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HomeMy WebLinkAbout03-0653 PETITION Estate of_ RUTH H also kttowtt, as FOIl PROBATE and GRANT OF LETTERS PESTKE No. To: Register of Wills for the , Deceased. County of CUMBERLAND in the $ociaI SecurityNo. 209 28 8164 Commonwealth of Pennsylvania The petition of tile uudcrsigncd respectfully rcprcscnts that: Your petitioner{s), who is/are 18 years o£ age or Older an tile executors named in the last will of the above deccde.t, dated January 15 1974 and codicil(s) dated January 25, 199'7 ' (stale rcle'vallt circl.llMallces, c.g. rc.tlllcialJoll, dcalh of excctHor, vic.) Dccendent was domiciled at dcath in _Cumberland County, Pennsylvania, with kef last family or principal residence at 116 November Drive~ Apartment .Camp Hill, PA 17011 (list slrccl, .umber a.d muncilmlily) Dccendcnl, then... 88 years of age, died .... August 2, 2003 rxl~' at Haa.l~ South Rehab. Mechanicsburg. PA (Cumberland County) ' Except as follg?s, dccedcni did not marry, was not divorced and did not have a child born or adopted after execution of die xvill offered for probate; was noi thc victim of a killing and was never adjudicated incompctcnt: Dcccndcnt at death owned properly xvith estimated values as follows: (If domiciled in Pa.) All pcrsoual property (If not domiciled in Pa.) Personal property ill Pennsylvania (1[ uot domiciled in Pa.) Personal property ill County Value of real eslate i, Pennsylvania situated as follows: $200,000,00 $ $_ None WHEREFORE, pe(itioncr(s) respectfully request(s) the probalc of the last will and codicil(s) presented hcrewilh and the grant of letters_. Testamentary t [hel'Oll. (ICSlamclltary; administralio, C.l.a.; adminislration d.b.n.c.t.a.) William H. Pest e - 116 November Drive ~'z A~r tment #4 ,.v._ Camp'Hill, PA 17011 Thomas W Pestke 1619 Fox Hollow Road ~*4achanic.qburg: PA 1705.5 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH O1: PENNSYLVANIA ) COUNTY O!: CUMBERLAND / ::38 ]'lie petitioner(s) above-named swear(s) or affirm(s) that Iht stalemcnts iu the foregoing petition are true and correct 1o thc bcsl of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of Ihc above decedent petitioner(s) will well and truly administer the estate according to law. Sworn lo or affirlncd and subscribed ~. ~ before mc this 8th day of ] No. 21-2003-653 Estate of RUTH H. PESTKE , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW August 8th Xti2fl.03._, in cousideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated January 14. 1974 described therein be admitted to probate and filed of record as thc last will of RUTH H. PESTKE and Letters Testamentry are hereby granted t° WII,T.TAM H. PESTKE ~hd T~OMAR W_ PERTKE FEES Probate, Letters, Etc .......... $ 200.00 Short Certificates0.0 .......... $. 30.00 1~~.¢cd:i-c±l $ lO.5O x-pages ( 2 ) $ 6.00 JCP TOTAL __ $ Filed'. Aurar ath', 20,03 ................ Attorney will pick up letters sa~e day' 8/8?.03. Donna M. ~;;°[lW~[ISDoputy O~ S~ Will,am A. Yoeum 06263 A~'ORNEY (Sup. Cl. I.D. No.) 3001 Market Street, Camp Hill, PA, 17011 ADDRESS 717-761-5041 PilONE REGISTER OF WILLS OF '"...x. COUNTY OATH OF SUBSCRIBI~S (eac~bscribing witness to the will presen~herewith, (each) being duly qua~d according to law, depos~a~).that _ ~ p~and saw, the testat. , s~me and that ~ _ ~ signed as a witness%he request of testat._~~nd (in the presence~ff,~ach other)(in the presence of th~ other subscribing wit. nessles)).. ~ ~ ~ Sworn to or affirmed and subscribed bef% x',xx me this . _ day of ~ (Name)X,N,. Regh, ter ~. ~, 21-2003-653 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS William H. Pestke and Thomas W. Pestk¢ (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that Wh~y ~r~. familiar with the signature of RUTH H. PESTKE testat rix of (~;6Xx~l~t*l~x:~_a~~x~i~c,~a~) the k,.. w~l/~ed herewith and that .:they believes the signature on the (_will/~Uu~cisJ~ the handwriting of RUTH H. PESTKE to the best of our ~ Sworn to or affirmed and subscribed before .L this 8th day of Auqu~-~_ _ /~ . ~, 1~2003 Donna M. Ot~c~,~l~t Dep~x/'-- .~ ( knowledge and belief. William H. Pestki~vame) 116 November Drfve, Apt. #4, Camp Hill, PA 17011 Thomas. ~. restk~4d.dr~) d // ' (Name) 1619 Fox Hollow Rd., Mechanicsburg, PA (Address) 17055 II RUTH H. PESTIfE I, RUTH H. PESTKE, of the City of Camp Hill, County of Cumberland, and State of Pennsylvania, being of sound mind, memory and understanding, do hereby make and publish this my last will and testament, hereby revoking and making void any and all wills and codicils by me at any time heretofore made, in manner and form following: ITEM 1: I give, devise and bequeath all of my estate, real, personal and mixed, of whatsoever nature and wheresoever situate, to my beloved sons, WILLIAM H. PESTKE and THOMAS W. PESTKE, to share and share alike. ITEM Z: If either of my sons, WILLIAM H. PESTKE or THOMAS W. PESTKE, should fail to survive me but leave issue which survive me, I give, devise and bequeath his respective share of my estate to such of his issue as shall survive me, per stirpes. ITEM 3: If either of my sons, WILLIAM H. PESTKE or THOMAS W. PESTKE, should fail to survive me and shall leave no issue which survive me I give, devise and bequeath his respective share of my estate to the surviving son or the surviving issue of a predeceased son, per stirpes. ITEM 4: I designate the NATIONAL CENTRAL BANK, Harrisburg, Pennsylvania, as Trustee for any beneficiaries hereunder, who, by reason of age, illness or other incapacities are incompetent to receive any funds to which they are entitled hereunder. ITEM 5: My Trustee shall have the following powers and shall be subject to the following duties and restrictions: e To retain all or any part of the property constituting this trust estate, for such time as in its judgment seems best, and without any liability therefor. To sell, either privately, or at public auction, all or any part of the property at any time constituting this trust estate, at such time or times, for such price, and on such terms and conditions as in the judgment of my Trustee ~vill be for the best interest of the trust estate. To invest, reinvest and keep invested in such good income-producing securities as my Trustee may select, all moneys coming into its possession as part of the principal or corpus of this trust estate, without restriction to such securities as are com- monly known as "legal" for the investment of trust funds in Pennsylvania. ITEM 6: I nominate and appoint my beloved sons, WILLIAM H. PESTKE and THOMAS W. PESTI<E, as Co-Executors of this my last will and testament, or the survivor of them as Executor. In