HomeMy WebLinkAbout05-17-10JAN L. BROWN 8r ASSOCIATES
ATTORNEYS AND COUNSELORS AT LAW
JAN L. BROWN, ESQUIRE
JACQUELINE A. KELLY, ESQUIRE
CHRISTA IVI. /'1F'LIN, ESQUIRE
OLDE ENGLISH GAP
H45 SIR THOMAS COURT
SUITE 12
HARRISBURG, PA 17109
EMAIL: jlbassoc@verizon.net
www. janbrownlaw.com
TELEPHONE (717) 541-5550
FACSIMILE (717) 541-9223
BRENDA F KEPHART, LEGAL ASSISTANT
PAULA K. WHITE, LEGAL ASSISTANT
JUDITH A. EBERSOLE, ADMINISTRATIVE ASSISTANT
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May 14, 2010
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re: Estate of Edna Sweet Chase a/k/a Edna S. Chase
Estate No. 2009-00255
Executrix: Deborah McHugh
To Whom It May Concern:
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Enclosed for filing is a Petition for Adjudication/Staten~ent of Proposed Distribution, two
copies of the First and Final Account, and a Certification of Notice for the above-referenced
estate. Please time stamp and return our file copies of these documents. A return envelope is
provided.
For your information, the gross probate estate value is $59,683.31, and the roposed
distribution includes real property with a value of~$59,565~ and a cash amount of 1,780.59
Thank you for your time and attention to this matter.
Sincerely,
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J~cqu line A. Kell
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Enclosures
`~ CoB~ (059.15
IN THE COURT OF COMMION PLEAS OF CUMBERLAND COUNTY, PA
ORPHANS' COURT DIVISION
FILE N0.2009-00255
FIRST AND FINAL ACCOUNT OF
D~BORAH MCHUGH, EXECUTRIX/TRUSTEE
FOR
ESTATE OF DNA SWEET CHASE a/k/a EDNA S. CHASE, DECEASED
EDNA S. HASE LIVING TRUST DATED DECEMBER 20,1996
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Date of Death: ~', 2/ 15/2009
Date of Executor's Appointment: 3/16/2009
Date of First Complete advertisement: 8/3/2009
Accounting for the Period: 2/ 15/2009 to 3/31 /2010
Purpose of Account: Th Executor offers this Account to acquaint interested parties with the
transactions that ave occurred during the Administration. The Court will determine the
validity of all cla ms and will confirm the disbursements.
It is important that the Account be carefully examined. Requests for additional information,
questions or objections can be discussed with:
Jacqueline A. Kelly, Esquire
Jan L. Brown & Associates
845 Sir Thomas Court, Suite 12
Harrisburg, PA 17109
717-541-5550
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DECEDENT'S ESTATE
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF EDNA SWEET CHASE a/k/a EDNA~ ,DECEASED
No. 2009-00255
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PETITION FOR ADJUDICATION / ~' ~'
STATEMENT OF PROPOSED DISTRIBUTION '~ '~'~
PURSUANT TO Pa. O.C. Rule 6.9 ;.,
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This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If
space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers
required under items 8-19 inclusive; and any instrument pertinent to the adjudication.
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INCL UDE ATTACHMENTS AT THE BACK OF THIS FO -.c `=''r:`, r: ~",
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Name of Counsel: JACQUELINE A. KELLY
Supreme Court I.D. No.: 91973
Name of Law Firm: JAN L. BROWN & ASSOCIATES
Address: 845 SIR THOMAS COURT, STE 12, HARRISBURG, PA 17109
Telephone: 717-541-5550
Fax: 717-541-9223
Form OC-01 rev. 10.13.06 Page 1 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE
1. Name(s) and address(es) of Petitioner(s):
Name: Deborah McHugh
Address: 3609 Weymouth Drive
Mechanicsburg, PA 17050
Identify any executors or administrators who have not joined in the Petition for
Adjudication and Statement of Proposed Distribution and state reason:
Deceased
Is this the first accounting by this fiduciary? ..................... ~ Yes ~ No
If not, identify prior accountings, the accounting periods covered, and the date of
adjudication of the prior accounting.
2. Decedent died on February 15, 2009
Letters Testamentary or Q Letters of Administration were granted to Petitioner(s) on
March 16.2009
Date of Will (if applicable): December 20, 1996
Date(s) of Codicil(s) (f applicable): Edna S Chase Living Trust dtd 12/20/1996
Date of probate (f different from date Letters granted):
Was a bond required? Yes m No If yes, state amount:
Are proofs of advertising of the grant of Letters attached? ......... ~ Yes
Dates of advertising of the grant of Letters: The Sentinel 7/20, 7/27, 8/3/09
®No
Cumberland Law Journal 7/ 17, 7/24, 7/31 /09
Form OGOI rev. 10.13.06 Page 2 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE ,Deceased
3. Was decedent survived by a spouse? ............................. ~ Yes ®No
If yes, name of the surviving spouse: Rodney Chase
4. Has the surviving spouse filed to take an elective share? ............. ®Yes ®No
(See Section 2201 et sue. of the Probate, Estates and Fiduciaries Code)
If yes, date of election:
5. In the case of an intestacy, state the names of the decedent's surviving children or
surviving issue of deceased children (f none, so state):
6. Did decedent marry after execution of Will or Codicil(s)? ........... ~ Yes ®No
Were any children born to decedent after execution of
Will or Codicil(s)? ........................................... ~ Yes ®No
If yes, give names and dates of birth:
Name:
Date of Birth:
7. If required by the Medical Assistance Estate Recovery Act,
62 P.S. § 1412, was a request for a statement of claim sent to
the Department of Public Welfare? .............................. ~ Yes ~ No
Form OC-Ol rev. 10.13.06 Page 3 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE
Deceased
8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be
given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants
listed in item 10 below. In addition, notice of any questions requiring Adjudication as
discussed in item 14 below has been or will be given to all persons affected thereby.
A. If Notice has been given, attach a copy of the Notice as well as a list of the names
and addresses of the parties receiving such Notice.
B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and
addresses of the parties receiving such Notice shall be submitted at the Audit
together with a statement executed by a Petitioner or counsel certifying that such
notice has been given.
C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated
persons), Notice of the Audit has been or will be given to the appropriate
representative on such party's behalf as required by Pa. O.C. Rule 5.2.
D. If any charitable interest is involved, Notice of the Audit has been or will also be
given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the
Attorney General's clearance certificate (or proof of service of Notice and a copy
of such Notice) must be submitted herewith or at the Audit.
9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or
knowledge, having or claiming any interest in the estate as beneficiaries under the Will or
Codicil(s) or as intestate heirs if there is a complete or partial intestacy:
A. State each party's relationship to the decedent and the nature of each party's
interest(s):
Name and Address of Each Partv in
Suncoast Seabird Sanctuary charity
18328 Gulf Boulevard
Indian Shores, FL 33785
Church of the Good Shepherd charity
639 Edgewater Drive
Dunedin, FL 34698
Interest
and
specific bequest:
$1,000
specific bequest:
$1,500
Form OC-01 rev. 10.13.06 Page 4 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE
Deceased
Name and Address o Each Par in Interest Relationshi and Comments, i an Interest
St. Mary's Episcopal Church charity specific bequest:
P.O. Box 13685 $1,500
Reading, PA 19612
Trinity Episcopal Church charity specific bequest:
44 East Market Street $1,500
Bethlehem, PA 18018
see attached for add'tl benef
B. Identify each party who is not sui juris (e.g., minors or incapacitated persons).
For each such party, give date of birth, the name of each Guardian and how each
Guardian was appointed. If no Guardian has been appointed, identify the next of
kin of such party, giving the name, address and relationship of each.
C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for
this Audit (see Pa. O.C. Rule 12.4).
D. If distribution is to be made to the personal representative of a deceased party,
state date of death, date and place of grant of Letters and type of Letters granted.
Form oc-ol rev. 10.13.06 Page 5 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE ,Deceased
10. Other than the claim for the family exemption, list the names of all known claimants and
the amount of their claims and state whether each claim is admitted.
Name and Address of Each Claimant Amount of Claim Claim Will Claim
Admitted? Be Paid In
Full?
Washington Mutual $27,769.97 Wes ~ Yes
P.O. Box 100576 ~No ~No
Florence, SC 29502-0576
Pennsylvania Housing Finance $5,231.27
Yes
~No
~ Yes
~ No
Agency
P.O. Box 15530
Harrisburg, PA 17105
Yes ~ Yes
No ~ No
Yes ~ Yes
No ~ No
If the estate is insolvent, attach a schedule setting forth the order of preference under
20 Pa.C.S. § 3392 and the proposed payments.
11. Was family exemption claimed? ................................ Yes ®No
Was family exemption allowed? ................................ Yes ®No
Family exemption claimant's name and relationship:
Name:
Relationship:
Form OC-01 rev. 10.13.06 Page 6 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE ,Deceased
12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate
Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows:
Date Payment Interest
9/21 /09
2,247.16
* 3/22/10 still due: 1,195.37 $20.16
*Per Revenue notice, amount due has been charged to Victoria Sweet
beneficiary, and remains unpaid.
13. On the date of death, was the decedent a fiduciary
(personal representative, trustee, guardian, agent under power
of attorney) or surety on the bond of a fiduciary? ................... 0 Yes ®No
If yes, provide the name of the estate, indicate whether an account has been filed and
confirmed absolutely and all awards performed, or, in the alternative, how the
decedent's estate will be discharged for the decedent's fiduciary administration of the
estate.
14. A. Describe in detail any questions requiring adjudication and state the position of the
Petitioner(s) as to each question:
(1) Assumption of claims of Washington Mutual. and PA Housing Finance Agency by
Victoria Sweet as beneficiary of the real property, by which the claims are secured against
(2) Confirmation of disbursement schedule, including (a) pro-ration of the trust re``s~~d~~ue
see a+t-a.~heo~
B. Has notice of the question requiring adjudication been given
to the parties identified in Paragraph 9 above? .................. ~ Yes ~ No
15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed
or attached, provide a copy of the assignment, renunciation, disclaimer or attachment,
together with any relevant supporting documentation.
Form OC-O7 rev. 10.13.06 Page 7 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE ,Deceased
16. Had the decedent been adjudicated an incapacitated person? .......... ~ Yes ~ No
If yes, attach a copy of the Order if available; otherwise state the Court, term, number,
date, and name of Hearing Judge.
17. A. List or attach a separate list of additional receipts and disbursements since the closing
date of the Account.
None
B. Has notice of the additional receipts and disbursements been
given to the parties identified in Paragraph 9 above? ............. ~ Yes ®No
18. If a reserve is requested, state amount and purpose.
Amount:
Purpose:
If a reserve is requested for counsel fees, has notice of the
amount of fees to be paid from the reserve been given to the
parties in interest? ........................................ Yes ~ No
If so, attach a copy of the notice.
19. Is the Court being asked to direct
the filing of a Schedule of Distribution? .......................... Yes ®No
As to real estate only? ........................................ Yes ~ No
Form oc-ol rev. 10.13.06 Page 8 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE ,Deceased
Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled
and suggest(s) that the distributive shares of income and principal (residuary shares being stated
in proportions, not amounts) are as follows:
A. Income:
Proposed Distributee(s) Amount/Proportion
See Statement of Proposed Distributions to Benef
attached in the First and Final Account
B. Principal:
Proposed Distributee(s) Amount/Proportion
See Statement of Proposed Distributions to Benef
attached in the First and Final Account
Submitted By:
(All petitioners must sign.
