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HomeMy WebLinkAbout02-0247 PETITION FOR GRANT OF LETTERS OF ADMINISTRATION Estate of ~'r'O__c~ Le~. ~'~-~dJ"'. No. also known as To: Register of Wills for the Deceased. County of CUI~BERLP~ND in the Social Security No. I ~ ~~ ~2~ ~ Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older, appl ~'~. ~ for letters of administration on the estate of (d.b.n.; pendente lite; durante absentia; durante minoritate) the above decedent. Decendent was domiciled at death in EL~.~_]' I~.~q.~ ~County, Pennsylvania, wit~ h ~ ~ last family or principal residence at ~ ~. ~~, (list street, number and municipality) Decendent, then ~ ~ years of age, died ~ ~r at Decendent at death owned property with estimated values as folllows: (If domiciled in Pa.) ~1 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: Petitioner.__ after a proper search ha ~ ascertained that decedent left no will and was survived by the following spouse (if any) and heirs: _ Name ~ Relationship,. e,,.Residenc THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the appropriate form to the undersigned. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ COUNTY OF C.c)v~Lo~c'(e~,~ ss The petitioner(s)above-named swear(s)or affirm(s)that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal representative(s) of the above decedent petitioner(s) will well and truly adminisIer the estate according to law. Sworn to or affirmed and subscribed c ~~ b~re me this 7 ~ day of ] ~ ~ < L Marc~% /J '~ 2002J ~ ~. ~ negist~r" No. 21-2002-247 Estate of FRED LEE STONE JR. , Deceased GRANT OF LETTERS OF ADMINISTRATION AND NOW MARCH 8 th ~ 200,~n consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that FRED LEE STONE JR is/0~l~entitled to Letters of Administration, and in accord with such finding, Letters of Administration are hereby granted to ANNA S_~T~NE in the estate of FRED LEE STONE JR. MARY C. LEWIS ' FEES Letters of Administration ..... $ 18.013 MARK FERREE BAYLEY #87663 Short Certificates(4 ) .......... $ 12.00 ATTORNEY (Sup. Ct. I.D. No.) Renunciation ................ $__ 155 S. HANOVER STREET JCP $. 5.00 TOTAL __ $ 35.00 ADDRESS Filed Ma~¢h..8.~h.,.20O-2 A~l:kx~Y CARLISLE, PA 17013 PHONE (717) 243-8503 CALL~R%~f, THEN PUT LETTERS IN PROTHONOTARY~'.AT'~Y'S'FILE 105.905M$ REV.(09/01 ) This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in accordance with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953. WARNING: It is illegal to duplicate this copy by photostat or photograph. Robert S. (Zim4nerman, Jr., MPH Charles Hardester Secretary of Health State Registrar 0102059 .or o No. Date H10S. 14~ Rev. 2/87 ' COMMONWEAL?H OF PENNSYLVANIA · DEP~R?MEN? OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH pr. 12,1966 · . . ~rlisle, PA ~,~ ~,~ Dauphin .. De~ T~. .. M.S. H~shey Me~c~ Center ],~.~o~ .... ~:~) I ~ ~ [ E~ I ~ ,,,Electrici~ ,,~ Unioo 1,,. 1,,. ] 4 "- Divorced "- 329 No~h ~t St. ~rlisle, PA 17013 ~' ,~.~ C~rl~d ~ ~'~ ,~,.~ ~ Lee Stone, Sr. ~,,. k,n= ~a Stone ~. 329 North ~st St. ~0 ~0,,~ ~t. 18, 2~1 ~rland Valley Me,rial ~rlisle, PA ~- ~RE~ Hoff~n-Roth ~eral H~ =,. 012748 L N. H~over St., ~rlisle, Pa 17013 I I ' d ', ~ O P'~ ~'~ ~ I~. I~ CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name >f Decedent: Fred Lee Stone, Jr. Date o ~'death: October 14, 2001 Will N o. N/A Admir No.200h-00247 TO TI- E REGISTER: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules vas served on or mailed to the following beneficiaries of the above captioned estate. Name Address Terri hirk 185 Peakview Road, York Springs, PA 17372 Guardi an of Amber N. Stone Terry ~;hirk 185 Peakview Road, York Springs, PA 17372 Guardi an of Jesse L. Stone Notice has now been given to all persons entitled thereto under Rule 5.6 (a). Respectfully submitted, I Mark F. Bayley, Esquire ~ :~ 155 South Hanover Street ~: 'i:: Carlisle, PA 17013 .