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HomeMy WebLinkAbout03-1002PETITION FOR PROBATE and GRANT OF LETTERS Social ~rity No. / 7~ -~ - ~ ~ Commonwe~th of Pennsylvania q~e p~ition of the ~d~l~ r~ctfuHy ~p~n~ t~: Your p~:ition~(s), who is/are 18 y~rs of ~e or older ~ the ~e~f- ~ ~n the las~ will of the a~ve d~ent, d~ed ~ ~ / 0, and codicil(s) dated ~ r~ ~ / ~. //~ ~ ......... I '~ ' in thc n~mecl (suite relevant ~r~nnstanom, e.l!. r~~, ~th of ox~utot, ~c,) ]~en~e'nt w~ do~ictl~ at d~th in ~ ~ ~ ~ ~/~ ~ ~ Cowry, P~lva~, with ~ .l~'fa. milyorp~n~lt~id~at ~1 ~e~c~ ~ / ~ at. et. num~ and muo~lity) ~xeot ~ follows, d~t did not m~, w~ n~ divorced and did not have a child bo~ or adopt~ after execution of the will offered for probate; wa~ not the victim of a ldllln~ and was never adjudicated incompetent: ..-., D~en~leut at d~tth owned property with e~timated values as follows: (Ir domiciled in Pa,) All pernonnl property (lf not domiciled in Pa.) Personal property in Pennsylvania (Il' not domiciled Ln Pa-) Personal property tn County S Vl~lue of leal estate in Pennsylvania siluatcd as follows: ~/~/-,~//z~'/~'~o',~/ WHER:~.FORE, pctltioner(s) respectfully p:reser, tted herewith and the grant of letters th~rot~. requ. est(s) the probate of the last will and codicil(s) -(t~amrnmr),; admtni~tttlen c.l.a4 aq~q*xi~stmtion d,b.n,c,t.~.) OATH OF PERSONAL REPRF~ENTATIVE COMMONWFALTH OF. PENNSYLVANIA '1~ SS J ~e ~titton~{s) above-nam~ ~(s) or affix(s) that the st~m~ t~e ~d corr~ to the b~ of the ~owl~ge and ~ief of ~tit~n~(s) tativ~s) of the ~bove d~t p~ition~(s) will well and t~ly a~st~ the ~te a~rdi~ to law;. /_. / DECREE OF PROBATE AND GRANT OF LETTERS AND NOW __ thc revet~ side hereof, ~atisfactop/proof havin~ bceu presented before me, IT IS DECREED that the Inmument($) dated /~. , /O / / ?F/ described thereio be admitted to probate and filed of recorct a~ the last will of a~d Letters ';'7~s/~ ~ ~.~-~ f~ / C~. t".~ t' c~ ~¢-~ ,, ~ t:~ in consideration of the petition on RENUNCIATION In Re Estate of Helen M. Whitehead, deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned M&T Bank (previously known as Dauphin Deposit Bank) in the person of John Campbell, Vice President Trust Officer, Executor of the above decedent, hereby renounces the right to administer the estate and respectfully asks that Letters Testamentary be issued to Michael Malpezzi and Susan Pickford, Esq. as co-executors. WITNESS my hand this 4th day of December, 2003. Printed name Address tLl~rr,'s'b¢c~ ~ ill} l?IOl 008349-00001/2.17.99/EGM/DLM/119955.1 ( bidl to ·ast ttlill anb estam¢nt of HELEN M. WHITEHEAD I, HELEN M. WHITEHEAD, of Upper Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be the sole Codicil to my Last Will and Testament dated May 10, 1991. Item I. I hereby revoke Paragraph 2 including Sub Paragraphs A, B, and C of Paragraph 2 of Article II of my Will and in Lieu thereof provide as following: 2. Upon the death of my husband, JOSEPH W. WHITEHEAD, or upon my death, should my husband, JOSEPH W. WHITEHEAD, fail to survive me, the Trustee shall distribute all of the then-remaining principal and undistributed net income unto ST. JOSEPHS CATHOLIC CHURCH, 412 East Simpson Road, Mechanicsburg, Pennsylvania. Item II. In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated May 10, 1991, together with this Codicil as and for my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand /~ day of ~ ,1999. ' HI~I]EI~ 1Vi. WHITEHEA~b and seal on this the (SE L) ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : SS. COUNTY OF CUMBERLAND : We, HELEN M. WHITEHEAD, ~r~ Fo. D4~$ and '?,~/-/gAI .A/ ~,~,~I~A/T ~il~ , the Testatrix and the wimesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly swom, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as the Codicil to her Last Will and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the wimesses, in the presence and hearing of the Testatrix, signed the sole Codicil to her Will as wimess and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Witness Subscribed, sworn to and acknowledged Testatrix, and witnesses, this/qT~ay of '-yff.~r-r.x&~ , 1999. Notarial Seal Nina June Davis Notary Public Lemoyne Bore, Cumberland County My Commission Expires Oct. 31, 2002 Member, Pennsylvania Association of Noiafles before me by HELEN M. WHITEHEAD and ~.