Add additional lines if necessary):
~"
Name of Petitioner: Deborah 'Hugh
Name of Petitioner:
Form OC-01 rev. 10.13.06 Page 9 of 10
Estate of EDNA SWEET CHASE a/k/a EDNA S. CHASE ,Deceased
Verification of Petitioner
(Verification must be by at least one petitioner.)
The undersigned hereby verifies * [that he~she she is titre Executrlx/Trustee
of the above-named name of corporation Estate & Trust of Edna Sweet Chase and] that the facts set
forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are
within the personal knowledge of the Petitioner are true, and as to facts based on the information
of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false
statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn
falsification to authorities).
l-
Signature of Petitioner
* Corporate petitioners must complete bracketed information.
Certification of Counsel
The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/
Statement of Proposed Distribution is a true and accurate reproduction of the form Petition
authorized by the Supreme Court, and that no changes to the form have been made beyond the
responses herein.
ignat a of Counsel for Petiti er
Form OC-ol rev. 10.13.06 Page 10 of 10
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA
ORPHANS' COURT DIVISION
FILE N0.2009-00255
FIRST AND FINAL ACCOUNT OF
DEBORAH MCHUGH, EXECUTRIX/TRUSTEE
FOR
ESTATE OF EDNA SWEET CHASE a/k/a EDNA S. CHASE, DECEASED
EDNA S. CHASE LIVING TRUST DATED DECEMBER 20,1996
Date of Death:
2/15/2009
Date of Executor's Appointment: 3/16/2009
Date of First Complete Advertisement: 8/3/2009
Accounting for the Period: 2/ 15/2009 to 3/31 /2010
Purpose of Account: The Executor offers this Account to acquaint interested parties with the
transactions that have occurred during the Administration. The Court will determine the
validity of all claims and will confirm the disbursements.
It is important that the Account be carefully examined. Requests for additional information,
questions or objections can be discussed with:
Jacqueline A. Kelly, Esquire
Jan L. Brown & Associates
845 Sir Thomas Court, Suite 12
Harrisburg, PA 17109
717-541-5550
Supreme Court ID No. 91973
SUMMARY OF ACCOUNT
PRINCIPAL AND INCOME PAGE
Receipts 3 $ 68,659.15
Income 4 $ 1,127.29
$ 69,786.44
Less Disbursements:
Class 1; Administration 5 $ 6,635.54
Class 3; Funeral & Medical 5 $ 1,805.31 $ 8,440.85
Balance before Distributions 6 $ 61,345.59
Less real property specifically devised 6 $ (59,565.00)
Proposed Distribution to specific charitable bequests 6 $ 1,780.59
(pro rated)
Distribution to Residuary Beneficiaries 6 $0.00
BALANCE AVAILABLE FOR CLASS 6 CLAIMS $0.00
For Information:
Schedule of Order of Preference
7
Verification
8
Estate of Edna S. Chase
Accounting Period 02/15/2009-03/31/2010 -2-
PRINCIPAL RECEIPTS
Assets Listed in Inventory
(Valued as of Date of Death)
Real Property
Real property: 242 E. Union St, Bethlehem, PA; 1/2 value $
held as tenants in common with daughter, Victoria Sweet
(value based upon tax assessment of $33,000 x 3.61(CLR) _ $119,130/2 = $59,565)
Cash
Fifth Third Bank; Checking Account 0700606899
Edna S. Chase Revocable Living Trust dtd 12/20/1996
Morgan Stanley Bank Dep Acct 604-074357-322
TOTAL PRINCIPAL RECEIPTS
59, 565.00
$ 118.31
$ 8,975.84
$ 68,659.15
Estate of Edna S. Chase
Accounting Period 02/15/2009-03/31/2010 -3-
INCOME
DATE DESCRIPTION AMOUNT
2/26/09 Morgan Stanley 604-074357-322 interest $ 0.13
2/27/09 IRA distribution received after death $ 375.00
3/26/09 IRA distribution received after death $ 375.00
3/30/09 Morgan Stanley 604-074357-322 interest $ 0.36
4/24/09 IRA distribution received after death $ 375.00
4/29/09 Morgan Stanley 604-074357-322 interest $ 0.19
5/28/09 Morgan Stanley 604-074818-322 interest $ 0.19
6/29/09 Morgan Stanley 604-074818-322 interest $ 0.22
7/30/09 Morgan Stanley 604-074818-322 interest $ 0.18
8/28/09 Morgan Stanley 604-074818-322 interest $ 0.13
9/29/09 Morgan Stanley 604-074818-322 interest $ 0.14
10/29/09 Morgan Stanley 604-074818-322 interest $ 0.13
11/27/09 Morgan Stanley 604-074818-322 interest $ 0.13
12/30/09 Morgan Stanley 604-074818-322 interest $ 0.14
1/28/10 Morgan Stanley 604-074818-322 interest $ 0.13
2/25/10 Morgan Stanley 604-074818-322 interest $ 0.12
3/30/10 Morgan Stanley 604-074818-322 interest $ 0.09
Fifth Third Checking 0700606899 interest $ 0.01
TOTAL INCOME $ 1,127.29
Estate of Edna S. Chase
Accounting Period 02/15/2009-03/31 /2010 -4-
DISBURSEMENTS
CLASS 1
ADMINISTRATION EXPENSES
Register of Wills; probate fees
Register of Wills; Inventory and Inheritance Tax Return filing fees
Register of Wills; final Guardianship report filing fee
Cumberland County Law Journal; legal advertising
The Sentinel; legal advertising
Register of Wills; addit'I short certs
Register of Wills; account filing fee
Jan L Brown & Associates; legal fee
CLASS 3
$ 194.00
$ 30.00
$ 15.00
$ 75.00
$ 187.54
$ 4.00
$ 130.00
$ 6,000.00 $ 6,635.54
FUNERAL AND BURIAL EXPENSES AND LAST 6 MOS MEDICAL EXPENSES
3/2/09 Neill Funeral Home; funeral service $ 298.22
3/6/09 Reverand William Murphy $ 300.00
3/31/09 St Stephen's Episcopal Cathedral; burial plot $ 1,000.00
4/7/09 St Stephen's Episcopal Cathedral; flowers $ 150.00
3/10/09 Alert Pharmacy; outstanding medical bill $ 57.09 $ 1,805.31
TOTAL DISBURSEMENTS
$ 8,440.85
Estate of Edna S. Chase
Accounting Period 02/15/2009-03/31 /2010 -5-
PROPOSED DISTRIBUTIONS TO BENEFICIARIES
TO: Victoria Sweet, daughter, in satisfaction of bequest under
Article II of Will
242 E. Union St, Bethlehem, PA $ 59,565.00
TO: Rodney H. Chase, spouse, in satisfaction of bequest under
Article VI A. of Edna S. Chase Revocable Trust dtd 12/20/1996
Not applicable; 311-A Carver Drive, Bethlehem, PA
not owned by decedent at death
TO: Rodney H. Chase, spouse, in satisfaction of bequest under
Article VI B. of Edna S. Chase Revocable Trust dtd 12/20/1996
Not applicable; 106 Royal Palm Circle, Largo, FL
not owned by decedent at death
TO: Church of the Good Shepherd, charity, in satisfaction of bequest
under Article VI C.1. of Edna S. Chase Revocable Trust dtd 12/20/1996
Specific bequest of $1,500.00
Proration at rate of 32.37436% $ 485.61
TO: Suncoast Seabird Sanctuary, charity, in satisfaction of bequest
under Article VI C.2. of Edna S. Chase Revocable Trust dtd 12/20/1996
Specific bequest of $1,000.00
Proration at rate of 32.37436% $ 323.74
TO: Trinity Episcopal Church, charity, in satisfaction of bequest under
Article VI C.3. of Edna S. Chase Revocable Trust dtd 12/20/1996
Specific bequest of $1,500.00
Proration at rate of 32.37436% $ 485.62
TO: St. Mary's Episcopal Church, charity, in satisfaction of bequest
under Article VI C.4. of Edna S. Chase Revocable Trust dtd 12/20/1996
Specific bequest of $1,500.00
Proration at rate of 32.37436% $ 485.62
TO: Deborah McHugh, daughter, in satisfaction of bequest under
Article VI D. of Edna S. Chase Revocable Trust dtd 12/20/1996
1/3 of rest, residue and remainder of Trust Estate $
TO: Cynthia Horan, daughter, in satisfaciton of bequest under
Article VI D. of Edna S. Chase Revocable Trust dtd 12/20/1996
1/3 of rest, residue aMd remainder of Trust Estate $
TO: Victoria Sweet, daughter, in satisfaciton of bequest under
Article VI D. of Edna S. Chase Revocable Trust dtd 12/20/1996
1/3 of rest, residue and remainder of Trust Estate $
PROPOSED DISTRIBUTIONS'
$ 61, 345.59
'Proposed distribution amounts are subject to change based on additional assets/income and/or debts/expenses
Estate of Edna S. Chase
Accounting Period 02/15/2009-03/31/2010 -6-
SCHEDULE OF ORDER OF PREFERENCE UNDER 20 PA C.S. §3392
SUMMARY OF DEBTS AND CLAIMS AGAINST ESTATE
Class 1 Administration Expenses $ 6,635.54
Class 2 Family Exemption $ -
Class 3 Funeral & Last Illness Expenses $ 1,805.31
Class 4 Gravemarker $ -
Class 5 Residential Rent $ -
Class 6 All Other Claims; unpaid2 $ 33,001.24
CLASS 6 CLAIMS THAT REQUIRE DISCHARGE $ 33,001.24
2Unpaid claims are Class 6 claims and total $33,001.24 as of the date of death. Claimants are Washington
Mutual, P.O. Box 100576, Florence, SC 29502-0576; and Pennsylvania Housing Finance Agency, P.O. Box
15530, Harrisburg, PA 17105.
Pursuant to the Petition for Adjwdication, Petitioner is requesting that Victoria Sweet assume these claims as
she is the specific beneficiary of the real property by which the claims are secured against.
Estate of Edna S. Chase
Accounting Period 02/15/2009-03/31 /2010 -7-
VERIFICATION
DEBORAH MCHUGH, Executrix of the Will of EDNA SWEET CHASE a/k/a EDNA S.
CHASE, Deceased, and Trustee of the EDNA S. CHASE LIVING TRUST DATED
DECEMBER 20, 1996, hereby declares under oath that she has fully and faithfully discharged
the duties of her office; that the foregoing First and Final Account is true and correct and fully
discloses all significant transactions occurring during the accounting period; that all known
claims against the Estate/Trust have been disclosed; and that the grant of Letters Testamentary
and the first complete advertisement thereof occurred more than four months before the filing of
the foregoing First and Final Account.
This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to
unsworn falsification to authorities.
~ ~.
~~
DEBORAH MCHUGH, ecutrix/Trustee
Dated:
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF EDNA SWEET CHASE a/k/a EDNA S. CHASE, DECEASED
No. 2009-00255
ATTACHMENT TO PETITION FOR ADJUDICATION/
STATEMENT OF PROPOSED DISTRIBUTION
PURSUANT TO Pa. O.C. Rule 6.9
Note: The Edna S. Chase Living Trust dated December 20, 1996 is being treated and
taxed as part of the probate estate of Edna Sweet Chase a/k/a Edna S. Chase.
9. A.
14. A.
Name and Address of Each Party in Interest Relationship Interest
Victoria Sweet daughter specific bequest:
242 E. Union Boulevard real property at 242 E.
Bethlehem, PA 18018 Union Blvd,
Bethlehem, PA, and
1 /3 trust/estate residue
Deborah McHugh daughter 1 /3 trust/estate residue:
3609 Weymouth Drive
Mechanicsburg, PA 17050
Cynthia Horan daughter 1 /3 trust/estate residue
46 Everett Street
Manchester, NH 03104
among the four charities designated to receive specific bequests, and (b) distribution of real
property at 242 E. Union Boulevard, Bethlehem, PA to Victoria Sweet.
