Z .00016q --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. II',! ']'F[E (,01RT OF OOfl/IO~..I PLEAS OF CUI.IBEIiI,A~,~D COUNTY, PE?INS.~U.,VAI. IIA. N0 2002-001116 0RPItANS' COURT DIVISIOII. FIRST ,~]',TD FI?{AL ACCOUHT OF RUSSELL L. BAKER AIID JAI,EET A. BAKER, EXECUTORS 0F THE LAST WILL Ah,rD TESTA?IEI'~T OF MYRTLE I. BAKER, LATE OF T~-EE BORO17GH 0F NEC~I&I'~ICSBURG, COUNTY OF CUMBERLAI,FD A?.TD STATE OF PEI'~NSYLVA}TIA~ DECEASED. Date of Death: January 28, 2002. Dates of Advertisement of Letters Testamentary: In the Cumberland Law Journal: February 22 and March I and 8, 2002. In The Sentinel: February 18 and 25 and March 4, 2002. PRINCIPAL ACCOUNT Debits Accountants charge themselves with the following receipts and assets of decedent's estate, consisting of real estate and personalty as follows, to wit: 20O2 1/28 1/28 3/22 3/22 5/2 5/30 6/12 7/lO 9/3 9/lO 9/20 9/20 9/20 Checking Account No. ~0-0102-1367. $ -Performance Money Market AccOunt No. 50-0353-48~2. H. B. McClure, Heating 0il, refund. Comcast, TV Cable refund. Harry Cupp, garage rental. House Master, refund. Farmers Nut,al Insurance, paint splash on house. Harry Cupp, garage rent. Michael L. Stone, proceeds from purchase of house. Chuck Bricker, proceeds from sale of furnishings. Lititz Mutual, Insura.nce, refund. Michael L. Stone, refund on unexpired 2002 County and Borot~gh Taxes. Michael L. Stone, refund on unexpired 2002-2003 School Taxes. GROSS PRINCIPAL ~' AooE]?S AND REC[~ZPTS ..... . ............. .. 12,950.77 84,227.79 375 100.00 50.00 2,455.50 100.00 80,000.00 1,120.00 276.00 lO3.91 82 .28 -1- PRINCI PAL ACCOUNT Credits Accountants ask Credit for the following items paid out of Principal in the Settlement and Administration of decedent's estate. 20O2 2/7 2/14 2/18 2/18 2/18 2/18 3/1 3/13 3/16 3/22 3/22 3/22 4/lO 4/lo t/lO 4/10 4/22 4/27 ~/i~ ~/i~ ~/27 6/~ 6/ii ~/ii 7/i0 7/lO 7/10 8/5 ~/12 8/i2 8/27 8/27 8/30 Register of Wills, Letters Testamentary. Cumberland Law Journal, Estate Notice. Verizon, January 2002 telephone. Hollinger Funeral Home & Crematory, Inc., funeral expenses. United Water Pennsylvania, January 2002 water. PPL Electric Utilities, January 2002 electric· Verizon, February 2002 telephone. PPL Electric Utilities, February 2002 electric. United Water Pennsylvania, February 2002 water. Register of Wills, on account of Pennsylvania Inheritance Tax. The Sentinel, ]Estate Notice. Howard Roy Cohen, M. D. doctor bill. PPL Electric Utilities, March 2002 electric. Verizon, March 2002 telephone. Borough of Mechanicsburg, 2nd O~arter Sewer and Refuse charges. Barry Heckard, Sr., 2002 County and Borough Taxes. United Water Pennsylvania, March 2002 water. State h~uployes' Retirement System, ret~rn of overpayment. Verizon, April 2002 telephone. PPL Electric Utilities, April 2002 electric. United Water Pennsylvania, April 2002 water. Lititz Mutual Insurance Co., Home Owners policy. Verizon, May 2002 telephone. United Water Pennsylvania, May 2002 water. PPL Electric Utilities, May 2002 electric. Borough of ~iechanicsburg, 3rd Quarter Sewer a~d Refuse charges. Verizon, June 2002 telephone. PPL Electric Utilities, June 2002 electric. Ynited Water Pennsylvania, June 2002 water. PPL Electric Utilities, July 2002 electric. United Water Pennsylvania, July 2002 water. Barry Heckard, Sr., T~ Collector, 2002-2003 School Tax. Verizon, July 2002 telephone. Remax, real estate sales commission. 2%8.oo 75.oo 18.12 6,307.00 52.i4 i8.42 i~.43 6.61 4,500.00 77.63 25.00 .ll 60.4o 303. 81 6.61 21. 815 18.20 16.02 6.71 346.00 18.17 6.71 17.87 60.4O i8.i4 if.