HomeMy WebLinkAbout04-0476PETITION FOR PROBATE & GRANT OF LETTERS
Estate of
GLENN R. ESPENSHADE
also known as
Soc~l Secud~ No. 162-22-2835
, deceased.
No. 21-04- ~/~ ~
To: Register of Wills for the
Countyi Of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that: '0/J, [~'iA¥ 1 9 17 2 :~. 8
Your Petitioners, who is 18 years of age or older and the Executrix named in the Last Will of the above
decedent dated March 23, 2004 , and codicils dated none The Executor named none
died . Renunciations for none attae,.,hed hereto.
[,t, ~ .
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 1973 Fry Loop Avenue, North Middleton Township
Decedent, then 76 years of age, died April 9., 2004, at
Carlisle, Pennsylvania
Church of God Home,
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:
$172,000.00
$
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 Residence(s) of Petitioner(s):
Pauline M. Espenshade
1973 Fry Loop Avenue
Carlisle, PA 17013
717-243-5383
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/~ 7-// day of
May ,2004.
- ' ~ (--..Register
Pauline M. EspensF{ade
No. 21-04-
Estate of GLENNR. ESPENSHADE , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, May /~ ,2004, 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
March 23, 2004 described therein be admitted to probate and filed of record as the
Last Will of Glenn R. Espenshade ; and Letters Testamentary are hereby
granted to Pauline M. Espenshade
U~S.O0SXS ,~F.V.i0UO3)
This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in 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.
0472609
No.
Charles Hardester
State Registrar
APR 2 6 200
Date
H10§.t43 Rev 2/87
TYPE/PRINT
PEUANENT
COMMONWEALTH OF PENNSYLVANIA ° DEPARTMENT OF HEALTH ' VITAL RECORDS
CERTIFICATE OF DEATH
I SEX ! SOCIAL SECURITY NUMBER [ DATE OF DEATH (Month, ~ay, Year)
NAME OF DECEDENT (Fir6t, MiddIe, Laat) ~d~mD~E~ 162 22 2835 April 9, 2004
16.
F ATHER'B NAME (First, Mid~e, Last)
~.. Clyde N. Espenshade
INFORMANTS NAME (TypeJP~t)
,~'. Pa~ ] ~ ne M. Es~enshade
o~ (spec~)
Barbara - Shelly
Ave.; Carlisle, PA 17013
Harrisburg C~m/Cr~ Harrisburg, PA
~.FD 01
I~l/~A L 0¢
if any, leading to immediate t~' i~j~ TO (OR A~ A CONSEQUENCE OF):
W~RE AUTOPSY FINDINGS IMANNER OF DEATH DATE OF INJURY TIME OF INJURY
PERFORMED? AVAILABLE PRIOR TO
COMPLETION OF CAUSE Natural ~ Homicide
'~ONOUNClNG AND CERTIFYING PHYS~N (PhysiO~ ~ ~ ~h ~ ~ ~ ~ ~) ''-". ....................
INJURY AT WORK?
LOC~TIO N (Sireat, City fTYs'n, State)
FILED (M~x'~, D~y,
LAST WILL AND TESTAMENT
I, GLENN R. ESPENSHADE, of North Middleton Township: .Cumberland County,
Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make,
publish and declare this to be my Last Will and Testament, hereby revoking all Wills and
Codicils heretofore made by me.
ONE. I direct my Executor or Executrix, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore,
I direct that all state, inheritance, succession and other death taxes imposed or payable by reason
of my death and interest and penalties thereon with respect to all property composing of my gross
estate for death tax purposes, whether or not such property passes under this Will, shall be paid
by the Executor or Executrix of my estate. Further, to the extent that sufficient assets exist in my
estate, any and all inheritance or other estate taxes, whether to non-charitable or charitable
beneficiaries, shall be paid by my Executor or Executrix from the residuary of my estate.
TWO. My Executor or Executrix may, at his or her discretion, compromise
claims, borrow money, retain property for such length of time as he or she may deem proper;
lease and sell property for such prices, on such terms, at public or private sales, as he or she may
deem proper; and invest estate property and income without restriction to legal investments
unless otherwise provided hereunder. I authorize and empower my Executor or Executrix to sell
any realty and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale
therefor, in fee simple, as I could do if living. My Executor or Executrix is authorized and
empowered to engage in any business in which I may be engaged at my death, for such period of
time after my death as seems expedient to said Executor or Executrix.