Regarding question (1), Petitioner maintains that the claims by Washington Mutual and
Pennsylvania Itlousing Finance Agency are debts directly against the real property at 242 E.
Union Boulevard, Bethlehem, PA, and they should be assumed by Victoria Sweet as
beneficiary of the property. Upon transfer of the one-half interest to Victoria, the estate is
not responsibly for the secured debt.
Regarding queestion (2)(a), Petitioner maintains that it was necessary to pro rate the
remaining balalnce available from the trust/estate residue among the four specific bequests
because the remaining balance was insufficient to satisfy each bequest in full. Regarding
question (2)(b), Petitioner maintains that the real property should be distributed to Victoria
Sweet, on the dondition that she assumes the debt against the property, including the
amount of outstanding PA Inheritance taxes attributable to her portion.
PROOF OF PUBLICATION OF NvTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.1784
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and
State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law
Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly
issued weekly in the said bounty, and that the hrinted notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Journal on the following d~.tes,
viz:
July 17, July 24,', and July 31, 2009
Affiant further deposes that he is authorized to verify this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time, place and character of publication are true.
•
~--
Lisa Marie Coyne, itor
SWORN TO AND SUBSCRIBED before me this
31 day of July, 2009
Chase, Edna Sweet a/k/a Edaa 8.
Chase, deed.
Late of Silver Spring Township.
Executrix: Deborah McHugh,
Mechanicsburg, PA.
Attorneys: Jacqueline A. Kelly,
Esquire, Jan L. Brown & Associ-
ates, 845 Sir Thomas Court, Suite
12, Harrisburg, PA 17109, (717)
541-5550.
Notay
PJOTARIAL SEAL
DEBORAH A COLLINS
Notary Public
CARLISLE BORO, CUNiBERIAND COUNN
My Commission Expires Apr 28, 2010
PROOF OF PUBLICATION
State of Pennsylvania, County of Cumberland
Erica Peterson, Classified Manager, of The Sentinel, of the County and State aforesaid,
being duly sworn, deposes and says that THE SENTINEL, a newspaper of general
circulation in the Borough of Carlisle, County and State aforesaid, was established
December 13+x,1881, since which date THE SENTINEL has been regularly issued in
said County, and that the printed notice or publication attached hereto is exactly the
same as was printed and published in the regular editions and issues of
THE SENTINEL on the fallowing day(s):
Tuly 20, 2009, Tuly 27, 2009, and August 3, 2009
COPY OF NOTICE OF PUBLICATION
' " ~ ~ ; ~ Affiant further deposes that he /she is not
~- interested in the subject matter of the
sp i ~a~ aforesaid notice or advertisement, and that
~~'`~~ ~ ~ ~ ~ ' ` •~ ~`' ~'' "" ~ ~ all allegations in the foregoing statement
~a ~~a~1~f~r~d~
~~~ as to time, place and character of
~~ ~ ~~ ,~ .:_-:.~ r ~ :;, °. ~ ~~. publication are true.
/~~~
4, ~,
Sworn to and subscribed before me this
~- o
~.
Notary Public
My commission expires:
CpM~WEALTH Of PE~ltrSYLVANiA
NOTARIAL SEAL
BI~ANN FiECKENDORN-, NoMty Public
(;Miq BOfo., Cumberlarx! COUnty ~
Commission Ex 'res Janua 27, 210 , ,~
LAST WILL AND TESTAMENT
OF
EDNA 8. CHASL
Introduct ~y ClauSe, ,I, Edna S. Chase, a resident of an
domiciled in the', County of Pinellas and State of Florida do d
make, publish amd declare this to be my Last Will and Tes hereby
hereby revoking all Wills and Codicils at any time heretofotament,
by me• re made
I am marrieid to Rodney H. Chase.
I have three living children: Cynthia Horan, born Ma 14
1949; Deborah MdHugh, born December 5, 1951; and Victoria we
born April 16, 1854. et,
ARTICLE I.
_-"-"`•-`"`" a-i~moran~1,~, I give and bequeath all m "~`~ w1Ln a
household effect'!s of every kind including but note limi al and
furniture, appliances, fuY'nishin s ted to
glass, books, 'e elr g ~ Pictures, silverware, china,
other vehicles and y a wearing .apparel, .boats, automobiles, and
damage, and othe~t• insur nceo on or °f fire, burglary, property
this property, as follows: in connection with the use of
A• I may leave written memoranda disposing of certain item
of my tangible personal property. .Any such item of tan s
personal property shall pass according to the terms of gsuch
memoranda in exisftence at the time of my death. If no such written
memoranda is foumd or identified by my Personal Representative
within ninety .(g0) days after my Personal Re resenta
qualification, it shall be conclusivel p tive~s
such memoranda anal any subsequently discoveredememorandaese is no
ineffective. Any property given and devised to a beneficihall be
is not living at the time of my death and for whom no efary who
alternate provisipn has been made shall fective
provisions of thee.. followin pass according to the
anti-lapse statute. g paragraph, and not pursuant to any
B. In default of such memoranda, or to the extent such
memoranda do not. completely or effectively dispose of such
property, I give aid bequeath the rest of m
effects of every klind to my husband, Rodney pH r Chase anifhhesshald
survive me. If any husband sha 11
1{3 not , survive me, I give and
bequeath all this property to my children survivin
g me, in
~,/
~; ~~
PECAREK ~ HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161
Page 1
decroximately equal shares; provided, howeve •
eased child surviving me shall take per stirpes tthe share th a
parent would have taken had he or she survived me, If eir
beneficiary hereunder is a minor my Personal Representat' any
distribute such minor's share to such minor or for such m • Ive may
to any person with whom such minor is residing or who hasnor's use
or control of such minor without further responsibilit to d care
receipt of the person to whom it is distributed shall be a he
discharge of my Personal Representative. The cost of Complete
shipping such property shall be charged against m e packing and
expense of administration. Y state as an
ARTICLE II.
Devise of Real Property, If at the time of my death I own
interest In real property commonly known as 242 an
Boulevard, Bethlehem, Pennsylvania I East Union
said real property to my daughter, Victorial Sweet Y Interest in
daughter shall predecease me, this devise shall la sef amy said
property shall pass as part of the residue of my estated unded
Article III, r
ARTICLE III.
.. ~~ ~~C ~ ~ •est i ' s er V ' vos Trust .
I give, devise and mequeath all the rest, residue and rema'
my property of every kind and description (includin Inda rSef
legacies and devises), wherever situate and whether ac irg p d
or after the execution of this Will, to the successor T usteebefore
that certain Trust Agreement between me as Settlor a under
Trustee executed prior to the execution of this W• me as
~ SEA-- ~ ~ 1~~6. My Trustee shall add the rolertn
bequeathed and devised by this Article to the rinci p P y
above Trust and shall hold, administer and distri ute the 1 of the
in accordance with the provisions of the Trust A reement .property
any amendments thereto made before my death. g ~ Including
ARTICLE IV.
--- _ ~~ ~~.~a n~ ese tat - ve ~ s es n O e - ___-...~~~ „~
provisions for naming the Personal Representative pe' The
Representative succession, Personal Representatives fees and sonal
matters are set forth below: other
A• Naming an ndividual ersonal Representative. I hereb
nominate, constitute anti a Y
this my Last Will and Testament m husbansonal Representative of
direct that he shall serve without bond. d' Rodney H. Chase, and
B. Namin In ividual Succes or or Substitute Personal
Representative. If my individual Personal Representative •s
hould
~` _.,
PECAREK 8 HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161
Page 2
fail to qualify as Personal Representative hereunder, or for an
reason should cease to act in such capacity, the successor or
substitute Personal Representative who shall also serve without
bond shall be the next person willing to serve from the list be
in the order namled: low
Deborah McHugh
Cynthia Horan
Victoria Sweet
C. F Sc ed e f r '
its services as 'Personal Representative, the fr~div ... Far
~ ~:
Representative shall receive reasonable o ~ i~f~ ~.~
services rendered and reimbursement for reason be ~~~
`~ ;-~..
expense~c .
~TICLE V.
Definition of Personal Renrese ative. Whenever the word
"Personal RepresentativeM or any modifying or substituted pronoun
therefor is used in this my Will, such words and respective
pronouns shall include both the singular and the plural, the
masculine, femin3.ne and neuter gender thereof, and shall apply
equally to the Personal Representative named herein and to any
successor or substitute Personal Representative acting hereunder,
and such successor or substitute Personal Representative shall
possess all the rights, powers and duties, authority and
responsibility conferred upon the Personal Representative
originally named herein.
ARTICLE VI.
Powers for Personal Representative. By way of illustration
and not of limitation and in addition to any inherent, implied or
statutory powers granted to Personal Representatives generally, m
Personal Representative is specifically authorized and empowered
with respect to ahy property, real or personal, at ar~y , T .held
under an ~~
Y provision of this my Will: to allot-, all`ate `be~tw+eeh
principal and income, assign, borrow, buy, care for, collect,
compromise claims,... contract with respect to, continue any business
of mine, convey , convert, deal with, dispose of, enter into,
exchange, hold, improve, incorporate any business of mine, invest,
lease, manage, mortgage, grant and exercise options with respect
to, take possession of, pledge, receive, release, repair, sell, sue
for, to make distributions or divisions in cash or in kind or
partly in each without regard to the income tax basis of such
asset, and in general, to exercise all the powers in the management
of my Estate which'~any individual could exercise in the management
of similar propert' owned in his or her own right, upon such terms
and conditions as ~o my Personal Re resentative ma
to execute and deliver any and al pinstruments and to doball~actd
which my Personal 'Representative ~ay deem ro er or neces ~
carr out the .p p sary to
Y purposes of this my Will, without being limited in
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 pew ;
any way by the specific grants of power made, and without the
necessity of a court order.
ARTICLE VII.
Tax Matte a, M.
estate shall hav
allocating recei
make adjustments
principal and inc
any tax decis:
administrative d~
has had the eff
beneficiary or
however, my Pe:
discretion in a ~
the marital dedu~
the state or fe
estate, my Person
the valuation da
allowable admini:
state or federal
income tax deduct
income tax return
~ Personal Representative as the`fiducia Ce zo
ry of my
e the discretion, but shall not be required when
pts of my estate between income and principal, to
in the rights of any beneficiaries, or among the
;ome accounts to compensate for the consequences of
.on or election, or of any investment: .ter.
~cision, that my Personal Representative 1:~ev
ect, directly or indirectly, of preferring gone
group of beneficiaries over others; provided,
.sonal Representative shall not exercise its
Wanner which would cause the loss or reduction of
:tion as may be herein provided. In determining
3era1 estate and income tax liabilities of my
al Representative shall have discretion to select
to and to determine whether any or all of the
~tration expenses in my estate shall be used as
estate tax deductions or as state or federal
ions and shall have the discretion to file a j oint
with my husband.
Testimonium IClausp. IN WITNESS WHEREOF, I have hereunto set
my hand and affixE~d my seal this ~ day of -
1996. ,
_.
~-''_. ~~-_._,~ ~ ~'~ 1 L (SEAL)
Edna S. Chase
Attestation {Clause. The foregoing; W11 -was this .•Z~ day of
CF E"~-- , 1996, signed, sealed, published and declared by
the Testatrix as end for her Last Will and Testament in our presence,
and we, at her request and in her presence, and in the presence of
each other, have 'hereunto subscribed our names as witnesses on the
above date.
z
t
C. ,,
_ ~
~ `~_
r-r c ~.
