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Home My WebLink About02-0181February 23, 2002 THE WILEY GROUP Attorneys at Law Wiley · Lenox · Colgan · Marzzacco · Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 In Re: Glenn L. Lerew, Sr., deceased P.C. Dear Register: Enclosed for filing please find, the inheritance tax return in duplicate, as well as an Estate Information Sheet with regard to the above captioned decedent. Also enclosed is a check in the amount of $657.71 representing the tax due, and a check in the amount of $15.00 representing the filing fee. Please return the recording receipts to my attention in the enclosed envelope. Thank you for your cooperation. Sincerely, Dawn Gladfe~ /dg encl. Jan M. Wiley · David J. Lenox · Timothy J. Colgan · Christopher J. Marzzacco · Christine J. Taylor 1 South Baltimore Street · Dillsburg, PA 17019 · Phone: (717) 432-9666 · (800) 682-4250 · Fax: (717) 432-0426 Offices in Harrisburg · York · Carbondale REV-lbS,0 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEFT. 280601 HARRISBURG. PA 17128-0601 DECE- DENT CHECK APPRO- PRIATE BLOCKS COR- RE,- SPON DENT RECA- PITULA- TION TAX COMPU- TATION REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Lerew, Sr.~ Glenn L. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 01/05/0~ I 03/12/1939 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) 1. Original Return 4. Umited Estate 6. Decedent Died Testate (Attach copy of Wilt) 9. Utigation Proceeds Received 2. Supplemental Return 4a. Future Interest Compromise [date of death after 12-12-82) 7, Decedent Maintained a Living Trust (Attach a copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 end 1-1-95) OFFICIAL USE ONLY Iq I0 FILE NUMBER 21 02 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 173-32-5978 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 3. Remainder Return F{(date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 1 1. Election to tax under Sec. 9113(A) (Attach Sch O) NAME Jan M. Wiley, Esquire FIRM NAME (If Applicable) The Wiley Group TELEPHONE NUMBER 717-432-9666 COMPLETE MAILING ADDRESS One S. Baltimore St. Dillsburg, PA 17019 1, Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3, Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5, Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) ~] Separate Billing Requested (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) None 22 ~ 500.00 (7) None OFFICIAL USE ONLY 8. Total Gross Assets (total Lines 1-7) (8) 9, Funeral Expenses & Administrative Costs (Schedule H)(9) 7~ 115. O0 10, Debts cf Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) m'one 11. Total Deductions (total Lines 9 & 10) (11) '12. Net Value of Estate (Line 8 minus Une 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax (13) has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 22,500.00 7~115.00 15~385.00 None 15~385.00 15. SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec, 9116 (a)(1.2) X .0 (15) 16. AmountofLine14taxableatlinealrate 15~385.00 x.O 45 (16) 692.33 17. Amount of Line 14 taxable at sibling rate 0. O0 X .12 (17) 0. O0 18. Amount of Line 14 taxable at collateral rate 0 · 00 X .15 (18) 0 · 00 19. Tax Due (19) 692.33 0 PALS001 NTF 29755 Copyright 2000 Greatland/Nelco LP- Forms Software Only Estate of: Glenn L. Lerew, Sr. 21-02- ~Y OF ~T~.ATIONS TO B]~EFICIARIES Ta~ble at lineal rate Glenn L. Lerew, Jr. 15,385.00 PA REV;1500 EX (6-00) Decedent's Complete Address: Page 2 STREET ADDRESS 5 Kim ~res Drive I STATE I z,P Mechani~ PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 34,62 692.33 Total Credits (A + S + C) (2) 34.62 Interest/Penalty if applicable D. Interest E, Penalty Total Interest/Penalty (D + E) (3) O. 00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund (4) 5. If Line I + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 657.71 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 657.71 Make Check Payable to: REGISTER OF WILLS, AGENT i!i!!!!!i!