HomeMy WebLinkAbout04-0556 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Lois M. Cowles No. ~,~ I - Oq '- ~1~
Also known as To: Register of Wills for the County of
, deceased Cumberland County in the
Social Security No. 163-22-4788 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner, who is 18 years of age or older and the executor named in the last Will of the above
decedent, dated June 27, 1983 and codicil(s) dated N/A.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or
principal residence at 726 West Louther Street, Carlisle, PA 17013.
Decedent, then 7~years of age, died May 31, 2004, at University Hospital, Onondaga County,
Syracuse, New York.
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
Situate as follows:
$75,000.00
$
$150,000.00
WHEREFORE, petitioner respectfully request the probate of the last will and codicil(s) presented herewith and
the grant of letters testamentary thereon.
~stam~c.~a~tration d.b.n.c.t.a)
Lynn Michael Herr
9 Jenny Lee Drive /~,/L /~ o~ I "t~'~'~ c
Mt. Hollv Springs, PA 17065 ~
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
: SS
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
above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
Before me this}_k~day of June
~ ~gister~: ,,._1
Lynn 1 Herr
No. --ql --
Estate of Lois M. Cowles, Deceased
DEGREE OF PROBATE AND GRANT OF LETTERS
AND NOW, ~ ,~ o . /¢ ,2004, in consideration of the petition on the reverse side
hereof, satisfactory pro~'~v~ been presented before me,
IT IS DECREED that thee instrument(s) dated June 27, 1983 described therein be admitted to probate and filed
of record as the last will of Lois M. Cowles and Letters Testamentary are herel~y grated to Lynn Michael Herr.
g'ster of Wills
FEES
Probate, Letters, Etc ............. $~0. 66
Short Certificates ( ) ............ $'2~. t;~'5
.... s
TOTAL $ ~, G~
Filed. .¢ 7.{. ~ :.~ ......................
Taylor P. Andrews, Esquire
78 West Pomfret Street
Carlisle, PA 17013
717-243-0123
15641
LOIS M. COWLES
I, LOIS M. COWLES, of Carlisle, Cumberland County, Pennsylvania,
declare this to be my Last Will and Testament, and revoke all prior
Wills and Codicils previously made by me.
ITEM I: I direct that all my just debts and funeral expenses,
including my gravemarker and all expenses of my last illness, shall be
paid from my residuary estate as soon as practicable after my decease
as a part of the expense of the administration of my estate.
ITEM II: I bequeath those articles of my household furniture and
furnishings and those articles of my personal effects and personal
property to such of my children, LORIE MICHELLE ANDRECHIK, LYLE MITCHEL
HERR, and LYNN MICHAEL HERR, as are living on the thirty-first (31st)
day after my death, to be divided among them by my Executor in accord
with any memorandum I may leave and in the absence of any memorandum
or as to items not covered by such memorandum then with due regard for
their personal preferences in as nearly equal shares as practical.
ITEM III: I devise and bequeath the residue of my estate of
every nature and wherever situate to my children, LORIE MICHELLE
ANDRECHIK, LYLE MITCHELL HERR, and LYNN MICHAEL HERR, provided that
the share of any child who predeceases me or dies on or before the
thirtieth (30th) day following my death shall be distributed to his or
her issue, per stirpes, living on the thirty-first (31st) day following
my death, and in default of any such then living issue such share shall
be added to the shares for my other children.
ITEM IV: I appoint my son, LYNN MICHAEL HERR, Executor of this
my Last Will Should my son LYNN MICHAEL HERR fail~ to qualify or,
cease to act as a Executor, I appoint my son, LYLE MITCHELL HERR,
Executor of this my Last Will. -,.
Page 1 of 3
ITEM V: Unless my heirs under this Will decide unanimously to
the contrary, I direct my Executor to sell my real property at public
or private sale as soon after my death as is reasonably practical.
The proceeds of sale shall be distributed with the residue of my estate
in accordance with ITEM III. Until the real estate is sold, my Executor
shall pay all taxes, assessments, and reasonably necessary costs of upkeep,
including reasonable repairs, maintenance, and improvements that the
Executor deems to be appropriate in making the real estate more saleable.
IN WITNESS WHEREOF, I have hereunto set my hand this c~ day of
i~ ~ ' ~'' -~-v (SEAL)
1Lois M. Cowl'es'"
Signed, sealed, published and declared by the above-named Testatrix,
LOIS M. COWLES, as and for her Last Will and Testament in the presence
of us, who have hereunto subscribed our names at her request as witnesses
thereto, in the presence of said Testatrix and of each other.