.,
c~ ~,
of `~r'`\ ?~ ~ j'~- ~;' Florida
~-
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of ~ ~ ••
-- ~ ~ _. _ = ~-~~'1 c~ ,~`. ~--r -, ~~... Florida
PECAREK 8 HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 4
...
PROOF OF WILL
State of Florida
County of Pinellas self-Proving Affidavit
We, Edna S. Chase, and ~~
the Testatrix and the and
.~ ,,
re lY. ~~ ~ o ~~ names are si ~ ~.. ~, >~ .~-~.
geed to the atta~~ + i 1~ k.
instrument, being first duly sworn do
• h
er
eb
u dec
ndersigned authority that the Testatrix si y late to the..
instrument as her Last Will and that she had sid and executed the
willingly directed 'another to sign for her) geed willingly (or
it as her free end voluntary act for the purposes etherein
expressed, and that each of the witnesses, in the presence and
hearing of the Testatrix, and in the presence of each other, signed
the Will as witness, and to the best of our knowledge the Testatrix
was at that time eighteen years of age or older, of sound mind, and
under no constraint or undue influence.
<' .
Edna S. Chase
~1i >~ess _ ~-
~ ` '
~ '~ ~ j. L, '•~
C.~ ~..
Witn ss ~ ~
Subscribed, sworn to, and acknowledged before me by Edna S.
Chase, the Testatri~c, who produced her Florida Driver License as
identification, anal subscribed and sworn to before me by
~~..1G~d ~ANi and ~ ~ ~~ . ; ~ ~-~-~~~~=~;
witnesses, who are personally known to me this
ay of
_ ~~~m ~ ~, 1996. ~--~ -
_.
IC AL N~AKY SEAL
'~'l""7tAR1' r~ C S.1,A~REK
COiV~fwI5S10N Np, ~19~R1DIA Not Public or Flor
~, ~;y C~7~t,'4i(S5IQN gyp, l1LY 15,199X
r'
FIRST AMENDMENT AND RESTATEMENT
OF TRIIST AGREEMENT
OF EnNA S. CHASE DATED DECEMBER 20, 1996
Introductory Clause. This First Amendment and Restatement of
Trust Agreement executed in duplicate by Edna S. Chase, hereinafter
referred to as the Settlor and the said Edna S. Chase, hereinafter
referred to as the Trustee.
WHEREAS, the Settlor and the Trustee entered into a Trust
Agreement dated December 20, 1996, hereinafter called the Trust
Agreement, and
WHEREAS, Article IV of the Trust Agreement provided that the
Settlor reserved the right to amend in any manner or revoke in
whole or in part the Trust Agreement, and
WHEREAS, the Settlor is desirous of modifying and amending the
Trust Agreement aDd the Trustee is agreeable to the modifications
and amendments contained herein,
NOW, THEREFORE, IT IS AGREED that the entire Trust Agreement
(except Schedule A which is not modified hereby) as modified and
amended will read as follows:
ARTICLE I.
Trustee Succession if Settlor Dies or Becomes Incapacitated.
If the Settlor digs or is adjudicated to be incompetent or in the
event that the Settlor is not adjudicated incompetent, but by
reason of illness or mental or physical disability is, in the
opinion of two licensed physicians, unable to properly handle the
Settlor's own afftairs, then and in that event the Trustee named
below shall immediately become the Trustee under this Trust
Agreement. The Settlor names the following as successor Trustee:
Rodney H . Chase
Third parties may rely on an affidavit by the Trustee named above
stating that the successor Trustee is now acting as Trustee
hereunder.
ARTICLE II.
Description of Property Trransferred. The Settlor upop
original execution of this Trust Agreement paid over, assigned,
granted, conveyed transferred and delivered, unto the Trustee
certain property described in Schedule A, annexed hereto and made
_~ ~;
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 1
a part hereof. This property and any other property that may be
received or which has been received by the Trustee hereunder, as
invested and reinvested (hereinafter referred to as the "Trust
Estate"), shall be held, administered and distributed by the
Trustee as hereinafter set forth.
ARTICLE III.
Provisions for Settlor and Settlor's Husband During Settlor's
Lifetime. The Trustee shall hold, manage, invest and reinvest the
Trust Estate (if any requires such management and investment) and
shall collect the income, if any, therefrom and shall dispose of
the net income and principal as follows:
(1) During the lifetime of the Settlor, the Trustee shall pay
to or apply for the benefit of the Settlor all the net income from
this Trust.
(2) During the lifetime of the Settlor, the Trustee may pay
to or apply for the benefit of the Settlor such sums from the
principal of this Trust as in its sole discretion shall be
necessary or advisable from time to time for the medical care,
education, support and maintenance in reasonable comfort of the
Settlor, taking into consideration to the extent the Trustee deems
advisable, any other income or resources of the Settlor known to
the Trustee.
(3) In the event that the Settlor is adjudicated to be
incompetent or in the event that the Settlor is not adjudicated
incompetent, but by reason of illness or mental or physical
disability is, in the opinion of the Trustee, unable to properly
handle the Settlor's own affairs, then and in that event the
Trustee may during the Settlor's lifetime, in addition to the
payments of income and principal for the benefit of the Settlor,
pay to or apply for the benefit of the Settlor' s husband, Rodney S.
Chase, such sums from the net income and from the principal of this
Trust as in its sole discretion shall be necessary or advisable
from time to time for the medical care, education, support and
maintenance in reasonable comfort of the Settlor's husband, taking
into consideration to the extent the Trustee deems advisable, any
other income or resources of the Settlor's husband known to the
Trustee.
ARTICLE IV.
Settlor's Rights to Amend, Change or Revoke the Trust
Agreement. The Settlor may, by signed instruments delivered to the
Trustee during the Settlor's life: (1) withdraw property from this
Trust in any amount and at any time upon giving reasonable notice
in writing to the Trustee; ( 2 ) add other property to the Trust; ( 3 )
change the beneficiaries, their respective shares and the plan of
distribution; (4) amend this Trust Agreement in any other respect;
~= '~/ ~ ~
(5) revoke this Trust in its entirety or any provision therein;
provided, however, the duties or responsibilities of the Trustee
shall not be enlarged without the Trustee's consent nor without
satisfactory adjustment of the Trustee's compensation.
ARTICLE O.
Discretionary Provisions for Trustee to Deal with Settlor's
Estate and Make Payment of Debts and Taxes. After the Settlor's
death, the Trustee, if in its discretion it deems it advisable, may
pay all or any pa a ett or's funeral expenses, legally
enforceable claims against the Settlor or the Settlor's: es.tat; ;t~~~ 'gip.
reasonable expenses of administration of the Settlor--!~s esta~~, a
allowances by court order to those dependent upon the 5,r a ~ ~r `~~~.
esta~.~_ _inheritance, succession, death or similar taxes ~ay~ble by _
reason of the Sett:~o~_~_ _ s ~ ec~ a~~, toge er with any interest thereon
or~ other addtions~~thereto, without reimbursement from the
Settlor's personal representatives, from any beneficiary of
insurance upon the Settlor's life, or from any other person. All
such payments, except of interest, shall be charged generally
against the principal of the Trust Estate includable in the
Settlor's estate for Federal estate tax purposes and any interest
so, paid shall be charged generally against the income thereof;
provided, however, any such payments of estate, inheritance,
succession, death or similar taxes (except generation-skipping
transfer taxes) and the deductions allowed on the Settlor's federal
estate tax return under sections 2053 and 2054 shall be charged
against the principal constituting the~Trust Estate and any
interest so paid shall be charged against the income thereof. If
such share or trust was created as a fraction, then such taxes and
deductions thus paid shall reduce the numerator of that share or
trust and the Trust Estate, thus likewise reducing the denominator
of the fraction. The Trustee may make such payments directly or
may pay over the amounts thereof to the personal representatives of
the Settlor's estate. Written statements by the personal
representatives of such sums due and payable by the estate shall be
sufficient evidence of their amount and propriety for ...the
protection of the Trustee and the Trustee shall be under nog d~~°b - ~~'
see to the application of any such payments. The Trustee shall pay
over to the personal representatives of the Settlor's estate all
obligations of the United States Government held hereunder which
may be redeemed at par in payment of federal estate taxes.
ARTICLE VI.
Trust Estate to the Beneficiaries Named. Upon the death of
the Settlor, the Trust Estate (w ich shall include any property
which ma be added from the Set~lor's general estate) shall Yre
Y
held, administered and distributed as follows:
A. If at the time of the Settlor's death, the Settlor is
survived by her husband, Rodney H. Chase, then and in such event
-~ .~
_ .-__..__. _...~~~~~.. ....... r~ nr~rnw i0'IZ• ~.R/..A1/G1 Paae 3
the Trustee shall retain as an asset of this trust all interest
owned by the Settlor and/or this Trust at the time of the Settlor's
death in that certain condominium apartment, commonly known as 311-
A Carver Drive, Bethlehem, Pennsylvania. The Settlor's husband
shall be allowed the rent free use of said condominium, provided
however, he shall be responsible for all costs, taxes, maintenance,
repairs, and expenses in connection with said condominium. Upon
the Settlor's husband's death all of the interest in said
condominium which is then owned by this trust shall be distributed
in fee and in equal shares to the Settlor's children, Cynthia
Horan, Deborah McHugh and Victoria Sweet. If any of the Settlor's
said children shall not be then living, such deceased child's share
shall pass to her then living descendants, per stirpes, if :any, and
if none, to the Settlor's then living descendants
f
her sstirp;~s.. ,~. -: hf 1~:.
the Settlor's husband directs that said condominium be sold, this
trust's share of the net proceeds of sale shall be distributed to
the Settlor's then living descendants, per stirpes.
B . If at the time of the Settlor' s death, the Settlor is
survived by her husband, Rodney H. Chase, then and in such event
the Trustee shall retain as an asset of this trust all interest
owned by the Settlor and/or this Trust at the time of the Settlor's
death in that certain mobile home located at 106 Royal Palm Circle,
Largo, Florida, together with the share of stock in the mobile home
park owners' association. The Settlor's husband shall be allowed
the rent free use of said mobile home, provided however, he shall
be responsible for all park rent and fees, costs, taxes,
maintenance, repairs, and expenses in connection with said mobile
home. Upon the Settlor's husband's death, all of the interest in
said mobile home and park. owners' association stock which is then
owned by this trust shall be distributed in. fee and in equal shares
to the Settlor's children, Cynthia Horan, Deborah McHugh, and
Victoria Sweet. If any of the Settlor's said children shall not be
then living, such deceased child's share shall pass to her then
living descendants, per stirpes, if any, and if none, to the
Settlor's then living descendants, per stirpes. If the Settlor's
husband directs that said mobile home be sold, this trust's share
of the net proceeds of sale shall be distributed to the Settlor's
then living descendants, per stirpes.
C. Cash bequests shall be distributed to the
organizations listed below in the amount indicated for each:
1. The sum of Fifteen Hundred Dollars ($1,500.00)
shall be distributed to the Church of the Good Shepherd
(Episcopal), located in Dunedin, Florida.
2. The sum of One Thousand Dollars ($1,000.00)
shall be distributed to the Suncoast Seabird Sanctuary, Inc.,
located in Redington Shores, Florida.
cs" ~-_~~ C' -
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 4
3. The sum of One Thousand Five Hundred Dollars
($1,500.00) shall be distributed to Trinity Episcopal Church,
Bethlehem, Pennsylvania.
4. The sum of One Thousand Five Hundred Dollars
($1,500.00) shall be distributed to St. Mary's Episcopal Church,
Reading, Pennsylvania.
