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HomeMy WebLinkAbout03-0818Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of James A. McClelland also known as , Deceased Petitioners, James A. McClelland, Jr. and Jeffrey A. McClelland who are 18 years of age older apply(ies) for: (COMPLETE "A' OR "B" BELOW:) No. Social Security No. 173-18-1399 [4-] A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the executrix named in the last Will of the Decedent dated March 15, 2000 (State relevant circumstances, e.g. renunciation, death of executor, etc.) Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after the execution of the documents offered for probate, cas not the victim of a killing and was never adjudicated incompetent: [] B. Grant of Letters of Administration (d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family home or principal residence at 126 Wilson Drive, Mechanicsburg, Lower Allen Township, Pennsylvania 17055 (List street, number and municipality) Decedent, then 84 years of age, died September 17, 2003, at Holy Spirit Hospital, Camp Hill, Pennsylvania. (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All Personal property $ 13,000.00 (If not domiciled in PA) Personal property in Pennsylvania $ (If not domiciled in PA) Personal property in County $ Value of Real Estate in Pennsylvania $100,000.00 situated as follows: 126 Wilson Drive, Mechanicsburg, Pennsylvania 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 address James A. McClelland, Jr. 187 Lake Meade Drive, East Berlin, PA 17316 Jeffrey A. McClelland 1103 Ridge Drive, Mechanicsburg, PA 17055 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of Petitioner (s) and that as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer/the estate according to law. Sworn to or affi.rmed a. nd subscribed _~~~,~,, ~ ' ~~~~.,~ bef2re me this q4-~ day of For th~ Re~i~ter(3~ /-,ff Estate of James A. McClelland Deceased Social Security No.: 173-18-1399 Date of Death: September 17, 2003 DECREE FOR PROBATE AND GRANT OF LETTERS AND NOW, _& _']?~b,.c~_ ~ ,200,3, in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that Letters [~f ] Testamentary [ ] Of Administration d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate are hereby granted to James A. McClelland and Jeffrey A. McClelland In the above estate and that the instrument dated March 15, 2000 described in the Petition be admitted to probate and filed of record as the Last Will of the Decedent. Fees Letters ............................... $ Short Certificate(s) ............. $ Renunciation ...................... $ Affidavit ( ) ........................ $ Extra pages (5) .................... $ Codicil ................................ $ _,:gZ. 5.00 18. oo L Registe-rBf W~s*-(I~ Attorney: I.D. No.: Address: Diane G. Radcliff, Esquire 32112 3448 Trindle Road Camp Hill, PA 17011 JCP Fee ............................... $ Inventory ............................ $ Automation Fee .................. $ Other .................................. $ TOTAL ................. $ It'). O0 Telephone: (717) 737-0100 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local R,egistrar. 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. P 9 4 9 6 612 ~'~ ~z;z.~.,.,.,.~.,.,_. ,.~, No. ~ / Dare COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH STATE FIrE NUMBER Cumberland East Ponnsboro ~dV ~ pi c {.[ ~ ~CE~NT'S M~LI~~.~ ~.Z*C~126 Winston Drive ]~C~NT'S~i~U[ ltl-J* Pennsylvania ~ .~ ~.~, ~uw=, m,,=,, Mechanicsburg, Pennsylvania 17055 ~ Cumberland F~HER'SNA~(F""'M~*~m Andrew P, McClelland MOTHER'SN~IF,..~.~} Annie We~el ,.,o.