HomeMy WebLinkAbout04-0597 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of J. Collins McSparran No. t~/-t~P~//- ~ ?
also known as To:
Register of Wills for the
Deceased. County of Cumberland in the
Social Security No. 111-0 7- 2475 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or olde~[~ th~e~, r~ ? ~ named
in the last will of the above decedent, dated June 14 ., 19. 99
and codicil(s) dated
(state relevant circnmstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland County. Eennavlvania,
h is last family or principal residence at l~g2 Co±umbia Ave., Ea~p H~_lf, FA ~11
Carm hill Borough
(list street, number and muncipality)
Decendent, then 90 y~ears of age, died May 24 , g~( 2004
at West Shore Health & Rehat5 Center '
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ 500,000. O0
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully rectuest(s} the ~robate of the last will and codicil(s)
presented herewith and the grant of letters. Testh-nent,
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
· r,~ ! r~ar~r LOU ~c~parran '
= 1922 Columbia Ave.
~=:~ Camp Hill, .PA 17011
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 3
COUNTY OF O~ERLAND f ss
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed ~/~/~/cf~--o-~//~,a ~ .~_r~t~?
before me this ~~ day of [ L ~ ~ ~
COMMONWEALTH Of PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 004292
MCSPARRAN MARY LOU
1922 COLUMBIA AVENUE
CAMP HILL, PA 17011
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..................
101 945,000.00
ESTATE INFORMATION: SSN: 1 1 1-07-2473
FILE NUMBER: 2104-0597
DECEDENT NAME: MCSPARRAN J COLLINS
DATE OF PAYMENT: 08/19/2004
POSTMARK DATE: 08/19/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 05/24/2004
TOTAL AMOUNT PAID' 945,000.00
REMARKS: PNC BANK
MCSPARRAN MARY LOU
CHECK# 3
INITIALS: CP
SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
FRIEDMAN & KING, P.C.
ATTORNEYS AT LAW
6oo N. SECOND ST.
FIFTH FLOOR
P.O. Box o84
HARRISBURG. PENNSYLVANIA 17108
(717) 206-8000
TELECOPIER NO. (717) 206-8080
[riedmansndkin§@hotmafl.com
I~ICI-I~RD S. FRIEDMAN August 18, 2004
JOHN ii.. KING
Cumberland County Register of Wills
Cumberland County Court House
1 Courthouse Square
Carlisle, PA 17013-3387
In re: Estate of J. Collins McSparran
No. 2004-00597
PA No. 21-04-0597
Dear sir or madam:
Enclosed herewith please find a check in the amount of $45,000.00 which
represents a prepayment toward the taxes on the above-captioned estate.
Please forward a receipt for this payment in the enclosed envelope.
Thank you.
Very truly yours, ~ C
Richard S. Friedman: =
DICTATED BUT NOT REA~.
RSF/bp: corresaficumbregi5.jm ' L~
I~ .,.3 ':
Enclosures :.~::~: C3
cc: Mary Lou McSparran, Executrix
08
0
Estate of J. Collins McSparran
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW ~tg'~'J ~ ~t9,6~, in consideration of the petition on
the reverse side h~eeof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated June 14, 1999
described therein be admitted to probate and filed of record as the last will of
g. Collins McSparran ;
and Letters Testanentary
are hereby granted to Mary Lou ~.,~cSparran
Register of Will~ ..
FEES
Probate, Letters, Etc ..........
Short C~rtificates( ) .......... $ ~D. ~>9 mchar~T~R~&~;~'~s~') (ID ~07176)
~enunc~ation ................ $ 600 N. Second St., 5th Fir., HarrSsburg, PA
13 /~. ~ 17101
$
ADDRESS
File~~ ~¢..~2~ ......... (717) 2 56- 8000
PHONE
LAST WILL AND TESTAMENT
OF
J. COLLINS McSPARRANi_.i ~~
I, J. COLLINS McSPARRAN of Camp Hill, Cumberland County,
Pennsylvania, being of sound mind, memory and understanding, do
make and publish this, my Last Will and Testament, hereby
revoking all wills and codicils by me at any time heretofore
made.