D. All of the rest, residue and remainder of the Trust
Estate shall be distributed outright, free of trust, and in equal
shares to the Settlor's daughters, Cynthia Horan, Deborah McHugh,
and Victoria Sweet. If any of the Settlor's said daughters shall
predecease the Settlor, such deceased daughter's share shall be
distributed to such deceased daughter's then living descendants,
per stirpes, if any, and if none, to the Settlor's then living
descendants, per stirpes.
ARTICLE VII.
Trustee Succession, Trustee's Fees and Other Matters. The
provisions for naming the Trustee, Trustee succession, Trustee's
fees and other matters are set forth below:
A. Namiaq Individual Successor or Substitute Trustee. If
the initial successor individual Trustee should fail to qualify as
Trustee hereunder, or for any reason should cease to act in such
capacity, the successor or substitute Trustee who shall also serve
without bond shall be the next person willing to serve from the
list below in the order named:
Deborah McHugh
Cynthia Horan
Victoria Sweet
B. Fee Schedule for Individual Trustee. For its services as
Trustee, the individual Trustee shall receive reasonable
compensation for the services rendered and reimbursement for
reasonable expenses.
C. Limitations on Trustees. No person who at any time is
acting as Trustee hereunder shall have any power or obligation to
participate in any discretionary authority which the Settlor has
given to the Trustee to pay principal or income to such person, or
for his or her benefit or in relief of his or her legal
obligations; provided, however, if an individual trustee (who is
also a beneficiary) is the sole trustee or at any time is acting as
the sole trustee, and such trustee has discretion to invade
principal for himself or herself and such discretionary authority
is limited by an ascertainable standard, then such trustee may
invade principal (if limited by such standard) for himself or
herself but not in relief of his br her legal obligations. ,
~:~~ G:
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page S
ARTICLE VIII.
Definition of Trustee. Whenever the word "Trustee" or any
modifying or substituted pronoun therefor is used in this Trust,
such words and respective pronouns shall include both the singular
and the plural, the masculine, feminine and neuter gender thereof,
and shall apply equally to the Trustee named herein and to any
successor or substitute Trustee acting hereunder, and such
successor or substitute Trustee shall have all the rights, powers
and duties, authority and responsibility conferred upon the Trustee
originally named herein.
ARTICLE I$.
Powers for Trustee. The Trustee is authorized in its
fiduciary discretion (which shall be subject to the standard of
reasonableness and good faith to all beneficiaries} with respect to
any property, real or personal, at any time held under any
provision of this Trust Agreement and without authorization by any
court and in addition to any other rights, powers, authority and
privileges granted by any other provision of this Trust Agreement
or by statute or general rules of law:
A. To retain in the form received any property or undivided
interests in property donated to, or otherwise acquired as a part
of the Trust Estate, including residential property and shares of
the Trustee's own stock, regardless of any lack of diversification
risk or nonproductivity, as long as it deems advisable, and to
exchange any such security or property for other securities or
properties and to retain such items received in exchange, although
such property represents a large percentage of the total property
of the Trust Estate or even the entirety thereof.
B. To invest and reinvest all or any part of the Trust
Estate in any property and undivided interests in property,
wherever located, including bonds, debentures, notes, secured or
unsecured, stocks of corporations regardless of class, interests in
limited partnerships, real estate or any interest in real estate
whether or not productive at the time of investment, interests in
trusts, investment trusts, whether of the open and/or closed fund
types, and participation in common, collective or pooled trust
funds of the Trustee, insurance contracts on the life of any
beneficiary or annuity contracts for any beneficiary, without being
limited by any statute or rule of law concerning investments by
fiduciaries.
C. To sell or dispose of or grant options to purchase any
property, real or personal, constituting a pant of the Trust
Estate, for cash or upon credit, to exchange any property of the
Trust Estate for other property, at such times and upon such terms
and conditions as it may deem best, and no person dealing with i~
shall be bound to see to the application of any monies paid.
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 6
D. To hold any securities or other property in its own name
as Trustee, in its own name, in the name of a nominee (with or
without disclosure of any fiduciary relationship) or in bearer
form.
,E. To keep, at any time and from time to time, all or any
portion of the Trust Estate in cash and uninvested for such period
or periods of time as it may deem advisable, without liability for
any loss in income by reason thereof.
F. To sell or exercise stock subscription or conversion
rights.
..
G. To refrain from voting or to vote shares of stock which
are a part of the Trust Estate at shareholders' meetings in person
or by special, limited, or general proxy and in general to exercise
all the rights, powers and privileges of an owner in respect to any
securities constituting a part of the Trust Estate.
H. To participate in any plan of reorganization or
consolidation or merger involving any company or companies whose
stock or other securities shall be part of the Trust Estate, and to
deposit such stock or other securities under any plan of
reorganization or with any protective committee and to delegate to
such committee discretionary power with relation thereto, to pay a
proportionate part of the expenses of such committee and any
assessments levied under any such plan, to accept and retain new
securities received by the Trustee pursuant to any such plan, to
exercise all conversion, subscription, voting and other rights, of
whatsoever nature pertaining to such property, and to pay any
amount or amounts of money as it may deem advisable in connection
therewith.
I. To borrow money and to encumber, mortgage or pledge any
asset of the Trust Estate for a term within or extending beyond the
term of the trust, in connection with the exercise of any power
vested in the Trustee.
J. To enter for any purpose into a lease as lessor or lessee
with or without option to purchase or renew for a term within or
extending beyond the term of the trust.
K. To subdivide, develop, or dedicate real property to
public use or to make or obtain the vacation of plats and adjust
boundaries, to adjust differences in valuation on exchange or
partition by giving or receiving consideration, and to dedicate
easements to public use without consideration.
L. To make ordinary or extraordinary repairs or alterations
in buildings or other structures, to demolish any improvements, to
raze existing or erect new partyrwalls or buildings.
~C; -
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page T
,, ~.-
~-
yyq~ P :~ I~~~}w~ Y ~ ~Y5 t i
,J.. lT ~. 1~ty- may, } l .:' I. ~ t~~ .`ie V ~f, Q
M. To continue and operate any business owned by the Settlor
at the Settlor's death and to do any and all things deemed needful
or appropriate by the Trustee, including the power to incorporate
the business and to put additional capital into the business, for
such time as it shall deem advisable, without liability for loss
resulting from the continuance or operation of the business except
for. its own negligence; and to close out, liquidate or sell the
business at such time and upon such terms as it shall deem best.
N. To collect, receive, and receipt for rents, issues,
profits, and income of the Trust Estate.
O. To insure the assets of the Trust Estate against damage m '~
or loss and the Trustee against liability with respect to thud °~-
persons.
P. In buying and selling assets, in lending and borrowing
money, and in all other transactions, irrespective of the occupancy
by the same person of dual positions, to deal with itself in its
separate, or any fiduciary capacity.
Q. To compromise, adjust, arbitrate, sue on or defend,
abandon, or otherwise deal with and settle claims in favor of or
against the Trust Estate as the Trustee shall deem best.
R. To employ and compensate agents,~accountants, investment
advisers, brokers, attorneys-in-fact, attorneys-at-law, tax
specialists, realtors, and other assistants and advisors deemed by
the Trustee needful for the proper administration of the Trust
Estate, and to do so without liability for any neglect, omission,
misconduct, or default of any such agent or professional
representative provided such person was selected and retained with
reasonable care.
S. To determine what shall be fairly and equitably charged
or credited to income and what to principal.
T. To hold and retain the principal of the Trust Estate
undivided until actual division shall become necessary in order to
make distributions; to hold, manage, invest, and account for the
several shares or parts thereof by appropriate entries on the
Trustee's books of account; and to allocate to each share or part
of share its proportionate part of all receipts and expenses;
provided, however, the carrying of several trusts as one shall not
defer the vesting in title or in possession of any share or part of
share thereof.
U. To make payment in cash or in kind, or partly in cash and _.
partly in kind upon any division or distribution of the t~rusz
Estate fincludinct the satisfaction of any pecuniary distribution)
~~ ~ C.
------.. .. -.~~..... ~...~~~..rw . •nwr. r~ ~n~n• i0~7• CO/. _Q1L1 Donn R
without regard to the income tax basis of any specific property
allocated to any beneficiary and to value and appraise any asset
and to distribute such asset in kind at its appraised value; and
when dividing fractional interests in property among several
beneficiaries to allocate entire interests in some property to one
beneficiary and entire interests in other property to another
beneficiary or beneficiaries.
V. In general, to exercise all powers in the management of
the Trust Estate which any individual could exercise in his or her
own right, upon such terms and conditions as it may reasonably deem
best, and to do all acts which it may deem reasonably necessary or
proper to carry out the purposes of this Trust Agreem~h~ ~ ~r ~~ ~&-~~ ~ ~~
k
W. To purchase property, real or personal, from the ~~'
Settlor's general estate upon such terms and conditions as to price
and terms of payment as the Settlor's personal representatives and
the Trustee shall agree, to hold the property so purchased as a
part of the Trust Estate although it may not qualify as an
authorized trust investment except for this provision, and to
dispose of such property as and when the Trustee shall deem
advisable. The fact that the Settlor's personal representatives
and the Trustee are the same shall in no way affect the validity of
this provision.
X. To lend funds to the Settlor's general estate upon such
terms and conditions as to interest rates, maturities, and security
as the Settlor's personal representatives and the Trustee shall
agree, the fact that they may be the same in no way affecting the
validity of this provision.
Y. To receive property bequeathed, devised or donated to the
Trustee by the Settlor or any other person; to receive the proceeds
of any insurance policy which names the Trustee as beneficiary; to
execute all necessary receipts and releases to Personal
Representatives, donors, insurance companies and other parties
adding property to the Trust Estate.
Z . To combine assets of two or more trusts if the provisions
and terms of each trust are substantially identical, and to
administer them as a single trust, if the Trustee reasonably
determines that the administration as a single trust is consistent
with the Settlor's intent, and facilitates the trust's
administration without defeating or impairing the interests of the
beneficiaries .
AA. To divide any trust into separate shares or separate
trusts or to create separate trusts if the Trustee reasonably deems
it appropriate and the division or creation is consistent with the
Settlor's intent, and facilitates the trust's administration
without defeating or impairing the interests of the beneficiaries ..
vG- =~ C'
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 9
AB. To divide property in any trust being held hereunder with
an inclusion ratio, as defined in section 2642(a)(1) of the
Internal Revenue Code of 1986 as from time to time amended or
under similar future legislation, of neither one nor zero into two
separate trusts representing two fractional shares of the property
being divided, one to have an inclusion ratio of one and the other
to have an inclusion ratio of zero, to create trusts to receive
property with an inclusion ratio of either one or zero and if this
cannot be done to refuse to acce t
p property which does not have a
matching inclusion ratio to the receiving trust's ratio, all as the
Trustee in its sole discretion deems best.
AC . If the Trustee shall act as the Personal Represer~~aatve ~ ~~ ,
of the Settlor's estate, to elect to allocate any poi-}t~o~.or~ya s~'.
the Settlor's generation-skipping transfer exem ton
in Code section 2631 or under similar future le islationroilded for
at the time of the Settlor's death, to any portion or all off any
other trusts or bequests in the Settlor's Will or any other
transfer which the Settlor is the transferror for purposes of the
generation-skipping tax. Generally, the Settlor anticipates that
the Settlor's Personal Representative will elect to allocate this
exemption f first to direct skips as defined in Code section 2 612 ,
then in such other manner as the Trustee deems appropriate, unless
it would be inadvisable based on all the circumstances at the time
of making the allocation; and to make the special election under
section 2652 (a) (3) of the Code to the extent the Settlor's Personal
Representative deems in the best interest of the Settlor's estate.
