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Home My WebLink About02-0829 Social Security No. PETITION FOR PROBATE & GRANT OF LETTERS No. 21-02- ~:2.~ To: Register of Wills for the County of Cumberland Commonwealth of Pennsylvania . deceased. Estate of WILLIAM E. SPRAGLlN also known as 159-24-7945 The Petition of the undersigned respectfully represents that: Your Petitioners, who is 18 years of age or older and the Executrix named in the Last Will of the above decedent dated Mav 21 . 1964, and codicils dated none . 19-----, The Executor named none died . Renunciations for none attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 341 oW Street. Carlisle BoroUQh Decedent, then 11- years of age, died Medical Center June 30, 2002, at Carlisle Reoional Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property (If not domiciled in PAl Personal property in PA (If not domiciled in PAl Personal property in County Value of real estate in Pennsylvania, situated as follows: 149 Lincoln Street. Carlisle BorouQh 407 North West Street. Carlisle BorouQh $2,300.00 $ $ $2.500.00 WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) of Petitioner(s): , ~ f!.An j / Caro':nG s~ra in net 341 "H" Street Carlisle, PA 17013 717-249-1508 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND 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 of the above decedent, petitioner(s) will well and truly administer the estate according to law. Sworn to or afflrmed b,!:'d subscribed before me this I.:J day of September . 2002. [l,'J"fiIU iYi 41,17,;, I;>} 41 '"'" . ('(~ JI!2 r LA..> 911 J Register I-I~ ~ ~~ ~n . Salin i7-l?g- 4 No. 21-02- 829 Estate of WILLIAM E. SPRAGLIN , deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW, September 11th . 2002, in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated Mav 21. 1964 described therein be admitted to probate and filed of record as the Last Will of William E. Soraqlin ; and Letters Testamentarv are hereby granted to Carolvn M. Spraqlin cO J'2/x/lJ 1J7Z.d/,fl .~ .'J /' ~ " .dJ{! . /YI.! I ,(va~ .tJiIA c(,( J(;~#? /Jpbj- Register Wills FEES Probate, LeUers, Etc. . . . . . . . $ 25.00 Short Certificates(-1- ) . . . . $ 3.00 Renunciation(s) ..... . . . . . . $ JCP ....................$5~0 Other Will Paaes (-2-) .... $ 6.00 TOTAL: .... $ 39.00 Fiied............... ............. 60 West Pomfret St.. Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE called Attorney Sept. 16, 2002 21-02-0829 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS Roger B. Irwin wall {:&lIllb; a subscribing witness to the will presented herewith, (..,m) being duly qualified according to law, depose(s) and say(s) that he was present and saw William E. Spraglin the testat or , sign the same and that he signed as a witness at the request of testat~ in h is presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this 13th day of September 2002 I:hri/jW fl7,(()iA liff0~}",(Ijj .J.u2..5~ Crr't Register ~ r3(N~ 60 W. Pomfret St., Carlisle. PA 17013-3222 ( Address) (Name) (Address) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS Carolyn H. Spraglin (1IIdI) a subscriber hereto, (1IIdI) being duly qualified according to law, depose(s) and say(s) that she is familiar with the signature of William E. SpraiU.in XlIIiiEit will that she testat~ of ~_.."...i1~R~'_;''''~ the presented herewith and XlIIiiEit believes the signature on the will is in the handwriting of William E. Spraglin to the best of her knowledge and belief. Sworn to or affirmed and subscribed before me this 13th day of September 2002 CbrUY'-<L -m.{!j,#o(f.>tOrt'f'f" r'U.J(?"h,,,!l.Jflj Register ~Lr rndr fU[;i-L- (Name) 341 "R" St., Carlisle, PA 17013 (Address) (Name) (Address) This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records m accordance with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953. WARNING: It is illegal to duplicate this copy by photostat or photograph. ~~s.