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HomeMy WebLinkAbout04-0486Estate of Dorothy E. Chestnut Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Dorothy E. Chesnut No. ~;),.I also known as Janet L. Neidigh Petitioner(s), who is/are 18 years of age or older, apply(les) for: , Deceased Social Security No. 185560908 (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or [~ Decedent, dated 1/3/2000 and codicil(s) dated no exceptions named in the Last Will of the State relevant circumstances, e.g., renunc at on, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland residence at 85 Gobblers Knob Road, Upper Mifflin Township, Cumberland County, Newville, PA 1~.41 (list street, number and municipality) Decedent, then 82 years of age, died May 4 ,2004 , at 85 Gobblers Knob Rd., Newville, PA (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Tota~ ..................................................................................................................... $ Real Estate situated as follows: Gobblers Knob Road, Upper Mifflin Township, Cumberland County, Newville, PA County, Pennsylvania, with his/~ last family or principal 50,000.00 350,000.00 400~000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence Janet L. Neidigh, 455 Mickey Inn Road, Chambersburg, PA RW-7 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and 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 Decedent, Petitioner(s) will well and truly administer the estate agcording to law. . . beforeSW°rn tOmeandthisaffirmed/.~r~,.and subscribedday of Janet L. Neidigl~ May, 2004 DECREE OF REGISTER CUMBERLAND COUNTY Estate of Dorothy E. Chesnut also known as Deceased No. ,-L.~, I -C)LJ-- Social Security No: 185560908 Date of Death: 5~4~2004 AND NOW, May ~ ~-~---~ , 2004 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters I~ Testamentary I~ of Administration are hereby granted to Janet L. Neidi,qh (c.t.a., d.b.n.c.t.; pendente lite~,durante absent a; durante minodtate) in the above estate and that the instrument(s), if any, dated 1/3/2000 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $ Short Certificate(s) ............... $ I.~. Renunciation .......................... $ Affidavit ( ) ....................... $ Extra Pages ( ) .............. $ Codicil ................................. $ JCP Fee ................................. $ 10.00 Inventory & Tax Forms ............. $ Other ...................................... $ TOTAL ............................. $ ,,.~-"/-'/. OD ~ RW-7A Attorney: Joel R. Zullincjer, Esq. I.D. No: 17516 Address: 14 North Main Street, Suite 200 Chambersburg Telephone: 717-264-6029 PA 17201 DATE FILED: 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 10327071 No. H105.143 Rev 2,87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH ° VITAL RECORDS CERTIFICATE OF DEATH rENT NAi~{E OF DECEDENT (First, Middle, Last} SEX S~IAL SECURI~ NUMB~ ' ' ' '"~ ~. ~rothv E. Chest~ zFe~le ~. 18~ -- 56 ''~ 0~8 I~. ~v 4, 2~  AGE(Last Bi.day) [ UNDER 1 YEAR Yes ~ No E~ ~ Ne~~, SUR~VINQ ~OUSE 85 ~le~s ~ob R~d RESIDENCE FATHER'S NAME {F~L ~, L~{) SIGN~.p~ FUNE~L ~VICE ~E~R p~S~iNG ~ SUCH UCENSE NUMaER N~E ~D ADDRESS ~ FAC~Li~ ~-Ro~h ~R~F~R (~ ~ ~) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing witness to the will/codicil presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that ~ ~._~c~ present and saw the testat ~,~'~ ,t.. sig~ the same and that~t~V,~-signed as a~x~itneSs at the request of testat-.,xSot in h a~r- presence and (in the presence of each other) (in the pres/e~ce of the other bubscribing witness(es). Sworn to or affn-med and subscribed before (~~-~N ~~~ me this ~_¥~lay of ~U~ ~j~' ~ ~_'}~kP.~,z[a~ ~-n J, ~.-.~.~ , ~:r~,.,~ (Address) : ' ~' (Name) (Address) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing wimess to the will/codicil presented herewith, (each) being duly qualified according to lav~depose(s) a.nd.say(s) ~ ~/~--~ ..IA./~., ~ present and saw the testat.~ ~' .~', sig~ sa~me and-tha-t _~O__,~.,.signed as a witness at the request of testat.~f__ in h_~_.~_' presence and (in the presence of each other) (in the presence of the other subscribing witnesses). Sworn to or affirmed and subscribed before this L~ay of me (Name) (Address) JRS - 5,.1 chestnut.2 October. 