ARTICLE %.
Trustee's Discretion in Makinq Payments to a Person IInder Aqe
Twenty-one, incompetent, or Incapacitated Person. In case the
income or principal payment under any trust created hereunder or
any share thereof shall become payable to a person under the age of
Twenty-one (21), or to a person under le al disabilit
g ~ y, or to a
person not adjudicated incompetent, but who, by reason of illness
or mental or physical disability, is, in the opinion of the Trustee
unable properly to administer such amounts, then such ~amounts.~~s, F
be paid out by the Trustee in such of the following ways ~as the
Trustee deems best: (1) directly to the beneficiary; (2) to the
legally appointed guardian of the beneficiary; ( 3 ) to some relative
or friend for the medical care, education, support and maintenance
in reasonable comfort of the beneficiary; (4) by the Trustee using
such amounts directly for the beneficiary's care, support and
education; (5) to a custodian for the beneficiary under the
Uniform Gifts or Transfers to Minors Act.
ARTICLE %I.
Power of Trustee to Resiqn Durinq Settlor's Lifetime Any
Trustee may resign this trusteeship during the Settlor's lifetime
by giving the Settlor Thirty (30) days notice in writing delivered ~~
~ ~ ~ :~ ~' .
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 10
to the Settlor in person or mailed to the Settlor's last known
address, the resignation to become effective as hereinafter
provided. Upon receipt of such notice, the Settlor shall appoint
a successor Trustee. Upon the failure of the Settlor to appoint a
successor Trustee who accepts the trust within Thirty (30) days
from the time notice was delivered in person or mailed to the
Settlor, the Trustee may resign to the court having jurisdiction
over this trust, which court may, if it deems advisable, accept the
resignation and appoint a successor Trustee which shall be an
individual as successor to an individual trustee or a bank or trust
company qualified to do business in the state of the Settlor's
domicile as successor to a corporate trustee. Upon the appointment
of and acceptance by the successor Trustee, the original Trustee
shall pay over, deliver, assign, transfer or convey to such
successor Trustee the Trust Estate and make a full and proper
accounting to the Settlor, whereupon its resignation shall become
effective. The substitute or successor Trustee upon acceptance of
this trust and the Trust Estate shall succeed to and have all the
rights, powers and duties, authority and responsibility conferred
upon the Trustee originally named herein.
ARTICLE %II.
Settlor Duriaq Lifetime to Designate Substitute or Successor
Trustee. The Settlor during the Settlor's lifetime may name a
substitute or successor Trustee by delivery to any Trustee herein
a notice naming the successor or substitute Trustee and indicating
an intent to replace the Trustee named. Upon receipt of such
notice the Trustee named shall pay over, deliver, assign, transfer
or convey to such substitute or successor Trustee (which accepts
the appointment as trustee), the Trust Estate and make a full and
proper accounting to the Settlor, whereupon the Trustee named shall
be discharged and have no further responsibility under this Trust
Agreement. Upon the failure of the Trustee to make such conveyance
the Settlor may apply to the court having jurisdiction of this
trust and such court may compel the conveyance by the Trustee . The
substitute or successor Trustee upon acceptance of this trust and
the Trust Estate shall succeed to and possess all the rights,
powers and duties, authority and responsibility conferred upon the
Trustee originally named herein.
ARTICLE XIII.
Definition of Words Relating to the Internal Revenue Code. As
used herein, the words "gross estate," "adjusted gross estate,"
"taxable estate," "unified credit," "state death tax credit,"
"maximum marital deduction," "marital deduction," "pass," and any
other word or words which from the context in which it or they are
used refer to the Internal Revenue Code shall have the same meaning
as such words have for the purposes of applying the Internal
Revenue Code to the Settlor's estate. For purposes of this Trust_
Agreement, the Settlor's "available generation-skipping transfer
~~.C'.
PECAREK ~ HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 11
exemption" means the generation-skipping transfer tax exemption
provided in section 2631 of the Internal Revenue Code of 1986, as
amended, in effect at the time of the Settlor's death reduced by
the aggregate of (1) the amount, if any, of the Settlor's exemption
allocated to lifetime transfers of the Settlor by the Settlor or by
operation of law, and (2) the amount, if any, the Settlor has
specifically allocated to other property of the Settlor's gross
estate for federal estate tax purposes. For purposes of this Trust
Agreement if at the time of the Settlor's death the Settlor has
made gifts with an inclusion ratio of greater than zero for which
the gift tax return due date has not expired (including extensions)
and the Settlor has not yet filed a return, it shall be deemed that
the Settlor's generation-skipping transfer exemption has been
allocated to these transfers to the extent necessary (and possible)
to exempt the transfer(s) from generation-skipping transfer tax.
Reference to sections of the Internal Revenue Code and to the
Internal Revenue Code shall refer to the Internal Revenue Code
amended to the date of the Settlor's death.
ARTICLE BIV.
State Law to Govern. This Trust Agreement and the trusts
created hereby shall be construed, regulated and governed by and in
accordance with the laws of the State of Florida.
ARTICLE %V.
Spendthrift Provision. Except as otherwise provided herein,
all payments of principal and income payable, or to become payable
to the beneficiary of any trust created. hereunder shall not be
subject to anticipation, assignment, pledge, sale or transfer in
any manner, nor shall any beneficiary have the power to anticipate
or encumber such interest, nor shall such interest, while in the
possession of the fiduciary hereunder, be liable for, or subject
to, the debts, contracts, obligations, liabilities or torts of any
beneficiary .
Testimonium Clause. IN WI ESS WHEREOF, the Settlor/Trustee
has set her hand and seal this ~ day of ~,/,~.t~~' ~ ,
1997.
r',
Edna S. Chase, Settlor/Trustee
Attestation Clause. The foregoing document was signed. a-nd
declared by the Settlor/Trustee as her First Amendment and
restatement or Trust Agreement, in our presence, ana we, at ner
~ • _~ ~_
PECAREK & HERMAN, CHARTERED LARGO, FLORIDA (813) 584-8161 Page 12
request, and in her presence, and in the presence of each other,
have subscribed our names as witnesses, on the above date.
" r~
TE OF FLORIDA
COUNTY OF PINELLAS
r
of ~ ~ ~~ ~ ~~1 ~~ !11 ~~ ~ %` .~~ Florida
of ~ ~~ ~ ~-' Florida
. -~ The fo going ' nstrument was acknowledged before me this
day of , 1997, by Edna S. Chase, who
produced her Florida Driver License as identification.
__ _ No ~a,~y Public
jOH14 H PECAREK ~ /
~~
tiOTARY PU&L!C STATE OF FLORIDA
CUMMI5SIUN VO. CCZa1924
f~4~' COMl~~IISSION EXI'. jl1LY I5,199~
PECAREK 8 HERMAN, CHARTERED LARGOS FLORIDA (813) 584-8161 royc ~:+
NOTICE OF CHARITABLE GIFT
(In Accordance with Pa. O.C. Rule 5.5)
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE OF EDNA SWEET CHASE a/k/a EDNA S CHASE ,~ SETTLOR m DECEASED
No. 2009-00255
Chief, Charitable Trusts and Organizations Section
Office of the Attorney General
Dear Sir or Madam:
Notice is given of a charitable gift as follows:
1. The nature of the present proceeding is:
Date: -~~-~G<«
(a) An Account which has been or will be listed for Audit in the Orphans' Court on
June 22 ~ 20 10 ~ in Cumberland Cty Courthouse, Carlisle, PA
(State name of Courthouse and towrr/city.)
The time and place of the Audit is Court Room at o'clock. If not
provided herein, the time and location will be provided upon request when that information
becomes available.
(b) If the proceedings are other than an Account, state the nature of the proceedings and the
place, date and time fixed for hearing:
• If more space is required, attach additional sheets.
Form OC-06 rev. J0. /3. (i6 Page 1 of 4
Estate of EDNA SWEET CHASE a/k/a EDNA S CHASE
2. Charitable gifts are made as follows:
^Settlor m Deceased
(a) Give full names and addresses of charities, and names and addresses of counsel, if any.
Suncoast Seabird Sanctuary, 18328 Gulf Boulevard, Indian Shores, FL 33785
Church of the Good Shepherd, 639 Edgewater Drive, Dunedin, FL 34698
St. Mary's Episcopal Church, P.O. Box 13685, Reading, PA 19612
Trinity Episcopal Church, 44 East Market Street, Bethlehem, PA 18018
(b) If pecuniary legacies, state exact amounts and indicate whether legacies will be or have
been paid in full; if not give reasons therefor.
Suncoast Seabird Sanctuary: $1,000; Church of the Good Shepherd: $1,500
St. Mary's Episcopal Church: $1,500; Trinity Episcopal Church: $1,500
Each specific bequest will have to be paid on a pro rated basis because there are
insufficient assets to pay each bequest in full. See attached Statement of Account for
details.
(c) If the charitable interest is a future interest and the estimated present value of the property
involved exceeds $25,000, a brief description thereof including the conditions precedent to
its vesting in enjoyment and possession, the names and ages of persons known to have
interests preceding such charitable interest, and the approximate market value of the
property involved.
(d) If residuary gift, state nature and value of share.
Form OC-06 rev. 10.13.06 Page 2 of 4
Estate of EDNA SWEET CHASE aIk/a EDNA S CHASE
^ Settlor ®Deceased
3. Provide a brief statement of all pertinent questions to be submitted to the Court for
Adjudication, including unresolved claims and any material questions of interpretation or
distribution which may affect the value of the charitable interest.
(1)Confirmation of disbursement schedule, including (a)pro-ration of the trust residue among
the four charities, and (b) distribution of real property at 242 E. Union Blvd, Bethlehem, PA
to Victoria Sweet
(2)Assumption of claims of Washington Mutual and PA Housing Finance Agency by
Victoria Sweet as beneficiary of the real property, by which the claims are secured against.
4. The names and addresses of the fiduciaries are (state whether Executors and/or Trustees):
Deborah McHugh, Executrix/Trustee
3609 Weymouth Drive, Mechanicsburg, PA 17050
5. The names and addresses of counsel for the fiduciaries:
Jacqueline A. Kelly, Esq.
Jan L. Brown & Associates
845 Sir Thomas Court, Ste 12, Harrisburg, PA 17109
6. The names and addresses of counsel for any charity who has received notice or has appeared for
it:
Form OC-06 rev. 10. /3.06 Page 3 of 4
Estate of EDNA SWEET CHASE a/k/a EDNA S CHASE
7. (a) A copy of the instrument creating the gift is attached hereto.
^ Settlor ~ Deceased
(b) If the gift is other than a pecuniary legacy which will be paid in full, there is attached
hereto:
(l) A copy of the Account, if one has been filed
(2) A copy of any other relevant documents
Very truly yours,
r /
Signa re
v
Jacqueline A Kelly, 91973
Attorney's Name and Supreme Court 1. D. No.