~/~ Robert S.Qerman, Jr., MPH Secretary of Health Charles Hardester State Registrar No. 11'1'''''''''#.. .i'(~\l" UF 11;;,--.. t'~1ii ..'Co':. .'4';r."'" ,.,<;S~.- -"H:6, r.- . 0 . <"". s~' ","' 5-7"" ~':::l -~ -, -, - -S \ t,..) _ '.i .i:~ \* c _--'__ '_'- '_ ' *1 "~-"'-__""-'_""- "'-~l' "i:.~ -- -- ~l ., '!14fENT nf~!." ,.' "'"......""'"1111111 ~!I~ 0177036 JUll 8 2.0OZ Date /' ) 7) H'05,lojll~,V87 COMMONWEALTH OF PENNSyLVANIA. DEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH 1"'tPEiPRI"'T ~ PEPM.A~"'T lILACKlf/It COU14rtOF 0EAr1'f -------- 50: .. M ~T~EfU_A SOCIALSECVRITY~U,.UIEIl. tl.o.MECfOECfDE...TlfOf'Jl,Middlt.c....1 t. William E. Spraglin AGf(l...9i<1I>clovl lJ!>IOEll.l'1VlA IJfI[lfR 1 O.or __ D..,.. _',',_ 72 '(!t. , 159 - 24 - 7945 OIJEOFOENIi,MOfIII'r.O""......! t. June 30, 2002 lllRll-fI>L.ACEiC...._ SIa",,,,F.,._Ct:t.>m-;I Carlisle, PA , FA(:rurrNAME~I""'''''''''''''''',_..."'a''''_' 1't..ACE000PEIITIiOC""""-<><'>t."...___,....II".""""'''''__ -- ~.....Qg E~O ="vIO d.\ Cumberland ..,Carlisle furo~ .... Carlisle Regional Medical Center neCf NT'SUSUAlOCClJPIit/OfI! l':.lMOOf8llSlHESS/ltfOUST"'f ~SOf"CfoeN1EVE!\~ OEClioeJoll'SEOOCAlfOtol ~W.;::.'::'::~~ Distri U.S.AFlIolEDFOACfS1 h CoIo9I .11.. Principal ,~rlisle School ~~ 1400 5+(1-'",5+1 OECEl.lENT.S"'AltWGA.OOM.s&fSlt...~.-.Z..,Codel OECfl.lENT'S 341 "Hit Street ~~~tU Carlisle, PA 17013 ~~"":.'f'" ,. FRlifR.ShlAME\Fic....~.LlI...J Sidne 17',s.a... '" - ........ Cumberland -...11>1 1~1KI ::;...~::-O/ MQlIiEIl'S hl.oMElf....,_. "'-"_Sut........ Sara Cuff , l1C.O_.~_1I\ lAAft(fot.... S1""'US. ""- Noo__Oed._. ~(Spa<:oly! Married _. ,~"" Carlisle - . ~ @ ~ a , a . ~ < SERvlCEl ". lNFOAJM.f,IrS__IWGAtlOAES8ISrr.....C~_,ZiOCOOOI 341 "H" Street, Carlisle, PA 17013 PlACfDFOI$PQSlllCtl.N_olCem....-,.;Cr.....cory lQCAl'll)N..~~.~C'o<oI .~- g . , . < , < MEmOO Of OISPOSI1IOf'l O _0 c__(]:: ,*-",,,,,,"s,,,,O ~ Qthoo:~ .2'" SlGWIlUREOFF ,fast Harrisburg Can/Cren 1'l<l. ~f~JoOOIlESSOf'fACllITY .E}..qmg Brothers Funeral llCfNSENIJMSER Harrisburg, PA fIc:tre, Carlisle, 17109 PA 17013 omPflONOUI'ICEDoe,t,O(~""Ih,OaI<\Q.'l H. 3' 00 a . 6/30/2002 27.MftTl: E"'..,...<liH.....iniu'Ios"'~__eo..-I"""".,h_0<>1l<Il...1.'I""_al~""""...._"',.sp;'.."'Y."...I..hadc.........n......... lill"""'_eouso""'_..... IW.SCASEREFERREOTOM ~ ~ V'l OI.1ElOtOIt.os.o.COfIISfOl)t'NCEOf). X. ',""",",iIJIoM ....ItVII_ f--- i l: OlJElOlOF\foS.o.C<:.JN&OUENCEOf): PlIflfJlOIl./>$ACOI-lSEOUENCEOFl -. g( o o ~OFII4JUfl'( (M",,"',o.~._1 flMfOflHJlJIIl'f (flJUR~I<<WORIt? Of'SCIlIIlE/'I(M'lHJIJfn'OCClJRflt'O_ Wf;REAU1!JPSVFlhlOIHGS _llJo.8LEF'lltORJO COIoU'...E1lOItOFCAl/Se OfOEATM1 MNONfflOFOU1101 _0 ~O SUicdo eo..ldroll>l"'""""..... o o o Pl..ACEOl'~~.Al_.'........'..,.lactaoy.o",... M. ~"'.ISpecofV\ _. ...... 0 "",0 -. Hom~ ""....~ "1M:DICAl exAM''''ERICOflONER Olllh. bul.oI.u~nll1l"n .ndlorlnvUlig.li..... in my opInion. "..'h Qe<:u<<<e<Ill I".U"". d.I'. ~n" place, _"".,,, II1.1cl<l..I(,I.o>d "'..nn......I.I.... !l._ ilEG!S.11l:..A.SSlUhl"WREANON o lOC,(l"ION($bofl_C~_SIaIol a.. 2~. CUI'l"IERIC~OC''''''',,",,1 'CIO.I\lIF'lIMGPW1Sll;:lA"l(Pl>VSIO"nC",I~cau""'dU'~"'h$"~""",",..nh..pt""""""atl,j"l~aoaC(l'llQlele<l~""1J) Tall\.l_OI""~._"""__"'''''C''''o1...ndm.nn,,,,'''I'''.. a. "l'ftO"'OVI4CIHGANDCI!R1IFYIlolGPll'ls\c\"'''lPhvsoc~lx>~'''O<>>IJnc'''9d_.''''cotlrl_rccau>o<>l_\ Ta__,OIony.""wl.dg.."...lI1OCcV',....ltho_,U'",_~.,."dd".l<>I""'U.....(.J....."'~""".......tod.. or \\.~~ i9<(Irl< \ 1~1 " ,,"DOC- 21-02-0829 JLa~t DiU anb ~t~tamtnt I, WILLIAM E. SPRAGLIN of the Borough of Carlisle, Cumberland County, Pennsylvania, do make and publish this as and for my last will and teSaffient, hereby revoking any will heretofore made by me. 1. I direct my executrix to pay all of my debts, funeral and administrative expenses, as soon as convenient after my decease. 