_ADDRESS
ADDRESS
Page 2 of 3
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
SS
We, LOIS M. COWLES,
and
whose names are signed to the foregoing or attached instrument, being
first duly sworn, do hereby declare to the undersigned authority that
the Testatrix signed and executed the instrument as her Last Will and
Testament and that she signed willingly and that she executed as her free
and voluntary act for the purposes therein expressed, and that each of
the witnesses, in the presence and hearing of the Testatrix signed the
Will as witness and that to the best of her knowledge the Testatrix was
at the time 18 or more years of age, of sound mind and under no constraint
or undue influence.
- Lbis M. Cowles,~-Testatrix
Witness
Witness
Subscribed, sworn to and acknowledged before me by LOIS M. COWLES
the Testatrix, and subscribed to and sworn or affirmed to before me by
~_~r~l~ ~5. s~ , witnesses, this Z7 day of
Notary Public // x_~
ROBERT C. SAIDIS, Notary Publ~¢ V
Carlisle, Cumberland Co., Pa.
My Commission Expires August 14, 198:3
(SEAL)
Page 3 of 3
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
CEPT. 280601
HARRISBURG, PA 17128 O601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11 96)
NO. CD 004312
HERR LYNN MICHAEL
9 JENN LEE DRIVE PO BOX 122
MT HOLLY SPRINGS, PA 17065
fold
ESTATE INFORMATION: SSN; 163-22-4788
FILE NUMBER: 2104- 0556
DECEDENT NAME: COWLES LOIS M
DATE OF PAYMENT: 08/27/2004
POSTMARK DATE: 08/27/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 05/31/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $8,000.00
TOTAL AMOUNT PAID:
$8,000.00
REMARKS:
SEAL
CHECK# 121
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WlLLS
CERTIFICATION OF NOTICE UNDER RULES 5.6(a)
Name of Decedent:
Date of Death:
Will No:
Lois M. Cowles
May 31, 2004
21-04-0556
To the Register:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on August 25, 2004:
Lynn Michael Herr
1406 Bradley Drive, Apt 212K
Carlisle, PA 17013
Lyle M. Herr
106 Valleyview Drive
Mechanicsburg, PA 17055
Lorie M. Andrechik
116 Locust Way
Carlisle, PA 17013
Notice has now been given to all persons entitled the$~_.[o under Rule 5.6(a) except:
Date: August 25, 2004 (~t't~~ire/~r//~"~ 1~.._.~~..~/
78 West Pomfret Street
Carlisle, PA 17013
Phone: 717-243-0123
Capacity: Counsel for personal representatives
No exceptions.
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
REV 1162 EX(11 96}
NO. CD 004498
ANDREWS TAYLOR P ESQ
78 W POMFRET ST
CARLISLE, PA 17013
ESTATE INFORMATION: SSN: 163-22-4788
FILE NUMBER: 2104-0556
DECEDENT NAME: COWLES LOIS M
DATE OF PAYMENT: 10/15/2004
POSTMARK DATE: 10/15/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 05/31/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $849.92
REMARKS:
CHECK//124
· SEAL
TOTAL AMOUNT PAID:
$849.92
INITIALS: JA '
RECEIVED BY:
GLENDA FARNER STRASBAUGH
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
OFFICIAL USE ONLY
FILE NUMBER
21 -04 -0556
~.OU NTY CODE yEAR NUMBER
SOCIAL SECURITY NUMBER
163-22-4788
I-
Z
ILl
Q THIS MUST BE FILED IN DUPLICATE
(3 WITH THE REGISTER OF WILLS
a.I IF APPLICABLE) SURVIVING SPOUSE'S NAME
g:3 SOCIAL SECURITY NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Cowles, Lois M.
DATE OF DEATH (MM-DD-YY) DATE OF BIRTH (MM-DD-YY)
5/31/2004 9/19/1926
~ 1. OdginalReturn
~]4. Limited Estate
X-=J6. Decedent DiedTestate
Rec'd
z
0
o
Z
LU NAME:
z Andrews. Esquire
O
[] 2. Supplemental Return
[] 4a. Future interest Compromise
[] 7. Decedent had Living Trust
10. Spousal Poverty Credit
[] 3. Remainder Return
[] 5. Fed. Est. Tax Return Req'd
_0_ 8. Total number of SDB's
11. Election to tax w/Sec. 9113(A)
a. FIRM NAME:
(O
UJ
Andrews & Johnson
O TELEPHONE NUMBER
o 717243-0123
COMPLETE MAILING ADDRESS:
Taylor P. Andrews, Esq.
