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HomeMy WebLinkAbout04-0175PETITION FOR PROBATE and GRANT OF LETTERS Estate of 'U/~C~ _Pr ~T/ehL~L)F~/ No. also known as To: , DeceaSed. Social Security No. ~ ~- ~1~ The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age 9r o~der ?~e exscct~ in the last will ~f the above decedent, dated and codicil(s) dated .~rv~ {O-t Register of W~ills for the County of [ 't~mA~,4z~'?) in the Commonwealth of Pennsylvania named ,19. (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in ~/~t~'t~tJ~,,OL~ 9~ County, Pennsylvania, with h~-. last family or principal residence at '- (list street, number and muncipality) Decendent, then _~. years of age, died at. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFOREi petitioner(s) respectfully presented herewith and the grant of letters theron. request(s) the probate of the last will and codicil(s) (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will w/¢l~ truly administer the estate according to law. Sworn to or affirmed and subscribed Estate Of No. DECREE OF PROBATE AND GRANT OF LETTERS , Deceased AND NOW the .reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated described therein be admitted to probate and filed of record as the last will of and Letters --/~ ~'/'~/~,~ 7-~ Jf ~/ are hereby granted to ./~/~~ ~ in consideration of the petition on FEES Probate, Letters, Etc .......... Short Certificates( ) .......... Renunciation ................ TOTAL ATTORNEY (Sup. Ct. i.D. No.) ADDRESS PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9750481 No. Local Registrar mos. t~ R.,,. ~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS ,.r, CERTIFICATE OF DEATH "~ '- Mary Justina an9 y I" e 1,.022 --12- 0130 ]tl°~e~-um~""Nov. 181 ~003 q ' I _J It It. 1... ~ .-....:. u ~ ,[ ,,~ Vice President ,~ank&Trust Co. r-- ~." ~n"s MAJUI~_ ~K,~%~ (~a/~ ~, ~ ~ I~CE~NT'S ~nor ~re uealcn ~ibes)~u~ 9~ Walnut ~tt~ Rd. ,~ ~rlisle, PA 17013 ,,. (,.,,.s., 2 Never Marriedb~ ,7.. s,m PA ~ ,,c.~ v..,....d..,.d,. South Middleton Daniel Tangney I ,,. ~ Glen ~ Leu ~e ]~ 2~ Fleetw~ ~., ~rli'sle, PA 17013 ~O ~..~ O (~'~") ~~'~'~ ..... ~'~ ~'~"~ "'- ~, ~- ~ ],,,. M~. ~lla~on Ce~te~ I,,t ~in~, ~ 02169 ~27~(~~~ Im 014351 L la. 219 N. Hanover ~., IKMU~Y allr WORK? COMMONWEALTH OF MASSACHUSETTS LAST WILL AND TESTAMENT OF MARY JUSTINA TANGNEY DATED: MAY 1, 1998 LAW OFFICES OF ROBERT A. GORFINKLE 1000 WASHINGTON STREET BRAINTREE, MASS. 02184-5433 (617) 8495030 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: MARY JUSTINA TANGNEY NOVEMBER 18, 2003 21-04-0175 To the Register: I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on May 28, 2004 . Name Address Eugene P. Tangney Eva A. Tangney Mary Lou T. Comune 1208 Fleetwood Drive, Carlisle, PA 17013 4444 Webster Drive, York, PA 17402 1208 Fleetwood Drive, Carlisle, PA 17013 John D. Tangney E. Kevin Tangney St. Joseph's Church 1633 Green Field Drive, Los Angeles, CA 90025 6 Berkshire Road, Williamsburg, VA 23185 556 Washington Street, Quincy, MA 02169-7204 entitled thereto under NotiCeDate: has.,onow05/28/04been given to all persons ~ __except __ .'TT.' [ SAL~/OtNN HUGHES & FISHMAN PC  fie James D. Hughes, Esquire ! Address 95 Alexander Spring Road, Suite 3 Carlisle, PA 17013 ~ .... Telephone (717) 249-2353 none . Capacity: __ Personal Representative X Counsel for Personal Representative FIRST CODICIL TO LAST WILL AND TESTAMENT OF MARY JUSTINA TANGNEY I, MARY JUSTINA TANGNEY, also known as M. Justine Tangney, and Justine Tangney, of Quincy, Norfolk County, Commonwealth of Massachusetts, declare this to be a Codicil to my Will dated May 1, 1998, hereby ratifying and confirming said Will in all respects save as herein changed. ARTICLE V. Appointment of Executor: I nominate and appoint my niece, MARY LOUISE COMUNE, to be the Executor of this my Last Will and Testament. If she shall for any reason fail to qualify or cease to act as Executor, or shall decline such appointment, I nominate and appoint the following, in the order indicated, to serve as Executor: First, my brother, EUGENE P. TANGNEY; Second, STATE STREET BANK AND TRUST COMPANY, of Boston, Massachusetts. I request that any Executor be appointed temporary executor upon application therefor. I herein specifically direct that any Executor or temporary executor be exempt from furnishing any surety or sureties on any official bond or bonds in such capacity. IN WITNESS WHEREOF, I, the undersigned Testatrix, do hereby declare that I sign and execute this instrument as my Codicil, that I sign it willingly in the presence of each of said witnesses, and that I execute the purposes herein expressed, We, it as my free and vgluntary act for on ary ~na Tangney, T~ta~rix the undersigned witnesses,~ ~ch do hereby declare in the presence of the aforesaid Testatrix that the Testatrix signed and executed this instrument as her Codicil in the presence of each of us, that she signed it willingly, that each of us hereby signs LAST WILL A_ND TESTAMENT OF MARY JUSTINA TANGNEY I, MARY JUSTINA TANGNEY, also known as M. Justine Tangney and Justine Tangney, of Quincy, Norfolk County, Commonwealth of Massachusetts, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all wills and codicils heretofore made by me. ARTICLE I. Bequest of Tangible Personal Property: I give and bequeath all my tangible personal property, including, without limiting the generality of the foregoing, furnishings, household equipment, silverware, rugs, objects of art, jewelry, clothing, vehicles, boats and books, including any insurance policies insuring the same, but not including money, securities, or other intangible personal property, to my brother, EUGENE P. TANGNEY, if he survives me, otherwise to my niece, MARY LOUISE COMUNE, if she survives me. I may leave a letter or memorandum requesting that specific items of tangible personal property be distributed to certain members of my family or others, and I request, without creating any legal obligation or trust of any kind, that my wishes be carried out. ARTICLE II. Monetary Bequest: I give the sum of