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Home My WebLink About02-0143 REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA PETITION FOR GRANT OF LETTERS Estate of .ARTHUR FRANK LEHMANN No. ,,!/--Z~ also known as ARTHUR F. LEHMANN , Deceased Social Security No. 067055225 Petitioner(s), who is/are 18 years of age or older, apply)les) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or named in the Last Will of the [] Decedent, dated 9/27/1984 and codicil(s) dated 12/14/1989 State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) B. Grant of Letters of Administration Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Peqnsylva~a, with his/her last family or principal residence at 783 Messiah Village, Mechanicsburg, PA 17055 ~,¥f)~r- ~ I~_,~[ -Ti, u)o , (list street, number and 'municipality) Decedent, then 93 years of age, died January 15 ,2002 , at Messiah Village (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA All personal property ......................................... $ 450,000.00 (if not domiciled in PA Personal property in Pennsylvania .................... $ (if not domiciled in PA Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ 450,000.00 Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I ~ Signature Typed or printed name and residence ~,//,~,~/_, -d~..-,-;~~' - - Richard A. Leh mann ~;~/.~..;! ~ ~--"~'.. 5011 Firethorn Lane, Mechanicsburg, PA 17055 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s)will well and truly administer~~ Sworn to and affirmed and subscribed before me this ?th day of 2o02 ,4. DECREE OF REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate of ARTHUR FRANK LEHMANN Deceased No. 21-2002-].43 also known as ARTHUR F. LEHMANN Social Security No: 06705522~; Date of Death: 1/15/2002 AND NOW, Februa~-w ].3th, ..: "; , 2002 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters [~ Testamentary Q of Administration ((c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoriate) are hereby granted to Richard A. Lehmann in the above,es~c~te and~at the irr~rument(s),., if any, dated 9/27/1984 and 12/14/1989 described in the PetitiorEbe admitted to probate and filed of record as the Last Wil! of Decedent. FEES ~ Letters .......... ~ii; i'.;i~! ......... r-~ ........,:$~340. O0 ,; ', ~,~ ~' Register of Wills Mar~ C. Lewis Short Certificates(s)~' ............... ~.~ 36.00 Codicil " 10. bU Renunciation .......................... $ 5.00 Extra Pages ( ) ............... $ 15.00 I.T. R ....................................... $ Signature JCP Fee ................................. $ 5.00 Attorney: R. Mark Thomas Inventory ................................$ I.D. No: 41301 Other ...................................... $ Address: 101 S. Market Street Mechanicsburg PA 17055 411.50 TOTAL ............................. $ lelephone: 796-2100 DATE FILED: February 13th. 2002 A'F1Y)RNEY WILL PICK UP REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA RENUNCIATION Estate of Arthur Frank Lehmann No. 21-2002-143 also known as Arthur F. Lehmann , Deceased The undersigned,stuart A. Lehmann, son of (Relationship) (Capacity) the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters Testamentary be issued to Richard A. Lehmann Witness my hand this day of . ,2002 (Signature) 25460 Dodd Lane Denton MD 21629 CO (Address) (Signature) I ': L.~J (Address) L~ t'._,~ ~, (Signature) (Address) Sworn to or affirmed and subscribed before me this _'~C) ~''T~ day of I~tary 15ul~lic - _ My Commission Expires: (Signat~ ~ ~ ~r, oth~r~ ~ NOTE: ~enunciations executed outside the Office of ~egister of Wills are official ~alifie~to ~n~s~s. ~ow ~ required in some counties to be notarized. date o~xpirat~n of No~commis~on.) ~ This 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 · Registrar P 8 0 2 8 0 8 2 ~~~7 JAN 1 7 2002 No. ~ Date 2/87 COMMONWEALTH OF PENNSYLVANIA ' DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ~ ~ Dip ~ ~ M~ut~ [M~'~V'~) ~emF~C~y) ~lT~: -- OT~R: 93 v~. : : Nov. 2, 1 Roschelle, NJ I ~. Upper Allen I ~ White C~rland~. ~.~.~ .... En~neer , ~&~rSes ,~ tT~'a I ~ .... ~+~I Widowed ~,rSM~t,~A~SSm,~.C~.~.Z~C~, ~c~'* Pa. ,~ ~ ~. Upper Allen 100 Mt. Allen Dr. ~ ,~echanicsb~g, Pa. 17055 ~, C~rland ,.Rei~old Lehmann ,,. Cl~a H~emann ~.Rlcha~ A. Lehmann ~.5011 Ftrethorn Ln. Mechanicsb~g~ Pa. 17055 ~ ~ ~ . la~.. -- m~ >. ~ _ lu..011248 L I~~I~t~$5 .emo~eH°me & Cramation, ~a. , Se:~ces Inc. --' .... -'-'-' ' ' '-'W I ~.t ~ ~O , 'MEDIAL EXAMINE.CORONER ......... tat. .................................................................................................. - I ~,,~ ~.t ~ ~ ~ I~~ REGIST~ SIGNATURE ~NUMBE~¢.; ";P .1~--~/ ~DATE FILED(~,~ ~V t~Il t I ~ , ~ J ":" / ........ -', ~ . ~ t~,/~/,' I 21-2002-143 LAST WILL AND TESTAMENT OF ARTHUR FRANK LEHMANN I, ARTHUR FRANK LEHMANN, of Lower Allen Township, Cumberland County, and Commonwealth of Pennsylvania, declare this to be my last will and revoke an~ will previously made by me. ITEM I: I devise and bequeath all of my estate of every nature and wherever situate to my wife, JESSIE ELIZABETH LEHMANN, if she survives me by thirty (30) days. ITEM II: Should my wife, JESSIE ELIZABETH LEHMANN, fail to survive me by thirty days, I devise and bequeath all of my estate of every nature and wherever situate, in equal shares to such of my children, STUART ARTHUR LEHMANN and RICHARD ALAN LEHMANN, as survive me by thirty days. ITEM III: Should my son, STUART ARTHUR LEHMANN or my son, RICHARD ALA2 LEHMANN, predecease me or die on or before the thirtieth day following my death I devise and bequeath the share of such child to his issue per stirpes, living on the thirty-first day following my death; and should either my son, STUART ARTHUR LEHMANN or my son, RICHARD ALAN LEHMANN, leave no such issue living on the thirty-first day following my death, I devise and bequeath the share of sucl child to my other child or to his issue, per stirpes living on the thirty-first day following my death. ITEM IV: I appoint my Executrix and her successors guardian of any property which passes either under this will or otherwise to a minor and with STONE, SAJER respect to which I am authorized to appoint a guardian and have not otherwise 8r STEWART Attorneys at L.aw 414 Brldge Street Page I of 4 pages New Cumberlan¢l, 17070 specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guar- dian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both gra- duate and undergraduate) without regard to his or her parent's ability to pro- vide for such suport and education, or to make payment for these purposes, any without further responsibility, to the minor or to the minor's parent or to person taking care of the minor. ITEM V: I appoint my wife, JESSIE ELIZABETH LEHMANN, Executrix of thi~ my last will. Should my wife, JESSIE ELIZABETH LEHMANN, fail to qualify or cease to act as Executrix, I appoint my sons, STUART ARTHUR LEHMANN and RICHARD ALAN LEHMANN, co-executors of this my last will. ITEM VI: I direct that my Executrix or guardian or their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, ARTHUR FRANK LEHMANN, Testator, have hereunto set my hand and seal this ~ ~ day of ~.~ , 1984. Mm~'~SEAL)ARTHUI?. ~ LEHMANN STONE, SAJER ~ STEWART Page 2 of 4 pages Attorneys at I.aw 41 4 Bridge Street New Cumberland, Pa. 17070 SIGNED, SEALED, PUBLISHED and DECLARED by ARTHUR FRANK LEHMANN the Testator above named, as and for his Last Will and Testament, and in the pre- sence of us, who at his request, in his presence and in the presence of each other, have subscribed our names as witnesses. Witness f ' · Witness Address COMMONWEALTH OF PENNSYLVANIA: :SS: COUNTY OF CUMBERLAND : I, ARTHUR FRANK LEHMANN, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law do hereby acknowledge that I signed and exected this instrument as my last will; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein contained. ~ ARTHUR FRANK LEHMANN Sworn to or affirmed to and acknowledged before me by ARTHUR FRANK LEHMANN, the Testator, this ~--t~day of ~ , 1984. Notary Public STONE, SAJER ~ ANN HEC~/a~I, Nota~ PUbliC & STEW^BT I~W Cumber~ae~L ~mMMeed C~., ~a Attorneys at ~aw ~J~ ~~ ~ ]~ 414 Brldge Street Page 3 of 4 pages New Cumberland, Pa. 17070 Ii COMMONWEALTH OF PENNSYLVANIA : :SS: COUNTY OF CUMBERLAND : We, ~~ ~~ and ('~c~ ~~ 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 Testator sign and execute the instrument as his last will; that Testator signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as witnesses; that to the best of our knowledge, the Testator was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. Witness '~ - v - v Witness Sworn to or affirmed to and acknowledged before me by ~~.