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HomeMy WebLinkAbout04-0193PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as Irene M. Leaphart Irene Naomi Leaphart ,cial Security No. 173-01-5§12 The petition of the undersigned respectfully represents that: No. 21-04- ~ ~ To: Register of Wills for the County or' Cumberland in the Commonwealth of Pennsylvania Your petitioner(s), who is/are 18 years of age or older and the executors named in the last will of the above decedent, dated January 24, 2002 and codicil(s) dated N/A (state relevenat circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland the Decedent's last family or principal residence at (South Middleton Township) County, Pennsylvania, with 48 Strawberry Drive Carlisle (list street, number and municipality) Decedent, then 87 years of age, died at Carlisle Regional Medical Center, Carlisle, Pennsylvania 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: No Exceptions February 14,2004 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 Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: 48 Strawberry Drive Carlisle, Pennsylvania $ 35,000.00 $ $ 110,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters Testamentary thereon. William Allan Lealt~rt ~' ' 496 Petersburg Road Carlisle, PA 17013 (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) Branden A. Leal~hart 496 Petersburg Road Carlisle, PA 17013 OATH OF PERSONAL REPRSENTATIVE COMMONWEATLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer th6 estate according to law. Sworn to or affirmed and subscribed before me this~ day of February, 2004 Wil. li/tp3,~llan Lea.~h;~/t ~' ~, '. __ Branden A. Leaph~:4~ ~' No. Estate of Irene M. Leaphart , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW this day of February, 2004 in consideration of the petition oJ the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated January 24, 2002 described therein be admitted to probate and filed of record as the last will of Irene M. Leaphart also known as Irene Naomi Leaphart and Letters Testamentary are hereby granted to William Allan Leaphart and Branden A. Leaphart o ~tters, Etc ~x~-~rt' ~rt~ ficates ( ) Renunciation Total $ o2~to, 0c9 Filed...2~.~.,..~.A..,...~.~...~.... FEES $ eg, ster of(Wll~./~z_~~:~/ Robert G. Frey, 46397 ATTORNEY (Sup. Ct. I.D. No.) 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDRESS (717) 243-5838 PHONE REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS Robert G. Frey and Trisha A. Liess (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that they were present and saw Irene M. Leaphart, the testatrix, sign the same and that they signed as a witness at the request of testatrix in her presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this 24th day of February, 2004 Robert G. Frey, I (~ 5 South Hanover Street, Carlisle,XP~ 17013 '/ Trisha A./ Liess' v _ 5 South Hanover Street, Carlisle, PA 17013 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as l.ocal Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate. $2.00 P 99633,59 No. Local Regist~ ar~4~~~-~ 1-7 2004 Date Rev 2tS7 COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH STATE FILE NUME~ER ~- Irene Naomi Leaphart 2. Female 3.173 -- 01 -- 5612 4-February 14, 2004 ' i ~.11-16-1916,. Carlisle, PA 8 7 ~. Cumberland ~. Carlisle Center [~,,~.~,,o,m,.~: m. White Assistant Widowed ACTUAL 17l. Slava ~A 48 Strawberry Drive .~s,o~,c~ ,,. Carlisle, PA 17013 ~o,,.~.~ ,~.~u.~ Cumberland ~"~*"~ ~.~.,,~.~,~.,,~ Carlisle ~.m. ~,. John D. Mann ,~. Tessie I. Kelly ~.. William A. Leaphart ~. 696 Petersburg Road, garlisle, PA 17013 B~..,~ c,.~.,~~s,.,.~ (uo.,hmy.~ ~'~'P"~' Cremation Society of ~ m~,m~o~ ~}~b 2-17-2004 PA C t v PA 17109 b,~.~100 Jonestown Road~ Harr~sburg~ ~ ~ No~ Y~ ~ No ~ ~ ~ Couid~t~delerm,n~ ~ m~CEOFtNJURY-At~me, fa~,s~reeLImmo~.o~e ' L~lON~b~.C~o~.Smte) LAST WILL AND TESTAMENT OF IRENE M. LEAPHART I, IRENE M. LEAPHART, of 700 West Penn Street in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. 2. If at the time of my death I am the owner of the following items, I give and bequeath them as follows: (a) All jewelry and articles of personal use and adornment which had belonged to my husband to my son, William Alan Leaphart; (b) All of the jewelry and articles of personal use and adornment which were owned by me, I give and bequeath to my daughter, Sylvia Carol Zimmerman. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath as follows: (a) I give, devise and bequeath one-half (1/2) to my son, WILLIAM ALAN LEAPHART, his heirs and assigns, provided he shall survive me by a period of ninety (90) days, but should he fail to so survive me then to his son, BRANDEN A. LEAPHART, his heirs and assigns, provided he shall survive me by a period of ninety (90) days; and the other one-half (1/2) to my daughter, SYLVIA CAROL ZIMMERMAN, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then the same shall lapse and be added to the amount payable to my son, William Alan LeaPhart, or to his son, Branden A. Leaphart, his heirs and assigns. (b) Should neither my said daughter, Sylvia Carol Zimmerman, nor my said son, William Alan Leaphart, nor his son, Branden A. Leaphart, survive me by a period of ninety (90) days, then in such event the balance thereof shall be paid in equal shares to my grand daughters, KATHLEEN R. TRIMMER, and WENDY S. DINARDI, their heirs and assigns, per stirpes. 4. In addition to the powers conferred by law, my hereinafter named Executor or Executors are empowered to: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. Pagel c~_, ~, c~- d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. trust estate. To compromise, settle or arbitrate any claim or demand in favor of or against the g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to any one or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. And authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. 5. I hereby nominate, constitute and appoint my son, WILLIAM ALAN LEAPHART, and my grandson BRANDEN A. LEAPHART, or either of them as Executors of this my Last Will and Testament, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on three (3) pages, this ,9, q't~day of~-'-t,..~,~o--a' ,-] ,2002 Irene M. L~p~art J Page 2 Signed, sealed, published and declared by IRENE M. LEAPHART, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Page 3 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Irene M. Leaphart Date of Death: February 14, 2004 Will No. Admin. No. 21-04-0193 To the Register: I certify that notice of (beneficial Interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on: May 26, 2004. Name William A. Leaphart Branden A. leaphart Sylvia C. Zimmerman Address 496 Petersburg Road, Carlisle, PA 17013 496 Petersburg Road, Carlisle, PA 17013 Quaker Station Apts., Quaker Circle Bldg. 705, Apt. 5, Lewisberry, PA 17339 Notice has now been given to all persons entitled thereto under Rule 5.6)a) except NO EXCEPTIONS Date: 5/26/04 Name: Address: Capacity:,__ Robert G. Frey 5 South Hanover Street Carlisle, Pennsylvania 17013 Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004074 FREY ROBERT G 5 S HANOVER STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 173-01-5612 FILE NUMBER: 2104-01 93 DECEDENT NAME: LEPHART IRENE M DATE OF PAYMENT: 06/22/2004 POSTMARK DATE: 06/22/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/14/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,680.00 REMARKS: TOTAL AMOUNT PAID' $6,680.00 SEAL CHECK# 117 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS 217 , REV-1500 ~J((6-00) WOO I.-- Z 141 Z O (,1 Z Z CO..ONVVEALTH OF REV' 1500 PENNSYLVANIA DEP T.ENTOF.EVENUE INHERITANCE TAX RETURN DEPT. 280601 .ls,u.c, PA 17128-0801 RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Irene M. Leaphart DATE OF DEATH (MM-DD-YEAR) 2/14/2004 DATE OF BIRTH (MM-DD-YEAR) 6/18/1915 IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ~X~l. OdginalReturn ~-'-~ 4. Limited Estate []6/ Decedent Died Testate (Attach copy of Will) []9. Litigation Proceeds Received OFFICIAL USE ONLY FILE NUMBER 21-04-193 ;OUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 73-01-5612 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER L__J 2. Supplemental Retum [~4a. Future Interest Compromise (date of death after 12-12-82) []7. Decedent Maintained a Living Trust (Attach copy of Trust) [~10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) NAM E ............... g~!~:~:i~:~:i:~$~!~ii~gg ~::ip ~::!