~i~!~ : ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: ~::::: 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? ,.. Ft ~ 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. kUnnde.r penalties of/ce, rj.u. [y I declare that I h. ave ex. amine_d t.his return~ including accompanying schedules and statements, and to the best of my owleel:le and berLm, i~_is true, correct eno comp eta ueclaration o, preparer other than the personal representative is based on information of whiclT'l~'.e~arer h~/a~l~ now~d.qe. S,G 'yRE ON SPO.S,B.E F,',NG RETURN DATE /~D RESSV'- u'~ / Schedule attached SIGNA'I[URE OF PREPARER OTHER THAN REPRESENTATIVE DATE S. Baltimore St , Dillsburg~ PA 17019 For dates of death on or after July 1, 1994and before January 1, 1995, thetaxrateimposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P,S, g 9116 (a) (1,1) (i)], For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. g 9116 (a) (1,1) (ii)]. Th e statute do.s nnt exam~3t a transfer to a surviving spouse fro m tax, and th s statutory requirements for disclosure of assets and filing a tax return are still app[icable 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(aX1.2)]. ' Th · tax rate imposed on th e net value of transfers to or for th · use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72. P.S. ~ 9116(1.2) [72 P.S. ~ 9116(aX1)]. The tax rate imposed on the net value of transfers to er for the use of the decedent's siblings is 12% [7'2 P.S. ~ 9116(aX1.3)]. 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. 0 PA15002 NTF 29756 Copyright 2000 GreatlandlNelco LP- Forms Software Only Estate of: Glenn L. Lerew, Sr. 21-02- The following person(s) are signing the return as representative(s) of the estate: Glenn L. Lerew, Jr. 1463 S. Mountain Rd. Dillsburg, PA 17019 REV-150'9 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Glenn L. T_ere~t St'. 21-02- If an asset was made Joint within one year of the decedent'a date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A Glenn L. Lerew, Jr. ADDRESS 1463 S. Mountain Rd. Dill~, PA 17019 RELATIONSHIP TO DECEDENT ,,~:)n JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY Include name of financial institution and bank % OF DATE OF DEATH . FOR MADE DATE OF DEATH DECD'S VALUE OF JOINT account number or similar identifying number. · TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES' ~ A 04/13/92 9 1/4 acres of land situate in 45,000.00 50% 22,500.00 Franklin Township, York County, PA: TOTAL (Also enter on line 6, Recapitulation) $ 22 t 500.00 ITEM NO. 7 CPA91 NTF 10909 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997' Nelco, Inc. 'REV-151:I EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Glenn L. Lerew~ Sr. FILE NUMBER 21-02- Debts of decedent must be reported on Schedule I. ITEM NO, 7 8 FUNERAL EXPENSES: None DESCRIPTION ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s). Street Address City, State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Stone Funeral Home: Filing Fee: 7 CPA11 NTF 10911 Copyright Forms Softw~,re Only, 1997 Nelco, Inc. State Zip TOTAL (Also enter on line 9, Recapitulation/ (If more space is needed, insert additional sheets of the same size) AMOUNT 