845 Sir Thomas Court, Ste 12
Attorney's Address
Harrisburg, PA 17109
717-541-5550
Attorney's Telephone
Form OC-06 rev. /0.13.06 Page 4 of 4
t ~
NOTICE OF INHERITANCE TAX
BUREAU of INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
PO BOX 280601
HARRISBURG PA 17128-0601
JACQUELINE A KELLY
JAN L BROWN 8~ ASSOCIATE
845 SIR THOMAS CT 12
HBG PA 17109
pennsylvania ~
DEPARTMENT OF REVENUE
REV-1547 EX AFP C12-09)
DATE 03=22-2010
ESTATE OF CHASE EDNA S
DATE OF DEATH 02-15-2009
FILE NUMBER 21 09-0255
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 05-21-2010
(See reverse side under Objections)
Amount Remitted
MAKE CHECK .PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
--------------------------------------------------------------------------
REV-1547 EX AFP C12-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: CHASE EDNA SFILE N0.:21 09-0255 ACN: 101
-----------------
OR
DATE: 03-22-2010
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 59,565.00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) C2) .0 0 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .0 0 submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D) C4) •0 0 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 118.31
6. Jointly Owned Property (Schedule F) (6) 21.7 6
7. Transfers (Schedule G) C7) 60,015.92
8. Total Assets c8) 119 , 720.99
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) Cg) 8.16 8.7 6
L0. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 33, 058.33
11. Total Deductions C11) 41,227.09
12. Net Value of Tax Return C12) 78,493.90
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) 1,9 9 3.3 0
14. Net Value of Estate Subject to Tax (14) 76,500.60
NOTE: If an assesswent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date .
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0
16. Amount of Line 14 taxable at Lineal/Class A rate C16) 76.500.6Q X 045 = 3,442.53
17. Amount of Line 14 at Sibling rate C17) .00 X 12 = .00
18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = .0 0
19. Principal Tax Due C19)= 3,442.53
TAX CREDITS:
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID C-) AMOUNT PAID
09-17-2009 CD011773 .00 2,247.16
INTEREST IS CHARGED THROUGH 04-06-2010
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX PAYMENT 2,247.16
BALANCE OF TAX DUE 1,195.37
INTEREST AND PEN. 20.16
TOTAL DUE 1,215.53
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
C(1D f Al PI11 ATTl1 Al /1C ATTTT T/1 -IA1 fAITCDCCT A DCCIIAIT CCC DC\/CDCC CTTC 11C TUT( CI1DY l=f1D TAICT DII/`TTnAIC
RESERVATION: Estates of decedents dying on or before Decesber 12, 1982 -- if any future interest in the estate is transferred
in possession or en]oysent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Cossonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requiresents of Section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this Notice and subeit with your paysent to the Register of Wills printed on the reverse side.
--Make check or coney order payable to: REGISTER OFWILLS,AGENT.
Failure to pay the tax, interest, and penalty due say result in the filing of a lien of record in the appropriate county,
or the issuance of an Orphan's Court citation.
REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, say be requested by cospleting an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available
online at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or fros the Departeent's
24-hour answering service for forss orders: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 ITT only).
OBJECTIONS: Any party in interest not satisfied with the appraisesent, allowance or disallowance of deductions or assesssent of tax
(including discount or interest) as shown on this Notice ^ay object within 60 days of the date of receipt of this notice
by filing one of the followings
A) Protest to the PA Departeent of Revenue, Board of Appeals. You say object by filing a protest online at
www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you lust receive a confireation nueber and processed date Eros the
Board of Appeals website. You say also send a written protest toe PA Departeent of Revenue, Board of Appeals,
P.O. Box 281021. Harrisburg, PA 17128-1021. Petitions say not be faxed.
B) Election to have the wetter detereined at the audit of the account of the personal representative.
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assesseent should be addressed in writing to: PA Departeent of Revenue,
Bureau of Individual Taxes, ATTN: Post Assesssent Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of adsinistratively correctable errors.
DISCOUNT: If env tax due is paid within three C3) calendar sonths after the decedent's death, a five percent (5Y.) discount of
the tax paid is allowed.
PENALTY: The 15Y. tax aenesty non-participation penalty is coeputed 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 awnesty period. This non-participation
penalty is appealable in the saes canner and in the the sale tine period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) eonths and one (1) day fros the date of
death, to the date of paysent. Taxes which becase delinquent before January 1, 1982 bear interest at the rate of
six C6Y.) percent per annue calculated at a daily rate of .000164. All taxes which becaee delinquent on and after
January 1, 1982 will bear interest at a rate which will vary fros calendar year to calendar year with that rate
announced by the PA Departeent of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania
Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident instruction Booklet (REV-1736) or on the
Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through
201D are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2000 SY. .000219 2001 9% .000247 2002 6Y. .000164
2003 5Y, .000137 2004 4Y. .000110 2005 5Y. .000137
2006 7Y. .000192 2007 8Y. .000219 2008 7Y. .000192
2009 5r. .000137 2010 4Y. .000110
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becoees delinquent will reflect an interest calculation to fifteen C15) days
beyond the date of the assesswent. If paysent is lade after the interest cosputation date shown on the
Notice, additional interest lust be calculated.
t
' 1505607121 ~ COPY
REV-1500 EX
06
05
(
-
) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601 INHERITANCE TAX RETURN County Code Year File Number
Harrisbu , PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 0 2 5 5
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 7 9 2 0 0 8 2 5 0 2 1 5 2 0 0 9 0 7 1 6 1 9 2 7
Decedent's Last Name Suffix Decedent's First Name MI
C H A S E E D,N A S
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
C H A S E R O D N E Y
Spouse's Social Security Number
' ~ C ` a 0 [.~g ` THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 1. Original Retum ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
4. Limited Estate ~ prior to 12-13-82)
4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
D
^X 6
d
D death after 12-12-82)
.
ece
ent
ied Testate 0
(Attach Copy of Will) 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
A
9
Liti
ation P
d
R (
ttach Copy of Trust)
.
g
rocee
s
eceived ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
J A C Q U E L I N E A K E L L Y 7 1 7 5 4 1 5 5 5 0
Firm Name (If Applicable)
J A N L B R O W N REGISTER OF WILL~SE ONLY
& A S S O C I A T E
First line of address
G p ~'
8 4 5 S I R T H O M A S
Second line of address
S U I T E 1 2
City or Post Office
H A R R I S B U R G
C O U R T
State ZIP Code
P A 1 7 1 0 9
~~ ^o ~ ;.
-p
r--
-
tv
,
~ ~ , ~
~ .
~E FILED -~;
N
Correspondent's a-mail address: JACKIEJLB~VERIZON.NET
~.-~--- ..r~ _ _-_
~~~~~ wpb ~~ I~erfury, ~ oeaare mac I nave examined this return, induding accompanying schedules and statements, and to the best of m know
it is true, a d ra ~ n of Y ledge and belief,
parer o r than the personal representative is based on all infom~ation of which preparer has any knowledge.
SIGNAT E P R 1 FOR F NG RETURN DAT
~ f a
ADDRESS
3609 WEYMOUTH DRIVE MECHANICSBURG PA 17050
SIG URE OF PRE ARER OTHER TH~ REPRESENTATIVE DAT/~
an Fcc 9//'1 //~~'i
845 S~R THOMAS COURT, STE 12 HARRISBURG
PA ~,7i.n9
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505607121
1505607121 J
..n ~~-~.
J
150560?221
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: E D N A S• CHASE 1? 9 2 0 0 8 2 5
RECAPITULATION
1. Real estate (Schedule A) ................................... ..... 1. 5 9 5 6 5 . ^ 0
2. Stocks and Bonds (Schedule B) ............................. ..... 2. •
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. •
4. Mortgages & Notes Receivable (Schedule D) ................... ..... 4. •
5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) .. ..... 5. 1 1 8 . 3 1
6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested .. ..... 6. 2 1 . ? 6
7. Inter-Vivos Transfers 8 Miscellaneous N -Probate Property
(Schedule G) ~ Separate Billing Requested ... .... 7. 6 0 0 1 5 . 9 2
8. Total Gross Assets (total Lines 1-7) ....................... .... g. 1 1 9 7 2 0. 9 9
9. Funeral Expenses 8 Administrative Costs (Schedule H) .. .... ........ .. 9. 8 1 6 8 . ? 6
10. Debts of Decedent, Mortgage Liabilities, S Liens (Schedule I) .. ........ .. 10. 3 3 0 5 8 . 3 3
11. Total Deductions (total Lines 9 8 10) ............. .... ........ .. 11. 4 1 2 2 ? . 0 9
12. Net Value of Estate (Line 8 minus Line 11) ........... .... ........ .. 12. ? 8 4 9 3 • 9 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) .... .... ........ .. 13. 1 9 9 3 . 3 0
14. Net Value Subject to Tax (Line 12 minus Line 13) .... .... ........ .. 14. ? 6 5 0 0 . 6 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) x .0 0 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 ? 6 5 0 0. 6 0 16. 3 4 4 2. 5 3
17. Amount of Line 14 taxable
0
0 0
0
0
0
at sibling rate x .12 . 17. .
18. Amount of Line 14 taxable
0
0 0
0
0
0
at collateral rate X .15 . 1 g .
19. Tax Due ................................... .... ....... ..19. 3 4 4 2. 5 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
1,505607221
Side 2
1505607221
REV-7500 EX Page 3
File Number
Decedent's Complete Address: 21 09 0255
DECEDENT'S NAME
EDNA S. CHASE
STREET ADDRESS
2100 Bentcreek Boulevard
CITY STATE
Mechanicsbur PA __ _
Zip
17050
Tax Payments and Credits:
~. Tax Due (Page 2 Line 19) (1) 3 442
:
2. Credits/Payments .
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + B + C)
3. InteresUPenalty if applicable (2) 0. C
D. Interest
E. Penalty
Total InteresUPenalty (D + E)
4
If Line 2 is greater than lJne 1 + Line 3
enter th
diff
Thi
i
h (3) 0. C
.
,
e
erence.
s
s t
e OVERPAYMENT.
FIII in oval on Page 2, line 20 to request a refund. (4) 0.0
5. If Line 1 + line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3,442.5
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (5B) 3,442.5
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPR IATE 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; ....................... ........ ^ 0
c. retain a reversionary interest; or ........................................................................................ ........
0
d. receive the promise for life of either payments, benefits or care? ............
...................................
........
^ X
^
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................................ .....
.......................... . , , .. , , , ^ 0
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? . ........ ^ Q
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.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is three (,3) percent [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 zero (0) percent
[72 P.S. §9116 (a) (1.1) (ii)J. 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 zero (0) percent (72 P.S. §9116(a)(1.2)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent (72 P.S. §9116(a)(1.3)]. Asibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502 EX + (6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
EDNA S. CHASE 21 09 0255
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a wfiling buyer and a wilfing seller, neither being oanpelled to buy or sell, both having reasonable knowledge of the relevant fads.
Real ro whkh is i -owned with ht of survivorshi must be discbsed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Real property located at 242 E. Union Street, Bethlehem, PA 59,565.00
owned as tenants in common with daughter, Victoria J. Sweet
See attached tax assessment: FMV= $33,000 x 3.61 (CLR) _ $119,130/2 = $59,565
TOTAL (Also enter on line 1, Recapitulation) ~ s 59, 565.00
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX ; (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
EDNA S. CHASE 21 09 0255
Include the proceeds of litgation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
~. Fifth Third Bank
Checking Account 0700606899
VALUE AT DATE
OF DEATH
118..
TOTAL (Also enter on line 5, Recapitulation) ~ S 118.31
REV-1509 EX + (6-98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY•OWNED PROPERTY
INHERITANCE TAX RETURN
___
ESTATE OF FILE NUMBER
EDNA S. CHASE 21 09 0255
Han asset was made joint wkhin one year of the decadenYs date of death, it must be reported on Schedule G.