the event that both my sons should predecease me, I then nominate and appoint the NATIONAL CENTRAL BANK, Harrisburg, Pennsylvania, to be the Executor of this my last will and testament. For this purpose, I authorize and empower the Executors or Executor of my estate, at any time, to sell any real estate, either at public or private sale, which at any time may form a part of my estate, for such prices upon such terms, and in such way and manner and for such interests and estates as may be deemed wise and to make good deeds therefor to the purchasers thereof without any obligation on the latter to see to or be responsible for the application of the purchase money. IN WITNESS WHEREOF, this /~ day of January, Will and Testament. I have, at Harrisburg, Pennsylvania, 1974, set my hand and seal to this my Last RUTH H. PESTI{E (SEAL) -2- Signed, sealed, published and declared by the said RUTH H. PESTKE, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. -3- R. UTH H. PETSKE LAW OFFICE~ ROBERT D. HANSON 202 BLACKSTONE BUILDING 112 MARKET STREET HARRISBURG. PA., 17~01 CERTiFICATIOH OF IIOIICE UNDER RUbE 5.6[~)_ · Name o'f Decedent: RUTH H. PESTKE Date of Death: August 2~ 2003 Achuin. No, To the Register: ""I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court :Rules was served on 'or mailed to · the following beneficiaries of the above-captio~md estate oil - AuEust . 2003 : Nalu___~e Addruss William H. Peskke 116 November Drive, Apartment ~/4, Camp Hill, PA 1701] Thomas W, Pestke 1619 Fox Hollow Road~ Mechanicsburg, PA 17055 Notice has now been given to all persons e~ltitled tllereto under J~ule.5.6{a) except No Exceptions Date: AuRust , 2003 Signature l,lallle William A. Yocum Address 3001 Market Street Capacity:.. Camp Hill, PA' 17011 · Telephone_(717~ %61-5051 Personal R~presentatlve X Counsui for'personal representat'iv~ WILLIAM A. YOCUM ATTORNEY AT LAW 300~1 MARKET STREET CAMP HILL. PA 17011 AREA CODE 717 TELEPHONE 761-5041 August 8, 2003 Register of Wills Cumberland County Court House Carlisle, PA 17013 Re: Estate of Ruth H. Pestke - File No. Dear Sirs: Enclosed please find the Certification required under Rule 5.6(a). Please file it with the records. Thanks. Very truly yours, William A. Yocum IN RE: ESTATE OF RUTH H. PESTKE OF CAMP HILL BOROUGH CUMBERLAND COUNTY PENNSYLVANIA IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT NO. 2003-00653 FAMILY SETTLEMENT AGREEMENT THIS AGREEMENT made this j~day of t~ C/F~ between WILLIAM H. PESTKE and THOMAS W. PESTKE, WITNESSETH ,2003, by and WHEREAS, RUTH H. PESTKE died on August 2, 2003, leaving a Will and Codicil which were duly probated in the Office ofthe Register of Wills of Cumberland County, Pennsylvania, on August 8, 2003, and WHEREAS, WILLIAM H. PESTKE and THOMAS W. PESTKE are the sole beneficiaries under the decedent's Will. WHEREAS, WILLIAM H. PESTKE and THOMAS W. PESTKE have reached agreement with respect to the estate which they wish to reduce to writing; NOW THEREFORE, intending to be legally bound, the parties agree as follows: 1. All of the just debts, including funeral expenses, administration expenses, attorney's fees and inheritance taxes shall be paid out of the assets of the Estate of RUTH H. PESTKE. The Decedent's jewelry, household goods and furnishings shall be distributed to WILLIAM H. PESTKE, according to the terms of Decedent's Codicil. The balance remaining shall be paid in equal shares to WILLIAM H. PESTKE and THOMAS W. PESTKE according to the terms of the Will and Codicil which are attached hereto and made a part hereof. 2. Each party waives his or her right to require the Executors, WILLIAM H. PESTKE and THOMAS W. PESTKE to file a First and Final Account and proposed Statement of Distribution in the Court of Common Pleas of Cumberland County. 3. The parties hereto, therefore, have remised, released, quitclaimed and forever discharged, and by these presents, for themselves, their heirs, executors and administrators, do remise, release, quitclaim and forever discharge each other and the Executors, of and from all, and all manner of action and actions, cause and causes of action and actions, suits, whatsoever in law or equity, which against either, each may have, ever had, now have or which each hereafter can, shall or may have, arising out of the administration of the Estate of RUTH H. PESTKE. 4. Total amount in the estate and the list of heirs and the amount due the beneficiaries is as follows: Total amount in estate after debts and deductions ...................... $46,189.24 Less payment of Inheritance Tax (less discount) .......................... 1,974.59 ......................... $44,214.65 WILLIAM H. PESTKE Bequest of (a) Household goods, personal property and jewelry ............................. $2027.00 (b) One half of Residue ................... $21,093.82 THOMAS W. PESTKE Bequest of One half of Residue ............. $21,093.82 It shall be noted that any money unspent from the contingency fund reserved by the Executors originally totaling $800.00 and from any interest accrued, if any, from estate investments shall be divided equally between WILLIAM H. PESTKE and THOMAS W. PESTKE. 2 Both parties hereto agree that the household goods, personalty and jewelry have been distributed to WILLIAM H. PESTKE and certain additional sums shall be distributed in advance to each of the parties hereto, WILLIAM H. PESTKE and THOMAS W. PESTKE, and the balance of Estate Funds shall be distributed to them after the Inheritance Tax payment is approved, unless otherwise agreed to in writing by said parties. IN WITNESS WHEREOF, the parties have hereunto set their hands and seals the day and year first above written. WITNESS: William H. Pestke Thomas W. Pestke l ill tmnmtt OF RUTH H. PESTKE I, RUTH H. PESTKE, of the City of Camp Hill, County of Cumberland, and State of Pennsylvania, being of sound mind, memory and understanding, do hereby make and publish this my last 'Will and testament, hereby revoking and making void any and all wills and codicils by me at any time heretofore made, in manner and form following: ITEM 1: I give, devise and bequeath all of my estate, real, personaj and mixed, of whatsoever nature and wheresoever situate, to my beloved sons,. WILLIAM H. PESTKE and THOMAS W. PESTKE, to share and share alike. ITEM 2: If either of my sons, WILLIAM H. PESTKE or THOMAS W. PESTKE, should fail to survive me but leave issue which survive me, I give, devise and bequeath his respective share.of my estate to such of his issue as shall survive me, per stirpes. ITEM 3: If either of my sons, WILLIAM H. PESTKE or THOMAS W. PESTKE, should fail to .survive me and shall leave