~ ~ and ~ ~ ~' , witnesses, this~V~day of ~ , 1984. Notary Public BE~'H~ ANN H~, NOta~ ~l~c & STEWART 414 Bridge Street New Cumberland, Pa. 17070 rqm r-~ ~ CODICIL TO LAST WILL AND TESTAMENT OF ARTHUR FRANK LEHMANN I, ARTHUR FRANK LEHMANN, of 1608 Wyndham Road, Lower Allen Township, Cumberland County, Pennsylvania, declare this to be the sole Codicil to my Last Will and Testament dated September 27, 1984. I_TEM I: I hereby revoke ITEM V of my will and in lieu thereof provide as follows: "I appoint my two sons, RICHARD ALAN LEHMANN and STUART ARTHUR LEHMANN, Co-Executors of this my last will." I~TEM II: In all other respects, I hereby ratify, confirm, and republish my last will and testament dated September 27, 1984, together with this sole codicil, as and for my last will. FIN WITNESS WHEREOF, I have hereunto set my hand this /~~ 7 day of c~r ., 1 _. -- ARTHUR FRANK LEHMANN Page 1 of 3 pages SIGNED, SEALED, PUBLISHED ~ DECL~-RED by ARTHUR FRANI< LEHM~4xNN, the Testator, above ~med, as and for a Codicil to his Last Will and Testament, and in the presence of us, who at his request, tn his presence and in the presence of each other, have subscribed our ~mes as witnesses. Witness CO~O~ALTH OF PENNS~V~IA: :SS: COUNTY OF C~ERL~D : I, ARTHUR FRANK LEHMANN, Testator, 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 this instrument as a First Codicil to my Last Will; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein contained. ARTHUR~ Sworn to or affirmed to and ack~dged before~me by ARTHUR FRANK I ~,~fL,.Z,I~.U~ M. RITCHIE. NOTaRy PUBLI I,~W~?.~SERI-ANO BORO. CUM~£;~LANn [rCm Notary ~u~ Page 2 of 3 CO~O~AL~ OF PENNS~V~iA: :SS: COUNT OF C~BERL~ : '- -- - _ _ and~ the witnesses, whose ~mes are signed to the arrayed or fore~ing i~rument being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as a First Codicil to his Last Will; that Testator signed willingly and that he executed it as his free and voluntary act for the purposes theretn expressed; that each of us in the ~aring and sight of the Testator signed the First Codicil as witnesses; that to the ~st of our knowledge, the Testator was at the time eighteen or more years of age, of sound ~nd and under no constraint or undue influence. this /~~y of !~ ~ ~L~~_~/~ , witnesses, NDA M. RITCHIE, NOT)RY . \ ' INE~UMBERLA~DBORO ..... ~L~D ~U. IMY COMMISSION EXPIRES M,~RCH Page 3 of 3 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: LEHMANN, ARTHUR FRANK, a/k/a LEHMANN, ARTHUR F. Date of Death: 1/15/2002 Estate No. 21-02-0143 SSN: 067-05-5225 File No. 2002-0__0!43 Date Letters Granted: 2/13/2002 Will or Administration No. 2002-00143 To the Register: I certify that Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 2/20/2002 Name Address Richard A. Lehmann 5011 Firethorn Lane Mechanicsburg . PA. 17055 Stuart A. Lehmann 25460 Dodd Lane Denton MD 21629 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Signature Capacity: Name (Please type or print) Personal Representative R. Mark Thomas X Counsel for Personal Address Representative ,~, · : ~l~tti'~) ~7 ~,-~, 101 S. Market Street Mechanicsburg PA 17055 Telephone No. 717-79¢:~00 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001060 THOMAS R MARK 101 SOUTH MARKET STREET MECHANICSBURG, PA 17055 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .......... 101 $18,000.00 ESTATE INFORMATION: SSN: 067-05-5225 FiLE NUMBER: 2102-0143 DECEDENT NAME: LEHMANN ARTHUR FRANK DATE OF PAYMENT: 04/12/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/15/2002 TOTAL AMOUNT PAID: $18,000.00 REMARKS: RICHARD ALAN LEHMANN C/O R MARK THOMAS ESQUIRE CHECK# 108 INITIALS: CW SEAL RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2806O1 HARRISBURG, PA 17128-O601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001618 THOMAS R MARK 101 SOUTH MARKET STREET MECHANICSBURG, PA 17055 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .......... - ....... 101 $26.91 ESTATE INFORMATION: SSN: 067-05-5225 FILE NUMBER: 2102-01 43 DECEDENT NAME: LEHMANN ARTHUR FRANK DATE OF PAYMENT: 09/16/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/15/2002 TOTAL AMOUNT PAID: $26.91 REMARKS: R MARK THOMAS ESQUIRE CHECK# 4492 INITIALS: AC SEAL RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV 15OO EX * ·, · .. OFFiCiAL USE ONLY REV-1500 PENNSYLVANIA / "~- DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DEPT. 2806O1 HARR,SBURG, PA 17128-0801 RESIDENT DECEDENT COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL SOCIAL SECURITY NUMBER Z LEHMANN, ARTHUR FRANK 0 6 7 - 0 5 - 5 2 2 5 LLI DATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ILl I REGISTER OF WILLS O 01/15/2002 11/02/1908 III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INI11AL) SOCIAL