THREE. I give, devise and bequeath all of my estate of whatever nature and
wherever situate to my spouse, PAULINE M. ESPENSHADE.
FOUR. If my spouse, PAULINE M. ESPENSItADE, does not survive me by a
period of at least sixty (60) days, then I give, devise and bequeath the rest, residue and remainder
of my estate as follows:
A. Ten Thousand and 00/100 Dollars ($10,000.00) to the FIRST UNITED
METHODIST CHURCH of Carlisle, Pennsylvania, for its general purposes;
B. Ten Percent (10%) of the rest, residue and remainder of my estate of
whatever nature and wherever situate, to be distributed in equal shares to MY THEN
SURVIVING GRANDCHILDREN living at the time of my decease, subject, however, to the
terms and conditions of the trust as set forth in Paragraph Five in the event any said grandchild is
under the age of twenty-five (25) years at my decease.
C. Ninety Percent (90%) of the rest, residue and remainder of my estate of
whatever nature and wherever situate equally to my children, DEBORAH A. MISIASZEK,
JUDY K. KOLLER and VICKIE L. HEISHMAN, per stirpes, which provides that the child
or children of any deceased beneficiary shall take the share their parent would have taken if
living.
FIVE. If my spouse, PAULINE M. ESPENSAHDE, has predeceased me or
failed to survive me by sixty (60) days, and if any of my grandchildren are under the age of
twenty-five (25) years at the time of my decease, then their respective share under this my Last
Will and Testament shall be held in trust by the hereinafter named Trustee according to the
following terms and conditions:
Upon the creation of this Trust, the Trustees shall divide this trust principal into
individual shares in the name of each heir or beneficiary in the amount equal to the
amount that said heir or beneficiary inherited hereunder. The Trustee, as well as my
Executor or Executrix, as the case may be, is 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 it into legal investments. The Trustee shall have the power and authority to sell,
transfer, convey, invest and reinvest and to pay over the net income of the trust property,
to or for the use of my said beneficiaries, or to accumulate it in the sole discretion of the
Trustee. The Trustee is also authorized and empowered to pay over to, or for the use and
benefit of my said beneficiaries such portion of or all of the principal of the trust estate as
in the Trustee's sole discretion seems proper for his or her continued support,
maintenance, education, medical care or general welfare. My primary objective is to
insure the continued support, maintenance, education and medical care of my said
beneficiaries until he or she reaches the age of twenty-five (25) years. When each
respective beneficiary of this Trust reaches the age of twenty-five (25) years, then
whatever remains of income and principal of his or her individual share under this Trust
shall be distributed to my said beneficiary, per stirpes, which provides that the child or
children of any deceased child shall take the share their parent would have taken if living.
In the event that any said heir or beneficiary becomes deceased prior to his or her
distribution hereunder without leaving surviving issue, said deceased heir's or
beneficiary's share shall be divided equally between all of the heirs and beneficiaries who
are a part of this trust and distributed in accordance with this paragraph. For whatever
reason there are no heirs and beneficiaries remaining as a part of this trust, then in that
event, the rest, residue and remainder hereof shall be distributed in equal shares to the
residual beneficiaries set forth in Paragraph Four above.
SIX. I nominate and appoint my spouse, PAULINE M. ESPENSHADE to be
the Executrix of this my Last Will and Testament. In the event she has predeceased me, failed
to qualify or is not able or does not serve for whatever reason, I then appoint VICKIE
HEISHMAN, to be the substitute Executrix of this my Last Will and Testament. In the event
she has predeceased me, failed to qualify or is not able or does not serve for whatever reason, I
then appoint DEBORAH MISIASZEK, to be the substitute Executrix of this my Last Will and
Testament. In the event she has predeceased me, failed to qualify or is not able or does not serve
for whatever reason, I then appoint JUDY MOYER, to be the substitute Executrix of this my
Last Will and Testament, whereby the said substitute personal representatives shall have the
same powers as are given to the original Executrix hereunder.
