HomeMy WebLinkAbout08-27-09 15056051047
REV-1500 EX (06-05)
OFFICIAL US E ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601
Harrisburg, PA 17126-0601 INHERITANCE TAX RETURN
RESIDENT DECEDENT ~
_ ~,.5
ENTER DECEDENT INFORMATION BELOW
Social Security Number
2 2 0 4 4 1 1 q7 4 Date of Death
~~~ ~ ~ ~ ~ Date of Birth
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Decedent's Last Nam-e•~ Suffix
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~ Decedent's First Name MI
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(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Na~me[[°° ~~[[°° Suffix Spouse's First Name ~~a MI
Souse's Social Security Number
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THIS RETURN MU
ST BE FILED IN DUPLICATE WITH THE
i~ xa~%,~ oad
n.~n REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death
prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (da te of death O 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1 -95) (Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE ANO CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
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Correspondent's a-mail address:
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 Ep RSON RESP~BLE/Fj~R~LIryG f2ETU'j-J~-~ ^ p~ M - O
ADDRESS T
/o ~c.D~:~~ Ct . ~.2,vlt..a- ,d-,a~.f.~~ PA i,a a~
SIGNATURE
USE ORIGINAL FORM
DATE
Side 1
L 15056051047 15056051047
J
15056052048
REV-1500 EX
Decedent's Social Securit Number
R
Erika K
Cawley
' 2 2 0 it 4 4 :
1 1 .7 ~ 4
k
.
Decedent
s Name: .
RECAPITULATION
1.
Real estate (Schedule A) .. ......... ......... ......... ........ ,,~~ (n~ f1
. 1
2r ; ~
~
1
0
~' ~
:;+;...
,
d;
a+
t1. F :1x
~ 5 5 8 0 3
i 5 ' 1 '.
2. ... ... ... .........
Stocks and Bonds (Schedule B) ...... «
2
k { ~b4 4a #tY;.a.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... 3 0 ~ 0 ; 0
0 ~ 0 a 0
4. Mortgages & Notes Receivable (Schedule D) ....... ......... ......... 4
aee. {:y.
O
9
~ 9
'
Q 9
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... ,
~
;
5
,v b2
}
*
$
,
a
+ `#' <
9
~ 1 ' $ ° 2 °
' S ; 0
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... ,
~
6
t + .r, ,.~.a a ~.:.
t«
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
O r ~ ,
1 5 7 9 2 5` 5
3
Se orate Biuin Re nested...
(Schedule G) P 9 q ... .
7
: o-e ,a °>$vn;t?*: § »ae•.$t&S'kro ,<$ r.t'.
8. Total Gross Assets (total Lines 1-71 ... ......... ......... ......... 8 i ~ ;~' S ~, 0 ~~ 8~,',1 2 ; 1 k~?0 ' 3
>ese 4
9. Funeral Expenses & Administrative Costs (Schedule H)...... _ . ......... 9 _ ~ ~ '~~, 0> aFr ~ ~~ ~'~ .~.
3uYx4 hi 46Yf tSS'b`` 6 ~~ .~Si.4 :•
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ........ 10 re 1 { 6 e 5 r 5 , 2 ,1
ixb Pi 4A ~ ti ba db 46# i4 %t..ss b##48$$$db. u~
~ # y
11. Total Deductions (total Lines 9 & 10) .. ......... ......... ......... 11 : 4 2 ~,7 "'1 i 6 7?$
e~attnya$ja as x"+% a aaa>rea b"A sa~d.$sa
12. Net Value of Estate (Line 8 minus Line 11) ....... .... ..... 12 ~ ,4 6 5 j 4~ 0~ Q2 ~5 ,':
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which >& t#$ """"~"' ~ ' %re -'~*anaa.# t„ ;,.., i
an election to tax has not been made (Schedule J) .. ... 13 ~ + 0 °0 ~0
. ... .. a*3t§Y$e#x~m$S#9% ty~; atSpo°a8~o&~YyatAS&~#;":"re
........................ y
14. Net Value Subject to Tax (Line 12 minus Line 13) 14. + - °~ ' 6s& 4 0~ 4 2.,53
„~it0
16.
16.
17.
18.
19. TAX DUE ......................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056052048 15056052048
O
REV-1502 EX+ (8-98)
SCREpULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Erika K. Cawley
All reel properly owned solely or as s tenant In common moat be reported et felr market value. Feir 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.