no issue which survive me, I give, devise and bequeath his respective share of my estate to the surviving son or the surviving issue ora predeceased son, per stirpes. ITEM 4: I designate the NATIONAL CENTRAL BANK, Harrisburg, Pennsylvania, as Trustee for any beneficiaries hereunder, who, by reason of age, illness or other incapacities are iacompetent to receive any funds to which they are entitled hereunder. ITEM 5: My Trustee shall have ~he following powers and shall be subject to the following duties and restrictions: To retain all or any part of the property constituting this trust estate, for such time as in its judgment seems best, and without any liability therefor. To sell, either privately, or at public auction, all or any part of the property at any time constituting this trust estate, at such tilrxe or times, for such price, and on such terms and conditions as in the judgment of my Trustee will be for the best interest of the trust estate. To invest, reinvest and 'keep invested in such good income-producing securities as my Trustee may select, all moneys coming into its possession as part of the principal or corpus of this trust estate, without restriction to such securities as are com- monly known as "legal" for the investment of trus[ funds in ]Pennsylvania. ITEM 6: I nominate and appoint 'my beloved sons, WILLIAM H. ]PESTNE and THOMAS W. PESTKE, as Co-Executors of this my last will and testament, or the survivor of them as Executor. In the event that both my sons should P..redecease me, I then nominate and appoint the NATIONAL CENTRAL BANtf, Harrisburg, ]pennsylvania, to be the Executor of this my last will and testament. For this purpose, I authorize and empower the Exe.cutors or Executor of my estate, at any time, to sell any real estate, either at public or private sale, which at any time may form a part of my estate, for such prices upon such terms, and in such way and manner and for such interests and estates as may be deemed wise and to make good deeds therefor to the purchasers thereof without any obligation on the latter to see to or be responsible for the application of the purchase money. IN WITNESS WHEREOF, this /~)-- day of January, Will and Testament. I have, at Harrisburg, ]pennsylvania, 1974, set my hand and seal to this my Last RUTHII. PESTKE _(SEAL) -2- Signed, sealed, published and declared by the said RUTH H. PESTKE, as and for her Last Will and Testament, in ~he presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. 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 OO3156 YOCUM WILLIAM ESQUIRE 3001 MARKET STREET CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN.' 209-28-8164 FILE NUMBER: 2103-0653 DECEDENT NAME: PESTKE RUTH H DATE OF PAYMENT: 10/21/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/02/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,974.59 TOTAL AMOUNT PAID: $1,974.59 REMARKS: WILLIAM H PESTKE C/O WILLIAM YOCUM ESQUIRE SEAL CHECK# 1012 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS :~EV-1500 EX (6-00) I . COMMONWEALTHO ~,.~~ PENNSYLVANIA ,e~~IZ%.~:::~ DEPARTMENT OF REVENUE r ~ ~'~-~-~-~-~-~-~-~-~,~Lb'"~ ~ DEPT. 280601 "~ HARRISBURG, PA 17128-0601. REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER _2_j - 03 COUNTY CODE YEAR 0 0 6 5 3 NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z PESTKE, RUTH H. 209 --28 --8164 t'"t DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DO-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE UJ August 2, 2003 July 18, 1915 t..) REGISTER OF WILLS LLI (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER LU Z UJ Z O Ct. UJ n, n, O X [~1. Original Return [~4. Limited Estate ~-~6. Decedent Died Testate (Attach copy of Will) ~]9. Litigation Proceeds Received ~-]2. Supplemental Return [~4a. Future Interest Compromise (date of death after 12-12-82) [---]7. Decedent Maintained a Living Trust (^~taeh copy of TrusO r~lO. Spousal Povedy Credit (date of death between 12-31-91 and 1-1-95) E~3. Remainder Return (date of death prior to 12-13-82) [~5. Federal Estate Tax Return Required __ 8. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION:MUSTiB,E~COMPLP_.'i,, , , ~-O, ALL' CORRESPONDENCE AND CONFIDENTIAL*TAX INFORMATION SH,OULD.,, ,,,, BE DIRECTED TO: .i. NAME William A. Yocum, Esquire FIRM NAME (If Applicable) Same as above TELEPHONE NUMBER (717) 761-504']. COMPLETEMAILINGADDRESS 3001 Market Street Camp Hill, PA 17011 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Padnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Properly (5) (Schedule E) 6. Jointly Owned Properly (Schedule F) (6) "-]Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Uodgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) 44,396.13 13,800.36 OFFICIAL USE ONLY (8) 58,196.49 12,007.25 (11) 12,007.25 (12) 46,189.24 (13) (14) 46,189.24 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) x .0 45 (16) 2,078.51 x .12 (17) x .15 (18) (19) 2,078.51 20. [--] Il ~1 :~ I~1 I :~ l! ~ ,~ E SURETO ANSWER'~ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH Decedent's Complete Address: STREET ADDRESS 116 NOvember Drive, Apartment 4 ClTYCamp Hill :' IsTATE PA I ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,078.51 103.92 Total Credits (A+ B + C ) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) 4. if Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B, Enter the total of Line 5 + 5A, This is the BALANCE DUE. (2) 103.92 (3) OO. O0 (4) (5) 1,974.59 (5A) (5B) 1,974._59 · Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS IF THE ANSWER 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 properly transferred or its income; ............................................ [] [] c. retain a reversionary interest; or .......................................................................................................................... [] [] 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 consideration? .............................................................................................................. [] [] Did decedent own an "in trust for'= or payable upon death bank account or security at his or her death? .............. [] [] Did decedent own an Individual Retirement Ac(~ount, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] 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 relurn, including accompanying schedules and statements, and to the best o[ my knowledge and belief, it is true, correc[~d complete, Declaration of preparer other thin the personal representative is based on all information of which preparer has any knowledge. / .