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HomeMy WebLinkAbout04-0130IN RE: The Estate of HELEN R. CARPENTER, Deceased · IN THE COURT OF COMMON PLEAS OF · CUMBERLAND COUNTY, PENNSYLVANIA · Orphans' Court Division · No. ti- DECREE AND NOW, this lq ~day of February, 2004, upon consideration of the Petition heretofore filed by Virginia M. Murphy, it is hereby Ordered and Decreed: 1. That the Petitioner, Virginia M. Murphy, be authorized to open an estate checking account and to sign checks from said estate checking account; 2. That the checking account at M&T Bank, numbered 3741139129, be closed and the proceeds deposited into the estate checking account; 3. That the refund checks from Hoffinan-Roth Funeral Home, Inc. in the amount of $240.25 and from Conseco Senior Health Insurance Company in the amount of $41.16 be deposited into the estate checking account. 4. That the Petitioner be authorized to pay Cumberland Crossings Retirement Community the sum of $767.02. 5. That the Petitioner be authorized to pay Charles Evans Cemetery Company the sum of $41.16. 6. That the Petitioner be authorized to pay the Register of Wills the sum of $25.00, which represents the filing fee for the Inheritance Tax Retum and Inventory; 7. That the Petitioner be reimbursed from the estate checking account in the amount of $18.00 which represents the filing fee advanced for this Petition; and 8. That Anthony L. DeLuca, Esquire be compensated in the amount of $418.25 for services rendered in this matter, which sum should be paid out of the estate checking account; That the Petitioner, as the Personal Representative, be compensated in the amount of $418.24. Payment and distribution are accordingly Decreed and Virginia M. Murphy, the Petitioner, is hereby authorized to receive, collect and distribute the property as herein before set forth. 9t: Id 6t B-JJ IN RE: The Estate of HELEN R. CARPENTER, Deceased · IN THE COURT OF COMMON PLEAS OF · CUMBERLAND COUNTY, PENNSYLVANIA · Orphans' Court Division · No. PETITION FOR THE SETTI,EMENT OF A SMAI,I, ESTATE IN ACCORDANCE '~rlTl-I 20 PA C_S.A. SECTION 3102 TO THE HONORABLE, THE JUDGES OF THE SAID COURT, The Petitioner, VIRGINIA M. MURPHY, by her attomey, Anthony L. DeLuca, Esquire, respectfully represents: 1. That the Petitioner, VIRGINIA M. MURPHY, is an adult individual, who resides at 6 Burgundy Circle, Boiling Springs, Cumberland County, Pennsylvania. 2. That the decedent, HELEN R. CARPENTER, died on August 15, 2003, and at the time of her death, was a resident of Cumberland Crossings Retirement Center, which is situated at 1 Longsdorf Way, Carlisle, Cumberland County, Pennsylvania. 3. That the decedent died testate and under the Fourth Item of her Last Will and Testament, the Petitioner, Virginia M. Murphy, was appointed the Personal Representative of the Last Will and Testament of Helen R. Carpenter. A copy of the Last Will and Testament of Helen R. Carpenter is attached hereto, marked as Exhibit "A", and incorporated herein by reference. Murphy. 5. 6. That the sole heir of the Estate of Helen R. Carpenter is the Petitioner, Virginia M. That no person is entitled to the Family Exemption. That the gross value of the personal estate of the decedent amounts to $1,728.51. 7. That the property of the decedent consists of a checking account, numbered 3741139129, at M&T Bank containing $1,447.10; a refund check fi.om Hoffi.nan-Roth Funeral Home, Inc. in the amount of $240.25; and refund check fi.om Conseco Senior Health Insurance Company in the amount of $41.16. 8. That the Department of Public Welfare maintains a claim in the amount of $120,687.14 against the Estate of Helen R. Carpenter. A copy of the Claim of the Department of Public Welfare is attached hereto, marked as Exhibit "B", and incorporated herein by reference. 9. That the names of all unpaid claimants of whom the Petitioner has notice or knowledge are: A. Department of Public Welfare .........................................$120,687.14 B. Cumberland Crossings Retirement Community .................... 767.02 C. Charles Evans Cemetery Company .................................. 