Andrews & Johnson
78 W. Pomfret St.
Carlisle I~17013 r_~
1. Real Estate (Schedule A) (1)
:'. Stocks and Bonds (Schedule B) (2)
3.Closely Held Corporation, Partnership or Sole-Prep. (3)
¢. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Misc. Pereonal Prop.(Sch. E) (5)
5. Jointly Owned Property (Schedule F) (6)
E~ Separate Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Prepare Prop. (7)
8. Total Gross Assets (total lines 1-7)
9. Funeral Expenses & Administration Costs (Sch H) (9)
10. Debts of Decedent, Mortgage liabilities, & Liens (10)
11. Total Deductions (total lines 9&10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental Bequests/Sec 9113 Trusts
for which an election to tax has not been made
14. Net Value Subject to Tax (Line 12 minus Line 13)
$155,000.00
$20,345.65
$0.00
$23,271.10
$0.00
$31,079.37
(8) $229,696.12
$8,767.40
$14,907.07
(11) $23,674.47
(12) $206,021.65
(13)
(14) $206,021.65
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
~5. Amnt of Line 14 taxable at the spousal rate,
or transfers under Sec.9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
x.O_ (15) $0.00
$206,022 x.045 (16) $9,270.97
$0 x. 12 (17) $0.00
$0 x.15 (18) $0,00
19. Tax Due (19) $9,270.97
!0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
· Decec~ent's Complete Address:
ISTREET ADDRESS
CITY
Carlisle
Tax Payments and Credits:
1. Tax Due
2, Credits/Payments
A, Spousal Poverty Credit
B, Prior Payments
C. Discounts
726 W. Louther St.
STATE ZIP
PA 17013
3. Interest/Penalty if applicable
D. Interest
E. Penalty
$8,000.00
$421.05
(t) $9,270.97
Total Credits (A+B+C) (2) $8,421.05
(3) $0.00
Total Interest/Pentaity (D+E)
4. If Line 2 ~s greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page t 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.
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
I " "11' i
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
t. Did decedent make a transfer and:
a. retain the use or income of the property transferred:
b, retain the right to designate who shall use the property transerred or its income:
c. retain a reversionary interest: or
d, retain the promise for life of either payments er care?
2.If death occurred after December 12, 1982, did decedent transfer property within one year of death
wit heat receiving adequate consideration?
3. D;d decedent own an "in trust for'' or payable upon death bank account or secuoty at his or her death?
(4)
(5) $849.92
(5B) $849.92
yes no
4. Did deCedent own an Individual Retirement Account, annuity, or other non-probate proper~y which
contains a beneficiary dis~nafion?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND PILE IT AS PART OF THE RETURN.
Uhaer benallies of del~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and betief, Jt is true, correct and complete.
DecJ&redon of prepare~ other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA3~IRE F ERSON RESPONSI LE FOR FILING RETURN
78 W. Pomfret St., Carlisle, PA 17013
For dates of death on o~ after July 1, 1994 and before January 1, f 995, the tax rate imposed on/he net value of transfers to or for the use of the su~'iving spouse is 3% [72P.S. Sec 9116{a}(1.1 )(l)].
For dales of death ~ 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. Sec 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 Pkng a tax return are sgil applicable even if the sulviving spouse is the
ESTATE OF
SCHEDULE A
REAL ESTATE
FILE NUMBER
Cowles, Lois M.
21-04-0556
ITEM
NUMBER
All real estate owned solely or as a tenant in common should be reported at fair market value with is defined as the price at which properly would be
exchanged between a willing buyer and a willing seller, neither being compelled to sell, both having reasonable knowledge of the relevant facts.
Property jointly~owned with Right of Survivorship must be disclosed on Schedule F.
