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Home My WebLink About03-0124PETITION FOR PROBATE and GRANT OF LETTERS Estate of RUTH D. BENNETT No. also known as To: Deceased Social Security No. 211-18-1101 Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioners are 18 years of age or older and the Executors named in the last will of the above decedent, dated April 9, 1975 and codicil(s) dated none. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 10 Peach Tree Lane, Boiling Springs, South Middleton Township. Decedent, then 76 years of age, died January 20, 2003, at Carlisle Regional Medical Center, Carlisle, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: South Middleton Township, Cumberland County $ unestimated $ $ unesfimated 11 Duncan Drive Holmdel, NJ 07733 (732) 946-7708 WHEREFORE, petitioners respectfully request the probate of the last will and codicil(s) presented .~th and the grant of l~tters testamentary thereon. Richard L. Bennett Beverly A. Bd~nett ~:?.~tL~ 6, ,~£ ~;~~ Now known as Beverly A. Sheaf~r 1140 Forge Road Carlisle, PA 17013 (717) 245-0334 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioners above-named swear or affirm that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioners and that as personal representatives of niste_~ law. the above decedent, petitioners will well and truly admi e estacl~xaccordin ~g?~ Sworn to or affimled and subscribed before me this _Lo'+~ day of Richard L. Bennett Ct:~Xe,,~ .~ &.~kO~.~ R~gi-s-te~) ~everly A l~ennett , ~ ' Now known as Beverly A. Sheaffer Estate of Ruth D. Bennett, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, ~'~~,~_ \D. ~co3 , in consideration of the petition on the reverse side O ' hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated April 9, 1975 described therein be admitted to probate and filed of record as the last will of Ruth D. Bennett and Letters Testamentary are hereby granted to Richard L. Bennett and Beverly A. Bennett, now known as Beverly A. Sheaffer. Will Book Page FEES Probate, Letters, Etc. Short Certificates(q ) TOTAL -* ' ~ R~gisterof~Nill~ Mark A. Denlinger, Esquire (83794) ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 Filed F:~F1LES~,DATAFILE~ESTATES\ 10810-1 .petition. Itt F:~FILES~DATAFILE~ESTATES\ 10810-1 .oath.nonsubscn'bing REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS Richard L. Bennett and Beverly A. Sheaffer, (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that they are familiar with the signature of Ruth D. Bennett, testatrix of the Will presented herewith and that they believe the signature on the Will is in the handwriting of Ruth D. Bennett to the best of their knowledge and belief. Sworn to or affirmed and subscribed before me this ~;'-I-~ day of Richard L. Bennett 11 Duncan Drive Holmdel, NJ 07733 Beverly A. S affe 1140 Forge Road Carlisle, PA 17013 L:!$T I..~ILL AND Tm, ST.A~"~ENT OP P.ITT~{ P. I, ~7T171 D. BF.N~[ETT, of South ~.[iddleton Township, Cumberland County, Pennsylvania, declare this instru~-~ent to be my Last ?Fill and "Pesta~e-et', Jn manner and 'fo~ fol!owin?: 1. I hereby express!~, revoke all 7'7ilts ~d Codicils hereto- fore made by 2. ! hereby direct ~y Executors to pay all my just debts, funeral and adminfstrative exoenses out of my estate, as soon as practica~!e after my death. 3. ! ~evise and beck,math the remainder of ny estate to issue, ~er stirnes. 4. i nominate anc] appoint C~n'uber!an~ County National Bank and Truest Company, Boiling Sprin~s, Pennsy!van~a, trustee of the share, n~._ an,r~ beneficiary~ who may be, ~u~der the a~e~ of twenty-one ~.~e income ~n~/~ or[nc~[o~! of sale t~st may be accunu- !o. te~l or e~oended for the ~'~af. ntenance, ed~cation end s~oport of such beneficiary as my tr~stee in its sol_e discretion ~}.~ deter- mine; and ~'-y tr'~stee, in tl'~e exoe~ditnre of ~r. cor.~e and/or for such o~rooses, n. ay, at its discretion, ap~oly the same di~t!y without the intervention of a ~"nsr~isr or pgy tl~e saree to rson having the cnre or control of sai~] be. neff citify or with whom the beneficiary resides, ~.,fthout {~ty on the '~art of the ticks'tee to su?)e~x~ise or iron, hire ~r~to the a~!icatior of the by any parson to whom ~ny ~aF-.