SECURITY NUMBER '" r~ 1. Original Return ['--] 2. Supplemental Return [] 3. Remainder Return (dateofdeathpriorto 12-13-82) F,- ~ ~' ~ BI 4. Limited Estate r'~ 4a, Future Interest Compromise (date or death after 12-12-82) BI 5. Federal Estate Tax Return Required o [] 6. Decedent Died Testate (Altech copy of Will) r~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) -- 8. Total Number of Safe Deposit Boxes O. ~ E~ 9. Litigation Proceeds Received BI 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95) r-"] 11. Election to tax under Sec. 9113(A)(Attach Sch O) ~_ THIS SECTION MUST BE COMPLETED; ALL CORRESPONDENCE AND CONFIDENTIAL T~iNFORMA~ION sHOULD ~E D RE~TED TO: ,,,z NAME i 60MPI_ETE MAILING ADDRESS .......... r',, oZ Thomas, R. Mark I 101 S. Market Street a. FIRM NAME (If Applicable) O TELEPHONE NUMBER o 796-2100 ~ Mechanicsburg .... PA 17055 OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 175,785.64. 3, Closely Held Corporation, Padnership or Sole-Proprietorship (3) : 4. Modgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 145,830.32 (Schedule E) ~ 6. Jointly Owned Property (Schedule F) (6) 83,508.00 ..~ E~ Separate Billing Requested 23 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 40,000.00 i ~ (Schedule G or L) ,~ 8. Total Gross Assets (total Lines 1-7) (8) 445,123.96 LU 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 20,209.69 10. Debts of Decedent, Modgage Liabilities, & Liens (Schedule I) (10) 4,316.31 11. Total Deductions (total Lines 9 & 10) (11) 24,526.00 12. Net Value of Estate (Line 8 minus Line 11) (12) 420,597.96 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 420,597.96 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Z 15. Amount of Line 14 taxable at the spousal tax O ~.. rate, or transfers under Sec 9116 (a)(1.2) X ~ (15) ~ 420,597.96 X .045 (16) I-- 16. Amount of Line 14 taxable at lineal rate 18,926.91 O,. 17, Amount of Line 14 taxable at sibling rate X ,12 (17) O 18. Amount of Line 14 taxable at collateral rate X .15 (18) 19. Tax Due (19) 18,926.91 20. [] > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 783 Messiah Village CITY Mechanicsburg I STATE PA Iz'p 17055 Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) (1) 18,926.91 2. Credits/Payments A. Spousal Povedy Credit B. Prior Payments 18,000.00 C. Discount 900.00 Total Credits ( A + B + C ) (2) 18,900.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 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) 26.91 A. Enter the interesl on the tax due. (5A) B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B) 26.91 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ........................................[] [] c. retain a reversionary interest; or ...................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................... [] [] 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 properly which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and stalements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other tha~,~ personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF P~IBL~INC~RETz,JJRN DATE ADDRESS ,~)l~i~n-ia ~ e' '-"~'-~' ~ '' - - Mechanicsburg . PA 17055 SIGNATURE O~~I~~TIVE. . l~t~/~ ~'DATE ADDRESS 101 S. Market Street Mechanicsburg PA 17055 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% 172 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 not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 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 decedenrs 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 lhe decedenrs siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who bas at least one parent in common with the decedent, whether by blood or adoption. ,E~',*,E×.,,-,,,''~ SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DE(;;EDENT ESTATE OF FILE NUMBER LEHMANN ARTHUR FRANK All property jointly-owNed with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 58 Series E Savings Bonds - $25.00 denomination 11,965.22 2. Prudential Securities MACS Account 143,794.42 3. McGraw Hill Companies - 320 shares common stock 20,026.00 TOTAL (Also enter on line 2, Recapilulation) I $ 175,785.64 (If more space is needed, insert addilional sheets of the same size) .