DESCRIPTION VALUE AT DATE
OF DEATH
lot improved with house at 726 W. Lout. her St., Carlisle
Sold in arms length transaction
Settlement on August 26, 2004
~ettlement sheet attached
$155,000.00
Total (also enter on Line 1, Recap) $155,000.00
E. Type of Loan
1. I'--J FHA 5.2' [] FmHA 3. [] Cony. UnlnsI. File~a~cova]ciNumber Loan Number Mortgage Insurance Case Number
4. [] VA [] Cony. Ins. I
C. NOTE: This form is fumlshed to gk, e you a statement of actual setgement costs. Amounts paid to and by the seffiement agent are shown.
Items marked "p.o.c" were paid outside of cidsing; t~ey are shown hem for informational purposes and are not Included in the totals.
PROPERTY 726 West Louther Street
LOCATION: Carlisle, PA f?Of3
SETTLEMEN'F AGENT
I. SETTLEMENT DATE: 0~/2~604
J. SUMMARY OF BORROWER'S TRANSACTION
100. GROSS AMOUNT DUE FROM BORROVVER:~
207.
ADJUSTMENTS FOR ITEMS UNPAID BY SELLER:
213.
220. TOTAL PA~D BYE:OR
BORROWER: ~15,590. o~
300. CASH AT SETTLEMENT FROM/TO BORROWER:, ~ r ,~, ,,,
303. CASH([~FROM) (~]TO BORROWER: $143,091.58
RESCISSION DATE:
(. SUMMARY OF SELLER'S TRANSACTION
~100~ GROSS AMOUN'[ DUE TO SELLER:
ADJUSTMENTS FOR ITEMS pAID BY SELLER IN ADVANCE:
i40~,~CIty~aw:Taxes to
420. GROSS AMOUNT DUE TO SELLER: $1§6,468.08
500; REDUCTIONS IN AMOUNT DUE TO SELLER: ; :
~03. CASH (E]FROM) (~TO) SELLER: $154,392.41
HUD-I (3-86) - RESPA, HB 430E.2
PAGE1
I~. SETTLEMENT~CHARGES~
700. TOTAL SALES/BROKER'S COMMrSS3ON
DIVISION OF COMMISSION (LINE 700) AS FOLLOWS:
PAID FROM
BORROWER'S
FUNDS
AT
SE~LEMENT
800. ITEMS PAYABLE IN CONNECTION WITH LOAN:
PAID FROM
SELLER'S
FUNDS
AT
SETTLEMENT
10~0. RESERVES DEPOSITED WITH LENDER:
$125.00
$500.00
$4;00
$500.00
1400. TOTAL SETTLEMENT CHARGES $2,213.50 $2,076.67
Michael h. Scherer
SCHEDULE B
STOCKS AND BONDS
ESTATE OF
Cowles~ Lois M.
FILE NUMBER
21-04-0556
ITEM
NUMBEt
All property jointly-owned with Right of Survivorship must be disclosed on Schedule F
DESCRIPTION VALUE AT DATE
OF DEATH
40 shares Medical Technology & Innovations - MTIV
1,047.387 American Balanced Fund, CL B - BALBX
69 shares MONY stock
dividend accrued at death, paid after death
.001
17.360
3.174
$0.04
$18,182.63
$2,139.00
$23.98
TOTAL (also on line 2, Recapitulation) $20,345.65
. SieiITH BARNEY...
c t groulSF
Prepared by ROBERT L. BEARD
Ph. 717-780-1700
Security Description
Symbol/CUSIP
SB
Rtg
Quantity
Appraisal Report
As of 05/28/2004
Lois M Cowles
726 West Louther Street
CarIisle PA 17013-2216
Acct. 724- t 6967-10
Avg. Unit Current Yield to
Cost/ Market Price/ Unrealized % Estimated Yield (%) Cost
Tot0l Cost Market Value Gain/Loss Gain/Loss Annual Income (%)
EQUITIES
Miscellaneous Equity
MEDICAL TECIINOLOGY&INNOVATIONS
SUBTOTALS FOR 31iscellaneous Equity:
SUBTOTALS FOR EQUITIES:
MUTUAL FUNDS
AMERICAN BALANCED FUND CL B
BALBX
SUBTOTALS FOR MUTUAL FUNDS:
CASH & EQUIVALENTS
Cash Acer Bal
SUBTOTALS FOR CASH & EQUIVALENTS:
TOTALS FOR PORTFOLIO:
40.00
72.287 0.001
2,891.50 0.04 (2,891.46) (100.00) 0.00
0.00 0.00
$2,891.50 $0.04 ($2,891.46) (100.00) $0.00 0.00 0.00
$2,891.$0 $0.04 ($2,891.46) (100.00) $0.00 0.00 0.00
1,047.38'/ 14.454 17.360
15,138.89 18,182.63 3,043.74 20.11 247.18 1.36 1.63
$15,138.89 $18,182.63 $3,043.74 20.11 $247.18 1.36 1.63
1.58 1.000 1.000
1.58 1.58 0.00 0.00 0.00 0.00 0.00
$1.58 $1.58 $0.00 0.00 $0.00 0.00 0.00
$18,031.97 $18,184.25 $152.28 0.84 $247.18 1.36 1.37
Thc above sumn~ary/prices/quotes/stalistics have been obtained from sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in
monthly account slatements and confirmations reflects all transactions processed by Smith Barney and as such supersedes all other reports, including this report, for financial and tax
purposes. This report is not limited to securities beld at Smith Barney. Cost infom~ation must be supplied by the client for securities not purchased tbrough Smith Barney. Smith
Barney is a division and service mark of Citigroup Global Markets Inc. Member SIPC.