%ent <s so ~'nade. The balance of such ~ncop. e end/or r~rT{ncinal Shg~_l be paid to s~ch henefici~:~ry nDon rcachinf[ tNe ncc of twer..ty-one years, oN to such heneficiamy's es~.rste fe the event of {~eath nricr thereto. 5. I no~ninate and ar)point ~'~3~ cki!dren, Ilichnr{l L. !~er~nett .n(~ everly ..:,. l~ennett, as Execrators of tl',is my Lest lIil! and sity of :~:i].in.S bond or othe? sec~,P~ty in any jurisdiction. Ii:~ [r~IT].'gESS ~r~ ~ ~ ~ T have hereunto set ~y t~an¢, an~] sea! -- (~al.~ of A~ril, !975. ~._th O. ~.ennett ,)lgnec, sealed, published ~m.d (lectured by the above ua.r:;ed tstri_-.-~, ,.~t~ D. ~ennatt, ~s ~n~! )~or her Last ~7i1_! and Testa- in tb.e presence of each other, have 7'~ere~,nto slTbscr~])e~ oum names as attestfng witnesses. F:\FILES\DATAFILE\ESTATES\I0810-l.notice.cert Name of Decedent: Date of Death: File No. To the Register: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Ruth D. Bennett January 20, 2003 21-03-0124 I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about April 15, 2003. Richard L. Bennett 11 Duncan Drive Holmdel, NJ 07733 Beverly A. Sheaffer 1140 Forge Road Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: April 15,2003 Signature Name MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative MARTSON DEARDORFF ~/ILLIAMS 61: OTTO TEN EAST HiGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 243-3341 FACSIMILE (717) 243-1850 INTERNET www. mdwo.com April 16, 2003 ATTORNEYS & COUNSELLORS AT LAW WILLIAM E MARTSON JOHN B. FOWLER III EDWARD L. SCHORPP DANIEL K. DEARDORFF THOMAS J. WILLIAMS* IVO V. OTTo III GEORGE B. FALLER JR.* CARL C. RISCH MARK A. DENLINGER DAVID R. GALLOWAY ANTHONY W. LUCIDO *BOARD CERTIFIED CIVIL TRIAL SPECIALIST HAND DELWERED Office of Register of Wills Cumberland County Courthouse Carlisle, PA 17013 Estate of Ruth D. Bennett Estate No. 21-03-0124 Date of Death: January 20, 2003 Dear Clerk: Enclosed with this letter is Estate check number 107 in the amount of $9,500.00 representing payment of Pennsylvania Inheritance Tax in the above-referenced estate. Will you please issue the appropriate receipt and forward it to me at the above address. I thank you in advance for your prompt attention to this matter. Very truly yours, MARTSON DEARDORFF WILLIAMS & OTTO Mark A. Denlinger MAD/clm Enclosure F:\FILES\DATAFILE\ESTATES\ 10810. I.row I INFORMATION · ADVICE · ADVOCACYTM 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 O02460 MARTSON DEARDORFF WILLIAMS & OTTO 10 EAST HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 211-18-1101 FILE NUMBER: 2103-01 24 DECEDENT NAME: BENNETT RUTH D DATE OF PAYMENT: 04/16/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/20/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $9,500.00 TOTAL AMOUNT PAID: $9,500.00 REMARKS: BEVERLY A SHEAFFER C/O MARTSON ETAL SEAL CHECK//1 O7 INITIALS: DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 I OOM"O.W~"T.O~.~..S~LVA.~ INHERITANCE TAX RETURN ~'LE NUM"ER 2] OE"ART/~.~&~,~,~W.U~ RESIDENT DECEDENT / COUNTYCODE HARRISBURG, PA 17128-0601 OFF',CiAL USE ON 03 0124 YEAR NUMBER w r~ DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) BENNETT, RUTH D. DATE Of DEATH (MM-DD-YEAR.) DATE OF BIRTH (MM-DD-YEAR) 01/20/2003 09/09/1926 SOCIAL SECURITY NUMBER 211-18-1101 THIS RETURN MUST SE FILED IN DUPLICATE WITH THE REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Odginal Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) ] Estate [] 4a. Compromise (date of death after 4. Limited Future Interest 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-I-95) [] 5. Federal Estate Tax Return Required I 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME Car] C. Risch, Esquire :IRM NAME (If applicable) Martson DeardorffWilliams & Otto tELEPHONE NUMBER 717/243-3341 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 (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 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) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) COMPLETE MAILING ADDRESS Ten East High Street Carlisle, PA 17013 N~e Do N6~'e 585 6!: None ~ OFF~,~SE ONLY 18,052.02 1,106.37 (8) 246,069.73 19,158.39 226,911.34 226,911.34 (11) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate x .045 17. Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate x .15 19. Tax Due 20. 226,911.34 (15) (16) 10,211.01 (17) (18) (19) 10,211.01 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: JSTREET ADDRESS CITY Boiling Springs 10 Peach Tree Lane STATE PA ZIP 17007 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 9,500.00 C. Discount 500.00 Total Credits (A + B + C) (2) 10,211.01 10,000.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2 1 1.01 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 2 ] l. 0 ] Make Check Payable to: REGISTER OF WILLS, AGENT I ' I"' PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .................................................................................. [] [] b. retain the right to designate who shall use the property transferred or its income; .................................... c. retain a reversionary interest; or .................................................................................................................. d. receive the promise for life of either payments, benefits or care? .............................................................. 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? ......... [] [] 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. preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS SIGNATURE OF~5~RSON RE~PO'I~SIBLE FOR FILING RETURN ADDRESS Beverly A. Sheaffer SIGNATURE OF PREPARER OTHER THAN AEP~ESENTATIVE ADDRESS 11 Duncan Drive Holmdel, NJ 07733 1140 Forge Road Carlisle, PA 17013 DATE DATE Ten East High Street Carlisle, PA 17013 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even 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 twenty-one years of age or younger at death to or for the use Df a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the 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. Decedent's Complete Address: STREET ADDRESS CITY Boiling Springs 10 Peach Tree Lane Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 9,500.00 500.00 STATE PA ZIP 17007 (1) 10,211.01 Total Credits (A + B + C) (2) 10,000.00 0.00 211.01 211.01 Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 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. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .................................................................................. [~ ~ b. retain the right to designate who shall use the property transferred or its income; .................................... c. retain a reversionary interest; or ............................... d. receive the promise for life of either payments, benefits or care? ........................................................ 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? ......... [] [] 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. preparer other than the personal representative is based on all informatio~ of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Richard L. Bennett 1 1 Duncan Drive Holrndel, NJ 07733 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Beverly A. Sheaffer 1140 Fome Road Carlisle, PA 17013 ADDRESS Ten East High Street Carlisle, PA 17013 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116 1.2) [72 P.S. {}9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 P.S. {}9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BENNETT, RUTH D. FILE NUMBER 21 -03- 0124 All real property owned solely or as a tenant in common must be rel~orted at fair market value. Fair market value is defined as the price at which propert[j would be exchanged between a willing buyer and a w Iling seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 126,967.10 Residence situate at 10 Peach Tree Lane, Boiling Springs, South Middleton Township, Cumberland County, PA, known as parcel No. 40-29-2482-074, being described in Deed dated October 28, 1966 and recorded in Cumberland County, PA, Deed Book "D", Volume 22, Page 838, and being conveyed to Archie L. Bennett and Ruth D. Bennett. Archie Bennett died 3/30/75. (Value is assessed value of $125,710 x common level ratio for Cumberland County of 1.01.) TOTAL (Also enter on Line 1, Recapitulation) 126,967.10 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ' BENNETT, RUTH D. SCHEDULE