2. I authorize and empower my executrix to sell any realty owned by me at my death, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. My executrix is authorized and empowered to continue to engage in any business in which I may be engaged at my death, for a period of one year after my death. 3. I give, devise and bequeath all of my estate, of every nature and wherever situate to my wife, Carolyn M. Spraglin, of the Borough of Carlisle, Cumberland County, Pennsylvania, providing she shall survive me by sixty days. 4. Should the gift in paragraph 3 not take effect, I give, devise and bequeath all of my estate of every nature and wherever situate to my children, share and share alike. Should any child be under the age of twenty-one years at my death, then all of my property given herein shall be held in trust by the Carlisle De- posit Branch of the Harrisburg National Bank and Trust Company, Carlisle, Pennsylvania. The trustee, as well as my executrix, are hereby authorized to retain, unconverted, any property real or personal, that I may own at my death, and shall be under no duty to convert the same into legal investments. The trustee shall have the power and authority to sell, transfer, convey, invest and re- invest and to pay over the net income of the trust property, to or for the use and benefit of said children whether under or over twenty one years, or to accumulate the same in the sole discretion of the trustee. The trustee shall be under no duty to distribute or use the income equally for each of said children, but may dis- tribute or use it unequally in its discretion. The trustee is also authorized and empowered to pay over to, or for the use and benefit of any of the said children, whether under or over twenty one years, such portion of or all of the principal of the trust estate as in its sole discretion seems proper, for the maintenance, education, or setting up of a child in business or in a profession or for similar purposes. The trustee shall be under no duty to distribute or use the principal equally for each of said children, but may distribute or use principal unequally in its discretion. My primary object is the support, maintenance, etc., of any child who may be under twenty-one year~f age. In distribution or accu- mulation of income, consideration is to be given by my trustee to any other funds, such as Social Security payments, that may be re- ceived by or on behalf of said children. When the youngest of said children reaches the age of twenty-one years, then whatever re- mains of income or principal of the trust estate shall be distribu- ted equally to said children, share and share alike; the child or children of any deceased child taking the share their parent would have taken if living and subject to the same trust provisions if he, she or they are under twenty-one. 5. In the event my wife predeceases me or if she dies within Sixty days of my death, I nominate and appoint Thelma I. Wells of 265 East Liberty Street, Chambersburg, Franklin County, Pennsyl- vania, to be the guardian of the person of my children. If she should die before my death, be incapable of serving, renounce or refuse to serve for any reason, or die before the youngest child reaches twenty-one years of age, I nominate and appoint Sara M. Cuff of 309 Daisy Street, Harrisburg, Dauphin County, Pennsylvania, to serve as substitute guardian of the person of my children. 6. It is my desire that the said guardian seek to have my children enrolled in the Scotland School in Franklin County, Penn- sylvania, in the event my wife predeceases me or dies within Sixty days of my death. 