Page 1
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANIOUS PERSONAL PROPERTY
ESTATE OF
Cowles~ Lois M.
ITEM
NUMBER
1
2
3
4
5
6
7
8
FILE NUMBER
21-04-0556
Include the proceeds of litigation and the date the proceeds were received by the estate
All property jointly-owned with Right of Survivorship must be disclosed on Schedule F
DESCRIPTION VALUE AT DATE
M&T Bank, checking account -Acct:617210
Members 1st - savings Aect: 116789-00
interest accrued to date of death
1991 Honda Civic, fair condition, 86,700 miles
Sentinel refund
Horace Mann - refund
a, ero Oil - retired
2omcast cable - refund '
f~rnishings and miscellaneous personal property
OF DEATH
$10,571.29
$5,953.75
$4.89
$1,950.00
$19.38
$62.66
$52.61
$10.52
$4,646.00
TOTAL (also on line 5, Recapitulation) $23,271.10
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Andrews & Johnson
Attorneys At Law
78 West Pomfret Street
Carlisle, Pennsylvania 17013
Phone (888) 502-4349
Fox (302) 934-2955
September 16, 2004
Re: Estate of: Lois M. Coles
Social Security: 163-22-4788
Date of Death: Mcrl 31, 2004
Dear Sir or Madam:
Per your inquiry dated September 08, 2004, please be advised that at flue time of death, the above-named decedent had on
deposit with Il-ds bank flue following:
1. Type of Account
Account Number
Ownership (Names o~
Opening Date
Balance on Date of Death
Accrued Interest
Total
Checking Account
617210
Lois M Cowles
10/16/82
$10,571.29
$ 0.00
$10,571.29
Please be advised, there was no safe deposit box found for the above decedent.
For further account infomation, regarding ownership, closures and/or reimbursement of funds, etc., please call the
Stonehedge Office # 717-240-4524.
Sincerely,
Nancy Clagett
Records Management
MEMBERS 1"
REGULAR SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
116789 -00
09/21/1990
$5,953.75
$4~89
$5,958.64
None
ME/~3ERS 1sT FEDERAL CREDIT UNION
September 30, 2004
Estate of: LOIS M. COWLES
Date of Death: 0513112004
Social Security Number: 163-22-4788
5000 Louise Drive · EO. Box 40 · Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 · wwv~.memberslst.org
'Kelley Blue Book - Private Party Pricing Report - Honda, Civic Page 1 of 2
IIUIE BOOK PIU¥ATE PAI iT I EPOET
Pennsylvania · October 8, 2004
1991 Honda Civic DX Sedan 4D
Engine: 4-CyI. 1.5 Liter
Trans: 4 Speed Manual
Drive: Front Wheel Drive
Mileage: 86,700
Equipment
Tilt Wheel
_S.f~_a_r_c..b_L._ist i n g s f_o_r._T_b. Ls_..._Car
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Auto Loans from 3.65% APR
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AM/FM Stereo
A[
Consumer Rated Condition: Fair
"Fair" condition means that the vehicle probably has some
mechanical or cosmetic defects, but is still in safe running condition.
The paint, body and/or interior need work to be performed by a
professional in order to be sold. The tires need to be replaced. There
may be some repairable rust damage. The value of cars in this
category may vary widely. A clean title history is assumed. Even
after significant reconditioning this vehicle may not qualify for the
Blue Book Suggested Retail value.