SEVEN. I hereby nominate and appoint VICKIE L. HEISHMAN, or if she is not
able or does not serve for whatever reason, I then nominate and appoint MANUFACTURERS
AND TRADERS TRUST COMPANY, to serve as Trustee of the trust created in Paragraph
Five hereof.
EIGHT. No person(s) shall benefit hereunder unless such beneficiary shall survive
me by sixty (60) days.
NINE. No Executrix, Executor or Trustee acting hereunder shall be required to
post bond or enter security in this or any other jurisdiction.
TEN. No beneficiary may assign, anticipate or pledge his or her interest in any
income or principal held or distributable hereunder, and no beneficiary's creditors may levy,
attach or otherwise reach any such interest.
ELEVEN. If any person or institution entitled to share in any distribution under the
terms of this my Last Will and Testament becomes an adverse party in any proceeding to contest
the probate of this Last Will and Testament, such person or institution shall forfeit his, her or its
entire interest inherited hereunder and all provisions in favor of such person or institution shall
be declared void and of no effect. The share of such person or institution so forfeited shall be
distributed as part of the residue pursuant to Paragraph Four hereof except that if such person or
institution is entitled to share in the said residue, that interest shall be distributed proportionately
to the other residuary distributees.
TWELVE The Trustee, as well as my Executor or Executrix, shall have the following
powers, in addition to those vested in it by law, for my property held for the benefit of my
beneficiaries, whether income or principal, exercisable without court approval and effective until
the distribution of all property under the terms of the trust set forth in Paragraph Five above:
The Trustee, at its discretion, may compromise claims, borrow money or retain property
for such length of time as it may deem proper, sell lease, pledge, mortgage, transfer,
exchange, convert or otherwise dispose of or grant option of all or any portion of trust
property for such prices and on such terms in public or private transactions as it may
deem proper; and invest trust property and income without restrictions to legal
investments. The determination of the Trustee with respect to the advisability of making
payments out of the income or principal to any heir or beneficiary inheriting hereunder
shall be conclusive and binding on all persons howsoever interested in the respective
trust. Further, the Trustee shall be authorized to receive additions to the respective trust
of any kind or any property whatsoever from sources other than my estate and at any time
in the sole discretion of the Trustee.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this -Z.r~ day of
March, 2004.
GLENN R. ESPENSHAI}'E
Signed, sealed, published and declared by the above-named person as and for a Last Will
and Testament, in our presence, who at said person's request, in said person's presence and in the
presence of each other have hereunto set our names as subscribing witnesses.
A CKNO WLEDGMENTAND AFFIDA I/IT
WE, GLENN R. ESPENSHADE, JAMES D. HUGHES and ANGELA F. UNGER,
the testator and witnesses respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the testator signed
and executed the instrument as his Last Will, and that he had signed willingly, and that he
executed it as his free and voluntary act for the purpose herein expressed, and that each of the
witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to
the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound
mind and under no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by GLENN R. ESPENSHADEthe
testator herein, and subscribed and swor~ to before me by JAMES D. HUGHES and
ANGELA F. UNGER, witnesses, this ~__~ay of March, 2004.
Jacqueline L Drawbaugh, Notaw Public
Carlisle Bom, Cumberland County
My Commission EXl:~res Aug. 14, 2007
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
GLENN R. ESPENSHADE
APRIL 9, 2004
21-04-0476
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 June 1,2004 .
Name Address
PAULINE M. ESPENSHADE 1973 FRY LOOP AVE., CARLISLE, PA 17013
Notice has now been given to all persons entitle~xcept non_____~e _.
Date: June 1, 2004
/ Sigr~ture~'/"
[ Jamefi~D. Hughes, Esquire
I 95~Alexander Spring Road, Suite 3
~j4~arlisle, PA 17013
(717) 249-2353
Capacity:
__ Personal Representative
__ Counsel for Personal Representative
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
2 1
COUNTY CODE
OFFICIAL USE ONLY
o 4
o 476
YEAR
NUMBER
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W
C
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C
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Espenshade Glenn
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
4/9/2004 12/16/1927
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Pauline M. Espenshade
[K] 1. Original Return
D 4. Limited Estate
[K] 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
R
SOCIAL SECURITY NUMBER
162-22-2835
THIS RETURN MUST BE FILED IN DU?LICA TE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
208-24-0386
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SALZMANN HUGHES PC
TELEPHONE NUMBER
717-249-6333
Carlisle, PA 17013
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D.lD
D.