~, // SIGN/i.,~kRE,~F,~PE~.SON RESPONS, I~I~-.E FJ;if~FILING RF~;URN ' ~,~/ , /; ~~''rATE, ADDRESS 116 November Prive, Apt. 4, Camp Hill, PA 17011 -- ' ~¢~~ ~-- '~'/.Z/~_J SIGNATU~EOFP~PARF_.ROTFLERTF~AN REPRESENTATIVE ADDRESS 3001 Market Street, Camp Hill, PA 17011 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii) The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive paten or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. {}9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 P.S, §9116(a)(1.3)], A sibling is defined, under Section 9102, as a individual who has at least one parent in common with the decedent, w'-'°'!'~r by blood or adoption. ; I SCHEDULE E COMMONWEALTH OF PENNSYLVANIA I CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN ~ m~,,.,~.~.,,,a, ,.,,,.~.~,~,.,.,.,.... ESTATE OF RUTH H. PESTKE FILE NUMBER 2003-00653 Include the ITEM NUMBER )roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of su~ivorship must be disclosed on Schedule F. DESCRIPTION VALUE AT DATE Of DEATH Household goods and thrnishings including one diamond ring (approximately .35 carat) - all appraised by Claude C. Wolfe & Associates - Auctioneers and Appraisers on September 8, 2003 (See attached appraisal) $ 2,027 00 interest ~ - Guaranteed money fund m~eskbearing account number 41000 32011 titled Ruth H. Pestke'or William H. Pestke - total value on date of death was $19,725.92. One half of latter value was an estate asset (See attached letter) $ 9,862 Wachovia Bank, N.A;-~ _ See attached letter. a. Certificate of Deposit - Account #247022097053134 titled in three names Ruth H. Pestke, Thomas W. Pestke and William H. Pestke. Date of death value $28,000.00 plus accrued interest of $70.28. Estate (1/3) value b. Certificate ofDeposi~t - Account #247412062136309 titled in three names: Ruth H. Petske, Thomas W. Pestke and William H. Pestke. Date of death $10,000.00 plus accrued interest orS11.20. Estate (1/3) value c. ~heckin~ Accoun_t - Account #1000643309691 titled in the names of Decedent and William H. Pestke, POA. Estate - entire value d. Savings Account_ - Account #3062980016065 titled in the names of Decedent and Thomas W. Pestke. Date of death value $21,834.59 plus interest of $.99. Estate value (½) Payment to Decedent's checking Account of outstanding debt by William H. Pestke the day before her death - Not reflected in checking account balance under ~:(c)'above TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insed additional sheets of the same size) $ 9,356 $ 3,337 $ 8,704 76 $ 190 00 $ 44,396.13 $10,917 79 96 07 55 SCHEDULE G COMMONWEALTH OF PENNSYLVANIA J INTER-VIVOS TRANSFERS & J INHERITANCE TAX RETURN ~ RESIDENT DECEDENT ESTATE OF RUTH H. PESTKE FILE NUMBER 2003-00653 ITEM 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 iNCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. % OF ATTACH A COPY OF THE DEED FOR RF_~L ESTATE. DATE OF DEATH DECD'S Southwestern Life - Annuity policy #0006284420 in the name of Decedent.Beneficiaries - Will/am H. Pestke and Thomas W. Pestke (sons). See letter l~om Southwestern Life attached hereto $13,800.36 100 EXCLUSION TAXABLE VALUE $13,800.36 TOTAL (Also enter on line 7, Recapitulation) $ 13,800.36 (If more space is needed, insert additional sheets of the same size) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA I FUNERAL EXPENSES & I INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH H. PESTKE FILENUMBER 200-3-00653 Debts of decedent must be reported on Schedule I. ITEM NUMBER 5. 6. 7, FUNERAL EXPENSES: DESCRIPTION Myers-Harner Funeral Home, Inc. Cremation with memorial service, automotive equipment and miscellaneous costs. (See copy of billing attached hereto) ADMINISTRATIVE COSTS: Personal Representative's Commissions Name ofPersonalRepresentative(s)_ None charged by Executors Social Secudty Number(s) / EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Atlomey Fees Family Exemption: (If ~ecedent's address is not the same as claimant's, attach explanation) Claimant William H. Pestke Zip Street Address 116 November Drive, Apt. City Camp Hill Relationship of Claimant to Decedent Son State PA Zip 17011 Probate Fees Accountant's Fees Tax Return Preparer's Fees TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insed additional sheets of the same size) AMOUNT $2,575.00 00.00 2,909.00 3,500.00 256.50 Estate of Ruth H. Pestke File No. 2003-00653 SCHEDULE H PAGE TWO 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. The Patriot-News Advertising ....................................... $ Cumberland County Law Journal Advertising ............................ Appraisal of Personal Property - Claude C. Wolfe & Associates Camp Hill Fire Co. #1 -check not cashed ................. i i i i i i i i i i i i i East Pennsboro Ambulance Service - check not cashed .............. Ideals Publication - check not cashed .................................. Trinity Lutheran Church - check not cashed ............................. Camp Hill Plaza Partners, LD - check not cashed (rent) ................... Peerless Imurance Co. - check not cashed ' Verizon - Telephone Bills ............ iiiiiiiiiiiiiiiiiiiiiiiiiiiiii Chartone, Inc. - Bill for Hospital Records ............................... Filing Costs - Inventory and Inheritance tax ............................. Releases (2) - Filing Costs ............ Family Settlement Filing Fee ......... i'i]iiiiiiiiiiiiiiiiiiiiiiiiiii Reserve for Accountants Fees, Taxes, Filing Fees and Contingencies ....... 99.79 75.00 100.00 70.0O 60.00 19.95 360.00 795.0O 230.00 24.62 82.39 25.00 8.00 17.00 800.00 TOTAL .... $12,007.25 REV-~$~3 EX. (9-O0) COMMONWEALTH OF PENNSYLVAN A / BENEFICIARIES ESTATE OF RUTH H. PESTKE FILE NUMBER 2003-00653 NUMBER I 1. II 1. RELATIONSHIP TO DECEDENT NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] William H. Pestke 116 November Drive, Apt. 4 Camp Hill, PA 17011 Thomas W. Pestke 1619 Fox Hollow Road Mechanicsburg, PA 17055 AMOUNT OR SHARE OF ESTATE 1.(a) Contents of Son Decedent's apartment as per her Codicil, including ring, china, silver and household personalty and furnisl~ings appraised at $2,575.00 (b) 50% of Residual Estate 2. 