ITEM 1: I direct my Executrix hereinafter named, to pay
the expenses of my last illness and funeral expenses from the
property passing under this Will as an expense and cost of
administering my estate.
ITEM 2: All expenses of administering my estate and all
inheritance, estate and succession taxes, including interest and
penalties payable by reason of my death, which may be assessed or
imposed with respect to my estate, or any part thereof,
wheresoever situate, whether or not passing under my Will,
including the taxable value of all policies of insurance on my
life and of all transfers, powers, rights or interests includible
in my estate for the purposes of such taxes and duties, shall be
paid out of my residuary estate as an expense of administering
and with apportionment, and shall not be prorated or charged
against any other gifts in this Will or against property not
passing under this Will.
- 1 of 4 -
ITEM 3: In the event that, at the time of my death, I am
joint owner, co-owner, or owner of any real estate, bank account,
government bond, security or instrument of indebtedness (whether
issued by a private corporation, a government, a governmental
agency, or an individual) or any similar property which is
registered or issued in my name and that of another person or
persons as tenants by the entirety or as joint tenants with right
of survivorship, or which is shown in writing to be payable to
either the co-owner or named survivor on my death, I give,
bequeath, and devise, absolutely and forever, all my right, title
and interest in any such property to the surviving joint owner or
co-owner thereof or to the other survivor apparently entitled
thereto upon my death. It is my understanding that my right,
title and interest in any such property will, by operation of law
upon my death, vest or pass to such surviving joint owner or co-
owner thereof or to the other survivors apparently entitled
thereto. Nevertheless, I make these provisions in order to
eliminate any doubt or question as to the right of any such
surviving joint owner or co-owner or other person apparently
entitled thereto to succeed to full possession and ownership of
such property upon my death, and to provide for the possible
contingency of an ineffective attempt to create a joint tenancy
or estate by the entirety.
ITEM 4: I give, devise and bequeath as follows:
a. Five Thousand ($5,000.00) Dollars to the
Chestnut Level Presbyterian Church, R. D. #1,
Quarryville, Pennsylvania, for such use in carrying on
the activities of the Church as its governing body may
determine.
b. One Thousand ($1,000.00) Dollars to the
Cemetery Association of the Chestnut Level Presbyterian
Church, for such use in carrying on the activities of
the Cemetery Association as it governing body may
determine.
c. All the rest of my estate to the Pennsylvania
State University for the establishment of a fund to be
known as the J. Collins McSparran and Ella H. McSparran
Fund, the principal and income of which may be used for
such University purposes as the Board of Trustees may
determine.
ITEM 5: In the event any beneficiary and I die under such
circumstances that the order of our deaths cannot be established
by proof, it shall be conclusively determined for all purposes of
this Will that I survived the beneficiary.
ITEM 6: I hereby nominate, constitute and appoint my wife,
MARY LOU McSPARRAN, of Camp Hill, Pennsylvania, to be my
Executrix of this my Last Will and Testament.
ITEM 7: I hereby nominate, constitute and appoint MICHAEL
H. PEULER, of 237 Blackberry Drive, Ephrata, Pennsylvania 17522,
to be my Contingent Executor of this my Last Will and Testament.
IN WITNESS WHEREOF, I have signed this Will on this /~
day of ~~ , 1999. For identification I have
signed the~foregoing three (3) pages of this Will which consists
of four (4) pages.
f/p - Wills\JMcSparr. Wil
SIGNED, sealed, published and declared by J. COLLINS
McSPARRAN, the above-named Testator, as and for his Last Will and
Testament, in the presence of us, who, at his request, in his
presence and in the presence of each other, have hereunto
subscribed our names as witnesses.