Two Thousand Dollars ($2,000.00) to ST. JOSEPH'S CHURCH, 556 Washington Street, Quincy, Massachusetts. ARTICLE III. Residuary Estate: Ail of the rest, residue and remainder of my goods, property and estate, whether real, personal or mixed, of whatsoever consisting and wheresoever situated, of which I may die seized or possessed, expressly including any property over which I may have a general or special power of appointment (my "residuary estate"), I give, devise and bequeath as follows: A. Four-fifths (4/5) to my brother, EUGENE P. TANGNEY, if he shall survive me, otherwise said four-fifths (4/5) shall be distributed in equal shares among those of his children who survive me and to the issue who survive me of any such child who does not survive me, such issue to take by right of representaiton the share which such deceased child would have taken had such child survived me. B. One-fifth (1/5) to EVA E. TANGNEY, also known as EVELYN E. TANGNEY, (widow of my deceased brother, Daniel E. Tangney), if she shall survive me, otherwise said one-fifth (1/5) share shall be distributed in equal shares among the group consisting of those of the children of the said Eva E. Tangney and those of my said brother, Eugene P. Tangney, who survive me and to the issue who survive me of any such child who does not survive me, such issue to take by right of representation the share which such deceased child would have taken had such child survived me. If there shall be no beneficiary designated in paragraph A above available to take any share thereof (because no such beneficiary shall have survived me), the four-fifths (4/5) share otherwise allocable to the beneficiaries designated under paragraph A shall be distributed pursuant to the provisions of paragraph B and shall follow the fortunes thereof. If there shall be no beneficiary designated in paragraph B above available to take any share thereto (because no such beneficiary shall have survived me), the one-fifth (1/5) share otherwise allocable to the beneficiaries designated under paragraph B shall be distributed pursuant to the provisions of paragraph A and shall follow the fortunes thereof. ARTICLE IV. Survivorship Requirement: If any beneficiary fails to survive me for ninety (90) days, any bequest to that beneficiary shall pass as though the beneficiary had predeceased me. ARTICLE V. Appointment of Executor: I nominate and appoint STATE STREET BANK AND TRUST COMPANY, of Boston, Massachusetts, to be the Executor of this my Last Will and Testament. If it shall for any reason fail to qualify or cease to act as Executor, or shall decline such appointment, I nominate and appoint the following persons, in the order indicated, to serve as Executor: First, my brother, EUGENE P. TANGNEY; Second, my niece, MARY LOUISE COMUNE. I request that any Executor be appointed temporary executor upon application therefor. I herein specifically direct that any Executor or temporary executor be exempt from furnishing any surety or sureties on any official bond or bonds in such capacity. Any and all decisions, determinations or actions made or taken in good faith by my Executor pursuant to any of the powers or discretions given in this Will shall be final and binding on all parties interested in my estate. No Executor shall be liable for any error in judgment or for any act or default of any prior Executor. Any succeeding Executor shall have all the powers, discretions and immunities conferred herein on the original Executor. Whenever the word "Executor" is used in this Will, it shall also include any Executrix who may be acting hereunder or any Administrtor or Administratrix with the Will annexed. ARTICLE VI. Powers of Fiduciary: In addition to the powers given by law, my Executor shall have the following powers during the settlement and administration of my estate and prior to final distribution thereof, in each case to be exercised from time to time in the discretion of my Executor without order or license of any court, but in a fiduciary capacity: to retain any investments or property in the form received, although the same may not be considered a proper investment, without liability for the depreciation thereof; to invest or reinvest any or all property coming into its control or possession; to sell either at public or private sale, or to exchange or lease for any period of time any or all property, real or personal, in such manner and upon such terms as it deems advisable; to exercise stock options; to give options for sales or leases; to borrow money, with or without security, on such terms and conditions as my Executor may deem wise and to mortgage, pledge or grant security interests in any or all property, real or personal, as security for any such borrowing; to employ brokers, accountants, agents and attorneys, and to rely upon all statements and opinions of each such person, without liability for any neglect, omission, misconduct or default of any such persons; to compromise claims in favor of or against my estate on such terms as it deems advisable; to pay for the mailing or shipment of any articles of tangible personal property distributed in accordance with the terms of this Will; except with respect to specific bequests, to make distributions in cash or in kind or partly in each, and to that end allocate specific securities or other property, real or personal (including without limitation undivided interests in property), to any distributee even if as a result thereof distributions are not uniformly comprised, the determinations of my Executor concerning the value of any property to be distributed to be final and binding on all parties. No one dealing with my Executor need inquire concerning the validity of anything that is done or need see to the application of any money paid or property transferred to or upon the order of my Executor. ARTICLE VII. Distribution to Any Person Who Has Not Attained the Aqe of 21: If any payment or other distribution under the provisions of this Will is to be made to a person who has not attained the age of 21, my Executor