Heel orooerty which Ia lolntly-owned wtth right of survlvorehip must be dlaclosed on Schedule F.
ITEM
Residential property situated at
5 Kitzell Drive, Carlisle, PA
See attached appraisal
VALUE AT DATE
$266,000.00
TOTAL (Also enter on line 1, Recapitulation) S 266 , 000.00
(If more space is needed, insen eddttional sheets of the same size)
REV-1503 EX+ (6-9e)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNEpULE B
STOCKS 8L BONDS
ESTATE OF FILE NUMBER
Erika K. Cawley
All property )olMty-owned wkh right of survlwrshlp must be dleelosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
t 133 shares Common Stock of Constellation $3,588.34
Energy Group, Inc. @ $26.98
2. 800 shares Common Stock of General Electric 10,344.00
Company @ $12.93
3. 1,836.086 shares of DWS Strategic Income 7,729.92
Fund-A @ $4.21
4. 15,239.522 shares of Franklin Templeton 26,821,56
Franklin Income Fund-Class A @ $1.76
5. 830.004 shares Mainstay Tax Free Bond 7,319.69
Investor Class @ $8.82
TOTAL (Also enter on line 2, Recapitulation) I $ 5 5 , 8 0 3.51
(M more space is needed, irwert additional sheets of tl~ same size)
REV-1504 EX+ (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
C
CLOSELY-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
ESTATE OF
Erika K, Cawley
Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporationlpartnership interest of the decedent, other than a
(If more space is needed, insert additional sheets of the same size)
REV-1507 EX+ (1-97)
SCHEDULE D
COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES
INHERITANCE TAX RETURN RECEIVABLE
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Erika K. Cawley
All property ~olntly-owned with right of survivorship must be disclosed on Schedule F.
(If more Space i5 needed, insert additional Sheets of the same size)
REV-1508 E%•~1~8n
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
Erika K. Cawley
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
Include the proceeds of litigation and the date the proceeds were received o`/ the estate. All property Jolndy-0vmed whh the dght of survivonchip must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Checking account #12006714, at M&T Bank
2. Miscellaneous items of personal property.
See attached appraisal.
$16,585.49
2,624.00
TOTAL (Also enter on line 5, Recapitulation) ~ S 1 9 , 2 0 9 . 4 9
more space is needed, insert additional sheets of the same size)
REV.ISOB E%.11dn '
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY•OWNED PROPERTY
INHERITANCE TA% RETURN
SIDENT DECEDENT
ESTATE OF FILE NUMBER
Erika K. Cawley
M an easel was made JoIM within one year of the decedenPs dab of death, h must M nporbd on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A• Barbara A. Cecil 10 Hickory Court Daughter
Boiling Springs, PA 17007
B.
C.
JOINTLY-OWNED PROPERTY:
REM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOIHr DESCRIPTION DF PROPERTY
Include nellle Mfinandal Ineddl6on end bank account numberor similar identlFjine number. Altech
deedfur jdMy-bM real eetate.
DATE OF DEATH
VALUE OF ASSET %DF
DECD'S
IMEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
t, A. 8/06 One-half (1/2) ownership of $18,365.00 508 $9,182.50
2007 Honda Accord EX Sedan 4D
See attached Kelly Blue Book
TDTAL,(Also enter on line 6, Recapitulation) I S 9 , 1 82.50
(If more space is needed, insert additional sheets of the same size)
REV~s,o Exy,an
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
Erika K. Cawley
SCHEDULE G
INTER-VIVOS TRANSFERS 8r
MISC. NON•PROBATE PROPERTY
FILE NUMBER
This schedule must ce completed and filed'rf the answer to any of queslfons 1 through 4 on the reverse side of the REV-1500 COVER SHEET a yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
wcwoE THE roof OF THEIMNEGEREE, THeR REUnoxsxiRTOOECEOExTAHO THE wTEOF TRnxaFER.
AIIACHACOM OF THE 0EE0 FOR REA ESTATE.
DATE OF DEATH
VALUE OF ASSET %OF
DECD'S
INTEREST
EXCLUSION
iFAPPLICAELE
TAXABLE VALUE
1. Money Market. Account, #3230183448, $157,925.55 1008 $157,925.!
at Capital One, N,A.