Private Party Value S_~a_r_c_h_.L_o.._c_aL.Li_s_t.j_n.g.~..f.o_r__T_hi~s__C_a_r $1,960
Private Party value represents what you might expect to pay for a used car
when purchasing from a private party. [t may also represent the value you
might expect to receive when selling your own used car to another private
party.
Get a Used Car Trade-In Value
Get Invoice & MSP, P on New Cars
(~t.) Person to Person Auto Loan
http://www.kbb.corn/kb/ki,dll&w.kc.ur?kbb.PA;957687;PA041 & 17013 ;+p&722;Honda; l ... 10/8/2004
SCHEDULE G
TRANSFERS
ESTATE OF FILE NUMBER
This schedule to be completed and filed if the answer of the question on the reverse of the cover is yes.
ITEM DESCRIPTION OF PROPERTY TOTAL VALUE DECD.% EXCLUSION TAXABLE
NUMBER ^~V,~U^T~O~NSm~ ^~^C.^COPVOFV~EEI~VOR~,~ST^T~ OF ASSET 1NT (if applicable) VALUE
1 IRA at Smith Barney Acct:724-65504-17 $28,590.48 100.0% 0.0% $28,590.48
2 Annuity with MONY BLI 1174 $2,488.89 100.0°Z 0.0% $2,488.89
TOTAL (also on line 7, Recapitulation)
$31,079.37
SCHEDULE H
FUNERAL EXPENSES, ADMINISTRATIVE
COSTS AND MISCELLANEOUS EXPENSES
ESTATE OF
Cowles~ Lois M.
FILE NUMBER
21-04-0556
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBEI~
1
2
3
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Funeral Expenses:
2nd Presbyterian Church - memorial service
Central PA Cremation Society
George's Flowers - memorial service
Administrative Costs:
Personal Representive Commissions
Name of Personal Representative(s)
Social Security Number of Persunal Representative:
Street Address:
2ity: State: Zip:
Year(s) commissions paid:
Attorney fees to Andrews & Johnson
Family Exemption
Claimant
Street:
City: State & Zip
Relationship of Claimant to Decedent:
Probate Fees to Register of Wills
Accountant Fees to Patricia Rosendale, CPA
tax Remm Preparer's Fees
Bank charges for estate account
fixing up expenses for real estate
death certificates
transfer tax - sale &residence
O'Brien, Baric, and Sherer - attorney's fees for sale of real estate
notary expenses from sale of real estate
taxes on real estate - net
PP&L
water/sewer
Termite of real estate incident to sale
$248.40
$123.52
$127.20
$3,500.00
$322.00
$250.00
$11.75
$968.64
$40.00
$1,550.00
$500.00
$4.00
$2.29
$64.61
$74.49
$980.50
TOTAL (flsoonline9. Ree~itul~ion)
$8,767.40
SCHEDULE I
DEBTS OF DECEDENT
MORTGAGE LIABILITIES AND LIENS
ESTATE OF FILE NUMBER
Cowles~ Lois M. 21-04-0556
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
1
2
3
4
5
6
7
8
Vartan National Bank - home equity loan
Discover account
xint
University Radiology Associates
PSERS - refund of June payement received before death
PP&L Electric
$i3,188.00
$266.16
$83.28
$8.59
$1,330.03
$31.01
TOTAL (also on line 10, Recapitulation) $14,907.07
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
Cowles~ Lois M. 21-04-0556
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE
NUMBER Do Not List Trustee(s) OF ESTATE
1 Lorie Michelle Andrechik :laughter 1/3 of estate
116 Locust Way, Carlisle, PA 17013
2 Lyle Michael Herr son 1/3 of estate
106 Valleyview Dr., Mechanicsburg, PA 17055
3 Lynn Michael Herr
1406 Bradley Dr., Apt. 212-K, Carlisle, PA 17013 son 1/3 of estate
None
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation) $0
LOIS M. COWLES
I, LOIS M. COWLES, of Carlisle, Cumberland County, Pennsylvania,
declare this to be my Last Will and Testament, and revoke all prior
Wills and Codicils previously made by me.
ITEM I: I direct that all my just debts and funeral expenses,
including my gravemarker and all expenses of my last illness, shall be
paid from my residuary estate as soon as practicable after my decease
as a part of the expense of the administration of my estate.