~Z~~ j C~ Residence H~,=,~%, ~u9 ~ I ~ //'
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF DAUPHIN :
On this, the /~ay of ~ , 1999, before
me, a Notary Public, the undersigned officer, personally appeared
J. COLLINS McSPARRAN, known to me (or satisfactorily proven) to
be the person whose name is subscribed to the attached or
foregoing instrument, acknowledged that he signed and executed
the instrument as his Last Will; that he signed it willingly; and
that he signed it as his free and voluntary act for the purposes
therein expressed.
IN WITNESS WHEREOF, I hereunto set my hand and official
seal.
Notary Pu-bli~
NO.RIAL S~.
BARBARA E. PA~ER, N~ ~1~
Hamsbu~, Dauphin Cou~
~ Commis~on ~ims May 17, 20~
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF DAUPHIN :
We, ~ , ~ ,~ E ~ ~ 3~ AC ~ I and r~~/~'~_~_the
witnesses whose names are subscribed to the attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw the Testator sign and execute
the instrument as his Last Will; that he signed it willingly and
that he executed it as his free and voluntary act for the
purposes therein expressed; that each of us in the hearing and
sight of the Testator signed the Will as witnesses; and that to
the best of our knowledge the Testator was at that time 18 or
more years of age, of sound mind and under no constraint or undue
influence.
WITNESS
SWO~ and subscribed to
befor~e, this
'~ot~r7 Public
NO.RIAL S~L
~bliC
I
Harri~urg. Dauphin Cou~
~pires May 17.2~1
Co,mission
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent - J. Collins McSparran
Date of Death - May 24, 2004
File No. 2004-00597
To the Register:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans'
Court Rules was served on or mailed to the following beneficiaries of the above-captioned
estate on August 12, 2004:
Name Address
Chestnut Level Presbyterian Church 1068 Chestnut Level Road
Quarryville, PA 17566
Cemetery Association of the
Chestnut Level Presbyterian Church 1068 Chestnut Level Road
Quarryville, PA 17566
Pennsylvania State University ATTN: Patricia L. Roenigk, Esquire
Director, Individual Gift Planning
Seven Old Main
University Park, PA 16802
Notice has now been given to all persons entitled thereto under Rule 5.6(a).
Date: ' ,,c(, / Richard S/.. F~dman, Esqu'
- re
~' Friedma~ & King, P.C.
600 N. Second Street
.,.J Penthouse Suite
'~ P.O. Box 984
Harrisburg, PA 17108
~.J: ~i~d ~[ ~ ';:' +,~ (717) 236-8000
Attorney for the Estate
REV-l500EX If>.OOj
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
f\t. A p, ~
REV-1500
OFFICIAL USE ONLY
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FILE NUMBER
2 1 _0 4
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
o 5 9 7
COUNTY CODE
YEAR
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OECEDENTS NAME (LAST, FIRST. AND MIDDLE INITIAL!
McS arran, J. Collins
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
5/24/04 10/12/13
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
McS arran Ml Lou
SOCIAL SECURITY NUMBER
111 - 07
2473
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
OCX\1. Original Return
o 4. limited Estate
fQa 6. Decedent Died Testate (Attach copy of Will)
D 9. litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Decedent Maintained a living Trust (Attach copy of Trust)
o 10. Spousal Poverty Credit (daleofdealh between 12-31-91 and 1-1-95)
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
0..- 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113{A) (Attach Sch 0)
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NAME
Richard S. Friedman, Es Ulre
FIRM NAME (11"""'.'1 Friedman & King, P. C.