TOTAL (Also enter on line 7, Recepituladon) I S 1 5 7, 9 2 5.5 5
more space is needed, insert addihonal sheets of the same size)
i5
REV-1511 EX+(SO-05)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Erika K. Cawley
FILE NUMBER
Debts Of decedent must be reported On Schedule L
p. FUNERAL EXPENSES:
1.
Scarpelli Funeral Home, P.A,
108 Virginia Avenue
Cumberland, Maryland 21502
$6,407.99
g. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) Barbara A. Cecil ___.. 15,000.00
scree. Address 10 Hickory Court _ _ __
city Boiling Springs, state PA zip 17007_.___
Year(s)CommissionPaid: 2009 _.. --.--
2. Attorney Fees Anthony L. DeLuca, Esquire 15,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, adach explanation)
Claimant Barbara A. Cecil __.,__ 3,500.00
street Address 10 Hickory Court _ _ ____ _
city Boiling Springs state PA Zip 17007___
Relationship of Claimant to Decedent _.. -_. --..--
4. Probate Fees 4 3 4, 0 0
5. Accountant's Fees
6. Tax Retum Preparer's Fees
~. Legal Advertising -Cumberland Law Journal 75.00
8. Legal Advertising -The Sentinel 174,58
9. Diversified Appraisal -Appraisal of Real Estate 325,00
10. .Roy Gottshall - Appraisal of personal property 70,00
11. Five (5) additional Death Certificates 45.00
12. Filing Fees - Inheritance Tax Return/Inventory 30,00
TOTAL (Also enter on line 9, Recapitulation) $ 41 , 0 61.5 7
(If more space is needed, insert additional sheets of the same size)
SCIIEDI~LE N
FUNERAL EXPENSES &
ADMINISTRATNE COSTS
REV-1512 EXt (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Erika K. Cawley
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Live-in Care of Pennsylvania, Inc. $1,390,00
Nursing Care
2. UGI -Gas bill for 5 Kitzell Drive, Carlisle, PA 88.00
3. Met-Ed Electric bill for 5 Kitzell Drive, Carlisle, A 22.55
4. South Middleton Township Municipal Authority 66.66
Sewer/water for 5 Kitzell Drive, Carlisle, PA
5. Eric Woodward - grass mowing for May 88.00
TOTAL (Also enter on line 10, Recapitulation) $ 1 , 655.21
(If mare space is needed, insen additional sheets of the same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Erika K. Cawley
J
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llet Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Barbara A. Cecil Daughter One-Third
10 Hickory Court
Boiling Springs, PA 17007
2. Susan E. Hartley Daughter One-Third
8007 Comerford Drive
Fairfax Station, Virginia 22039
3. John K. Markey Son One-Third
2683 NW 41st Street
Boca Raton, Florida 33434
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
tI NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
i.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ -0-
(If more space is needed, insed additional sheets of the same size)
REV-1500 EX Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Erika K. Cawley
STREET ADDRESS
10 Hickory Court
____
clTy Boiling Springs, STATE IPA zIP 17007
Tax Payments and Credits:
1. Tax Due(Page2Line19) (t) 520,943.19
2. Credits/Payments
A. Spousal Poverty Credit _0_
B. Prior Payments _ 0 _
C. Discount $1 , 047.16
Total Credits (A + B + C )
3. Interest/Penalty if applicable
D. Interest __
E. Penalty
Total Interest/Penalty (D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(2) 1 , 047.1 6
(3) -0
(4)
(5) 519,896.03,
(5A) -0-
(5B) $19,896.03
Make Check Payable to: REGISTER OF WILLS, AGENT
[;; b;< ,aa+,as<,t:; ~ ; aa¢kitrt „# 1. II, I#ti~il~s ~~## $:.§sli€I€li~l~l~a ~ 8a 14°slll€#~I~I~$9411*I~}}gg>.yya :a ; t y t Q}
axtf ee ~(:et~?¢jfi?t¢ tilt taste ;t~aa I #I $~$,, ~ 7ata' q as#ell f~ ¢ Y3 Y~f sl i,ata~a°ap(a`,,x,°¢LltefstPUOP~§41QjjP33e
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 ................................................................................................................... ....... ^ ^}C
d. receive the promise far life of either payments, benefits or care? ............................................................... ....... ^ Q
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................................... ....... ^
3. Did decedent own an "intrust 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.
1~131t#t111~1311Eta1~ttAl=3+jl~tallt3l! #3~tl:ll#$?~~I#?t3tt3ttt#t~~p~~~~~t~tt~t~#llitll~ltl=lti#tlt#1113#i~33lltt~4tttR t#€I?II~i ag#131tIt3S~~~31if#II$##~;
For dates of death on or after July 1, 1994 and before January i, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 P.S. §9116 (a) (1.1) (ii)j. The statute does not exemR 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 benefciary.