82.00 D. Filing Fees for Inheritance Tax Return and Inventory ............ 25.00 E. Filing Fee advanced by Anthony L. DeLuca, Esquire for this Petition ......................................................... Legal Fee to Anthony L. DeLuca, Esquire ......................... Fee to Personal Representative, Virginia M. Murphy- ............ Fo 18.00 418.25 418_24 $122,415.65 10. with the Register of Wills; inheritance tax assessed in the amount of $ -0-. 11. That the Department of Public Welfare recognizes the Estate to be insolvent and does not intend to enforce its claim against the Estate of Helen R. Carpenter and, therefore, Petitioner avers that twenty (20) days prior written notice of the intention to file such Petition be waived. A copy of a letter fi.om the Department of Public Welfare dated January 12, 2004 is That a schedule of assets and deductions for inheritance tax purposes will be filed attached hereto, marked as Exhibit "C" and incorporated herein by reference. WHEREFORE, Petitioner prays that the Court direct distribution of the property of the said Helen R. Carpenter in the following manner: 1. That the Petitioner, Virginia M. Murphy, be authorized to open an estate checking account and to sign checks from said estate checking account; 2. That the checking account at M&T Bank, numbered 3741139129, be closed and the proceeds deposited into the estate checking account; 3. That the refund checks from Hoffman-Roth Funeral Home, Inc. in the amount of $240.25 and from Conseco Senior Heath Insurance Company in the amount of $41.16 be deposited into the estate checking account. 4. That the Petitioner be authorized to pay Cumberland Crossings Retirement Community the sum of $767.02. 5. That the Petitioner be authorized to pay Charles Evans Cemetery Company the sum of $41.16. 5. That the Petitioner be authorized to pay the Register of Wills the sum of $25.00, which represents the filing fee for the Inheritance Tax Remm and Inventory; 6. That the Petitioner be reimbursed from the estate checking account in the amount of $18.00 which represents the filing fee advanced for this Petition; and 7. That Anthony L. DeLuca, Esquire be compensated in the amount of $418.25 for services rendered in this matter, which sum should be paid out of the estate checking account; That the Petitioner, as the Personal Representative, be compensated in the amount of $418.24. Respectfully submitted, Anthony L.'~j~uca, Esquire 113 Front Str~eet P.O. Box 358 Boiling Springs, PA 17007 Telephone (717)258-6844 Attorney I.D. No. 18067 VERIFICATION I hereby verify that the facts and information set forth in the foregoing Petition for the Settlement of a Small Estate in accordance with 20 PA C.S.A. Section 3102 are true and correct to the best of my knowledge, information, and belief. I understand that any false statements contained herein are subject to the penalties of 18 Pa. C.S. Section 4904, relating to unswom falsification to authorities. Dated: VIRGIN M. MURPHY LAST WILL AND TESTAMENT OF HELEN RUTH CARPENTER I, HELEN RUTH CARPENTER, a resident of 113 Front Street, Boiling Springs, Cumberland County, Pennsylvania being of sound mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ITEM 1: I direct that all my just debts, the expenses of my last illness and funeral expenses be paid as soon after my decease as the same can conveniently be done. ITEM 2: I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such govern- ments, whether the property passes under this Will or otherwise, excluding, however, any property over which I have a taxable power of appointment, provided, however, that no residuary beneficiary shall by reason of this provision be denied the benefit of any deduction, credit, favorable rate of tax or other benefit which by law enures to such beneficiary. EXHIBIT "A" Helen Ruth Carpefiter t --1-- LAST WILL AND TESTAMENT OF HELEN RUTH CARPENTER ITEM 3: I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, unto VIRGINIA MAY MURPHY, of Boiling Springs, Pennsylvania, provided, however, that she survives me and is living sixty (60) days after the date of my