in his sole and absolute discretion may make any such payment or distribution directly to such person or to the guardian or some relative of such person, or to any person as my Executor may designate, including my Executor, as custodian under the Uniform Transfers to Minors Act or any similar Act of any other jurisdiction. The receipt of such person, other person, or custodian shall be sufficient evidence of the discharge of the obligations of my Executor. There shall be no dollar limit on the amount that the executor may distribute to a custodian under any Uniform Transfers to Minors Act or any other mode of distribution permitted hereunder. ARTICLE VIII. Payment of Taxes, Debts and Expenses: Ail of my debts, funeral expenses and expenses of administration and all Federal or State taxes in the nature of estate, inheritance, succession, transfer or like taxes, including interest and penalties thereon, arising or owing on my death with respect to any property disposed of by this Will, property owned by me jointly, proceeds of insurance on my life or any other property however passing, shall be borne by and paid from the residue of my estate disposed of under Article III. My Executor shall have full power and authority to pay, compromise or settle any such obligations at any time. ARTICLE IX. Guardian Ad Litem: Insofar as permitted by law, I specifically request that no guardian ad litem or other person be appointed to represent the interests of minors, incompetents or persons unborn or unascertained in connection with the allowance of any accounts or other matters concerning this Will. ARTICLE X. Spendthrift Provisions: The interest of any beneficiary in any share or part of this Will, both as to principal and income, shall not be alienable, assignable, attachable, transferable nor paid by way of anticipation, nor in compliance with any order, assignment or covenant and shall not be applied to, or held liable for, any of their debts or obligations either in law or equity and shall not in any event pass to his, her or their assignee or trustee under any instrument nor under any insolvency or bankruptcy law, and shall not be subject to the interference or control of creditors, spouses or others. ARTICLE XI. Clarification: The word "issue" means the immediate and remote lawful and lineal descendants of the person referred to. Persons when legally adopted prior to attaining the age of 18 shall not be differentiated from blood descendants for any purpose, but any person who is adopted after attaining the age of 18 shall not be deemed a child or issue for purposes of this Will. Whenever the word "Executor" is used in this Will, it shall also include any executrix who may be acting hereunder, any administrator or administratrix with the Will annexed or any temporary executor. The masculine pronoun shall include the feminine pronoun, the feminine pronoun shall include the masculine pronoun, the neuter shall include the masculine or feminine pronoun, and the singular shall include the plural, wherever the context so permits. IN WITNESS WHEREOF, I, the undersigned Testatrix, do hereby declare that I sign and execute this instrument as my last will, that I sign it willingly in the presence of each of said witnesses, and that I execute it as my free and voluntary act for th~purposes herein expressed, all on this f~, day of ~ 19~. ' Ma ry~ina Tan g~, ~estatrix -4- We, the undersigned witnesses, each do hereby declare in the presence of the aforesaid Testatrix that the Testatrix signed and executed this instrument as her Last Will in the presence of each of us, that she signed it willingly, that each of us hereby signs this Will as witness in the presence of the Testatrix, and in the presence of each other, and that to the best of our knowledge the Testatrix is eighteen (18) years of age or over, of sound mind, and under no constraint or undue influence. Signed this f~ day of ~Q~. , 19~ A.D. ~tness Witness Address STATE OF MASSACHUSETTS COUNTY OF ~K~0~. ~q Subscribed, sworn to and acknowledged before me by the said Testatrix and witnesses this /57--day of ~' , ~9~ A.D. N ary Publ i My CommisSion Expires~: t angn -5- 9~:Ld 6t. 83_4 1;'0. COMMONWEALTH OF MASSACHUSETTS FIRST CODICIL TO LAST WILL AND TESTAMENT OF MARY JUSTINA TANGNEY : AUGUST 12, 1998 LAW OFFICES OF ROBERT A. GORFINKLE lnnn WARHINRTC)N STREET this Codicil as witness in the presence of the Testatrix, and in the presence of each other, and that to the best of our knowledge the Testatrix is eighteen (18) years of age or over, of sound mind, and under no constraint or undue influence. ~ day of~~~/] , 19~, A.D. Addre s s , ~,...~ ~_~) , ,~F~ _/~/~ .~P~- Address ! ~es~J '~' - - ' STATE OF MASSACHUSETTS Subscribed, sworn to and acknowledqed befor~ me by the said~/ Testatrix and witnesses this /~y of ~j~ ~ L 19~A.D. N~tary 9ub~c ;~~ ~ , ~ ~~~ ~y Commission Ex~ir~: ~~ ~ ~ TA~GN 0 3 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 004286 SALZMANN HUGHES & FISHMAN 95 ALEXANDER SPRING ROAD STE 3 CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 022-12-0130 FILE NUMBER: 2104-01 75 DECEDENT NAME: TANGNEY MARY JUSTINA DATE OF PAYMENT: 08/18/2004 POSTMARK DATE: 08/1 8/2004 COUNTY: CUMBERLAND DATE OF DEATH: 11/18/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $53,516.00 REMARKS' TOTAL AMOUNT PAID: SALZMANN HUGHES & FISHMAN $53,516.00 SEAL CHECK# 3092 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS R EV-1500 EX (6-0O) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFK;IAL USE ONLY FILE NUMBER 21 -- 04 0175 COUNTY' CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ Tangney Mary J 022-12-0130 U.I DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE '" 11/18/2003 I 8/29/1921 REGISTER OF WILLS ILl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z z O uJ O o ~ 1. Original Return ~4. Limited Estate J-~6. Decedent Died Testate (Attach copy of Will) ~-'~ 9. Litigation Proceeds Received L._J 2. Supplemental Return [~4a. Future Interest Compromise (date of death after 12-12-82) E~7. Decedent Maintained a Living Trust (Attach copy of Trust) E~ 3. Remainder Return (date of death pnor to 12-13-82) ----]5. Federal Estate Tax Return- Required -- 8. Total Number of Safe Deposit Boxes ~-~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) E~ 1 I. Election to tax under Sec. 9113(A) [Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO' NAME COMPLETE MAILING ADDRESS James D. Hughes, Esquire 95 Alexander Spring Road, Suite 3 FIRM NAME (If Applicable) SALZMANN, HUGHES & FISHMAN PC Carlisle, PA 17013 TELEPHONE NUMBER 717-249-6333 1. Real Estate (Schedule A) (1) 0 2. Stocks and Bonds (Schedule B) (2) 395,7(~ 3. Closely Held Corporation, Partnership or Sole*Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5.