4, 1999 LAST WILL AND TESTAMENT I, Dorothy E. Chestnut, of 66 Gobblers Knob Road, Newville, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby declare this to be my will, hereby revoking any and all former wills and codicils thereto by me heretofore made. I direct that all my just debts and funeral expenses, including all expenses of my last illness, shall be p~d from my estate as soon as practicable after my decease as a part of the expense of the administration of my estate. II. I give the sum of $2,000.00 cash to Hagerstown Union Rescue Mission, Hagerstown, Maryland, to be used for general purposes. III. I give, devise and bequeath the residue of my estate of every nature and wherever situate to Leroy C. Chestnut, Betty Jane Eyer, Clarence E. Chestnut, Judy B. Keim, Janet L. Neidigh, James E. Chestnut, and Sharon K. Schubert, in equal shares, provided that the share of any beneficiary who predeceases me or dies on or before the thirtieth day following my death shall be distributed to said beneficiary's issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share or shares of my other beneficiaries named in this paragraph, equally. IV. Any fiduciary under this will shall have the following powers in addition to those vested in them by law and by other provisions of my will applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, without regard to any principle of diversification of risk. B. To invest in all forms of property including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of risk. C. To sell at public or private sale, to exchange or to lease for any period of time any real or personal property and to give options for sales, exchanges or Page 2 Do E o leases, for such prices and upon such terms or conditions as they deem proper. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. To compromise any claim or controversy. To distribute in cash or in kind or partly in each. To hold property in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. Ve I direct that all taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. VI. I appoint Janet L. Neidigh as executrix of this my will. Should Janet L. Neidigh predecease me, fail to qualify or cease to act, I appoint James E. Chestnut as executor of this my will. VII. No bond shall be required of any fiduciary hereunder in any Page 3 jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, consisting of five typewritten pages, the first three of which bear my signature purpose of identification this in the margin for the 3-~- day of (SEAL) Signed, sealed, published and declared by the above-named testatrix as and for her last will and testament in our presence, who in her presence, at her request and in the presence of each other have hereunto set our hands as attesting witnesses. ~Wek Dorothy E. Chestnut, ~0~ f-~~~ and testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and testament and that she executed it as her free and voluntary act for the purposes therein expressed Page 4 and that each of the witnesses, in the presence and hearing of the said testatrix, signed the will as witnesses and to the best of their knowledge, said signer was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~i~WmtneWith~ss' _ ~ Subscribed, sworn to and acknowledged before me by the above-named signer and subscribed and sworn to before me by the above-named witnesses this day of , 19 Notary Public Page 5 Estate of Dorothy E. Chestnut Cumberland County CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Dorothv E. Chestnut Date of Death: 5/4~2003 Will No. 2004-00486 Admin. No. 21-04-0486 To the Register: I certify that notice of (beneficial interest) estate administration 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 6/16/2004 . Name Address Hagerstown Union Rescue Mission, Inc. Sharon K. Schubert Judy B. Keim 125 N. Prospect Street Haqerstown MD 21740 16 Dartmouth Court Mechanicsburq PA 17055 237 Middle Road Newville PA 17241 Betty Jane Eyer 926 Roxbury Road Newburq PA 17240 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: no exceptions Date: 6/15~2004 · '- :;[ ~"~: :-' ~?0.. Capacity: Signature Name: Joel R. Zullinger Address: 14 North Main Street, Suite 200 Chambersburq PA 17201 Telephone(264)-6029 X Personal Representative Counsel for Personal Representative Dorothy E. Chestnut Continuation of Certification of Notice Under Rule 5.6(a) Page 1 5/4/2003 Names and addresses Name Leroy C. Chestnut James E. Chestnut Address 910 Bridgewater Road Newville 1000 Roxbu~ Rod PA 17241 Newburg Janet L. Neidigh 455 Mickey Inn Road Chambersburg Clarence E. Chestnut 120 Eberly Road Newville PA PA PA 1724il 17201 17241 LAW OFFICES OF ZULLINGER- DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax: 717-264-1884 zulngrlaw~earthlink.net Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax: 717-530-5222 davish~cvn.net August 3, 2004 Register of Wills Cumberland County Couzthouse Carlisle, PA 17013 Dear Register: RE: Estate of Dorothy E. Chestnut, File No. 21-04-0486 Enclosed is check payable to you as agent in the amount of $20,306.25, representing prepayment on PA Inheritance Tax for the above estate. The prepayment is based on an esmmated taxable estate of $475,000.00, taxable at 4.5% or $21,375.00, less 5% discount of $1,068.75, for a net payment of $20,306.25. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OFINDIVlDUAL TAXES DEPT. 280601 HARRISBURG, PA17128~)601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 004237 ZULLINGER JOEL R 14 NORTH MAIN STREET,SUITE 200 CHAMBERSBURG, PA 17201 ........ fold ESTATE INFORMATION: SSN: 185-56-0908 FILE NUMBER: 21 04-0486 DECEDENT NAME: CHESTNUT DOROTHY E DATE OF PAYMENT: 08/04/2004 POSTMARK DATE: 08/03/2004 ;OUNTY: CUMBERLAND DATE OF DEATH: 05/04/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $20,306.25 TOTAL AMOUNT PAID: ~20,306.25 REMARKS: SEAL CHECK//8 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Recor(;c_d-©f~;: of '04 ~tJ5 -4 F12:30 C;lerk- ,ct C,t.~b6 PA O CERTIFICATION OF NOTICE UNDER RULE S.6(a) Date of Death: /~ //it/f~ ~(~ / WillNo. 0~/-- /~-~-- /~/~ Admin. No. To the Register: I certify that notice of (beneficial interest) ~ required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries Of the above-captioned estate on : Name Address . . ., , . Notice has now been given to all persons entitled thereto under Rule 5.6(a) except. Date: Signature Name Capacity: __ Personal Representative I/Counsel for personal representative COMMONWEALTH Of PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 260601 HARRISBURG, PA 17126-0601 DECEDENT'S HAME (LAST, REST, AND MIDDLE INIT{Al Chestnut~ Dorothy E. DATE OF DEATH {MM-DD-Year} 05/04/2004 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT JDATE OF BIRTH (MM-DD-Year) 09/15/1921 OFFICIAL USE ONLY FILE NUMBER 2 1 -0 4 0 4 8 6 SOCIAL SECURITY NUMBER 1 8 5-5 6-0 9 0 8 THIS RETURN MUST BE FILED IN DUPLICATE Wrl'H THE REGISTER OF WILLS ( F^"PL BLE) SURWWNC S.OUS.'S.AME ILAST,.,RST.^ND.,DDLE,H,T,^LI SOC ^L BBCU.,TY HUMSER [] 1. Original Retum [] 2. SupplementalRetum [] 3. RemainderRetum [] 4. LimitadEstato [] 4a. FutarelnterestCompromise(damorae~a~,2.,2.a2) [] 5. FeqeralEstateTaxRetumRequired [] 6. Decedent Died Testata ~tachcopyol'all) [] 7. DecedentMaintainedaLivingTrust(^=hcop~,o, Tr~st) __0 8. TotalNumberofSafeDepositSoxes [] 9. Litigatieo Proceeds Received [] 10. Spousal Povedy Credit (,~a~, oraea~ ~e~,se, ~2-31-9~ an,~ 1-1-95) [] 11. E~ection to tax under Sec. 9113(A) (A~aCh Sch O} THIS SECTION MUST BE COMPLETED~ ALL CORRESPONDENCE AND cONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO) ? NAME COMPLETE MAILING ADDRESS 14 North Main Street, Suite 200 Z X I-- Joel R. Zullin,qer FIRM NAME (If Applicable) Zullin.qer Davis, P.C. TELEPHONE NUMBER 1717)264-6029 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedute D) (4) 5, Cash, Bank Deposits & Miscellaneous Personal Properb/ (5) (Schedule E) 6, Jointly Owned Properly (Schedule F) (6) ] Separate Billing Requested 7. Intar-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines I-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabil~es, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) Chambersburg 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) _ ,. PA 17201 .~Tn:;=~rit'~ ~; ~ OFFI~A[?tJSE ONLY (6) (11) (12) (13) (14) 538,046.12 59~458.56 6~428,23 65~886.79 472~159.33 2~000.00 470~159.33 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amoun! of Line 14 taxable at collateral rate 19. Tax Due 0.00 x __ (15) 470~159.33 x .045 (16) O.00 x .12 (17) 0.00 x .16 (16) (19) 0.00 21~157.17 0.00 0.00 21~157.17 Decedent's Complete Address: STREET ADD~ESS 85 Gobblers Knob Road Newville CITY Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 20,306.25 1,068.75 3. Interest/Penalty if applicable D. Interest E. Penalty I STATE PA I zip 17241 (1) Total Credits ( A + B + C ) (2) Total Interest]Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 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. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 21,157.17 21,375.00 Q00 217.83 0.00 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the dght to designate who shall use the property transferred or its income; ........................................ [] [] c. retain a reversionary interest; or ...................................................................................................... [] [] d. receive the premise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer preperty 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? ................. [] [] 4. Did decedent own an Individual Refirement Account, annuity, or other non_prabete preperty 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 pe,',~t;=, of perjury, I declare [hat I have examined this return, including accompany ng schedules and sat emenls, and to the best of my knowatdge and be e, t s true, correct and comgete. Declaration of preparer ather than the personal representative is based on all in formation of which prepacef h~ a~y knowledge, SIGNATURE OF, PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS 4~5 Mickeylnn Road Chambersbur9 SIG NAT U R E ~¢I~OT H,~HA N,~ E S E N/~/E ' ADDRESS lj4'/~orth Main Stre)~,t~uite'~0-0 ]/- - C~ambersburg ~ ~/ PA 17201 DATE -o,,/ PA 17201 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is F2 P.S. §9116 (a) (1.1) For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax tatum 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 imposed on the net value of transfers from a deceased child [wenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% J72 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 Pineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate im posed 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, whether by blood or adoption. REV-1502 EX ~: (6-9S) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Chestnut. Dorothv E ;~1 04 0486 All real property owned solely or as a ~=...