death. ITEM 4: If and in the event that Virginia May Murphy does not survive me and is not living sixty (60) days after the date of my death, then and in such event, I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, to the issue of the said Virginia May Murphy, per stirpes. ITEM 5: I hereby nominate, constitute and appoint MARY H. CARPENTER, Executrix of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. If and in the event that Mary H. Carpenter, does not survive me and is not living sixty (60) days after the date of my death, or does not complete her duties as Executrix, then and in such He~n Ruth CGr~te4~ --- LAST WILL AND TESTAMENT OF HELEN RUTH CARPENTER event, I hereby nominate, constitute and appoint Virginia May Murphy, Executrix of this my Last Will and Testament, with full power to do any and all t'hings necessary for the complete administration of my estate, and direct that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. ITEM 6: If any provision of this Will or of any Codicil hereto is held to be inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof shall continue to be fully operative and effective, so far as is possible and reasonable. IN WITNESS WHEREOF, I, HELEN RUTH CARPENTER, the Testatrix, have to this my Last Will and Testament, typewritten on three (3) consecutively numbered pages, subscribed my name and affixed my seal this .~-~ay of ~_~./,~ 1989. each other .~.~y esldmng at _ ._ ~ residing at Signed, sealed, published and declared by the above named Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and of ANTHONY L DELUCA ATTORNEY AT LAW 113 FRONT STREET PO BOX 358 BOILING SPRINGS PA 17007 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 November 13, 2003 Re: HELEN CARPENTER CIS #: 060144976 SSN: 170-07-2481 Date of Death: 08/15/2003 Dear Attorney: Please be advised that the Department of Public Welfare maintains a claim in the amount of $120,687.14 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $21,409.01, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $99,278.13, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, Brian M. Holler Claims Investigation Agent 717-772-6607 717-705-8150 FAX Enclosure EXHIBIT "B" ANTHONY L DELUCA ATTORNEY AT LAW 113 FRONT STREET PO BOX 358 BOILING SPRINGS PA 17007 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 January 12, 2004 Re: HELEN CARPENTER CIS #: 060144976 SSN: 170-07-2481 Date of Death: 08/15/2003 Dear Attorney: Pursuant to your correspondence dated January 05, 2004, regarding the above-referenced estate, the Department recognizes the estate to be insolvent. Please notify us of any change in circumstances which may affect the insolvency of the estate. Thank you for your cooperation in this matter. If you have any questions, please contact me. Sincerely, \ Brian M. Holler Claims Investigation Agent 717-772-6607 717-705-8150 FAX EXHIBIT "C" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEP~ 280601 HARRISBURG, PA17128-0601 REV.1500, ' INHERITANCE TAX -- J RESIDENT DECEDENT, z 0 DECEDENTS NAME (~S~ FIRST, AND MIDDLE INITIAL) SOCIAL SECURI~ NUMBER ~'- Carpenter, Helen R. 170 - 07 - 2481 '" O~E OF DEATH (MM-DD-Y~R) August 15~ 2003 D~EOFBIRTH(MM-DD-Y~R) December 3, 1902 (IF APPUCAELE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER E~l Original Return E~4. Limited Estate E~]6 Decedent Died Testate (A=a¢~ copy of Wi!ii ~]9 Litigation Proceeds Received [~2. Supplemental Return [] 4a. Future interest Compromise [~ale of ce~h ~er ~2 ~2~2) ii ' [~]5, Federal Estate Tax Return Required ~0 8. Total Number of Safe Deposit Boxes [] 11. Section to tax under Sec, 9113(A) NAME Anthony L. DeLu~ar R~q,~re FIRM NAME df Applicable) TELEPHONENUMSER 717--258--6844 [~P~. ~ iNFORMAT ON S.OU£'DEIE D RECT,.