HomeMy WebLinkAbout02-0178PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
also known as To:
.... ~feceased.
Social Security No.c~ tg~ - _-72). //
21-02-178
Register of Wills for the
County of ~L
Commonwealth of Pennsylvania
in the
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl t e~
for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
domiciled at death in ~U/~9~ g'~- ~ 0
Decendent
was
h ! <~ last family or principal residence at ~~ ~2/'oldJ~
(list street, number and municipality)
Decendent, then ~g years of age, died
Decendent at death owned property with estimated values as folllows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pel~nsylvania
situated as follows: ,~taT~ ,d/ ~'0/o/ j~
!
County, Penpsylvania, with
,
emu
Petitioner
after a proper search has ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name . . . -
Residence
,~b~.~, ~,' ,' I1~', t94
L~ </~ ' ,~
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the
appropriate form to the undersigned.
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA (
SS
COUNTY OF ¢~BERLA~D
The petitioner(s) above-named swear(s) or affirm(s) that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 14th ~_ -- day of ]
FEBRUARY ~ / ~1:9 2002
//' / ~ - ' Register/[
No. 21-02-178
Estate of m~x L W~SER
, Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW FEBRUARY 14th 1~2002 , in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that TAbII~ S FAILOR
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
are hereby granted to TAMMY S FAILOR
in the estate of
FEES
Letters of Administration ..... $. 70.00
Short Certificates( ) .......... $. 12.00
Renunciation ................ $. 20.00
JCP $. 5.00
TOTAL__ $. 107o00
Filed .F..E.B.R.U..A.R.Y..1..4 .......A.D. IOc 2002
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
?his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
No. ~ Date
21-02-178
Max L. Wiser
61 '~' i ! 5-7-40
Cumberland C~rli~le Boro
Laborer
Construction
COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
ISEX 5C~,AL SECURI~f NUMBER IDAT E OF OEATH ~Mon~. Da,..)
· . M~e ~.206 ~ 32 -- 1176 ,. 1-22-02
C~l~sle Region~ Medical Cen~ I~.~
1.2. I*~. I
White
SURV~'tNG SPOUSE
Bruce Wiser I,,- EvelFn Hocken§eary
iNFC~'S N~HE (TW~) lionel'S ~ A~(~ ~. ~. ~ ~
I~. 1075 My~stown Road, G~dn~s, PA 17324
~ c~ ~..~ F~'.~,.~, I'~ C*cm~o. Soc~c~ o~I
~FUNE~R~E~N~E~T~S~ {L~ENSENUM~R I~E~~F~ ~e~m~;.n S~C;~,, ~z
.,.
INJURY 8 WORK?
'02 FEB ! ~, PI2:28
RENUNCIATION
21-02-178
To the Register of Wills of ~~~ County, Pennsylvania.
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
be issued to x-~ ~z~-~c~7 z~
?
hand this /Z day of
(Signature)
~/~/ ST. t~o~,ll~' /Tn
(Address) I 72 q /
(Signature)
(Address)
(Signature)
(Address)
RENUNCIATION
21-01-178
In Re Estate of deceased.
./
To the Register of Wills of / ~(~~_~--C_~Kff~_~_ ~¢,~._~ County, Pennsylvania.
The undersigned L~//~//~ ~Z~~X~ of
the above decedent, h~reby renounce(s) the right to administer estate and respectfully ask(s) that Letters
this day of ,
! I
(Signature)
(Signature)
(Address)
(Signature)
(Addr~s)
RENUNCIATION 2 t-o 2-17 s
To the Register of Wills of. ~-~~~4.~ County, Pennsylvania.
The undersigned {/_~) _.5-~ z2~//dg~ ~4/j..dod~d_.4,j zS~~- of
-
the above decedent, hereby renounce(s) the fight to administer the estate and respectfully ask(s) that Letters
be issued to
(Signature)
(Address)
(Signature)
(Address)
(Signature)
(Address)
RENUNCIATION
21-02-178
To the Register of Wills of ~~~--~C~--~ County, pennsylvania.
The undersigned ~ ~~/tc'~) ,~)~/ of
the above decedent, hereby renounce(s) the right to administer the estate and resl:~ctfully a~k(s) that Letters
WITNESS ~ ~"g~ 7~~'~)hand this ]~}'
day of
(Signature)
(Address)
(Signature)
(Address)
(Signature)
(Address)
CERTIFICATION OF NOTICE
UNDER RULE5.6(a)
Name of Decedent: Max L. Wiser
Date of death: January 22, 2002
Will No. N/A
Admin. No. 2002-00178
TO THE REGISTER:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphan's Court
Rules was served on or mailed to the following beneficiaries of the above captioned estate.
