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Home My WebLink About02-0557PETITION FOR PROBATE and GRANT OF LETTERS Fstate of Eugene T. Spelman also known as Deceased. Social Security No. 154-24-4724 No. a.~- ~a-55 9 To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(a~, who is/tee 18 years of age or older an the execut or named in the last will of the above decedent, dated August 2 #gc 2000 and codicil(s) dated N A (state relevant eirenms[ances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with is last family or principal residence at _ 456 Brook Circle, Mechanicsburg Post [five. Hampden Tnr.,.,ch;n (list street, number and muncipality) !'/-Cv 9- at 67 yeazs of age, died June 2 }~c 2002 ,,, ., ,.,--t--, _ , Except as follows, decedent did not mazry, 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: None Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 20,000.00 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters_ testamentarv (testamentary; administration c.[.a.; administration d.b.n.c.t.a.) [heron. ~y ~;, David V. Spelman a o 456 Brook Circle ~`, Mechanicsburg, PA 17050 ~a ~° c m in OATII OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF Cumberland The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(x) of the above decedent petitioner(x) will well and tr~uly~Aad~m/inist~e{r the estate according to law. Sworn to or affir~ed and subscribed ~~Lr.E/ ~"' ~ a~- before me this _ day of _ a June _ }a)c 2 02 a e MARY: LEWIS Register NO. 21-2002-557 Estate of Eugene T. Spelman , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW June 12, ggc 2002 in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated August 2 2000 described therein be admitted to probate and filed of record as the last will of Eugene T. Spelman and Letters Testamentary -- areherebygrantedto David V Spelman Will souk N Page FEES Probate, Letters, Etc.......... $ 50.00 Short Certiticates(~ ) .......... $ 18.00 Renunciation ................ $ x-Pages (3) $ 9.00 JCP T®4S~lxx- $ 5.00 Filed June..l2th 202 , ......5.82.00 C. 1 ~.~ ) Re®ster of Wills , r t~ MARY C. LEWTS /~j Jered L. Hock, Esquire (19211) ATTORNEY (Sup. Ct. LD. No.) PO Box 5300; 3211 N. Front St. Harrisburg, PA _17110-0300 ADDRESS Total (717) 238-81 PHONE MATLED LEPPi=~RS TO ATPORNEY F\ R/tl(. `~'~is is ro certf(v ear o'le information here given is coErectlp copied from an original certificate of death duly filed with me as Local Regis[rar "fhe original certificate will be forwarded to ~6e State Vital Records Office for permanen~ tiling. 1'VARNING: It is illegal to duplicate this copy by photostat or photograph. ~. ms laa Rev. vpF 67 Y". ]VNTYOF Cf{Iry CumbenQand Fec for [hit ceYri ricare, S2AU P_8208233 vL,. - ~~ j Local Regis[rar surd ~ 3 zooz uare COMMONWEALTH Of PENNSYLVANIA • DEPARTMENT Of HEALTH • VITAL RECORDS CERTIFICATE OF DEATH Ldvl "°~°~~~®®®.c_m~-° -- STa,E /M1FM -j- ~ " 5EM '_~' Sl CWL 55CVRITY HVMBEfl c )1 ` i rr: i.{-~ ,. Mate _ ,, 154 -24 ,YEM VMGEp IDd' DATE CE &pTN 04iMTINLACE IGIY ar.a Data ,Wra ; MnW« n. psy '.fyrl PUCf Cf DEgXILMCV nv _ W o ynCwriliYl Y.vw.- 12/27/34 PhiZadek h' NGVITAL. - 4724 ~~,,.~ . ' ° Gn' 9DRD p ~aPA InwI.M ^ EWCWp[II." v DDA C ~ ^ ~ aa.r . , IWP OF DEATN FK'ILOY NAME III rol mywnm p~W«Min alwn M~]^° i5p[cryl^ Ham den TW p p gr 456 Brtaoh Cucc2e VMSLELEDENTCF XISMNILORIGINf Nn$1 Yee ^, ~~•m--uIIMwL 9MCL,W NNWOF W5INESS~INg15TRY W. V M..ruI,. PI.no Rrv~el[~~Lup.n. E (uhLte Mert h M d NS OECEMNI EVERIN CELWEDFNiS FDUCATION U.S. AgMEp Fp1CE5t 5 M ~ MYtliAI STRUS-Yaliva ~ ' IG. SUMIVING SPCUSF c - e co .._ ENme ,s.[ena, n[.$~ No^ rwy rv Lww. •~«,~~Iee.Y~ ml»a. Na.. s'enrw,r,e,nW 456 Baoah Ctheke -. -__. ~._..,,,.,., "t*~~N,'S Il.. $MN PenneHQvan(a ~ I` '""" `~` la. RESnxxw DM „[.® n., a.c,o,M,N„„_ Hama en Meehan<caburtg, PA 17050 ~, „;;~~W^ a~~ ~, sG.l M.n. NER SNAME IP[N.MWI..L Im. Cpmp CumbenQand _'O'"a^a+ Nn.aiam N.a MrehaeC J. SpePman MDTNER~'/$,YN/~.YE 16 M~F M SWymv, [tY,LVo Y11WANrs NAME (IYM,'P.Inn ,.. ~y ~. 1~1d~y Dav.Cd V. SpeQman NIFDRMANrs MAnlNp~om~5y,y, CM/[cwn 2V C~e1 iNpp DFplSPOSITNMI ,pp 456 ii/[ook (;.U[c~'e, McClean<ebbul[g, PA 17050 PATE arasPpyrNTV HALE OP asPpyTaN. ..Yat ~^ 6«M^ er.,IMlor® Rrrwwsem sMM^ IMOr[n. Der. n,n an. %«. LoeaaN-eAY,M.m.sYM. zptoe. - Isq.[ML ^ Crtema.~tan ~o~.`ce~y" a{~ ,,, June 5, 2002 PenlvyQvan~a Crtema,torty Hann~.ebung, PA 17109 NRURE ' E.MLSERVICE LICE E PERSgt ACTIlI~jA$SUCN ][[' _. fre - LCENSE Huuuw - LICENSE NUMBER ppE 5pNE0 iE._riiUY_ ( I ~ I 7_ •~/l !\ {1 , f1 1~' / IMnM.4Y. M1vl 04E PRUNOUNLEp DFADIMan0. paY, Y¢arl tM. 