~I~; COMPLETE MAILING ADDRESS P.O. Box 358 113 Front Street Boiling Springs, 1 Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3 Closely Held Corporation, Partnership or Sole-Prophetorship (3) 4 Mortgages & Notes Receivable (Schedule D) (4) 3. Cash, Bank Deposits & Miscellaneous Personal Property (5) 4Schedule E) - 0- 6, Jointly Owned Prop,th/(Schedule F) (6) [~ Separate Bil~ing 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) 950,33 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11 Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Uno 11) - O- ,,:: - 0- 728 51 c, 121,536.13 PA 17007 ~i~ OFFz~L USE ONLY 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) (8) $1,728.51 (~1) $122,486.46 ¢2) ,1~1 20¢ 757.95 ~ (13) - 0- - O- , SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amoun~ of Line 14 taxable at the spousal tax rate, or ~ransfers under Sec 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate x 0_ x .0 (16) x .12 (17) x .15 (18) -0- -0- Decedent's Complete Address: .,. ISTREET ADDRESS CrP¢ Helen R. Carpenter Longsdorf Way t ZIP 17013 Carlisle t STATE o PA' Tax Payments and Credits: 1. Tax Due (Page 1 Line 19} 2. Credits/Payments - O- A, Spousal Poverty Credit 8. Pdor Payments - 0- C. Discount - O- interest/Penalty if appliceble D. Interest - O- E. Penalty - 0- Total Credits ( A + B + C ) Total Interest/Penalty ( D + if Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (1) (2) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (SA) (5B) -0- 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 yQar of death without receiving adequate consideration? ........................................................................................................... 3. Did decedent own an "in trust form' 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. Jnder penagJes of pedury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my know~edge and belief, it is true, correct and complete. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN 'IGNATUREOJ:PREPARE~3OTHERIH'~IREPRESEh[TATIV'E~ ~.~ ~ :~or dates of dea~ on or after July 1, 1994 and before Januaw 1, 1995, the tax rate imposed on the net value of transfe~ to or for the use of the su~iving spouse is 3% ~72 P.S. ~9116 la)(1,1) (iii, For dates of deaB on or after Januau 1, 1995, the tax rote imposed on ~e net value of ransfers to or for the use of Be sullying s~use is 0% F2 P.S. ~9116 la) (1.1) (iQ]. The statute ¢¢s not exempt a tBnsfer to a sullying spouse ~om mx, and ~e smmtou requirements for disclosure of asse~ and filing a mx ~tum are still appli~ble even if the sullying spou~ is Be only beneficiau. For dates of deaB on or after July 1, 2000: ~e tax rote impo~d on Be net value of ~nsfers from a deceased child ~en~4ne years of age or younger at death to or for Be use of a natural parent, an adoptive parent, or a steppamnt of Be child is 0% ~2 P.S. ~9116(a)(1.2)]. ~e ~ mts im~sed ~n ~e net va Ue of ~ansfers to or ~r Be use of Be de~denfs lineal beneficiaries is 4.5%, ex.pt as noted in 72 P.S. ~9116(1.2) F2 P.S. ~9116(a)(I)], The ~x rate imp~ed on Be net value of ~nsfers to or for ~e u~ of Be 4~ent's sibl~¢ is 12% U2 RS. ~9116(a~t3)]. A sibling ~ de6ned, under Se~on 9102, as an individual ~o has at teast one parent in ~mmon wi~ the dec~ent, whe~er by bl~ or COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Please Print or Type ESTATE OF Helen R. Carpenter FILE NUMBER (All property jointly-owned with the Right of Survivorship must be disclosed on Schedule F) ITEM NUMBER DESCRIPTION Checking account, #3741139129, at M&T Bank Refund check from Hoffman-Roth Funeral Home Refund check from Conseco Senior ~ealth Insurance Company TOTAL (Also enter on line 5, Pe¢~p;tulatior $ VALUE AT DATE OF DEATH $1,447.10 240.25 41 .16 1,728~51 (A~ach additional 8½" x 11" sheets if more space is needed.) REV-1511 EX+ (~-~B) ~ I SCHEDULE H ~ FUNERAL EXPENSES, co~o~w,^a, oF ~,s~v~ ADMINISTRATIVE COSTS AND iNHERiTANCE T~ RETURH / MIS ~A~ O~ ~ Please Print or Type ITEM NUMBER ke Bo C. 1. 2~ 3. 4. 5. 6. 7. 