0.00 1,000.00 0.00 0.00 0.00 0.00 6,100.00 15.00 7~115.00 'REV-1513- EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Glenn L. I~rew~ Sr. FILE NUMBER 21-02- NO. ID,, NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Glenn L. Lerew, Jr. 1463 S. Mountain Rd. Dillsburg, PA 17019 RELATIONSHIP TO DECEDENT Do Not Ust Trustee(s) son AMOUNT OR SHARE OF ESTATE 15,385.00 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLEANDGOVERNMENTALDISTRIBUTIONS None TOTAL OF PART ~ -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 7 CPA13 NTF 10913 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. APPRAISAL OF REAL PROPERTY LOCATED AT: Vacant land at Bethel Church Road York CO Dillsburg, PA 17019 Glenn Lerew 1463 S. Mountain Rd Ditlsburg,PA 17019 FOR: January 18,2002 AS OF: BY: Daisy S. Ohrum Appraisal Services PA Lic No. 000373 125 West Harrisburg Street Dillsburg,PA 17019 COMPLETE APPRAISAL/RESTRICTED REPORT LAND APPRAISAL REPORT ~J Borrower File No. 1 ere ~Property~r';~-s'- 'B~c-~'¥-c-h-u'r, ch ~o~(] ce~us Tract ~? Map Reference MB ~Legal Deserlptlon Att a c h ed ~SalePnce$ . . DateofSale 1/16/0~ LoanTerm N/A yrs propertyRi-hts^--ra;,ed ~'~7~'~'2' ~ ~l- .... L~Actual Real Estate Taxes $ ~'-r '~ I..oan~ha ..... ' u ~ L~J ;-ee IL~ Lea~ehokl L._N_J De Mtn mis PUD Lender Ch /A ;~' '] rges ~o De paid by seller $ I~/~.A_ Other sales concessions N / / 'ent n__ Address ~oc~up~_ .................. ~opraiser D_a_-is~ s. 0hrum "st'~uo~-i;~p~r-' ~iT H-ark~f~ -- _ ....... Value !' Location [] Urban [] Suburban ~ Rural Built Up [] Over 75% [] 25% to 75% ~_] Under 25~. GrowthRate [~ FultyDev. [~ Rapid [] Steady L~ Slow Property Values [] Increasing [] Stable ~ Declining ~nd/sup~y [] S~orta~ [] ,. ~a~e ~ O~r supa~y Marke,ing Time [] Under 3 Mos. [] 4-6 Mos. [] O'.~r 6 Mos. Present Land Use 5 0 % 1 Family ....... % 2-4 Family ....... % Apts. % Condo .... % Commercial __ __ % Induslrial % Vacant % Employment Stability Convenience 1o Employment Convenience to Shopping Convenience to Schools Adequacy of Public Transportation Recrealionel Facilities Adequacy or Utilities Property Compatibility ~roleclion from Detrimental Conditions Police and Fire Protection General Appearance of Properlies Appeal to Market Predominant Occupancy LX_] Owner · L~J Tenant % Vacant Single Fatuity Price Range $ .... ?~_, eec to$ ~ 5_ ~_, .e__~p .Predomi-~e~-\/;10e $ _ __ ~_ _~_ 5.,_0~ ~' Slngle Family Age 2 yrs. to 50 yrs. PredominanlAge ~5 yrs. Comments including those factors, favorable or unfavorable, affecling marketability (e.g. public parks, schools, view noise) Pr'ope r t i s 1 o emi-ret'al area. . . ' ........ Y ........ f;a_~ed 'in a ] over'. ~ew names being Du`ilt are `in the $125~000 r'an~e. - ~r'~'nsions.~e_.~t__t~.c_h~d plot plan = 9 + acres SqFtorAor~s zo,ngctassmcation Frankl i~ =l'-i~:" a:=-':- ...... . - - []ComerL~t ....... ~ Ha3 rio ZOlllr)~q Present improvements do deno Highest and best use. r--Tp~: ~...~ f ~--L"=::=';'~---~:~ ~'= - ;"-' ,, ~¥ [] [] t conform o zoning regulations ' ~ ..... L~'Jmer'~specay,/ b~nq/e tam~,y house on the 10 acre parcel Public Olhor (Describe) ' OFF SITE IMPROVEMENTS I -~op~- -~1~$"~'~.~ ~e-¥ ................................ flee. ~[~ ........ StreetAcc .... [] Public [] ,rivate~Size _~-'~-~r~S-- ~as LJ surface dirt san. sewe~..