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 zero (0) percent [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling isdefined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
~~i.-nfit'... AEI lI 1 lpl
LAST WILL AND TESTAMENT
OF
ERIKA K. CAWLEY
2009 JUN I I AM la 53
GIERY OF
QRPf'WN'S COURT
CUMBERLANtl CO.. PA~
I, ERII{A K CAWLEY, of Allegany County, Maryland, being of sound and disposing mind,
memory and understanding, do hereby make, publish and declare this my Last Will and Testament,
hereby revoking any and al! former wills, testaments or codicils heretofore by me made.
FIRST: Unless otherwise directed herein, my Personal Representative shall pay, or extend
and renew out of my residuary estate without apportionment, all of my debts that are allowed as
claims against my estate and all of the expenses of administration of my estate, other than death taxes,
as my Personal Representative determines to be in the best interest of my estate and beneficiaries;
provided, however, my Personal Representative shall have complete discretion as to what assets of
my residuary estate shad be used or sold to pay such debts and/or expenses, and shall not be bound
by any law or apportionment statute requiring the use or sale of any type or category of property in
priority to any other. Unless otherwise directed herein, my Personal Representative is specifically
given the right to renew and extend, on any terms and conditions that my Personal Representative
deems best, any secured or unsecured debt or charge existing at the time of my death, including any
mortgage on my home or other real property. Further, I direct that my funeral expenses, the cast of
having earthly remains decently buried and perpetual care of my burial lot, and the cost of the erection
of a suitable marker at my grave (or such of these as have not otherwise been provided for during my
lifetime) shall be paid from my residuary estate. The amount to be expended for all burial
arcangements shall be free of any limitation imposed by law and shall not require an order of court.
~.f~L2_ ;~~~ ,~w`-~° (SEAL)
ERIKA K. CAWL~
{
4.tilA
LAST WILI, AND TESTAMENT OF ERIKA K. CAWLEY Page -2-
As used herein, "death taxes" refers to al] estate, inheritance, transfer, succession, legacy or
other death taxes of any kind, as well as the generation-skipping transfer tax on direct skips which
is assessed by reason of my death after allocating my individual exemption amount, excluding,
however, any generation-skipping transfer tax caused by a disclaimer or a direct skip from a trust not
established hereunder. "Death taxes" shall include any interest or penalty on such taxes, if any.
Unless otherwise directed, my Personal Representative shall pay all death taxes attributable to
property which passes under my Will as my Personal Representative determines to be in the best
interest of my estate and my beneficiaries, other than any generation-skipping transfer tax caused by
a disclaimer or a direct skip from a trust not established hereunder. My Personal Representative may,
but is not required to pay out of my residuary estate any death taxes attributable to property which
does not pass under my Will, if my Personal Representative determines such action to be in the best
interest of my estate and by beneficiazies, or my Personal Representative may seek contribution or
reimbursement of death taxes on such property from any beneficiary on whom liability for such taxes
maybe imposed by law. My Personal Representative shall have wmplete discretion as to what assets
of my residuary estate shall be used or sold to pay death taxes and shall not be bound by any law or
apportionment statute requiring the use or sale of any type or category of property in priority to any
other.
Any state or federal income taxes imposed upon or directly chargeable to the income of my
estate earned and received during the period of its administration shall be apportioned to, retained,
withheld or deducted by my Personal Representative from the shares of al] distributees or
beneficiaries then having an interest in or right to such income, in such reasonable and equitable
manner as my Personal Representative, in the Personal Representative's sole discretion, shall
determine. Any such determination shall be conclusive and binding on all persons interested in my
estate and in any trust created or arising under my Will.
