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HomeMy WebLinkAbout03-0628 PETITION FOR GRANT OF LETTERS Estate of EVELYN M. HUGHES No. ~- ~ 'O,..~ - ~ Also known as Deceased Social Security No. ll,fARGARET B. BROWN 189-18-6445 Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioners are the executors named in the Last Will of ~ the Decedent, dated March 28, 1993 and codicil(s) dated David G. Brown and Marqaret B. Brown named as Executor and Executrix under Will. David G. Brown died in October of 2000, therefore, Mar,qaret B. Brown will be the only Executrix State relevant circumstances, e.g. renunciation, death of Executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not to victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (d.b.n,c.t.a.: pendente lite; durante absentia; durante minodtate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship COMPLt: I ~- IN ALL CASES: Attach additional sheets if necessary. Residence Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at Manor Care Health Service, Camp Hill, Cumberland County, Pennsylvania (List street, number and municipality) Decedent, then 88 years of age, died June 25, 2003, at Manor Care Health Service, Camp Hill, Cumberland County, Pennsylvania (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ..................................................................... $ 16,000.00 (If not domiciled in PA) Personal property in Pennsylvania ..................................... $ (If not domiciled in PA) Personal property in County .................................................... $ Value of real estate in Pennsylvania ...................................................................................................................... $ Total ......................................................................................................... $ 16,000.00 Real Estate situated as follows: Wherefore, Petitioners respectfully request the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence Margaret B. Brown 615 Harding Street New Cumberland, PA 17070 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland Sworn to and affirmed and subscribed Before me this i ,~J day of The Petitioner above-named swears and affirms that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner and that, as personal representative of the Decedent, Petitioner will well and truly administer the estate according to law, MARGARET B.' BROVV~I ( NO. Estate of EVELYN M. HUGHES Social Security No: 189-18-6445 Deceased Date of Death: June 25, 2003 AND NOW, 0J.L~' / ,2003, in consideration of the Petition on the reverse side hereon, satisfactory I~oof having been presented before me, IT IS DECREED that Letters [] Testamentary of Administration d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate are hereby granted to Mar.qaret B. Brown in the above estate and that the instrument(s) dated March 28, 1993 and described in the Petition be admitted to probate and filed of record as the last Will of the Decedent. FEES Letters ........................... $ ,.~C). ~ Short Certificate(s) Renunciation .............. Affidavit ( ) .................. Extra Pages ( ) ....... Codicil ............................ JCP Fee ....................... Inventory ...................... Other .............................. TOTAL ......... $ $ L,~ ¢0 $ Register of-V~s - $ '7..2. oo $ i6. oO Attorney: EDMUNDG. MYERS, ESQUIRE $ I.D. No: 20558 $ Address: Johnson, Duffle, Stewart & Weidner, 301 Market Street, P.O. Box 109, Lemoyne, PA 17043- Telephone: 717-761-4540 Register of Wills of Cumberland County, Pennsylvania OATH OF SUBSCRIBING WITNESS Estate of EVELYN M. HUGHES Also known as No. , Deceased CHARLIE A. CLEMENT SR. a subscribing witness to the Will presented herewith, being duly qualified according to law, deposes and says that he was present and saw the above Testatrix sign the same and that he signed as a witness at the request of Testatrix in her presence in the presence of the other subscribing witness. Charlie A. Clement, Sr. 1075-7 Lancaster Boulevard Mechanicsburg, PA 17055 Sworn to or affirmed and subscribed before me this 5~'11~ day of Notary PubliC"'- My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of Instrument(s) at time of notarization. :- ,...; ;~IAL SEAL i DA:~. ',....SEMAN, Notary Public NOTARIAL SEAL .er~'.'