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HomeMy WebLinkAbout02-0187PETITION FOR PROBATE & GRANT OF LETTERS AI]VlIN'~$TRAT'rON CTA Estate of DOROTHY E. NAUGLE No. 21-02- I ~ ~ also known as To: Register of Wills for the , deceased. County of Cumberland Social Security No. 208-42-5513 Commonwealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioners, who is/are 18 years of age or older and the Administratrix cta of the Last Will of the above decedent dated April 25,1973, and codicils dated none ,19 The Executor named_ Austin E. Nau,qle died September 19, 1973 and the remainder heir, Jeffrey Lynn' Nau.qledied December25, 1984_. Renunciations for Dennis E. Nau.qle and M&T Bank (successor to Farmers Trust Company) attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 2621 Walnut Bottom Road, Carlisle, Penn Township Decedent, then 79 years of age, died November 5 Carlisle Re.qional Medical Center ,2001, at 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 PA) All personal property (If not domiciled in PA) Personal property in PA (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania, situated as follows: 2621 Walnut Bottom Road, Carlisle, PA 17013 $700.00 $55,000.00 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 Res~(.~Pe~ Wendy Lee N~,qle n/k/a Wendy L. Weller 60 Moon.qale Drive Carlisle, PA 17013 717-243-7962 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND · ss 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 affirmed and subscribed before me this 14th day of February ,2002. Mary C~newis ~ / /~'Register au,qle n/k/a Wendy L. Weller No. 21-02- 187 Estate of DOROTHY E. NAUGLE, deceased. DECREE OF PROBATE & GRANT OF LETTERS AE~INISTRATION AND NOW, February 20th ,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 April 25, 1973 described therein be admitted to probate and filed of record as the Last Will of Dorothy E. Nau,qle ; and Letters of Administration c.t.a, are hereby granted to Wendy Lee Nau,qle n/k/a Wendy L. Weller FEES Probate, Letters, Etc ........ $115.00 Shod Certificates(-1- ) .... $ 3.00 Renunciation(s) ........... $10.00 JCP .................... $ 5.00 Other .... $ TOTAL: .... $133.00 Filed. Februa.~g..20th. 2002. ....... egister of Willsr Ivla~z C. Lewi's ~' IRWIN McKNIGHT & HUGHES Marcus A. McKni,qht III, Esquire (25476) ATTORNEY (Sup. Ct. I.D. No.) 60 West Pomfret St., Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE CALLED MARCUS A. MCKNIGHT ATIORNEY ON 2-21-2002 GL: ~J REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing law, depose(s) and say(s) that codicil o the will presented herewith, (each) duly qualified according to present and saw the testat , sign the same and that request of testat in h presence ant other subscribing witness(es)). signed as a witness at the presence of each other) (in the presence of the Sworn to or affirmed and me this day of (Name) 19 Register (Name) (Address) 21-2002-187 REGISTER OF WILLS OF Ct~E~m COUNTY OATH OF NON-SUBSCRIBING WITNESS . MARCUS A. McKNI~HT III and WENDY L. WELLER (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that _ they are familiar with the signature of DOROTHY E. NAUGLE testat, r±x of {one of the subscribing witnesses to) the will presented herewith and that each believes the signature on the will is in the handwriting of Dorothy E. Naugle to the best of rl~,~- _ knowledge and belief. _///.Q_ /~ / Sworn Io or ,f.~ed and subsc~b~ before ~///' Z~ ~~ me this 14th day of S A. ~am McKNIGHT III WENDY L. ~ (Name) WELLER 60 MOONGALE DRIVE, CARLISLE, PA 17013 (Address) Rec,,':,me:.., ; '::: ef '02 FEB 14 P4:14 RENUNCIATION 21-2002-187 In Re Estate of Dorothy E. Naucjle deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned Executor of the above decedent, hereby renounce(s) the right to admir~ster the estate and respectfully ask(s) that Letters of Administration CTA be issued to Wendy N. Weller WITNESS My hand this 6th day Manufacturers and Traders Trust Successors in Interest to F a~l~~, r~/~~ny ./~. 1~.