~ -::,,.,...,= ~ (717) 241-6070 ID ~ Supreme Court ID # 87663 Capacity as Counsel for Personal Representative STATUS REPORT UNDER RULE 6.12 Name of Decedent: ~' Date of Death: ~(~ '- [ q~' 0 '[ Will No.: ~-~ Admin. No.: Z["' Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes [--] No ~ 2.If the answer is No, state when the personal representative reasonably believes that the administration will be complete: {~"[~ ~ O ~ q 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 [-'] 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 [-'] No [--] c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this . Signature :' ': Name Address Telephone No. Capacity: [--1 Personal Representative [~ Counsel for personal representative JRD/June 30, 1992/17858 In Re: Estate of Fred Lee Stone Jr ' ORPHANS' COURT DIVISION Late of Carlisle Borough ' COURT OF COMMON PLEAS OF · CUMBERLAND COUNTY Estate No.: 21-02-0247 ' PENNSYLVANIA NO. 21-02-0247 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Anna Stone Counsel for Personal Representative: Mark F Bayley Date of Decedent's Death: 10/14/2001 Date of Delinquency Notice: 08/11/04 The undersigned, Glenda Farner-Strasbaugh, Clerk of Orphans' Court, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on April 30, 2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 11/08/04 . ~ ~l~r~la-Farner Strasbaugh Clerk of the Orphans' Court Distribution: Personal Representative Counsel for Personal Representative Estate File No. 3. If the Status A heahng is scheduled for at in Co,room ~ ~ Repo~ is filed phor to the he~ing date, the hearing will automatically be cancelled·. :} :~ ,/ ~' ',,~ ;S / ~.~ George:E. ~offer,'P.J. STATUS REPORT UNDER RULE 6.12 Name ofDecedent: F~c_,l t~l~ ~-~L/~ JC- Date of Death: [0- Iq"- ~(~7)¢ [ Will No.: Z t - 0 ~ - ~ ~ q q Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Nog 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: ~o,r I,/ ~d)O3'~ 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a ffmal account with the Court? Yes _ No ['-] b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes i~] No ['-'] c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this r~o~. ,~, Signature Name / / - Address ~P-/~ · '.j-t Telephone No. ~ Capacity: Personal Representative ":~':,:~ :: Counsel for personal representative ltf't_l_U....1 w ~ ,,:s. u"''' w(!;8 "'",~ u.... .. .. *1 COMMONWEALTH OF PEIfiBYLVANI~ DEPARTMENT OF REVENUE DEPT. 28lMlO1 H.llRRISllURG,PA 17128-0801. ~~.._--- FILE NUMBER 21 02 COUNTY CODE YEAR SOCIAl. SECURnv NUMBER REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT 00247 NUMBER ~ z ~ lil o DECEDENTS NAME (LAST, FRST, AND M[)DLE 1N1T1Al) Stone, Jr., Fred Lee DAlE OF DEATH (MM-DD-YEAR) DAlE OF BRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 168-48-3064 10/14/2001 04/12/2066 REGISTER OF WILLS SOCIAL SECURnv NUMBER (IF APPLICABLE) SURVN'ING SPOUSE'S NAME (lAST, FRST AND MDOlE 1N1T1Al) 1. Original Return 2. Supplemental Return 3. RemainderRetum (date afdeath priorto 12.13-82) o ... Limited Estate o o o 4a. Futl.n Intentst Compromise (date afde8th afler12.12-82) o 7. Decedent Maintained a Living Trust (Attach copy of Trust) o 10. SpouaalPovertyCredit(dateofdeathbetween 1 1-91 and 1-1 THIS ECTION MUST BE COMPLET1!D. ALL CORRElIPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE IlIRI!CTED TO: COMPlElE MAILING ADDRESS o 5. Federal Estate Tax Return Required 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes o 11.Election to tax under Sec. 9113(A) (Attach Sch 0) r:j!Z "'w 15~ ull Mark F Bayley IRM NAME (If applicable) Rominger, Bayley & Whare PHONE NUMBER 717/241-6070 155 S. Hanover St. Carlisle, P A 17013 ,'-"'" (1) None (2) None (3) None (4) None ---,- (5) 13,685.43 (6) None (7) -0- (8) (9) 16,193.61 (10) 2,314.05 13,685.43 z o " ~ " ~ " .. lil '" 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) 5. Cash, Bank Oeposils & Miscellaneous Personal Properly (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate BKling Requested 7. Inter-Yivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross _ (Iotal Lines 1-7) 9. Funeral Expenses & AdminislratNe Costs (Schedule H) 10. Debts 01 Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 18,507.66 ,.,~ .Li1 (11) 12. Net Yalue of Estate (Line 8 minus Line 11) (12) (13) insolvent 13. Charitable and Go.emmental BequeslslSec 9113 Trusts lor which an election to tax has not been made (Schedule J) 14. Net Velue Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) il 16.Amount of Line 14 taxable at lineal rate x .045 (16) " 5 .. 