~ ~ii~ilDii::iii::iii:::::i ::i COMPLETE MAILING ADDRESS Robert G. Frey South Hanover Street FIRM NAME (If Applicable) .Frey & Tiley TELEPHONE NUMBER 717-243-5838 Carlisle, PA 17013 ~]3. Remainder Return (date of death pdor th 12-13-82) ~]5. Federal Estate Tax Return Required ~__~__ 8. Total Number of Safe Deposit Boxes r-~l 1. Election to tax under Sec. 9113(A) (Attach Sch O) 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Properb7 (Schedule E) 6. Jointly Owned Property (Schedule F) [~Separate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) 8. TOTAL GROSS ASSETS (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (1) (2) (3) NONE (4) NONE (5) (6) NONE (7) NONE 114,000 41,615 OFFICIAL USE ONLY (9) (8) 9,968 158,451 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/Sec 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) (11) (12) (13) (14) 48 10,016 148,435 148,435 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate ,or transfers under Sec.9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .0 (15) 148,435 x .045 (16) x .12 (17) x .15 (18) 6,680 Irene M. Leaphart 173-01-5612 217 Decedent's Complete Address: STREET ADDRESS wberry. Drive ISTATE PA IIP 7013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount (t) 6,680 Total Credits ( A + B + C ) (2) 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. Check box on Page 1 Line 20 to request a refund 5. If Fine 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) (4) (5) (5A) 6,680 B. Enter the total of L ne 5 + 5A. This is the BALANCE DUE. (5B) 6,680 ......... Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; ............. [~ F'~ c. retain a reversionary interest; or ................................ E~ [] d. receive the promise for life of either payments, benefits or care? ................... If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate cons deretion? 3. Did decedent own an "in trust for'' or payable upon death bank account or security at his or her death? ...... 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a beneficiary designation? ................................ [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and staten-,~,~[;~, and to the best of my knowledge and belief, it is true, and complete. Declaration of preparer other than the personat representative is based on all information of which preparer has an}, knowledge. SIG..NAT~U,~_E OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS . 6 - I ~' -- O ? SIGNI~'~RE~F PREPAR~ OTHE~ TI~N REPRE~4~NTATIV~7 DATE AdSS ................................................................................................................................ ~:::::~:~:::::::::::::::::::~:::~:::::::~?:::?:::~::::~:~[::::~:[~[~::~[::[~:~[::~[~[~[~:::?:~?:::?:::~[~?:?:::::::~:::~?:?:::~:::::::::::~::~::[:::::::~:~?:?::::::::::::::~::::~ For dates of death on or after Janua~ 1, 1995, the ~x rate i~osed on the net value of transfe~ to or for the use of the sullying spouse is 0% [72 P,S. Section 9116 (a)(1.1)(ii)]. The slatule does not exert a transfer to a su~Mng spouse from tax, and the s~tuto~ requira~nts for disclosure of assets and filing a ~x return are still appli~ble even if the su~ving spouse is the only beneficial. For dates of death on or after July 1, 2000: The tax rate i~osed on the net value of transfem from a deceased child ~enty-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. Section 9116(a)(1.2)]. The tax rote im~sed on the net value of transfem to or for the use of the decedent's lineal beneficiaries s 4.5%, except as noted in 72 P.S. Se~ion 9116(1.2) [72 P.S. Section 9116(a)(1)]. The tax rate imposed on the net value of transfem to or for the use of the decedent's siblings is 12% [72 P.S. Section 9116(a)(1.3)] ,A sibling is defined, under Se~ion 9102, as an individual ~o has at least one parent in co~n ~th the decedent, ~ether by blood or adoption. COM,~O.W~,T. OF,E..S,~,V^.i^ | REAL ESTATE ~ REAL ESTATE Irene M. LeaDhart FILE NUMBER 2.1-04-193 ALL REAL PROPERTY OWNED SOLELY OR AS A TENANT IN COMMON MUST BE REPORTED AT FAIR MARKET VALUE. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts REAL PROPERTY Wi- JOINTLY-OWNED..~WITH RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM NUMBI~ DESCRIPTION VALUE AT DATE OF DEATH 1. 46 Strawberry Drive, Carlisle (South Middleton Township), Pennsylvania See HUD-1 settlement statement attached. 