'lIY rn ~~~~1l IC L a,q I,!, aJ./ ~ , VMSCASE gEFENgEp iO ME~BYAYIyEWL011ONER) nn po ra emn~~mwl.m,r. l„A,y1Q ~ (NT -,p, ne C//111.~~ _ W~ _. _. i.w.....im q[M 11: CW9E IFUw ;"vn1«wl pN..avn ^m'°^ // // WaavN epl-~ e. t'te2s_fC _ i!' S'ixn_~~ C.P_%~ nQK 0.+:- i . / 1 _ ,.-............a,r _-"_...._ ...,..-. .Fa..mna Xow IlalUpraccm CF pERN> NYWN ~ 1Ynreq[ ^ A[[WM ^ P«aygyrwvlylnn ^ Y« ^ Np^ n. ^ No L'I ve. ^ No Q swn,a. ^ cwarwaacurmmw ^ ~ -am. M. PIACEOF INIURV ~Al lwme, larm. We[L la[I ~ a~' ]~. ]u. ory.oNlc[ CFRFMIEA ICnace auY.nnl ~~ aW'MI^¢vM.ISCU:er1 LOCRgN15nw.Gry/Mwn,Sw« 'CENTIFY WGPMYSKI1NIPnY[ewncer aM. -- TolMyvlnlm Lrlo~ Mwp cwsedaeeln °n` .n puwrceu J[ SIGNATURE 4NGTITLE CFCEpTF1FR -~ Y Map.. a[[go[[W.aeaw q. .[II ^a I[a .. ]]I ~f PNDIIpVNCINB ANG CERTIFYING INY$ICYI[I% ~~ ~ ~-~~~~ ~ ~~ ^ f1p -'C - ,'~1~ ~~ To lll[q[1 e1mY4ro.Magn Mallracurrp al llu M u ~ ~ ICEN ENVMpFR DATE yGN BIMa31i.0 wael .m awMln.o~r,.glm w..,a ... _. _. ?«[ /NA OG//41/- 'MEDICAL E%AMINEWCOBONEp N ME ANOACOpE55CF SpNW p p1-~`-~/{ ~/EeT iX- p ~ LETEOCM15E pF On llw pvFM of uvmin«lan [na/o['naeallpa v pYrlon, ae«Il accun.a vl In 0 e M IIIem Pl iyq.~ aampnn«ee «aea. .. ana Pl na eue,w me y[I arts ~{" - C."../[~ _.._ ^ sz. ti. is - REGSipAq'S51GNalURF Np UMBER ~~~~ ' j/.~/ ~,/µ ~/ GATE FILE 1 A / ~~ / v. ~f!/.Z'.i' / ~I/ ! •"[.~) ..y.[aY a ~ ~ ~ ] e .ear / -- ae. =---- - 3 etoo i Z /~/' LAST WILL AND TESTAMENT zi-zooz-ss~ I, EUGENE T. SPELMAN, of 456 Brook Circle, Mechanicsburg, County of Cumberland, Pennsylvania, do hereby make, publish, and declare this to be my LAST WILL AND TESTAMENT, revoking any and all prior wills and codicils, in manner following, that is to say, FIRST, that I direct that my Personal Representative shall pay all of my just debts and funeral expenses as soon as this shall be practicable. SECOND, that I give, devise and bequeath all of my property, real, personal, and mixed to my brother, DAVID V. SPELMAN. THIRD, that if my brother has predeceased me, or has failed to survive me for a period of at least ninety (90) days, or if our deaths should occur in such a manner that it cannot be determined which of us has predeceased the other, then I give, devise, and bequeath all of my property, real, personal, and mixed, to my sister, DOROTHY S. KENNEDY. FOURTH, that if my sister has predeceased me, or has failed to survive me for a period of at least ninety (90) days, or if our deaths should occur in such a manner that it cannot be determined which of us has predeceased the other, then I give, devise, and bequeath all of my property, real, personal, and mixed, to my niece, CHRISTINE K. McLEOD. FIFTH, that I hereby appoint my brother, DAVID V. SPELMAN, as the Executor of my estate. If my brother is unable or unwilling to perform in this capacity, then I hereby appoint my sister, DOROTHY S. KENNEDY, as the Executrix of my estate. If my sister is unable or unwilling to perform in this capacity, then I hereby appoint my niece, CHRISTINE K. McLEOD. I direct that my Personal Representative shall not be required to post bond in this or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this second day of August, 2000. EUGENE T. SPELIVIAN WITNESS ~,~ ~'~; a i /'~V7YL4/"~ WITNESS ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, EUGENE T. SPELMAN, testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I have signed and executed the instrument as my Last Will and Testament; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by EUGENE T. SPELMAN, the testator, this second day of August, 2000. V'-r,~ ~ ~~ ~~ EUGE3~fE T. SPEL~~ TAR U LIC Kturt ~~. nteuc rr ray Mss ~i3, toot CERTIFICATION OF NOTICE UNDER RULE 5.6 a Name of Decedent Eueene T. Snelman Date of Death June 2 2002 Will No.: 2002 - 00557 Admin. No.: To the Register: I hereby certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Cour[ Rules was served on or mailed to the following beneficiazies of the above-captioned estate en June 24 2002 Name Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: June 24 2002 Name Jered L. Hock Es uire Address 3211 North Front Street P.O. Box 5300 Han•isbure PA 1 71 1 0-0300 Telephone (7171238-8187 Capacity: Personal Representative X Counsel for Personal Representative Document k: 237757.1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EXI11-961 BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1)128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001564 SPELMAN DAVID V 456 BROOK CIRCLE MECHANICSBURG, PA 17050 ACN ASSESSMENT AMOUNT CONTROL ,o„ NUMBER TOTAL AMOUNT PAID: REMARKS: DAVID V SPELMAN