SURVNING JOINT TENANT(S) NAME
A. Deborah McHugh 3609 Weymouth Drive
Mechanicsburg, PA 17050
ADDRESS RELATIONSHIP TO DECEDENT
daughter
s
c
JOINTLY-OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANGAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET '~ OF
DECD'S
INTEREST GATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1. A. 5/2006 M8~T Bank 43.51 50. 21.76
Checking Account 9841209019
TOTAL (Also enter on line 6, Recapitulation) I S 21.76
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS ~
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
EDNA S. CHASE 21 09 0255
This schedule must be completed and filed 'rf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM ~NCLLtDE THE N/WE of THE TRANSFEREE. THEtR RELATIONSHIP To DECEDENT ANO DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER THE PATE OF TRANSFER ATTACH A COPT of THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST CIF APPUCAeLE) VALUE
~ . Edna S Chase Revocable Living Trust dtd 12/20/1996 10,100.84 100. 10,100.
Trust Estate is comprised of the following:
Morgan Stanley Bank Dep Acct 604-074357-322: $8,975.84
IRA distributions received after death: $1,125
4 charities are specific beneficiaries of the Trust; 3 daughters,
Deborah McHugh, Cynthia Horan, Victoria Sweet are benef
of the residue
2. Morgan Stanley IRA No. 604-074381-322 49,915.08 100. 49,915.E
daughter, Deborah McHugh, is beneficiary
TOTAL (Also enter on line 7 Recapitulation) ~ s
60.015.9:
REV-1511 EX + (10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8s
INHERRANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
EDNA S. CHASE 21 09 0255
Debts of decedent must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
~. Neill Funeral Home 298.22
2. Reverand William Murphy; funeral service 300.00
3. St. Stephen's Episcopal Cathedral; burial plot 1,000.00
4. St. Stephen's Episcopal Cathedral; flowers 150.00
B.
2.
3.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Street Address
City State Zip
Year(s) Commission Paid:
Attorney Fees Jan L. Brown 8~ Associates
Family Exemption: (If decedent's address is not the same as daimant's, attach explanation)
Claimant
4.
5.
6.
7.
8.
9.
10
11
12
13
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills, Cumberland County
Acoountanrs Fees Parks 8~ Company
Tax Return Preparer's Fees
Register of Wills, Guardianship Final Report filing fee
Cumberland Law Journal; legal advertising
The Sentinel; legal advertising
Register of Wills; account fee
Register of Wills; additional short certs
Register of Wills; additional probate fees
Register of Wilts; filing fees for Inventory and Inheritance Tax Return
5, 500.00
149.00
250.00
15.00
75.00
187.54
165.00
4.00
45.00
30.00
TOTAL (Also enter on line 9, Recapitulation) S 8,168.76
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 1
DEBTS OF DECEDENT,
MQRTGAGE LIABILITIES, ~ LIENS
ESTATE OF FILE NUMBER
EDNA S. CHASE 21 09 0255
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Alert Pharmacy; outstanding medical bill 57 ,
2. Washington Mutual; Loan No. 5003302857 27 769 ,
Date of death balance: $27,769.97
3. Pennsylvania Housing Finance Agency; Account No. HE0001457480 5,231.;
Date of death balance: $5,231.27
TOTAL (Also enter on line 10, Recapitulation) I S 33,05.8 3
(If more space is needed, insert additional sheets of the same size)
REV-t 513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE J
BENEFICIARIES
t5 f A f t vF FILE NUMBER
EDNA S. CHASE 21 09 0255
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)I
1. Deborah McHugh Lineal 49
936
84
3609 Weymouth Drive ,
.
Sch F 8~ G
Mechanicsburg, PA 17050
2. Cynthia Horan Lineal 0
00
46 verett Street .
Manchester, NH 03104
3. Victoria Sweet Lineal 26,563.76
242 E. Union Boulevard Sch A less applicable
Bethlehem, PA 18018 debt
II.
1
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. Suncoast Seabird Sanctuary, Inc (pro rated amount) 362.42
18328 Gulf Boulevard
Indian Shores, FL 33785
2. Church of the Good Shepherd (pro rated amount) 543.62
639 Edgewater Drive
Dunedin, FL 34698
3. St. Mary's Episcopal Church (pro rated amount) 543.63
100 W. Windsor St., PO Box 13685
Reading, PA 19612
TOTAL OF PART I1 -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S 1 993.30
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
EDNA S. CHASE 21
Decedent's Name Page 1
09 0255
File Number
Schedule J - Beneficiaries - 2B
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
4. Trinity Episcopal Church (pro rated amount)
44 East Market Street
Bethlehem, PA 18018
543.6
SUBTOTAL SCHEDULE J-2B ~ 543.6
ATTACHMENT TO REV-1500
ESTATE OF
EDNA S. CHASE
FILE NUMBER
21 09 0255
Attorney's fees as shown on Schedule H are reasonable in amount considering the legal
time required and expense involved in these matters, specifically the work involved with probate,
estate administration and trust administration.
Separate billing is requested for each beneficiary's applicable share of tax as illustrated
below with the chart. Because Victoria Sweet received the real property (Schedule A) as a
specific bequest under the Will, she also assumes the debt (mortgages) on the property, which
reduces her tax liability as shown on the chart below. The only other taxable property is charged
against Deborah McHugh as she is the beneficiary of the IRA and surviving joint owner of the
small joint account. The remaining property is comprised of Schedule E and Schedule G (Trust
property) property. After the administrative costs are deducted, the remaining Schedule E and
Trust residue is specifically bequeathed to four separate charities in a pro-rated amount and is
therefore taxed at zero percent.
..
Applicable inheritance tax liability has been computed as follows:
Assets
Beneficia Received Less Debts Subtotals Tax
Deborah McHugh $49,936.84 $49,936.84 $2,247.16
SchF&G
Victoria Sweet $59, 565.00 -$33, 001.24 $26, 563.76 $1,195.37
(Sch A)
Charities $1,993.30 $1,993.30 $0.00
(pro rated portion
of Trust residue
& Sch E
$111,495.14 -$33,001.24 $78,493.90 $3,442.53
Separate billing is requested for the property received by Deborah McHugh and Victoria
Sweet. Billing addresses are set forth below for purposes of sending a bill to Victoria Sweet. A
bill should not need to be sent to Deborah McHugh because she has attached a check to this
return in the amount of $2,247.16 for her applicable share of the taxes.
Pro a Owner Inheritance Tax Due
Deborah McHugh $2,247.16
3609 Weymouth Drive
Mechanicsbur , PA 17050
Victoria Sweet $1,195.37
242 E. Union Boulevard
Bethlehem, PA 18018
-2-
~ ~: 1uDNA S• CHASE : IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
: ORPHANS' COURT DIVISION 1'
.~ ..
-; ~ . _
an alle e _ ~' ~ ~ ' -_
g d incapacitated person . NO. 21-06-1003 - ~_r -_"
__. 1 "
On the Petition of Deborah McHugh ~ ~ ~ ` -'
--. - ~~
-~ =,
;, -
FINAL ORDER OF COURT APPOINTING PLENARY GUARDI~,N ~= "_-~.
;;-,
AND NOW this ~'
day of ~ 2007 a
heanng in this case having been
held on January 17, 2007 and it appearing to the Court that EDNA S. CHASE was served with a
Citation and Notice of this hearing on December 22, 2006, and the Court finds that the physical or
mental condition of EDNA S. CHASE would be harmed by her presence at the hearing, and further
finds from the testimony:
l . That EDNA S. CHASE suffers from senile dementia, Alzheimer's type, a condition
which totally impairs her capacity to receive and evaluate information effectively and to make and
communicate decisions concerning her management, of financial affairs or to meet essential
requirements for her physical health and safety.
2. That there are insufficient supports available to assist EDNA S. CHASE in such
decisions and that there exists no other less restrictive alternative mechanism for decision-making.
3. That based on the total incapacity of EDNA S. CHASE to receive and evaluate
information and to make or communicate decisions, a plenary Guardian of the Person and a plenary
Guardian of the Estate are required on a permanent basis.
NOW, THEREFORE, based on the clear and convincing evidence supporting the foregoing
findings it is ORDERED, ADJUDGED and DECREED that EDNA S. CHASE be and is hereby
adjudged a totally incapacitated person and Deborah McHu b` `s ~' COPY FROM RECORD
_ ~ s ~~~,19~~'~~~- Permanent
Sc; ,~-y hand and the se ~
of said Court at Carlis~e- PAr
'~~
~ ~.
o he rphans Coup
Guardian of the Person and Estate. As Plenary Permanent Guardian of the Person, Deborah McHugh
has the authority to access all EDNA S. CHASE's medical records, including but not limited to
psychiatric records, and to make all decisions regarding medical treatment and life support. As
Plenary Permanent Guardian of the Estate, Deborah McHugh will be responsible for managing EDNA
S. CHASE's financial affairs in her capacity as Guardian, as set forth under the Probate, Estates and
Fiduciary Code, 20 Pa. C.S. §5501 et seq. The Guardian will have all powers stated thereunder as are
necessary to manage EDNA S. CHASE's personal and financial affairs, and specifically the Guardian
will have the power to manage EDNA S. CHASE'S IRA, any and all securities, mutual fund accounts,
money markets, certificates of deposits, including cashing out or withdrawing any funds and changing
beneficiary designations.
The Guardian will further have the power to apply for and co-sign any loan or mortgage
relating to the property located at 242 E. Union Boulevard, Bethlehem, Pennsylvania 18018 on behalf
of EDNA S. CHASE.
An Inventory must be filed within ninety (90) days. A report by the Guardian shall be filed
within 12 months and annually thereafter.
EDNA S. CHASE, an incapacitated person, has the right to appeal this Order of Court by filing
exceptions within ten (10) days of this date or to petition this Court for a review hearing to modify or
terminate the guardianship herein established.
If EDNA S. CHASE was not present at this hearing on appointment of a guardian then
petitioner shall serve upon and read to EDNA S. CHASE the Statement of Rights, a copy of which is
Attached to this Order as Exhibit "A", and file proof of such service. witl~~tfii~~ourt within ten days.
. BY THE COURT:
~'" Y,~_ ~F" --
~~~ _. _~
f<%
/( J.
~~q~~; a.7~iiy ~
CERTIFICATION OF NOTICE
IN RE: ESTATE OF EDNA SWEET CHASE a/k/a EDNA S. CHASE/
EDNA S. CHASE LIVING TRUST DATED DECEMBER 20, 1996
To the Clerk of the Orphans' Court:
I certify that written notice of the filing and audit of the First and Final Acco
unt of
DEBORAH MCHUGH, Executrix of the Estate of EDNA SWEET CHASE
a/k/a EDNA S.
CHASE, and Trustee of the EDNA S. CHASE LIVING TRUST DATED DE
CEMBER 20,
1996, was sent to the beneficiaries and/or unpaid claimants on
--, ~ , 2010, via first
class mail. The following is a list of said beneficiaries and unpaid claimants
:
Beneficiaries:
Deborah McHugh
~
A'~
~= ~
~
~'
~
-a-~
Y.. l
~ -~~
~
C nthia
Y Horan
Victoria Sweet ~~' ~
~:~-i ~
- - ~y .m
-'a<
-- ~~ '
'
~p'~^} ,-,
f ~
~,
Church of the Good She herd F ~`"~ J ,
~ ~~~ ~:
Suncoast Seabird Sanctuary * : ~ l ~~ :~ _ ~._y.,
Trinity Episcopal Church
St
M
'
~
--~
~
--
.. ~ ~ ~.... f
~---~
,. ~_. r-r~
.
ary
s Episcopal Church ~
` ' -- `-''
Unpaid Claimants: Washington Mutual ao
Pennsylvania Housing Finance Agency
Notice has now been given to all persons entitled thereto under Rule 6.3.1.
By:
J quel4~ne A. Kelly
I No. 91973
Jan L. Brown & Associates
845 Sir Thomas Court Suite 12
Harrisburg, PA 17109
717-541-5550
Dated: Capacity: Attorney for Executrix