- -.& T ~u ;~fa~/C e r Co. (Address) (Signature) (Address) (Signature) (Address) I, DOROTHY E. NAUGLE, of Penn Township, Cumberland County, Pennsylvania, declare this to be my last will and testament, and revok~ all wills which I have previously made. I - I give, devise and bequeath my entire estate, real and personal, to my husband, Austin E. Naugle, absolutely and in fee simple if he shall survive me; otherwise I give, devise and bequeath the same in equal shares to my three children, Dennis E. Naugle, Wendy Lee Naugle and Jeffrey Lynn Naugle, if living, otherwise to their surviving issue, per stirpes, absolutely and in fee simple. II - I appoint Farmers Trust Company of Carlisle, Pennsy vania, as guardian of the estate of any beneficiary under the age of 18 years at the time of my decease, to receive and hold the share of said beneficiary, in trust or in a savings account, and to distribu the same to the beneficiary upon attaining the age of 18 years. III I appoint my husband, Austin E. Naugle, as executo~ of this will. If for any reason he shall fail to qualify or cease to act as such during the administration of my estate I appoint Farmer: Trust Company of Carlisle as substituted executor. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~.D~ day of April, 1973. (SEAL) Signed, sealed, published and declared by Dorothy E. Naugle, testatrixabove named, as and for her last will and testa- ment, in our presence, who, in her pre- sence, at her request, and ~in the presence of each other have hereunto subscribed our names as attesting witnesses: 21-2002-187 s to certify that the information here given is correctly copied from an original certificate of death duly filed with me as 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 ~-'~ Local Registrar P 7714402 NOV 5 2001 No. '~ Date Dorothy R. E. Naugle Cumberland ,,.. Homemaker 2621 Walnut Bottom Rd. Carlisle, Pa 17013 ,,. William A. Fraker COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH 'P~m,~l,:, " 208-- 42 -- 5513 "Novembe 5, 2001 an.24,1922 ~.~rlisle, PA I". ~ ~O.~./~.~ ~ ~'~ ~rlisle ,~rlisle R~io~l Medial Center ~.~.~.~.~ .... ~' . . ~,, ~ite ,,. ~'~ 9 0.~., ,. Wid~ed ,,. November 9, 2001 L)CENSE NUId~ER I,,b. 012748 L ~nte~ille Me,rial Park /~,~ewiZ~e, PA 219 North H~over St., Carlisle, Pa 17013 F'-I la~', Ix~. M. 21-2002-187 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: DOROTHYE. NAUGLE NOVEMBER 5,2001 21-02-0187 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 April 11,2002 . Name Address Wend¥ L. Weller Dennis E. Naugle 60 Moongale Drive, C.arlisle, PA 17013 810 N. Middleton Road, Carlisle, PA 17013 Notice has now been given tO all personsentitled ~~ept Date: r.~ 04/11/02 ]~'~ tX ~ k,'", Sign ~ IRWIN, McKNIGHT &~HUGHES ~" Name Marcus A. Mc~ight III, E~uire ~ Ad&ss 60 West Pom~et S~e~ none . Carlisle, PA 17013 Telephone (717) 249-2353 Capacity: X __ Personal Representative Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Wendy L. Weller being duly sworn according fo law, deposes and says fhaf she is the Executrix of the Estate of Dorothy E. Naugle late of Penn To~,mp~ip , Cumberland County, Pa., deceased and that the within is an inventory made by Wendy L. Weller , the said Executrix of the entire estate of se;d decedent, cons~sting of ell the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, end thef the figures opposite each item of the Inventory represent it's fair value es of the date of decedent's death. Swo,~ and subscr~l before me, t . . . 2__002 I Jacqueline L. Drawbaugh, Notary Public I Carlisle Boro, Cumberland County My Commission Expires Aug. 14. 2003 Date of Death I~eml~er, Pe~laA~0elati0n0tNola~ee Wendy L. We~r, Executrix 60 Moongale Drive Carlisle, PA 17013 Address 11 2001 Day Month Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached es to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. , I~ --.I Z m ~ < 0 > Z 0 o Inventory of the real and personal estate of DOROTHY E. NAUGLE deceased 1. 