7. It is my desire that my home located at 341 "H" Street, Carlisle, pennsylvania, not be sold or disposed of upon my death if my wife predeceases me or dies within Sixty days of my death. I desire that this property be distributed to my children in kind at the time that the youngest child reaches twenty-one years of age. In the event that there are insufficient funds in the trust set forth in paragraph 4 in order to properly maintain and educate my said children. then my executor is given authority to borrow money giving the property as security therefor. or to sell the said pro- perty upon the concurrance of the trustee to properly acoomplish the purposes of the said trust. 8. I nominate and appoint Carolyn M. Spraglin. to be the exe- cutrix of this my last will and testament. she is to serve as such without bond. Should she die before my death. renounce or refuse to serve for any reason. or die leaving any of my estate unadminis- tered. I nominate and appoint any of my children who have reached twenty-one years as substitute executors. and if none, then Harold S. Irwin, Jr.. as substitute executor. with the same powers as are given herein to my executrix. and also to serve as such without bond. IN WITNESS WHEREOF I ;?(~aY of May, 1964. have hereunto set my hand and seal this :;f~ L ~k (SEAL) William E. sprEJi1:1.n/ S:l.gned, sealed. published and declared by the within named testator as and for his last will and testament. in our presence. who at his request. and in his presence and in the presence of each other. have hereunto set our names as ~~Cribing witnesses. /Jib ~ ~ , ~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: WILLIAM E. SPRAGLIN Date of Death: JUNE 30. 2002 Estate No.: 21-02-0829 To the Register: I certifY that notice of the 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 on October 23. 2002 Name Address Carolyn M. Spraglin 341 "H" Street. Carlisle. P A 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none. Date: 10123/02 Name R012er B. Irwin. Esauire Addres.s 60 West Pornfret Street Carlisle. PA 17013 Telephone (717) 249-2353 Capacity: Personal Representative x Counsel for Personal Representative ~ \"1- ~'6- 4 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT AEV-1500 EX + (6~OO) CAPB HpRL EplO CRAC KOTK ES D E C E D E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OEPT.Z80601 HARRISBURG. PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) S ra lin William E. DATE OF DEATH (t.4M-DD-YEAR) FILE NUMBER CQUNTYCODE OFFICIAL USE ONLY 21-02-0829 YEAR NUMBER SOCIAL SECURITY NUMBER 159-24-7945 THIS RETURN MUST BE AlEDIN DUPUCATEWfTHTHE REGISTER OF WILLS OCIAL S CURl NUM EFt COMPLETE MAILING ADDRESS o 3 date 0 deat . RemalnderAeturn rlorto 12-13-82) 5. Federal Estate Tax RetUl'n Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 2. Supplemental Return 48. Future Interest CompromIse (date of death after 12-12-82) 7. Decedent Maintained a LivIng Trust (Attach copy of Trust) Spousal Poverty CredIt (date of death between 12-31-91 and ,~ 1-95) DATE OF BIRTH (MM-DD-YEAR) INlTlAL S ra lin, Carol X 1. OrIginal Return 4. Limited Estate X 6. Decedent DIed Testate M. (Attach copy of Will) o 9. L1tlgfltlon Proceeds Received 0 10. P NAME C 0 0 Ro er B. Irwin Es . R N FIRM NAME (If AppUcable) R D E E IRWIN McKNIGHT & HUGHES S N T TELEPHONE NUMBER C o M T C A T X A T I o N R E C A P I T U L A T I o N 60 West Pomfret Street West Pomfret Professional Carlisle, PA ~~Q13 ';../~' ," " (1) (2) (3) (4) (5) (6) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (SChedule G or L) 8. Total Gras. Asset. (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Sub'ectlo Tax (line 12 minus line 13) 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 626.69 x X X X ,; 2 ,500.,00 None None None 2,425.69 None None 4,299.00 None .0 0 .045 .12 .15 Bldg. ::rJ c:5 v.