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D 2. Supplemental Return D 3. Remainder Retum (date of death prior to 12-13-82)
D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required
D 7. Decedent Maintained a LiVing Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit !date of death betweeo 12-31-91 aod 1-1-95) D 11. Election to tax under Sec. 9113(A) (Attach Seh 0)
3W4645 1 000
THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
James D. Hughes, Esquire 95 Alexander Spring Road, Suite 3
FIRM NAME (If Applicable)
171 , 932
4,519
167,413
o
167,413
o
o
o
o
o
20.
D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
0
171,932
0
0
0
0 ........J
0
(8)
4,519
0
(11)
(12)
(13)
(14)
1. Real Estate (Schedule A)
(1)
2. Stocks and Bonds (Schedule B)
(2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
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6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
(6)
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. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15_ Amount of Line 14 taxable at the spousal tax 167,413 ~(15)
z rate, or transfers under Sec. 9116 (a)(1.2) x.a
0
1= 16. Amount of Line 14 taxable at lineal rate 0 X.a 45 (16)
<I:
I-
::l 0
D. 17. Amount of Line 14 taxable at sibling rate x .12 (17)
:E
0 0
U 18. Amount of Line 14 taxable at collateral rate x .15 (18)
><
<I: Tax Due
I- 19. (19)
Decedent's Complete Address:
S1REET ADDRESS
1973 Fry Loop Avenue
Cumberland
CITY I STATE I ZIP
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)
o
o
o
o
Total Credits (A + B + C) (2)
o
3. Interest/Penalty if applicable
D. Interest
E. Penalty
o
o
Total Interest/Penalty (0 + E) (3)
o
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)
o
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
o
A. Enter the interest on the tax due. (5A)
o
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check to: REGISTER
o
PLEASE ANSWER THE FOLLOWING QUESTIONS 8Y PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. 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? . . . . . . . . . . . . . . . . . . . . . . . . . . ., D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D ~
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 retum, inducting 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
Yes
No
D
D
D
D
~
~
~
~
og
~
ATE
-J r') oj
Carlisle, PA 17013
")
Carlisle, PA 17013
For dates of ath on or 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%
[72P.S.S 16 (a) (1.1)(i)J.
For d s of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. S 9116 (a) (1.1) (ii)]
e statute does not exempt 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 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. S 9116(1.2) [72 P.S. 89116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P S S 9116(a)(1 3)J A sibling is defined. under Section 9102. as an
individual who has at least one parent In common Wlth the decedent. whether by blood or adoptiof'.
3 W4646 1000
REV-1503 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDEm DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
Glenn R. Espenshade
21-04-0476
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.2,002 Shares
M&T Bank
DESCRIPTION
VALUE AT DATE
OF DEATH
171,932
3W4696 1.000
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
171,932
. .
REV-1511 EX + (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Glenn R. Espenshade
FILE NUMBER
21-04-0476
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
AMOUNT
A.
FUNERAL EXPENSES
1.
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
750
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Pauline M. Espenshade
Street Address 1973 Fry Loop Avenue
3,500
City Carlisle
Relationship of Claimant to Decedent SPOUSE
State PA
Zip 17013
4.
Probate Fees
269
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
3W46AG 1000
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
4,519
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Glenn R. Espenshade
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
1
Pauline M. Espenshade
1973 Fry Loop Avenue
Carlisle, PA 17013
'1
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Spouse
FILE NUMBeR
.(\/1 .n/1/&::
AMOUNT OR SHARE
OF ESTATE
Remainder
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISn!BUTC NS
3W46AI 1.000
TOTAL OF PART 11- 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)
$
o
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5/07/04
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M & T Bk Corp (NYSE)
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MTB
85.84
+0.30
+0.35%
Vol: 263,600
3:03pm Ot
Historical Quote For: MTB
Monday, April 12,2004
Closing Price: 88.00
Open; 88.64
High: 89.07
Low: 87.88
Volume: 260,600
MTS Dai Iy-
5/11/04
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
}
55:
sworn
Pauline M. Espenshade
according to law, deposes and says that She is the EXecutrix
Glenn R. Espenshade
being duly
of the Estate of
'ate of ___ _nB.~r.1i@~~!l~'!bVJnSh:iE_______
I Cumberland County, Pa., deceased and that the
within is an inventory made by her .r the said EXecutrix
of the entire estate of said decedent, consisting of all the personal propdrty and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
1973 Fry Loop Ave., Carlisle, PA 17013
Address
Date of
April
~~\.-;.E~.