2621 Walnut Bottom Road, Penn Township, Carlisle .............. 2. M&T Bank - Checking Account ........................ 3. Miscellaneous Personal Property Sole .................... TOTAL .................. 69,000 683 5,693 75,376 00 79 00 79 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 001478 ROGER B IRWIN ESQUIRE 60 WEST POMPRET STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 208-42-5513 FILE NUMBER: 2102-01 87 DECEDENT NAME: NAUGLE DOROTHY E DATE OF PAYMENT: 08/05/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 1/05/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,280.70 REMARKS' TOTAL AMOUNT PAID: ROGER B IRWIN ESQUIRE $1,280.70 SEAL CHECK//18798 INITIALS: VZ RECEIVED BY' MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX * (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 D E C E D E N T cAPB HpRL Ep! O Co" s T R E C A P I T U L A T I O N C O M T I 0 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'SNAME(LAST, FIRST, ANDMIDDLEINITIAL) Naugle Dorothy E. DATE OF DEATH (MM-OD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 11/05/2001 I 01/24/1922 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USEONLY FILE NUMBER 21-02-0187 COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 208-42-5513 THIS RETURN MUST BE FILED IN DUPLICATE WlTH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 1. Original Return 2. Supplemental Return 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) 6. Decedent Died Testate ?. Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) r-'-] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1 ..... (date of death 3. r~emamaer ~e~urn prior to 1Z-13-82) ,~. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ~ Election to tax under Sec. 9113(A) 1 1. (Attach Sch O) NAME Marcus A. McKni~ht Esq. FIRM NAME (If Applicable) IRWIN McKNIGHT & HUGHES TELEPHONE NUMBER 717/249-2353 COMPLETE MAILING ADDRESS 60 West Pomfre.t.~treet West Pomfret P~fessi~c~.al Bldg'~ Carlisle, PA 17013 :'~'~ 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole -Proprietorship 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) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. 69,000.00 None None None 6,376.79 None None 6,327.79 40,588.98 OFFICIAL USE ONLY (6) 75,376.79 (11) 46,916.77 (12) 28,460.02 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (14) 28,460'.02 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax .~ rate; o~ transfers under Sec. 9116(aX1.2) X .0 0 (15) 16. Amount of Line 14 taxable at lineal rate 28,460.02 X .0 45 (16) 17. Amount of Line 14 taxable at sibling rate X .12 (17) 18. Amount of Line 14 taxable at collateral rate X .15 (18). 19. Tax Due (19) 0.00 1,280.70 0.00 0.00 1,280.70 Copyright (,c) ZOO0 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6~00) Decedent's Complete Address: STREET ADDRESS 2621 Walnut Bottom Road CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount STATE ZIP PA 17013 (1) 1,280.70 Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable O. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 0.00 0.00 0.00 1,280.70 0.00 1,280.70 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 di~cedent 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? ................................ [--J ~'~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and 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 Wendy L. Weller DATE ~ \~-'~ % ~ - \-(~f%~- 60 Moon, ale Drive /Ii ./~ ~ ~ Carlisle, PA 17013 ~ /.~/~/~ 60 West Pomfret Street ........................... For dates of d~ath on or a~or 3ul~ ~, 1 $~4 and b~for~ Janua~ 1. 1 fl~S, the tax rato imposed on th, n~t valu, of trane,rs to or for th~ th~ survivin~ spous, is 3% [72 ~.S. $115 (a) (1.1) For datos of d,ath on or a~,r Janua~ ~. 