B STOCKS & BONDS ~FiLE NUMBER 21 - 03 - 0124 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM i DESCRIPTION Ul~ll/VALUE ......... i VALUE AT DATE OF NUMBERi ...... ~ DEATH 1 384 shares, Sprint FON Group, Cusip 852061100 14.991 5,756.16 2 192 shares, Sprint PCS Group, Cusip 852061506 4.48 ] 860.16 TOTAL (Also enter on line 2, Recapitulation) 6,616.32 SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BENNETT, RUTH D. FILE NUMBER 21 - 03-0124 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 !VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 F&M Trust, Checking Account # 33-07581 F&M Trust, Money Management Account # 70-29802 F&M Trust, CD #016-29-54310 Glenbrook Annuity, GA274082; beneficiary: estate The Bon-Ton, Profit sharing account # 014156, beneficiary: estate 1995 Oldsmobile 88, 4 -door sedan, actual sale price Household furnishings Sprint, 12/30/02 dividend The Sentinel, refund of subscription F&M Trust, 12/5/02 C.D. interest Glenbrook Life, 11/22/02 annuity interest Agway Insurance, refund AT&T Universal Card, credit balance Various interest and refund checks U.S. Treasury, 2002 income tax refund PA Dept of Revenue, 2002 income tax refund TOTAL (Also enter on Line 5, Recapitulation) 3,218.12 57,295.02 5,000.00 10,031.61 29,120.74 5,000.00 1,750.00 48.00 77.08 11.10 31.50 55.78 9.95 56.91 154.00 41.00 111,900.81 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF BENNETT, RUTH D. FILE NUMBER ~ 21 - 03- 0124 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Richard L. Bennett 11 Duncan Drive Son Holmdel, NJ 07733 JOINTLY OWNED PROPERTY: T DESCRIPTION OF PROPERTY ]LETTER DATE .... ITEM I~ ~r~,UT ~A^n= [Include name of financial Institution and bank account number NUMBER !'~'~:~,~'~;' ';'~,'-;~.~ Ior similar identifying number. Attach deed for jointly-held real ........ '~'""" ~-state. 1 ~ X '-07/23/i993/(PNC~-10010-56656 ~ % OF ! DATE Of DEATH DATE Of DEATH , I VALHC r~= ^ee=~- DECD S VALUE Of u~ ~,. ~oo~. INTERES~ DECEDENT'S INTEREST 1,171.00 50%i 585.50 TOTAL (Also enter on line 6, Recapitulation) 585.50 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISIRATIVE COSTS ESTATE OF BENNETT, RUTH D. FILE NUMBER 21 - 03- 0124 Debts of decedent must be reported on Schedule I. III=M NUMBER DESCRIPTION AMOUNT 2 3 Bo FUNERAL EXPENSES: Ronan Funeral Home, Carlisle, PA Cumberland Valley Memorial Garden, grave opening Otterbein United Methodist Women, fimeral reception ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attomey's Fees Martson Deardorff Williams & Otto (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Cay Relationship of Claimant to Decedent Probate Fees Register of Wills State Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal, advertising Letters Testamentary The Sentinel, advertising Letters Testamentary Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 7,711.63 945.00 150.00 7,500.00 260.00 75.00 98.69 1,311.70 18,052.02 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BENNETT, RUTH D. 8Oledu~H FILE NUMBER 21 03 - 0124 9 10 I1 Certified mailing, Department of Public Welfare EVP, stock valuation report Register of Wills, filing fee, Inheritance Tax Return Register of Wills, additional probate fee Metropolitan Edison Co., electric service pending disposition of real estate South Middleton Township Municipal Authority, water/sewer service pending disposition of real estate State Farm Insurance, insurance pending sale of property Register of Wills, short certificates Reserved for additional probate fee and miscellaneous expenses and filing fees 4.42 3.10 15.00 35.00 180.00 198.00 370.18 6.00 500.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BENNETT, RUTH D. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 03- 0124 Include unreimbursed medical expenses. ITEM NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 DESCRIPTION Prescription Home Health Care Sprint, December payment Agway Petroleum, December payment Metropolitan Edison, December payment AT&T Universal Card, December payment Ron Wilson, snow and tree removal Beverly Sheaffer, reimbursement for various expenses prior to death Richard L Bennett, reimbursement for various expenses prior to death Sprint, account payable, January Metropolitan Edison, account payable, January Comcast, account payable, January AT&T Universal Card, account payable, January TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 56.00 22.95 53.30 105.00 26.39 99.76 50.00 197.55 423.00 35.78 19.67 6.52 10.45 1,106.37 REV-1513 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECE_DENT ESTATE OF BENNETT, RUTH D. NUMBER SCHEDULE J BENEFICIARIES FILE NUMBER 21 - 03- 0124 RELATiONSHiP TO AMOUNT OR SHARE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I DECEDENT OF ESTATE 4 Do I~ot List Trustee(s) _ TAXABLE DISTRIBUTIONS (include outright spousal distributions) : Richard g. Bennett Son ~One-half estate residue 11 Duncan Drive Holmdel, NJ 07733 Beverly A. Sheaffer Daughter 1140 Forge Road Carlisle, PA 17013 i lOne-half estate residue II. Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet I NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX iS NOT BEING MADE !B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE~ PNCBAhK April 1, 2003 Victoria L, Otto Ten East High Street Carlisle, PA 17013 Estate of Ruth D. Bennett, deceased SSN: 211-18-1101 DOD: 1/20/2003 Dear Ms. Otto: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account #21001056656 RUTH D BENNETr RICHARD L BENNETT DOD balance: $1,168.57 + $2.43 accrued interest Established 07/23/1993 For Brokerage information, please call 1~800-762-6111. INV #14657074 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process aay financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, Rachelle Wells 1-800-762-1775 P7*PFSC-04*F 500 first Ave, Pittsburgh PA 15219 Member FDIC TOT~L P.O1 w .ImlruslonJine.com February 14,2003 Martson Deardorff Williams & Otto 10 East High Street Carlisle, Pennsylvania 17013 RE: Ruth D. Bennett, Estate Social Security No. 211-18-1101 Date of Death: January 20, 2003 Dear Victoria, The following is the information you requested about Ruth Bennett's accounts with our bank. All of the accounts were individual accounts. 33-07581 $ 3,218.21 70-29802 $57,295.02 Safe Deposit Box 16-101 A certificate of Deposit Account Opened Account Opened 09-25-1996 09-25-1996 Opened 09-25-1996 $5000.00 Maturity Date 04-05-2003 The checking account and Money Management Account have been closed and all funds have been deposited into an Estate Account #10-83589. (58,465.73). The closeout on the checking reflects some checks that were presented for payment which Ruth had written before her death. I am enclosing a copy of the closeout information which includes the accrued interest. !fyou should need any additional information, please feel free to contact me.. Very Truly Yours, Cindy K~k Customer Service Representative 717-264-6116 888-264-6116 P.O. Box 6010 Chambersburg, PA 17201-6010 FINANCIAL SOLUTIONS... FROM PEOPLE YOU KNOW Co~mt:~, }>e~msy].va.~.ia, declare ti~is il~atru~ c~t to be my Last an(~ Test~ ~e~t, ~n m~m~er a~= fo~'} fei!owings: fore mac!e by 2. ! hereby (]frect :~y R~:ec~tors to pa,~ all my ~ust debts, ftma~-a]_ nnc~ adz~fnffstrative e~oc~seg o~t of ny entate, as soon practica!~le niter my de~,th. 3. t devise and bem~eath the remainder of r:y estate to issue, :oar stitches. 4. ! nominate and appoint Cumberland Count~ Untio]~al and Trust Co'~oany, Boflinf Springs, Pc?nay!var, fa, ~rustee of the share of ~r,_y ?~naficffary ,~zho may he under the age of twenty-one years. The incon~e and/or or~nci~0'~l of said t~st .nay be accu~m~- lated or e--oended for the '~a~ute~a~ce, ed~cation ~nd s~ooort of such beneficiary as n~y trustee in <ts sole c~iscret~on may detar- ~'ipe; and --y tr~stee, -~- t~:e e~?cP.~i't,wce ~ ~;-~co?',e and/or for such o~r~oses, F. ay, at ~ts d~scret~on, apply the sa=.%e di~t]_y without the inta~vc~tfon of a ~'uardi. a~'. c,r n~y ti-a sa-~e to :~e~-son having the care or control of s.~d benaf{cfarv or with ~]..om t?,e beneficiary res~d:~s, "'fthout duty on the -tort of the t~m's~ec to 8~oe~,zise or ~m~iPe ~nto the a~'~!ic~tio~', of the funds by any person to who[:~ nny ,~a?~ent i8 ~:o ~]ade. The ba!armc o-T such inco~-~e anc~/o~- ~r-~nci~w-:]_ shall '.~e Daic] to s~ch benefici~ry rc~ac~::in,: thc: ,'wqc,. o-f twei~t~,-o~e yt~ars~ or to Sllch e~:~:~te ~r~ !:he event of (]e.qth prior t!:areto. 