[:PLPl4 ~ [.t.J~l&t-t F ,,/~ , Nota'fy Public Signed, sealed, published and declared by the above-named Testatrix, as and for her sole Codicil to her Will dated May 10, 1991, in the presence of us, who, at her request, in her presence and in the presence of each other have hereunto subscribed our names as witnesses. 2 TO OF HELEN M. NHITEHEAD JOHNSON, DUFFLE, STEWART & WEIDNER ATTORNEYS AT LAW LEMOYNE, PENNSYLVANIA EGM/April 10, 1991/5414 OF HELEN M. WHITEHEAD I, HELEN M. WHITEHEAD, of Upper Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all wills or codicils at any time heretofore made by me. ARTICLE I I direct the payment of all my legal debts, and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and whatever jurisdiction imposed, shall be paid from my Residuary Estate as part of the expense of the administration of my Estate. ARTICLE II I give, devise and bequeath all the rest, residue, and remainder of my Estate, of whatever nature and wherever situate unto DAUPHIN DEPOSIT BANK AND TRUST COMPANY, IN TRUST, for the following uses and purposes: 1. To have, hold, manage, invest and reinvest the same, to collect the income and to pay over the net income in quarterly installments to or for the benefit of my husband, JOSEPH W. WHITEHEAD, for and during the term of his natural life. EGM/April 10, 1991/5414 2. Upon the death of my husband, JOSEPH W. WHITEHEAD, the Trustee shall distribute all of the then-remaining principal and undistributed net income as follows: A. $5,000.00 unto my friend, JANET SAGER, provided she is then living; B. One-half (1/2) of the balance thereof unto my grandniece, SUSAN SIPE, Harrisburg, Pennsylvania or her issue, per stirpes by representation should she not be living at the time for distribution of her share. C. One-half (1/2) of the balance thereof unto ST. JOSEPH'S CATHOLIC CHURCH, 410 East Simpson Street, Mechanicsburg, Pennsylvania. i~RTICLE III In the event that any beneficiary of my Will shall not have reached the age of twenty-one (21) years at the time for distribution of his or her share, I give, devise and bequeath such share unto DAUPHIN DEPOSIT BANK AND TRUST COMPANY, IN SEPARATE TRUST, to hold, manage, invest and reinvest the share so received, and the accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in Trustee's discretion, may be necessary or appropriate for such beneficiary's support and education (including college education, both graduate and undergraduate, and vocational training) without regard to his or her ability to provide for such support or education or to make payment for these purposes, without further responsibility, to such beneficiary or to any person taking care of such beneficiary. When such beneficiary shall reach the age of twenty-one (21) years, Trustee shall distribute the then- remaining principal and any income accumulated thereon unto such beneficiary absolutely, and the Trust as to that beneficiary shall terminate. In the event any beneficiary dies before receiving his or her final distribution hereunder, such beneficiary,s Trust shall EGM/April 10, 1991/5414 terminate and the balance of principal and income shall be paid over unto such beneficiary,s then-living issue per stirpes by representation. ARTICLE IV During the time any portion of my Estate remains in Trust, the same shall not be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over income and principal as hereinbefore determined to the parties designated, as their interest may appear, without regard to any attempted anticipation, pledge or assignment by any beneficiary, and without regard to any claims thereto or attempted levy, attachment, seizure or other process, provided that if any such levy or seizure, or other process, shall be authorized by law or specific order of any Court having jurisdiction, Trustee shall not be liable to any beneficiary for violation hereof by reason of the same. ARTICLE V If at any time during the continuance of any Trust created hereunder, the Trustee in its sole and absolute discretion determines that the size of any individual Trust account has become so small as to be impractical to continue to hold in Trust and uneconomical to continue to administer as a Trust, then in such circumstances, the Trustee may without further authorization distribute the balance of the principal and income in such Trust account to the beneficiary then-entitled to the income therefrom, and upon such distribution the Trustee shall be released