17. Amount of Line 14 taxable at sibling rale x .12 (17) :E 8 " 18. Amount of Line 14 taxable at collateral rate .. x .15 (18) ~ 19. Tax Due (19) 20. 0 CHECK Ht:RE IF YOU ARE REOUESTI',G A REFU'JO OF A'J OVERPAY"PJT >>BE __TO _ALL QUEStlONllON REVERSE S1IlE AND RI!CHECK MATH.. Copyrighl2000 fonn software only The Lacmer Group, Inc. Fonn REV.l500 EX (Rev. 641) Decedent's Complete Addl'llss: STREET ADDRESS 329 North East Street CITY Carlisle ISTATE PA I ZIP 17013 Tax Payments and Cl'lIdits: 1. Tax Due (Page 1 Une 19) 2, CredilsJPayments A. Spousal Poverty Credft B. Prior Payments C. Discount (1) Total Credits (A + B + C) (2) 0.00 3. InterestlPenalty if applicable D. Interest E. Penalty TotallnteresllPenalty (0 + 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 !he 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. (3) 0.00 (4) (5) 0,00 (SA) (5B) 0.00 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;..................................................................................... ~ I b. retain the right to designate who shall use the property transferred or its income;......................................... c. retain 8 reversionary interest; or.... ................................................. ...................... ...................hn................ d. receive the promise for life of either payments, benefits or care?......................................................... 2. If death occurred _ December 12, 1982, did decedent transfer property within one year of death without receiving edequate consideration?.......................................................................................................................... D ~ 3. Did decedent own an ~n trust for" or payable upon death bank account or security at his or her death?............... 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .......................................................................... ................... ......................... 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, Undef penalties of perjury, I decI8re that I haw 88Tlined this feQm, including accompanying schedules WId statements, Met to the best of my knowledge and betief, it is true, COl1tlCt WId complete. Dec:IIntionofprepareroCherttWl the personal ,~_.~.e is based on all information of which Pf9P8l'8I'has any knowledge. SlGNAlURE OF PERSON RESPONSIBLE FOR FL RElURN ADDRESS DA Is An ~.. 329 N, East St. Carlisle, P A 17013 ADIlRESS 155 S, Hanover St. Carlisle, PA 17013 _(:TEO~ ADDRESS For dates of death on or _ 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 sunliving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)1- For dates of _ on or _ January 1, 1995. the tax rate imposed on the net wlue of transfers to or for the use of the suNiving spouse is 0% [72 P.S, ~9116 (a) (1.1) (i1)]. The statute does nolexemot a lransferto a suNiving spouse from tax, and the statutory requirements for disclosure of assets and flUng a tax retum are still applicable even W!he sunliving spouse is the only beneficiary. For dates of death on or _ July 1, 2000: The tax rate imposed on the net value of transfers from a dIeoeased child twenty-one yea'" of age or younger at death to or for the use of a natural parent, an edoptNe parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)1- The tax rate imposed on the net wlue oflransfe", to or for the use of the decedenfs Uneal 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 oftranstera to or lor !he use of the decedenfs silllings is 12% [72 P.S. ~9116 (al (1.311. A slbHng is dlefined, under Section 9102, as an individual who has at least one parent in common with the decedent, _ by blood or adoption. COMMONWEALTHOFPENNSYLV~A INI'ERITANCETM RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. I PERSONAL PROPERTY j . I FILE NUMBER 21 - 02 - 00247 ESTATE OF Stone, Jr., Fred Lee Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the rig hI of survivorship must be dISclosed on schedule F. ITEM NUMBER I DESCRIPTION VALUE AT DATE OF DEATH 2 Clothing and personal effects 0.00 3 PNC Bank Account #50-0217-0313 (PNC statements attached) 820.90 4 mEW Local No. 143. death benefit 7,000.00 5 Department of Veterans Affirirs burial & plot allowance 1,500.00 6 U.S. Treasury Federal Income Tax Refund 4,364.53 TOTAL (Also en1er on LIne 5, Recapitulation) 13.685.43 . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY CQMMONWEAlll-l OF PENNSYLVANtA INHERITANCE TAX RETURN RES~~NTDECEDENT _ Stone, Jr., Fred Lee FILE NUMBER 21 - 02 - 00247 ESTATE OF . i This schedule must be comoleted and filed if the answer to any of ouestions 1throu"h 4 on 080e 2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF Include the name of the transferee, their relationship to decedent and the date of transfer. DECO'S EXCLUSION TAXABLE VALUE NUMBER Attact\actYiY'lofthe<teedfarrealestal.e. VALUE OF ASSET INTEREST (F APPLlCI\BlE) I mEW Local No. 143, Qualified Retirement Annuity Plan, No. . I 17,855.80 100% 17,855.80 0.00 , 002. Not subject to inheritance tax under PA Regulations because decedent was an employee, 35 years old and unable tc withdraw funds. Statement is attached. I . I . , , I I I I L TOTAL (Also enter on line 7, Recapitulation) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEAlTHOFPE~YLVAMA INHERITANCE TAX RETURN RESIDENT DECEDENT I FILE NUMBER ,.,.... 21 - 02 - 00247 ESTATE OF Stone, Jr., Fred Lee Debts of decedent must be reported on Schedule I. .. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: I Hoflinan-Roth Funeral Home, Inc., funeral 7,312.50 B. ADMINISTRATIVE COSTS: 1,512.00 1. Personal Representative's Commissions Anna Stone Social Security Number(s) I EIN Number of Personal RepresentatMo(s): Street Address 329 N. East St. City Carlisle Slate PA Zip 17013 - Year(s) Commission paid 2004 2. Attomey's Fees Rominger & Bayley / Dale F. Shughart, Jr. 2,064.00 3, Family Exemption: (If decedent's address is not the same as claimanfs, attach explanation) 3,500.00 Claimant Anna Stone Street Address 329 N. East Street City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Mother 4, Probate Fees Cumberland County Register of Wills (Filing fees) 75.00 5, Accountant's Fees Greenawalt & Associates 430.00 6, Tax Retum Preparer's Fees 7. Other Administrative Costs I Sentinel (Advertising) 84.11 2 Cumberland Law Journal (Advertising) 75.00 Total of Conllnuation Schedule(s) 1,141.00 TOTAL (Also enter on line 9, Recapitulation) 16,193.61 *' Schedule H Funeral Expenses & Administrative Costs continued COMMONWEALlli OF PENNSYlVANiA INHERITANCE TAX RETURN ~E_~IDENT DECEDENT . - -IFH-E N~~~:2~-::7-. \ 25.00 I , ESTATE OF Stone, Jr., Fred Lee 3 Postmaster, postage 4 Department of Vital Records (Death Certificates) 6.00 5 Anna Stone, Reimburse miscellaneous out of pocket expenses fur travel, long distance telephone calls, postage, etc. 555.00 6 Reserve fur Account 500.00 7 C1GNA expense charge 25.00 8 Register of Wills, filing fee fur inheritance tax return and inventory 30.00 Page 2 of Schedule H *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT' ESTATE OF Stone, Jr., Fred Lee I FILE NUMBER I 21 - 02 - 00247 Include unrelmbursed medical expenses. ITEM NUMBER I Belco Visa, credit card balance DESCRIPTION AMOUNT 215.50 2 MSHMC Physicians Group, medical bills 20.00 3 Per Capita Tax, taxes 28.50 4 Capital Tax Collection, taxes 2,050.05 TOTAL (Also enter on Line 10, Recapitulation) 1,314.05 , -'INTERNAL REVENUE SERVICE P. O. BOX 2508 CINCINNATI, OR 45201 DEPARTMENT OF THE TREASURY Date: FEB 1 2 2003 BOARD OF TRUSTEES OF THE IBEW LOCAL 143 ANNUITY FUND C/O CHARLES W JOHNSON PO BOX 98 CAMP HILL, PA 17001-0000 Employer Identification Number: 23-2520680 DLN: 17007060065022 Person to Contact: GEORGE NIXON ID# 52038 Contact Telephone Number: (877) 829-5500 plan Name: IBEW LOCAL NO 143 ANNUITY FUND plan Number: 002 --.!l.ear Applicant: We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter. Continued qualification on its effect in operation. Regulations. We will review of the plan under its present form will depend See section 1.401-1(b) (3) of the Income Tax