114,000 enter on (If more space is needed, insert additional sheets of the same size) 217 REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS Irene M. Leaphart FILE NUMBER 21-04-193 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. 110 Shares Waypoint Bank (Ave. 2/13/04: 25.66; Ave 2/17/04: 25.90; overall ave: 25.78) VALUE AT DATE OF DEATH 2,836 TOTAL {Also enter on line (If more space is needed, insert additional sheets of the same size) AT REV-1508 EX + (!-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Irene M. Leaphart SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-04-193 Include the p,u~--mJ~ of litigation and the date the proceeds were received by the estate, ALL PROPERTY JOINTLY-OWNED WITH THE RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM NUMBER 2. 3. 4. 5. 6. 7. 8. DESCRIPTION M&T Bank Account No. 716634 (Joint owner William Leaphart died 12/9/03). Statement attach VALUE AT DATE OF DEATH 5,413 Members 1st Federal Credit Union Account No. 208413-00, see statement attached. Members 1st Federal Credit Union Account No. 208413-11, see statement attached. Saturn, see Blue Book Statement attached. Waypoint dividend payable prior to death Medical insurance refund Real estate tax proration. See HUD-1 settlement statement attached. Homeowner's insurance refund 25,358 2,397 8,065 15 37 252 78 TOTAL (Also enter on line (If more space is needed, insert additional sheets of the same size) 41~615 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Irene M. Leaphart 21-04-193 ITEM NUMBER 5. 6. 7. 8. 9. 10. 11. Debts of decedent must be reported on Schedule I, DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Branden A. Leaphart Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 496 Petersburg Road City Carlisle State PA Year(s) Commission Paid: 2004 __ Zip 17013 Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address city Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees ixpenses of real estate held for sale Bank charge for checks Advertising personal property held for sale Final medical bill to Horizon Eye Care Final medical bill to central Penn Medical Group Emergency State ~ Zip TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT 3,750 4,000 included in atty. fee included in atty. fee 1,974 10 155 54 25 $ 9,968 RI~V-1512 E~X+ (12-03) 217 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Irene M. Leaphart SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-04-193 ITEM Report Geb;.s Incurred by the decedent prior to death which remained unpaid as of the date of death, Including unreimbursed medical expenses, NUMBER Final internet bill to Epix DESCRIPTION Final telephone bill to Sprint TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 21 27 48 Expenses of real estate held for sale Expenses from HUD-1 settlement statement Waste Management PPL Property Management Inc., Condo fee Real Estate taxes to Judy Campbell S. Middleton Township Municipal Authority PPL Property Management, Inc., Condo fee PPL PPL 1,205.80 37.43 81.57 107.00 243.45 99.00 41.93 107 24.98 25.43 Total Expenses of Real Estate held for sale 1,973.59 M&T March 16, 2004 499 Mitchell Street, Millsboro, DE 19966 Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, PA 17013 Estate of Irene M. Leaphart Date of Death: February 14, 2004 Social Security Number: 173-01-5612 Dear Mr. Frey: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. Account Type ........................... Checking Account Account Number ....................... 716634 Ownership (Names oj). .............Irene M. Leaphart, William Z. Leaphart Opening Date ........................... 09/01/67 Balance on Date of Deatlz .........$5,413.26 Accrued Interest $ 0.00 Total. ...................................... $5,413.26 Sincerely, Charlene Warrington, Records Management 1-888-502-4349 st MEMBERS 1st FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 208413 -00 08/15/2001 $25,350.10 $7.93 $25,358.03 None 208413 -11 08/15/2001 $2,396.25 $.35 $2,396.60 None M~ERS lS.