50% of Residual Son Estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insed additional sheets of the same size) CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET. CAMP HILL, PA 17011 717-761-2763 Appraisal for the Estate of Ruth H. Petske 116 November Drive, Camp Hill, PA 17011 September 8, 2003 BEDROOM 4-Piece bedroom suite Diamond ring - approximately .35 carat w/platinum band Misc. costume jewelry Kerosene style lamp Alarm clock radio Alarm clock Telephone Tall bedroom lamp Card table chair Pair of boudoir lamps 3-Piece dresser set (cracked bowl) Misc. pictures Misc. contents of bedroom Bookcase (doors missing) Cedar chest Misc. books Blankets Misc. contents of closet CLOSET Trash can Linens BATH 350.00 500.00 15.00 4.00 1.00 2.00 8.00 2.00 2.00 4.00 25.00 5.00 10.00 15.00 40.00 2.00 4.00 7.00 1.00 7.00 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FAMILY OWNED SINCE 1912 2009 LINCOLN STREET · CAMP HILL, PA 17011 717-761-2763 Petske appraisal Page 2 of 3 Humidor and pipes Bookcase Misc. books Closet - misc. contents Pair of end tables Sofa Coffee table Blue opalescent bowl Pair of crazed motif table lamps PA House server Stainless steel flatware Rose colored rocking chair Basket Small, one drawer, drop leaf table Small stand with drawer Floor lamp Large seascape picture RCA TV TV stand Record cabinet Hand painted Nippon vase Norman Rockwell mugs Misc. knick-knacks Bookcase Brass table Floor lamp Recliner Misc. contents of living room ,HALL .LIVING ROOM 5.00 15.00 2.00 20.00 70.00 20.00 15.00 8.00 10.00 95.00 35.00 15.00 5.00 45.00 55.00 8.00 15.00 40.00 10.00 1.00 45.00 5.00 25.00 15.00 3.00 8.00 30.00 10.00 CLAUDE C. WOLFE & ASSOCIATES AUCTIONEERS & APPRAISERS FA MIL Y 0 WNED SINCE 1912 2009 LINCOLN STREET',, CAMP HILL, PA 17011 717-761-2763 Petske appraisal Page 3 of 3 Table and 5 chairs China closet Misc. contents of cabinet Stool Mirror Misc. everyday dishes Misc. cookware Toaster GE refrigerator Misc. utensils Misc. glassware Misc. contents of kitchen DINING AREA 95.00 150.00 20.00 1.00 15.00 10.00 10.00 2.00 70.00 10.00 5.00 5.00 APPRAISAL TOTAL $ 2~027.00 ~This Fair Market Value appraisal is true and correct to the best of my ability as an auctioneer and appraiser with 35 years experience. Member: Certified Appraisers Guild of America CLAUDE C. WOLFE & ASSOCIATES W. K. "Dusty" Chapman, CAGA Southwestern Life PO Box 749005 Dallas, Texas 75374-9005 1-800-792-4368 September 16, 2003 WILLIAM A YOCUM ATTORNEY AT LAW 3001 MARKET ST CAMP HILL PA 17011 Insured Name: Ruth Pestke Policy Number: 0006284420 Correspondence Number:' 05568538 Dear Mr. Yocum: Thank you for your inquiry regarding this policy. The value of this annuity as of 8-2-03 was $13,800.36. If we can be of further assistance, please let us know. Sincerely, Individual Life Claims t. OOK FOR UC:;. ~'t.L G~T YOU THERE. September 10, 2003 \Villiam A Yocum 3001 Market Street Camp Hill IL-\ 17011 Dear Mr. Yocum, As you requcstcd, thc Datc of Dcath Balance for the account n umbered 4100032011 titled to Ruth H Pcstke OR William It Pestke xvas $19, 725.92. This account xvas an interest bearing accouut and w as closed on August 18, 2003 and a check xvas issued made payable to William 11 Pcstkc for $19,727.89, xvlfich was thc principal aud interest duc siucc the date of death. If you have any questions please feel free to contact me at 717-737-2323. Cassic I, Oxvcn \X&ypoint Bank RO. Box 1711, HARRISBURG. PENNSYLVANIA 17105-1711 Toll FeEE I-~66-WAYPOINT (I-866.9;=9_7646) . vvvvw, waupointbank.com WACI-IOVIA Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 Reference ID: 693983 September 3, 2003 WILLIAM A YOCUM ATTORNEY AT LAW 3001 MARKET STREET CAMP HILL, PA 17011 SUBJECT: Verification /Conftrmation of Accotmt and Balance Information provided for: Customer: RUTH H PESTICE (SSN# 209-28-8164) Date of Death: August 2, 2003 Account Type CERTIFICATE OF DEPOSIT Devosit Account hfformation Account Date of Death Average Date Maturity Interest Number Balance Balance* Opened Date Rate Accrued Interest 247022097053134 $28,000.00 3/5/I 993 $70.28 YTD Interest Paid $623.37 Date Closed 8/15/2003 LEGAL TITLE: RUTH H. PESTKE THOMAS W. PESTKE WILLIAM H. PESTKE CERTIFICATE OF DEPOSIT . . 2.47412062136309 $10,000.00 9/17/1982 LEGAL TITLE: RUTlt H. PESTKE THOMAS W. PESTKE WILLIAM H. PE..STKE $11.20 CtlECKING 1000643309691 $8,704.55 12/18/1972 NA $131.96 8/I 5/2003 LEGAL TITLE: RUTIt H. PESTKE WILLIAM H. PESTKE, POA C C ]} /.~- SAVINGS 3062980016065 $21,834.59 2/I/1974 8/8/2003 LEGAL TITLE: RUTH H. PESTKE · .THOMAS W. PESTKE $0.99 $27.07 8/I 9/2003 VISA Account Type * Due lo system limitations, we can only provide a twelve month average balance on depository accounts. .I,,levoivine Credit hfformation Account Date of Death Credit Date Date Times Legal Title Number Balance Limit Opened Closed Late 4264298468447233 MBNA - Revolving credit accounts are no longer serviced by Wachovia Bank. Please contact MBNA at 800-441-7048. 0o00 000614 Reference ID: 693983 * Date of death balance does not include accrued interest. * If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were ~ made during that time period. L.~ ulia Sorrells Servicenter Associate Phone: (540)563-7323 abs; ag 0000 000614 MYER$-HARNER FUNERAL HOME, INC. 1903 MARKET STREET P.O. BOX 291 CAMP HILL, PENNSYLVANIA 17011 LOCALLY OWNED AND OPERATED ROBERT H. HAR~NER SUPERVISOR TELEPHONE 717-737-9961 August 20, 2003 Mr. William H. Pestke 116 Nov~nber Drive Apt C~np 'Hill PA 17011 Services for Ruth. H. Pestke August 6, 2003 Cremation with Memorial Service Automotive Equipnent Cash ~dvanced Newspaper Notice/Local Newspaper Notice/Out_of_Town Certified Copies Flc~ers Cremation Container Coroner Fee Total due within thirty days, please: 63.00 60.00 40.00 87.00 125.00 25.00 $ 1,975.00 $ 200.00 $ 400.00 $ 2,575.00 OF RUTH H. I~ESTI<E I, RUTH H; 'PESTKE, of the City of Camp Hill, County of Cumberland, and State of l~ennsylvania, being of sound mind, memory and understanding, do hereby make and publish this my last 'will and testament, hereby revoking and making void any and all wills and codicils by me at any time heretofore made, in manner and form following: ITEM h I give, devise and bequeath all of my estate, real, personal and mixed, of whatsoever nature and wheresoever situate, to my beloved sons, 'WILLIAM H. i°ESTKE and THOMAS W. PESTKE, to share and share alike. ITEM Z: If either of my sons, WILLIAM H. PESTKE or THOMAS W. PESTKE, should fail to survive me but leave issue which survive me, I give, devise and bequeath his respective share' of my estate to such of his issue as shall survive me, per stirpes. ITEM 3: If either of my sons, WILLIAM H. PESTKE or THOMAS W. PESTKE, should fail to.surviveme and shall leave no issue which survive me I give, devise and bequeath his respective share of my estate to the surviving son or the surviving is.sue of a predeceased son, per stirpes. ITEM 4: I designate the NATIONAL CENTRAL BANK, Harrisburg, Pennsylvania~ as Trustee for any beneficiaries hereunder~ who~ by reason. of age, illness or other incapacities are inco~npetent to receive any funds to which they are entitled hereunder. · ITEM 5: My Trustee shall have the following powers and shall be subject to