..' '" 5a~. Cumberland County DANAL. WlESEMAN, Notary Public ,fy ~.. ,: .~ssion Expires Nov. 15,2004J JLemoyne Boro. CumberlandCount~ Con~n Expires Nov. 15, 20~ Register of Wills of Cumberland County, Pennsylvania OATH OF NON-SUBSCRIBING WITNESS Estate of EVELYN M. HUGHES Also known as , Deceased MARGARET B. BROWN a subscriber hereto, being duly qualified according to law, deposes and says that she was familiar with the signature of EVELYN M. HUGHES , testatrix of the Will presented herewith, and that such subscriber believes the signature on the Will is in the handwriting of EVELYN M. HUGHES to the best of such subscriber's knowledge and belief. 615 Harding Street New Cumberland, PA 17070 Sworn to or affirmed and subscribed before me this I~ day of , 20 0--~ For the R~gist~tr ~.?i~t (,~. 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 fbr permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9267357 No. iTEM # SHOULD READ AS FOLLOWS: Local Registrar Date 4alley ~a? COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH : I i ~e . , 9 4 I Pottsville,PA l, ,~ ~ce~m'~u~u~ ]~amp~,cZ[~N~s,ny~ Manor Care I,~~ ~.~. r,~}white ~:~) Secretarial Svcs. ~ ~ I ~~ ~er ,,~. I,,. None · ctu~ ,,.. ~. Pennsylvania ~ ,,~.~ ~.~ Nanor Care Health Service Camp Hill,PA 17011 ~ ~. X Camp Hill ~ws,~u~ ~. u~.. t,,~ ,m.~ Cumberland aret B. Bro~ ~~ [~. 615 Harding Street~ Ne~ Cumberland, PA 17070 ~ ~"' ,,~. %Ap.~ 27, 2003 I",- Odd Fellows Cemetery L,,. nanoy ~p., S;~uylkill Co ~-'~'~' I~'.~ tl~ I°~ ~°~°°~~'°'~' ~' I~- . · .............................................. ~,,~. ............................................................ LAST WILL AND TESTAMENT I, EVELYN M. HUGHES, presently of Harrisburg, Dauphin County, Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament in the manner as follows: ITEM 1: I hereby annual and revoke any and all Wills and Codicils by me at any time heretofore made. ITEM 2: I hereby direct that my hereinafter named Executor or Executrix shall pay all of my just debts, funeral expenses and administration expenses as soon after my decease as it reasonably convenient. ITEM 3: I hereby direct that any and all succession, legancy, inheritance, transfer, and estate taxes which are levied or assessed upon any property which is included in my gross estate for the purposes of any such tax shall be paid out of my estate by my Executor or Executrix in the same manner as an administration expense and shall not be prorated or apportioned among or charged against my respective devisees, legatees or beneficiaries. ITEM 4: I direct that my funeral and burial arrangements shall be conducted by the Grace Methodist Church of Harrisburg, Pennsylvania. I further direct that my interment shall be in the Odd Fellows Cemetery of Shenandoah, PA in the North End Lot No. 29, Range 15. (Deed to cemetery lot is attached) ITEM 5: The property at 2301 Kensington Street, Harrisburg, Pennsylvania (Deed attached) is to be placed on sale, and sold at the market value. Following the sale of the real estate and property, including all household items all monies are to be added to my residuary estate. ITEM 6: I give, devise and bequeath from my residuary estate as follows: I give to Margaret B. Brown my diamond ring and diamond watch, together with my furs and any other personal clothing she may desire. I give to Esther McCutheon my Persian fur jacket. I give to Sue Machamer the china doll, the one which lies on its side. ITEM 7: I give and bequeath the sum of Five Thousand (5,000.00) Dollars to be paid to Ben and Sue Machamer of Kensington Street, Harrisburg, Pennsylvania for the kindness they have shown to me. ITEM 8: I give and bequeath the sum of Two Thousand ($2,000.00) Dollars to the Odd Fellows Cemetery of Shenandoah, PA for maintaining the lot and for providing and placing of potted Geraniums on the lot. Presently the lot is in perpetual care. ITEM 9: The estate at the present time inclydes the following: 1. A small life insurance policy with the Prudential Insurance Company (Policy attached). 