from further obligation with respect to that account and shall not be subject to any claim from any person who may have had a future interest in such Trust account had it been continued in Trust. EGM/April 10, 1991/5414 ARTICLE VI In the settlement of my Estate and during the continuance of the foregoing Trust, my Executor and my Trustee of the Trust shall possess, among others, the following powers to be exercised for the best interests of the beneficiaries: (a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my Estate or Trust so to do. (b) To vary investments, when deemed desirable by my Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other real or personal property as my Executor or Trustee shall deem wise, without being restricted to so-called "legal investments,,. (c) In order to effect a division of the principal of my Estate or Trust or for any other purpose, including any final distribution of my Estate or the Trust, my executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets are required to be divided or distributed at their respective values on the date or dates of their division or distribution. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my Estate or Trust, any or all real or personal estate or interest therein owned by my Estate or Trust severally or in conjunction with other persons or acquired after my death by my Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of EGM/April 10, 1991/5414 the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor or Trustee in this paragraph or elsewhere in my Will. (e) To mortgage real estate, and to make leases of real estate. (f) To borrow money from any party, including the Dauphin Deposit Bank and Trust Company, Harrisburg, Pennsylvania, to pay indebtedness of mine or of my Estate or Trust, expenses of administration, or inheritance, legacy, estate and other taxes. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my Estate or Trust. My Executor shall pay expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of my Estate or a Trust and to otherwise exercise all the powers incident to the ownership of such stock. (i) In the discretion of my Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the Trust or my Estate. (j) To assign to and hold in a Trust an undivided portion of any asset. EGM/April 10, 1991/5414 ARTICLE VII I name, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania Executor of this my Last Will and Testament. /INWITNESS WHEREOF, I have hereunto set my hand and seal, this day of ~~ , 1991. ·itehead - Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. EGM/April 10, 1991/5414 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND :ss: ~6~;~_ .~'~. C~os$ , the Testatrix and the witnesses, respectively, e names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence· Subscribed, sworn to and acknowledged before me by HELEN M. WHITEHEAD, Testatrix, and subscribed and sworn to before me by ~/~ F.~/~r$ , and ~~.~./F]~$ , witnesses, this /0/~ day of /~ , 1991· Noffary Public ~ , Nina June Davis, Notary Public I Lemoyne,~, Cumberland County ~ My Camrnl.?,sL~n Expires Oct. 31, 1994 Member, Pennsy,VaniaAssodal~ o~ Nota, ies of Helen M. Whitehead JOHNSON, DUFFLE, STEWART & WEIDNER ATTORNEYS AT LAW LEMOYNE, PENNSYLVANIA JRD/June 30, 1992/17858 APR I 6 2004' / In Re: Estate of HELEN M WHITEHEAD Late of UPPER ALLEN TOWNSHIP Estate No.: 21-03-1002 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-2003-1002 NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT ORPHANS' COURT RULE Personal Representative: MICHAEL J MALPEZZI AND SUSAN K PICKFORD Counsel for Personal Representative: SUSAN K PICKFORD, ESQ. Date of Grant of Original Letters: 12-04-2003 Date of Delinquency Notice: 03-14-2004 The undersigned, Glenda Famer-Strasbaugh, Clerk of the Orphans' Court, in accordance with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on MARCH 14, 2004, and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 04-15-2004 Distribution: Glenda Famer Strasbaugh-~ Clerk of the Orphans' Court Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled for~ atC[', ~O in Courtroom No. 3. If the Certification of Notice is filed prior to the hearing date, ~e hearing will automatic al lyb,~~ ~~ Georgel~E. ~l~ ~fer,*'e. f. Name of Decedent: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) /,/. Date of Death: Will No. o~.. 