$4 6.71 17.09 6.71 98~.40 · 02 4,800.00 -2- PRINCI PAL ACCOUI.1T Credits 2OO2 8/3o 8/30 8/30 8/3o 8/30 8/30 8/30 9/12 9/12 lO/8 lo/8 Rema~, Notary Fees. Penn Attorneys, B~er's Title Insurance premium. Recorder of Deeds, Real Estate Transfer tax. Recorder of Deeds, Real Estate Transfer tax. Remax, transaction fee. Penn Pest Control, termite treatment. Allfirst Bank, Buyer's sett]..ement costs. PPL Electric Utilities, final bill. United Water Pennsylva~ia, final bill. Register of Wills, filing Pennsylvania In- heritance Tax Return with Inventory. Register of Wills, Agent, balance due on Pennsylvania Inheritance Tax. Cash, reserved to filing Fiduciary Tax Return and contingencies. Register of Wills, filing Account. Russell L. Baker, Executor's Commission. Janet A. Baker, Executrix's Commission. J. Robert Stauffer, Attorney fee. TOTAL PRINCIPAL FD(PENDITURES ............................ $ 4.00 677.00 80O.0O 800.00 125.oo 710.20 2,400.00 24.28 11.00 25.00 2,027.97 5CO.00 113.00 3,500.00 3,500.00 6,000.00 39,384.20 -3- T ~'T~ IBC0. ~ .....~CCOUNT Debits Accountants charge themselves vrith the following items of Income received, to wit: 2002 2/1[~ Checking Account No. 2/14 Money Market Account 3/14 Estate Checking Account 4/12 Estate Checking Account No. 5/11¥ Estate Checking Account lfo. 6/13 Estate Checking Account 7/1~ Estate Checking Account No. 8/115 Estate Checking Account No. 8/14 }{oney PIarket Account No 9/13 Estate Checking Account 9/1~ Money Market Account 10/16 Estate Checking Account 10/16 ~4oney i~'~arket Account Fo 5o-0102-1367. No. ~o-o353-49~2/ 5o-o312-oo51. 5o-o312-oo51. 5o-o312-oo51. 5o-o312-oo~. 5o-o312-oo51. 5o-o312-oo~1. · 50-0391-8557. No. 50-0312-0051. · 5o-03~l-$557. ~o. 5o-o312-oo51. · 50-0391-8557. GR0 FC0;~E ~' 9.58 22.54 18.22 17.38 18.73 17 1.51 171.06 1.28 .78 *tT ~g Credits Accountants ask ~red_t for the following items charged against Income, to wit: 2002 ]~.T one a-. .? 0. O0 TOTAL I~CO~'I.~ DISBYRS~:.,~,.~:~},:To AND C~:~A~G.~S ................ ,? 0.00 Principal Account Debits $ 182,~96.87 Credits ,39, 3814.20 Debits ~,oA ~-2 Credits 0.00 212.67 1L3,7.>9 a5 °"',-"-'e~ io~ th. st the baqance i.n hanes of Accountants for 3istribut:;..o~, to ~¢it, the suT.a of ?143,739.25, be made in Cash under item 2. a~d 3. of my Last Ui!! and Testament arid therefore Distribution is I0roposed as fol!ov~s: ..! .... Cash, to ]i.~A~IlE S BAKER ~" to LZL.~A S SE~fTS 7_n oash, . 7n Cash, to JE~'~¥ A. LA?~ GV~C~(ELBS~2GEU'I, to be placed in an interest bearing account until he atta;..~s the age of t',¢e~ty (20) ,Tears. Cash, to RUSSELL L ?' ~ ' .... oA!f%R. 950. 23,956.~4 ~7:!,,!!69.62 1~3,739....2~ -5- Personal..,) appeared before me, the undersigned officer, a '. .... o~a.~ .Public, in an{] for said CoN~n. onv~ea!~h aed County, ~oooELL L. l'~li~ER and JAii'ET A. BAiLiff, Executors of the Last Will and Testament of }%[RTLE i~ I~AI%~R, late of the Borou.g'a of ilechaniosburg, CoYnty of Cumberland and State of Pennsylvania, deceased, who being duly sv~orn accoPdin~.'.,o to !at?, deposes and states, that they are the Accountants in the annexed Account and that said Account is · 'cru. e and correct to the best of their know!edse, inforr~ttatLon and bel~.ef, and that there are no unpai~) cPeditors to be notitied of this Account and the day of proposed decree of confirmation has been given to all parties who have an interest i.n the estate as beneficiaries aud deponents fvP'bher aver that the foregoing Schedule of Proposed Distribution of 'the net assets of the estate of ~.~n ~..~ ,~,-.~.~ -:~, ~.~, and is made in accordance ~?ith the Nrovisl. ons of said. decedent's Last WLI! and Testament and the laws of the Cot:;z~.onwea!th of Pennsylvania, app!-}.cable there'bo. Russell L. Baker ..... ell ~'A-. /laker Sworn and subscribe/~.~before me Member, Pennsy~ania ~s~a~on ~ No~ -6- ,~ ~ I I I II I i . I II] I I STATUS REPORT UNDER RULE 6.12 Name of Decedent: ~CERTLE I. BAKER Date of Death: January 28, 2002 Will No. 2002-001~6 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes x No~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes~ No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: April ~0, 2003 ~.~gna6ure Llr~OO S ~, !~: ; ~ ~]~'~ 6~..ld 1-,I,~1 fO. $iI?A _lo .... .~ (MAH:rmf/AM3) J. Robert Stauffer Name (Please type or print) Market Square Bldg. ~eohanicsburg~ PA 1705~ Address ( 71~ 766-9673 Tel. No. Capacity: Personal Representative x Counsel for personal representative