8. Helen R. Carpenter Funeral Expenses: DESCRIPTION Administrative Costs: Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid 2004 Attorney Fees Anthony L. DeLuca, Esquire Family Exemption Claimant Address of Claimant at decedent's death Street Address Relationship City Probate Fees State__ Zip Code Miscellaneous Expenses: Filing fee for Inventory and Inheritance Tax TOTAL (Also enter on llne 9, Recapitulation) $ (If more space is needed, insert additional sheets of same size.) AMOUNT 472.08 418.25 35.00 25.00 950.33 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Helen R. Carpenter SCHEDULE "1" DEBTS OF DECEDENT, MORTGAGES, AND LIENS FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT Cumberland Crossing Retirement Community 1Longsdorf Way, Carlisle, PA 17013 - Nursing Home Charles Evans Cemetery Company 1119 Centre Avenue Reading, PA 19601 commonwealth of Pennsylvania Department of Public Welfare Division of Third Party Liability P.O. Box 8486 Harrisburg, PA 17105-8486 TOTAL (Also enter on line 10, Recapitulation) $767.02 82.00 120,687.14 121,536.16 LAST WILL AND TESTAMENT OF HELEN RUTH CARPENTER I, HELEN RUTH CARPENTER, a resident of 113 Front Street, Boiling Springs, Cumberland County, Pennsylvania being of sound mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ~EM 1: I direct that all my just debts, the expenses of my last illness and funeral expenses be paid as soon after my decease as the same can conveniently be done. ITEM 2: I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such govern- ments, whether the property passes under this Will or otherwise, excluding, however, any property over which I have a taxable power of appointment, provided, however, that no residuary beneficiary shall by reason of this provision be denied the benefit of any deduction, credit, favorable rate of tax or other benefit which by law enures to such beneficiary. Helen Ruth Carpenter~ LAST WILL AND TESTaMeNT OF HELEN RUTH CARPENTER ITEM 3: I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, unto VIRGINIA MAY MURPHY, of Boiling Springs, Pennsylvania, provided, however, that she survives me and is living sixty (60) days after the date of my death. ITEM 4: If and in the event that Virginia May Murphy does not survive me and is not living sixty (60) days after the date of my death, then and in such event, I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and nature, and wheresoever situate at the time of my death, to the issue of the said Virginia May Murphy, per stirpes. ITEM 5: I hereby nominate, constitute and appoint MARY H. CARPENTER, Executrix of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. If and in the event that Mary H. Carpenter, does not survive me and is not living sixty (60) days after the date of my death, or does not complete her duties as Executrix, then and in such en Ruth Carpe~t~ 7_ event, Murphy, HELEN RUTH CAR~PENTER I hereby nominate, constitute and appoint Virginia May Executrix of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. ITEM 6: If any provision of this Will or of any Codicil hereto is held to be inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof shall continue to be fully operative and effective, so far as is possible and reasonable. IN WITNESS WHEREOF, I, HELEN RUTH CARPENTER, the Testatrix, have to this my Last Will and Testament, typewritten on three (3) consecutively numbered pages, subscribed my name and affixed my seal this ~ay of ~-~-~/~ 1989. Signed, sealed, published and declared by the above named Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and of COMMONWEALTH OF PENNSYLVANIA coUNTY OF CUMBERLAND Virginia May Murphy aeing duly sworn according fo law, deposes and says fhafShe of fha Es+ale of Helen.R'. Carpenter " Iafe of South Middleton Township Cumberland Counfy, Pa., deceased and fhaf fhe wifhin is an ~nvenfory made by ,fhe said '"" =~ fha enHre es+a+e of sa~d decedenf, conshf~ng of ail fhe personaJ properly and re~al esfa~e, excep+ real es+ale · ~e Commonwea~+h of Pennsylvania, end fha+ fhe figures oppos~fe each [fem of fhe Invenfory represe~f i+'s fair value as of ~he dele of decedenf's INSTRUCTIONS 1. An [nvenfory musf be filed wlfMn fhree mcnfhs affer appoinfmenf o{ personal represenfef[ve. 2. A suppJemenf ~nvenfory musf be F~Jed wlfhln fhi~y days 0¢ al;scorer7 of addlfiona~ assefs, ~, Addif~ona~ sheers may be affacHed as fo personalty or really 4. See Afl,cie IV, Fiduciaries Acf of 1949. Z 0 ,-, BUREAU OF INDZV/DUAL TAXES TNHERITANCE TAX DTVTSTON DEPT. 280601 HARRTSBURG, PA 17128-0601 CONHONgEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX · APPRAISEMENT, ALLONANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ANTHONY L DELUCA ESQ'Uq 115 FRONT ST PO BOX 558 DATE 10-25-200q ESTATE OF CARPENTER HELEN R DATE OF DEATH 08-15-2005 FILE NUNDER 21 0q-0150 COUNTY CUMBERLAND ACN 101 Amount Remitted HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS *'~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF CARPENTER HELEN R FILE NO. 21 0~-0150 ACN 101 DATE 10-25-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN DASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds {Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank 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) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Re~urn lz728.51 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this fora with your tax peyeent. .00 (8) 950.33 13. NOTE: ASSESSHENT OF TAX: 15. Amount of Line 1~ at Spousal rats 16. Amount of Line lq taxable at Lineal/Class A rats 17. Amount of Line lq et Sibling rats 18. Amount of Line lq taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 121~536.15 (11) (12) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subject ~o Tax (lq) If an assess.ent ~as issued previously, lines 14, 15 and/er 16, 17, reflect figures that include the total of ALL returns assessed to date. 1,728.51 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 120,757.95- .00 120,757.95- 18 and 19 will (is) .00 x O0 = .00 (16) .00 x Off5= .00 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= . O0 AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUEI .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or befora December 12, 1982 -- if any future lnterast in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of tha decedent after the expiration of any estate for llfe or for years, the CoemonNealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rata on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritanca and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 91qO). Detach the top portion of this Natice and submit with your payment to the Register of #ills printed on the reverse sida. --Make check or money order payable to: REGISTER OF NXLLS, AGENT A rafund of a tax credit, which was not requested on the Tax Return, amy ba requested by completing an "Application for Rafund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Zq-hour answering service for fores ordaring: 1-800-562-Z050; sarvicas for taxpayers with spacial hearing and / or speaking needs: 1-800-qq7-5020 (TT only). Any party in interast not satisfied with fha appraisament, allowanca, or disallowance of deductions, or assessment of tax (including discount or interast) as shown on this Notice must object within sixty (60) days of receipt of this Notica by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal reprasentativa, OR --appeal to tha Orphans' Court. Factual errors discoverad 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 17128-0601 Phone (717) 787-6S05. 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 decedant's death, a five percent (52) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in fha tha same tine period as you would appeal the tax and interest that has been assessed as indicated an this notice. Interest ls charged beginning with first day of delinquency, or nina (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquant before January 1, 1982 bear interest at the rate of six (62) percent par annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 20Oq are: Interest Dally Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 207. .0005~8 1988-1991 117. .000501 2001 9X .0002q7 1983 16Z .000~58 1992 9Z .0002q7 2002 62 . O0016q 198~ 112 .000301 1995-199q 72 .000192 Z005 57- .000137 1985 15Z .000356 1995-1998 92 .0002~7 ZO0~ ~Z .000110 1986 107. .000274 1999 72 . OO019Z 1987 1gl .00027~ Z000 77. .O00lgz --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DEL/NI;IUENT X DA/LY /NTERBST FACTOR --Any Notlce issued after the tax becomes delinquent will reflect an lnterest calculation to fifteen (IS) 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.