> c....., OFFICIAkUSEONLY c::: F I -.0 " .j:>. . . ~ ~ (8) 4,925.69 (11) 4.299.00 (12) 626.69 (13) (14) 626.69 (15) (16) (17) (18) (19) 0.00 0.00 0.00 0.00 0.00 Copyright (el2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 341 "H" Street CITY I STATE I liP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits ( A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty "JI!ll!l!!!!!! TotallnteresllPenalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line S + SA. This is the BALANCE DUE. (5B) . . . .. Make .Check Payable 10: REGISTER OF WILLS, AGENT !~~!~.s~' i]~I~!!*~~!i~~[[~W;~~'~J~~~;8~!~''':~:!~U2;~~'~'!l~~W' '"'''''''''''''''''''' 1. 0.00 0.00 0.00 0.00 0.00 Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . d. receive the promise for life of either payments, benefits or care? . . 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate 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. ..,' ,.."."..i'iii:::'iii;'ii""-'" ijl,;';;':";:""""""" :::::! ij:i!iiWiH:E :i::i:ii:i:!i!i?!::i::'.':iiii:i"'::'::,i!il!i!!l:i:!Fiiii:: IN THE APPROPRIATE BLOCKS Yes No ~~ D D D D D D Under penalties of perjury,' declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it Is true, correct and complete. Declaration of preparer other than the personal representative is based on all Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN i I Carolyn M. Spraglin 341 "H" Street ~ .c---------------------------------------------------- ~ Carlisle, PA 17013 NTAnVE IRWIN McKNIGHT & HUGHES 60 West Pomfret Street ----------------------------------------------------- Carlisle PA 17013 DATE tJ 7-d 7-<1 3 DATE For dates of death' n after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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"10 [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exemot 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(aXl)]. 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(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. Copyright (c) 2000 form software only The Lackner Group, inc. Form REV-1500 EX (Rev. 6-00) , REV-150ZEX+(1-97) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER William E. Spraglin SS# 159-24-7945 06/30/2002 21-02-0829 All real property 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 knowledne of the relevant facts. Real property which is iOintly-owned with riaht of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE DESCRIPTION NUMBER OF DEATH 1 1/5 inrerest in 149 Lincoln St. & 407 N. West Street - Carlisle 2,500.00 Borough, Cumberland County TOTAL (Also enter on line 1, Recapitulation) $ 2,500.00 (If more space is needed, insert additional sheets of the same size) Copyrlght(c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97) . REV-1508EX+{1-97) COMMONWEALTH OF PENNSYLVA.NIA. INHERJTANCETAX RETURN RESIDENT DECEDENT ESTATE OF William E. Sprag1in SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY SStF 159-24-7945 06/30/2002 FILE NUMBER 21-02-0829 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Franklin County Teachers Credit Union - share savings account 307.80 2 Orrstown Bank, checking account 2,117.89 TOTAL (Also enter on line 5. Recapnulationl $ 2,425.69 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1.97) , REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF William E. Spraglin SSIf 159-24-7945 06/30/2002 FILE NUMBER 21-02-0829 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES, B. ADMINISTRATIVE COSTS, ,. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I ErN Number of Personal Representative(s) Street Address City State Zip - Year(s) Commission Paid: 2. Anomey's Fees IRWIN McKNIGHT & HUGHES 750.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Carolyn M. Spraglin Street Address 341 "H" Street City Carlisle State ~ Zip 17013 Relationship of Claimant to Decedent Spouse 4. Probate Fees Register of Wills 39.