the following duties and restrictions: To retain all or any part of the property constituting this trust estate, for such time as in its judgment seems best, and without any liability therefor. To sell, either privately, or at public auction, ail or any part of the property at any time constituting this trust estate, at such time or times, for such price, and on such terms and conditions as in the judgment of my Trustee will be for the best interest of the trust estate. To invest, reinvest and keep invested in such good income-producing securities as my Trustee may select, all moneys coming into its possession as part of the principal or corpus of this trust estate, without restriction to such securities as are com- monly known as "legal" for the investment of trust funds in Pennsylvania. ITEM 6: I nominate and appoint my beloved sons, WILLIAM It. PESTKE and THOMAS W. PESTI<E, as Co-Executors of this my last will and testament, or the survivor of them as Executor. In the event that both my sons should p.r.edecease me, I then nominate and appoint the NATIONAL CENTRAL BANK, Harrisburg, Pennsylvania, to be the Executor of this my last will and testament. >'or this'purpose, I authorize and empower the Exe.cutors or Executor of my estate, at any time, to sell any real estate, either at public or private sale, which at any time may form a part of my estate, for such prices upon such terms, and in such way and manner and for such interests and estates as may be deemed wise and to make good deeds therefor to the purchasers thereof without any obligation on the latter to see to or be responsible for the application of the purchase money. IN WITNESS WHEREOF, this /,A)~ day of January, Will and Testament. I have, at Harrisburg, Petmsylvania, 1974, set myhand and seal to this my Last RUTH H. PlgSTI<E _(SEAL) -Z- Signed, sealed, published and declared by the said RUTH H. PESTKE as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND William H. Pestke being duly sworn according to law, deposes and says that he is a co-executor of the Estate of Ruth H. Pestke late of camp---Hi~-Bq~p-ugh-- - , Cumberland County, Pa., deceased and that the wlfhJn is an inventory made by William H. Pestke , the said Executor of the entire estate of said decedent, cons;sting of all the personal property and real estate, except real estate outs;de the Commonwealth of Pennsylvania, and that the figures opposite each ;rem of +he Inventory represent ;+'s fair value as of the date of decedent's death. Sworn and subscribed before me, 2003 F-- NOTARIAL SEAL ~WtLLIAM A. YOCUM, Not~ P~ J ~ Camp Hill Boro, Cumberland Coun~ / ~ Cornmi~s on Expires June 27, 2~] Date of De~fh 2 Executor - Administrator William H. Pestke 116 November Drive, Camp Hill, PA 17011 Address August 2003 Day Month Year INSTRUCTIONS I. An inventory must be filed wifh;n three months after appointment of personal representative. 2. A supplement inventory must be filed w;fh;n thirty days of discovery of additional assets. 3. Addit;onal sheets may be attached as to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. '" I-- _j I.~ Z u. -- < 0 > 7 0 r, Inventory of the real and personal estate of RUTH H. PESTKE deceased Household goods and furnishings including one diamond ring (approximately .35 carat) - all appraised by Claude C. Wolfe & Associates - Auctioneers and Appraisers on September 8, 2003 ......................................................... (gcc a~achcd appraise_!) 2. Annuity - Southwestern Life, policy number 0006284420 in the name of Decedent. Date of death value . ~ ................. ........................................... interest 3. Waypoint Bank - Guaranteed money fund in~estbearing account number 41000 32011 titled Ruth H. Pestke or William H. Pestke - total value on date of death was $19,725.92. One half of latter value was an estate asset .......................................... (~er) Wachovia Bank, N.A. - Accounts - a. Certificate of Deposit - Account #247022097053134 titled in three names: Ruth H. Pestke Thomas W. Pestke and William H. Pestke. Date of death value $28,000.00 plus accrued interest of $70.28. Estate (1/3) value ........................................ b. Certificate of Deposit - Account #247412062136309 titled in three names: Ruth H. Petske Thomas W. Pestke and William H. Pestke. Date of death value $10,000.00 plus accrued interest of$11.20. Estate (1/3) value ....................................... c. Checking Account - Account #1000643309691 titled in the names of Decedent and William H. Pestke, POA. Estate - entire value ................................. d. Savings Account - Account #3062980016065 titled in the names of Decedem and Thomas W. Pestke. Date of death value $21,834.59 plus accrued interest of $.99. Estate value (½) ........................................................ Payment to Decedem's checking Account of outstanding debt by William H. Pestke the day before her death - Not reflected in checking account balance under 4(c) above ........ TOTAL: $ 2,027 $13,800 $ 9,862 $ 9,356 $ 3,337 $ 8,704 $10,917 $ 190 $58,196 )0 36 96 76 07 55 79 00 49 WILLIAM A. YOCUM ATTORNEY AT I_AW :3OO1 MARKET STREET CAMP HILL. PA 17011 AREA CODE 717 TELEPHONE 761-5041 December 1, 2003 Office of The Register of Wills Cumberland County Court House Carlisle, PA 17013 Re: Estate of Ruth H..Pestke, deceased NO. 2003-00653 Dear Sirs: Enclosed please find two copies of an Information Notice and Taxpayer Response (Rev - 1543) inheritance tax response. The overlooked CD with Waypoint Bank numbered 515808932 was in the joint names of decedant or William H. Pestke, who was her son, and had a date of death value of $10,538.62 as is evidenced by a copy of the enclosed letter from Waypoint Bank. Also enclosed is a check for $237.11 representing the inheritance tax payment and a franked envelope for the return receipt. Thanks. Very truly yours, William A. Yocum COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. IS0601 HARRISBURG, PA [7ZZ8-060! INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. Z! 05-0655 ACN 051qZ569 DATE 11-20-2003 WILLIAM H PESTKE APT 116 NOVEMBER DR .,. CAMP HILL PA 17011-50qZ TYPE OF ACCOUNT EST. OF RUTH H PESTKE [] SAVZNGS S.S. NO. ZO9-Z8-816q [] CHECKING DATE OF DEATH 08-OZ-ZO03 [] TRUST COUNTY CUMBERLAND [] CERTTF. REMTT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NAYPOZNT BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you ~ere a joint oanar/banefic[ary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return [t to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Coeaonaealth o; Pennsylvania. Questions nay be answered by calling (717) 787-8327. COMPLETE PART ! BELOW ~ # ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 515808932 Date 1Z-0q-1980 Established Account Balance 10,538.94 Percent Taxable X 50.000 Amount Subject to Tax 5,269.47 Tax Rate X .15 Potential Tax Due 790.4Z To insure proper credit to your account~ two CZ) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Hills, Agent". NOTE: If tax payments are made within three (3) months of the dacedant's data of death, you nay deduct a 5Z discount of the tax due. Any inheritance tax due w[11 become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above inforaation and tax due is correct. 