10~5, th~ tax rat, impos,d on th~ n,t valu~ of trans~,r~ to or for th~ u~ o[ th~ survivin~ spous, is 0% [72 ~.S. ~ 15 (a) (~.1) (ii)]. lbo statuto doos not ~x~mpt a transfer m a survivin~ spous~ from tax, and tho ~atuto~ requirements for disclosure of ass,ts and filin~ a tax fotura am still applicablo own ~ th, su~ivin~ spous~ is th~ onl~ For dates of d,ath on or a~,r 3ul~ 1, 2000: lh~ tax rato imposed on th~ n~t valu~ o~ transfers [rom a d~coas~d child tw, n~-ono ~oars of a~, or youn~r at d,ath to or for th~ us~ of a natural p~r,n~, an ,doptiw parent, or a smppamnt of tho child is 0% [7~ ~.S. Sl ~8 (a) (1.2)]. lbo tax rato im¢os,d on th~ n~t valu~ o[ transfors to or for th, us, of tho d~c~dont's Ira,al b~n,ficiari~s is 4.5%, ,~c,pt as noted in 72 ~.S. ~ lb, tax rato impos,d on th~ net value o[ tmnsfors to or ~or th~ us~ of tho d~c,d,nt's siblln~s is 12% [72 ~.S. ~ll~(a)(1.3)]. ~ siblin~ is d~fin~d, under Soction ill02, as an individua~ who has at Ioast one parent in common with th, d,e,d~nt, whoth~r b~ blood or adoption. Co.right (c) ZO~ form software only The Lackner Group, Inc. Form REV-1500 EX 'REV- 150Z EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy E. Naugle SS~ 208-42-5513 SCHEDULE A REAL ESTATE ~1/o5/2oo~ FILE NUMBER 21-02-0187 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 knowledge of the relevant facts. Real property which is jointly-owned with ric~ht of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 2621 Walnut Bottom Road, Penn Township, Carlisle 69,000.00 TOTAL (Also enter on line 1, Recapitulation) $ 69,000.00 (If more space is needed, insert additional sheets of the same size) Copyriqht (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev 1-97~ 'REV-1508'EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy E. Nau~le SS~ SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY 208-42-5513 11/05/2001 FILENUMBER 21-02-0187 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 NUMBER DESCRIPTION M&T Bank, checking account Miscellaneous personal property sold VALUE AT DATE OF DEATH 683.79 5,693.00 TOTAL (Also enter on line 5, Recapitulation) 6,376.79 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. I=nrm , REV-lSll'EX + (1-97) SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Dorothy E. Nau~le SS~/ 208-42-5513 11/05/2001 FILE NUMBER 21-02-0187 Debts of decedent must be reported on Schedule I. ITEM NUMBER Ao Bo 4° 7. 1 2 3 4 5 6 DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representativels) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees IRWIN McKNICHT & HUGHES Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address · City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs 1% realty transfer tax Chuck E. Bricker Auctioneer Cumberland Law Journal - estate notice publication D&D Septic Register of Wills filing fees The Sentinel - Legal - estate notice publication TOTAL (Also enter on line 9, Recapitulation) AMOUNT 3,500.00 133.00 690.00 1,740.00 75.00 74.20 25.00 90.59 $ 6,327.79 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems. Inc. Form REV-1511 EX (Rev. 1-97) REV- 151Z' EX + (1-97) COMMQNWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy E. Nau~le SS~ SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS 208-42-5513 11/05/2001 FILE NUMBER 21-02-0187 Include unreimbursed medical expenses, ITEM NUMBER DESCRIPTION AMOUNT Welfare, restitution claim 1 2 3 4 5 6 Department of Public Erie Insurance Group PP&L Shipley Energy Swaim Health Center Waste Management TOTAL (Also enter on line 1'0, Recapitulation) 38,596.16 253.00 197.79 334.26 1,188.25 19.52 40,588.98 (If more space is needed, insert additional sheets of the same size/ Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-g7) , REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Doroth, E. Nau~le SS~) 208-42-5513 NUMBER II. SCHEDULE J BENEFICIARIES 2 11/05/2001 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfem u~er S~. 9116(~(1.Z)] Dennis E. Naugle 810 N. Middleton Road Carlisle, PA 17013 Wendy L. Weller 60 Moongale Drive Carlisle, PA 17013 FILENUMBER 21-02-0187 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE Son Dau§hter 1/2 remainder 1/2 remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE $ 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) Copyright (c) Z000 form software only T he Lackner Group, Inc. Form REV-1513 EX m~, .