5. I no~:~inate and a~noint ~:y c:-:[.ldran, [~ichc. rJ L. :~,d "avaP]y !. ~Bc:nuett, as E~cecutors of t~.'.~s my Last il[fi and ~;<t!' of: ':{] i~'~ borw! or atl~.'~:' sac:~r'ftv i~ any jurisdiction. as attesl;'~n22 nitt~es~es. BUREAU OF /NDIVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 CARL C RISCH ESQ MARTSON ETAL 10 E HIGH ST COHHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF INHERITANCE TAX APPRATSEHENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSHENT OF TAX DATE 07-07-2005 ESTATE OF BENNETT DATE OF DEATH 01-20-2005 FILE NUMBER 21 05-0124 COUNTY CUMBERLAND ACN 101 Amount: Rom/*~ed CARLISLE PA 17013 REV-l~47 EX AFP C01-05) RUTH D HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~1 REV-1547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BENNETT RUTH D FILE NO. 21 03-0124 ACN 101 DATE 07-07-2005 TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Es~e~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~norship Tn~eros~ (Schedule C) (3) ~. Hor~gagos/No~os Rece/vable (Schedule D) (4) 5. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Propor~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To~el Asso~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ado. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Dob~s/Hor~gego Liabili~ios/Lions (Schedule T) (10) 11. To,al Deductions 12. No~ Value of Tax Ro~urn 126;967.10 6;616.$2 .00 .0O 111;900.81 585.50 .00 (8) 18,052.02 NOTE: To insure proper crodi~ ~o your account, sube/* ~he upper por~ion of ~his fora wi~h your ~ax payment. 15. 14. NOTE: 246,069.75 1;106.$7 (11) 19.1~8.39 (12) 226,911.$4 Charitable/governmental Bequests; Non-olec~od 9115 Trusts (Schedule J) (13) No~ Value of Es~a~o Sub~oc~ ~o Tax (14) Tf an assessment ~as issued previ0usly, 1/nos 14, 15 and/or 16, 17, reflect figures that /nclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun'l: of LLno 14 a~ Spousal re~o (15) 16. Amoun~ of Line 14 ~axablo a~ Lineal/Class A ra~o (16) 17. Amoun~ of Line 14 a~ Sibling ra~o (17) 18. ABoun~ of Line 14 ~axablo a~ Collar:oral;Class B re~o (18). 19. Principal Tax Duo DISCOUNT (+) TNTEREST/PEN PATD (-) TAX CREDITS: PAYII~NT DATE 04-16-2005 RECEIPT NUHBER .00 226,911.$4 AHOUNT PAID 9,500.00 ZF PAID AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATTON OF ADDZTTONAL INTEREST. PAYMENT MUST BE MADE BY 10-20-2005~. · O0 x O0 = . O0 226,911.$4 x 045= 10,211.01 · O0 x 12 = . O0 .00 x 15 = .00 (19)= 10,211.01 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 10,000.00 211.01 .00 211.01 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT KS REQUTRED. IF TOTAL DUE KS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR ZNSTRUCTTONS.) CD002460 500.00 18 and 19 N111 RESERVATION: Estates of decadents dying on or before December 11, 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the CoaaonmmaZth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collateral) rata on any such futura interest. PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfi11 the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z~ of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, mhich mas not requested on the Tax Return, say ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315]. Applications ara available at the Office of the Register of Mills, any of the 13 Revenue District Offices, CF by calling the special 24-hour ansaering service for forms ordering: 1-800-561-Z050; services for taxpayers mith special hearing and / or speaking needs: l-BOO-447-30ZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloaanca of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of race[pt of this Notice by: --eritten protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 171Z&-iOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17118-0601 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 throe (3) calendar months after the decedant's death, a five percent (SI) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one (l) day from the data of death, to the date of payment. Taxes which became delinquent before January l, 19BZ bear interest at the rata of six (BI) percent per annum calculated at a daily rate of .000164. All 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 