2. Two Certificates of Deposit (One Certificate for $20,000 Dollars and another one for $15,000 Dollars) at the Harris Savings Association, together with a savings account. 3. A $25,000 Certificate of Deposit with Corestates Bank, together with a substantial amount in a checking account. 4. A $10,000 Certificate with Merrill Lynch Short-Term Global Income Fund. ITEM 10: I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal, unto David G. Brown and his wife, Margaret B. Brown. ITEM 12: I hereby nominate, constitute and appoint David G. Brown and Margaret B. Brown to be the Executor and Exectrix of this my Last Will and Testament. It is my further wish and desire that the aforenamed personal representatives shall not be required to file a bond or other security for the faithful performance of their duties. IN WITNESS WHEREOF, i hereunto set my hand and seal to this my Last Will and Testament this 28th day of March, 1993. (SEAL) Signed, sealed, published and declared to be the above named Testator, as and for her Last Will and Testament, in the presence of us, who, at her request, in the presence and in the presence of each other, have subscribed our names as witnesses thereto. 'O3 LAST WILL AND TESTAMENT EVELYN M. HUGHES CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: EVELYN M. HUGHES Date of Death: June 25, 2003 Will No: 21-03-0628 To the Register: I certify that notice of estate administration as required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following testate and intestate beneficiaries of the above-captioned estate on August 8, 2003. Name MARGARET B. BROWN SUE MACHAMER BEN MACHAMER Esther McCutcheon Odd Fellows Cemetery of Shenandoah Address 615 Harding Street New Cumberland, PA 17070 2362 Kensington Street Harrisburg, PA 17104 2362 Kensington Street Harrisburg, PA 17104 2300 Kensington Street Harrisburg, PA 17104 Ringtown Road Shenandoah, PA 17976 .7: Notice has nOw been given to all persons entitled thereto under Rule 5.6(a) except NONE Date: August 8, 2003 Signature Name Address Telephone Capacity: EDMUND G. MYERS Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 (717) 761-4540 Personal Representative X Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA ~ 7128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O03439 MYERS EDMUND G 301 MARKET STREET P O BOX 109 LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 189-18-6445 FILE NUMBER: 2103-0628 DECEDENT NAME: HUGHES EVELYN M DATE OF PAYMENT: 01/14/2004 POSTMARK DATE: 01/1 3/2004 COUNTY: CUMBERLAND DATE OF DEATH: 06/25/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,975.11 TOTAL AMOUNT PAID: $1,975.11 REMARKS' SEAL CHECK# 95 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX + (6-00) CAPB ~pRL ~10 ~AC ~TK Co" R E C A P I T U L A T I O N C 0 M T 0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURI RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) HUGHES Evelyn M. DATE OF DEATH (MM-DD-YEAR) [ DATE OF BIRTH (MM-DD-YEAR) 06/25/2003 I 12/06/1914 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 21-03-0628 COU NTT CODE YEAR N U M B ER SOCIAL SECURITY NUMBER 189-18-6445 THIS RETURN MUST BE FILED IN DUPLICATEWITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (date of death 3. Remainder Return prior to 12-13~82) 5. Federal EstateTax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach ScL O) ~ 1. Original Return ~ ,47! Supplemental Return. 4. Limited Estate . Future Interest Compromise (date of death after 1;~- 1;'-8;> 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) ~-]9. Litigation Proceeds Received [~]10. Spousal Poverty Credit (date of death between lZ-31-91 and 1-1-95) NAME Edmund G. Myers FIRM NAME (If Applicable) Johnson, Duffie, Stewart & Weidner TELEPHONE NUMBER 717/761.-4540 1. Real Estate (Schedule A) (i)' 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. COMPLETE MAILING ADDRESS P. O. Box 109 301 Market Street Lemoyne, PA 17043-0109 None None None None 17,974.48 None None 2,346.55 460.52 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) OFIEICIAL USE ONLY (8) 17,974.48 (11) 2,807.07 (12) 15,167.41 (13) 2 ~ 000. O0 (14) 13,167.41 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 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 X .0 0 0.00 X .0 45 X .12 13,167.41 x .15 (15) 0.00 (16) 0.00 (17) 0.00 (18) 1,975.11 (19) 1,975.11 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS Manor Care Health Services CITY Camp Hill Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount STATE I ZIP PA 17011 (1) Total Credits ( A + B + C ) (2) 1,975.11 3. Interest/Penalty if applicable D. 