-nm I, DOROTHY E. NAUGLE, of Penn Township, Cumberland County, Pennsylvania, declare this to be my last will and testament, and revoke all wills which I have previously made. I - I give, devise and bequeath my entire estate, real and personal, to my husband, Austin E. Naugle, absolutely and in fee simple if he shall survive me; otherwise I give, devise and bequeath the same in equal shares to my three children, Dennis E. Naugle, Wendy Lee Naugle and Jeffrey Lynn Naugle, if living, otherwise to their surviving issue, per stirpes, absolutely and in fee simple. II - I appoint Farmers Trust Company of Carlisle, Pennsyl vania, as guardian of the estate of any beneficiary under the age of 18 years at +~ ~-- ~ CONDITIONS OF SALE OF REAL ESTATE THIS PROPERTY IS BEING SOLD WITH RESERVE, AND THE SELLER SHALL HAVE THE RIGHT TO REJECT ANY AND ALL BIDS FOR ANY REASON, AND TO WAIVE ANY IRREGULARITIES. THE PROPERTY IS BEING SOLD BY THE ESTATE OF DOROTHY E. NAUGLE. A COPY OF THE DEED TO DOROTHY E. NAUGLE IS ATTACHED HERETO. THE PURCHASER HAS INSPECTED THE PREMISES, OR HAD THE REASONABLE OPPORTUNITY TO INSPECT IT OR HAVE IT INSPECTED, AND AGREES TO ACCEPT THIS CONVEYANCE OF THE PREMISES IN AN "AS IS" CONDITION, INCLUDING MATTERS OF SURVEY, AND THEY HAVE NOT RELIED UPON ANY REPRESENTATIONS BY EITHER SELLER OR SELLER'S ATTORNEY, IF ANY, AS TO THE CONDITION OF THE PREMISES OR THE STATE OF THE TITLE THERETO. THE HIGHEST BIDDER SHALL BE THE PURCHASER, AND IF ANY DISPUTE SHALL ARISE BETWEEN TWO OR MORE BIDDERS, THE PROPERTY SHALL BE IMMEDIATELY WITHDRAWN AND PUT UP AGAIN AT THE AMOUNT OF THE LAST UNDISPUTED BID. THE SUCCESSFUL PURCHASER SHALL PAY A DEPOSIT OF FIVE THOUSAND DOLLARS WHICH SHALL BE HELD IN ESCROW BY THE ESTATE'S ATTORNEY UNTIL THE TIME OF FINAL SETTLEMENT. FINAL SETTLEMENT SHALL BE HELD WITHIN FORTY-FIVE (45) DAYS OF TODAY, AND AT THAT TIME, THE BALANCE OF THE PURCHASE PRICE SHALL BE PAID BY CASH, CERTIFIED CHECK, BANK MONEY ORDER OR OTHER GUARANTEED FUNDS ACCEPTABLE TO SELLERS AND THEIR ATTORNEY. TITLE WILL BE CONVEYED BY A DEED OF SPECIAL WARRANTY, AND THE TITLE SHALL BE MARKETABLE, FREE AND CLEAR OF ALL ENCUMBRANCES EXCEPTING EASEMENTS AND CONDITIONS OF RECORD, AND IT SHALL BE SUCH AS WILL BE INSURED AT REGULAR RATES BY A REPUTABLE TITLE INSURANCE COMPANY. IF THE SELLER IS UNABLE TO FURNISH A GOOD AND SUFFICIENT DEED IN FEE SLMPLE, AS DESCRIBED, THE AMOUNT PAID BY THE PURCHASER WILL BE RETURNED; AND IF THE PURCHASER SHALL FAIL TO COMPLY WITH THESE CONDITIONS OF SALE, THE AMOUNT PAID TODAY SHALL BE RETAINED BY THE SELLER AS ASSESSED AND LIQUIDATED DAMAGES AND THE SELLER MAY PROCEED TO MAKE A RESALE OF THE PREMISES, AT PRIVATE OR PUBLIC SALE. REAL ESTATE TAXES SHALL BE PRORATED BETWEEN THE SELLER AND PURCHASER, COUNTY AND MUNICIPAL TAXES ON A YEARLY BASIS JANUARY 1 TO JANUARY 1; AND THE SCHOOL TAXES ON A FISCAL YEAR BASIS FROM JULY 1 TO JULY 1. STATE AND MUNICIPAL REALTY TRANSFER TAXES SHALL BE DIVIDED EQUALLY BETWEEN THE SELLER AND THE PURCHASER. IF THE PROPERTY IS SOLD, SIGN THE AGREEMENTS AND PAY THE DEPOSIT IMMEDIATELY AFTER THE SALE. 9. REPEAT - - SALE IS WITH RESERVE AGREEMENT OF SALE FOR REAL ESTATE THIS AGREEMENT, made this ~a/~~m day of July , 2002, by and between W ' Nau ' endy Weller, Executrix of, ~1~. state of Dorothy E..-- gle, hereinafter call~id SELLE/I~, and ~ 0~, I 70 13 hereinafter collectively called PURCHASER. WlTNESSETH: 1. SELLER agrees to sell and convey to PURCHASER, and PURCHASER agrees to purchase and accept the conveyance of 2621 Walnut Bottom Road, Penn Township Cumberland County, Pennsylvania. Said tract is more particularly described in a Deed, a copy of which is being furnished to PURCHASER, incorporated herein by reference and made part~ hereof, by which the SELLER acquired the said premises, recorded in Cumberland County. ,.. D [o 2. PURCHASER agrees to pay the sum of ~,w'r',~AJ~o 1~,~.~,o( x,grJd}.~'~ 61,,,,a ~'~'°/o.