COMPLETE MAILING ADDRESS
P. O. Box 984
Harrisburg, PA 17108
(1) -0 -
(2) -n-
(3) -0-
(4) -0-
(5) 295 .153. 85
(6) -0-
(7) -0-
TELEPHONE NUMBER
(717) 236-8000
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
OFFICIAL USE ONLY
3. Closely Held Corporation, Partnership or Sole--Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total lines 1-7)
9_ Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(11) 34,691. 26
(12) 260.462.59
(13) 7An Lt.A? ~q
(14) -0-
x.O_ (15) -0-
x.O_ (16) -0-
-O-
x .12 (17)
x .15 (18) -0-
(19) -(F
(8)
295,153.85
(9)
34,016.52
674.74
(10)
14. Net Value Subject to Tax (Line 12 minus Line 13)
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SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17_ Amount of Line 14 taxable at sibling rate
18. Amount of line 14 taxable at collateral rale
19. Tax Due
20 fi)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
.
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~ '..~.k~.!:_,.':"-_-=);:-r.;,,:lfiJ:: t'~"J.'I- l_" . '.__ +_
Decedent's Complete Address:
STREET ADDRESS
1922 Columbia Avenue
CITY Camo Hill I STATE PA I ZIP 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments $45,000.00
C. Discount
(1)
-0-
Totai Credits (A + 8 + C ) (2)
3. InteresUPenalty if applicable
D. Interest
E. Penalty
45,000.00
Totai InteresUPenalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
45.000.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
(5)
(SA)
8. Enler the lotal ofUne 5 + SA. This is Ihe 8ALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
~ :0...,
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred;.......................................................................................... D
b. relain the right to designate who shall use the property transferred or its income; ............................................ D
c. retain a reversionary interest; or.............................................,..."....................................................................... D
d. receive the promise for life of either payments, benefits or care? ...................................................................... D
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. D
3. Did decedent own an "in lrusl fo~ or payable upon death bank account or security at his or her death? .............. D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ D
No
~
XXI
XZI
XZI
XZI
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
DATE
1" .I~ ;:{,c1CJ5""
ADDRESS
17011
t 2.
ADDRESS
600
Harrisburg, PA 17101
ATE(
{)\
For dates of dealh 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 survivin9 spouse is 3%
[72 PS. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicabr~ !y~n if
the surviving spouse is the only beneficiary. ,,"
For dates of death on or after July 1, 2000: . . '.. .;;.CJ
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 stepparenl of the chiid is 0% [72 P.S. 99116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is ~~%,excePt as noted In 72 P,s.991;~~~,&~.99116(a)(1)].
The lax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined'~nder.~ 9102, asan
individual who has at least one parent in common with the decedent, whether by blood or adoption. ":'>-':;:':"~\P:th;';;;J;';,1~,~j-\1~~\';;~~:~:~~~B,:,;:rr" <~,'~"'~:C:i~('<,";{-::~
REV.\&lIIEX.tl.971
'*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
lNHfRITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
J. Collins McSparran
21-04-0597
lndude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
$295,153.85
Merrill Lynch account (No. 87230793)
.
TOTAL (Also enter on line 5, Recapitulation) $
295,153.85
(If more so8ce IS needed, insert add:llonal sre<..:!s :;' ..,1" 'i3r"'e ',:;-<>'
REV-1511 EX+ (12-99) ,
*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
J. Collins M::Sparran
21-04-0597
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Myers-Harner FlIDe ral HOIre 3,223.00
2. Leiss ler' s Flowers & Greene l)' 59.77
3. iliestnut Level CeIretel)' Assn. (in te rnIren t ) 250.00
B. ADMINISTRATIVE COSTS:
,. Personal Representative's Commissions
Name of Personal Represenlative(s} Mal)' Lou /.k::Sparran 15,000.00
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 1922 Columbia Avenue
City Carrp Hi 11 State ~ lip 17011
Year(s) Commission Paid: 2004
2. Attorney Fees 15,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State ~ Zip
Relationship of Claimant to Decedent
4. Probate Fees 319.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Cumberland Law Journal (advertising) 75.00
8. The Sentinel (adve rtis ing) 74.75
9. Cumberland ColIDty Register of Wills (filing of Inheritance
Tax Return) 15.00
TOTAL (Also enter on line 9, Recapitulation) $ 34,016.52
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
REV_1SI2EX.l1_97l.,.