2004
Month
Yur
S\\Drn
and subscribed before me,
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 as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
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Inventory of the real and personal estate of
deceased
2,002 shares M&T Bank, camon stock
$171,932.00
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLDWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
BUREAU OF INDIVIDIW.; t,,~ES'
INtERITANCE TAX DIYISIQJt--
PO BOX Ze060 1
HARRISBURG PA 171Z8-0601--
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-30-2005
ESPENSHADE
04-09-2004
21 04-0476
CUMBERLAND
101
Y 27 PI'112: 35
CLrru ,~r
tHt\ u;-
ORPHi\l' rc; (y-\! 1[::(-1
! I, ,\1,._ ,J,j"h,
JAMES 1!:lJI,l/I!!HES<ESQr;,
SALZMANN HUGHES
95 ALEXANDER SPRG RD
CARLISLE PA 17013
*'
REV-1547 EX AFP (03-05)
GLENN
R
AltOunt R..i tted
) CHANGED
11)
(2)
(3)
(4)
(5)
(6)
(7)
.00
171.932.00
.00
.00
.00
.00
.00
(8)
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
I1tV-"M.r:"Yf.~.m~'1I!l'.mt'1'l!l!.!II!'.!wtA'1"t'lM!'t.m.lWAlTftr.wr:.YC[WlM!'t.lIrr.............. ...
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ESPENSHADE GLENN R FILE NO. 21 04-0476 ACN 101 DATE 05-30-2005
TAX RETURN NAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estat. (Schedule A)
2. Stocks and Bonds ISchodule 8)
3. Closely Held stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule EJ
6. Jointly Owned Property (Schedule f)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad.. Costs/Hisc. Expenses (Schedule H)
10. Dobts/Hortgoge Liabilities/Liens ISchedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governaental Bequests; Non-elected 9113 Trusts (Schedule J)
14. N.t Value of Estate Subject to Tax
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ~ returns assessed to date.
ASSESSMENT OF TAX:
lS. A.OW1t of Line 14 .t Spousal rate (lS)
16. Amount of Line 14 taxable at Lineal/Class A r.t. (16)
17. A.ount of Line 14 at Sibling rate (17)
18. A~unt of line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
NOTE:
+
INTEREST/PEN PAID 1-)
DATE
NUHBER
~
(9)
(10)
4,519.00
NOTE: To insu.... proper
credit to your 8CCountl
sub.it the upper portion
of this form with your
tax pay..."t.
171,932.00
G..lilQ no
167,413.00
.00
167,413.00
00 =
045 =
12 =
15 =
.00
.00
.00
.00
.00
.00
(11)
(12)
(13)
(14)
167,413.00 X
.00 X
.00 X
.00 X
AHDUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(19)=
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TDTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TDTAL DUE IS REFLECTED AS A "CREDlr' ICR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS.)
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
GLENN R. ESPENSHADE
Date of Death:
April 9.. 2004
No. 21-04-0476
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: ~ Yes _ No
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
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed wit r of Orphan's Court and may be
attached to this repo .
Date: 3/7/06
1)"\(1(,(;
CapacIty: - -- >\,'-1 ::r()
Personal Representative
Counsel for Personal Representative
28:8
-@
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 3/06/2006
ESPENSHADE PAULINE M
1973 FRY LOOP AVENUE
CARLISLE, PA 17013
RE: Estate of ESPENSHADE GLENN R
File Number: 2004-00476
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
4/09/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
sr~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
vv'
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 3/06/2006
HUGHES JAMES D
95 ALEXANDER SPRING RD
SUITE 3
CARLISLE, PA 17013
RE: Estate of ESPENSHADE GLENN R
File Number: 2004-00476
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
4/09/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
Vr