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 recluest 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. (5A) 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 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 ife of either a Tents benefts or care? P Y .................... 2. If death occurred affer December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ ~ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. [--'] ~ 4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penaltiesof 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, 0.00 0.00 0.00 i,975.11 0.00 1,975.].1 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 Hargaret $. BRO~ DATE ) .-~,.// / .~, ~ 615 Hardin~ Street / / l' SIGN~EOFPR~AREROTHERTHANREPRESENTATIVff Johnson, Duffie, Stewart & Weidner DA~E~ ' ~ P.O. Box 109 For dates of death om or after July 1, 1994 and before Janua~ 1 1995, the tax rate imposed on the net value of transfers to or for the use survMm9 spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. the For dates of death om or after .January 1, 1995, the tax rate imposed om the net value of transfers to or for the use of the surviving spouse is 0%o [72 P.S. 9116 (a) (1.1) (}i)]. The statute does mot exempt a transfer to a survivin~ spouse from tax, amd the statutory requirements for d~sclosure of assets and fi~im9 a tax return are still applicable even if the survivin~ spouse is the only beneficial. For dates of death om or after July 1, 2000: The tax rate imposed on the net vaJue of transfers from a deceased child twenty-one years of age or younger at death to or for the use o~ a natural parent, am adoptive parent or a stepparent of the child is 0% [7~ P.S. 9116 (a) (1.2)$ The tax rate imposed om 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) The tax rate imposed on the met vaJue of transfers to or for the use of the decede,t's siblings Js 12~/o [72 P.S. 9116(a)(1.3)]. A siblin9 ~s defer]ed, under Section 9102, as an individual who has at least ode parent in common with the decedent, whether by blood or adoption. Copyright (c) ~O00 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) RE'V- 1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Evelyn M. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY HUGHES SS# 189-18-6445 06/25/2003 FILE NUMBER 21-03-0628 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 1 2 DESCRIPTION HCR-ManorCare Refund of Nursing Home Account Highmark Blue Shield Refund received for unused portion of the Pennsylvania Blue Shield Premium Payment Parthemore Funeral Home & Cremation Services, Inc. Refund of Overpayment on Account Wachovia Bank, N.A. Checking Account No. 1000613116296. Opened 1/2/1950 Accrued income on item 4 through date of death TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE OF DEATH 997.78 222.03 92.66 16,658.79 3.22 $ 17,974.48 (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) R~V-~S~ EX ,(~-gT/ SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Evelyn M. t4UGHES SS~/ 189-18-6445 06/25/2003 FIlE NUMBER 21-03-0628 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 2 3 4 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Har~aret B. BROWN Social Security Number(s) / EIN Number of Personal Representativel Street Address 615 Hardin~ Street City New Cumberland. State PA Zip 17070 Year(s) Commission Paid: Attorney's Fees Johnson, Duffle, Stewart & Weidner 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 Accountanfs Fees 'Tax Return Preparer's Fees Other Administrative Costs Cumberland County Register of Wills Office - Filing Fees for Inheritance Tax Return and Inventory Reserves for Additional Estate Administration Costs The Cumberland Law Journal - Notice of Estate Administration The Patriot News - Notice of Estate Administration 898.00 750.00 72.00 28. O0 400.00 75.00 123.55 TOTAL (Also enter on line 9, Recapitulation) $ 2,346.55 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc, Farm REV- 1511 EX (Rev, 1-97) R~V-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Evelyn M. HUGHES SS~/ SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS 189-18- 6445 06/25/2003 FILE NUMBER 21-03-0628 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION M&T Bank Fee M&T Bank Fee M&T Bank Fee Neighbor Care Neighbor Care Estate Check Fee Estate Check Fee - Check Clearing After Date Pharmacy of Death AMOUNT 1.00 1.00 1.00 94 . 