~ Dollars ($ ~'? ~o .o-~) for said property in the following manner: Five Thousand and 00/100 dollars at the time of the execution of this Agreement, receipt oJ~aid st/tn being hereby,ackn.9,~qledged by SELLER, and the balance of ~(~,~j'- l~{~ ~~*'-o Y~]Dollars in cash within forty-five (45)days of this Agreement. The down payment shall be held in escrow by SELLER s attorney, IRWIN, McKNIGHT & HUGHES, until settlement. 3. Settlement shall be held within forty-five (45) days of the date of this A~eement, and it shall be held in the offices of IRWIN, McKNIGHT & HUGHES, Attorneys-at-Law, 60 West Pomfret Street, Carlisle, Pennsylvania, unless otherwise mutually agreed to between the parties. At settlement, SELLER shall convey good and marketable title in fee simple, such as will be insured by a reputable title insurance company at standard rates, by special warranty deed, free and clear of all encumbrances except easements or restrictions, visible or of record. 3 4. The SELLER agrees to retain all liability for loss, damage or destruction of the property, including all fixtures and improvements thereon, if applicable, from the time of the signing of this Agreement until closing, and hereby voluntarily waives all rights and privileges, both expressed and implied, which may otherwise be available to SELLER under the doctrine of equitable conversion. 5. At settlement, ail realty transfer taxes shall be divided equally between the parties. 6. Real estate taxes shall be prorated to the date of settlement in the customary manner, with all prior taxes being paid in full by SELLER and all subsequent taxes being the responsibility of PURCHASER. County, borough/township and library taxes shall be prorated on a calendar-year basis, and school taxes on a fiscal-year basis. Water and sewer charges, if any, shall also be prorated to the date of settlement. 7. Possession of said premises shall be delivered to PURCHASER at the time of settlement; and until said time of said settlement, SELLER agrees that the said premises shall remain in substantially the same condition as at the time of the execution of this Agreement, reasonable wear and tear excepted. Should said premises not be in such condition, PURCHASER may declare this Agreement null and void and the obligations of the parties hereunder shall cease and terminate. 8 SELLER is not aware of any municipal assessments or charges currently levied or about to be levied against said premises. 9 The PURCHASER has had the opportunity to inspect the premises prior to executing this Agreement of Sale. 10. The interest of the PURCHASER in this Agreement shall not be assignable in whole or in part without the prior written consent of the SELLER. 11. The SELLER shall not be responsible for any points or any other closing costs with regard to any FHA, FmHA or VA mortgages. 12. The PURCHASER shall be responsible for the arrangement of and the payment for any and all inspections required by the PURCHASER'S lending institution or any other inspections of the property as desired by PURCHASER in contemplation of this transaction. In the event that the results of any inspections which are required by the PURCHASER'S lending institution are not within industry standard levels of acceptability and require remediation, such remediation shall be conducted by a qualified professional acceptable to the SELLER, however, the PURCHASER shall be responsible for the arrangement of and payment for remediation which may be warranted pursuant to the terms of this paragraph. 13. Should the PURCHASER fail to make settlement for the property as herein provided, the amount paid down as hand money, to wit: $5,000.00; may be retained by the SELLER as liquidated damages. Should the SELLER fail or refuse to convey as herein provided through no fault of PURCHASER, the PURCHASER may require the return of the hand money paid and reasonable title examination expenses actually incurred by the PURCHASER. 