the status of the plan in operation periodically. The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plan'S operation on its qualified status and discusses the reporting requirements for qualified plans. Please read publication 794. This letter relates only to the status of your plan under the Internal Revenue Code. It is not a determination regarding the effect of other federal or local statutes. This determination is subject to your adoption of the proposed amendments submitted in your letter dated 2/7/2003. The proposed amendments should be adopted on or before the date prescribed by the regulations under Code section 401(b). This determination letter is applicable for the amendment(s) executed on 2/15/94 & 5/17/94. This determination letter is also applicable for the amendment(s) dated on 12/19/96 & 5/21/98. This letter considers the changes in qualification requirements made by Letter 835 (DO/CG) -2- BOARD OF TRUSTEES OF THE IBEW LOCAL the Uruguay Round Agreements Act, Pub. L. 103-465, the Small Business Job Protection Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of 1997, Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554. This letter may not be relied on with respect to whether the plan satisfies the requirements of section 401(a) of the Code, as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub L. 107-16. The requirement for employee benefits plans to file summary plan descriptions (SPD) with the U.S. Department of Labor was eliminated effective August 5, 1997. For more details, call 1-800-998-7542 for a free copy of the SPD card. The information on the enclosed addendum is an integral part of this determination. Please be sure to read and keep it with this letter. We have sent a copy of this letter to your representative as indicated in the power of attorney. If you have questions concerning this matter, please contact the person whose name and telephone number are shown above. Sincerely yours, pa~l~ ~u~ Director, Employee Plans Rulings & Agreements Enclosures: publication 794 Addendum -3- BOARD OF TRUSTEES OF THE IBEW LOCAL This determination letter is also applicable for the amendment{s) dated 01 10/1/01 & 11/1/01. JUN-05-2005 21:37 PNCBRNK 412 768 3458 P.0l/01 o PNCBAN< [Q?l~J~j ~u) June 6, 2005 Mark Bayley 155 South Hanover Street Carlisle, PA 17013 RE: Estate of Fred L. Stone, deceased SSN: 16&-48-3064 DOD; 10/14/2001 Dear Mr. Bayley: in mponse to your request for Date of Death balances for the llU5tOmer 1\Oled abo~, our records show the following: Saviap A_lint Account #5002170313 Established 08/13/1999 FRED L STONE DOD balance: $40.00 + $.01 accrued interest Please note that this office only provides date of death balaooes for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process ..y liuDeW trusactioas Or p...vide statemeDla. It yOU need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNe Bank branch office. Sincerely, ~~ Rachelle Wells 1-800-762-1775 P7-PFSC-04-F 500 fil'$\Avc. Pi.......IIl\PA 1S219 Member FDIC TOTAL P.01 -0 .... '" " ~'" 0 .... )( 0 cm " " .. '" " ",'" r Z .. 0'" V> Z ",'" '" -< (Il~ " " ~ :z: '" '" .. .... ~ '" ., '" '" " '" '" " '" :;: 0: " '" z go .... ~ 0 " ~ ~ a- Il '3 e? g ~ ~ ~ ~ a ... ... ~ . I>> " '" " '" ~ 2: 0 '" '" '" I>> 8 " 0- 0 0 ~ , :....... ~ '" \. '3 ~ % '" ." V> " ~ V> " ~ .. c:l "".... .... '" r.... ...'" \ ~.. ~ ., ;!! ..ro ..ro 3 4 0"" ~g 00 s ~ 0 g ,,0. ..0. .... 0 00 ro x ..,. s~ 0 .. ..ro % ,.ro ~ c: ..I>>" "" .. . '\l." ~ .. Q ro" ro" " 1>>"''' lIIV> r ffi .. .. .. '" - l;i '" " \..is (> ~ ....- ....~ 0 "ro ". 1>>" lii .ozc ~ :5 I>> " :x: '00 % '" ~I>> , .... ro x.... x.... ~ ~ 0" 0 .... III , ~.. 0 0\ ~ ::;; .. .... 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' 'C ~ CO ~ .. 0. . .t " Ii Q ~ o c . a; c~ U ,~ -- -r- '" '>! '.,.) j-".) -'" '-' C' ''"1- +J ....., ,~ \) U ,,'\ ---.. f ."Z -.\.. , -, --~ -. '-- <~- '.1 . ~,~ '" \'S- .'" \- .'1 -- .- , i'i\ " <U \ S ,-' '" Z ~ ~ ~ " .t .~ 0 ~ 5C-.... 1-0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .or00.D(,~"1 nrQi"'r !"\r NOTICE OF INHERITANCE TAX BUREAU OF lNOIVIDU""=~l!}t!j IX' 'vt tx APPRAISEMENT, ALLDIIANCE OR DISALLOlIANCE INl-ERln.NtE TAX DIVISION !