0 0,~ To the Register: Admin. No. I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the O.rphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on [t~(3,~.-~ [0 ! ozO0~" : Name Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Signature Address Telephone Capacity: Personal Representative /~Counsel for personal representative _-t- ru r'~ Postage Certified Fee I'-I Return Reclept Fee (Endorsement Required) r"'l Restricted Delivery Fee r--~ (Endorsement Required) Total Postage & Fees Postmark Here a! Cornplete items 1, 2, and 3. Nso comPlete item 4 If Restricted Delivery is desired. · Print your name and address on the mveme so that ~ve can return the card to you, · A~tach this card to the back of the mailpiece, ~reased to: D. Isdaiiver 17 r'lyea PICKFORD SUSAN K 3344 TRINDLE ROAD CAMP HILL PA 17011 i [] Registered [] Retum Receipt for Memhandlea [] Insured Mall [] C.O.D. 4. Restricted Deliveo/? ,/F~e_ Fee) I-I Yea 7003 1010 0001 1204 2400 ~c~Retum Receipt ' \ (- L , '--- -~ .-,.J & \ - a,ao?) .- \(>J~ IN THE ORPHANS' COURT OF CUMBERLAND COUNTY, PENNSYLVANIA FIRST AND FINAL ACCOUNT OF MICHAEL MALPEZZI EXECUTOR OF THE ESTATE OF HELEN M. WHITEHEAD LATE OF MECHANICSBURG CUMBERLAND COUNTY, PENNSYLVANIA DECEASED DATE OF DEATH: October 5, 2003 DATE OF ISSUANCE OF LETTERS: November 21, 2003 DATE OF ADVERTISING: The Patriot News January 27, 2004 February 3, 2004 February 1 0, 2004 Cumberland Law Journal March 11,2005 March 18, 2005 March 25, 2005 ATTORNEY: Susan K. Pickford, Esq. 3344 Trindle Road Camp Hill, PA 17011 (717)612-1660 C) c' ") "2~ ,,", t:; c>' L~:) FIRST AND FINAL ACCOUNT OF MICHAEL MALPEZZI EXECUTOR OF THE ESTATE OF HELEN M. WHITEHEAD LATE OF MECHANICSBURG CUMBERLAND COUNTY, PENNSYLVANIA DECEASED PRINCIPAL RECEIPTS 2003 December 16 Received from M&T Bank/checking $ 4,000.00 2004 February 11 Received from M&T bank ICD 1,123.95 April 20 Received from proceeds from sale of vehicle 10,400.00 September 29 Received from sale of furs 230.00 September 29 Received from,sale of jewelry 9,000.00 2004 Jan. 14 Jan 24 Feb. 19 Feb. 26 March 2 April 16 April 24 TOT AL PRINCIPAL RECEIPTS $24,753.95 PRINCIPAL DISBURSEMENTS M&T - Safe Deposit Box Payment Appraisal of furs Hess' Garage - car care for sale Country Meadows - final bill Account checks Rossi Jewelers - appraisal of jewelry Malpezzi Funeral Home Professional services rendered: Attorney fees 38.00 125.00 185.99 983.65 22.00 477.00 $11,014.50 1312.50 Costs re: Probate Newspaper advertising Newspaper ad re sale of furs Probate fee Short Certificates 495.11 2005 Professional legal services rendered: Final accounting Close Estate 450.00 TOTAL PRINCIPAL DISBURSEMENTS $15103.75 SUMMARY TOTAL PRINCIPAL RECEIPTS TOTAL PRINCIPAL DISBURSEMENTS $24,753.95 $15.103.75 $ 9.650.20 RECONCILIATION ACCOUNT Balance for accounting as per First and Final Account $ 9.650.20 March 2005 Joesph W. Whitehead - Advance of residue in accordance with Article II ofthe Will. $9,650.20 BALANCE FOR DISTRIBUTION $ 0.00 Exhibited into the Office of the Register of Wills in and for the County of Cumberland this day of August, 2005, by Michael Malpezzi Executor of the Estate of Helen W. Whitehead BY:-~~+ Michael Mal e ~ " I hereby certify that actual notice of the time of presentation of this account and of the character thereof has been given to every unpaid creditor who has given written notice of his claim to the accountants and to every other person to whom the accountants have knowledge of notice who claim an interest in the estate as a beneficiary. Michael Malpezzi Executor of the Estate of Helen W. Whitehead BY:~~~, Michael Malpezzl COMMONWEALTH OF PENNSYLVANIA ) ) ss: COUNTY OF CUMBERLAND ) I hereby certify that on this~rdday of August, 2005, before me the subscriber, a Notary Public in and for the said Commonwealth and County, personally appeared Michael Malpezzi, named Executor, who being duly sworn according to law, deposes and says that the foregoing is a true and c~rrect account of all the rights, goods, chattels and credits which came into the hands or possession of the Estate or into the hands or possession of any other person or persons for them. The affiant further says that no person claiming to be interested in said estate, whether as creditors, legatees, next of kin or otherwise, gave written notice of such claim to the Executor. 0fi~CA- d ;;l)LL~~ Sworn to and subscribed before me this day of August, 2005. . ~duJ~' o Public NOIIrWd. 