~DERAL CREDIT UNION Denise A. Wolfe ~/ Insurance Supervisor March 19, 2004 Estate of: IRENE N. LEAPHART Date of Death: 02/14/2004 Social Security Number: 173-01-5612 5000 Louise Drive · P.O. Box40 · Mechanicsburg, Pennsylvania 17055 · (717)697-1161 · www. memberslst.org WSJ.com Stoc~k Charting for WYPT 2/24/04 I 1:44 AM )oint Finl Corp (WYPT) (NASDAQ NM) U.S. Dollar Date Price High Low Volume 2/17/04 26.04 26.21 25.76 139,500 No Splits Get another quote any day after 1/2/1970 11211970 Symbol: [' Date: I2/17/04 ~ Copyright © 1998-2004 ,Bi.qCharts,com Inc. Historical and current end-of-day data provided by FT Interactive Data. 2 M~nth (Daily) ':-;-:,Bi![ICharts.co m j..,?['\~...~,, .~. t 25 2 ?, l m___q 2mo 3mo 6mo ~yr 3_7._[ 5_~ Looking tbr anab~is, and a little gossip about the 2004 election ~ason? Copyright © 2004 Dow Jones & Company, Inc. All Rights Reserved http//www b gcharts com/custom/ws ]e/ws bb h stor~cal as Os mb w t cl o o : ' ' ' J' J - ' ' ' P' Y = YP& ose_date=2Yo2Fl7%2FO4&x=lS&y=lO Page I of l WSJ.com Stock Charting for WYPT 2/24/04 I 1:42 AM ~oint Finl Corp (WYPT) (NASDAQ NM) U.S. Dollar Date Price High Low Volume 2/13/04 25.9 26.7 25.41 260,200 No Splits Get another quote any day after 1/2/1970 1/2/1970 Symbol: i Date: ]2/13/04 ~ Copyright © 1998-2004 ,Bi.qCharts,com Inc. Historical and current end-of-day data provided by FT Interactive Data. 2 Mor~th (Daily) 1mo 2mo 3mo 6mo 26 25 24 23 22 l~oking tbr anab~is, eommentai and a little gossip about the 2004 election season? Copyright © 2004 Dow Jones & Company, Inc. All Rights Reserved http'//www bigcharts com/custom/ws'ie/ws bb h~storlcal as 9s m w 3 J p y b t&s~d 8630&clos · ' ' ' - ' ' ' ' = YP ' = e_date=2/13/04 Page Iofl Kelley Blue Book THE TRUSTED RESOURCE ~.//USED CARS * BLUE BOOK PRIVATE PARr/REPORT Pennsylvania · May 24, 2004 0 ~ U~ ~ri.i~ing~ O I-~ Your Cra' r~, S~e 2002 Saturn L100 Sedan 4D Engine: 4-Cyl. 2.2 Liter Trans: Automatic Drive: Front Wheel Drive Mileage: 5,000 Equipment Air Conditioning Power Steering Tilt Wheel Search Listings for This Car List Your Car For Sale Online Buy a New Car Free Lemon Check Auto Loans from 3.85% APR Insurance Quote Print "For Sale" Sign Payment Calculator AM/FM Stereo Dual Front Air Bags ABS (4-Wheel) Consumer Rated Condition: Good "Good" condition means that the vehicle is free of any major defects. The paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. In states where rust is a problem, this should be very minimal, and a deduction should be made to correct it. The tires match and have substantial tread wear left. A clean title history is assumed. A "good" vehicle will need some reconditioning to be sold at retail; however major reconditioning should be deducted from the value. Most recent model cars owned by consumers fall into this category. Private Party Value Search Local Listings for This Car $8,065 Private Party value represents what you might expect to pay for a used car when purchasing from a private party. It may also represent the value you might expect to receive when selling your own used car to another private pa rty. Get a Used Car Trade-In Value Get Invoice IA MSRP on New Cars Get a Person to Person Auto Loan Copyright © 2004 by Kelley Blue Book Co., All Rights Reserved. May-]un 2004 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT A (OMB # 2502-0265) ~,; :;UD-1 UNIFORM SI- I I LEMENT STATEMENT B. Type of Loan 1.[ ] FHA 2.[ ] FmHA 3.tX ]Conv. Unlns. 6. File Number: 7. Loan Number: 8. Mortgage Insurance Case Number: 4.[ ] VA 5.[ ]Conv. Ins. 105-865 644945154 N/A C, NOTE: This form furnishes a statement of settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "(p.o.c.)" were paid outside the closing; they are shown for informational purposes and are not included in the totals. D. Name & Addfuss of Borrower: Richard C. Edwards & Lorraine S. Edwards 12 Chestnut Street Mt. Holly Springs . PA 17065 G. Property Location: 48 Strawberry Drive Ste 3 Carlisle, PA 17013 J. Summary of Borrower's Transaction E. Name, Address & TIN of Seller: Estate of Irene M. Leaphart 48 Strawberry Drive Ste 3 Cadisle , PA 17013 TIN of Seller: Place of Settlement 113 Front Street .F. Name & Address of Lender: AB.N AMRO Mortgage Group, Inc. 2600 W. Big Beaver Road Troy , Michigan 48084 H. Settlement Agent: Anthony L. DeLuca, Esquire Boiling Springs, PA 17007 I. Settlement Date: I May 28, 2004 K. Summary of Seller's Transaction 100. Gross Amount Due from Borrower: 400. Gross Amount Due to Seller: 401. Contract sales price _~ $114,000.00 402. Personal Property 403. 404. 