1. You may choose to remit payment to the Rog[star of Mills ~ith tad copies of this not[ce to obtain CHECK a discount or avoid interest, or you may check box "A" and return this not[ca to the Register of  ONE ~ Mills and an official assessment will be issued by the PA Department of Revenue. BLOCKJ B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the decedent's representative. C. ~T. ha above information is incorrect and/or debts and deductions ware paid by you. " ~ou must compteta PART [] and/or PART [] below. PART TAX LTNE If you indicate a different tax,l:~.please state your relationship to decedent: -_~_ RETURN - COMPUTATION OF . , _,,--_ -TAX ON JO~NT~TRUST ACCOUNTS 1. Data EstabZished l.m~~mJ~m~ 2. Account Balance 2 $. Percen~ Taxable $'O' O q. Amount Subject to Tax 5. Debts and Deductions 6. Aeoun~ Taxable 7. Tax Ra~e 7 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTZONS CLAZMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, Z declare that the facts T have reported above are true, correct and 'TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND NZLL RESULT IN AN OFFICIAL TAX ASSESSMENT ,ith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly batNean husband and wife aero than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice ara correct and deductions are not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Mills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of NiIls. Z. BLOCK B - If the asset specified on this notice has been or ~ill be reported and tax paid Hith the Pennsylvania Inheritance Tax Return filed by the decedent's representative) place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue) Bureau of IndividuaL Taxes, Dept Z80601, Harrisburg, PA 171ZB-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed) check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register of Mills of the county indicated. The PA Department of Revenue wiX1 issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Mills. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after ii/II/aZ: Accounts which the decedent put in joint names within one (1) year of death ara taxable fully as transfers. However, there is an exclusion not to exceed $3)000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (xx) appears before your first name in the address portion of this notice, tho $3,000 exclusion aLready has been deducted from the account balance as reported by the financial institution. Enter tho total balance of the account incLuding interest accrued to the date of death. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable far joint assets established more than one year prior to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and twa other persons. I DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries}: I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by tho decedent. 1 DTVIDED BY Z (SURVIVORS) = .50 X 100 SOZ (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). S. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions'(line 5) from the amount subject to tax (line ~). 7. Enter the appropriate tax rate (line 7) as determined below. Dais of Death Spouse Lineal Sibling Collateral 07/01/94 ~o 12/$1/94 01/01/9S ~o 06/50/00 OX 07/01/00 *o presen~ OZ eThe tax rate imposed on the net value of transfers from a deceased :y-one years age younger at death to or for the usa of a natural parent) an adoptive parent) or e stepparent of the child is OZ. The lineaL class of heirs Includes grandparents) parents, children) and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step Children-. "Lineal descendents" includes ali chiLdren of the naturaL parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants end step-descendants. "Siblings" are defined as Jndlvlduals MhD have at least'ode parent Jn common uJth the decedent) Mhether by blood or adoption. The "Collateral" class o~ heirs includes al1 other beneficiaries. CLA[HED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are re~ons[ble for payment) or the estate subject to administration by a personal representative 1s insufficient to pay the deductible items. B. You ac~ally paid the debts after death of the decadent and can ~urn~sh proof of payment. C. Debts be~n9 cla~mmd must bm itemized fully Jn Pa~t 5. ~ additional space [s needed, use plaln paper & l/Z" x 11". Proo~ o~ payment ~ay be requested by ~e PA Department o~ Revenue. LOOK FOR US. WELL GET YOU THERE. November 26, 2003 William yoCum 3001 Market Street Camp Hill PA 17011 Dear William Yocum: The Date of Death balance for Certificate of Deposit 515808932 in the name of William H Pestke "OR" Ruth H Pestke is 10538.62. This account was closed today, November 26, 2003; a check for 10576.73 was issued to William H Pestke. Thank you, Cassie L Owen Waypoint Ban.k P.O. Box 171 I, HARRISBURG, PENNSYLVANIA 1710c;-1711 Toll Fr~ 1-866-WAYPOINT (I-866-929-7646) · IN YORK AREA 717/815-4~;00 · vvww. wagpointbank.com 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 003298 YOCUM WILLIAM A 3001 MARKET STREET CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 209-28-8164 FILE NUMBER: 2103-0653 DECEDENT NAME: PESTKE RUTH H DATE OF PAYMENT: 12/02/2003 POSTMARK DATE: 12/01/2003 COUNTY: CUMBERLAND DATE OF DEATH: 08/02/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03142569 $237.11 TOTAL AMOUNT PAID: $237.11 REMARKS. WILLIAM H PESTKE C/O WILLIAM A YOCUM ESQUIRE SEAL CHECK# 1017 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS WILLIAM A. YOCUM A~-I'ORNEY AT LAW 3001 MARKET STREET CAMP HILL, PA 17011 Office of The Register of Wills Cumberland County Courthouse Carlisle, PA 17013 BUREAU OF /ND/V/DUAL TAXES XNHERXTANCE TAX DIVISTON DEPT. 280601 HARRISBURG, PA 17128-0601 COMNON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCT/ONS AND ASSESSHENT OF TAX REV-15~i? EX AFP (01-03) WILLIAM A YOCUM ESQ 5001 MARKET ST CAMP HILL PA 17011 DATE 12-15-2005 ESTATE OF PESTKE DATE OF DEATH 08-02-2005 FILE NUMBER 21 05-0655 COUNTY CUMBERLAND ACN 101 Amount RUTH H HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS d DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF PESTKE RUTH H PILE NO. 21 05-0655 ACN 101 DATE 12-15-2005 TAX RETURN HAS: (X) ACCEPTED AS F]:LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedula A) 2. Stocks and Bonds (Schedule D) $. Closely Held Stock/PartnershAp Interest (Schedule C) ~. Hortgages/Notas Rece/vable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jo/ntly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9 Funeral Expenses/Adm. Costs/H/sc. Expanses (Schedule H) 10 Debts/Hot/gage Liabilit/as/L/ans (Schedule Z) 11 Total Deduct/ohs 12 Nat Value of Tax Return 15 NOTE: (1) (2) ($) (q) (5) (6) (7) (9) (10) .00 .00 .00 .00 46/396.13 .00 1:3/800.:36 12,007.25 Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) Net Value of Estate Subject to Tax If an assessment Has lssued previously, lines 14, 15 and/or .00 NOTE: To /nsure proper crad/t to your account, subm/t the upper port/on of this form w/th your ~ax payment. 