{SEAL)
ERII{A K. CAWLE
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LAST WILL AND TESTAMENT OF ERIKA K. CAWL,EY Page -3-
SECOND: i hereby give, devise and bequeath my entire estate, whether real or personal,
unto my children Barbara Cecil, Susan Hartley, and John Markey, to share and share alike. In the
event any of my children predecease me, I hereby give and bequeath that child's portion of my estate
unto that child's child/children, should any they may have, per stirpes. In the event my son John
predeceases me and that he is without children, his share shall go to his Wife, Lisa, provided they are
then living together as Husband and Wife; otherwise, his share shall be divided equally between my
other children and if either or both are deceased, the Share of such deceased child shall pass to her
descendants per stirpes. In the event that either of both of my daughters predecease me the share of
my deceased daughter shall pass to her descendants per stirpes and if none to my surviving children
or if deceased to such child's descendants per stirpes.
TIIIRD: I hereby appoint my daughter, Barbara Cecil, to be the Personal Representative
of this, my Last Will and Testament. In the event my daughter should be unable or unwilling to act
as such Personal Representative, Ihereby appoint my son, John Markey, to be such Personal
Representative.
F URTH: (a) No bond or surety shall be required of my said Personal Representative.
(b) For purposes of administration of my estate, I hereby authorize and empower my Personal
Representative to sell (at public or private sale), lease, mortgage, exchange or otherwise dispose of
any part of my estate; real or personal, and to invest and reinvest my estate or any part thereof as to
said Personal Representative may seem proper to carry out the purposes of this, my Will, and to
compromise and settle all claims for or against my estate, and my Personal Representative may take
any such action without the necessity of an orde- of the Orphans' Court or of any court whatsoever,
at any time, and deliver such deeds or other documents as may be necessary to convey or otherwise
_? " ~, ~~iJ~e~ (SEAL)
/' ERIKA K. CAWL
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dispose of such property to the purchasers or other persons dealing with my Personal Representative,
and no person so dealing with my Personal Representative, shall be required to see to the application
of the money arising from such transaction.
(c) I hereby authorize my Personal Representative, in his sole discretion, to pay, in the case
of the life interest of any beneficiary, inheritance tax on such life estate or interest and the remainder
interests immediately upon my death, if, in his sole discretion, such action is deemed to be advisable.
(d) I hereby confer upon my Personal Representative full and complete power and authority
to borrow such sum or sums as he may deem advisable to complete the settlement of my estate from
whomever he is able to obtain such funds, and at such rate of interest and on such terms as, in his sole
discretion, may seem advisable.
(e) My Personal Representative may make such elections under the tax laws applicable to my
estate as he may deem expedient and desirable with respect to the taking of deductions for
commissions, counsel fees and other costs of administration. My Personal Representative shall not
be required to make any compensating adjustments between principal and income, nor with respect
to any bequest or devise hereunder. The action of my Personal Representative with respect to
elections made shall be conclusive and binding upon all parties.
(~ Whether or not my estate is indebted to any person or entity, my Personal Representative
shall have all powers over my estate that trustees are given by my Will or by the laws of Marylsnd,
in addition to all other powers given to personal representatives under Maryland iaw.
(g) M.y Personal Representative's decision concerning the exercise of any discretion, power
or authority granted by my Will shall bind my estate and every beneficiary of my estate. I recognize
the legal and factual complexity involved in administering an estate. Accordingly, any individual, as
t~! ,~ ® (SEAL)
ERIKA K. CAWL
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LAST WILL AND TESTAMENT OF ERIKA K. CAWLEY Page -5-
opposed to a corporate, Personal Representative under my Will shall be fully protected and shall not
be liable to my estate for any action or inaction my Personal Representative takes in good faith and
after exercising reasonable judgment, unless such action is willfully ftaudulent or grossly negligent.
WITNESS my hand and seal this ~ 7 day of ~l~L/~~~ , 2000.
~%=#~.G~iG~. i/~. .<.'C~.GJ~{i':~ - SEAL)
~;RIKA If. CAWLEY
APPRAISAL REPORT
5 HITSZELL DRIVE
CARLISLE, PENNSYLVA1~fIA
PREPARED FOR
THE ESTATE OF ERIKA K. CAWLEY
BY
LARRY E. FOOTE
DNERSIFIED APPRAISAL SERVICES
35 EAST HIGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717)249-2758
~OI 1
SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS
LOCATION:
TAX PARCEL NUMBER:
IMPROVEMENTS:
PROPERTY RIGHTS:
S Kitszell Drive
Cazlisle, Pennsylvania
40-09-0533-116
One-story detached single-family dwelling.