with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 201 .000548 1987 91 .000247 1999 71 .000191 1983 161 .000438 1988-1991 Ill .000301 ZOO0 81 .O00Z19 1984 112 .000301 1991 92 .000247 Z001 92 .000247 1985 131 .000356 199S-1994 71 .000192 ZOOZ 62 .000164 1986 lex .000274 1995-1998 91 .000247 2003 51 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DTVZSTON DEPT. 280601 HARRTSBURG., PA 171Z8-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX CARL C RISCH ESQ HARTSON ETAL 10 E HIGH ST CARLISLE PA I~L '03 JUL 2~ ~ ~'-' ~ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-07-2005 BENNETT 01-20-2003 21 03-01Iq CUHBERLAND 101 RUTH D Amount Rem i'l:'l:ed HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTZON FOR YOUR RECORDS REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE 'OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF BENNETT RUTH D FILE NO. 21 03-012q ACN 101 DATE 07-07-2003 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) S. Cash/Bunk Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Ads. Costs/Misc. Expenses (Schedule H) (9) lO. Debts/Mortgage Liabilities/Liens (Schedule Z) (10) 11. Tote! Deductions 12. Nat Value of Tex Return 126~967.10 6~616.32 .00 .00 111~900.81 585.50 .00 (8) 18,052.02 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payeent. 2q6,069.73 ASSESSHENT OF TAX: 15. Amount of Line lq at Spousal rate 16. Amount of Line lq taxable at Lineal/CZass A rate 17. Amount of Line Zq at Sibling rate 18. Amount of Line lq taxabZe at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT' DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 0q-I6-2003 CO002q60 500.00 PAYMENT MUST BE MADE BY 10-20-2003~. (is) .00 x O0 = .00 (16) 226,911.3q x Oq5= 10,211.01 (17) . O0 x 12 = . O0 (~a) .00 x 15 = .00 (l~)= 10,211. O1 AMOUNT PAID 9,500.00 ZF PAID AFTER DATE ZNDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. iS. lq. NOTE: TOTAL TAX CREDIT 10,000.00 211.01 .00 211.01 BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQU/RED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.} reflect ~lgures that lnclude the total of ALL returns assessed to date. Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) . O0 Net Value of Estate Sub.~ect to Tax (lq) 226,911.3~ I~ an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~111 1~106.37 (*mi) 19.158.~9 (12) 226,911.3q RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate an any SUch future interest. To ~ulfi11 the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Hake check or money order payable to: REGISTER OF #ILLS~ AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by complotlng an "Application for Refund of Pennsylvania Inheritance and Estate Tax' (REV-1313). Applications are available at the Office of the Register of Hills, any of the 2~ Revenue District Offices, er by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-2050; services for taxpayers eith special hearing and / or speaking needs: l-BOO-4qT-~OZO (TT only). Any party in interest not satisfied eith the appraisement, al'lowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on t~s N~tice must object within sixty (60) days of receipt of this Notice by: --wr/tten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg; PA 171Z&-lOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, Dept. ZB0601, 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 allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (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 .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO5 are: Interest Daily Interest Daily Interest Daily Rate Factor Year Rate Factor Year Rate Factor Yea..