405. ~-~justments for items paid by seller in advance 101. Contract sales price $114,000.00 102. Personal Property 103. Borrower's settlement charges (fine 1400) 4,203.07 104. 105. Adjustments for Items paid by seller In advance 106. City/town taxes to 107. County taxes 05/28/2004 to 12/31/2004 108. Assessments to 109. School taxes 05/28/2004 to 06/30/2004 110. 111. 112. 113. 120. Gross Amount Due from Borrow~r~ 201. Deposits or earnest money 202. Principal amount of new Ioan(s)ABN AMRO 203. Existing loan(s) taken subject to 204. 205. 206. 207. 208. 209. Adjustments for Items unpaid by seller 210. City/town taxes to 211. County taxes to 212. Assessments to 213. to 214. 215. 216. 217. 218. 219. 145.01 106.7 $5,000.00 44,000.00 220. Total ~er ~ 300. Cash at Settlement Fromlt~'orrower -- 406. City/town taxes 407. County taxes 408. Assessments 409. School taxes 410. 411. 412. 413. to 05/28/2004 to 12/31/2004 to 05/28/2004 to 06/30/2004 ~ Gross Amount Due to Seller ~ Reductions In Amount Due to Seller: 501. Excess deposit (see instructions) 502. Settlement charges to seller (line 1400) 5___..~. Existing loan(s) taken subject to 504. Payoff of first mortgage 505. Payoff of second mortgage 506. 507. 508. 509. ~tsms unpaid by seller 510. City/town taxes to 511. County taxes to ~ to ~ to 514. 515. 516. 517. ~ctlon Amount Due ~ $1.205.80 ~ttlement To/from Seller ~ount due to seller (line 420) $[--'~T~.251 74 02. Less reductions in amount due seller (line 520)-~ 145.01 106.73 ----'-~"~.251.74 $1,205.~'~' Substitute Form 1099 Seller Statement The information in Blocks E, G, H, I & line 401 (or, if line 401 is asterisked, line 403 and 404) is important tax information and is being furnished to the internal Revenue Service. If you are required to file a return, a sanction will be imposed on you if this item is required to be reported and the IRS determines that it has not been reported, if this real estate is your principal residence, file Form 2119, Sale or Exchange of Principal Residence, for any gain, with your income tax retum; for other transactions, complete the applicable parts of Form 4797, Form 6252 and/or Schedule D (Form 1040). You are required to provide the Settlement Agent (named above) with your correct taxpayer identification number. If you do not provide the Settlement Agent with your taxpayer identification number, you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identification number. (Seller) (Seller) Paid from Paid from ,rtlement Ch ar__.r~ ,. Total SaleslBroker's Commisslo~ Division of Commission (line 700) as follows: 701. 7O2. 703, Commission_paid at Settlement 704. 800. Items P~ble In Connection with Loan 801. Loan Origination Fee To Mid-Atlantic Mortgage Cor 802. Loan Discount 803. Ag_E.~al Fee To Robert Bolash - $275.00 804. Credit ~ 805. Lender'~on Fee 806. Mortgage Insurance A_p. plication Fee 807. 808. 809. ProcessingFee To Mid-Atlantic Mortgage Cor 810. 811. Lender Administration To ABN AMRO MO~lnc. 812. 813, Deferred Premium $550.00~ABN AMRO Mort~ To Mid-Atlantic 814. Mod~e Cor 900. ~edb Lender to Be Paid in Advance ~ ~t_e~_st fro. rn 05/_28/04 to o~4 ~ Mortgage InsuranCe Premium for ~ 903. Hazard Insurance Premium for 904. 905. 1000. Reserves De_posited with Lender 1001. Hazard insurance mo nths__.~_$ per month 1002. Mod~e insurance months ~ 1003. Ci~xes per month 1004. Co~ taxes months.~.~__,~_ 1005, Annual assessments ~~ 1006. ~ ...___B_er month 1007. months_..~ per month 1008. 1009. ~stment 1100. Title Char e.~_~ 1101. Settlement/closin fee 1102. AbstractJtitle search 1103. Title examination 1104. Title insurance binder 1105, Document~aration 1106. Nota~fees To Notary Public 1107. Attorne..,y_~._~es To Robert~ire ._._~includes above item numbers 1108. Title insurance To A.L DeLuca, Es., A ent for The Secur~ Guarantee _~_(~cludes above item numbers 1101, 1102, 1103, 1104, 1105 ~ of Baltimore 1109. Len~,000.00 ~s covera e $114,000.00 1112. Closi~ction Letter To The ~cu~ Guarantee ~Baltimore 1200. Government ~d Transfer C.har_..~!~. ~ ~e~ ~l~-'.'.'.'.'.'.'.'.~ -- -- Mod.aae ~ City/county tax/stamn~. ' ~.- ._:.. - - 70.50 Release ...... ueed 1,140.00 Mort aa~..g..~ 1203. State~ Deed 1,140.00 1204. . Mod~ 1205. 1206. 1300. A .......... Additional Settlement ~ 1301. Surve_z' ]~3~.2. ~est I,ns..ecti?n ~.1-: _DeLuca, Es uire ~ a~iddleton Townshi Munici~ 1305. nsnl n~un~ci alAuthorit 1306. 