CHECK#1002 SEAL INITIALS: CW RECEIVED BY REGISTER OF WILLS $50,000.00 MARY C. LEWIS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV- 7 7 62 EXI i 7 -961 EUREAU of iNDiwouAL rnxes DEPT. 280601 HARRISBURG. PA i)t 28-O60t PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002229 SPELMAN DAVID V 456 BROOK CIRCLE MECHANICSBURG, PA 17050 ACN ASSESSMENT AMOUNT CONTROL 1oe NUMBER ESTATE INFORMATION: ssrv: i5a-za-a~za FILE NUMBER: 2102-0557 DECEDENT NAME: SPELMAN EUGENE T DATE OF PAYMENT: 02/27/2003 POSTMARK DATE: 02/25/2003 COUNTY: CUMBERLAND DATE OF DEATH: 06/02/2002 REMARKS: DAVID V SPELMAN CHECK#1201 SEAL 101 ~ 56,533.70 TOTAL AMOUNT PAID: INITIALS: AC RECEIVED BY: REGISTER OF WILLS 56,533.70 DONNA M. OTTO DEPUTY REGISTER OF WILLS i7-69- 9 March 4, 2003 Law Offices of Metzger & Wickersham 3211 North Front St. P.O. Box 5300 Harrisburg, Pa.17110-0300 Dear Mr Spelman: Re: Estate of Eugene T. Spelman File Number 2102-0557 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before September 02,2003. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. ~~ ~~ ~,/ ~a COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone (717) 787-3930 FAX (717) 772-0412 Sincerely, _.,' .,~-C 's ~ .- Je`ffr'ey Fiollenbush, Supervisor Document Processing Unit Inheritance Tax Division COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 March 6, 2003 Law Offices of Metzger & Wickersham 3211 North Front St. P.O. Box 5300 Harrisburg, Pa.17100-0300 Telephone (717) 787-3930 FAX (717) 772-0412 Re: Estate of Eugene T. Spelman File Number 2102-0557 Dear Mr Hock: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before September 02,2003. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Sincerely ; ~ " ~~ r ~x;/u ~ ,I - <~i/ <% Jeffrey Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division ~yW 1'1- (pCt-Oj REV-1500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN F\LE~UJBER 0').. 55'1 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Spelman Eugene T 154-24-4724 DECE- DATE OF DEATH (MM-DD-YEAR) [ DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 06/02/2002 12/27/1934 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER - - 3. Remainder Return CHECK r Original Return ~' Supplemental Return 8 (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required ~ale of death alter 12-12-82) PRIATE 6. Decedent Died Testate 7. ecedent Maintained a living Trust 0 8. Total Number of Safe Deposit Boxes (Attach copy of Will) ~ltach a copy of Trusl) BLOCKS 9. Litigation Proceeds Received 10. pausal Poverty Credit (date of death between 0 11. Election to tal< under Sec. 91 13(A) 1'2-'31-91 and "'1-1-95) (Attach Soh 0) ;tBI$~jQ\'l)iijll!\t!l,;eQMF'lt~ti';ij';C~_lt~~fj_\AUj'~j.RMiiitl\'lN'$HQQ@j'tl$pj!!m;it~fQi' NAME COMPLETE MAILING ADDRESS COR- Jered L. Hock, Esquire 3211 N. Front St. ; PO Box 5300 RE- FIRM NAME (If Applicable) Harrisburg, PA 17110-0300 SPON DENT Metzger Wickersham TELEPHONE NUMBER 717-238-8187 " O~FICIAL USE QNL Y 1. Real Estate (Schedule A) (1) .-0 C" 2. Stocks and Bonds (Schedule B) (2) 147,411 \.-; 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0 4. Mortgages & Notes Receivable (Schedule D) (4) 0 5. Cash, Bank Deposits & Miscellaneous Personal ! 1--..) Property (Schedule E) (5) 190,503 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested . (6) 44,337 RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TlON Non-Probate Property (Schedule G or L) (7) 131,545 8. Total Gross Assets (total Lines 1-7) (8) 513,796 9. Funeral Expenses & Administrative Costs (Schedule HI (9) 22,817 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 246 11. Total Deductions (total Lines 9 & 10) (11) 23,063 12. Net Value of Estate (Line 8 minus Line 11) (12) 490,733 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) 0 has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 490,733 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of line 14 ta)(able at the spousal ta)( ra.te, or translers under Se~. 9116 1...)(.1.2) 0 X .0 0 (15) 0 TAX 16. Amount of line 14 ta)(able at lineal rate 0 x.o 0.045 (16) 0 - COMPU- 17. Amount of Line 14 ta)(able at sibling rate 490,733 X .12 (17) 58,888 TATION 18. Amount of line 14 ta)(able at collateral rate 0 X .15 (18) 0 19. Tax Due (19) 58,888 20. ~ IQj!$KH~l'\i!if!fOQA)iji!~i!$jI!l!lj(Ri!i!iUI'!P!QItAliiovjjl'\pAYMm;il .... .........;.~~li!E$UflETQ.AN$Wl!;!'l.Au.;.qUl!;SJ'IQN$'qNl')l>$eg'!