-, ~ (\ OF DEDUCTIONS AND ASSESSI1ENT OF TAX PO BDX 280601 ,- 1, HARRISBURG PA 17128-0601 08-22-2005 STONE 10-14-2001 21 02-0247 CUMBERLAND 101 APPEAL DATE: 10-21-2005 (See reverse side "nder Objections) Amount Remi't1:ed I I MAKE 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 - REY: i547 - EX - AFj. '( 03:05) - NOTICE-OF - INHERITANCE - TAX-APPRAISEMENT: - ALLOWANCE-DR - - - - - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FRED L FILE NO. 21 02-0247 ACN 101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 2CQ~ ".... ....)0 ,} ..) P;-] l'j: 24 r-.,:,'~, ' '-...../r' MARK F J@:VLEV ROMINGER ETAL 155 S HANOVER ST CARLISLE ;".\ PA 17013 ESTATE OF STONE DATE 08-22-2005 TAX RETIIRM liAS: I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate ISchedula A) 2. Stocks and Bonds ISchedule B) 3. CloselY Held Stock/Partnership Interest (Schedule C) 4. Mortg.ges/Notes Receivable (Schedule DJ 6. C.shllank D.posits/Hisc. Personal Property (Schedule El 6. JointlY Owned Property (Schedule Fl 7. Transfers (Schedule G) 8. Total Assets ) CHANGED \1) (2) (3) l'l) (5) (6) (7) .00 .00 .00 .00 13.685.43 .00 .00 181 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Am.. Costs/Misc. Expenses (Schedule Hl 10. Debts/Mortgage Liabilities/Liens lSch&dule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charltabl./Govern.ental BeQUestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: If an assess.ent was issued previously, lines re1'lect figures that include the total 0'" a!...!:. ASSESSMENT OF TAX: 15. Alnount oi Line 14 at Spousal rate US) 16. A.aunt of Line 14 taxable at Lineal/Class A rate (16) 17. A~unt of Line 14 at Sibling rate (17) 18. ARount of Line 14 taxable at Coll.taral/Class B rate (18) 19. Principal Tax Dua XC: + INTEREST/PEN PAID 1-) DATE NUHBER ~ (9) 110) 16,193.61 *' REY~1547 EX AFP (96-95) FRED L 2.314.05 111) (12) 113) 11'l1 NOTE; To insure pf'oper credit to your account, submit tha upper portion of this forB with your tax paYlNIIlt. 13,685.43 lA.IiR7 66 4,822.23- .00 4,822.23- 14, 15 and/or 16. 17, 18 and 19 will returns assessed to date. .00 X 00 = .00 X 045 = .00 X 12 = .00 X 15 = 119)= .00 .00 .00 .00 .00 .00 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DlIE IS REFLECTED AS A "CREDlr' ICRl, YOU MAY BE DUE A REFUND. SEE REVERSE SID); DF TNTc:. IC'nDlol rn" ...........-..------- AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/15/2005 STONE ANNA 329 N EAST STREET CARLISLE, PA 17013 RE: Estate of STONE FRED LEE JR File Number: 2002-00247 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 10/14/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, &.dL~~)~ / / . , GLENDA FARNER STP~SBAUGH REGISTER OF WILLS cc: File Counsel Judge v't: Cumberland County - Register Of Wills One Courthouse Square Carlisler PA 17013 Phone: (717) 240-6345 Date: 9/15/2005 BAYLEY MARK F 155 S HANOVER ST CARLISLEr PA 17013 RE: Estate of STONE FRED LEE JR File Number: 2002-00247 Dear Sir/Madam: It has corne to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULESr NO. 103 SUPREME COURT RULES DOCKET NO. lr for decedents dying on or after July 1r 1992r the personal representative or his counselr within two (2) years of the decedent's deathr shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 10/14/2005 Your prompt attention to this matter will be appreciated. Thank You. SincerelYr ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge '\.- (,... . Register of Wills ofeumberland County STATUS REPORT UNDER RULE 6.12 Name ofDeccdent: ---Irf c:l SW./U. \ Jr ' Date ofDeath: ~ 0 - i i -0 I Estate No.: 1/ t ~ 0'7- - 'l '..f1 Pursuant to Rule 6.12 of the Supmne Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State ~ber administration of the cstate is complete: Yes ~ No 0 . 2. Jf the answer is No, state when the personal representative reasonably believes that the admin.istration will be complete: 3. Jf the answer to No. 1 is Yes, state the follOwing: a. Did the person~~sentative file a finaJ account with the Court? Yes 0 No LX 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 panies in .interest? Yes ~ No 0 c. Copies of receipts, releases, joinders and approval of formal or infonnal accounts may be filed with the Clerk of the . ans' Court and may be Date: _I D -l i "'bSd to this report. "Y:J Signature rAA (Ark &'1 U I (;~ f Name (( ( (<;sC;, [-Mv(uJ€{ Sf. CcAJ(,'s.ls2 1 Address ~~ \ (paID Telephone No. \ " .c......"ity: l' . \J '5UUV (\ .'