~ in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or se~l, both having reasonable knowledge of the relevant facts, Real propert'j which is jointl'/-owned with right of su~ivorehip must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Sross proceeds from sale of tract of real estate known as 66 Gobblers Knob Road, Newville, PA, to Todd L. Chestnut Gross proceeds from sale of tract of real estate being known as 85 Gobblers Knob Road, NewvilJe, PA, to Paul J.VanasdJen VALUEAT DATE Of DEATH 350,000.00 120,000.00 TOTAL (Also enteron line 1, Recapitulation) $ 470,000.00 (If rr~re 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 Chestnut. Dorothv E. FILE NUMBER 21 04 Include the pmceeds of litigation and the data the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F, DESCRIPTION ITEM NUMBER 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Gross proceeds from sale of personal property by Dan Hershey Auctioneering Service, with copy of sale statement attached Checking Account #33-05430, Farmers and Merchants Trust Company, including interest accrued to date of death Checking Account #70~77556, Farmers and Merchants Trust Company, including interest accrued to date of death Prime Share Account, Patriot Federal Credit Union Certificate of Deposit, Patriot Federal Credit Union, including interest accrued to date of death Received on proration of real estate taxes, sale of real estate to Todd L. Chestnut Received on proration of real estate taxes, sale of real estate to Paul J. Vanasdlen Cash Refund, Valley Times Refund, Sprint Refund, Nationwide Insursnce Property tax rebate Refund, Millville Mutual Insurance Company 0486 VALUEATDATE OF DEATH 17,386.50 5,339.66 13,920.65 5.12 25,044.88 4,941.28 561.99 249.00 16.12 9.92 22.00 500.00 49.00 TOTAL (Also enter on line 5, Recapitulation) $ 68~046.17 (If more space is needed, insert additional sheets of the same size) OMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Chestnut. Dorothy E. ITEM NUMBER 8. 9. 10. 12. 13. 15. Debts of decedent must be reported on Schedule 1. FILE NUMBER 21 O4 DESCRIPTION FUNERAL EXPENSES: Hoffman-Roth Funeral Home, funeral service Minister for funeral service Westminster Cemetery, grave opening ADMINISTRATIVE COSTS: Personal Representative's Commissions NameofPersonalRepresentative(s) Janet L. Neidi,qh social Security Number(s)/EIN Number of Pemonal Representative(s) StreetAddress 455 Mickey Inn Road 208-42~758 city Chambersburg State PA Year(s) Coremission Paid: 2004 AttomeyFees Joe) R. Zullinger Family Exemption: (If decedenrs address is not the same as clairnant'e, attach explanation) Claimant Zip 17201 Street Address City State Zip Relationship of Claimant to Decedent PrebateFees petition for probate 340.00; extra pages 12.00; short certificates 15.00; JCP fee 10.00; filing return 28.00 Ac~x~untanfs Fees Tax RebJm Preparer's Fees Fee for estate checks Farmers and Merchants Trust Company, supplying date of death balance on accounts Diversified Appraisal Services, appraisal of real estate Hershey Auctioneering Service, commisson and expenses of public sale Adams Electric, utilities Recorder of Deeds, recording subdivision plan prior to sale of real estate Notary fee on deed to Todd L. Chestnut Transfer tax on sale to Todd L. Chestnut Frances E. Oiler, real estate taxes paid at sale to Todd L Chestnut Barrick's Plumbing, plumbing repairs to decedent's residence prior to sale Transfer tax on sale to Paul J. Vanasdlen Adams Electric, utilities on decedent's residence AMOUNT 6,521.00 200.00 995.00 19,00Q00 19,000.00 0.00 405.00 0.00 0.00 38.50 15.00 275.00 1,721.75 94.10 12.00 4.00 3,500.00 5,362.68 389.57 1,200.00 30.06 TOTAL (Also enter on line 9, Recapitulation) I $ 59,458.56 (If more space is needed, insert additional sheets of the same size) R~V-1512 EX* (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Chestnut. Dorothv E. Include unreimbursed medical expenses. DESCRIPTION FILE NUMBER 21 g4 048~ ITEM NUMBER 2. 3. 4. 5. 