ITEM II: I bequeath those articles of my household furniture and
furnishings and those articles of my personal effects and personal
property to such ofmy children, LQRIE MIC~ELLE ANDRECHIK, LYLE MITCHEL
HEP~R, and LYNN MICHAEL HERR~ as are living on the thirty-first (31st)
day after my death, to be divided among them by my Executor in accord
with any memorandum I may leave and in the absence of any memorandum
or as to items not covered by such memorandum then with due regard for
their personal preferences in as nearly equal shares as practical.
ITEM III: I devise and bequeath the residue of my estate of
every nature and wherever' situate to my children, LORIE MICHELLE
~ANDRECHIK, LYLE MITCHELL HERR, and LYNN MICHAEL HERR, provided that
the share of any child who predeceases me or dies on or before the
thirtieth (30th) day following my death shall be distributed to his or
her issue, per stlrpes, living on the thirty-first (31st) day following
my death, and in default of any such then living issue such share shall
be added to the shares for my ocher children.
ITEM IV: I appoint my son, LYNN MICHAEL HERR, Executor of this
my Last Will. Should my son, LYNN MICHAEL HERR, fail to qualify or
cease to act as a Executor, I appoint my son, LYLE MITCHELL HERR,
Executor of this my Last Will.
Page 1 of 3
ITEM V: Unless my heirs under this Will decide unanimously to
the contrary, I direct my Executor to sell my real property at public
or private sale as soon after my death as is reasonably practical.
The proceeds of sale shall be distributed with the residue of my estate
in accordance with ITEM III. Until the Seal estate is sold, my Executor
shall pay all taxes, assessments, and reasonably necessary costs of upkeep,
including reasonable repairs, maintenance, and improvements that the
Executor deems to be appropriate in making the real estate more saleable.
IN WITNESS WHEREOF, I have hereunto set my hand this c~'/day of
s M. CowI~s
Signed,.sealed, published and declared by the above-named Testatrix,
LOIS M. COWLES, as and for her Last Will and Testament in the presence
of us, who have hereunto subscribed our names at her request as witnesses
thereto, in th~ presence of said Testatrix and of each other.
Page 2 of 3
COMMONWEALTH OF PENNSYLVANIA :
: SS
COUNTY OF CUMBERLAND :
We, LOIS M. COWLES, and
whose names are signed to the foregoing or attached instrument, being
first duly sworn, do hereby declare to the undersigned authority that
the Testatrix'signed and executed the instrument as her Last Will and
Testament and that she signed willingly and that she executed as her free
and voluntary act for the purposes therein expressed, and that each of
the witnesses, ia the presence and hearing of the Testatrix signed the
Will as witness and that to the best of her knowledge the Testatrix was
at the time 18 or more years of age, of sound mind and under no constraint
M. Cowles, Testatrix
Witness
Subscribed, sworn to and acknowledged before me by LOIS M. COWLES
the Testatrix, and subscribed to and sworn or affirmed to befdre me by
~/~ ~ ~va~o~ ~. and ~l~ ~3,$~C , witnesses, this Z7 day of
(SEAL)
Page 3 of 3
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DTVTSZON
PO BOX Z80601
HARRISBURG, PA 171Z8-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 EX AFP (09-0,~)
TAYLOR P ANDREWS ESQ '0~
ANDREWS 8 JOHNSON
78 W POHFRET ST
CARLISLE PA ~QT~$
BATE 12-15-200~
ESTATE OF COWLES
BATE OF BEATH 05-$1-200~
FTLE NUHBER 21 0~-0556
COUNTY CUHBERLAND
ACN 101
I Aaoun~ Rem l'l:'l:ed
LOIS
HAKE CHECK PAYABLE ANB REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORBS ~
REV-15~7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT~ ALLOWANCE OR DISALLOWANCE OF BEBUCTZONS ANB ASSESSNENT OF TAX
ESTATE OF COWLES LOIS MFZLE NO. 21 0~-0556 ACN 101 BATE 12-1~-200~
TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASEB ON: ORIGINAL RETURN
I Real Es~a~e (Schedule A)
S~ocks and Bonds (Schedule B)
3 Closely Hold S~ock/Per~nershJp Zn~eres* (Schedule C)
Mor~gages/No~es ReceAvable (Schedule D)
$ Cash/Bank DeposA~s/MAsc. Personal Proper~y [Schedule E)
6 JoAn~ly Owned Proper~y (Schedule F)
7 Transfers (Schedule G)
8 To,al Asse~s
APPROVEB BEBUCTZONS ANB EXEHPTZONS:
9 Funeral Expenses/Ada. Costs/MAsc. Expenses (Schedule H)
l0 Debts/Mortgage LAabA[A~Aes/LAens (Schedule Z)
11 To,al Deductions
12 Ne~ Value of Tax Re~urn
(1)
(2)
(3)
(~)
(5)
(6)
(7)
(93
155z000.00
20~$~5.65
O0
O0
25z271 10
O0
$1z079.37
(8)
8,767 .~0
(lo)
NOTE: To Ansure proper
credA~ ~o your account,
subai~ ~he upper por~Aon
of ~hAs form wASh your
~ex payment.