. \J(~ .\ \ ..J Lv ,'\ ". Qjersonal Representative P'f Counsel for personal representative t"',~Y' .>)" " \r., nJ("\'':I(JJJQ " y\\Jj'J \.D"" J'J ,J'..J J ~1/ ,. . F AMIL Y SETTLEMENT AND FINAL RELEASE /'h) ~::;' , " , ..) 1," ,r."- l~; t-, -1--- :r:- :> IN ESTATE OF FRED LEE STONE, JR. L~ I t=:- (File No. 21-02-00247) p t-J I KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, Fred Lee Stone, Jr., l.te of Carlisle, Cumberland County, Pennsylvania, deceased, died intestate on October 14, 200 1 ~ WHEREAS, Anna Stone was appointed as personal representative; , WHEREAS, letters of administration on the estate of the said decedent were duly iss*ed by the Register of Wills of Cumberland County, Pennsylvania, to the said personal representative; WHEREAS, the said personal representative has gathered the assets of the estate oft* said decedent and the assets consist of cash; to a total value ofthirty-thousand-three-hundredt three Dollars and forty-six Cents ($30,303.46) as set forth in the informal accounting, which {s attached hereto and made a part hereof, and marked Exhibit "A"; WHEREAS, the debts and deductions, including the payment of inheritance tax in thel I i I said estate, amount to seventeen-thousand-four-hundred-seventy-two Dollars and sixty-six C1nts I ($17,4 72.66), leaving a balance for distribution of twelve-thousand-eight-hundred-thirty Doll~s and eighty Cents ($12,830.80); WHEREAS, the balance for distribution as shown in the informal accounting marked !s I I Exhibit "A" will be distributed as herein indicated in accordance with the laws ofPennsylvanifl; v -n ~-"1 :J .~; (J' ,".:-:0 " l-J , r-'i'l ,; C..J :=-;~ -q --, rl~l ';:'") '1'1 ~ . PAGE 2 - F AMIL Y SETTLEMENT AND FINAL RELE~SE ESTATE OF FRED LEE STONE, JR , I NOW, THEREFORE, KNOW YE, that we, the undersigned beneficiaries of said decedent, and being the persons entitled to inherit under the laws of Pennsylvania, do hereby agree that we will receive from the aforesaid personal representative, in full satisfaction and payment of all sum or sums due to us under Pennsylvania law: , " i Jesse L. Stone will receive a total of six-thousand-four-hundred-fifteen Dollars and falty Cents ($6,415.40) in cash plus half of any surplus cash resulting from interest at the time thiS! Family Settlement and Final Release is fully executed; Amber N. Stone will receive a total of six-thousand-four-hundred-fifteen Dollars and forty Cents ($6,415.40) in cash plus half of any surplus cash resulting from interest at the time this Family Settlement and Final Release is fully executed; I Anna Stone will receive a total of three-thou sand- five-hundred Dollars ($3,500.00) in! cash, which represents the family exemption, one-thousand-five-hundred-twelve Dollars ($1,512.00) in cash, which represents her Representative's Commission, and seven-thousand-i, seven-hundred-sixty-seven Dollars and eighty-eight Cents ($7,767.88), which represents her ~ut of pocket expenses, at the time this Family Settlement and Final Release is fully executed; th~ total amount Anna Stone is to receive with regard to the above items is twelve-thousand-seve~- hundred-forty-nine Dollars and five Cents ($12,749.05); Anna Stone acknowledges by signitig below that she has already received eight-thousand-two-hundred-eighty Dollars and ninety-foin- Cents ($8,280.94) in estate funds to date and will receive a total offour-thousand-four-hundrdd- .. , PAGE 3 - FAMILY SETTLEMENT AND FINAL RELE.j\SE ESTATE OF FRED LEE STON~, JR I ninety-eight Dollars and ninety-four Cents ($4,498.94) in cash at the time this Family Settlerrl.ent and Final Release is fully executed; AND, we hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, we agree that no account is necessary.and I I I we do hereby agree that we do consent to distribution