__r [982 ZOZ .000548 1987 1985 161 .000458 1988-1991 198~ 11X .000301 199Z 1985 132 .000~56 1993-1994 1986 102 .000274 1995-1998 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID 91 .000Z47 1999 7Z .00019Z 11Z .000501 2000 8Z .000219 9Z .000247 ZOO1 9Z .000Z47 7Z .00019Z ZOOZ 6Z ,00016~ 9Z .O00Z~7 2003 5Z .0001~7 X NUIJBER OF DAYS DELINQUENT 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. Xf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 28O601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002843 RISCH CARL C ESQUIRE MARTSON ETAL 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 211-18-1101 FILE NUMBER: 2103-01 24 DECEDENT NAME: BENNETT RUTH D DATE OF PAYMENT: 07/25/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/20/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $211.01 REMARKS: TOTAL AMOUNT PAID: CARL C RISCH ESQUIRE $211.01 SEAL CHECK//111 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDTVTDUAL TAXES INHERTTANCE TAX DTVTSTON DEPTo 280601 HARRTSBURG, PA 17128-0601 COMHONWEALTH OF PENNSYLVANTA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-I&07 EX &FP (01-03) CARL C RISCH ESQ MARTSON ETAL 10 E HIGH ST ~. CARLISLE PA 1701~:t ' .: DATE 08-11-200:5 ESTATE OF BENNETT DATE OF DEATH 01-20-200:5 FZLE NUNBER 21 0:5-0124 i:~i?:]~OUNTY CUHBERLAND ACN 101 Amoun*~ RUTH HAKE CHECK PAYABLE AND REMZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To insure proper credi~ ~o your account, submit: ~he upper portion of ~:his fora wi~h your ~ax payment. CUT ALONG THTS LZNE ~ RETA*rN LO#ER PORT/ON FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ### ZNHERTTANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF BENNETT RUTH D FTLE NO. 21 0:5-0124 ACN 101 DATE 08-11-200:5 TH'rS STATENENT TS PROVTDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NANED ESTATE. SHOWN BELO# TS A SUNNARY OF THE PR/NC'rPAL TAX DUE, APPL'rCATTON OF ALL PAYNENTS, THE CURRENT BALANCE., AND, *rF APPL'rCABLE., A PROJECTED TNTEREST F'rGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 07-07-200:5 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 10,211.01 PAYMENT RECEIPT DISCOUNT ¢+) DATE NUMBER INTEREST/PEN PAID ¢- AMOUNT PAID 04-16-2005 07-ZS-ZO05 CD002460 CD00284:5 ZF PAZD AFTER THXS DATE, SEE REVERSE SXDE FOR CALCULATION OF ADDZT/ONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT 1S REQUZRED. IF TOTAL DUE IS REFLECTED AS A 'CREDZT' 500.00 .00 9,500.00 211.01 TOTAL TAX CREDIT 10,Zl1.01 BALANCE OF TAX DUEi .00 /NTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORN FOR 'rNSTRUCTTONS. ) PAYMENT: Detach thm top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iSIS). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices or free the Department's gq-hour answering service for fores ordering: 1-SOO-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-4qT-30ZO (TT only). REPLY TO: guestions regarding errors contained an this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. gSOBg1, Harrisburg, PA 17lIS-g601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calender months after the decedent's death, a five percent (SI) discount of tho tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (BX) percent per annum calculated at a daiIy rate cf .000164. A11 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calender year with that rate announced by the PA Department of Revenue. Interest Daily Year Rate Factor The applicable interest rates for 1982 through ZOO3 ara: Interest Daily Interest Daily Year Rate Factor Year Rate Factor 198Z ZOZ .000548 1987 9Z .000Z47 1999 7Z .00019Z 1985 16Z .000438 1988-1991 llZ .000501 ZOO0 8Z .000219 1964 lIT .000501 X99Z 9X .000247 2001 9Z .000247 1985 152 .000356 1993-1994 7Z .000192 ZOOT 6X .000164 1986 lOT .000274 1995-1998 9Z .000Z47 ZOO3 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELI'NQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax bacowes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of tho assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Name of Decedent: REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) RUTH D. BENNETT Date of Death: January 20, 2003 File No.: 21-03-0124 Social Security No. : 211-18-1101 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: State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes No x The separate Orphans' Court No. (if any)for the personal representative's account is: Did the personal representative state an account informally to the parties in itlterest? Yes x No Date: May 21, 2004 Copies of receipts, releases, joinders and approvals of formal or informal accounts m aybefiled with th eClerk o~~C~ndmaybe attached to th isreport. Signature: ~ ~ Name: Carl C. Risch, Esquire Address: MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Counsel for personal representative F:\FILES~DATAFILE~ESTATES\ 10810-1 .srep