(ScheduleCaSh' BankE)Deposits & Miscellaneous Personal Property (5) 6,4 0~ ,.. 6. Jointly Owned Property (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) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 43,332 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schectule I) (10) 0 1 1. Total Deductions (total Lines 9 & 10) (11 ) 12. Net Value of Estate (Line 8 minus Line 11) (12) 3. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) (13) (14) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable st the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 6. Amount of Line 14 taxable at lineal rate z OFFICIAL USE ONLY 402,105 43,332 358,773 2,000 356,773 0 0 0 53,516 53,516 x.0 0 (15) x.0 45 (16) (17) (18) (19) 1 7. Amount of Line 14 taxable at sibling rate 0 x .12 18. Amount of Line 14 taxable at collateral rate 356,773 x .15 19. Tax Due .BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1000 Decedent's Complete Address: STREET ADDRESS 940 Walnut Bottom Road C,,mberland cITY Carlisle ziP 17013- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0 0 0 0 0 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 53,516 0 0 0 53,516 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 (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5B) 53,516 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; ....................... r'~ ~ b. retain the right to designate who shall use the property transferred or its income; ......... r--1 ~ c. retain a reversionary interest; or ................................ ['~ [~ d. receive the promise for life of either payments, benefits or care? ................. r-~ ~ 2. if death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ [~ [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [~ E~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have e~amined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on ail information of which preparer has any knowledge. ADDRESS 1208 Fleetwo Drive Carlisle, PA 17013 DAI~ REPRESENTATIVE 95 Spring Road, Ste. 3 Carlisle, PA 17013 For ~ates or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the nat value of transfers to or for the use of the surviving spouse is 3% (1.1) (i)]. after January 1, 1995, the tax rate imposed on the nat 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 assats and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate im posed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparant 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 decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whather by blood or adoption. 3W4646 1.000 REV-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Mary J. Tangney 21-04-0175 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 203,946 American Funds 4,240 Shares State Street Corporation TOTAL (Also enter on line 2, Recapitulation) 191,754 $ 395,700 3w4696 1,0o0 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Mary J. Tangney FILE NUMBER 21-04-0175 Include the proceeds of litigation and the date the proceeds were reCeived by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER D6SCRIPTION Citizens Bank, checking account TOTAL (Also enter on line 5 Recapitulation) $ 3W46AD 1.000 (If more space is needed, insert additionaJ sheets of the same size) VALUE AT DATE OF DEATH 6,405 6,405 EV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Mary J. Tangney 21-04- 0175 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 5. 6. 7. 2 3 FUNERAL EXPENSES: Sweeney Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Mar~' l',ou Comune Social Security Number(s) / EIN Number of Personal Representative(s) 140-40-9776 Street Address 1208 Fleetwood Drive City Carlisle State PA Zip 17013 Year(s) Commission Paid: 2004 Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees C~mBerland Law Journal Register of Wills The Sentinel - Legal TOTAL (Also enter on line 9, Recapitulation) $ 11,977 15,000 15,800 337 75 34 109 43,332 3W46AG 1.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Mary J. Tangney 21-04-0175 RELATIONSHIP TO DECEDENT AMOUNT OR SH ~,RE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) ,3F ESTATE I 2 3 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Mary Lou Comune 1208 Fleetwood Drive Carlisle, PA 17013 E. Kevin Tangney 6 Berkshire Road Williamsburg, VA 23185 Eva A. Tangney 4444 Webster Drive York, PA 17402 John D. Tangney 1633 Greenfield Avenue Los Angeles, CA 90025 Niece Nephew Sister-in-law Nephew 4/15 4/15 1/5 4/15 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. CHAR~ABLEANDGOVERNMENTALDISTRIBUTIONS St. Joseph's Church 556 Washington Street Quincy, MA 02169 2,000 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 2,000 3W46AI 1.000 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF MARY JUSTINA TANGNEY I, MARY JUSTINA TANGNEY, also known as M. Justine Tangney and Justine Tangney, of Quincy, Norfolk County, Commonwealth of Massachusetts, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all wills and codicils heretofore made by me. ARTICLE I. Bequest of TanHible Personal Property: I give and bequeath all my tangible personal property, including, without limiting the generality of the foregoing, furnishings, household equipment, silverware, rugs, objects of art, jewelry, clothing, vehicles, boats and books, including any insurance policies insuring the same, but not including money, securities, or