being made without the filing of an I account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confirmed by the Orphan's Court Division of the Court of Common Pleas, Cumberland County; THEREFORE, we do hereby remise, release, quitclaim and forever discharge the lawl I office of Rominger, Bayley & Whare and Dale F. Shughart, Jr., Esquire, as well as said persdnal representative, Anna Stone, their heirs, executors, and administrators and assigns, from all I I I actions, suits, payments, accounts, reckonings, claims, and demands whatsoever for or by rea(son I I thereof, or for any other use, matter, cause or thing whatsoever, touching upon the estate of1ie said decedent, and we do further hereby covenant and agree that should any liability come dJe to I the estate of the said decedent after the signing of this agreement, we do hereby covenant anq I agree that we will contribute our share of the estate to satisfy any and all claims, demands, sdits, or causes of action which may be successfully prosecuted against the said estate, the law offi~e I I of Rominger, Bayley & Whare and/or Dale F. Shughart, Jr., Esquire, or the aforesaid person~l representative after the signing of this family settlement and final release. .., , PAGE 4 - FAMILY SETTLEMENT AND FINAL RELE.}SE ESTATE OF FRED LEE STONE~ JR Witness: ('I \uJl( ~ r(J'/IJ:7 I Date CO.MMONWEALTH OF PENNSYLVAj. NIA ,.. In I :SS. COUNTY OF ~(v'\l.IP(qC1 hUj On this, the -1 ~ ~ day of Ocf d be- (2. , 200 ~ before me, a notary public, the undersigned officer, personally appeared Jesse L. Stone (known to me or satisfactorily proven) to be the person whose name is subscribed to the within instrument, an4 acknowledged that he executed the same for the purposes therein contained. W~1~ lr. ~~ ~~/ill'/~:; Amber N. Stone Da e l COMMONWEAL TH OF PENNSYL VANIA COUNTY OF C L\ b'\,loo ,A C{ VI C/ ~ SS. . (.2 ~ '('1r-10' lO,J/7 ()i On this, the 7 day ofJ-L 1~1/C , 20~, before me, a notary public, the undersigned officer, personally appeared Amber N. Stone (known to me or satisfactorily proven) to be the person whose name is subscribed to the within instrument, anf acknowledged that she executed the same for the purposes therein contained. I ! IN WITNESS WHEREOF, I hereunto NOTARIAL SEAL DALE F SHUGHART NOTARY PUB Ie CARLISLE BORO CUMBERLAND COUN PA MY COMMISSION EXPIRES JANUARY 8 2009 ~ j PAGE 5 - F AMIL Y SETTLEMENT AND FINAL RELE~SE ESTATE OF FRED LEE STON~, JR (J{l~.lMA~) fqv Anna Stone / A /0'/ /2/ J; <S- f Date Witness: COMMONWEAL TH OF PENNSYLVANIA CUUNTY OF CV/?JLJV ifiA,1 D : SS. On this, the /;?tlL day of Qi/tJA;jt> , 20oS" , before me, a notary i public, the undersigned officer, personally appeared Anna Stone (known to me or satisfactor~ly proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (0" . Q /2 ~~.; ,< iL<YY~'- No Public tf /' Nolana; St..... lirlda J. JUIT1lJCf. Notal'( PtbIic QdsIe Bora. QrnbelIand Cotrlly ~ CommisSiOn Ellpit'es JIjy 23. 2008 MIntI8r.~~OI""" " EST ATE OF FRED LEE STONE, JR. INFORMAL ACCOUNTING Assets: IBEW local N. 143, Annuity PNC Bank Account #50-0217-0313 IBEW Local No. 143, death benefit (minus 1,400.00 federal taxes) Department of Veterans Affairs burial & plot allowance U.S. Treasury Federal Income Tax Return Estate Account interest through 8-31-05 Total Assets Collected: Liabilities: Belco Visa credit card balance MSHMC Physicians Group, medical bills Per Capita Tax, taxes Capital Tax Collection, taxes Hoffman-Roth Funeral Home, Inc., funeral Total liabilities: Estate Administration Expenses: Personal Representative's Commission Rominger, Bayley & Whare, attorney fees Dale F. Shughart, Jr., attorney fees Greenawalt & Associates, accounting fees Sentinel, advertising Cumberland Law Journal Postmaster, postage Department of Vital Records CIGNA expense charge Register of Wills, filing fees Anna Stone, Family Exemption Total Estate Administration Expenses: Balance for Distribution: EXIBIT "A" 17,855.80 820.90 5,600.00 1,500.00 4,364.53 162.23 30,303.46 215.50 20.00 28.50 2,050.05 7,312.50 9,626.55 1,512.00 1,464.00 600.00 430.00 84.11 75.00 25.00 6.00 25.00 125.00 3,500.00 7,846.11 12,830.80