\NP!'l.eCt\l!;CK~J'!':liW;. o PA 15001 NTF 29755 Copyrighl2000 Grealland/Nelco LP - Forms Software Only Estate of Name Address Tax ID 154-24-4724 Executors (Page 1) David V. Spelman 18 Old Hook Road, Apt. 2 Westwood, NJ 07675- 203-14-8234 PA REV -1500 EX (6-00) C Page 2 Decedent's omDlete ress: STREET ADDRESS 456 Brook Circle cumberland County CITY I STATE I ZIP Mechancisburg PA 17050 Add Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 58,888 o 56,534 2,632 Total Credits (A + B + C) (2) 59,165 3. Interest/Penalty jf applicable D. Interest E. Penalty o o Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 \s greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT :t~t!~~J!~~!~~i+A~i~BrrB!I~~8U~~+I~~~~~~!!2i~~!~;,~!!1!+A~~~~~B~~I~+~~r~k~ 1 Did decedent make a transfer and: Yes No a. retain the use or income oi 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? 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ~ 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ~ 0 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 t 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 information of which preparer has any knowledqe. SIGNATURE OF P RS()~RESP NSIBLE OR FILING RETURN Co / DATE JY,. . q;. 0 -?f 03 ADDRESS Old Hook Road, Apt. 2 Westwood, GNA U E OF P o 277 o o o Front St.; PO Box 5300 Harrisburg, PA 17110-0300 :::::':::;:'::':::}{{i:::::::\::::,/;,/:{T,:;).::,:U:::,U:::;):t~n/:t:;,:::;::::,tr,t{?.':::/:{i{)~:.:),::{/,},\,/U:)}.:}i,:,{/:/\0/::?\':'?/:,};)::;:\:\(:'.::?:::i,:,{:\1}i;::::::'~?:?i{::\::\{i(:\~ :t):{~;:::::r:::,:}:~;,:}:\:?:t::{t::;?\~j:t{(':):::}:~"}?::::':2/':'}:\r/'{:ng:?}:)(t:nX}:n,}:)\/{/:::::':;,:?:'" i=:o'r dates of' d"eath o'n'or ~;t"er JUiy'1; 1994'arid'before'january 1, ';995,'lhe tax nlte imposed 'on the mit value O,f iransfer's io or'for' the use of ihe surviving spouse (s 3% (72P.S.1I9116(a)(1.1)(i)). For dates of death on or after January 1, '995, 'he 'ax ra'e is imposed on the nel value of transfers to or lor the use of the surviving spouse is 0% [72 P.S. fi 9116 (a) (1.1)(ii)]. The statute dn..., nnt ""emet a transfer to a surviving spouse from tax, and the sta.tutory requirements for disclosure of assets and filing a talC: return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000; The talC: rate imposed on the nel 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. fi91 18(a](1.2)1. 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. fi 9116(1.2) [72 P.S. !i91 16(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. 119118(a)(1.3)]. A sibling is defined, under Sectkm 9102, a... an Individual who has at least one parent in common with the decedent, whether by blood or adoption. o PAl5002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eugene T. Spelman SCHEDULE B STOCKS & BONDS FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. 11. DESCRIPTION VALUE AT DATE OF DEATH American Express Bond FD-A 0000 0021 2762 2770 5 002 36,234 2 American Express Bond FD-B 0000 0011 2762 2770 6 002 111,177 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 147,411 9 PA15031 NTF 10872 Copyrighl1999 Greatland/Nelco LP ~ Forms Software Only REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH. BANK DEPOSITS. & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Eugene T. Spelman Include proceeds of litigation & date proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. 11. DESCRIPTION VALUE AT DATE OF DEATH AARP Investment Program Money Market 50,427 2 American Express Cash Manage FD-A 0000 0011 3762 2770 5 002 38,589 3 American Express Cash Manage FD-A 0000 0021 3762 2770 4 002 56 4 Firearm of decedent, sold to Shiremanstown Sport Shop on september 30, 2002, for $195 195 5 Furniture of decedent, old and used 500 6 IDS Long-Term Care - refund 1,214 7 MENA - Certificate of Deposit ITF David V. Spelman, including accrued interest Account #401825546 6,074 8 MBNA - certificate of Deposit ITF David V. Spelman, including accrued interest Account #403910502 10,184 9 MBNA - certificate of Deposit ITF David V. Spelman, including accrued interest Account #407064082 15,059 10 MENA - Certificate of Deposit ITF David V. Spelman, including accrued interest Account #407153679 20,017 11 MBNA - Certificate of Deposit ITF David V. Spelman, including accrued interest Account #409661166 13,514 Total from continuation pages 34,675 TOTAL {Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 190,503 9 PA15081 NTF 10875 Copyright 1999 Greatland/Nelco LP Forms Software Only Schedule E (Page 2) Estate of: Eugene T. Spelman Item No. Description Value at Date of Death 12 MBNA - Money Market ITF David V. Spelman, including accrued interest Account #572372555 16,059 13 Members 1st Federal Credit Union savings Account #124107-00 911 l4 