~_J~ .............. it~ StormSewer [] Curb/Gutter/Dmi~ -'~'a-r-$-~-d~[;~'~:';,- LJ underground E ect E Tel Sidewalk ..... ~ .............. ' ' I~ ' ~ StreetL'ghtsllslhepro@e'lylecatedinaHBDIdenlitiedSpecialFIondHazardArea? Comments (ravorabl~ or unfavorable including any apparent adverse easements, encroachments or other adverse conditions) None noted at time of inspection Good Avg Fair Poo~ The undersigned has recited three recent sales of properlies most similar and proximate to subject and has considered these in the market analysis. The descriphon includes 8 dollar adjustment, reftecling market reaction to those items of significant variation be/ween the subject and comparable properlies If a significant item in/he comparable property is superior to, or mere favorable than. the subject property, a r~nus (-) adjuslment is made. Ihus reducing the indicated value of subject; if a significant item in the comparable is inferior to. or less favorable than, lhe subject property, a plus (*) edjustment is mede, thus increasing the indicated value of the subject. ITEM Address _Proximity to Subj. Sales Price Price Data Source Date of Sale and Time Adjustment Location Site/View Sales or Ft~ncing Subject Property COMPARABLE NO 1 COMPARABLE NO. 2 COMPARA~E NO. 3 Bethel Church Lot No.12 .... Lot No 9 Lot No.14 Dillsbur~ OLd HARRISI RD Old HARRISBURG RD Old Harr PA court house del ve._._b~ .M]s DESCRIPTION DESCRIPTION 8/17/01 _ C_0_u_p_t r.y AX~.~ ~!Le_/9 .]]~1 A_ _v_e_r a.g_ e_(10 indicated Value 9r Subject YORK SPRINGS, PA ._d~:i v_e.:__by_.._M ~ _S_ DESCRIPTION 7/7/2001 70/8.80 ,, Mls OESCR~T~N 9/2~/0! le/ll. c -°-mme..ntsonMa~ketDet.~:-M--a-rke-t---!'-S--g-o-0d _f.~r._.E~_s_i.~e~__t~A! ]_~_n_.~d_ .a_t this ti me ~n~eres~ ra~es var9' with type of loan and Y_ears . . . .,T.h~ ~u.b_,l~Cl~. P~PP_9_r'_~y_ ~a_~. o~ .~n: or'ch'a_rd.,.' ~r~_e_e~s d9 n_p_t_, p~od~(~'e--~l~i~o-r-e- .... ve ~o De aes~ro or removed. No ' ne is )roduced from t~'S'---:-J;~'~l~ ~ land. The comparables are mostl~ ogen fields within a 5 mile radius of sub __a~r_~ais~er assu-m6~'-t-~--l[l~e~_p~_~_e_r_-t]~.W_l_']__l__pass for an on-site sewat 'stem ~'~]i]~'i]i-' '-~-~"~!-!~!]ii'~-IJA'-A I-I----C°m--a--rg-b~] _e_s~._a 11 had ~Ba_ss ~._ng_.~.~_r_.k.__&_p~_o_b_e_a t_._t_i me .~.-. _ .... ............... , _ zuuz topes 45 gem · ~ ~ ~ ¥ V ~4... Review Appraiser (If appiicable) ~ Dkl ~ Did Nol Physically Inspecl Properly '~:EALTY 0363,53 WHEREAS, Pr~,RN C. LEREW, departed this life on November 1, 1991, having first made her Last Will and Testament in wTiting; and WHEREAS, the said HELEN C. LEREW'S Will was admitted to probate by the Register of Wills of York County, Pennsylvania, on November 6, 1991; and WHEREAS, DALE L. LEREW, GLENN L. LEREW and DONALD J. LEREW, w~re nominated, appointed and constituted as Co-Executors of the Estate of said HRI,EN C. LEREW, by Item #6 of said Will; and WHEREAS, DALE L. ~REW, ~.RNN L. LEREW ~ DON~D j. ~REW, p~suant to the power ~ranted to them as Co-Executors of said estate, are desirous of conveying said piece or parcel of real estate described herein, owned by the Estate of HELEN C. LEREW. WITNESSETH That the said GRANTORS for and in consideration of the stun of JAN M!. WILEY AT'I'ORNEY AT LAW 2 BARLO CIRCLE DILLSBURG, PA 17019 referred to as GRANT~.V.q, of the Second Part. of survivorship, of 5 Kim Acres Drive, Mechanicsburg, Pennsylvania, herein York County, Pehnsylvania, herein called GRANTORS, of the one part, A N D GI.V. NN L. LEREW, SR.