Fee simple interest.
OWNERSHIP HISTORY: The subject property is owned by Erika K. Cawley. The
property was purchased on December 9, 2002 for a
reported consideration of $199,000 and ownership
transferred on Deed Book 254, Page 4390.
SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the
subject's area, an inspection of the subject property, an
estimation of the property's highest and best use,
consideration of all three approaches to value, and the
application of those relevant to the valuation of the
subject.
OBJECTIVE: To estimate the mazket value of the subject property as
unencumbered.
EFFECTIVE DATE: May 31, 2009.
HIGHEST AND BEST USE: Continued use as a single-family residence.
COST APPROACH: N.A.
SALES APPROACH: $266,000
INCOME APPROACH: N.A.
FINAL VALUE CONCLUSION: $266,000
2
APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF ERIKA K. CAWLEY
the undersigned personally inspected the following described property:
All that certain piece or pazcel of land, with the improvements thereon erected, situate
in South Middleton Township, Cumberland County, Pennsylvania, bounded and described as
follows:
Beginning at a point on the easterly line of Kitszell Drive, which said point is more
particularly located at the intersection of the easterly line of Kitszell Drive and the dividing line
between Lots Nos. 2 and 3 on the "Final Land Development Plan for the Mayapple Village
Wexford Patio Unit Lots"; thence from said point and place of beginning along the dividing
line between Lots Nos. 2 and 3, north 64 degrees, 10 minutes, 53 seconds east, a distance of
125.01 feet to a point on the property line of other lands of Mayapple Village as shown on the
aforesaid Plan and along the dividing line between Lots Nos. 2 and 3; thence from said point
along the property line of other lands of Mayapple Village, south 25 degrees 49 minutes 07
seconds east, a distance of 70.00 feet to a point on the property line of other lands of Mayapple
Village as shown on the aforesaid mentioned Plan and along the dividing line between Lots
Nos. 3 and 4; thence from said point on the property line of other lands of Mayapple Village,
south 64 degrees 10 minutes 53 seconds west, a distance of 125.01 feet to a point on the
easterly line of Kitszell Drive and along the dividing line between Lots Nos. 3 and 4; thence
from said point on the easterly line of Kitszell Drive, north 25 degrees 49 minutes 07 seconds
west, a distance of 70.00 feet to the point and place of beginning.
To the best of my knowledge and belief the statements contained in this report are true
and correct, and that neither the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the Mazket Value as of May 31,
2009 is:
TWO HUNDRED SIXTY-SD{ THOUSAND DOLLARS
$266,000
The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
J
Larry E. Foote
Pa. Certified General Appraiser
GA-000014-L
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2007 Honda Accord -Private Party Pricing Report -Kelley Blue Book
I(elley Blue Soak
THE TRUSTED RESOURCE
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advertisement
Condit+on Value
Excellent $19,315
^/ Good $18,365
(Selected)
Fair $17,165
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Vehicle Highlights ~ ~~
Mileage: .. 13,800
Engine: V6 3.0 Liter VTEC
Transmission: Automatic
Drivetrain: FWD
Selected Equipment
84ndard
Air ConBitionir;y Tilt Wheel Dual Front Air Bags
Power Steering Cruise Control ABS (4-Wheel)
Power VJintluws AM)FM Stereo Moon Roof
Power Door Locks Multi Compact Oisc Alloy Wheels
Optional
F&R Side Air Bays leather
Tra!tion Control Dual Power Seats
Blue Baok Private Party Value
Private Party Value Is what a buyer can expect to pay when buying a used car from a
private party. The Private Party Value assumes the vehicle is sold "AS Is" and Carnes
no warranty (other than [he continuing factory warranty). The Flnal sale price may
vary depending on the vehicle's actual condition and local market conditions. This
value may also be used to derive fair Market Value for insurance and vehicle donation
purposes.
Vehicle Ctaidition Ratings
Excellent
i ~f.?~3CZir $19,315
• Looks new, is In excellent mechanical condition and needs no
rewnditloning.
• Never had any paint or body work and Is free of rust.
• Clean title history and will pass a smog and safety Inspection.
• Engine compartment is clean, with no fluid leaks and Is free of any wear
or visible defects.
• Complete and verifiable service records.
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