Members 1st Federal Credit Union Investment savings Account #124107-05 1,167 15 Members 1st Federal Credit Union Checking Account #124107-11 5,325 16 MBNA - Certificate of Deposit ITF David V. Spelman, including accrued interest Account #409358094 11,148 ~7 PA Department of Revenue - refund, not yet received, anticipated to be in the amount of $65 65 Total (Carry forward to main schedule) 34,675 REV -1509 EX + (1-97) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eugene T. Spelman ALE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. RELATIONSHIP TO DECEDENT ADDRESS 18 Old Hook Road, Apt. 2, westwood, NJ 07675 SURVIVING JOINT TENANT(S) NAME A. David V. Spelman B. c. Brother JOINTLY -OWNED PROPERTY: ITEM NO. 11. LETTER FOR JOINT TENANT DATE MADE JOINT 03/13/2000 A A. 2 07/02/1998 A 3 10/19/1999 A 9 PA 15091 NTF 10876 Copyright 1999 Greatlar.dlNelco LP - Forms Software Only DESCRIPTION OF PROPERTY Include name of financial institution and bank account number or similar identifying number. Attach deed for jointly-held real estate. E-Trade Bank - Certificate o~ Deposit, S-year, including accrued interest Account #2001684394 DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST 11,807 50.000 MBNA - Certificate of Deposi . including accrued interest Account #407370067 38,561 50.000 MBNA - Certificate of Deposi , including accrued interest Account #408227977 38,305 50.000 TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) DATE OF DEATH VALUE OF DECEDENT'S INTEREST 5,904 19,281 19,153 44,337 REV-151OEX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eugene T. Spelman SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV -1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM INCLUDE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECD & DATE OF TRANSFER. NO. ATTACH COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 11. AARP Investment Program GNMA Fund 66,794 100.000 0 66,794 2 American Express AXP Brokerage Account 0000 0000 5809 0143 021 64,751 100.000 0 64,751 TOTAL (Also enter on line 7, Recapitulation) $ 131,545 9 PA15101 NTF 10877 Copyright 1999 Greatlal1dlNoelco LP Forms SoHware Only (If more space is needed, insert additional sheets of the same size) REV-1511EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eugene T. Spelman SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NO. A. 1. DESCRIPTION AMOUNT FUNERAL EXPENSES: Prepaid B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (5) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City Stale Zip Year(s) Commission Paid: 2. 3. Attorney Fees Metzger, Wickersham, Knauss & Erb, P. C. (estimated) Family Exemption: (1f decedent's address is not the same as claimant's, attach explanation) Claimant David V. Spelman StreelAddress 18 Old Hook Road, Apt. 2 CityWestwood Stale NJ Zip 07567 Relationship of Claimant to Decedent BROTHER (see explanation attached) Probate Fees 18,200 3,500 4. 82 5. Accountant's Fees 6. Tax Return Preparer'sFees Metzger, Wickersham, Knauss & Erb, P.C. (estim ted) 450 7. 1 cumberland Law Journal - publication of Estate Notice 75 2 Metzger, Wickersham, Knauss & Erb, P.C. - reimbursement for photocopies, postage, fax 46 3 patriot News - publication of Estate Notice 114 Total from continuation pages 350 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 22,817 9 PA15111 NTF 10878 Copyright 1999 Grealland/Nelco LP - Forms Software Only Estate of: Eugene T. Spelman Item No. Description 4 Reserve for closing 5 Reserve for filing Account Schedule H part 2 (Page 2) Amount Total (Carry forward to main schedule) 50 300 350 EUGENE T. SPELMAN ESTATE SSN: 154-24-4724 DaD: 06/0212002 ESTATE NO. 2002-00557 Explanation as to Why Address of Claimant of Family Exemption is Different from Decedent's At the time of the death of decedent, the Claimant, his brother David V. Spelman, lived with the decedent at 456 Brook Circle, Mechanicsburg, PA 17050. The two brothers, neither of whom was married, lived together in a mutually convenient arrangement where each could provide appropriate companionship and assistance to the other. Following the death of decedent, Eugene T. Spelman, however, the Claimant David V. Spelman has been forced to relocate to an area near other relatives. A principal reason for this is that David V. Spelman does not drive and depended upon the decedent, his brother Eugene T. Spelman, for transportation. When they lived in Cumberland County, they lived beyond usual walking distance to any conveniences, including grocery supermarkets and other business areas. Thus, the relocation required David V. Spelman to incur the cost of moving to New Jersey to be with other relatives. Document #: 262476.1 REV-1512EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eugene T. Spelman Include unreimbursed medical expenses ITEM NO. 1. 