6. Medical supplies pumhased prior to death Adams Electric, utilities due at death Frances E. Oiler, Tax Collector, school taxes due on decedent's residence Hovereund Corporation, motorized wheelchair purchased by decedent prior to death, clairT submitted to Medicare but denied West Shore EMS, ambulance transport Sprint, telephone service due at death TOTAL (Also enter on line 1 O, Recapitulation $ VALUEAT DATE OFDEATH 49.00 53.45 615.16 5,577.80 108.21 24.61 6~428 23 (If mom spa~ b n~ded, inseA addi~onal sh~ of the same size) REV-1513 EX + (9430) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Chestnu Dorothv E. NUMBER i. 1. 2. 3. 4. 5. 6. 7. 1. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distdbutbns, and transfers under Sec. 9116 (a) (1.2)] Leroy C. Chestnut 910 Bridgewater Road Newville, PA 17241 Betty Jane Eyer 926 Roxbury Road Newburg, PA 17240 Clarence C. Chestnut 120 Eberly Road Newville, PA 17240 Judy B. Keim 237 Middle Road Newvil~e, PA 17241 James C. Chestnut 1000 Roxbury Road Newburg, PA 17240 Sharon K. Schubert 16 Dartmouth Court Mechanicsburg, PA 17055 Janet L. Neidigh 455 Mickey Inn Road Chambersburg, PA 17201 FILE NUMBER 21 04 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Lineal Lineal Lineal Lineal Lineal Lineal Lineal 0486 AMOUNT OR SHARE OF ESTATE one-seventh of residue 3ne-seventh of residue one-seventh of residue one-seventh of residue one-seventh of residue :}ne-seventh of residue ~ne-seventh of residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Hagerstown Rescue Mission, Inc. 125 N. Prospect Street Hagerstown, MD 21740 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) 0.00 2,000.00 2,000.00 Continuation of REV-1500 Inheritance Tax Return Resident Decedent C'hestnut. Dorothy E. 21 Decedent's Name Page 1 04 0486 File Number Schedule H - Funeral Expenses & Administrative Costs - B7. ITEM NUMBER DESCRIPTION 19. 20. 21. Adams Electric, final utilities on decedent's residence Sprint, telephone service to residence Lltitz Mutual Insurance Company, insurance on farm real estate AMOUNT 6.86 59.04 629.00 SUBTOTAL SCHEDULE H-B7 694.90 LAST WILL AND TESTAMENT I, Dorothy E. Chestnut, of 66 Gobblers Knob Road, Newville, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby declare this to be my will, hereby revoking any and all former wills and codicils thereto by me heretofore made. I direct that all my just debts and funera!__ expenses, including all expenses of my last illness, shall be p.a~_'d from my estate as soon as practicable after my decease as a part of the expense of the administration of my estate. II. I give the sum of $2,000.00 cash to Hagerstown Union Rescue Mission, Hagerstown, Maryland, to be used for general purposes. III. I give, devise and bequeath the residue of my estate of every nature and wherever situate to Leroy C. Chestnut, Betty Jane Eyer, Clarence E. Chestnut, Judy B. Keim, Janet L. Neidigh, James E. Chestnut, and Sharon K. Schubert, in equal shares, provided that the share of any beneficiary who predeceases me or dies on or before the thirtieth day following my death shall be distributed to said beneficiary's issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share or shares of my other beneficiaries named in this paragraph, equally. IV. Any fiduciary under this will shall have the following powers in addition to those vested in them by law and by other provisions of my will applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, without regard to any principle of diversification of risk. B. To invest in all forms of property including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of risk. To sell at public or private sale, to exchange or to lease for any period of time any real or personal property and to give options for sales, exchanges or Page 2 Do $ o leases, for such prices and upon such terms or conditions as they deem proper. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. To compromise any claim or controversy. To distribute in cash or in kind or partly in each. To hold property in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. I direct that all taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. VI. I appoint Should Janet L. act, I appoint Janet L. Neidigh as executrix of this my will. Neidigh predecease me, fail to qualify or cease to James E. Chestnut as executor of this my will. VII. No bond shall be required of any fiduciary hereunder in any Page 3 jurisdiction. IN WITNESS W~EREOF, last will and testament, first three of purpose of I hereunto set my hand and seal to this my consisting of five typewritten pages, the which bear my signature in the margin for the identification this ~ day of (SEAL) Signed, sealed, published and declared by the above-named testatrix as and for her last will and testament in our presence, who in her presence, at her request and in the presence of each other have hereunto set our hands as attesting witnesses. the testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and testament and that she executed it as her free and voluntary act for the purposes therein expressed Page 4 and that each of the witnesses, in the presence and hearing of the said testatrix, signed the will as witnesses and to the best of their knowledge, said signer was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ,~% Wit~-~ss' -'/'//~- ~ Subscribed, sworn to and acknowledged before me by the above-named signer and subscribed and sworn to before me by the above-named witnesses this __ day of , 19 Notary Public Page 5 303. CASH FROM BORROWER 5,000.00 117,759.24 6,815.16 603. CASH TO SELLER 119,746.83 958.75 38.50 1,200.00 1,200.00 LJ ^. Settlement Statement U.