11M. I.IIM L WIIJS NaIaIy PubIc lIEatnJU_RGIOIlIlIt,aMERlNC)CClMTY .., CclmfiIIlIQft..... Sep 1" 2007 STAres REPORT UNDER RULB 6.12 Name of Decedent: de / e f1 fYl tJ h I'f~ h~1'.1Ol Date of Death: lOc n be r .:>; c2. Q2. ~ Estate No.: rl 003,- 0/ oo:t: Pursuant to Rule 6.12 of the Supreme Cowt 0rpIums' Court Rules. I Iq)Ort the following with respect to completion ofthc administration of die abovo-captioned estate: I. St8te ~ether administration of the estate is complete; Yes ~ No 0 .' ' 2. If the answer is No, state when the personal n:pracrdBtive reasonably believes that the administration will be complete: ~. ,If th~ answer to No:' t -i8:Y~ StatO~' F6Iiowing:" ' a. Did ~ I'Cpresentative file a fmal account with the Court? Yes ~ No 0 , _ '", b. The separate Orphans" Court No. (if any) for the personal representative's . account is: c; Did. the personal representative state an aceount infonnany to the parties in interest? Yes j! No. 0 Date: c. Copies of recci~ releises. joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be ~~/;hedW~~~;~p,,~ " ~ / ' $ij; , ' - tf' ~' ~Svs,;(n j: /;c1h~/ ',' --33yf '7n/1/k At .'_ ~dd~, Ct:(P11~ /(7'1/ ?'/1 /7Q// 717 -{,I;2~/~tto ' Telephone No. co o 1- - \...~ ( -: . ~ .: \. ! '. c.......J Capacity: 0 Personal RqxClClltative ~ Counsel for personal representative , ; vR . ,RfV.' 500 t~(t;.( :4 COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT w '"' ~:$~ of<.) ~~o UCLa: ~ I- Z W C LLI (J W o DECEOENT'S NAME (LAST, FRST, AND MVDLE INITIAL) __ t~/J/feA ead DATE OF DEATH (MM-DO-YEAR) ) . _/OJ()~/Ol003 OS dl;;l I ~/3 (IF APPLICABLE) SURVIVING spouse's NAME (LAST. FIRST, AND MIDDLE INITIAl) t-J ,fe-/t ec~ S-ose k tJ () F1Fnc !J~t t!.:~J E: C!NL\f FI.E NUMBER ';'1- - 0 j J 6 0 ~ courmooOE 'tEAR - NiiiiER- -.- .- SOCIAL SECURITY NUMBER /7.2 -;2.' - 7t,S-7 THIS RETURN MUST BE FLED IN DUPLICATE WlT1i '('HE REGISTER OF WILLS SOCIAl SECURITY NUMBER ~ 0 ;)... - a 0 - ~- ~ '1 {p. 03. RenWnd&r Return (dllleol<le.lIptillrt1l2.13-B21 o 5. Federal Estate Tax Return Requtfed __ 8. Total Number of Safe Deposit Boxas o 11. EIeclIoo to tax under Sec. 9113(A) {Allam Bel, 0.' 'II'J'W Bill g 1. Oliginal Return lJ 4. Limited Estate o 6. Decedent Died Testam (AIlem COP\' 01 W.) o 9. liUgaiion Proceeds Received o 2. Supplemental Return o 48. Future Interest COl'llItomtse (dats 01 d6iJtl alltr 12.'12-82) o 7. OeCedellt Maintained a Living Trust (AIIadt 0JIll (>! I'M!) o 10. Spousal Poverty Credlt \dliertdealhl"'_12'JHI131'1<1 Hll5) - I : I ! I , , i --I i I ,., ''''~~''~;_~;jFY::R.~;-~'~~C'llj~.;:n~-{~fEjT"i Ii IU C Z o II. II) I.lI Q:: 15 o NA"~ __V.J/SII N . C FIRM NAME t'fAPI'lcablfl ~ _ 33 r f ff/~t:l1e d TELEPHONE NUMBER - (,,1.2 - 0 <' -'J ,~. 1 I i .1 i I I i I , , i ." z o S ::3 l- ii: <( o LIJ ~ (1) e- (2) -e- (3) -e- (4) __..::&::. (5) OlYj. 75'..3d.5 (6). .8-- (7) e- ......._-.. , c.;, 1 Rllel Estate (Schedule A} 2. Stocks and Bonds (Scl1edu/e 8) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Sc:I1edule 0) 5. Cash, Bank Deposits & Miscellaneous PernonaI property (Schedule E) 6. Jointly Owned Property (SchefJule F) o Separate BUMng Requested 7. Inler-Vlvos Transfers & Mlsr.ellaoeous Non-Probam Property (SdleduJe G << L) 8 Totll Gross Assets (total Une51-7) 9. Funeral Expenses & Admlnlstralive Costs (Schedule H) 10. Debts of Decedent, Mortgage liabilities. & Liens (Schedule /l 11. Total Deductlont (total Unes 9 & 10) 12. Net Value of &tate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (ScheUule J) 14. Net Value Subject to Tax (Une 12 minus Line 13) (9) ../.$20 (10). 'I gO SEE IMSTRUCllONS OM REVERSE SIDE FOR APPUCABLE RATES z o !;( ~ ::) 11. ~ o () ~ 15. Amoon! of Line 14 laxIIbIe at the spousal tax ram, or transfers under Sec. 9116 (a)(t2) .__._~k.~3,2-L..-...-_.-- x .0__.__ (15) ...___.._...._.__.._____.___.._.....__._____..._.____...... x .0 .___._.. (16) L.,,,...,~.~...,_~..,.~..._,..,,....."...,_.. ~_.t,l.~.,,".,... N (8) ~~ 75'3,75" (11) (12) (13) /.s-, /00,66 ) ? _ t5'3 ,~..r " .4- ~.?.s.""- -3. ?J 16. Amount of Une 14 taxable at lneal rate 17. Amount of Une 14 taxable al slblng ram x .12 (14) -c:r (17) (18) (19) .-$- 18. Amount 01 Line 14 laxable at collateral rale x .15 19. Tax Due CHECK HERE IF YOll ARE RECiUESTING A REFlJt~n OF AN OVERPAYMENT .. Decedent's Complete Address: .