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills - filing fee 10.00 TOTAL (Also enter on line 9, Recapitulation) $ 4 299.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Re.... 1-97) REV-151) EX +(9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX AETUAN RESIDENT DECEDEN.T ESTATE OF William E. SnraQlin SCHEDULE J BENEFICIARIES SSIf 159-24-7945 06/30/2002 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY J. TAXABLE DISTRIBUTIONS [Include outright spousal dIstributIons, and transfers under Sec. 9116(aX1.Z11 RELATIONSHIP TO DECEDENT Do Not List Trust..!s) 1. Carolyn M. Spraglin 341 "H" Street Carlisle, PA 17013 spouse FILE NUMBER 21-02-0829 AMOUNT OR SHARE OF ESTATE remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S (It more space is needed, insert additional sheets ot the same size) Copyright (e) ZOOO form software only The Lackner Group, Inc. 0.00 Form REV-1513 EX (Rev. 9-00) 1La~t gill anb t1Jt~tamtnt I, WILLIAM E. SPRAGLIN of the Borough of Carlisle, Cumberland County, Pennsylvania, do make and publish this as and for my last will and teaament, hereby revoking any will heretofore made by me. 1. I direct my executrix to pay all of my debts, funer'al and administrative expenses, as soon as convenient after my decease. 2. I authorize and empower my executrix to sell any realty owned by me at my death, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. My executrix is authorized and empowered to continue to engage in any business in which I may be engaged at my death, for a period of one year after my death. 3. I give, devise and bequeath all of' my estate, of every nature and wherever situate to my wife, Carolyn M. Spraglin, of the Borough of Carlisle, Cumberland County, Pennsylvania, providing she shall survive me by sixty days. 4. Should the gift in paragraph 3 not take effect, I give, devise and bequeath all of my estate of every nature and wherever situate to my children, share and share alike. Should any child be under the age of twenty-one years at my death, then all of my property given herein shall be held in trust by the Carlisle De- posit Branch of the Harrisburg National Bank and Trust Company, Carlisle, Pennsylvania. The trustee, as well as my executrix, are hereby authorized to retain, unconverted, any property real or personal, that I may own at my death, and shall be under no duty to convert the same into legal investments. The trustee shall have the power and authority to sell, transfer, convey, invest and re- invest and to pay over the net income of the trust property, to or for the use and benefit of said children whether under or over twenty one years, or to accumulate the Sffine in the sole discretion of the trustee. The trustee shall be under no duty to distribute or use the income equally for each of said children, but may dis- tribute or use it unequally in its discretion. The trustee is also authorized and empowered to pay over to, or for the use and benefit of any of the said children, whether under or over twenty one years, such portion of or all of the prinCipal of the trust estate as in its sole discretion seems proper, for the maintenance, education, or setting up of a child in business or in a profession or for similar purposes. The trustee shall be under no duty to distribute or use the principal equally for each of said children, but may distribute or use principal unequally in its discretion. My primary object is the support, maintenance, etc., of any child who may be under twenty-one year~f age. In distribution or accu- mulation of income, consideration is to be given by my trustee to any other funds, such as Social Security payments, that may be re- ceived by or on behalf of said children. When the youngest of said children reaches the age of twenty-one