$.OepartmemofHou*~ngandUrbanOovolopmont B. Type of Loan OMB NO. 2502-0265 REV HUD-I (3/861 C, Note: It~ms merged '(p o.c )" ~'~re ~a~ o~tside the dosing; Ihey a~ show~n here [<x in}~at ~ ~ ~u~e~ls I Tiredness Se~lement System I E. NAME OF SELLER: Estate of Dorothy E. Che~n~ ADDRESS: ~o Zulling~.Davis, 14 N Main ~reet, Chambembu~, PA 17201 F NAME OF LENDER: Fu~on Bank ADDRESS: P.O. Box 1285, Lebanon, PA 17042-1285 G PROPER~ ADDRESS: ~ Gobbler Knob Road, Neville, PA 17241 Upper Fmn~ord Township H SEdiMENT AGENT: Big Spring Land Transfer Company, Telephone: 717-2~-0020 Fax: 717-2~026 J. SUMMARY OF BORROWER'S T~NSACTION: J K. SUMMARY OF SELLER'S T~NSACTION: 1~. GROSS AMOU~ DUE FROM BORROWERJ 400. GROSS AMOUNT DUE TO SELLER 105 [ 405. Fulton Bank 214 514 217. 517. ~3. CASH TO BORROWER 265.97 603. CASH TO SELLER ~1,074.~0 US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PAGE 2 SETTLEMENT STATEMENT REV. HUD-1 (3/86) L. SETTLEMENT CHARGES 700. TOTAL SALES/BROKER'S COMMISSION based on price $3501000.00 = Division of commission I[lee 700) as fetlcws: 702. $ to 703 Commission paid at Settlement 800. rTEMS PAYABLE IN CONNECTrON WITH LOAN File Number: 040041 TitleExpress Settlement Stlatem PAID FROM BORROWER'S FUNDS AT SE3~LEMENT PAID FROM SELLER'S FUNDSAT SE'~LEMENT 801 LoanOdgna onFee % 803. Appraisal Fee to Fulton Bank 804. Ctboit Rep~l 805. Lender's Inspection Fee 809. Uen Search to Fulton Bank 1,600,00 57.00 32,00 /day to 1103, Title examination 1108 Title Insurance to Big Spring Land Transfer Company (includes above items NO; 1109 Lender's Policy 360,000.00 - 2,158.75 1110 Own~s Polic,/ 350,000.00 - 1111. Eh0100, End 300, End 710, Endto Big Sprinf] Land Transfer Company 1112 1113. CIosleqSvcLS to Big Spfln~l Land Transfer Company f 200. GOV'~,~*; ~-"NT RECORDING AND TRANSFER CHARGES 10,00 2,158.75 200.00 35.00 83.00 3,500.00 to Fta~,~ E. Oiler lo Biff Spring Land Transfer Company to ABOM & KUTULAKIS 1400. TOTAL SETTLEMENT CHARGES {ente' on lines 103~ Section J and 502, B~ction K) FINAL SETTLEMENT PHONE ZIP PHONE (.. SELLER'S EXPENSES .) (. RECEIPTS PROFESSIONAL FEES ~, ,AUCTIONEER CLERK CASHIER OTHER EXPENSES bor CASH CHECKS OTHER RECEIPTS $ $ TOTAL RECEIPTS $ LESS TOTAL EXPENSES COTA'E ENSES '6?2 NET PROCEEDS PAYABLE TO SELLER I (or we), the seller, accept this settlement and acknowledge receipt of the above specified net proceeds from the auction of my goods and property sold on the above date. I accept all responsibility for providing m~t~ble title to all goods, and property sold, and for delivery of title to the purchaser. /'~/] ~/~ //-'tAuctj°neer or Cashier s Sig nature (Seller's Sia~alUr~lo , ~.J~[I C - c~'//g)//~ ,'?''' Date ~ Date ' / / ' (Seller s ~ SELLER'S COPY June 1, 2004 Zullinger - Davis Law Offices 14 North Main Street Chambersburg, PA 17201 RE: Estate of Dorothy E. Chestnut Dear Mr. Zullinger: I am writing in response to your request for date of death values on the above referenced member. This accotmt was owned individually. Account Date of Death Accrued Interest to Date Account 5000029415 Principal DOD Opened Pr/me Share (00) $5.12 $0.00 9/07/2001 15 Month Certificate (40) $25,000.00 $44.88 09/07/2001 If you have any questions with regard to the above balances, or need additional information, please feel free to contact me at 263-4444, extension 4144. Sincerely, 5 Dixie Kelley ~-~ Manager of Administrative Services 800 Wayne Avenue, Chambersburg, PA · (717) 263-4444 · Mailing Address: P.O. Box 778, Chambersburg, PA 17201-0778 RE: DOROTHY E. CHESTNUT ACCOUNT INFORMATION DATE OF DEATH 5-4-2004 X __.CHECKING SAFE DEPOSIT __SAVINGS __CERTIFICATE OF DEPOSIT SHARES OF STOCK DATE OPENED 10-28-1996 DATE CLOSED 5-25-2004 ACCOUNT NUMBER 33-05430 ACCOUNT BALANCE AT DATE OF DEATH $5,339.00 ACCRUED INTEREST $.66 TOTAL ACCOUNT BALANCE $5,339.66 NA~4E(S) ON ACCOUNT DOROTHY E. CHESTNUT REGISTRATION OF ACCOUNT INDIVIDUAL ACCOUNT ACCOUNT INFORMATION X CHECKING SAFE DEPOSIT __SAVINGS CERTIFICATE OF DEPOSIT SHARES OF STOCK DATE OPENED 2-8-1999 DATE CLOSED ACCOUNT NUMBER 70-56753 ACCOUNT BALANCE AT DATE OF DEATH $-0- ACCRUED INTEREST $-0- TOTAL ACCOUNT BALANCE $-0- NAME(S) ON ACCOUNT REGISTRATION OF ACCOUNT 5-3-2004 DOROTHY E. CHESTNUT INDIVIDUAL ACCOUNT RE: DOROTHY E. CHESTNUT DATE OF DEATH 5-4-2004 ACCOUNT INFORMATION X CHECKING SAFE DEPOSIT