1 IRS - personal income tax SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER DESCRIPTION AMOUNT 246 9 PA15121 NTF 10874 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 246 Copyright 1899 Grealland/Nelco lP - Forms Software Only REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Eugene T. Spelman NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE 1 1. avid V. Spelman B Old Hook Road, Apt. 2 estwood, NJ 07675 Brother 490,733 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV-1500 COVER SHEET II NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II h ENTER TOTAL NON- TAXABLE DISTRIBS. ON LINE 13 OF REV -1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) o o PA15131 NTF 33293 Copyrighl2000 Grealland/Ne1co LP - Form'.!. Software Only I" 21-2002-557 LAST WILL AND TESTAMENT I, EUGENE T. SPELMAN, of 456 Brook Circle, Mechanicsburg, County of Cumberland, Pennsylvania, do hereby make, publish, and declare this to be my LAST WILL AND TESTAMENT, revoking any and all prior wills and codicils, in manner following, that is to say, FIRST, that I direct that my Personal Representative shall pay all of my just debts and funeral expenses as soon as this shall be practicable. SECOND, that I give, devise and bequeath all of my property, real, personal, and mixed to my brother, DAVID V. SPELMAN. THIRD, that if my brother has predeceased me, or has failed to survive me for a period of at least ninety (90) days, or if our deaths should occur in such a manner that it cannot be determined which of us has predeceased the other, then I give, devise, and bequeath all of my property, real, personal, and '" mixed, to my sister, DOROTHY S. KENNEDY. FOURTH, that if my sister has predeceased me, or has failed to survive me for a period of at least ninety (90) days, or if our deaths should occur in such a manner that it cannot be determined which of us has predeceased the other, then I give, devise, and bequeath all of my property, real, personal, and mixed, to my niece, CHRISTINE K. McLEOD. FIFTH, that I hereby appoint my brother, DAVID V. SPELMAN, as the Executor of my estate. If my brother is unable or unwilling to perform in this capacity, then I hereby appoint my sister, DOROTHY S. KENNEDY, as the 'Tl1IIIIIII Executrix of my estate. If my sister is unable or unwilling to perform in this capacity, then I hereby appdint my niece, CHRISTINE K. McLEOD. I direct that my Personal Representative shall not be required to post bond in this or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this second day of August, 2000. &~ /: ~".L-- EUG NE T. SPEL AN ~L-~ WITNESS fr~qJ-4~~ WITNESS ~ .~1IIIlII '4 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, EUGENE T. SPELMAN, testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I have signed and executed the instrument as my Last Will and Testament; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by EUGENE T. SPELMAN, the testator, this second day of August, 2000. z;~ ;~ EUG E T. SPEL N '" llIItAIMLsa KaUl'.lI!IIElll$./lOfARY PU8lIC MY~="~,~l.. 1 r>IIIIIII ~ AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN WE, CHARLES E. PETRIE and DAVID V. SPELMAN the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testator sign and execute the instrument as his LAST WILL AND TESTAMENT; that EUGENE T. SPELMAN signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testator signed the will as witnesses; and that to the best of our knowledge the testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ... Sworn or affirmed to and subscribed before me by CHARLES E. PETRIE and DAVID V. SPELMAN, witnesses, this second day of August, 2000. ",.. ~ 41f4C/.;4 WITNESS /lGIMIAL SOl KEUY"IW:RARY PUBLIC I'MUIIll co PA. MY 00...1111011 JAIl. 27.2001 May20,2004 Ms. Glenda F. Strausbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Eugene T. Spelman No. 2002-00557 Dear Ms. Strausbaugh: EncloSed for filing is Status Report Under Rule 6.12. SINCE 1888 3211 North Front Street EO. Box 5300 Harrisburg, PA 17110-0300 717-238-8187 Fax: 717-234-9478 Other Offices Colonial Park Mechanicsburg 717-652-7020 717-691-5577 Millersburg Shippensburg 717-692-5810 717-530-7515 So that I may be sure this mailing has been received and the filing completed, please stamp the extra copy of the Report with your clock-in stamp and return it to me in the pre-posted envelope provided. Thank you. Very truly yours, :GER, WlCKERSHAM, KNAUSS & ERB, P.C. Jered L. Hock JLH/amm Enclosures cc: David V. Spelman (w/enc.) 305390-1 James E Carl Edward E. Knauss, IV* Jered L. Hock Steven P. Miner Clark DeVere Milton Bernstein Bruce J. Warshawsky Francis J. Lafferty, IV David H. Martineau Andrew W. Norfleet Andrew C. Spears Young-Suh Koo * Board Certified in civil trial law and advocacy by the National Board of Trial Advocacy STATUS REPORT UNDER RULE 6.12 Name of Decedent · Date of Death · Will No. 2002-00557 Eugene T. Spelman June 2, 2002 Admin No. 