~s~,~ James A McCtelland, Jr. ~N~~[~fl~~, PA 17316 ~~~~~ ~~*~'~ ~ll~'~' ~}~ Sep 23, 2003 *~ ~diantown Gap National Annville, Pennsylvania 17003 ~e~nera~e, Inc. 37 Easl Main Street Mechanicsburg. Pa. 17055 I I,,. ~, o p ~ J,. ~ep~n~<- i~ ~ SAIDIS, SHUFF & MASLAND ATtORNEYS*AT-LAW 2109 Market Street Camp Hill, PA LAST WILL AND TESTAMENT OF JAMES A. McCLELLAND I, JAMES A. McCLELLAND, of Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any will previously made by me. I - I direct the payment of all my just debts and funeral expenses out of my estate as soon as may be practical after my death. II. I devise and bequeath to the individuals listed below, the following: a) To my son, James A. McClelland, Jr. of 187 Lake Mead Drive, East Berlin, Adams County, Pennsylvania, all those items of personal property which he gave to me during my life and which I own at the time of my death. b) To my son, Jeffery A. McClelland, of 4183 Cove Court, Apt. 102, Mechanicsburg, Cumberland County, Pennsylvania, all those items of personal property which he gave me during my life, and which I own at the time of my death. SAIDIS, SHLIFF & MASLAND A~rORNEYS*AT*LAW 2109 Market Street Camp Hill, PA c) I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate unto my sons, James A. McClelland, Jr. and Jeffrey A. McClelland, in equal shares with the share of any deceased child to go to the survivor of my said children. III. I appoint my sons, James A. McClelland, Jr., and Jeffrey A. McClelland, Co-Executors of this, my Last Will and Testament. In the event either of my said sons are unable to act as such for any reason, then the other shall act as sole Executor of this, my Last Will and Testament. Neither of my personal representatives shall be required to post bond in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the .,"~' day of ..... 2000. -JAMES A .' MCCLEL-~AND (SEAL) Signed, sealed, published and declared by JAMES A. M¢CLELLAND Testator therein named, on this and one (1) other sheet of paper as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. · - d~3~e~s SAIDIS, SHUFF & MASLAND ATTORNEY~,AT,LAW 2109 Market Street Camp Hill, PA SAIDIS, SHUFF & MASLAND ATrORNEYS.ATelAW 2109 Market Street Camp Hill, PA COMMONWEALTH OF PENNSYLVANIA) COUNTY OF CUMBERLAND ) : SS. WE, the undersigned, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator signed the Will as witnesses and that to the best of their knowledge the Testator was at that time eigh- teen years of age or older, of sound mind, and under no constraint or undue influence. ,/~-- - Testate%-v Subscribed, sworn to and acknowledged before me by the testator, and subscribed and sw©rn to~efore me by both witnesses, this ~ day of NOTARIAL SEAL KAREN S. NOEL. Notary Public C.e~v. qi]l 80to, Cu~nberland County M~ 3ommlssior~ Expires Dec. 8, 2003~ rI Public JAMES A. McCLELLAND Law Offices SAIDIS, SHUFF & MASLAND A PROFESSIONAL' CORPORATION 2109 Market Street · Post Office Box 737 Camp Hill, Pennsylvania 17001-0737 (717) 737-3405 Fax (717) 737-3407 CERTIFICATE OF SERVICE OF NOTICE OF ESTATE ADMINISTRATION UNDER RULE 5.6(a) NAME OF DECEDENT: James A. McClelland DATE OF DEATH: September 17, 2003 WILL/ADMIN NO.: 21-03-0818 TO THE REGISTER: I certify that Notice of 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 October 20, 2003: James A. McClelland, Jr. 187 Lake Meade Drive Son East Berlin, PA 17316 Jeffrey A. McClelland 1103 Ridge Drive Son Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None N/A Date: Telephone: (717) 737-0100 I.D. No.: 32112 Capacity: Counsel for Personal Representative DIANE G. RADCLIFF, ESQUIRE Attorney at Law 3448 Trindle Road Phone: (717) 737-0100 Camp Hill, Pennsylvania 17011 Facsimile: (717) 975-0697 December 8, 2003 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate o f James A. McClelland No. 21-03-0818 Dear Sir/Madam: Enclosed herewith please find check number 1018 in the amount of $5,100.00 which represents the pre-payment of inheritance tax for the above referenced estate. Please forward to this office a receipt of payment of this tax. Thank you for your attention to this matter. Very truly yours, DGR/dr Enclosure(s): Check No. 1018 cc: File 76-03-E DIANE G. RADCLIFF, ESQUIRE 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. CD REV-1162 EX(11-96) 003324 RADCLIFF DIANE GILBERT 3446-3448 TRINDLE ROAD CAMP HILL, PA 17011 fold ESTATE INFORMATION: SSN: 173-18-1399 FILE NUMBER: 2103-081 8 DECEDENT NAME: MCCLELLAND JAMES A DATE OF PAYMENT: 12/10/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 09/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,100.00 TOTAL AMOUNT PAID: 95,100.00 REMARKS: JAMES AND JEFFREYMCCLELLAND C/O DIANE G RADCLIFF ESQUIRE SEAL CHECK# 1018 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) McClelland, James A z~ ; DAT~E O~ DEATH (MM-DD-YEARi i DATE OF BiRtH (MM-DD-YEAR) , ~ 109/17/2003 . 