95 362.57 TOTAL (Also enter on line 10, Recapitulation) 460.52 (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. 1-97, REV-~1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Evelyn M. HUGHES SS# 189-18-6445 SCHEDULE J BENEFICIARIES 06/25/2003 FILENUMBER 21-03-0628 NUMBER II. 1 NAME AND ADDRESS Of PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116~)(1 Margaret B. Brown 615 Harding Street New Cumberland, PA 17070 Benjamin & Sue Machamer 2362 Kensington Street Harrisburg, PA 17104 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Friend Friend AMOUNT OR SHARE OF ESTATE Res idue 5,000.00 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Odd Fellows Cemetery of Shenandoah, PA 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) 21000. O0 2,000.00 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1513 EX LISTING OF EXHIBITS FOR ES T~4 T E OF EVELYN M. HUGHES EXHIBIT A Last Will and Testament of Evelyn M. Hughes signed and dated on the 28th day of March, 1993. EXHIBIT A LAST WILL AND TESTAMENT I, EVELYN M. HUGHES, presently of Harrisburg, Dauphin County, Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament in the manner as follows: ITEM 1: I hereby annual and revoke any and all Wills and Codicils by me at any time heretofore made. ITEM 2: I hereby direct that my hereinafter named Executor or Executrix shall pay all of my just debts, funeral expenses and administration expenses as soon after my decease as it reasonably convenient. ITEM 3: I hereby direct that any and all succession, legancy, inheritance, transfer, and estate taxes which are levied or assessed upon any property which is included in my gross estate for the purposes of any such tax shall be paid out of my estate by my Executor or Executrix in the same manner as an administration expense and shall not be prorated or apportioned among or charged against my respective devisees, legatees or beneficiaries. ITEM 4: I direct that my funeral and burial arrangements shall be conducted by the Grace Methodist Church of Harrisburg, Pennsylvania. I further direct that my interment shall be in the Odd Fellows Cemetery of Shenandoah, PA in the North End Lot No. 29, Range 15. (Deed to cemetery lot is attached) ITEM 5: The property at 2301 Kensington Street, ~arrisburg, Pennsylvania (Deed attached) is to be placed on sale, and sold at the market value. Following the sale of the real estate and property, including all household items all monies are to be added to my residuary estate. ITEM 6: I give, devise and bequeath from my residuary estate as follows: I give to Margaret B. Brown my diamond ring and diamond watch, together with my furs and any other personal clothing she may desire. I give to Esther McCutheon my Persian fur jacket. I give to Sue Machamer the china doll, the one which lies on its side. .ITEM 7: I give and bequeath the sum of Five Thousand (5,000.00) Dollars to be paid to Ben and Sue Machamer of Kensington Street, Harrisburg, Pennsylvania for the kindness they have shown to me. ITEM 8: I give and bequeath the sum of Two Thousand ($2,000.00) Dollars to the Odd Fellows Cemetery of Shenandoah, PA for maintaining the lot and for providing and placing of potted Geraniums on the lot. Presently the lot is in perpetual care. ITEM 9: The estate at the present time inclydes the following: 1. A small life insurance policy with the Prudential Insurance Company (Policy attached). 2. Two Certificates of Deposit (One Certificate for $20,000 Dollars and another one for $15,000 Dollars) at the Harris Savings Association, together with a savings account. 