___,___~L'f\+"''/ LrtC~l)l.JS _____ ._____~33 ' /r,n~e Rd CITY " hc:;t 11 'c s Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditsfPayments A. Spousal Poverty Credit B. Prior paymenls C. Discount (1) Total Credits (A;. B oj. C) (2) 3. InlerestlPenalty if applicable D. htarest E. Penalty (3) (4) (5) (5A) 4. Total nlerestJPenalty ( 0 + E ) If Line 2 is greater than line 1 ;. line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Una 20 to request a refund 5. If l'ne 1 .. Line 3 is greater than Line 2, enler the difference. This Is the TAX. DUE. A. Enter tf1e interest on the tax due. B. Enter the total of Une 5 + 5A. ThIs is the BALANCE DUE. ZIP /'? 0..:.-0- ~ -G- --0- .-A- .-e- -A-- '-0 -e- (58) Make Check Payable to: REGISTER OF WILLS, AGENT ii1i~r~'~~~f:i~~W~~i~~~)/,jI~~1~fl~1.l;~il\lij.~1~ml1!;ill!~lillf.ilj~mfiill~~ll!m~..I~J:~.illR!,~~_~~IJII.Vm[m1.Jlf_i~I[_mill_.i'lWI~~;1Wi!!l1!'!~"~i PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfef and: Yes a. retain the use or income of the property lransferred;.......................................................................................... 0 b. retain !he right to designate who shall use the property transferred or its income;............................................ 0 c. relain a reversionary interest; or.......................................................................................................................... 0 d. receive the promise for life of etther payments, benefits or care? ...................................................................... 0 2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death without receiving adequate consideration? .............................................................................................................. 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 4. Did doo:ldent own an Individual Retiremenl Account, annuity, or other non-probate property which contains a b&neflciary designation? .............-.......................................................................................................... 0 ~ lZf )ZI ~ .ef IF THE ANSWER TO ANY OF THE ABOVE QUESnONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE rr AS PART OF THE RETURN. Under Jlllnaltles of perjJl)', I declanllI8Il haw elllll11ined Ills 1lIIum, lncWilg ~ schedIlIes and slBIilmenlB. ancIlo \he best of mv !uIwAlIdge and befi8( . Is 1ru8, CIlrtlICt and 00ITIjIlII8. OecIaraboo 01 JlIPIlI1II clhet lhan lbe personal repI'BIlII1IeIIl& based on aIIlnbmalIon of whlcII {If8PIPl' halllllY kIlowIedge. SIGNATURE OF PE N RESPONS~pING RETURN DATE . - ~~-~~-----------~- SfGNP.r(jR~!~ER~PRE~\k-.-...._-~L$g_--..-L..1..LZ~(L---_--__..-----.------..DATE--..-.---.---.-----.-..--...... ADDRESS - ,.. -"-'. .-.~.------ .-,~. --..~--.---------._..-------"--.--~._--".-,--,_._---------..---.-..~..-_.-'~_...._.__._._______._.._.._.._~.,'____~"_.~R__"_~.___...,____~_______".__.._._~..__.______________._,.~._._._~__.~.._...~_____.._____.__._._. - ~.-.-.--------._----.-.---....---_._~.~"----.._.._~.~----."--..-----...-.-.-.----.-~--,~..--_...--._-_._.-.--~---.-____._._________.~___r__._....__...._____..____._.____.____.____....._____~__..__._.__'_._.____.____~.,.~..__._....__ :!.n!i'(,i;!~1mirll~m~ji~lb~'~jii~lil;li~f~1I11;irJlllnj~~flli~;~riill.~ii1l'j.WIl~fmrH~fliiJl'~~Ifi.J~..j.,JI.I/Ii~M~~J.l~lil~~~~li1fjl~_J'JJM_.Mif~~,!~;l!!,~i.~ For dHles of death 011 or alter ,July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of \he slIrvMng spouse is 3% [72 PS 39116 (a) (1.1)(1)1. For dates of death en or after January 1. 1995, the tax rate imposed on ttJe net value of transfers 10 or for the use of the survIVing 5pOutle is 0% [72 P.S. ~9116 (a) ('1.1) (Iill. The s lawte \!Pes not ex~.m a transfer to a surviving spouse from lax, and ttJe statutory requirements for disclosure of assets and filing a tax retum are stiR applicablE, even jf the surviving spouse is the only beneficiary. For dales of death on or after July 1, 2000: The lax rate imposed on the net value of transfers from a deceased child twenly-one years of age or younger at death to or for the use of a natural parent an adOpti'l'il parent, or a stepparent of the child is 0% [n P.S. ~9116(a)(1.2)J. The ta,~ rate Imposed on the net value of transfers 10 or for lhe use of the decedent's ineal beneficiaries is 4.5%, e)(cept as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(111. The lax 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 slbIing Is denne<:!. under Section 9102, as an i~dividual who has at least one parent in common wl1h the decedent, whether by blood or adoption. RE\I-1508 EX+ (6-98) *' COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULI I CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF / / . / /1 elt' 1'1 /1J Include the proceeds of IItIgaUon and the dale the proceeds were receIv<<I by the Idle. All IJIOperty jotnay..owned with right of IIIrYIvonhlp mUlt be dIacIoItd on Schedule F. VAlUE AT DATE OF DEATH IJA >fe j,t't:~ FILE NUMBER ITEM NUMBER DESCRIPTION I) ;;) 3) o 5) f>1~'J 6t'--f\ k IcA~(:k 1(1 ~ (YJ..rf 6A.nJ<: / c]) ~tA.