08/19/1919 "" (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) FILE NUMBER 21 03 0818 COUNTY CODE YEAR NUMBER L SOCIAL SECURITY NUMBER ' 173-18-1399 THIS RETURN Must BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~oo [] 1. Original Return [] 2. Supplemental Return [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 6. Decedent Died Testate(Attach copy [] 7. Decedent Maintained a Living Trust(Attach of Will) copy of Trust) [] 9. Litigabon Proceeds Received q 10. Spousal Poverty Credit(date of death betweer Diane G. Radcliff FIRM NAME (If applicable) Diane G. Radcliff. Attorney at Law TELEPHONE NUMBER 717/737-0100 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 (tota Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions Itotal Lines 9 & 10) 12-31-91 and 1-1-95) I[THIS sECTioN MuST BE C~MPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHI~ULD BE D RECTED TO: I~IAME .............................................. ~:~MPL~'ILE MAr~I'NG ,~'[~F~S~ 3448 Trindle Road Camp Hill, PA 17001 117.ooo~ff:..._. N6ne None None 15,128.96 None None 12. Net Value of Estate (Line 8 minus Line 11) 11.969.0 1 2,307.29 ] 3. Remainder Return (date of death prior to 12-13-82) [] 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [] 11.Election to tax under Sec. 9113(A)(Attach Sch O (8) 132,128.96 (11) 14.276.30 117,852.66 (12) (13) (14) 117.852.66 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x or transfers under Sec. 9116(a)(1.2) (15) 16.Amount of Line 14 taxable at lineal rate 117,852.66 x .045 (16) 5.303.37 17.Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .12 (17) x .15 (18) (19) 5,303.3 7 ........ >> BE SURE TO ANSWER ALL QUESTibNs Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) , Decedent's Complete Address: I STREET ADDRESS 126 Winston Drive ~n-Y Mechanicsburg r STATE PA ]~i~ 17055 I Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest~Penalty if applicable D. Interest E. Penalty 5,100.00 265.17 Total Credits (A + B + C) (2) Total InterestJPenalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (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 theTAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) Make Check Payable to: REGISTER OF WILLS, AGENT (1) 5,303.37 5,365.17 0.00 61.80 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 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 cons derat on? 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. un(let penalties of perjury I deciare~hat i have~xamined ffli~ return, includin~ aCCOmpanying Schedules an(l Statement~, ~nd to the b~ of my knowledge and belief, i(is true, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge, o SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS J: Iland Jr DATE 187 Lake Meade Drive East Berlin, PA 17316 5IDLE FOR FI ADDRFSS 1103 Ridge Drive /~o /2.0 Mechanicsburg, PA 17055 ESENTATIVE ADDRESS 3448 Trindle Road Camp Hill, PA 17001 For I o or after July 1, ~re January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the survi, [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 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. ,~ SCHEDULE A REAL ESTATE COMMONV~=ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF : McClelland, James A I FILE NUMBER ...... 21 - 03- 0818 All real property owned solely or as a tenant in common must be reoorted at fair market valueFair market value is defined as the price at which propert[t would be exchanged between a willing buyer and a willing 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 scheduh F. ITEM ~ NUMBER DESCRIPTION 'VALUE AT DATE OF 1 1 126 WinstOn Driv~ I DEATH 1 17,000.00 Mechanicsburg, PA 17055 TOTAL (Also enter on Line 1, Recapitulation) 117,000.