3. A $25,000 Certificate of Deposit with Corestates Bank, together with a substantial amount in a checking account. 4. A $10,000 Certificate with Merrill Lynch Short-Term Global Income Fund. ITEM 10: I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal, unto David G. Brown and his wife, Margaret B. Brown. ITEM 1.2: I hereby nominate, constitute and appoint David G. Brown and Margaret B. Brown to be the Executor and Exectrix of this my Last Will and Testament. It is my further wish and desire that the aforenamed personal representatives shall not be required to file a bond or other security for the faithful performance of their duties. IN WITNESS WHEREOF, i hereunto set my hand and seal to this my Last Will and Testament this 28th day of March, 1993. (SEAL) Signed, sealed, published and declared to be the above named Testator, as and f~r her Last Will and Testament, in the presence of us, who, at her request, in the presence and in the presence of each other, have subscribed our names as witnesses thereto. Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of Evelyn M. HUGHES a~so known as , Deceased No. 2003-00628 Date of Death 06/25/2003 Social Security No. ]-89-18- 6445 Margaret B. BROWN, Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subiect to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Edmund G. Myers 20558 Personal Representative Signature: //' c~ZI~ ~_~, /~~ j Margar~ B. ~ROWN ~ Signature: Address: 13. O. Box 109 Address: 615 Hardin~;. Street Lemoyme, PA 17043-0109 New Cumberland, PA 17070 Telephone: 717/761- 4540 Telephone: 717/774- 6841 Dated: Description (See continuation page(s) attached) (Attach additional sheets if necessary) Value Total: 17,974.48 ;WOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-7 (1992) Estate of: Date of Death: County: INVENTORY Evelyn M. HUGHES 06/25/2003 Cumberland CASH: HCR-ManorCare - Refund of Nursing Home Account Highmark Blue Shield - Refund received for unused portion of the Pennsylvania Blue Shield Premium Payment Parthemore Funeral Home & Cremation Services, Inc. Refund of Overpayment on Account Wachovia Bank, N.A. Checking Account No. 1000613116296. Opened 1/2/1950 Accrued income through date of death 997.78 222.03 92.66 16,658.79 3.22 TOTAL RECEIPTS OF PRINCIPAL ............... 17,974.48 17,974.48 -1- BUREAU OF INDZV/DUAL TAXES ZNHERITANCE TAX DZVISZON DEPT. Z8060! HARRTSBURG, PA 171Z8-060! COHNONWEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTZCE OF ZNHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX EDHUND G MYERS JOHNSON ETAL PO BOX 109 C~;'i: L, od~t LEHOYNE PA 170~$ ~til~Ub/=&;'~d Co., PA ~ p~Tg? os-ol-zOO4 ...... ~? ~,F~r,3~TE OF HUGHES DATE OF DEATH 06-Z5-ZOOS FZLE NUNDER 21 05-0628 '04 FEB 27 ;P~ CUHBERLAND ACN 101 Aeount REV-l~47 EX AFP (B1-05) EVELYN M MAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGZSTER OF WTLLS CUMBERLAND CO COURT HOUSE CARLZSLE, PA 17015 CUT ALONG THZS LZNE I~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF HUGHES EVELYN MFZLE NO. 21 05-0628 ACN 101 DATE 03-01-2004 TAX RETURN #AS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Zntarest (Schedule C) ($) q. Nortgagas/Notas Receivable (Schedule D) 5. Cash/Bank Deposits~Misc. Personal Property (Schedule E) 6. JointZy Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9. FuneraZ Expenses/Ada. Costs/H1sc. Expanses (Schedule H) (9) 10. Debts/Hortgege L~abilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Nat Value of Tax Return 17~,974.48 .00 .00 NOTE: To insure proper .00 credit ~o your account, .00 subeit the upper portion .00 of thLs fore ~ith your tax payeant. .o0 (8) 2,346.55 15. NOTE: 17,974.48 460.52 (zz) 2.807.07 (12) 15,167.41 Z,O00.O0 15,167.41 AHOUNT PAZD 1,975.11 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ~NTEREST. (15) .00 x O0 = .00 (16) .00 x 045= .00 (17) . O0 x 12 = .00 (~8) 15,167.41 x 15 = 1,975.11 (zg)= 1,975.11 1,975.11 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT 1S RE~UZRED. IF TOTAL DUE 1S REFLECTED AS A "CRED/T' (CR), YOU NAY BE DUE L A REFUND. SEE REVERSE S/DE OF TH/S FORH FOR /NSTRUCTZONS. ASSESSNENT OF TAX: 15. Aeount of L/ne lq ak Spousal rata 16. Aeount of Line 1~ taxable ak Lineal/Class A rake 17. Amount of Line 1~ at Sibling rata 18. Aeount of Line lq taxable ak Collateral/Class B rake 19. Princi~a! Tax Due [AX CREDZTS: PAYNENT RECE/PT DZ$COUNT DATE NUHBER ZNTEREST/PEN PAZD (-) 01-13-2004 CD003459 .00 Cheritable/Governeentel Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subject ko Tax (lq) ]:t: an assessment Nas lssued previously, 1lees 1~, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. 