." .
~~~ .
,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
ESTATE OF
J. Collins !Yl:Sparran
21-04-0597
Include unreimbursed medical expenses.
ITEM
NUMBER
1. Beverly Enterprises,
DESCRIPTION
d/b/a West Shore Health & Rehab Center
AMOUNT
384.00
3.
Penn Waste, Inc. (trash)
Pa. UopartJrent of Revenue (estimated tax payJrent)
40.74
250.00
2.
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
674.74
''''.,,'''''.,,'".
COMMONWEALTH OF PENNSYLVANIA
INHER.ITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
21-04-0597
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NL.\\6ER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRiBUTIONS (include outright spousal distributions)
1.
ENTER DOLLAR AMOUNTS FOR DISTRiBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON.T AXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRiBUTIONS
1. iliestnut Level Presbyterian iliurch 5,000.00
2. iliestnut Level Presbyterian iliurch (Cemetery Assn.) 1,000.00
3. Penn State University Rernainde r
TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
J. Collins McSparran
(if more space IS needed, Insert additional sheets of the same Size)
LAST WILL AND TESTAMENT
OF
J. COLLINS McSP~ '
I, J. COLLINS McSPARRAN of Camp Hill, Cumberland County,
Pennsylvania, being of sound mind, memory and understanding, do
make and publish this, my Last will and Testament, hereby
revoking all wills and codicils by me at any time heretofore
made.
ITEM 1:
I direct my Executrix hereinafter named, to pay
the expenses of my last illness and funeral expenses from the
property passing under this will as an expense and cost of
administering my estate.
ITEM 2:
All expenses of administering my estate and all
inheritance, estate and succession taxes, including interest and
penalties payable by reason of my death, which may be assessed or
imposed with respect to my estate, or any part thereof,
wheresoever situate, whether or not passing under my Will,
including the taxable value of all policies of insurance on my
life and of all transfers, powers, rights or interests includible
in my estate for the purposes of such taxes and duties, shall be
paid out of my residuary estate as an expense of administering
and with apportionment, and shall not be prorated or charged
against any other gifts in this Will or against property not
passing under this will.
-10f4-at~h0~~
fI
ITEM 3:
In the event that, at the time of my death, I am
joint owner, co-owner, or owner of any real estate, bank account,
government bond, security or instrument of indebtedness (whether
issued by a private corporation, a government, a governmental
agency, or an individual) or any similar property which is
registered or issued in my name and that of another person or
persons as tenants by the entirety or as joint tenants with right
of survivorship, or which is shown in writing to be payable to
either the co-owner or named survivor on my death, I give,
bequeath, and devise, absolutely and forever, all my right, title
and interest in any such property to the surviving joint owner or
co-owner thereof or to the other survivor apparently entitled
thereto upon my death. It is my understanding that my right,
title and interest in any such property will, by operation of law
upon my death, vest or pass to such surviving joint owner or co-
owner thereof or to the other survivors apparently entitled
thereto. Nevertheless, I make these provisions in order to
eliminate any doubt or question as to the right of any such
surviving joint owner or co-owner or other person apparently
entitled thereto to succeed to full possession and ownership of
such property upon my death, and to provide for the possible
contingency of an ineffective attempt to create a joint tenancy
or estate by the entirety.
- 2 of 4 - rJ. ~jj~7rl*4fl/Yvrl..
1/
ITEM 4: I give, devise and bequeath as follows:
a. Five Thousand ($5,000.00) Dollars to the
Chestnut Level Presbyterian Church, R. D. #1,
Quarryville, Pennsylvania, for such use in carrying on
the activities of the Church as its governing body may
determine.
b. One Thousand ($1,000.00) Dollars to the
Cemetery Association of the Chestnut Level Presbyterian
Church, for such use in carrying on the activities of
the Cemetery Association as it governing body may
determine.
c. All the rest of my estate to the Pennsylvania
state University for the establishment of a fund to be
known as the J. Collins Mcsparran and Ella H. McSparran
Fund, the principal and income of which may be used for
such University purposes as the Board of Trustees may
determine.