14. The PURCHASER hereby waives the formal tender of the deed if the monies due hereunder are not paid as agreed upon herein. 15. The PURCHASER has inspected the premises, or had the reasonable opportunity to inspect it or have it inspected, and he agrees to accept this conveyance of the premises in an "as is" condition, including matters of survey, and they have not relied upon any representations by either SELLER or SELLER's attorney, if any, as to the condition of the premises or the state of the title thereto. 16. This Agreement has been executed in the Commonwealth of Pennsylvania and shall be construed and interpreted in accordance with the laws of this Commonwealth. 17. This Agreement together with the Exhibits attached hereto constitutes the entire agreement between the parties with respect to the property, and there are no agreements, representations or warranties, oral or written, which have not been incorporated herein. This A~eement shall not be amended, modified, altered or rescinded or any rights or remedies hereunder waived, except in writing signed by the parties hereto. IN WITNESS WHEREOF, AND INTENDING TO BE BOUND LEGALLY HEREBY, the parties have hereunto set their hands and seals the day and date first above written. WITNESS:_ ESTATE OF DOROTHY E. NAUGLE Wendy Weller, Executr~ SELLER BUYER BUYER 6 BRICKERS AUCTION Buy & Sell on Commission - Complete Sale Service 93 Texaco Rd., Mechanicsburg, PA 17055 766-5785 Personal Property o,~)~T~//~O,~ ~'~h/--~ Address Sold At Public Sale/~/(~. ,~//~' 2~_~ 20 ~ ~ Outstanding Total Sale Total Checks Total Cash Cash After Payout Expenses Auctioneer & Clerks Adv. Cost Property Fee Sale Setup or Help Total Expenses Thank You For Selecting Chuck Bricker, Auctioneer & Staff January9,2002 dAN 1 4 2002 Estate Search The Estate of: Date of Death (D.O.D.) DOROTHY E NAUGLE 11/5/2001 To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name appears: IRWIN, McKNIGHT & flLiGH[S Account Account Number Account Title Type CHK 787965 OPENED 10/73 INT RATE 0% Opening Branch DOROTHY E NAUGLE 4334 D.O.D. Accrued Interest Balances (Includes Accr. Int.) $683.79 $.00 Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description No Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Authorized Signature DATE: Manufacturers and Traders Trust Company · 1100 Wehrle Drive, RO. Box 767, Buffalo, NY 14240-0767 IRWIN MCKNIGHT & HUGHES MARCUS A MCKNIGHT III ESQUIRE WEST POMFRET PROF BLDG 60 WEST POMFRET ST CARLISLE PA 17013-3222 COMMONWEALTH Of PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 December 28, 2001 Re: DOROTHY NAUGLE CIS #: 270132213 SSN: 208-42-5513 Date of Death: 11/05/2001 Dear Attorney McKnight: Please be advised that the Department of Public Welfare maintains a claim in the amount of $38,596.16 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $17,013.93, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $21,582.23, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, Donna M. Fries Claims Investigation Agent 717-772-6612 717-705-8150 FA~ Enclosure BUR,EAU OF ZNDZVZDUAL TAXES XNHERZTAHCE TAX DTV/SZON DEPT. 280601 HARRISBURG, PA 17128-060! MARCUS A NCKNIGHT ESQ IRWTN ETAL 60 W PONFRET ST CARLISLE PA 17015 COMMONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 09-16-2002 ESTATE OF NAUGLE DATE OF DEATH 11-05-2001 FiLE NUMBER 21 02-0187 COUNTY CUMBERLAND ACN 101 Amoun~ Remitted REV-1547 EX &FP (01-0~) DOROTHY E HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGTSTER OF NTLLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17013 CUT ALONG THiS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP [01-02) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF NAUGLE DOROTHY E FZLE NO. 21 02-0187 ACN 101 DATE 09-16-2002 TAX RETURN gAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATION CONCERNING FUTURE iNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. Stocks end Bonds (Schedule B) (2) $. Closely Held Stock/Partnership interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) (q) S'. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expansas/Adm. Costs/M/sc. Expenses (Schedule H) (9). 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 11. Tote1 Deduct/ohs 12. Met Value of Tax Return 69~000.00 O0 O0 O0 6~376.79 O0 O0 (8) 6,327.79 NOTE: To insure proper credit to your account, submit the upper portion of th/s form w/th your tax payment. 13. lq. NOTE: 75,576.79 ~ ~ ZF PAiD AFTER DATE iNDiCATED, SEE REVERSE ~OR~CALCULATZON OF ADDZTZONAL iNTEREST. ? ASSESSMENT OF TAX: 15. Amount of L/ne lq at Spousal rate 16. Amount of Line Xq taxable at L/heal/Class A rate 17. Amount of L/ne lq at Sibling rata 18. Amount of L/ne 1~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDXTS: PAYMENT RECETpT D'rsCOUNT ( ,.I. ) DATE NUMBER XNTEREST/PEN PAXD (-) 08-05-2002 CDOO1q78 . O0 (151 .00 X O0 = .00 (161 28,q60.02 x Oq5= 1,280.70 (171 .00 x 12 = .00 (181 .00 x 15 = .00 (19)= 1,280.70 AMOUNT PAiD 1,280.70 reflect figures that include the total of ALL returns assessed to date. TOTAL TAX CREDZT[ BALANCE OF TAX DUE iNTEREST AND PEN. TOTAL DUE 1,280.70 .00 .00 .00 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT XS REeUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THiS FORM FOR ZNSTRUCTZONS.) Charitable/Governmental Bequests; Non-eXacted 9115 Trusts (Schedule J) (13) . O0 Net Value of Estate Subject to Tax (lq) 28,q, 60.02 Z'~ an assessment was /ssued prev/ously, 1/nas lq, 15 and/er 16, 17, 18 and 19 N111 ~0,588.98 (11) 66.916.77 (12) Z8,q60.OZ RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND OBJECTIONS: ADHZN- [STRAT/VE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coeeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class D (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit .ith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGZSTER OF NZLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, say be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Mills, any of tho Z5 Revenue District Offices, or by calling tho special lq-hour answering service for fores ordering: 1-800-562-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-4qT-30ZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloaance 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: --eritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-10Z1, --election to have tho setter determined at audit of the account of the personal representative, OR --appeal to tho Orphans' Court. OR 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. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after tho docodont'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 before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in tho same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to tho date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calcuIated at a daily rate of .000164. AI! 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 gooz are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z 20Z .000548 1992 9Z .0OOZ~,7 1985 16Z .000q58 1993-1994 7Z . O0019Z 1984 llZ .000501 1995-1998 9Z . O00Z~7 1985 152 .000356 1999 7Z .000192 1986 107. .000Z74 ZOO0 8Z .000Z19 1987 97. .000Z47 ZOOX 9Z . O00Z~7 1988-1991 llZ .000501 200Z 6Z .00016¢ --Interest is calculated es fellows: TNTERBST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNQUENT X DAXLY TNTEREST FACTOR --Any Notice issued after the tax becomes deXinquent will refXect an interest caXcuXation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must bo calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: DOROTHY E. NAUGLE Date of Death: November 5,2001 No. 21-02-0187 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 Cler~ of Orphg~jf Cour3~d may be attached to this report. J/~--x // / /r -- /,.% IR¥~IN, McKNIGHT & HUGHES Marcus A. McKnight III, Esquire Name (please type or print) 60 West Pomfret Street Address Carlisle, PA 17013 City, State, Zip (717) 249-2353 Telephone Number :- t~apaclty: X Personal Representative Counsel for Personal Representative