~,.8~×~,,9,,' ~ SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RES,DENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER LEHMANN. ARTHUR FRANK Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Members 1st Federal Credit Union 25.54 Regular Savings Acct. #128229-00 2. Members 1st Federal Credit Union 79,124.94 Investment Savings Acct. #128229-05 3. First Union National Bank 22,588.47 Certificate of Deposit #247412061126324 4. PSECU 37,719.31 Acct. #0067055225 5. PNC Bank 405.06 Checking Acct. #5070099264 6. Prudential 548.00 Money Market Account 7. Estimated 2001 Federal Income Tax Refund 5,419.00 TOTAL (Also enter on line 5, Recapitulation $ 145,830.32 (Il mole space is needed, insert additional streets of Ihe same size) COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER LEHMANN. ARTHUR FRANK If an asset was made joinl within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Stuart A. Lehmann 25460 Dodd Lane Son Denton, MD 21629 B Richard Alan Lehmann 5011 Firethorn Lane Son Mechanicsburg, PA 17055 JOINTLY-OWNED PROPERTY: LETTER DATE BESCRIPTION OF PROPERTY % OF DATE OF DEATH If EM FOR JOINT MABE Include name of financial institution and bank account number or similar identifyi~g number Attach BATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estale VALUE OF ASSET INTEREST DECEDENTS INTERES 1. A. 1988 7 Series EE Savings Bonds 83,508.00 50. 41,754.0(; $10,000.00 denomination 2. B. 1988 7 Series EE Savings Bonds 83,508.00 50. 41,754.0(; $10,000.00 denomiation TOTAL (Also enter on line 6, Recapitulation) $ 83,508.00 (11 more space is needed, insert additional sheets of the same size) ~ SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC, NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER LEHMANN. ARTHUR FRANK This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET ~s ~'es, DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELAIlONSHIP TO DECEDENT AND THE DATE OF TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APPLICABLE) 1. Stuart A. Lehmann 20,000.00 100. 20,000.0(: Son 2. Richard A. Lehmann 20,000.00 100. 20,000.0(: Son TOTAL (Also enler on line 7, Recapilulation) $ 40,000.00 (If more space is needed, insert additional sheets of the same size) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER LEHMANN. ARTHUR FRANK Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Musselman Funeral Home 339.20 2. Richard A. Lehmann 56.42 B. ADMINISTRATIVE COSTS: 1 Personal Representative's Commissions Name of Personal Representative (s) Richard A. Lehmann 14,214.68 Social Security Number(s) / EIN Number of Personal Representative(s) 184-36-6281 Street Address 5011 Firethern Lane City Mechanicsburg State PA Zip 17055 Year(s) Commission Paid: 2. Attorney Fees R. Mark Thomas, Esq. 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 414.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Patriot News - Estate Notice 102.67 8. Cumberland Law Journal - Estate Notice 75.00 9. Estate Checks 7.22 TOTAL (Also enter on line 9, Recapitulation) $ 20,209.69 (If more space is needed, insed additional sheets of the same size) REV 1512 EX + 11.97j SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN RESI[~ENTDECEOENT MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER LEHMANN. ARTHUR FRANK Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. PA Department of Revenue - 2001 Income Tax 205.83 2. Messiah Village 3,013.42 3. Alert Pharmacies 6.34 4. PharMerica 990.72 5. Internists of Central PA 100.00 TOTAL (Also enter on line 10, Recapitulation) I $ 4,316.31 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00 SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER LEHMAA ~1. ARTHUR FRANK RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ]. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Stuart A. Lehmann Son /2 25460 Dood Lane Denton, MD 21629 2. Richard A. Lehmann Son /2 5011 Firethorn Lane Mechanicsburg, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET |l. NON-TAXABLE DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1, B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART l! - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET i $ (If more space is needed, insed additional sheets of the same size) //~'~/~~ // CONHONWEALTH OF PENNSYLVANIA ~BUREAU OF INDIVIDUAL TAXES DEPARTNENT OF REVENUE ~.-INHERZTANCE TAX DIVISION DEPT. Z60601 NOTICE OF /NHER/TANCE TAX HARRISBURG, PA 171Z5-0601 APPRAZSENENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX REV-1;47EXAFP(Ol-OZ) DATE IO-Z8-ZOOZ ESTATE OF LEHHAHN ARTHUR F DATE OF DEATH 01-15-2002 ',-~: ' i~ _~ -. FILE NUMBER 21 0Z-01~$ ..... : ..... *ij COUNTY CUHBERLAND THOHAS R HARK ACN 101 101 S MARKET ST i Amount Remitted HECHANZCSBUR6 PA:iToss HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUH~ERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF LEHHANN ARTHUR F FILE NO. Z1 0Z-01~$ ACN 101 DATE 10-28-2002 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 175~785.6~ credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion ~. Nortgages/Notes Receivable (Schedule D) (~) .00 of this fore with your E. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (S) 1~5/8~0.~Z tax payment. 6. Jointly Owned Property (Schedule F) (6) 8~1508.00 7. Transfers (Schedule G) (7) ~0;000.00 8. Tote1 Assets (8) ~5,1Z$.96 APPROVED DEDUCTIONS AND EXEHPTZONS: Z0,Z09.69 9. Funeral Expenses/Adm. Costs/N/sc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) ~16.$1 11. Total Deductions (11) 12. Net Value of Tax Return (12) ~Z0,597.96 15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 lq. Ne~ Value of Estate Subject to Tax (lq) qZ0,597.96 NOTE: I~ an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: O0 x 00 .00 15. Amount of Line lq at Spousal re~e (15) · = 16. Amount of Line 1~ taxable et Lineal/Class A rate (16) ~20,597.96 x 0~5 = 18,926.91 17. Amount of Line lq at Sibling rate (17) .00 X 1~ = .00 18. Amount of Line 1~ taxable at Collateral/Class B rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= 18,926.91 FAX CREDITS: PAYHENT RECEIPT DISCOUNT t+) ANOUNT PAID DATE NUNBER INTEREST/PEN PAID (-) 0~-12-2§02 LDO01060 9~6.$5 18,000.00 09-16-2002 CD001618 .00 26.91 TOTAL TAX CREDIT I 18,975.26 BALANCE OF TAX DUEl ~6.$5CR INTEREST AND PEN. .00 TOTAL DUE ~6. $5CR ZF pAID AFTER DATE TNDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT TS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTTONS. ) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, tho Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of #i115 printed on the reverse side. --Make check or money order payable to: REGISTER OF #ILLS, AGENT REFUND (CR): A refund of a tax credit, which ~as not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of tho Register of Nills, any of the 23 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: l-BO0-362-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-B00-4~7-3020 (TT only). OBJECTIONS: 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 must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to tho Orphans' Court. ADNIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviae Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid ~ithin three (3) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allo~ed. PENALTY: The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, end not paid before January 18, 1996, tho first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in tho the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 1982 bear interest et the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year ~ith that rate announced by the PA Dapar~ent of Revenue. The applicable interest rates for 19aZ through 2002 ara: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 202 .000548 1992 92 .000247 1983 162 .000438 1993-1994 72 .000192 198~ llZ .000301 1995-1998 92 .0002~7 1985 132 .000356 1999 72 .000192 1986 102 .000274 2000 82 .000219 1987 9~ .0002~7 ZOO1 9~ .000247 1988-1991 11~ .000301 ZOOZ 6~ .000164 --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 NameofDecedent: Arthur F. Lehmann DateofDeath: January 15, 2002 lVil] No.: Admin. No.: 2002-1 43 Pursuant to Rule 6.12 of the Supreme Court Orphans' Corot Rules, I repoll the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ~] No 1--] · 2. If the answer is No, state when the personal representative reasonably beheves 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 _ 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 I-I- t. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphm~s' Court 'Date:12/6/O4 and may be attached to th/s ~~ Signature .i R. Mark Thomas, Esq.: .... Name r_-.. 101 S. Market St ~ Mechanicsburg, PA 17055 Address 717-796-2100 Telephone No. Capacity: [] Personal Representative ~-] Counsel for personal representative Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/01/2004 THOMAS R MARK 101 SOUTH MARKET STREET MECHANICSBURG, PA 17055 RE: Estate of LEHMANN ARTHUR FRANK File Number: 2002-00143 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. 1, 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: 1/15/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBA-OGH REGISTER OF WILLS cc: File Personal Representative(s) Judge