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY McClelland, James A I FILE NUMBER 21 - 03- 0818 Include the proceeds of litigation and the date the proceeds were received by the estateAII property jointly-owned with the right of survivorship must be disclosed on schedule F. NUMBER 1 M & T Bank Checking Account No.: Americhoice Account No.: 1995 Buick Century Car insurance refund DESCRIPTION VALUE AT DATE OF DEATH 12,193.78 228.18 2,700.00 7.00 TOTAL (Also enter on Line S, Recapitulation) 15,128.96 COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENT ESTATE OF ' ' ' McClelland, James A FILE NUMBER 21 - 03 - 0818 Debts of decedent must be reported on Schedule I. ITEM ' NUMBER DESCRIPTION AMOUNT A. UNERAL EXPENSES: ~ 1 Myers Funeral Home 6,042.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Secudty Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Diane O. Radclfff, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Register of Wills - Cumberland County Zip 3,900.00 272.00 Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs PP&L - May electric bill PA American Water - May water bill 28.62 12.10 of Continuation Schedule(s) i 1,714.29T°tal TOTAL (Also enter on line 9, Recapitulation) I 11,969.01 INHERITANCE TAX RETURN RESIDENT DECEDENT ~~ ~ cor~nued McCleiland, James A I FILE NUMBER -- · _ . i 21 - 03- 0818 Cumberland Law Journal - Legal Advertisement 75.00 The Sentinel - Legal Advertisement M & T Bank - Estate Checks PP&L - Dec. electric bill PA American Water - December water bill Keystone Oil PP&L - Jan. electric bill Lower Allen Township - sewer/refuse (Jan-Mar.) PA American Water - Jan water bill PP&L - Feb. electric bill PA American Water - Feb. water bill Keystone Oil PP&L - March electric bill Erie Insurance Group - homeowners insurance PA American Water - March bill PP&L - April electric PA Amrican water - April water bill PP&L - May electric bill PP&L - June electric bill Bonnie K. Miller, Tax collector Lower Allen Township - sewer/refuse (April - June) 129.47 16.75 27.99 11.23 214.49 31.57 73.35 10.79 29.19 10.50 289.12 28.67 20.00 11.98 26.99 12.87 28.62 26.37 506.58 80.69 Page 2 of Schedule H  SCHEDULE I DEBTS OF DECEDENT, MORTGAGE CO~ONW~.TH O..EN.SVLVAN,^ LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ES.rATE oF .- , : McClelland, James A J FILE NUMBER 21 - 03- 0818 Include unreimbursed medical expenses. iTEM i NUMBER DESCRIPTION AMOUNT 1 Com~as~ ' Final ~abi~ 13.20 2 Verizon - Final Telephone Bill 12.04 3 PA American Water - Sept./Oct./Nov. Water Bill 33.82 4 PP&L Electric - Oct./Nov Electric Bill 74.71 5 Lower Allen Township - Oct. - Dec. Sewer/Refuse Bill 73.35 6 Nephrology Assocates - Medical Bill 70.94 7 Mid Penn Urology - Medical Bill 157.29 8 Conner-Rich Associates - Medical Bill 223.16 9 Andrews & Patel Associates - Medical Bill 19.89 10 Kunkel Surgical Group - Medical Bill 116.95 11 Quantum Imaging & Therapeutic - Medical Bill 105.68 12 Physicians of Rehabilitation - Medical Bill 181.24 13 Holy Spirit Hospital - Medical Bill 1,138.18 14 West Shore Pathology - Medical Bill 3.84 15 Lake Meade Fire & Rescue - Ambulance Bill 48.32 16 Quantum Imaging - Medical Bill 6.28 17 Holy Spirit Hospital - Medical Bill 28.40 TOTAL (Also enter on Line 10, Recapitulation) 2,307.29 ; REV-1513 F.X+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF McClelland, James A FiLE NUMBER I 21 - 03- 0818 NUMBER I. 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) James A McClelland Jr 187 Lake Meade Drive East Berlin, PA 17316 Jeffrey A McClelland 1103 Ridge Drive Mechanicsburg, PA 17055 RELATIONSHIP TO AMOUNT OR SHARE DECEDENT OF ESTATE Do N~t Ust Tru~tee(s]L Son 1/2 Residue Son 1/2 Residue II. Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheei 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~ TIlE Norman Mitchell The Homestead Group 4075 Market Street Camp Hill, Pa. 17011 Marsha, We calculated the CMA on the home at :126 Winston Drive, Mechanicsburg, Pa. to be in the $117,000 to $127,000 Range. If we can be of any additional assistance please call. Sincerely, Norm Mitchell Josh Mitchell ~ME JAMES A MCCLELLAND '~ 228.18 228.18 DATE r NUMBER NUMBER I TRANSACTION DESCRIPTION ACCOUNT CHECK AMOUNT DISBURSED CHECK WITHDRAWAL 10/21/03 CHECK 612959 Ask ab°ut °ur 1°w lOan rate! www.americhoiceiorg~' TELLER- 4 0/TRANSACTION CODE- 14 : ACCOUNT :NO ~ ACCOUNT TYPE : 58618937 CLASSIC CHECKING O0 0 06117H NM 017 t STATEHENT PERIOD SEP.13-OCT.lO,2003 I OF 1 JAMES A MCCLELLAND 126 WINSTON DR MECHANICSBURG PA 17055-3550 2388 NECHANICSDURG ACCOUNT SUMMARY BEGINNING :DEPOSITS &: : ~ OTHER ::CURRENT 'ENDING i :BALANCE iOTHER ADDITIONS i :cHECKS pAID ~ . :SUBTRACTIONS : INTEREST PO BALANCE 12~193.78 0 0.00 1 2~000.00 0 0.00 0.00 10·193.78 ACCOUNT ACTIVITY DATE ii ::iiiiii!!! · TRANSACTIONiDESCRIPTIONiii:i!i &iOTHER:ADDITiONS :i: i SUBTRACTIONS: BALANCE: :: 09-13-03'BEGINNING BALANCE $12,193.78 09-22-03 CHECK NUMBER 7q03 2jO00.O0 10~193.78 ENDING BALANCE $10j193.78 7q03 09-22-03 2,000,00 N&T WEB BANKING PROVIDES YOU WITH ONLINE· UP-TO-DATE INFORMATION ON PRACTICALLY ALL OF YOUR M&T ACCOUNTS - AND IT'S FREE! YOU CAN ALSO SAVE TIME AND MONEY BY PAYING YOUR BILLS ONLINE WITH M&T WEB BILL PAY - FREE FOR THE FIRST MONTH. AFTER THATj IT'S ONLY $2.95 A NONTH FOR 20 PAYMENTS - LESS THAN THE COST OF 20 STANPS! YOU CAN SCHEDULE AUTOMATIC RECURRING PAYMENTS SUCH AS CAR LOANS· RENT & UTILITIES TO BE SENT WHEN YOU SPECIFY~ MAKING YOUR FINANCES EASIER TO MANAGE. TO SIGN UP FOR M&T WEB BANKING g H&T WEB BILL PAYj VISIT WWW.MANDTBANK.COM~ STOP BY ANY M&T BANK BRANCH OR CALL M&T'S TELEPHONE BANKING CENTER AT 1-800-790-91~0. LAST WILL AND TESTAMENT OF JAMES A. McCLELLAND I, JAMES A. McCLELLAND, of Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any will previously made by me. I - I direct the payment of all my just debts and funeral expenses out of my estate as soon as may be practical after my death. II. I devise and bequeath to the individuals listed below, the following: a) To my son, James A. McClelland, Jr. of 187 Lake Mead Drive, East Berlin, Adams County, Pennsylvania, all those items of personal property which he gave to me during my life and which I own at the time of my death. SAIDIS, ;HUFF MASLAND ATtORNEYS,AT*LAW 2109 Market Street Camp Hill, PA b) To my son, Jeffery A. McClelland, of 4183 Cove Court, Apt. 102, Mechanicsburg, Cumberland County, Pennsylvania, all those items of personal property which he gave me during my life, and which I own at the time of my death. c) I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate unto my sons, James A. McClelland, Jr. and Jeffrey A. McCleltand, in equal shares with the share of any deceased child to go to the survivor of my said children. III. I appoint my sons, James A. McClelland, Jr., and Jeffrey A. McClelland, Co-Executors of this, my Last Will and Testament. In the event either of my said sons are unable to act as such for any reason, then the other shall act as sole Executor of this, my Last Will and Testament. Neither of my personal representatives shall be required to post bond in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the ~'..~ day of ..... , 2000. SAIDIS, ~HUFF & MASLAND AI~ORNEYS,AT,LAW 2109 Market Street Camp Hill, PA ,/v-J~iMES A.~ MeCLEL~AND Signed, sealed, published and declared by JAMES A. McCLELLAND Testator therein named, on this and one (1) other sheet of paper as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. / Name /~- ~dur=ss / ' ~d~e s s SAIDIS, ;HUFF & MASLAND ATI~ORNEYS*ATeLAW 2109 Market Street Camp Hill, PA COMMONWEALTH OF PENNSYLVANIA) COUNTY OF CUMBERLAND ) : SS. WE, the undersigned, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator signed the Will as witnesses and that to the best of their knowledge the Testator was at that time eigh- teen years of age or older, of sound mind, and under no constraint or undue influence. SAIDIS, ;HUFF & MASLAND ATFORNEYS*AT.LAW 2109 Market Street Camp Hill, PA [/" 'Wit~e~s Subscribed, sworn to and acknowledged before me by the .