Name
Heidi Heberlig
Steve Wiser
Candice Wiser
Chad Wiser
Address
116 West Ridge Street, Carlisle, PA 17013
501 Middel Road, Newville, PA 17241
50 West Main Street, Newville, PA 17241
50 West Main Street, Newville, PA 17241
Notice has now been given to all persons entitled thereto under Rule 5.6 (a).
Date:
Respectfully submitted,
Karl E. Rominger, Esquire
155 South Hanover Street
Carlisle, PA 17013
(717) 241-6070
Supreme Court ID # 81924
Capacity as Counsel for
Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 02 0178
COUNTY CODE YEAR NUMBER
zOO
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Wiser, Max L.
SOCIAL SECURITYNUMBER
206-32-1176
DA'I~ OF DEATH (MM-OD-YEAR) DATE OF BIRTH (MM-OD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
01/22/2002 05/07/1940 REGISTER OF WILLS
IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82)
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death [] 5. Federal Estate Tax Return Required
after 12-12-82)
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes
of Will) copy of Trust)
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O)
12-31-91 and 1-1-95)
THIS SECTION MUST BE COMPLETED. ALL AND ~NTIAL TAX INPORMATION SHOULD BE DIRECTED TO:
~JAME
Mark F Bayley
:IRM NAME (if applicable)
Rominger & Bayley Law Offices
FELEPHONE NUMBER
7 ] 7/241-6070
COMPLETE MAILING ADDRESS
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2)
30,000.00
None
None
None
500.00
None
None
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (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)
4,374.35
2,246.84
12. Net Value of Estate (Line 8 minus Line 11 )
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(8) 30,500.00
(11) 6,621.19
(12) 23,878.81
(13)
(14) 23,878.81
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, x .00
or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate x .045
17. Amount of Line 14 taxable at sibling rate x .12
18. Amount of Line 14 taxable at collateral rate x .15
19. Tax Due
23,878.81
20. []
(15)
(16) 1,074.55
(17)
(18)
(19) 1,074.55
>> BE SUP, E TO ~ ALL O~,~.STIONS ON REVERSE SIDE AND RECHECK MATH <<
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS lVJJddl¢ Acre Lot 4
CITY
Newville STATE PA ZIP 17241
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
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund
5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
1,074.55
0.00
0.00
1,074.55
1,074.55
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(5A)
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; ......................................... L,..J
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 property which
contains a beneficiary designation? ........................................................................................................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of petju~-, 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, con'ect and complete.
Declaration of praparar other than the pamonal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
Tammy S. Failor
."~FL~"lrv~ ~c~ ~'-'3~~03rl' 1075 Myerstown Road
. Gardners, PA 17324 L~. ~ --O "~
SIG'i~AI'URE OF PERSQ,~ RESPONSIBLE FOR FIL'TNG RETURN ADDRESS DATE
SIGNATURE OF PREPARF__~ OTHER THAN REPRESENTATIVE ADDRESS DATE
MarkFBayley ~/~ 155 S. HanoverSt. ~//t~ ~ -- L~ '~'
Carlisle, PA 17013 __
For dates of death on or after duly 1, 1004 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116
1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF .... FILE NUMBER
wiser, Max L.
..... I 21 - 02- 0178
All real prope .r~y owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which propertY/would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclose~] on
schedule F.
ITEM
NUMBER DESCRIPTION
Lot 4 Middle Acres
Newville, PA 17241 (AGREEMENT OF SALE ATTACHED)
TOTAL (Also enter on Line 1, Recapitulation)
VALUE AT DATE
Of DEATH
30,000.00
30,000.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Wiser, MaxL. ]FILE NUMBER
i 21-02-0178
Inclu.de the. proceecJs, of litiga.tion and the date theproceeds were received by the estate. All property jointly-owned with the right of
survlvomn,p must oe disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
Chew S10 Pickup (1991)
TOTAL (Also enter on Line 5, Recapitulation)
VALUE AT DATE
Of DEATH
500.00
500.00
OMMONWEALTH OF PENNSYLVA~A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF Wiscr, MaxL. ' ..... FiLENuMBER
21- 0~.- 0178_
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
FUNERAL EXPENSES:
Cremation Society
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Tammy S. Failor
Social Security Number(s) / EIN Number of Personal Representative(s):
20262 1130
Street Address 1075 Myerstown Road
City Gardners State PA Zip 17324
Year(s) Commission paid 2003
Attorney's Fees Rominger & Bayley Law Offices
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills
Zip
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal
Evening Sentinel
AMOUNT
1,055.00
1,525.00
1,525.00
107.00
75.00
87.35
TOTAL (Also enter on line 9, Recapitulation) 4,374.35
COMMON~NEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF
Wiser, Max L.