years, then whatever re- mains of income OI' prinCipal of the trust estate shall be distribu- ted equally to said children. share and share alike; the child or children of any deceased child taking the share their parent would have taken if living and subject to the same trust provisions if he, she or they are under twenty-one. 5. In the event my wife predeceases me or if she dies within Sixty days of my death, I nominate and appoint Thelma I. Wells of 265 East Liberty Street, Chambersburg, Franklin County, Pennsyl- vania, to be the guardian of the person of my children. If she should die before my death, be incapable of serving, renounce or refuse to serve for any reason, or die before the youngest child reaches twenty-one years of age, I nominate and appoint Sara M. Cuff of 309 Daisy Street, Harrisburg, Dauphin County, Pennsylvania, to serve as substitute guardian of the person of my children. 6. It is my desire that the said guardian seek to have my children enrolled in the Scotland School in Franklin County, Penn- sylvania, in the event my wife predeceases me or dies within sixty days of my death. 7. It is my desire that my home located at 341 "H" Street, Carlisle, Pennsylvania, not be sold or disposed of upon my death if my wife predeceases me or dies within sixty days of my death. I desire that this property be distributed to my children in kind at the time that the youngest child reaches twenty-one years of age. In the event that there are insufficient funds in the trust set forth in paragraph 4 in order to properly maintain and educate my said children, then my executor is given authority to borrow money giving the property as security therefor, or to sell the said pro- perty upon the concurrance of tha trustee to properly acoomplish the purposes of the said trust. 8. I nominate and appoint Carolyn M. Spraglin, to be the exe- cutrix of this my last will and testament, she is to serve as such without bond. Should she die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadminis- tered, I nominate and appoint any ,of my children who have reached twenty-one years as substitute executors, and if none, then Harold S. Irwin, Jr., as substitute executor, with the same powers as are given herein to my executrix, and also to serve as such without bond. IN WITNESS vniEREOF ;?t1l~aY of May, 1964. I have hereunto sat my hand and seal this .",1-,",1/1' : ....r..LJ::..Ii:-<.O-,~-z WillIam E. E ':~L".1'~' Sprag n. j ,/ (SEAL) Signed, sealed, published and declared by the within named testator as and for his last will and testament, in our presence, who at his request, and in his presence and in the presence of each other, have hereunto set our names as fjUbiScribing witnesses. I ,I 'j f... ! " , ,. i I,' i- " 1156 Kennebec Drive P.O. Box 505 Chambersburg, PA 1 7201 Phone: 717-264-6506 Toll-Free: 888-968-7828 Fax: 717-264-1441 Franklin County Teachers' Credit Union Working Together to Make the Grade September 16, 2002 CAROLYN M. SPRAGLIN 341 H ST CARLISLE, PA 17013-1370 Re: Account information for William E. Spraglin Dear Mrs. Spraglin: The law offices of Irwin McKnight & Hughes requested that we provide them with the following account information for William E. Spraglin (please see attached copy of letter). Due to our privacy policy, we cannot provide this information directly to the attorney without your written authorization. If you wish to provide the attorney with this information, please feel free to forward this document to them. Mr. SpragJin maintained a single Share Savings Account with FCTCD. The account was numbered 8680 and was opened July 18,1969. No changes of ownership or registration occurred in the past year. No accounts were closed within the past year either. As of June 30, 2002, the balance of his account was $307.80. Interest for the calendar