13
NOTE:
229,696.12
1~,~907.07
(11} 23 .&7~. ~t7
{12} 206,021.65
CherA~able/Governaen~:el Beques~cs; Non-elected 9115 Trus~:s (Schedule J) (13)
Ne'f: Value of Es~a~e Sub~ec~ ~co Tax
Z.F an assessment ~as issued prev/ously, lines 14, 15 and/or 16, 17,
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Aaoun~ of LAne 1~ a~ Spousal rate
16. Aaoun~ of LAne lfi ~axable a~ LAneal/Class A ra~e
17. Aaoun~ of LAne 1~ a~ SAblAng ra~e
18. Aaoun~ of LAne 1~ ~axable a~ Colla*eral/Cless B ra*e
19. PrAncipal Tax Duo
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+J
DATE NUMBER /NTEREST/PEN PAID (-)
08-27-200~ CD00~$12 ~21.05
10-15-200~ CD00~98 .00
.00
206,021.65
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
18 and 19 #ill
(15) .00 X O0 = .00
(16) 206,022.00 X Off5 = 9,270.97
(17) .00 X 12 = .00
(18), .00 x 15 = .00
(19)= 9,270.97
AHOUNT PAID
8,000.00
8~9.92
TOTAL TAX CREBZT 9,270.97
BALANCE OF TAX DUEI .00
INTEREST AND PEN. . O0
TOTAL BUE .00
{ ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE TS REFLECTED AS A 'CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR TNSTRUCTZONS.} ~
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
1STRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 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 on any such future interest.
To fulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S.
Section 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills 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 bo requested by completing an
"Application for Refund of Pennsylvania inheritance and Estate Tax" (REV-1513). Applications are available
online at aww.revenue.stato.pa.us, any Register of Nills or Revenue District Office, or from the Department's
Iq-hour ensnaring service for forms orders: 1-800-562-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-~7-5020 (TT only).
Any party in interest not satisfied with the appraisment, alLowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice
by filing one of the following:
A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at
waw.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you must receive a confirmation number and processed date from the
Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals
P.O. Box ZSlOZ1, Harrisburg, PA 17128-1011. Petitions may not be foxed.
B) Election to have the matter determined at the audit of the account of the personal representative.
C) Appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident
Decedent" (REV-150I) 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 (51) 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 aith 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, 198Z bear interest at the rata of
six (61) percent per annum calculated at a daily rate of .00016fi. AIl taxes ahich 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 1982 through 200q are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20Z .0005~8 ~-8-8-1991 111 .000301 ~ 91 .000247
1985 162 .000~58 1992 91 .O00Zfi7 ZOOZ 61 .00016~
1986 111 .000501 1995-199~ 72 .000192 2005 51 .000157
1985 132 .000356 1995-1998 91 .0002~7 200~ ~Z .000110
1986 IOZ .O00Z7q 1999 7Z .000192
1987 IOZ .O00Z7~ ZOO0 71 .O0019Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUHBER OF DAYS DELTNI~UENT 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 be calculated.
L!..
c....!! "
U.!
C}
C;:' .
L.'
(
~ '
ST A TUS REPORT UNDER RULE 6.12
Name of Decedent: Lois M. Cowles
Date of Death: May 31. 2004
Will No.
21-04-0556 Admin. No.
Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the following
with respect to completion ofthe 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 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: Oct. 6, 2005
N
c'
i'- .
,
,.
c:
Tay or P. Andrews, Esq.
78 West Pomfret Street
Carlisle, P A 1 701 3
Phone: 717-243-0123
Capacity: Counsel for personal representatives
I-\:'"