18 and 19 will RESERVATION: Estates of decadents dying on or before December 12) 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years) the Coaaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CA): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91qO). Detach the top portion of this Notice and submit eith your payment to the Register of Nills printed an the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ehich ems not requested on the Tax Return) may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Nills) any of the Z3 Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-800-362-Z050; services for taxpayers aith special hearing and / or speaking needs: 1-800-q47-30ZO (TT only). Any party in interest not satisfied aith the appraisement, alloeance, or disallowance of deductions) or assessment of tax (including discount or interest) as shown on this Notice must abject within sixty (603 days of receipt of this Notice by: --erittan protest to the PA Department of Revenue) Board of Appeals, Dept. ZBiOZ1, Harrisburg) PA 17lIB-lOg1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue) Bureau of Individual Taxes, ATTN: Post Assessment Raviea Unit, Dept. Z80601) Harrisburg, PA 17lIB-g601 Phone (717) 787-6S05. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (SI) discount of the tax paid is alloaad. 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 same manner and in the the same tiaa 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 from the date of death) to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 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 198Z through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 19BI ZOZ .OOOSq8 1987 9Z .000247 1999 7Z .O0019Z 1983 16Z .000438 1988-1991 llZ .000301 ZOO0 8Z .O00Zl9 1984 llZ .000301 199Z 9Z .000Z47 2001 9Z .000Z47 1985 132 .000356 1993-1994 7Z .00019Z ZOOZ 6Z .000164 1966 102 .000274 1995-199B 9Z .000247 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DELTNQUENT X DATLy TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation data shown an the Notice, additional interest must be calculated. JERRY R. DUFFLE RICHARD W. STEWART C. ROY WEIDNER, JR. EDMUND G. MYERS DAVID W. DELUCE RALPH H. WRIGHT, JR. MARK C. DUFFIE MICHAEL J. CASSIDY MELISSA PEEL GREEVY ROBERT M. WALKER WADE D. MANLEY LAW OFFICES JOHNSON, DUFFIE, STEWART & WEIDNER A Professional Corporation 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WEBSITE: www. idsw.com HORACE A. JOHNSON COUNSEL TO THE FIRM TELEPHONE 71%761-4540 FACSIMILE 717-761-3015 E-MAIL: mail~jdsw.com WRITER'S EXT. NO. 114 E-MAIL dlw@jdsw.com May14,2004 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Estate of Evelyn M. Hughes File No. 2003-00628 Our File No. 013385-1 Dear Register: Enclosed please find a Status Report for the above referenced Estate. Should you have any questions, or require any additional information, please feel free to contact the undersigned. Very truly yours, JOHNSON, DUFFLE, STEWART & WEIDNER Dana L. Wieseman Legal Assistant :228994 Margaret Brown, Executrix STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: Will No. EVELYN M. HUGHES June 25, 2004 21-2003-00628 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rule, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the Estate is complete: Yes X 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 No X b. The separate Orphans' Court No. (if any) for the personal representative's Account is: parties of interest? Did the personal representative state an account informally to the Yes X No Executrix was sole beneficiary d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: May~4, 2004 >-. JOHNSON, DUFFIE, STEWART & WEIDNER 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 Capacity: ~Personal Representative (x) Counsel for Personal Representative