~efore me by both testator, and subscribed and sworn to witnesses this ~ q'.,[:x day of '00 0 .' ,:"it,,: '/i' .' } ~/f~ot ary Public Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of McClelland, James A also known as , Deceased No. 21 - 03- 0818 Date of Death 9/17/2003 Social Security No. 173-18-1399 James A McClelland Jr Jeffrey A McClelland The Personal Repre~entatiVe(~)of the '~bov~ Est~el d~ceas~d~verify thai the item~ppearing in th~ following InVentory include all of the personal assets wherever situate and all of the real estate located 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 Decedenrs death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unswom falsification to authorities. Attorney: I.D. No.: Address: Personal Representative 32112 Signature: ,~~~~~~ Signatur~/ / '~/ 3448 Trindle Road Address: 187 Lake Meade Drive Camp Hill, PA 17001 East Berlin, PA 17316 Telephone: 717/737-0100 Personal Property Telephone: 717-259-7403 Dated: ~/'~/~/_/ . M & T Bank Checking Account No.: 12,193.78 Americhoice Account No.: 228.18 1995 Buick Century Car insurance refund 2,700.00 7.00 Total Personal Property $15,128.96 (Attach additional sheets if necessary) Total Personal Property and Real Estate $132,128.96 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of McClelland, James A also known as continued , Deceased No. 21 - 03- 0818 Date of Death 9/17/2003 Social Security No. 173-18-1399 Real Estate 126 Winston Drive Mechanicsburg, PA 17055 117,000.00 Total Real Estate $117,000.00 2 BUREAU OF TNDTVTDUAL TAXES TNHERTTAHCE TAX DTVZSI'ON DEPT. Z80601 HARR/SBURG, PA 17128-0601 COHNONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SENENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCT/OHS AND ASSESSHENT OF TAX DIANE G RADCLIFF ATTY $448 TR]NDLE RD CAHP HILL PA 17001 08-02-2004 HCCLELLAND 09-17-2005 21 05-0818 CUH~ERLAND 101 Amoun~ Remi~ed JAHES A HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF NTLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETATN LONER PORTTON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF TNHERTTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF HCCLELLAND JAHES A FTLE NO. 21 05-0818 ACN 101 DATE 08-02-2004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNTNG FUTURE TNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~nership ln~eres~ (Schedule C) (3) 4. Nor~gages/No~es Receivable (Schedule D) (4) B. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) ($) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expenses/Adm. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gage Liabilities/Liens (Schedule l) (10) 11. To,al Deductions 12. Ne~ Value of Tax Re~urn 117~000.00 .00 .00 .00 15;128.96 .00 .0O (8) 11,969.01 NOTE: To insure proper credi~ ~o your account, subm/~ ~he upper portion of ~his form ~i~h your ~ax payment. 152,128.96 2~$07.29 {11) Iq .27&.~0 (12) 117,852.66 13. 14. NOTE: ASSESSHENT OF TAX: 15. Amoun~ of Line 14 a~ Spouse1 ra~e 16. Amoun~ of Line 14 ~axable a~ Lineal/Class A ra~e 17. Amoun~ of Line 14 a~ Sibling re~e 18. Amoun~ of L/ne 14 ~axable a~ Colla*erel/Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYNENT RECEIPT DISCOUNT DATE NUHBER INTEREST/PEN PAID (-) 12-10-2005 CD005524 265.17 07-26-2004 REFUND .00 Charitable/Governmental Bequests; Non-elected 9115 Trus*s (Schedule J) (15) . O0 Ne~ Value of Es~a~e SubBec~ '1:o Tax (14) 117,852.66 Zf an assess;ent ~as issued previously, lines 14, 15 and/or ~6, 17, 18 and ~9 ~111 reflect flgures that /nclude the total of ALL returns assessed to date. (15) .00 x O0 = .00 (16) 117,852.66 x 045= 5,303.37 (17) . O0 x 12 = .00 (18) .00 x 15 = .00 (19)= 5,505.57 ANOUNT pATD 5,100.00 61 80- TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 5,505.57 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE ~ A REFUND. SEE REVERSE S/DE OF TH/S FORN FOR INSTRUCTIONS.) ~\ RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTZONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate ts transferred in possess[on or enjoyment to Class B (collatara1) 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 tho lamful Class B (collateral) rate on any such future interest. To ~ulf[11 the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (7Z P.S. Section 91fi0). Detach tho top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse --Make check or money order