1307. Borrower's Funds at Settlement P.O.C_: Seller's Funds at Settlement 250.0~0 375.0~ P.O. 2.00 P.O.C. 1,14o.o._g_o 63.80 1308. -- 1400. ~ement Char e_~.~Thls ~ Transfers to Lines 1~ -- I have carefully revie,,,-,~ ,~ .......... CERT~ $1,205.8.______.__~0 · ,~,,¥-,,=~ -,= nuu-~ =e[tlement Statement and to the best of my knowledge and belief, It Is a true and accurate statement of all receipts and disburse n e on my ntr by m this tr sactlo further certify t I h e r ' ;s,e_~/~ n_/~¢.~ ~ ~.~~U~(~ller t.~ .cay ec~,~.~d a co.~y;of the HUD-1 Settlement Statement To the best of my knowledge the HUD-1 SetUement Statement which I hav~ prepared is true and aCcurate account of the funds which were received and have been or will be dtsbursed~by theJJnde~sio~ed as part of the settlement of this transaction WARNING: I s a crime Io knov~n . . ' / ~" -- ?~/' _(~j~ ~..,C>~ ~"O~ ~ Date Code Section 1001 and SeclJ~n t ~1~)mage false statements to Ihe United Stales on this or any other simqar form p ........... ~ · ........ ~a ~lcun coflv~cllofl can InrJude a ~ne and imprlsenrrlenl. For details see: Tllle 18 U.S. LAST WILL AND TESTAMENT OF IRENE M. LEAPHART I, IRENE M. LEAPHART, of 700 West Penn Street in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. 2. If at the time of my death I am the owner of the following items, I give and bequeath them as follows: (a) All jewelry and articles of personal use and adornment which had belonged to my husband to my son, William Alan Leaphart; (b) All of the jewelry and articles of personal use and adornment which were owned by me, I give and bequeath to my daughter, Sylvia Carol Zimmerman. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath as follows: (a) I give, devise and bequeath one-half (1/2) to my son, WILLIAM ALAN LEAPHART, his heirs and assigns, provided he shall survive me by a period of ninety (90) days, but should he fail to so survive me then to his son, BRANDEN A. LEAPHART, his heirs and assigns, provided he shall survive me by a period of ninety (90) days; and the other one-half (I/2) to my daughter, SYLVIA CAROL ZIMMERMAN, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then the same shall lapse and be added to the amount payable to my son, William Alan LeaPhart, or to his son, Branden A. Leaphart, his heirs and assigns. (b) Should neither my said daughter, Sylvia Carol Zimmerman, nor my said son, William Alan Leaphart, nor his son, Branden A. Leaphart, survive me by a period of ninety (90) days, then in such event the balance thereof shall be paid in equal shares to my grand daughters, KATHLEEN R. TRIMMER, and WENDY S. DINARDI, their heirs and assigns, per stirpes. 4. In addition to the powers conferred by law, my hereinafter named Executor or Executors are empowered to: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and .generally to have and exercise as to all such stocks, bonds and other securities, the powers of.an individual owner who is under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to any one or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. And authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds, under the laws of any governing jurisdiction. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. 5. I hereby nominate, constitute and appoint my son, WILLIAM ALAN LEAPHART, and my grandson BRANDEN A. LEAPHART, or either of them as Executors of this my Last Will and Testament, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have here~.~to set .m~_hand and seal to this my Last Will and Testament written on three (3) pages, this ~ t.{ day of.LI ~.~..a~.x- 7 ,2002 . Irene M. L;~p~-ar~ d Page 2 Signed, sealed, published and declared by IRENE M. LEAPHART, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. BUREAU OF ZNDZVZDUAL TAXES XNHERXTANCE TAX DTVZSTOH DEPT. 280601 HARRZSBURG, PA 1712:8-0601 COHHONHEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOHANCE OR DZSALLOHANCE OF DEDUCTZONS AND ASSESSMENT OF TAX RE¥-1;¢? EX AFP COl-OS) ROBERT G FREY FREY & TTLEY 5 S HANOVER ST CARLISLE PA 1701:5 DATE 08-16-2004 ESTATE OF LEAPHART DATE OF DEATH OZ-14-ZO04 FZLE NUMBER 21 04-0195 COUNTY CUHBERLAND ACN 101 Amount Raaitted IRENE HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG:*'iTHXS L:ZLI~E ; ~ RETAIN LONER PORTZON .F.O._R__Y_O__U_R__R__E_C_O_R__D_S__.