58,196.49 (11) 12.007.25 (12) 46,189.24 (25) .00 (1,~) 46,189.24 16, 17, 18 and 19 Nill reflect figures that lnclude the total of ALL returns assessed to date. (15) .00 X 00 : .00 (16) 46,189.24 X 045= 2,078.51 (~7) .00 X 12 = .00 (~s) .00 x 15 = .00 (19)= 2,078.51 ASSESSMENT OF TAX: 15. Amount of L/ne lq at Spousal rata 16. Amount of L/ne 1~ taxable at Lineal/Class A rata 17. Amount of L/no 1~ at Sibling rata 18. Amount of Line lfi taxable at Collateral/Class B rate 19. Prlncipal Tax Due TAX CREDITS: PAYMENT RECEIPT' DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) 10-21-200:3 CD005156 10:3.9:3 IF PAID AFTER DATE ZND/CATED, SEE REVERSE FOR CALCULATION OF ADD/TIONAL INTEREST. AHOUNT PAID 1,974.59 TOTAL TAX CREDIT 2,078.52 BALANCE OF TAX DUEI .01CR INTEREST AND PEN. .00 TOTAL DUE .01CR ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT IS REgUIRED. IF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 19BZ -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax crmdit, which was not requested on the Tax Return, may be requested by completing an 'Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-151$). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices, or by calling the special gq-hour answering service for forms ordering: 1-800-562-2050~ services for taxpayers with special hearing and / or speaking needs: 1-800-447-5020 (TT only). 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 (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZB-IOZ1, --election to have the matter determined at audit of the account of tho personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO1) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. The 152 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 nan-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 198g will bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 g07- .000548 1987 92 .000247 1999 77. .000192 1985 162 . 000438 1988-1991 XXZ .000501 ZOOO 82 .000219 1984 112 · 000501 199g 92 · 000247 2001 92 , 000247 1985 152 .000556 1995-1994 72 .000192 ZOOZ 62 .000164 1986 107. .000274 1995-1998 92 .000247 Z005 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELI'NQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will rmfIect 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. BUREAU OF ZNDZVTDUAL TAXES INHERITANCE TAX DTVISTON DEPT. 2806nl HARRISBURG, PA 17128-o601 COHNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS HILLIAM H PEST APT q 116 NOVEMBER CAMP HILL ~p~;~7011-50qZ DATE 05-31-Z00R ESTATE OF PESTKE DATE OF DEATH 08-02-2005 FILE NUMBER 21 05-0655 COUNTY CUHBERLAND SSN/DC 209-28-816~ ACN 051~2569 Amoun'l: Remi'l:'l:ed RUTH HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOHER PORTION FOR YOUR RECORDS *~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT~ ALLOHANCE OR DZSALLOHANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 05-$1-200~ ESTATE OF PESTKE RUTH H DATE OF DEATH 08-02-2003 COUNTY CUMBERLAND FILE NO. 21 03-0655 S.S/D.C. NO. 209-28-816q ACN 051~2569 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED dOZNT OR TRUST ASSET ZNFORNATZON FINANCIAL INSTITUTION: HAYPOINT BANK ACCOUNT NO. 515808932 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TINE CERTIFICATE DATE ESTABLISHED 12-0~-1980 Accoun~ Balance 10,558.9~ Percent Taxable ~ 0.500 Amoun~ Subjec~ ~o Tax 5,269.~7 Debts and Deductions - .00 Taxable Amount 5,269.q7 Tax Ra~e ~ .~5 Tax Due 2~7.1~ TAX CRED'rTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYHENT DATE 12-01-200~ RECEIPT NUMBER CD005298 DISCOUNT INTEREST/PEN PAID (-) .0O AMOUNT PAID 257.11 TOTAL TAX CREDIT BALANCE OF TAX DUE J INTEREST AND PEN. TOTAL DUE IF pATD AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL TNTEREST. ~ IF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE TS REFLECTED AS A "CREDIT" ( CR~, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 2S7.11 .02 .00 .02 PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 91qO). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF gILLS, AGENT. REFUND (CR): A refund of a tax credit, which ams not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of gills, any of the Z3 Revenue District Offices or by calling the special Zq-hour answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-BO0-~fiT-3OZO (TT only). OBJECTIONS: 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 may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appmalst Dept. ZDIOZI, Harrisburg, PA 171ZD-lOZI, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 260601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (SZ) discount of the tax paid 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 would 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 (93 months and one ([) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rata of six (6g) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from The applicable caIendar year to calendar year with that rate announced by the PA Department of Revenue. interest rates for 1982 through ZOO~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor.. 198'~ ZOZ .OOOSq8 1988-1991 11Z .000301 ZO0'-~ 9Z .OgOZq7 1983 16Z .O00q58 199Z 9Z .O00Z~7 ZOOZ 6Z .OOOZ19 198q Z1Z .000301 1993-199q 7Z .000192 2003 52 .000137 1985 13Z ,000356 1995-1998 9X .O00Z~7 ZOOq ~Z .000110 1986 lOX .O00Z7fi 1999 72 .00019Z 1987 92 .O00Zq7 ZOO0 BZ .000Z19 --Tntarest is calculated as folloas: ZNTEREST= BALANCE OF TAX UNPAID X NUI~BER OF DAYS DELZNQUENT X DATLY TNTERBST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15] days beyond the date of the assessment. [f payment is made after the interest computation date shown on the Notice, additional interest must be calculated.