other intangible personal property, to my brother, EUGENE P. TANGNEY, if he survives me, otherwise to my niece, MARY LOUISE COMUNE, if she survives me. I may leave a letter or memorandum requesting that specific items of tangible personal property be distributed to certain members of my family or others, and I request, without creating any legal obligation or trust of any kind, that my wishes be carried out. ARTICLE II. Monetary Bequest: I give the sum of Two Thousand Dollars ($2,000.00) to ST. JOSEPH'S CHURCH, 556 Washington Street, Quincy, Massachusetts. ARTICLE III. Residuary Estate: Ail of the rest, residue and remainder of my goods, property and estate, whether real, personal or mixed, of whatsoever consisting and wheresoever situated, of which I may die seized or possessed, expressly including any property over which I may have a general or special power of appointment (my "residuary estate"), I give, devise and bequeath as follows: A. Four-fifths (4/5) to my brother, EUGENE P. TANGNEY, if he shall survive me, otherwise said four-fifths (4/5) shall be distributed in equal shares among those of his children who survive me and to the issue who survive me of any such child who does not survive me, such issue to take by right of representaiton the share which such deceased child would have taken had such child survived me. B. One-fifth (1/5) to EVA E. TANGNEY, also known as EVELYN E. TANGNEY, (widow of my deceased brother, Daniel E. Tangney), if she shall survive me, otherwise said one-fifth (1/5) share shall be distributed in equal shares among the group consisting of those of the children of the said Eva E. Tangney and those of my said brother, Eugene P. Tan~ney, who survive me and to the issue who survive me of any such child who does not survive me, such issue to take by right of representation the share which such deceased child would have taken had such child survived me. If there shall be no beneficiary designated in paragraph A above available to take any share thereof (because no such beneficiary shall have survived me), the four-fifths (4/5) share otherwise allocable to the beneficiaries deSignated under paragraph A shall be distributed pursuant to the provisions of paragraph B and shall follow the fortunes thereof. If there shall be no beneficiary designated in paragraph B above available to take any share thereto (because no such beneficiary shall have survived me), the one-fifth (1/5) share otherwise allocable to the beneficiaries designated under paragraph B shall be distributed pursuant to the provisions of paragraph A and shall follow the fortunes thereof. ARTICLE IV. Survivorship Requirement: If any beneficiary fails to survive me for ninety (90) days, any bequest to that beneficiary shall pass as though the beneficiary had predeceased me. ARTICLE V. Appointment of Executor: I nominate and appoint STATE STREET BANK AND TRUST COMPANY, of Boston, Massachusetts, to be the Executor of this my Last Will and Testament. If it shall for any reason fail to qualify or cease to act as Executor, or shall decline such appointment, I nominate and appoint the following persons, in the order indicated, to serve as Executor: First, my brother, EUGENE P. TANGNEY; Second, my niece, MARY LOUISE COMUNE. I request that any Executor be appointed temporary executor upon application therefor. I herein sPecifically direct that any Executor'or temporary executor be exempt from furnishing any surety or sureties on any official bond or bonds in such capacity. Any and all decisions, determinations or actions made or taken in good faith by my Executor pursuant to any of the powers or discretions given in this Will shall be final and binding on all parties interested in my estate. No Executor shall be liable for any error in judgment or for any act or default of any prior Executor. Any succeeding Executor shall have all the powers, discretions and immunities conferred herein on the original Executor. Whenever the word "Executor" is used in this Will, it shall also include any Executrix who may be acting hereunder or any Administrtor or Administratrix with the Will annexed. ARTICLE VI. Powers of Fiduciary: In addition to the powers given by law, my Executor shall have the following powers during the settlement and administration of my estate and prior to final distribution thereof, in each case to be exercised from time to time in the discretion of my Executor without order or license of any court, but in a fiduciary capacity: to retain any investments or property in the form received, although the same may not be considered a proper investment, without liability for the depreciation thereof; to invest or reinvest any or all property coming into its control or possession; to sell either at public or private sale, or to exchange or lease for any period of time any or all property, real or personal, in such manner and upon such terms as it deems advisable; to exercise stock options; to give options for sales or leases; to borrow money, with or without security, on such terms and conditions as my Executor may deem wise and to mortgage, pledge or grant security interests in any or all property, real or personal, as security for any such borrowing; to employ brokers, accountants, agents and attorneys, and to rely upon all statements and opinions of each such person, without liability for any neglect, omission, misconduct or default of any such persons; to compromise claims in favor of or against my estate on such terms as it deems advisable; to pay for the mailing or shipment of any articles of tangible personal property distributed in accordance with the terms of this Will; except with respect to specific bequests, to make distributions in cash or in kind or partly in each, and to that end allocate specific securities or other property, real or personal (including without limitation undivided interests in property), to any distributee even if as a result thereof distributions are not uniformly comprised, the determinations of my Executor concerning the value of any property to be distributed