~'and GLENN L. LEREW, JR. Joint Tenants with the right j:3~ _~~__7:' I N D E N T U R E II THIS INDENTURE, made this i~~ day of ~-', ] , 1992., ! It BY AND BETWEEN, DALE L. LEREW, C$.RNN L. LEREW and DONALD J. LEREW, Co-Executor: under the Last Will and Test~nent of ~,~N C. LEREW, late of Franklin Township JAN M. WILEY ATTORNEY AT LAW 2 BARI~O CIRCLE DILLSBURG, PA 17019 Seventeen Thousand Seven Hundred Fifty ( $17,750.00 ) Dollars lavrful money of the United States of America, unto them well and truly pa~d by th~ GRANTR. W-~ at or before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, has ~ranted, bargained, and sold, aliened, enfeoffed, released and confirmed and by these presents does ~rant, bargain and sell, alien, enfeoff, release and conf~-m unto the GRANTEF~q, theLr heirs, successors and assigns: ALL THE FOLLOWING described tract of land, situated in Franklin Township, York County, Pennsylvania, bounded and described as f-~-lOw~'~.- ........... ~ BEGINNING at a stone in center of public road; thence South one (1) degree forty-five (45) minutes West four hundred forty-five (445) feet to an iron pin; thence by lands now or formerly of Bruce-Wagner South two (2) degrees one (1) minute East three hundred thirty-eight and five tenths (338.5) feet to an iron pin; thence by other lands now or formerly of Bruce Wagner South eighty-nine ( 89 ) de~rees fifty-five ( 55 ) minutes East one hundred eighty- four and two tenths (184.2) feet to an iron pin; thence by lands formerly of Irvin Weaver, now or formerly Ernest Topper North forty-three (43) degrees three hundredths (.03) minutes East three hundred twenty-seven and sixty- five hundredths (327.65) feet to an iron pin; thence by sa~e North fifty- four (54) degrees fifty-seven (57) minutes East two hundred eighty-one and eighty-five hundredths (281.85) feet to an iron pin; thence by the same North twenty-two ( 22 ) degrees thirty-seven ( 37 ) minutes East three hundred seventy-seven and fifteen hundredths (377.15) feet to an iron pin in the center of public road; thence along said road and lands now or formerly of Bruce Wagner Norty eighty-seven (87) degrees thirty-nine (39) minutes West seven hundred sixty-seven and four tenths (767.4) feet to the place of BEGINNING. CONTAINING nine and one fourth (9 1/4) acres more or less. IT BEING the s~ne pr~nises which Charles Sterner and Lula V. Sterner, his wife, by their deed dated July 10, 1947, and about'to be recorded. office of the Recorder of Deeds in and for York County, Pennsylvania, granted and conveyed unto Daniel Lerew and Helen C. Lerew, his wife. The said Daniel C. Lerew predeceased his wife, thereby vesting full and cc~plete title unto the said Helen C. Lerew. The said Helen C. Lerew died November 1, 1991, and by her Last Will and Testament appointed Dale L. Lerew, Glenn L. Lerew and Donald J. Lerew as Co-Executors, GRANTORS herein. JAN M. WILEY ATTORNEY AT LAW 2 BARLO CIRCLE DILLSBURG, PA 17019 TO HAVE AND TO HOLD the said piece or parcel of ]and above described with buildings, i~rovements thereon erected, hereditments and premises hereby ~ranted and released, or mentioned and intended so to be, with the appur- tenances, unto the said GRANT~.W~q, their heirs, successors and assigns, to and for only proper use and behalf of the said GRANTEES, their heirs, successors and assigns forever. AND the said DALE L. LEREW, C~T.~N L. LEREW and DONALD J. LEREW, Co- Executors of the Estate of ~R. LRN C. LEREW, for themselves and their successors, ~o hereby by these presents covenant, prc~ise and agree to, and with the said GRANTEES, their heirs, successors and assigns, that they the said GRANTORS have not done, co~nitted, or knowingly or willingly suffered to be done, or cu,,~,~tted any act, matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall or may be impeached, charged or encumbered, in title, cb~nrge, estate or otherwise hc~scever. IN WITNESS WHEREOF, the said DALE L. LEREW, cJ.