Include unreimbursed medical expenses.
FILE NUMBER
2] - 02- 0178
ITEM
NUMBER
1
2
3
4
5
6
7
8
9
10
11
12
13
14
DESCRIPTION
Sprint (Real estate-phone bill)
Adams Electric (Real estate-electric bill)
Carlisle Regional Medical Center (Health care)
Medical Revenue Services (Health care)
LANC HMA Physicians Managemem (Health care)
Carlisle Regional Medical Center (Health care)
Commercial Acceptance Service (Health care)
Taxes-2001 (Property taxes)
Taxes-2002 (Property taxes)
GroWs Septic Service (Real estate advertising)
The Sentinel-Classified (Real estate advertising)
D.E.W. & Sons (Real estate-septic work)
Pennsylvania Department of Transportation (Trailor title transfer fee)
Driveway stone (Real estate fix-up)
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
22.74
306.67
73.40
78.60
10.00
123.00
24.00
548.56
457.97
140.00
324.40
35.00
22.50
80.00
2,246.84
AGREEMENT OF SALE FOR REAL PROPERTY
.5'V, -'"
THIS IS AN AGREEMENT OF SALE, made this day of ~: '~:~l'~
2003, among, Clyde O. Odum, IV (herein after "Buyer"), and the Estate of Max L.W~er (herein
after "Seller").
BACKGROUND
A. Sellers are currently the legal owners of the property located at Lot 4, Middle Acres,
Newville, Pennsylvania. as tully set out and described in Deed Book J 33, Page 715..
B. Buyer intends and hereby agrees to purchase from Sellers their interest in the Real
Property as set forth herein, under the terms and conditions set forth in this Agreement. This
purchase is made "as is" and buyer warrants that buyer takes the property with whatever defects,
problems, or imperfections which may exist known or unknown to buyer, or known or unknown
to seller. Buyer warrants that buyer is satisfied with seller's disclosure, and that no oral or
spoken promises exist outside this agreement, and that this writing is the complete agreement of
the parties.
1. Sale qfProperty. Sellers agree to sell, assign, transfer, and convey to Buyer, and
Buyer agrees to purchase from Sellers, upon the terms and conditions herein set forth, (a) good,
marketable, and insurable fee simple absolute title to the Real Property.
(a) Amount of Purchase Price. The total purchase price to be paid by Buyer (the
"Purchase Price") shall be the sum of $30,000.00 (Purchase Price). Buyer shall give a deposit of
$29,900.00 to be subtracted from the total purchase price, leaving a balance of $100.00 at the
time of settlement. Said deposit to clear and be credited absolutely to the estate account before
closing.
2. (7osing Documents to Be Delivered by Sellers. At closing, Sellers shall deliver to
Buyer all of the following:
(a) Deed. An Executor's or Administrator's deed (the "Deed"), duly executed, attested,
acknowledged, and in recordable form, conveying good, marketable, and insurable title to the
Real Estate to Buyer.
3. Closing.
(a) Place qfClosing. The closing and settlement of this transaction ("Closing") shall take
place at the law office of Karl Rominger, Esquire at 155 South Hanover Street, Carlisle, PA.
(b) 77me of Closing. The Closing shall commence as mutually agreeable to the parties.
In any event, the closing shall not take place any later than January 20, 2003. Time is of the
essence.
4. ( 'onditions Precedent to Buyer ~ Obligation to Complete Closing. Buyer and Seller
acknowledge and agree that Buyer's obligation to complete Closing hereunder shall be subject to
the fulfillment, prior to or at Closing, of the following conditions precedent:
(A) Seller shall have tendered physical possession of the Real Property, free of all claims.
(B) Seller shall have delivered to Buyer all documents and items specified in Section 3
hereof.
5. Successors and Assigns. This Agreement shall extend to and shall bind the respective
successors and assigns of the parties hereto.