___-~_ ...................... ~-E-~:~-4-7~:~r~?~-P~~-)~`~r-Z~`~-~-~-~-R-~-~-~r-~(~-A-~PRA~EHE~T~ ALLOHANCE OR i:"~I ,!~,i,~ D~:~ALLOHANCE OF DEDUCTXONS AND ASSESSHENT OF TAX ESTATE O~EAP._/~' i~ IRENE "FZLE NO. 2]. 04-0195 ACM ].01 DATE 08-16-2004 *"-.~'A-~ RETURN HAS: ~ X ) ACCEPTED AS FZLED ~ ) CHANGED RESERVATION CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAXSED VALUE OF RETURN BASED ON: 1. Real Estate (Schedule A) 2. 3. 5. 6. 7. 8. ORIGINAL RETURN (1) Stocks end Bonds (Schedule D) (2) Closely Held Stock/Par~nership Znterest (Schedule C) (3) Hortgages/Notes Receivable (Schedule D) (~) Cash/Bank Deposits/Misc. Personal Property (Schedule E) Jointly Owned Property (Schedule F) (6) Transfers {Schedule G) Tote1 Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses~Ada. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities~Liens (Schedule Z) 11. Total Deductions 12. Net Value of Tax Re~urn 15. 1~. (9) {10) Charitable/governaanta! Bequests; Non-elected 9115 Trusts {Schedule J) Net Value of Estate Subject to Tax 114/000.00 Z/856.00 .00 .O0 41/615.00 .00 .00 ($) 9,968.00 48.00 (11) {15) (1~) NOTE Zf an assessment Nas issued previously, 11nes 1~, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. NOTE: To insure proper cradit to your account, subai~ the upper port/on of this fora frith your tax payaent. 158,451.00 ASSESSHENT OF TAX: 15. Aaount of Line 1~ at Spousal rate 16. Amount of Line lq taxable a~ Lineal~Class A rate 17. Aaount of L/ne lq at Sibling rate 18. Amount of Line lq ~axable et Collateral/Class B rate 19. Principal Tax Due TAX CREDZTS: PAYMENT RECE/PT DZSCOUNT (+) DATE NUMBER ZNTEREST/PEN PAID (-) 06-22-Z004 CD00407q .00 ]0.016.00 ].48,455.00 .00 148,455.00 ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADD/TIOMAL ZMTEREST. 18 and 19 Nill (26) .00 x O0 = .00 (~6) 148,455.00 x 045= 6,680.00 (17), .00 x 12 = .00 (:].8), .00 x 15 : .00 (~9)= 6,680. O0 AMOUNT PAZD 6,680.00 6,680. O0 .00 .00 .00 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ( XF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A -CREDZT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December ZZ, i98Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (coZZataraZ) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class 8 (collateral} rate on any such futura interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 9140). Detach the top portion of this Notice and submit eith your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-36Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-aoo-447-30Zo (TT Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZS-lOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-lSD1) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount of the tax pald is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you could appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate af .000164. All taxes ehich became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO4 ara: Interest Daily Interest Daily Year Rate Factor Year Rate Factor ~ znx .000548 1988-1991 11Z .gO0301 1983 16Z .000438 1992 9Z .000Z47 1984 llZ .OOO301 1993-1994 72 .OOOl9Z 1985 132 .000356 1995-1998 92 .000247 1986 1DX .000Z74 1999 7Z .00019Z 1987 IOZ .000274 ZOO0 7Z . OO019Z --Interest is calculated as follows: iNTEREST = BALANCE OF TAX UNPAID Interest Daily Year Rate Factor 2001 9Z .O00Z~7 200Z 6Z .000164 ZOO3 5Z .000137 200~ 4Z .000110 X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Name of Decedent: Date of Death: Will No. STATUS REPORT UNDER RULE 6.12 William Z. Leaphart December 9, 2003 Admin. No. 21-04-193 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 if complete: Yes (X) No ( ) 2. If the answer Is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes ( ) No (X ). (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes (X ) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be flied with the Clerk of the Orphans' Court and may be attached to this report. f"-.-. ~ ~6. 7 Date: 6/21/05 f '-f.JJ"'-.}. --- T~ Signature - G- Robert G. Frey Name (Please type or print) 5 South Hanover Street Address ro 0..1 C,j (717) 243-5838 Telephone No. '--'Capacity: ( ) Personal Representative ( X) Counsel for personal representative Ifb