SAVINGS CERTIFICATE OF DEPOSIT SHARES OF STOCK DATE OPENED 5-1-2004 DATE CLOSED 5-25-2004 ACCOUNT NUMBER 70-77556 ACCOUNT BALANCE AT DATE OF DEATH $13,920.03 ACCRUED INTEREST .62 TOTAL ACCOUNT BALANCE $13,920.65 NAME(S) ON ACCOUNT DOROTHY E. CHESTNUT REGISTRATION OF ACCOUNT INDIVIDUAL ACCOUNT ACCOUNT INFORMATION CHECKING SAFE DEPOSIT __SAVINGS CERTIFICATE OF DEPOSIT SHARES OF STOCK DATE OPENED DATE CLOSED ACCOUNT NUMBER ACCOUNT BALANCE AT DATE OF DEATH ACCRUED INTEREST TOTAL ACCOUNT BALANCE NAME(S) ON ACCOUNT REGISTR3ATION OF ACCOUNT 'Cumberland County, PA Estate of Dorothy E. Chestnut Estate of Chestnut, Dorothy E. also known as INVENTORY , Deceased No. 21 04 0486 Date of Death 5~4/2004 Social Security No. 185560908 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe verify that the statements made in this inventory are true and correct. INVe understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to uceworn falsification to authorities. Personal Representative: Attorney: Joel R. Zullin,qer ~ I.D. No.: 17516 Janet L. Neidi,cJh Address: 14 North Main Street1 Suite 200 Dated ~ - o~- ~ L/ Chambersbur~ PA 17201 Telephone: (717)264-6029 Stocks & Bonds Description Closely-Held Corporation, Partnership or Sole-Proprietorship Mortgages & Notes Receivable Cash, Bank Deposits, & Misc. Personal Property Gross proceeds from sale of personal property by Dan Hershey Auctioneering Service, with copy of sale statement attached Checking Account #33-05430, Farmers and Merchants Trust Company, including interest accrued to date of death (Attach Addifional Sheets if necessary) Total Value 17,386.50 5,339.66 538,046.12 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Continuation of Inventory Chestnut, Dorothy E. Description of Inventory Page 1 21 04 0486 Description Checking Account #70-77556, Farmers and Merchants Trust Company, including interest accrued to date of death Prime Share Account, Patriot Federal Credit Union Certificate of Deposit, Patriot Federal Credit Union, including interest accrued to date of death Received on proration of real estate taxes, sale of real estate to Todd L Chestnut Received on proration of real estate taxes, sale of real estate to Paul J. Vanasdlen Cash Refund, Valley Times Refund, Sprint Refund, Nationwide Insurance Property tax rebate Refund, Millville Mutual Insurance Company Real Estate Gross proceeds from sale of tract of real estate known as 66 Gobblers Knob Road, Newville, PA, to Todd L. Chestnut Gross proceeds from sale of tract of reap estate being known as 85 Gobblers Knob Road, Newville, PA, to Paul J.Vanasdlen Value 13,920.65 5.12 25,044.88 4,941.28 561.99 249.00 16.12 9.92 22.00 500.00 49.00 350,000.00 120,000.00 Subto~l $ 515,319.96 BUREAU OF INDIVIDUAL TAXES ZHHERITANCE TAX DIYTSTON PO BOX 280601 HARRTSBURG, PA 1712B-0601 CONHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX REV-I~7 EX &FP COg-Oil) JOEL R ZULLINGER ZULLINGER DAVIS lfi N HAIN ST STE ZOO CHAHBERSBURG PA 17201 DATE ESTATE OF DATE OF DEATH FILE NUNBER COUNTY ACN 11-22-2006 CHESTNUT DOROTHY 05-06-2006 21 06-0686 CU N~.~ ER LAND Amoun~ Rami~e_d_ HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT ~HOUSE CARLISLE, PA · 17013 E CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~'~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF CHESTNUT DOROTHY E FILE NO. 21 06-0686 ACN 101 DATE 11-22-2006 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRA/SED VALUE OF RETURN ~ASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1} 2. S~ocks and Bonds (Schedule B) (2) $. Closely Hold S~ock/Par~narship Zn~eres~ (Schedule C} ~. Not,gages/No,es Receivable (Schedule D) $. Cash/Bank Deposi~s/N~sc. Personal Propor~y (Schedule E) (S) 6. Joln~ly Owned Proper~y (Schedule F} (6) 7. Transfers {Schedule G) (7) 8. To~al Asse~s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Ada. Cos~s/Nisc. Expenses (Schedule H) (9) 10. Deb~s/Hor~gage L~ab~l~ies/L~ens (Schedule Z) (10) 11. To,al Deductions 12. Ne~ Value of Tax Ra~urn 670/000.00 .00 .O0 .O0 68~066.12 .00 .O0 (8) 59,658.56 NOTE: To insure proper cradi~ ~o your account, submi~ ~ha upper portion of ~his form frith your ~ax payment. 15. 1~. NOTE: 558,066.12 6,628.25 (11) 65.886.79 (12) 672,159.35 Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (1:3) Na~ Va~ue of Es~a~e Sub~ec~ ~o Tax (lq) :Zf an assessment was ~ssued previously, l~nes 1~, 15 and/or 16, 17, reflect f~gures that ~nclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Aeoun~ of L~ne 1~ a~ Spousal ra~e 16. Aeoun~ of L~ne 1~ ~axable a~ Lineal/Class A ra~e 17. Amoun~ of Line lq a~ Sibling ra~e 18. Amoun~ of Line 1~ ~axable a~ Collateral/Class B ra~e 19. Principal Tax Duo TAX CREDITS: PAYHENT RECEZPT DISCOUNT (+) DATE NUHBER ~NTEREST/PEN PA~D (-) 08-05-2006 CD006257 1,057.86 2,000.00 670,159.$$ ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 18 and 19 Hill (15) .00 x O0 = .00 (16) 670,159.