6. Termination of Agreement by Buyer. If Buyer timely temfinates this Agreement by
written notice to Sellers pursuant to the termination rights set forth in this Agreement, then, upon
such termination, this Agreement shall be and become null and void, and Buyer shall not have
any further rights nor obligations hereunder. Timely termination should be termination up and
until and including the time set for closing. Seller shall return the money paid as liquidated
damages if Buyer terminates this Agreement, Seller shall keep $5,000.00 of the money paid, and
return the remainder if Buyer defaults.
7. :Votices. All notices, requests and other communications under this Agreement shall
be in writing and shall be sent by registered or certified mail, return receipt requested, postage
prepaid, or by hand delivery addressed as follows:
If intended for Seller:
Rominger & Bayley Law Offices
155 South Hanover Street
Carlisle, PA 17013
If intended for Buyer:
Clyde Odum, IV
121 Blackberry Rd.
Peach Bottom, PA 17563
or to such other address or addresses or party or parties of which Sellers and Buyer shall
have given notice as herein provided. All such notices, requests or other communications shall
be deemed to have been sufficiently given for all purposes hereof on the date of the proper
mailing thereof~ and may be given on behalf of any party by its respective counsel.
8. Stn'vival. Except to the extent that any provision of this Agreement expressly provides
that it shall not survive Closing, all of the representations, warranties, and agreements of Sellers
and Buyer under this Agreement shall survive Closing and delivery of the Deed for the periods
herein expressly stated.
9. Dq/bttlt of Seller. In the event that Sellers' title at Closing is not as stipulated in
Section 3 hereof, or Closing does not occur on or before the Closing Date as a result of Sellers
default, or is otherwise in default in the performance of the provisions hereof, Buyer may either
(a) disregard such default and perform this Agreement by accepting said title and premises in
such condition as Sellers can convey without abatement in price except for monetary liens of an
ascertainable amount, or (b) terminate this Agreement and receive back the money paid as full
and liquidated damages.
10. Trines.
(a) Property Taxes shall be payed by Seller up through and current for 2002. Buyer shall
be solely responsible for all tax after 2002.
(b) Any transfer liability or transfer tax will be the sole responsibility of the Buyers.
IN WITNESS WHEREOF, and intending to be legally bound hereby, the parties hereto have
executed this Agreement on the day and year first above written.
S~ller, Ta'~my Failor/Administratrix
Estate of Max L. Wiser
cIY~0. O&.n~ IV~
Buyer
FAMILY SETTLEMENT AND FINAL RELEASE
IN
ESTATE OF MAX L. WISER
(File No. 21-02-0178)
KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, Max L. Wiser, late of Newville,
Cumberland County, Pennsylvania, deceased, died intestate on January 22, 2002.
WHEREAS, the said Max L. Wiser died intestate, and upon application, Tammy Failor was
named Administratrix of the Estate.
WHEREAS, letters administration on the estate of the said decedent were duly issued by the
Register of Wills of Cumberland County, Pennsylvania, to the said Administratrix hereinafter called
personal representative;
WHEREAS, the said personal representative has gathered the assets of the estate of the said
decedent and the assets consist of real and personal property; to a total value of $30,500.00 as set forth in
the Inheritance Tax Return, which is attached hereto and made a part hereof, and marked Exhibit "A".
WHEREAS, the debts and deductions, including the payment of inheritance tax in the said estate,
amount to $7,695.19, leaving a balance for distribution of $22,804.81, to be distributed pursuant to
statute, it being noted and acknowledged that each heir has previously received a partial distribution in
the amount of $3,000.00.
WHEREAS, the balance for distribution as shown in the said Inheritance Tax Return marked as
Exhibit "A" has been distributed as herein indicated;
NOW, THEREFORE, KNOW YE, that We, Steve Wiser, Candice Wiser, Heidi Heberlig, Chad
Wiser and Tammy Failor, heirs of the said decedent, and being those persons entitled to inherit under the
laws of intestacy, do hereby acknowledge that We have this day had and received from the aforesaid
personal representative, in full satisfaction and payment of all sum or sums of money, legacies, bequests,
and devises as are given, devised and bequeathed to me by the deceased or by statute, the amount due me,
which amount I have received this day;
AND, We do hereby stipulate that in order to avoid the expense and time involved in the filing of
a formal account and schedule of distribution, I agree that no account is necessary and I do hereby agree
that ! do consent to distribution being made without the filing of an account and schedule of distribution,
the same to be with the same force and effect as if they had been filed and confirmed by the Orphan's
Court Division of the Court of Common Pleas, Cumberland County.