~NN L. LEREW and DONALD J. LEREW, in their fiduciary capacity as aforesaid and in their own have caused this Indenture to be executed, attested to and dated the day and year first above written. WITNESS: DALE L. LEREW (Co-Executor) ~ L. LEREW ( Co-F~c6tor) DONALD J. LE~W (Co-Executor) ( SEAL ) (SEAL) ( SEAL ) JAN Mi. WILEY ATTORNEY AT LAW 2 BARLO CIRCLE DILLSBURG. PA 17019 C~xl~Eg6~&LTH OF ~VANIA : : SS CfX~%~ OF YORK : On this the ~34% day of~.~- ~ , 1992, before me, the undersigned officer, personally appeared DALE n. T.V. REW, GLENN n. LEREW and DONALD J. LEREW, Co-Executors of the Estate of ~.L~N C. LEREW, known to me (or satisfactorily proven), acknowledged that they executed th~ foregoin9 Indenture for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and day and year first above written: NOTARY PUBLIC I hereby certify tha~ :%he precise address of the Grantee( s ) herein is: CC~I~C~a%LTH OF P~Z~q~fLVANIA : COt~TY OF YORK : RECORDED in the office of the Recorder of Deeds in and for York County, Pennsylvania, in Deed Book __, Page . WITNESS .my hand and ~ of Office this day of 199~2Celiify ~ Docunaent To Be -- ' Recorded In York County, Pa. RECORDER -lO BUREAU OF ZNDTVTDUAL TAXES TNHERZT&NCE TAX D[VISIOH DEPT. 280601 HARRZSBURg, PA 1722B-0601 JAM M WILEY ONE S BALTIMORE ST DILLSBURG COMNONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX PA ~7:a19 DATE ESTATE OF DATE OF DEATH FZLE NUMBER COUNTY ACN Oq-01-200Z LEREN SR 01-05-Z001 21 01-0181 CUMBERLAND 101 Amoun~ Rem~ed I GLENN L MAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-0:~) NOTZCE OF ZNHER~TANCE TAX APPRAZSEMENT, ALLONANCE OR D~SALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF LEREN SR GLENN L FZLE NO. 21 02-0181 ACN 101 DATE Oq-01-ZOOZ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: 1. Reel Estate (Schedule A) 2. 3. q. 5. 6. 7. 8. ORIGINAL RETURN (1) S~ocks and Bonds (Schedule B) (2) Closely Held S~ock/Par~nershlp In~eres~ (Schedule C) (3) Mortgages~No,es Receivable (Schedule D) (q) Cash/Bank Deposits/Hisc. Personal Property (Schedule E) Jointly Owned Proper~y (Schedule F) (6) Transfers (Schedule G) (7) To,al Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expenses~Ada. Cosmos~Misc. Expenses (Schedule H) 10. Deb~s/Mor~gag~ LAabAIAtAes/Liens (Schedule Z) 11. To~el Deductions 12. Ne~ Value of Tax Return 13. lq. (9) (10) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Ne~ Value of Es~a~e Subjec~ ~o Tax .00 NOTE: To ~nsure proper .00 credit to your account, .00 subei~ ~he upper portion .00 of ~h~s fore w~h your .00 ~ax payment. ZZa500. O0 .00 (8) 7,115.00 .00 NOTE: 21,500.00 (15) .00 X O0 = .00 (16). 15,385.00 X Oq5= 692.33 (17). .00 X 12 = .00 (18), .00 x 15 = .00 (19)= 692.35 AHOUNT PAZD 657.71 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ASSESSMENT OF TAX: 1S. Aeoun'~ of Line lq a~ Spousal ra~e 16. Aeoun~ of Line lq ~axable a~ Lineal~Class A rate 17. Aeoun~ of Line lq a~ Sibling re~a 18. Amoun~ of Line lq 4:axabla et Collatera1/C1ess B ra4:e 19. Principal Tax Due TAX CREDZTS: PAYMENT RECETpT DTSCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 02-1q-2002 CD000865 3q.62 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDZTIONAL INTEREST. 692.33 .00 .00 .00 ( 'rF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS RE~)UZRED. I ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE S/DE OF THZS FORM FOR ]~NSTRUCTZONS.) Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 #ill reflect flgures that include the total of ALL returns assessed to date. (11) 7.l];.OO (12) 15,385. O0 (13) .00 (lq) 15,385. O0 RESERVATION: Estates of decedents dying on ar before December 12, 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate far tile or far years, the Commonwealth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 9140). Detach the tap portion of this Notice and submit with your payment to the Register af Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ahich ams not requested on the Tax Return, say be requested by completing an "Application for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1513). Applications are available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z4-heur answering service for forms ordering: 1-800-562-Z050; services for taxpayers aith special hearing and / or speaking needs: 1-800-447-50Z0 (TT only). Any party in interest not satisfied with the appraisement, alloaance, or disalloaanca of deductions, or assessment of tax (including discount or interest) as sho.n on this Notice must object within sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. zaloz1, Harrisburg, PA 1712B-lOZ1, OR --election to have the matter determined et 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, ATTR: Past Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for e Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid aithin three (3) calendar months after the dacedant's death, a five percent (52) discount of the tax paid is silo,ed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the sase manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notiae. Interest is charged beginning with first day of delinquency, or nine (9) months end one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at e daily rate cf .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rata which will very from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 ara: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor m 1982 202 .000548 1992 92 .000247 1983 162 .000438 1995-1994 72 .000192 1984 11X .000301 1995-1998 92 .000247 1985 15Z .000556 1999 72 .000192 1986 IOZ .000274 ZOO0 82 .000219 1987 9Z .000247 2001 92 .000247 1988-1991 I1Z .000301 2002 62 .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT ii 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. 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. P ? 8 8 '7 5 5 9 JAN 2002 No. ~ Date ~5.143 Rev. 2/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH ',- Glenn L. Lerew, A(~iE (L,M ~y) IUNO'Ri1 ,. 6~". '1.. Supervisor 5 Kim Acres Drive ,,. Mechanicsburg, PA 17055 Sr. ,.Male ,-173 -- 32 -- 5978' ,January 5,2002 ; . ch12,1939 .~illsburg, PA ~0 E~,~,~aO ~0 ~0 .-..-~.~0 ~U~~ ~. {~ospi~ R~id~ of ~al PA {,~.~.~ i,.~ite K~E~mN~Y I U.S.~DF~ES? [ {~~c~ ~S~US-~ ~vm~ ~s~ ~[Z~e I ~ ~ I E~ ~ II,~ld~. ~i~s i ~ e~ (,.4~5+ I"- ,3. ~ z ,4. ~ ,,.Virqlnia ~11 ,,. Daniel C. Lerew Mrs. Virqinla B. T~=rew I,,.Helen Sterner !~5 Kim Acr~ Drlv~ I~:~han~hnv-o_ PA 170RR l,~.oo~]a_wn Memor~a! Gardens I,~.~risburg, PA 3:25 AM ,.__~. January 5, 2002 21-02-181 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUFIE~"U OF INDIVIDUAL TAXES DEF'T. 280601 HARR!$BURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 000863 WILEY JAN M 1 S BALTIMORE STREET DILLSBURG, PA 17019 ........ fold ESTATE INFORMATION: SSN: 173-32-5978 FILE NUMBER: 2102-01 81 DECEDENT NAME: LEREW GLENN L SR DATE OF PAYMENT: 02/15/2002 POSTMARK DATE: 02/1 4/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/05/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $657.71 TOTAL AMOUNT PAID: $657.71 REMARKS: GLENN LLEREWJR C/O JAN WILEY ESQUIRE SEAL CHECK# 4963 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS DUPLICATE FOR CD 000862