payable to: REG[STER OF HILLS, AGENT A refund of a tax credit, which mas not requested on tho Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Nills, any of tho 25 Revenue District Off[cos, or by calling the special Iq-hour answering service for Forms ordering: 1-800-36Z-ZO50; services for taxpayers aith special hearing and / or speaking needs: 1-800-q¢7-30ZO (TT only). Any party in interest not satisfied a[th tho appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Not[co must object within sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of AppsaZs, Dept. Z810Z1, Harrisburg, PA 171ZS-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 Un[t, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Res[dent Decedent" (REV-1501) For an explanation of administratively correctable errors. If any tax due is paid within throo (3) calendar months after the decodent's death, a Five percent (SZ) discount of tho 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 and of the tax amnesty per[od. This non-participation penalty is appealable in the same manner and in tho the same [[me per[od 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 (I) day from the date of death, to tho date of payment. Taxes which became deIinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after January 1, 1982 w[11 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 1982 through 200~ are: Interest Daily Interest Daily Interest Year Rate Factor Year Rata Factor Year 1982 20Z .0005q8 ~J~'8-1991 11Z .000501 ZOO1 1983 Z6Z .OOOq38 1992 9Z .0002fi7 2002 198~ 1IX .000301 1993-199~ 7Z .O00lgz 2005 1985 15X .000356 1995-1998 92 .0002q7 200q 1986 lOX .O0027~ 1999 7Z .00019Z 1987 IOZ .OOOZT~ ZOO0 7Z .OO019Z --Interest [s calculated as follows: Daily Rate Factor 9Z .O00Zq7 6Z .00016q 5Z .000137 qZ .000X10 'rNTEREST = BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DELTNI;IUENT X DAI'Ly XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond tho date of the assessment. Tf payment is made after the interest computation date shown on the Notice, add[t[onaZ interest must ba calcuZatad. BUREAU OF INDIVIDUAL TAXES INHERTTANCE TAX DTVTSION DEPT. 280601 HARRISBURG, PA 17128-0601 COHMON~/EALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-I&O? EX AFP (01-03) DIANE G RADCLIFF ATTY 3~48 TRINDLE RD CAMP HILL PA 17001 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-09-200~ MCCLELLAND JANES 09-17-2005 21 03-0818 CUIVI~J~ LAND A HAKE CHECK PAYABLE AND RgMZT PAYHENT TO: REGISTER OF i"ZLLS ~ CUMBERLAND C~'COURT~31OUSE?' CARLISLE, PA.?!17013~ '~. .... NOTE: To /nsur8 proper cr~d,~ ~o your accoun*, subm1~ ~he upper por~1on of ~his form l¥i*h your *ax payment. CUT ALONG TH/S L/NE ~-* RETAIN LO~ER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF MCCLELLAND JAMES A F'rLE NO. 21 03-0818 ACN 101 DATE 08-09-2004 TNTS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO~/N BELO# TS A SUMMARY OF THE PRINCIPAL TAX DUE, APPL/CATTON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPL'rCABLE, A PROJECTED /NTEREST FI'GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-26-2004 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 5,303.37 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PA~D (-) AMOUNT PAID 265.17 12-10-2005 07-26-2004 CD003324 REFUND .00 5,100.00 61.80- IF PAID AFTER TH/S DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE 1S LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CRED'rT 5,303.37 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR TNSTRUCT/ONS. ) STATUS REPORT UNDER RULE 6.12 NAME OF DECEDENT: James A. McClelland DATE OF DEATH: 09-17-2003 WILL NO.: 21 03 0818 ADMIN. NO. Pursuant to Rule 6..12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X 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 x b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes x 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: June I. 2005 3448 Trindle Road. Camp Hill. P A 17011 Address N (717) 737-0100 Telephone number 1,..',,_ Capacity: _ Personal Representative C",,] ~ Counsel for personal representative L ""'.l .D cJf\