to be final and binding on all parties. No one dealing with my Executor need inquire concerning the validity of anything that is done or need see to the application of any money paid or property transferred to or upon the order of my Executor. ARTICLE VII. Distribution to Any Person Who Has Not Attained the Aqe of 21: If any payment or other distribution under the provisions of this Will is to be made to a person who has not attained the age of 21, my Executor in his sole and absolute discretion may make any such payment or distribution directly to such person or to the guardian or some relative of such person, or to any person as my Executor may designate, including my Executor, as custodian under the Uniform Transfers to Minors Act or any similar Act of any other jurisdiction. The receipt of such person, other person, or custodian shall be sufficient evidence of the discharge of the obligations of my Executor. There shall be no dollar limit on the amount that the executor may distribute to a custodian under any Uniform Transfers to Minors Act or any other mode of distribution permitted hereunder. ARTICLE VIII. Payment of Taxes, Debts and Expenses: Ail of my debts, funeral expenses and expenses of administration and all Federal or State taxes in the nature of estate, inheritance, succession, transfer or like taxes, including interest and penalties thereon, arising or owing on my death with respect to any property disposed of by this Will, property owned by me jointly, proceeds of insurance on my life or any other property however passing, shall be borne by and paid from the residue of my estate disposed of under Article III. My Executor shall have full power and authority to pay, compromise or settle any such obligations at any time. ARTICLE IX. Guardian Ad Litem: Insofar as Permitted by law, I specifically request that no guardian ad litem or other person be appointed to represent the interests of minors, incompetents or persons unborn or unascertained in connection with the allowance of any accounts or other matters concerning this Will. ARTICLE X. Spendthrift Provisions: The interest of any beneficiary in any share or part of this Will, both as to principal and income, shall not be alienable, assignable, attachable, transferable nor paid by way of anticipation, nor in compliance with any order, assignment or covenant and shall not be applied to, or held liable for, any of their debts or obligations either in law or equity and shall not in any event pass to his, her or their assignee or trustee under any instrument nor under any insolvency or bankruptcy law, and shall not be subject to the interference or control of creditors, spouses or others. ARTICLE XI. Clarification: The word "issue" means the immediate and remote lawful and lineal descendants of the person referred to. Persons when legally adopted prior to attaining the age of 18 shall not be differentiated from blood descendants for any purpose, but any person who is adopted after attaining the age of 18 shall not be deemed a child or issue for purposes of this Will. Whenever the word "Executor" is used in this Will, it shall also include any executrix who may be acting hereunder, any administrator or administratrix with the Will annexed or any temporary executor. The masculine pronoun shall include the feminine pronoun, the feminine pronoun shall include the masculine pronoun, the neuter shall include the masculine or feminine pronoun, and the singular shall include the plural, wherever the context so permits. IN WITNESS WHEREOF, I, the undersigned Testatrix, do hereby declare that I sign and execute this instrument as my last will, that I sign it willingly in the presence of each of said witnesses, and that I execute it as my free an,d voluntary act for th~purposes herein expressed, all on this /~ day of ~ 19~_~. ' Ma ry~ina Tan g~, ~e'statrix -4- We, the undersigned witnesses, each do hereby declare in the presence of the aforesaid Testatrix that the Testatrix signed and executed this instrument as her Last Will in the presence of each of us, that she signed it willingly, that each of us hereby signs this Will as witness in the presence of the Testatrix, and in the presence of each other, and that to the best of our knowledge the Testatrix is eighteen (18) years of age or over, of sound mind, and under no constraint or undue influence. Signed this f~ day of ~~ , 19~ A.D. 'Witness Address STATE OF MASSACHUSETTS COUNTY OF ~K~~ Subscribed, sworn to and Testatrix and witnesses acknowledged before me by the sai~ this / ~/'-day of ~ , ~9~ A.D. N 'ary Publ'i~/~_~ - My Commission Explres:~,~g~D/~,~ FIRST CODICIL TO LAST WILL AND TESTAMENT OF MARY JUSTINA TANGNEY I, MARY JUSTINA TANGNEY, also known as M. Justine Tangney, and Justine Tangney, of Quincy, Norfolk County, Commonwealth of Massachusetts, declare this to be a Codicil to my Will dated May 1, 1998, hereby ratifying and confirming said Will in all respects save as herein changed. ARTICLE V. Appointment of Executor: I nominate and appoint my niece, MARY LOUISE COMUNE, to be the Executor of this my Last Will and Testament. If she shall for any reason fail to qualify or cease to act as Executor, or shall decline such appointment, I nominate and'appoint the following, in the order indicated, to serve as Executor: First, my brother, EUGENE P. TANGNEY; Second, STATE STREET BANK AND TRUST COMPANY, of Boston, Massachusetts. I request that any Executor be appointed temporary executor upon application therefor. I herein specifically direct that any Executor or temporary executor be exempt from furnishing any surety or sureties on any official bond or bonds in such capacity. IN WITNESS WHEREOF, I, the undersigned Testatrix, do hereby declare that I sign and execute this instrument as my Codicil, that I sign it willingly in the presence of each of said witnesses, and that I execute it as my~free and voluntary act for the purposes herein expressed, all on ~hiS/~~day of ~~~.~ ry.