THEREFORE, We do hereby remise, release, quitclaim and forever discharge the said personal
representative, Tammy Failor, her heirs, executors, and administrators and assigns, or and from the said
estate and from all actions, suits, payments, accounts, reckonings, claims, and demands whatsoever for or
by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the state of the
said decedent, and I do further hereby covenant and agree that should any liability come due to the estate
of the said decedent after the signing of this agreement, I do hereby covenant and agree that ! will
contribute my share of the estate to satisfy any and all claims, demands, suits, or causes of action which
may be successfully prosecuted against the said estate or the aforesaid personal representative after the
signing, sealing and delivery of this family settlement and final release.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this -2~/ 5/day of
,2003.
Witness:
STEVE WISER
(~~ L.k~,_n ~.~ (SEAL)
CANDICE WISER
(~(_.~-¢~ ~X~-f]' ~f-z_~Z.z (SEAL)
CHAD WISER
Witness:
(SEAL)
(SEAL)
COMMONWEALTH OF PENNSYLVANIA ·
· SS.
COUNTY OF CUMBERLAND ·
On this, the ~/¥~ day of /~,ALf ~,/n ,2003, before me, a notary public, the
undersigned officer, personally appeared Steve Wiser, Candice Wiser, Chad Wiser, Heidi
Heberlig and Tammy Failor (known to me or satisfactorily proven) to be the persons whose
names are subscribed to the within instrument, and acknowledged that they executed the same for
the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary Public P'g ~"'
Li~ J. J~r, ~ p~
~i~e ~, Cm~da~ ~un~
~~E~J~.~
BUREAU OF INDIVIDUAL TAXES
ZNHERTTAHCE TAX DTVTSTON
DEPT. 180601
HARRTSBURg, PA 17118-0601
COMHONHEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
MARK F BAYLEY
ROMINGER & BALEY LN OF
155 S HANOVER ST
CARLISLE
Recorci~:~' ~"~:: of DATE
Re ESTATE OF
DATE OF DEATH
FILE NUMBER
'0.3 I R¥ 23 gl0:2' OUNTY
ACN
CUT ALONG THIS LINE ~"
05-19-Z005
WISER
01-22-2002
21 02-0178
CUMBERLAND
101
Amount ReeAttad
REV-16¢7 EX AFP (01-05)
MAX L
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-Z547 EX AFP (01-03) NOTTCE OF TNHERZTANCE TAX APPRATSEMENT, ALLOWANCE OR DTSALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WISER MAX L FILE NO. 21 02-0178 ACM 101 DATE 05-19-2005
TAX RETURN NAS: (X) ACCEPTED AS FILED [ ) CHANGED
RESERVATION CONCERNING FUTURE TNTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
q. Mortgages/Notes ReceAvabla (Schedule D) (q)
5. Cash/Bank DeposAts/MAsc. Personal Property (Schedule E) (5)
6. JoAntly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expensas/Adm. Costs/MAsc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/LAens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
$OzO00.O0
O0
O0
O0
500 O0
O0
O0
(8)
q,$Tq.$5
NOTE: To insure proper
credit to your account,
submit the upper portion
of this fore wAth your
tax payment.
1:3.
NOTE:
ASSESSMENT OF TAX: 15. Amount of Line lfi at Spousal rata
16. Amount of LAne lq taxable at Lineal/Class A rata
17. Amount of LAne lq at SAblAng rata
18. Amount of Line lq taxable at Collateral/Class B rata
19. Principal Tax Due
£AX CREDTTS:
PAYMENT RECEIPT DISCOUNT
$0,500.00
(16) .00 x O0 = .00
(16) 25,878.81 x Oq5: 1,07q.55
(17) . O0 x 12 : . O0
(18) .00 x 15 = .00
(19)= 1,07q.55
DATE
Oq-Oq-ZO05
NUMBER
CD002595
INTEREST/PEN PAID (-)
.00
BALANCE OF UNPAID INTEREST/PENALTY AS OF 0q-05-2005
1F PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AMOUNT PAID
1,07q.55
TOTAL TAX CREDIT I
I
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
1,07q.55
.00
26.17
26.17
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REQUZRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
CharAtable/governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0
Nat Value of Estate Subject to Tax (Iq) 25,878.81
Zf an assessment was issued previously, 1/nas 14, 15 and/or 16, 17, 18 and 19 w~11
reflect figures that include the total of ALL returns assessed to date.
2~2q6.Sq
(11) 6.621.19
(12) 25,878.81
RESERVAT/ON:
Estates of decadents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate for
iifa er for years, the Coaaonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Crass B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2160 of the Inheritance and Estate Tax Act, Act Z$ of ZOO6. (72 P.S.