~ 5: In the event any beneficiary and I die under such
circumstances that the order of our deaths cannot be established
by proof, it shall be conclusively determined for all purposes of
this Will that I survived the beneficiary.
ITEM 6: I hereby nominate, constitute and appoint my wife,
MARY LOU McSPARRAN, of Camp Hill, Pennsylvania, to be my
Executrix of this my Last Will and Testament.
- 3 of 4/ ifAlfhyU)f1!~Al\JUiNl
ITEM 7:
I hereby nominate, constitute and appoint MICHAEL
H. PEULER, of 237 Blackberry Drive, Ephrata, Pennsylvania 17522,
to be my Contingent Executor of this my Last will and Testament.
I have signed this Will on this I~
IN WITNESS WHEREOF,
day of 91A\.Q
signed the forego~ng three (3) pages of this Will which consists
, 1999.
For identification I have
of four (4) pages.
(/tf~ mifp~
ttESTATOR I'
flp - Wills\JMcSparr.Wil
SIGNED, sealed, published and declared by J. COLLINS
McSPARRAN, the above-named Testator, as and for his Last will and
Testament, in the presence of us, who, at his request, in his
presence and in the presence of each other, have hereunto
subscribed our names as witnesses.
K~bf~ J ,s4~
. \
_~ArwAH\~[ ~~
Residence
b 2 z.,f jJ H', (,.1 "'^~ C,Y'k
I-/<A I"r~.r ku'J fit I" I (
1757 ~;D<1
{Jr:tAM11~ p/f 1)0 :u
Residence
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
S8.
COUNTY OF DAUPHIN
On this, the t~ay of
.
~
, 1999, before
me, a Notary pUblic, the undersigned officer, personally appeared
J. COLLINS McSPARRAN, known to me (or satisfactorily proven) to
be the person whose name is subscribed to the attached or
foregoing instrument, acknowledged that he signed and executed
the instrument as his Last willi that he signed it willingly; and
that he signed it as his free and voluntary act for the purposes
therein expressed.
IN WITNESS WHEREOF, I hereunto set my hand and official
seal.
~~
Notary Pu l~
NOTARIAL SEAt. .
BARBARA E:I1ALMER, Notal\' Public
Harrisburg. Da~p~ln Coun\Y
My Commission Expires May 1 T, 2001
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
: SSe
COUNTY OF DAUPHIN
We, 16 M 11 E~L 'I ...r fjcR I
and
m~~A'Cthe
witnesses whose names are subscribed to the attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw the Testator sign and execute
the instrument as his Last Will; that he signed it willingly and
that he executed it as his free and voluntary act for the
purposes therein expressed; that each of us in the hearing and
sight of the Testator signed the will as witnesses; and that to
the best of our knowledge the Testator was at that time 18 or
more years of age, of sound mind and under no constraint or undue
influence.
KkL(~ J ;4 ~
, WITN SS /
JJ^(AAJve01AM0t~ ~
WITNESS
SWORN and subscribed to
beforri:e: .~his f~ay
of ~ ' 1999.
~~~~
otary Publ~c
NOTARIAL SEAL
BARBARA E. PI\LMER. Notary PubliC
Harrisburg, oauPhln,poUJl7\Y 2001
MY CommISsion expires, ~,aY, "
-".-.,...-.-.-.......---
BUREAU OF INDIVIDlIALTAllES
IHfERITAHCE TAX DIVISION-
PO BOX Z80601 ., ,
HARRISBURG PA 171Z8-0601.-
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE DF INHERITANCE TAX
APPRAISEHENT, ALLDWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'z'[\n;:; tll\V f)0
LI;..;u r,,,'.1 f-.U
PH \2: 39
05-16-2005
MCSPARRAN
05-24-2004
21 04-0597
CUMBERLAND
101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
CLERK OF
ORPH!\N'S COURT
RICHARiC~NfllEj)MA1CESQ',\
FRIEDMAN & KING
PO BOX 984
HBG PA 17108
*'
REV-lS47 EX AFP (03-05)
J
C
Amount RMi tted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS ....