~t~na Tangney, T~)sta6rix We, the undersigned witnesses,~ch do hereby declare in the presence of the aforesaid Testatrix that the Testatrix signed and executed this instrument as her Codicil in the presence of each of us, that she signed it willingly, that each of us hereby signs this Codicil as witness in the presence of the Testatrix, and in the presence of each other, and that to the best of our knowledge the Testatrix is eighteen (18) years of age or over, of sound mind, and under no constraint or undue influence. ~ Signed this~_~ ness es s-'/,/ Q/~ ' day of~~., , 19b.~. A.D~. Address /~ ~~z~.(Y~,~ C~~ Address ./~ /~,~ ~. ~y Commission Expire~: ~~/ ~/ ~ ,~ TANC~0 3 STATE STREET CORPORATION c/o EQUISERVE TRUST COMPANY, N.A. P.O. BOX 43010 PROVI[~[~NC~, RI 0294o-3010 MARY dUSTINA TANGNEY 1208 FLEETWOOD DR CARLISLE, PA 17013-3571 For account information contact EQUISERVE TRUST COMPANY, N.A. By Internet: http://~Nww, eq uiserve.com Your initial Internet password is 77198426 By Telephone:- 800-426-5523 By Mail: EQUISERVE TRUST COMPANY, N.A. P.O. BOX 43010 PROVIDENCE, RI 02940-3010 STATE STREP_ I CORPORATION Account Number: 12464 Issue Issue Record ID Date COMMON 372510 04/01/2004 Current Dividend Check Number: 100163854 Payable ~ecord ~Dividend Gross Tax Amount Date /D~ate Shares ) Rate Amount Withheld Payable 04/15/2004 L 4,240.00.~00../$0.15000 $636.00 $0.00 $636.00 Total Payment $636.00 $0. oo $636. oo Year-To-Date Paid $1,272. oo $0. oo $1,272. oo 39420 State Street Corporation Historical Price Lookup Page 1 of 1 Home I Contact Us I Site Map Search [ ~ Advanced Search istate s:t[~et W0ddwi Overview lnvestor Relations Careers Media Community Affairs Corporate Governance · Share Information · Investor News · Annual Reports & Financial Trends · SEC Filings Historical Price Lookup Date requested: 11/18/2003 · Investor Events & Overvi Presentations Resea · Dividend Reinvestment Contact Information Inv, · Analyst Coverage Tradir · Investor Resources Security: ST'I' (Common Stock) Closing Price 49.85 Day's High 50.69 Day's Low 49.76 Day's Volume 1,234,800 shares Actual Price 49.85 Split Adjustment Factor 1:1 Hqw much would $.!C),0C)0 i_ny_e_s_t_e_d i0 S _T'[_._o.n_..th is~_d_aj:e be wo_~h today? SHARE ZNFORMATZC] Full .Stock Quote Price & Volume Char Historical Price Look DivLdend His[o.ry Invest me~t Re_t u_r n Ca!~uJat~.r NOTE: The Closing Price, Day's High, Day's Low, and Day's Volume have been adjusted to account for any stock splits and/or dividends which may have occurred for this security since the date shown above. The Actual Price is not adjusted for splits or dividends. The Split Adjustment Factor is a cumulative factor which encapsulates all splits since the date shown above. The closing price above is not necessarily indicative of future price performance. Copyright © 1998-2003 MarketWatch.com Inc. User agreement applies. Historical and current end-of-day data provided by Interactive Data Corp. Intraday data is at least 20-minutes delayed. All times are EDT. [ntraday data provided by S&P Comstock and subject to terms of use. Privacy I Legal httt~://investorrelations.statestreet.com/ireve/ir site.zhtml?ticker=STT&script=340&lavout=-6 CITIZENS BANK 525 William Penn Place I Suite 153-2510 Pittsburgh, PA 15219 May 2, 2004 SALZMANN HUGHES & FISHMAN P C 95 ALEXANDER SPRING RD SUITE 3 CARLISLE, PA 17013 Estate of MARY JUSTINA TANGNEY Date of Death: Nov 18, 2003 SSN: 022-12-0130 Dear Sir/Madam: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 412-867-3858. Sincerely, Alex Holmes Operations Services CITIZENS BANK Account Number 1107885997 Account Title M JUSTINA TANGNEY OR MARYLOU T COMUNE 5/14/1987 Checking Date Opened Account Type Principal Balance as of DOD Interest fi.om Last Posting to DOD Account Balance as of DOD $6,404.91 $ 0.00 $6,404.91 YTD Interest to DOD $ 0.85 FINANCIAL PLANNING, INC. REGISTERED INVESTMENT ADVISOR Clark Associates 145 South Route 73 Braddock, New Jersey 08037 www. clarkassociates, net mail@clarkassociates, net Fax: (609)-567-2028 Phone: (609)-567-1884 April 19, 2004 James D. Hughes, Esq. Salzmann, Hughes & Fishman, P.C. 95 Alexander Spring Road, Suite 3 Carlisle, PA 17013 RE: Estate of Mary Justina Tangney Date of Death: November 18, 2003 Social Security #: 022-12-0130 Dear Mr. Hughes: Per your request, enclosed please find Ms. Mary Justina Tangney's date-of-death balance as shown on the Value of Account investment report. Changing Ms. Tangney's account to an estate account is in process. If you have any questions, please call. WHC:dfd Enc. Cordially, ,~ W.' It0'W~d:'Clark, Jr., CFP, ChFC, CLU Securities Offered Through ProEquities, Inc. - Member, NASD and SIPC Clark Associates Financial Planning, Inc. is not affiliated with ProEquities, Inc. THE CLARK FAMILY -- SERVING THE PUBLIC SINCE 1884 Ms. M. Justina Tangney Value by Account Number As of November 18, 2003 Own Own End Cat ID Value 00068293783 Amer Balance A Cap Inc Build A Income Fund A Intermed Bond A U.S. Treas Money A Total MJT MJT MJT MJT MJT 24,176 23,792 24,077 131,778 123 203,946 This report is not the official statement of your assets. Page 1.1 Value by Account Number Prepared 04/19/2004 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND MARY LOUISE CCMUNE being duly sworn according fo law, deposes and says that she is the Executrix of the Estate of Mary Justina Tangney late of ---.qouth. Middle,-on_Township , Cumberland County, Pa., deceased and that the within is an inventory made by her , the said executrix of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedenf's death. and subscribed before me, Notarial Seal Jm~luelJne L. Drawbaugh, Notary Public South MiddJeton Twp., Cumberland County My Commission Expires Aug. 14, 200 Member, Pennsylvania Associat/on O~tades Date of Death 1208 Fleetwood Drive Carlisle, PA 17013 Address November 2003 Day Month Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. , Inventory of the real and personal estate of MARY JUSTINA TANGNEY deceased American Funds State Street Corporation, 4240 shares con, non stock Citizens Bank, checking account 203946 191754 6405 $402105 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA Z71ZB-0601 COHNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOHANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-i~4? EX AFP (01-03) JANES D HUGHES SALZNANN ETAL 95 ALEXANDER S~RING CARLISLE DATE lO-11-200q ESTATE OF TANGNEY DATE OF DEATH 11-18-2003 FILE NUNBER 21 0q-0175 COUNTY CUNBERLAND ACN 101 Aaoun~ Rimi:k:kad NARY J HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETA/N LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF TANGNEY NARY J FILE NO. 21 0~-0175 ACN 101 DATE 10-11-200q TAX RETURN )lAS: (X) ACCEPTED AS FILED ( )' CHANGED RESERVATION CONCERN/NG FUTURE TNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Esta:ka (Schedule A) 2. 