Section 9160).
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side.
--Make check or money order payable to: REGISTER OF WILLS) AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special 26-hour
answering service for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and / ar
speaking needs: 1-800-667-5020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, ar 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. 281021, Harrisburg, PA 17118-1011, 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 Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (RE¥-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) 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 be~ore January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the data of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (62) percent per annum 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 with that rate
announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2005 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
19BI ZOZ .000546 1987 92 .OOOZ~7 1999 72 .000191
1985 161 .0006~8 1988-1991 llX .OOO~O1 2000 8Z .000119
1986 111 .000301 1991 91 .000167 2001 91 .0001~7
1985 151 .000356 1995-1996 71 .000192 2002 61 .00016~
1986 iOZ .00027~ 1995-1998 91 .000267 2005 51 .000157
--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.
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 002393
BAYLEY MARK F ESQUIRE
155 SOUTH HANOVER STREET
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 206-32-1176
FILE NUMBER: 2102-0178
DECEDENT NAME: WISER MAX L
DATE OF PAYMENT: 04/04/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 01/22/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $1,074.55
TOTAL AMOUNT PAID'
$1,074.55
REMARKS: MARK F BAYLEY ESQUIRE
SEAL
CHECK//153
INITIALS' JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
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 002637
BAYLEY MARK F
ROMINGER & BALEY
155 S HANOVER STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN; 206-32-1176
FILE NUMBER: 2102-0178
DECEDENT NAME: WISER MAX L
DATE OF PAYMENT: 06/03/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/22/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $26.17
REMARKS:
TOTAL AMOUNT PAID:
MARK F BAYLEY ESQUIRE
$26.17
SEAL
CHECK#2107
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
......
DATE 06-16-200~
ESTATE OF ~ISER L
DATE OF DEATH 01-22-2002
T
MAKE CHECK PAYABLE AND REM~ PAYMENT TO
REV-lbu, _
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
;ount, submit the upper portion of this form with your tax payment.
LOWER PORTZON FOR YOUR RECORDS
,ERZTAMCE TAX STATEHENT OF ACCOUNT
ESTATE OF WISER ,._ L FZLE NO. 21 02-0178 ACH 101 DATE 06-16-2005
TH'rS STATEMENT TS PROVIDED TO ADV*rSE OF ;dE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHOWN BELON
TS A SUMMARY OF THE PRZNCTPAL TAX DUE`' APPL/CATTON OF ALL PAYMENTS, THE CURRENT BALANCE., AND., ZF APPLTCABLE,
A PROJECTED TNTEREST FTGURE.
DATE OF LAST ASSESSMENT OR RECORD ADdUSTMENT: 05-19-2005
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
.00 1,07fi.55
26.17- 26.17
Oq-Oq-ZO0$
06-05-2005
CD00Z$9$
CD00Z6$7
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1`'
NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT"
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
1,07q.55
1,074.55
.00
.00
.00
PAYNENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: CONNON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at
the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
(7173 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
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 and of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (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 (6Z) percent per annum calculated at a daily rate of .000164. All taxes ehich became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 lOX .000548 1987 9Z .000247 1999 7Z .O0019Z
1983 16Z .000438 1988-1991 llZ .000301 ZOOO 8Z .000219
1984 llZ .000301 199Z 9Z .000Z47 ZOOl 9Z .000247
1985 13Z .000356 1993-1994 7Z .00019Z ZOOZ 6Z .000164
1986 lOZ .000Z74 1995-1998 9X .000Z47 ZOO3 5Z .000137
--Interest is calculated as folloas:
XNTERE:ST = BALANCE: OF TAX UNPAID X NUllBER OF DAYS DE:LINQUENT X DAILY XNTE::RE:ST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date o~ the assessment. Zf payment is made after the interest computation date shown on the
Notice, additional interest must be caXculatad.
Name of Decedent:
STATUS REPORT UNDER RULE 6.12
Date of Death:
Will No.:
Admin. No.: -/7;e
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 No E1
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:
ao
bo
Did the personal er~.p, resentative file a final account with the Court?
Yes _ No
The separate Orpham' Court No. (if any) for the personal representative's
account is:
c. Did the personal ~resentative state an account informally to the parties
in interest? Yes 1~ No [--]
Co
Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
and may be attached to this ~ .
Signature
Name
/
Address
Telephone No.
Capacity: [~] Personal Representative
Counsel for personal representative