~$ x 065= 21,157.17 (17) . O0 x 12 = .00 (18) .00 x 15 = .00 (19)= 21,157.17 ANOUNT PAID 20,306.25 TOTAL TAX CREDIT I 21,366.11 BALANCE OF TAX DUE Z06.96CR INTEREST AND PEN. .00 TOTAL DUE 206.96CR ( ZF TOTAL DUE [S LESS THAN $1, NO PAYNENT IS RE~U~RED. ZF TOTAL DUE ZS REFLECTED AS A 'CRED/T' (CR}, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR /NSTRUCT/ONS.)~.~-~ RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future intermst in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such future interest. PURPOSE OF NOT[CE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TZ P.S. Section 91~0). Detach the top portlon of thls Notice and subelt with your payment to the Raglster of #ills printed on the reverse sldm. --Make check or money order payable to: REGISTER OF #/LLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications arm available online at eww.revenue.state.ca.us, any Register of Hills or Revenue Oistrict Office, or from the Department's Z~-hour answering service for fores orders: 1-800-36Z-ZOSO; services for taxpayers with specie1 hearing and/or speaking needs: 1-800-~7-30Z0 (TT only). Any party in interest not satisfied aith the appraisment~ allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order far an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals wobsite. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-lOZ1. Petitions may not be faxed. B) Election to have the matter determined at tho audit of the account of the personal representative. C) Appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, P.O. Box Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount of the tax paid is alloeed. The 1SI tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016~. A11 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~'~ ZOZ .0005q8 T~'~"8-1991 llZ .000301 ~"0"~ 9Z .O00Z~7 1983 16Z .000~38 1992 9Z .O00Z~7 ZOOZ 6Z .00016~ 198~ llZ .O00SO1 1993-199~ 72 .O0019Z 2003 5Z .000137 1985 13Z .000356 1995-1998 92 .O00Zq7 ZO0~ qZ .O001lO 1986 IOZ .O0027~ 1999 7Z .00019Z 1987 lOZ .O00Z7~ ZOO0 72 .00019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELINI~UENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL f1~~Sfrp: INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (::FleE OF INHERITANCE TAX i( STATEMENT OF ACCOUNT *' REy-aD1 EK ~FI' [12-04) Z005 JPci! il, PH 3: 40 CLE~:,~< OOO'-.i" 1111,,-, JOEL R ZU(liNGER ZULLINGER DAVIS 14 N MAIN ST STE 200 CHAMBERSBURG PA 17201 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-27-2004 CHESTNUT 05-04-2004 21 04-0486 CUMBERLAND 101 DOROTHY E AMount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 NOTE: To Ins~rB proper credit to your account} submit the upper portion of this for.. with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ nV:r&ll.,.lr.lW.rllr:lf!'............."fA~!nll~l".fAr.m.YfAM.bl".Al:1:lfOF/'r...ii....................... ESTATE OF CHESTNUT DOROTHY E FILE NO.21 04-0486 ACN 101 DATE 12-27-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF TNE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-15-2004 PRINCIPAL TAX DUE:, ~'~"'""'.'"'."",.,"'"''''''''"'"'"'"''"'",.'"'"'MI''''.'"'"'",",",...,,,. 21, 157.17 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-03-2004 CD004237 1,057.86 ~0,306.25 12-06-2004 REFUND .00 206.94- TOTAL TAX CREDIT 21,157.17 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 * IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS TWAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I v... ~<", Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/29/2006 ZULLINGER JOEL R 14 NORTH MAIN STREET, SUITE 200 CHAMBERSBURG, PA 17201 RE: Estate of CHESTNUT DOROTHY E File Number: 2004-00486 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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: 5/04/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/29/2006 NEIDIGH JANET L 455 MICKEY INN ROAD CHAMBERSBURG, PA 17201 RE: Estate of CHESTNUT DOROTHY E File Number: 2004-00486 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 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: 5/04/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel STATUS REPORT UNDER RULE 6.12 BEFORE THE REGISTER OF WillS, COUNTY OF CUMBEBLAND_, PENNSYLVANIA Name of Decedent: Dorothy E. Chestnut Date of Death: 5/4/2004 File No. 21-04-048~.~ Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect )6 . to the 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: _______~_~ 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 Orphan's 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 ___ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 3/21/2005 14 North Main St@~Suite~01L-_ Address Chambersburg~_.__----.P~7201 ___ O . \ \ . . \ \:J (" -- (J rrtlW4-6029._.~____~___ Tel. No. Capacity: Personal Representative ~ Counsel for personal representative @