year was in the amount of$4.90. If you have any further questions please feel free to contact me. Sincerely, o (7,,() "'~d" 1trd. UtAJ,LQ-L ~nni r Carl y er Se . es Supervis ~~~" ,~.f1;, ~f-\_I;i ORRSTOWN BANK TO: Law Offices Irwin McKnight & Hughes 60 West Pomfret Street Carlisle, PA 17013 ,:,:,; ZOO? IRV LS :;'j FROM: ORRSTOWN BANK P,O, BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF William E Spraglin DATE OF DEATH: June 30,2002 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: DECEASED (1) CHECKING ACCOUNTS DATE OF DEATH ACCOUNT NO, TITLE OF ACCOUNT DATE OPENED PRINCIPLE & ACCRUED INTEREST 108002119 Wiliiam E Spraglin 1013/97 2,117,61 .28 (2) SAVINGS ACCOUNT DATE OF DEATH ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPLE & ACCRUED INTEREST (3) CERTIFICATES OF DEPOSIT DATE OF DEATH ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPLE & ACCRUED INTEREST Date: 09/16/02 By: Timothea Customer Service Operator P,O. BOX 250 SHIPPENSBURG, PA 17257 . TEL. (717) 532-6114 \.- /'7-f$'--s/ BUREAU Of INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z60601 HARRISBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE Of INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLDWANCE Df DEDUCTIONS AND ASSESSMENT Df TAX ROGER B IRWIN ESQ IRWIN ETAL 60 W POMFRET ST CARLISLE PA 17013 '03 "'026 "~I, . J"_! J DATE ESTATE OF DATE OF DEATH FILE NUMBER ,\ :~PUNTY ACN 08-18-2003 SPRAGLIN 06-30-2002 21 02-0829 CUMBERLAND 101 Allaunt R...itied '* R'E'~l!iO EX AFP UI-USI WILLIAM E C~L MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ... REV=i.5"4;-Einj:p-("oFoirNii'rIcE--oF-J;NHERii'ANcE-TAX-APPRAUEifEN'f,--Ai:.LOWA"NCE-OR"----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SPRAGLIN WILLIAM E FILE NO. 21 02-0829 ACN 101 DATE 08-18-2003 TAX RETURN WAS: I X) ACCEPTED AS fILED ) CHANGED 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 CJ 4. Mortgages/Notes R.~.lYable (Schedule DJ 5. Cash/Bank neposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) IS) (6) (7) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule IJ 11. Total Deductions 12. Net V.lue of Tax R.turn 13. Charitable/Governm.ntal Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 2,500,00 .00 .00 ,00 2.425.69 .00 ,00 (8) 4,299,00 I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~1gures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: IS. Amount of Line 14 at Spousal rat. (lSJ 1&. A.ount of Line l~ taxable at Lineal/Class A rat. (16) 17. A.ount of Line 14 at Sibling rat. (17) 18. ~ount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Du. NOTE: .00 Ill) (12) (13) (14) 626.69 X .00 X .00 X .00 X NOTE: To insure proper credit to your account} sub.it the upper portion of this forn with your tax pay..nt. 4,925.69 4.;>99 00 626.69 ,00 626.69 00 = 045 = 12 = 15 = ,00 .00 .00 .00 .00 (19)= T4X C TS: 'A;~TE ' +~J AItOUNT PAID NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . If PAID AfTER DATE INDICATED. SEE REVERSE fOR CALCULATION Of ADDITIONAL INTEREST. If TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED, If TOTAL DUE IS REfLECTED AS A .'CREDIT'. ICR), YOU MAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS fORM fOR INSTRUCTIONS.) STATUS REPORT UNDER RULE 6.12 Name of Decedent: WILLIAM E. SPRAGLIN Date of Death: JUNE 30, 2002 No. 21-02-0829 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: X Yes ~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes X No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? X Yes No Date: d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report. 05/13/04 Signattlre / / IRWIN & Me~IGHT Roger B. Irwin, Esquire Name (please type or print) 60 West Pomfret Street Address Carlisle, PA 17013 City, State, Zip (717) 249-2353 Telephone Number Capacity: X Personal Representative Counsel for Personal Representative