3. 5. 6. 7. 8. ORIGINAL RETURN (1) S:kocks and Bonds (Schedule B) (2) Closely Held Stock/Par:knarship Intaras:k (Schedule C) (3) Mor:kgegas/No:kes Raca/vabla (Schedule D) (~) Cash/Bank Daposi:ks/Misc. Personal Proper:ky (Schedule E) (5) Join:kly Owned Property (Schedule F) (6) Transfers (Schadul~ G) (7) To:kal AssaYs APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Ada. Cos:ks/Misc. Expanses (Schedule H) 10. Dab:ks/Mor:kgaga Liab~li:kias/Lians (Schedule Z) 11. Tote1 Daduc:kions 12. Ne:k Value of Tax 15. (9) (10) Chari:kabla/Govarnaental Baquas:ks; Non-alec:kad 9115 Trus:ks (Schedule J) Na:k Value of Es:ka:ka Subjac:k :ko Tax 395~700.00 .00 6~05.00 .00 .00 NOTE: To insure proper cradi:k :ko your accoun:k, submi:k :kha upper por:kion .00 of :khis for. ~:kh your (8) q3,332.00 .O0 (t~) ~3.332.00 (lZ) 358,773.00 (13) Z,O00.O0 (1~) 356,773.00 NOTE: ASSESSHENT OF TAX: 16. Amoun:k of Lina 16. Amoun:k of Line 17. Amoun:k of LAne lq a:k Sibling rata 18. Aaoun:k of 19. Principal Tax Due TAX CREDZTS: PAYMENT RECETpT DZSCOUNT DATE NUMBER INTEREST/PEN PAID (- 08-18-ZOOq CDOOq286 .00 (25) .00 x O0 : .00 (16) .00 x Oq5 = .00 (17) . O0 x 12 = .00 (18) 356,773.00 x 15 = 53,516.00 (19)= 53,516.00 AMOUNT PAID If an assessment was issued previously, reflect figures that include the total of ALL returns assessed to date. lines 14, 15 and/or 16, 17, 18 and 19 will 53,516.00 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. q02,105.00 TOTAL TAX CREDITi 53,516.00 BALANCE OF TAX DuEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) .00 RESERVATION: Estates of decedents dying on or before Decaaber 1Z, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class D (collateral) baneficiarias of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the 1aclu1 Class B (collatara1) rate an any such future interast. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CDRRECTIONS: DISCOUNT: PENALTY: To fulfill the requirements of Saction Z160 of the Inharitance and Estate Tax Act, Act g$ of ZOO0. (TI P.S. Section 9160). Detach the top portion of this Notice and submit with your payaant to the Register of Hills printed on the reverse sida. --Make check or money order payable to: REGXSTER OF RXLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may bo requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Mills, any of the 23 Revenue District Offices, ar by calling the special gA-hour answering service for forms ordering: 1-BOO-36Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-667-30Z0 (TT only). Any party in interest not satisfied eith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object ~ithin 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-1OZ1, OR --election to have fha matter determined at audit of the account of fha personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assassmant should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB060i, Harrisburg, PA 17lIB-060! Phone (717) 787-6505. See page S of tha booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of adeinistrativaly correctable errors. If any tax due is paid within three (3) calendar months altar tho decedent's death, a five percent (SI) discount of tha tax paid is allowed. Tha 15Z tax amnesty non-participation penalty is coaputad on the total of tha tax and interest assessed, and not paid balers January 18, 1996, the first day after fha end of the tax amnesty period. Thins non-participation penalty is appealable in the same manner and in tha the same time pariod as you mould appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquancy, or nine (9) months and one (1) day free the date of death, to tha date of payment. Taxes which became dalinquent before January l, 19BI bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000166. All taxes which became delinquent an and after January 1, 198Z will bear interest at a rate ehich will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable intarest rates for 198Z through ZOOq are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor ~ ZOZ .oogsq8 ~)'~ - 1991 11Z .000301 1985 16Z .000638 199Z 92 . O00Z~7 1984 Ill .000501 1995-1996 7Z .OOO19Z 1985 157. .000556 1995-1998 97. .O00Zq7 1986 lOX . O00ZTq 1999 7Z .000192 1987 lOX .000274 ZOO0 7Z .000192 --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPATD Interest Daily Year Rate Factor ~ 9Z .O00Zq7 ZOOZ 67. .000166 2005 5Z .000157 2006 6Z .000110 X NUNBER OF DAYS DELIN;IUENT X DALLY TNTEREST FACTOR --Any Notice issued after tha tax becomes dalinquent will reflact an interest calculation to fiftaen (15) days beyond the date of the assessment. If payment is made after tha interest computation date shown on the Notice, additional interest must be calculatad. STATUS REPORT UNDER RULE 6.12 Name of Decedent: MARY JUSTINA TANGNEY Date of Death: November 18. 2003 No. 21-04-0175 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: --.X.- Yes _ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes X 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? X Yes No d. Copies of receipts, releases, joinders and all accounts may be filed w' Cler of attached to this repo vals of formal or informal rphan's Court and may be Date: 1/11/05 LI.._ C~(/) LLJ .. c::> CJ: ::- q ....,--, s~~_; L~~ C'J (:5 Li..,1 0: C'") Ln ~:J ~ c: .. c cry 2:;~~~': 1.1..-'";:,. U~L C') "':c.. ..n: -) I.r:~ ~ =- '" Capacity: X Personal Representative Counsel for Personal Representative D JY'