1I~V--MC,.Yt.m.m~'.'MGtm.b'I!".!'Ml'tIl'l"flM!r.m.A'II\fIIATftMMf~.YCt!l\l'lM!l!'.~f(.............. ...
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MCSPARRAN J C FILE NO. 21 04-0597 ACN 101 DATE 05-16-2005
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
I~ an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~1gures that include the total o~ ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Anounf of LJne 14 at Spousal rafe (IS)
16. ~ount of Line 14 taxable at Lineal/Class A rate (16)
17. ~unt of Line 14 .t Sibling ret. (17)
18. Amount of Line 14 taxable at Collateral/Class Brat. (18)
19. Principal Tax Due
T :
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule 8)
3. Closely Held stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule DJ
S. CeshlBank Deposits/Hlsc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfars (Schedule G)
8. Total Assets
(11
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
295.153.85
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hlsc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitabl./GoYer~nt.l Bequestsj Non-elected 9113 Trusts (Schedule JJ
14. Net Value of Estate Subject to Tax
(9)
(10)
34,016.52
674.74
(11)
(12)
(13)
(14)
NOTE:
.00
.00
.00
.00
X 00 =
X 045 =
X 12 =
X 15 =
T
AIIOIINT PAID
45,000.00
DATE
08-19-2004
NUI1BER
CD004292 .
INTEREST/PEN PAID (-)
.00
~
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FDR CALCULATION DF ADDITIONAL INTEREST.
NOTE: To insure proper
credit to your account,
sub.it the upper portJon
of this for. with your
fax paYlMmt ~
295,153.85
34."gl '6
260,462.59
260,462.59
.00
119)=
.00
.00
.00
.00
.00
45,000.00
45,000.00CR
.00
45,000.00CR
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU KAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIYISION
PO BOX Z80601
HARRISBURG PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REY-1607 EX AFP (03-05)
RICHARD S FRIEDMAN ESQ
FRIEDMAN & KING
PO BOX 984
HBG PA 17108
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-13-2005
MCSPARRAN
05-24-2004
21 04-0597
CUMBERLAND
101
J
C
Allount R_itt.d
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account I submit the upper portion of this form with your tax pay..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
................................................................................................................
REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ...
ESTATE OF MCSPARRAN J C FILE NO. 21 04-0597 ACN 101 DATE 06-13-2005
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-09-2005
PRINCIPAL TAX DUE: .00
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
08-19-2004 CD004292 .00 45,000.00
05-25-2005 REFUND .00 45,000.00-
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER THIS DATE, SEE REVERSE
~
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A nCREDITn ICRI,
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY
UNTIL COMPLETION
STATUS REPORT UNDER RULE 6.12
Name of Decedent: J. Collins McSparran
Date of Death: May 24, 2004
Estate No.:
2004-00597
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect
to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes XX No
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. If the answer to No.1 is yes, state the following:
A. Did the personal representative file a final account with the court?
Yes No XX
B. The separate Orphans' Court No. (if any) for the personal representative's
account is: (Not Applicable in Dauphin County)
C. Did the personal representative state an account informally to the parties in
interest? Yes No
D. Copies of receipts, releases. joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be attached
to this report.
(date)
Signature
Date: 9/1/05
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(M"Wrtnt,lAM3~c
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;
Richard . Friedman, Esquire
Name (Please type or print)
600 N. Second St., 5th Floor
Harrisburg, PA 17101
Address
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(717) 236-8000
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Telephone No.
Capacity:
Personal Representative
XX
Counsel for Personal Representativ~
R.W. - 58