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: 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: ao Did the personal representative file a final account with the Court? Yes No X bo The separate Orphans' Court No. (if any) for the personal representative's account is: Co in interest? Yes Did the personal representative state an account informally to the parties X No 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 ,2004 Signature Name Jered L. Hock, Esquire Address 3211 North Front Street P.O. Box 5300 Harrisburg, PA 17110-0300 Telephone (717) 238-8187 Capacity: X __ Personal Representative Counsel for Personal Representative 305389-1 THE PATRIOT NEWS THESUNDAY PATRIOT NEWS Proof of Publication UnderAct No. 587, Approved May 16, 1929 Commonwealth of Pennsylvania, County of Dauphin} ss Frank J. Epler being duly sworn according to law, deposes and says: That he is the Controller of The Patriot News Co., a corporation organized and existing under the laws of the Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular daily and/or Sunday/ Metro editions which appeared on the 2nd, 9th and 16th day(s) of July 2002. That neither he nor said Company is interested in the subject matter of said printed notice or advertising, and that all of the allegations of this statement as to the time, place and character of publication are true; and That he has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317. PUBLICATION COPY NOT~cl Leffers Te~arnenf(zrYln ~ Eifote of Eugene T. ,~elman, late of Ham~ien Tewnlhlp, Cum- berland County, Pennsylvania, decK.ecl unc~'Mgfled, all ~ Indebted ~ mm ~ are requested to make Imrne~am merit and throe having clalrns to ~re~---t them dBr4~V. ~ BXKUtm' ' ClrCl~ · ~, PA 17~Ir OR · []RI, P.C. ,.o.,~-, I.ka~-b,a'e, PA 1711e.~N ~'~"Sworn t ..... - ' efore me~l~18th day of ,~y 200~,A~.D. No P -- . // // ~~E~r~'j~6,~ ~ NOT~Y PUBLIC ~~a~~~¢~ My commission expires June 6, 2006 ME'rZGER WICKERSHAM ATTN: STEVEN P. MINER P.O. BOX 53OO HARRISBURG, PA. 17110 Statement of Advertising Costs To THE PATRIOT-NEWS CO., Dr. For publishing the notice or publication attached hereto on the above stated dates Probating same Notary Fee(s) Total $ 1 12.44 $ 1.75 $ 114.19 Publisher's Receipt for Advertising Cost The Patriot News Co., publisher of The Patriot-News and The Sunday Patriot-News, newspapers of general circulation, hereby acknowledge receipt of the aforesaid notice and publication costs and certifies that the same have been duly paid. PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 STATE OF PENNSYLVANIA : : COUNTY OF CUMBERLAND : SS. Roger M. Morgenthal, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: JULY 5, 12, 19, 2002 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. Sl~hnma, lgttgene T., dec'd. Late of the Township of Hamp- den. Executor: David V. Spelman, 456 Brook Circle, Mechanicsburg, PA 17050. Attorneys: dered L. Hock, Esquire, Metzger, Wlckersham, K_nauss & Erb, P.C., P.O. Box 5300, 3211 North Front Street, Harrisburg, PA 17110-0300. SWORN TO AND SUBSCRIBED before me this 19 day of JULY, 2002_ ~ Notary f/ LOIS E. SNYDER, No~aly Pubgc Jered L. Hock, Esquire 3211 North Front Street P.O. Box 5300 Harrisburg, PA 17110-0300 SINCE1888 GH,EETINI o I- 6 Ms. Glenda F. Strausbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ~~/-~~- r • f' BUREAU OF INDIVIDUAL TAXES COMMONWEALTH OF PENNSYLVANIA INHERITANCE Tp% orvlslox DEPARTMENT OF REVENUE ~/ DEPT. 280681 HARR ISBfIRG, pA 171 ze-8581 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RfV-15iR EX RFP (O1-n! DATE 10-21-2003 ESTATE OF SPELMAN EUGENE T DATE OF DEATH 06-02-2002 FILE NUMBER 21 02-0557 JERED L HOCK ESQ ._ `COUNTY CUMBERLAND METZGER WICKERSHAM ACN 101 PO BOX 5300 Anount Remitted HBG PA 17110 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG_ THIS LINE _- RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1847 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SPELMAN EUGENE T FILE N0. 