-1 t:. i).p Ve h ~ cl'€; tJ- a IJcT1 0('\ 5Ct/~ c}f -Pv r 5 5CAU ~f (J~el"1 ~J - ~(kM.oc) 'I 1.:l3 . '1..5- )D.I 1(')0,00 .;(3(). 00 ? . t}t.1O. 00 / fJr-IJCf'eds - In {;eeJ.s .- mAL (Also enter on line 5, Recapitulation) $ Ot Y I 7..s 3,. 7 S- (If more spaCllll& needed. Insert addlllonalllheets of the same size) REV-1511 EX+ (12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRAnVE COSTS == ESTATE ~ J e/~/J (fl. I~ /J / Ie 11t'tA:d FILE NUMBER Debts of decedent must be reported on Schedule 1. ITEM NUMBER A. DESCRIPTION AMOUNT ~ - It) OIl{ 1. FUNERAL EXPENSES: fYI c,J pc z 2 {. ,,c; ~ (' I~j fk /7l €... B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representatlve(s) Social Security Number(s)/EIN Number of Personal Representatlve(s) Street Address City . Slate Zip Year(s) Commission Paid: Attorney Fees ~ ..5 0-' a (l K Ilcf4v~ c&.(s . 3. Famijy Exemption: (If decedent's address is not the same as claimant's, attach explanation) f/7{,;)..- / 2. ClaImant Street Address City State . Zip Relationship of Claimant to Decedent 4. ProbateFees A//ra(~c-./c A)f~/je~J:/r11 ('J..t"ck.s / IrtAJ Ie.~/_ II 1,3 c; 3 Accountant's Fees ;; tl.J JI C ~ f /0;" /l ()f I c.'t" S / e e r f / II (" c.. ~ !" 5. 6. Tax Retum Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ / 7'; / dO"' a~u~ (If more space is needed, Insert addlllonal sheets of the same size) / ~EV.1512 EX+ (12-03) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RE11JRN RESIDENT DECeDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE UABIUTlES, & UENS FILE NUMBER ESTATE OF ITEM NUMBER 1. Report debts Incurred by the decedent prtor to dqth wNch remained unpaid as of the date of death, including unrelmbursed medical expenses. VALUE AT DATE OF DEATH DESCRIPTION ('C()f1+1 fYlecu:lo<-JS -+/~,-l b~ II C; f> 3 . C,S- TOTAL (Also enter on line 10. Recapitulation) $ (ft more space Is needed, Insert additional sheets of the same size) , 8 0.00 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX AP.PRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDucTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-13-2006 WHITEHEAD 10-05-2003 21 03-1002 CUMBERLAND 101 APPEAL DATE: 04-14-2006 (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 9~r_~~9~~_r~~~_~~~~______~___~~!~!~_~Q~~~_~Q~!!Q~_~Q~_YQ~~_~~~Q~~~__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX HElEN M FILE NO. 21 03-1002 ACN 101 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISIDN PD BDX 280601 HARRISBURG PA 17128-0601 ...... ....... f .~" . ',:", r ,:~ r\ -"~ , SUSAN K PICKFORD ESQ~ 3344 TRINDLE RD CAMP HILL PA 17011 ESTATE OF WHITEHEAD REV-1547 EX AFP (06-05) HElEN M TAX RETURN WAS: (X) ACCEPTED AS FILED DATE 02-13-2006 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets ) CHANGED (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 24.753.95 .00 .00 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 24,753.95 15.100 00 9,653.95 .00 9,653.95 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: DATE + NUMBER INTEREST/PEN PAID (-) · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (9) (10) 14,120.00 9,653.95 X 00 = .00 .00 X 045 = .00 .00 X 12 = .00 .00 X 15 = .00 (19)= .00 AMOUNT PAID .00 .00 .00 .00 980.00 (11) (12) (13) (14) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ( 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.) y RECEIVED MAR 1 0 lu~69 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY , PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF HELEN M WHITEHEAD Deceased NO. 21-03-1002 ORDER OF COURT AND NOW, this --i 7 ft day of March, 2006, the within account is confirmed and distribution directed in accordance with the schedule. By the Court, :rsk Qt. In Re: Estate of \\c.L~ ~ 'IN ,:::. \\ c;;;: \\" ~ \J Estate No.: ~~ \ ~ ~ ~~ -- \ ~~ -1- ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. CERTIFICATE OF SERVICE OF ORDER ORDER DATED: '?) - '\ '\ - "Z:J ~ JUDGE'S INITIALS: -:S~~ TIME STAMP DATE: ~ ' ~~ - ~\o INRE: ~', ~ \\\... \\,-" ~,~'\'(.;, - ~ '" "'x:~ ~ ~ ',~\~0. SERVICE TO: c- ~ '\ "'''''' ,...... co t'. -" ~~~" ..... "" ,\" '- \J ~ '" ,",,' -' :j., . E USPS DRRR o Hand delivered D Other: _ DATE OF MAILING: '3 - 'Ll-. _.~ \-c: METHOD OF MAILING: ENENVELOPE(S) BY; D Petitioner o Judge ~ Clerk of Orphans' Court SERVICE TO: METHOD OF MAILING: o USPS DRRR o Hand delivered D Other: _ ENVELOPE(S) BY:D Petitioner D Judge D Clerk of Orphans' Court DATE OF MAILING: c:\~ , \(~\\0 ~ Deputy Clerk of Orphans' Court Clerk of the Orphans' Court & \ - d-OO 3-- \ (JO~ RECEIVED MAR 1 0 2C05 { ! IN THE ORPHANS' COURT OF CUMBERLAND COUNTY. PENNSYL VANIA FIRST AND FINAL ACCOUNT OF MICHAEL MALPEZZI EXECUTOR OF THE EST ATE OF HELEN M. WHITEHEAD LATE OF MECHANICSBURG CUMBERLAND COUNTY, PENNSYLVANIA DECEASED DATE OF DEATH: October 5, 2003 DATE OF ISSUANCE OF LETTERS: November 21,2003 DATE OF ADVERTISING: The Patriot News January 27,2004 February 3, 2004 February 1 0, 2004 Cumberland Law Journal March 11, 2005 March 18, 2005 March 25, 2005 ATTORNEY: Susan K. Pickford, Esq. 3344 Trindle Road Camp Hill, P A 17011 (717)612-1660 __",i c t~ l_ _ (-) (P' , c c. , L_-t do FIRST AND FINAL ACCOUNT OF MICHAEL MALPEZZI EXECUTOR OF THE ESTATE OF HELEN M. WHITEHEAD LATE OF MECHANICSBURG CUMBERLAND COUNTY, PENNSYLVANIA DECEASED PRINCIPAL RECEIPTS 2003 December 16 Received from M&T Bank/checking $ 4,000.00 2004 February 11 Received from M&T bank ICD 1,123.95 April 20 Received from proceeds from sale of vehicle 10,400.00 September 29 Received from sale of furs 230.00 September 29 Received from,sale of jewelry 9,000.00 TOT AL PRINCIPAL RECEIPTS $24.753.95 PRINCIPAL DISBURSEMENTS 2004 Jan.14 Jan 24 Feb. 19 Feb. 26 March 2 April 16 April 24 M&T - Safe Deposit Box Payment Appraisal of furs Hess' Garage - car care for sale Country Meadows - final bill Account checks Rossi Jewelers - appraisal of jewelry Malpezzi Funeral Home Professional services rendered: Attorney fees 38.00 125.00 185.99 983.65 22.00 477.00 $11,014.50 1312.50 Costs re: Probate Newspaper advertising Newspaper ad re sale of furs Probate fee Short Certificates 495.11 2005 Professional legal services rendered: Final accounting Close Estate 450.00 TOTAL PRINCIPAI.- DISBURSEMENTS $15103.75 SUMMARY TOTAL PRINCIPAL RECEIPTS TOTAL PRINCIPAL DISBURSEMENTS $24,753.95 $15.103.75 $ 9.650.20 RECONCILIATION ACCOUNT Balance for accounting as per First and Final Account $ 9.650.20 March 2005 Joesph W. Whitehead - Advance of residue in accordance with Article II of the Will. $9,650.20 BALANCE FOR DISTRIBUTION $ 0.00 Exhibited into the Office of the Register of Wills in and for the County of Cumberland this day of August, 2005, by Michael Malpezzi Executor of the Estate of Helen W. Whitehead BY:;W~.~#Y:: Michael MalPe ' ~ I hereby certify that actual notice of the time of presentation of this account and of the character thereof has been given to every unpaid creditor who has given written notice of his claim to the accountants and to every other person to whom the accountants have knowledge of notice who claim an interest in the estate as a beneficiary. Michael Malpezzi Executor of the Estate of Helen W. Whitehead BY:-~~~ ' Michael Malpezzl COMMONWEALTH OF PENNSYLVANIA ) ) ss: COUNTY OF CUMBERLAND ) I hereby certify that on thisArdday of August, 2005, before me the subscriber, a Notary Public in and for the said Commonwealth and County, personally appeared Michael Malpezzi, named Executor, who being duly sworn according to law, deposes and says that the foregoing is a true and c~rrect account of all the rights, goods, chattels and credits which came into the hands or possession of the Estate or into the hands or possession of any other person or persons for them. The affiant further says that no person claiming to be interested in said estate, whether as creditors, legatees, next of kin or otherwise, gave written notice of such claim to the Executor. ~' . / {.~o.... (~ .7U cL&~ Sworn to and subscribed before me this day of August, 2005. ~~d?J~' o . Public uoaw ... LtC>>. L WWS NaIaIy PubIc IEaIJ1f 1 ;"RQlClItJUBH,aMEAlNf)CQMY ..,CClmrIIll-an8lpllw_ 11. 2007 ~ JMWOM ?l.iJtW J N:HJ :)~ '{If,)kl~ ~\.'"\),,(,,,!.SJP..1:.iYif) Hf).1J~kl, ~,j,,,{~'ittt \ (.,O~' 1 Cl ~ tliil\l'1:cl "Ol.f'!'ItI\l}:) ~ i'