21 02-0557 ACN 101 DATE 10-21-2003 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Rsal Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1)--~.D~ NOTE: To insure proper 3. Closely Held Stock/Partnership Interest (Schedule C) (2) 147.411 OD credit {o your account, 4. Mortgages/Notes Receivable (Schedule D) (3) .DO submit the upper portion 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 91.046 00 taxthis Porn With your 6. Jointly Orlned Property (Schedule F] Paynan4. 7. Transfers (Schedule G) (6) 44.337 DO e• Total Assets (7)_231.002 00 APPROVED DEDUCTIONS AND EXEMPTIONS: (8) 513,796.OD 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (g) 19,317.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions (l0) 246.00 12. Net Value of Tax Return f11) )q 56~ OD 13. Charitable/Governmental Bequests) Non-elected 9113 Trusts (Schedule J) (13) 494,233:00 14. Net Values of Estate Subject {o Tax NOTE: u4) 494,233.00 If an assessment was issued previously, lines 14, 15 and~or 16, 17, 18 and 19 will reflect t'igures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Lfne 14 at Spousal rate 16. Anount of Line 14 taxable at Lineal/Class A rate (16) X 045 17. Anount of Lins 14 at Sibling rate - 18. Anount of Lines 14 taxable at Collateral/Class B rate (18) 494,233:00 X 15 _ 59,308.00 19. Principal Tax Due ~L~R,~DITS• (19)= 59,308.00 Y ERT`1 eer U8-[S- a2-25- OO I ~ IVVVVU 6,533.70 AMOUNT PAID INTEREST IS CHARGED THROUGH 11-OS-2003 AT THE RATES APPLICABLE AS OUTLINED ON THE TOTAL TAX CREDIT 59,165.28 REVERSE SIDE OF THIS FORM BALANCE OF TAX DUE 142.72 INTEREST AND PEN. 4.85 TOTAL DUE 147.57 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A '•CREDIT•• (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) . - ~• aev-ino ex is ael COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TA%ES DEPT. 280601 INHERITANCE TAX EXPLANATION OF CHANGES Eugene T. Spelman (FILE NUMBER 2102-0557 John Kuchinski 101 ITEM SCHEDULE NO EXPLANATION OF CHANGES E 7-12, The values of these ITF accounts have been moved and correctly reported on 16 Schedule G as non-probate transfers with a named beneficiary, the brother. E 13-15 These jointly held accounts created within. one year of the date of death between the decedent and brother have been moved and correctly reported on Schedule G as non- probate transfers. H 63 The claim for the family exemption has been disallowed. The claimant must be a spouse or if no spouse a Darent or child living in the same household as the decedent as of the date of death. ROW Page COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EXI11-96) BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1]1280601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003201 HOCK JERED L ESQ P O BOX 5300 3211 NORTH FRONT STREET HARRISBURG, PA 17110 ACN ASSESSMENT AMOUNT CONTROL _-_-_-_ ,o„ NUMBER ESTATE INFORMATION: FILE NUMBER: DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: SSN: 154-24-4724 2102-0557 SPELMAN EUGENE T 11/05/2003 11/04/2003 CUMBERLAND 06/02/2002 TOTAL AMOUNT PAID: REMARKS: DAVID V SPELMAN C/O JERED L HOCK ESQUIRE CHECK#1212 INITIALS: JA SEAL RECEIVED BY: S 147.57 DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS i2-69 q BUREAU DF INDIVIDUAL rpxss COMMONWEALTH OF PENNSYLVANIA INHERITANCE Tpz DIVISIDN DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, Pp ]7128-0601 I N H E R I TANCE TAX STATEMENT OF ACCOUNT NEV -1601 IX qFP (01-O A) DATE 12-01-2003 ESTATE OF SPELMAN EUGENE T DATE OF DEATH 06-02-2002 FILE NUMBER 21 02-0557 JERED L HOCK ESQ ~ COUNTY CUMBERLAND METZGER WICKERSHAM ACH 101 PO BOX 5300 Amount Remitted HBG PA 17110 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of Yhis form with your Fax payment. CUT ALONG THIS LINE __-____ RETAIN LOWER PORTION FOR YOUR RECORDS --------------------- REV-1607 EX AFP CO1-03) *** INHERITANCE TAX STATEMENT OF ACCOUNT ^iE^ ESTATE OF SPELMAN EUGENE T FILE N0. 21 02-0557 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATErESHOWN BELp 003 IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-21-2003 PRINCIPAL TAX DUE:... PAYMENTS (TAX CREDITS); PAYMENT DATE RECEIPT DISCOUNT (+) NUMBER INTEREST/PEN PAID (-) 08-23-2002 CD001564 02-25-2003 CD002229 2,631.58 11-04-2003 00003201 .00 4.83- AMOUNT PAID 50,000.00 6,533.70 147.57 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. * IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL OUE IS LESS THAN B1, NO PAYNENT IS REpUIREO. 59,308.00 59,308.02 .02CR .00 . 02CR IF TOTAL DUE IS REFLECTED AS A ^CREDIT" CCR7, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )