HomeMy WebLinkAbout03-0888Estate of ,q y 1 V i ,~
also known as
Register of Wills of County, Pennsylvania
PETITION FOR GRANT OF LETTERS
, Deceased Social Secur~ No. I ~ ~ - iE
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
(COMPLETE 'A' or 'B' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the executrix
the Decedent, dated 9 / 1 4 / 9 5 and codicil(s) dated None
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(c.t.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:)
Decedent was domiciled at death in
or principal residence at Messiah Village
Decedent, then 7~ years of age, died../_10/23/ ,19 ..
Attach additional sheets if necessary.
County, Pennsylvania with his/her last family
Upper Allen Township.. Mechan~c~b]]r9.. PA
(list street, number, and municipality)
~(Lo'cation) ....... "' - --
Decedent at death owned property wi~h estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in Pennsylvania
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania
$
$
$
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the appropriate form to the undersigned:
Si~lnature T~/ped or printed name and residence
Prepared by the Pennsylvania Bar Association
Copyrlg ht (c) 1996 form software only CPSystems, inc.
Form RW-1 (~991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of
The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
the Decedent, Petitioner(s) will well and truly administer the estate according to law.
before me thi.~w~day of
ARLENE E. MYERS
~.,,~_~_.~/ ./-F;or the R.egister
No.
Estate of
Sylvia M- Ep?]~y
Social SecUrity 'No: t 8 9 - 1 8- 7 2 9 9 Date of Death:
AND NOW,
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary r'-'] of Administration
Deceased
10/23/200_3
~' , in consideration
(c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to Arlene E, Myers
in the above estate and that the instrument(s) dated 9 / 1 4 / 1 9 9 5
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
Letters ...........
Short Certificate(s) .....
Renunciation ........
Affidavits ( ) ....
Extra Pages ( ) ....
Codicil ...........
JCP Fee ..........
$
$
$
FEES
Attorne:~..~an M. Wiley,-Esquire
I.D. No: 06298 ~
Address: 130 West Church St: Su~t~. 1~
Di 1 lsbur, g~ ~.Pa_~ 1~'!,0 l~r].
Telephone: ( 7 1 7 ) 4 3 2- 9 6 6 6
inventory .......... $
Other ........... $
TOTA' ......... $
Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, lnc.
Form RW-1/199~:
?his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Re. gistrar. The original certificate will be forwarded to the State Vital Records Office for permanent ~]ling.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Local Registrar
P Oe
No. ~ ][)ate
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
Sylvia M. Eppley f,'Female t" 189 - 18 - 7299 l'.october 23. 2003
884 Eppley Road
Mechanicsburg, PA 17055
Clair Enck
Pennsylvania ,r,.~ ~.. ~,..,,,~ ~ Monro~
I,,- Nellie ~ft
~.175 Fam Valle~ Rmd[Wellsville~ PA 17365
,,,.Trindle S~ing ~te~ a,~.~icsb~t PA 17055
l~.~l~::zi 8 ~pl~ ~~~, ~ 1~5
Arlene Eppley Myers
~m~ c,.,.,-O ~.~.~.0
[] ,,,.October 27t 2003
SYLVIA M. EPPLEY
BE IT REMEMBERED, that I, SYLVIA M. EPPLEY, of 884 Eppley
Road, Mechanicsburg, Cumberland County, Pennsylvania, being of
sound mind, memory and understanding, do make, publish and
declare this as and for my Last Will and Testament, hereby
revoking and making null and void any and all Wills and
Testaments and writings in the nature thereof by me at any time
heretofore made.
ITEM 1: I direct that all my just debts and funeral
expenses be paid as soon after my demise as may be convenient.
ITEM 2: Ail the rest, residue and remainder of my estate,
of whatsoever nature and wheresoever situate, whether it be
real, personal or mixed, including property over which I have
a power of appointment, I give, devise and bequeath unto my
husband, ROBERT L. EPPLEY, absolutely, provided he survives me
for a period of thirty (30) days.
ITEM 3: Should my husband, ROBERT L. EPPLEY, fail to
survive me for a period of thirty (30) days, or should we die
simultaneously, I then give, devise and bequeath my entire
residuary estate unto my children, ARLENE E. MYERS, DELORES E.
WIDDERS, MERLE R. EPPLEY and LOIS A. FROMM, in equal shares per
stirpes.
ITEM 4: I direct my hereinafter named Executor to pay all
inheritance, estate, succession and legacy taxes of whatsoever
nature and kind, to which my estate or the transfer of any
property passing hereunder or otherwise passing by reason of my
demise, may be subject and to charge such taxes against my
residuary estate, it being my intention that none of the
)~L%~NE S S .'
-1-
( SEAL )
aforesaid taxes, either federal or state, on any property
required to be included in my gross estate, under the
provisions of any state or federal law now in force or
hereafter enacted, shall be prorated among the persons
interested in my estate to whom such property is or may be
transferred or to whom any benefit accrues.
ITEM $: I appoint my husband, ROBERT L. EPPLEY, as
Executor of this my Last Will and Testament. Should my husband
predecease me, fail to qualify, cease to act or renounce
probate, I then appoint my daughter, ~%RLENE E. MYERS as
Executrix of this my Last Will and Testament. Should my
daughter, ARLENE E. MYERS, predecease me, fail to qualify,
cease to act or renounce probate, I then appoint my daughter,
DELORES E. WIDDERS, as Executrix of this my Last Will and
Testament. Should my daughter, DELORES E. WIDDERS predecease
me, fail to qualify, cease to act or renounce probate, I then
appoint my son, MERLE R. EPPLEY, as Executor of this my Last
Will and Testament. Should my son, MERLE R. EPPLEY, predecease
me, fail to qualify, cease to act or renounce probate, I then
appoint my daughter, LOIS &. FROMM, as Executrix of this my
Last Will and Testament.
ITEM 6: I direct that my Executor, or his successor shall
not be required to give bond for the faithful performance of
their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this /~t~day of ~p~,~r~ ~ , 1995.
(SEAL)
-2-
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF YORK
: SS
We, SYLVIA M. EPPLEY, JAN M. WILEY, ESQUIRE and
JANICE E. SHAMBAUGH, the Testatrix and the witnesses
respectively, whose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the Testatrix
signed and executed the instrument as her Last Will and
Testament and that she had signed willingly (or willingly
directed another to sign for her), and that she executed
it as her free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the
presence and hearing of the Testatrix, signed this Last
Will and Testament as witness and that to the best of
their knowledge the Testatrix was at the time eighteen
(18) years of age or older, of sound mind and under no
constraint or undue influence.
Sworn to and subscribed
before me this /~day of
NOTARY PUBLIC
MY COMMISSION EXPIRES:
SYLVIA M. EPPLEY
JAN M. WILEY & ASSOCIATES
ATTORNEYS AT LAW
2 Barlo Circle
Dillsburg, PA 17019
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: SYLVIA A. EPPLEY
Date of Death: October 23, 2003
Estate Number: 21-03-0888
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
November 4, 2003:
Name
Arlene E. Myers
Delores E. Widders
Merle R. Eppley
Lois A. Fromm
Address
175 Farm Valley Road, Wellsville, PA 17365
1256 West Lisbum Road, Mechanicsburg, PA 17055
1165 Rhoda Blvd., Mechanicsburg, PA 17055
289 Sherwood Drive, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except N/A.
Date: November 4, 2003
~gnature
Name: Jan M. Wiley
Address: 130 West Church Street
Suite 100
Dillsburg, PA 17019
Telephone: (717) 432-9666
Capacity: Counsel for personal Rep.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003465
WILEY JAN M
1 S BALTIMORE STREET
DILLSBURG, PA 17019
........ fold
;.- ('
ESTATE INFORMATION: SSN: 189-18-7299
FILE NUMBER: 2103-0888
DECEDENT NAME: EPPLEY SYLVIA M
DATE OF PAYMENT: 01/21/2004
POSTMARK DATE: 01/20/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 10/23/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $3,918.56
REMARKS:
TOTAL AMOUNT PAID:
$3,918.56
SEAL
CHECK# 1004
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
O ,eo,
Will No. J/-O~-O¢
Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion of the administration of the above-captioned estate:
1. State whe/ther administration of the estate is complete:
YesV' No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
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
b. The separate Orphans' Court No. (if any) for the personal representative's account is:
c. Did the p.ersonal representative state an account informally to the parties in
interest? Yes v'/ No
Date:
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.
( (/S~natur~- ' /-~ ~
~". N~me (Please f~pe ~ pri~
Address
(3/?)
Tel. No.
Capacity:
Personal Representative
Counsel for personal
representative
Jan M. Wiley
David J. Lenox
Timothy J. Colgan
Christopher J. Marzzacco
June 29, 2004
THE WILEY GROUP
Attorneys at Law
Wiley, kenox, Colgan & Marzzacco, P.C.
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
David E. Hershey
Diana Woodside
Bradley A. Winnick
Jennifer L. Frechette
In Re: Estate of Sylvia M. Eppley, deceased
File Number 21-03-00888
Dear Register:
Enclosed for filing please find an Inventory, the inheritance tax return in duplicate, and the stares
report with regard to the above captioned estate. Also enclosed is a check in the amount of
$12,599.53 representing the tax due, and a check in the amount of $25.00 representing the filing
fee.
Please return the recording receipts to my attention in the enclosed envelope.
Thank you for your cooperation.
Sincerely,
/dg
encl.
130 W. Church Street, Suite 100 · Dillsburg, PA 17019 · Phone: (717) 432-9666 ° (800) 682-4250 · Fax: (717) 432-0426
Offices in Harrisburg ° York · Carbondale
www.wileygrouplaw, com
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
Estate of Eppley, Sylvia M. No. 21 - 03 - 00888
also known as Date of Death 10/23/2003
, Deceased Social Security No. 189-18-7299
Arlene E. Myers
The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory
include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania
of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the
Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of PennsYlvania except that
which appears in a memorandum at the end of this Inventory. INVe verify that the statements made in this Inventory are true
and correct. INVe understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904
relating to unsworn falsification to authorities.
Attorney: Jan M. Wiley, Esq.
I.D. No.: 06298
Address:
I S. Baltimore St.
Dillsburg, PA 17019
Telephone: 717/432-9666
Personal Property
PNC Bank Checking Account #5070047392:
PNC Bank Savings Account #5001104672:
Bethany Village (refund):
Personal Representative
Signature: Ar~ers~7- ~'~~.
Signature:
Signature:
Address: 175 Farm Valley Rd.
Wellsville, PA 17365
Telephone: 717-432-4591
Dated:
Total Personal Property
25,698.58
20,577.57
2;286.52
$48,562.67
(Attach additional sheets if necessary)
Total Personal Property and Real Estate
$48,562.67
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
OO41 O4
WILEY JAN M
1 S BALTIMORE STREET
DILLSBURG, PA 17019
........ fold
ESTATE INFORMATION: SSN: 189-18-7299
FILE NUMBER: 2103-0888
DECEDENT NAME: EPPLEY SYLVIA M
DATE OF PAYMENT: 06/30/2004
POSTMARK DATE: 06/30/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 10/23/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $12,599.53
REMARKS:
TOTAL AMOUNT PAID:
$12,599.53
SEAL
CHECK//1925
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPAR'~MENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21
COUNTY CODE
03 00888
YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Eppley, Sylvia M. 189-18-7299
~ DATE Of DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR}
mO THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
,?, 10/23/2003 02/29/1924 REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
[] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death pdorto 12-13-82)
~=OO
[] 4. Limited Estate
[] 6. Decedent Died Testate (Attach copy
of Will)
[] 9. Litigation Proceeds Received
12-31-91 and 1-1-95
~IAME
Jan M. Wiley, Esq.
--IRM NAME (if applicable)
The Wiley Group
tELEPHONE NUMBER
717/432-9666
] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
[] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes
copy of Trust)
[] 10. Spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
COMPLETE MAILING ADDRESS
1 S. Baltimore St.
Dillsburg, PA 17019
9.
14.
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Prope~j (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
None
None
None
None
48,562.67
None
345,814.40
18,309.74
4,415.46
Net Value of Estate (Line 8 minus Line 11)
OFFICIAL USE ONLY
(8)
(11)
394,377.07
22,725.20
371,651.87
371,651.87
(12)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
16.Amount of Line 14 taxable at lineal rate x .045 (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19)
371,651.87
16,724.33
16,724.33
20. []
Copyright 2000 form software only The Lackner Group, Inc, Form REV-I$00 EX (Rev. 6-00)
Decedent's Complete Address:
ISTREET ADDRESS 884 Eppley Rd.
Iq:r~ Mechanicsburg PA 17055
STATE
ZIP
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
3,918.56
206.24
(1)
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
(3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page I Line 20 to request a refund
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
16,724.33
4,124.80
0.00
12,599.53
12,599.53
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .................................................................................. ~ ~
b. retain the right to designate who shall use the property transferred or its income; ....................................
c. retain a reversionary interest; or ..................................................................................................................
d. receive the promise for life of either payments, benefits or care9
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate cons derat on? ....................................................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a benefic ary des gnat on? ...................................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
Arl E. Myers ~~1~0
~I~RSO~ R~E~PONSIBL~ ~)R FILING RETURN
OTHER THAN~ATIVE
ADDRESS
ADDRESS
ADDRESS
175 Farm Valley. Rd.
Wellsville, PA 17365
1 S. Baltimore St.
Dillsburg, PA 17019
DATE
DATE
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 3% [72 P.S. {}9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116
1.2) [72 P.S. {}9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
SYLV~ H. EPPLEY
BE IT REMEMBERED, that I, SYLVIA M. EPPLEY, of 884 Eppley
Road, Mechanicsburg, Cumberland County, Pennsylvania, being of
sound mind, memory and understanding, do make, publish and
declare this as and for my Last Will and Testament, hereby
revoking and making null and void any and all Wills and
Testaments and writings in the nature thereof by me at any time
heretofore made.
ITEM 1: I direct that all my just debts and funeral
expenses be paid as soon after my demise as may be convenient.
ITEM 2: Ail the rest, residue and remainder of my estate,
of whatsoever nature and wheresoever situate, whether it be
real, personal or mixed, including property over which I have
a power of appointment, I give, devise and bequeath unto my
husband, ROBERT L. EPPLEY, absolutely, provided he survives me
for a period of thirty (30) days.
ITEM 3: Should my husband, ROBERT L. EPPLEY, fail to
survive me for a period of thirty (30) days, or should we die
simultaneously, I then give, devise and bequeath my entire
residuary estate unto my children, ARLENE E. MYERS, DELORES E.
WIDDERS, MERLE R. EPPLEY and LOIS A. FROMM, in equal shares per
stirpes.
ITEM4: I direct my hereinafter named Executor to pay all
inheritance, estate, succession andlegacy taxes of whatsoever
nature and kind, to which my estate or the transfer of any
property passing hereunder or otherwise passing by reason of my
demise, may be subject and to charge such taxes against my
residuary estate, it being my intention that none of the
(SEALi
aforesaid taxes, either federal or state, on any property
required to be included in my gross estate, under the
provisions of any state or federal law now in force or
hereafter enacted, shall be prorated among the persons
interested in my estate to whom such property is or may be
transferred or to whom any benefit accrues.
ITEM 5: I appoint my husband, ROBERT L. EPPLEY, as
Executor of this my Last Will and Testament. Should my husband
predecease me, fail to qualify, cease to act or renounce
probate, I then appoint my daughter, ARLENE E. MYERS as
Executrix of this my Last Will and Testament. Should my
daughter, ARLENE E. MYERS, predecease me, fail to qualify,
cease to act or renounce probate, I then appoint my daughter,
DELORES E. WIDDERS, as Executrix of this my Last Will and
Testament. Should my daughter, DELORES E. WIDDERS predecease
me, fail to qualify, cease to act or renounce probate, I then
appoint my son, MERLE R. EPPLEY, as Executor of this my Last
Will and Testament. Should my son, MERLE R. EPPLEY, predecease
me~ fail to qualify, cease to act or renounce probate, I then
appoint my daughter, LOIS A. FROMM, as Executrix of this my
Last Will and Testament.
ITEM6: I direct that my Executor, or his successor shall
not be required to give bond for the faithful performance of
their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
SY~.7;IA M. EPPLEY t
(SEAL
-2-
COMMONWF2~LTH OF PENNSYLVANIA
' '
COUNTY OF YORK
We, SYLVIA M. EPPLEY, JAN M. WILEY, ESQUIRE and
JANICE E. SHAMBAUGH, the Testatrix and the witnesses
respectively, whose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby
declare to the undersigned authority that the Testatrix
signed and executed the instrument as her Last Will and
Testament and that she had signed willingly (or willingly
directed another to sign for her), and that she executed
it as her free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the
presence and hearing of the Testatrix, signed this Last
Will and Testament as witness and that to the best of
their knowledge the Testatrix was at the time eighteen
(18) years of age or older, of sound mind and under no
constraint or undue influence.
/~ITNESS
Sworn to and subscribed
before me this /~day of
1995.
NOTARY PUBLIC
MY COMMISSION EXPIRES:
COMMON~MF. ALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Eppley, Sylvia M. 21 - 03 - 00888
Include the ,~roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivomh~p must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1
2
PNC Bank Checking Account #5070047392:
PNC Bank Savings Account #5001104672:
Bethany Village (refund):
TOTAL (Also enter on Line 5, Recapitulation)
25,698.58
20,577.57
2,286.52
48,562.67
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Eppley, Sylvia M. 21 - 03 - 00888
This schedule must be completed and filed if the answer to_a_nX of questions 1 througt
ITEM DATE OF DEATH
NUMBER VALUE OF ASSET
1
2
3
4
DESCRIPTION OF PROPERTY
Include the name of the transferee, their relationship to decedent and the date of transfer.
Attach a copy of the deed for real estate.
Glenbrook Life and Annuity Co, Contract #GA0686158:
MetLife Annuity Contract #940029775:
PNC Bank IRA Account #65001005936:
Charney Investment Group (Trust Account for Sylvia
Eppley - Wachovia Securities):
10,711.95
82,462.0~
8,117.04
244,523.32
% OF
DECD'S
INTEREST
100%
100%
100%
100%
_4_pn page 2 is yes.
EXCLUSION
IF APPLICABLE)
TAXABLE VALUE
10,711.95
82,462.09
8,117.04
244,523.32
TOTAL (Also enter on line 7, Recapitulation) 345,814.40
PN CBAN
November 2 i, 2003
lan M. Wiley, Esquire
i Sou~ Baltimore Street
Dillsburg, PA 17019
Estate of Sylvia M. Eppley, deceased
SSN: 189-18-7299
DOD: 10/23/2003
Dear Attorney Wiley:,
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Account
Account #5070047392
SYLVIA M EPPLEY
DOD balance: $25,698.48 + $.10 accrued interest
Established 05/04/1989
Savin~ AeeOum
Account #5001104672
SYLVIA M ~?PLEY
DOD balance: $20,577.33 + $.24 accrued interest
Established 01/20/1998
IRA Account
Account ~65001005936 Established 02/24/1995
SYLVIA M EPPLEY
DOD balance: $8,096.41 + $20,63 accrued interest
*Please note, that Sylvia took over ~:he IRA Account on 1/30/1998 after Robert l/ppley
passed away.
For IRA or Beneficiary informsfion~ p!~se call 1-888-PNC-IRAS.
For Brokerage information, please call 1-800-7624 111. (Account) INV #11794575
Page lof 2
18:85 ..... ~-'~'...~K'~'~"-~^~ 412 768 ~458 P.02
Please note that this office only provides date of death bzhnces for deposit accounts
(IRAs, CDs, Checking and Savings accounts). We do not process shy financial
transactions or provide statements. If you need assistance with any of~h~e items,
please call 1-888-PNC-BANK (1-$88-762-2265) or stop by your local PNC Bank bra_~h
office.
Sincerely,
Rachelle Well,
1-800-762-1775
PT-PFSC-04-F
500 first Ave.
Pirt~bu~h PA I :$219
Pat~e 2 of 2
Mernb~ FDIC
TOTRL P. 02
Glenbrook Life and Annuity Company
P.O. Box 94212
Palatine, IL 60094-4212
GLENBROOK LIFE
A Member of Allstate Financial Group
November 7, 2003
The Wiley Group
Attn: Jan M. Wiley, Esq.
1 South Baltimore Street
Dillsburg, PA 17019
Re: Sylvia M. Eppley
Contract Number: GA0686158
Dear Ms. Wiley:
Thank you for your correspondence to our department dated October 27, 2003. The following is a
breakdown of the information you had requested on the above pending annuity claim:
!.l Title of Annuity: Sylvia M. Eppley
~ Date of Issue: May 24, 2002
3_1 No Ownership Changes
4_l Value of the Annuity on the Date of Death: $10,711.95
Principal: $10,000.00
Accrued Interest: $711.95
Should you have any questions, or require further assistance, please contact our Customer Care Unit at 1-
877-499-6418.
Sincerely,
Claims Correspond¥ffce
Life and Annuity Claims
Copy to: File
Overnight Address: 300 North Milwaukee Avenue, Vernon Hills, IL 60061
Toll Free Fax: 1-866-635-4523
November 3, 2003
The Wiley Group
Attorneys at Law
1 South Baltimore Street
Dillsburg, PA 17019
Attn: Dawn Gladfelter
RE: Estate of Sylvia M. Eppley
SS# 189-18-7299
Dear Ms. Gladfelter
Sylvia M. Eppley was the sole owner of a MetLife Annuity Contract #940029775.
The Date of Death Value of this annuity is $82,462.09. The accrued interest to date of
death is $2,462.09..-This account was originally opened on 03/08/2003.
Sylvia's brokerage account #1179-4575 contained the Metlife Annuity and a Glenbrook
Annuity. I have contacted Glenbrook and they are going to send you the requested
information direct.
Thank you,
Donna
~ r~2 Charney
~~ Investment
700 South 28th Street
Harrisburg, PA 17103
(717) 232-6974
1-888-529-2973
(717) 232-6979 fax
November 3, 2003
The Wiley Group
Attorneys at Law
1 South Baltimore Street
Dillsburg, PA 17019
ATTN: Jan M Wiley, Esquire
Dear Jan:
I am sending you this letter in reference to the Estate of Sylvia M Eppley.
Per your request I have answered the following questions listed in your letter as follows:
· Date of Death Value for Sylvia was: $244,523.32
· The type of ownership was a individual trust for Sylvia with Arlene Myers as
Trustee
· The date that the trust was originally opened was January 16, 2001
Thank yoU for your time and patience in this matter and if you should have any other
questions please feel welcome to contact me.
Sincerely,
Amanda J Balsava~q
Client Service Specialist
Wachovia Securities, Inc., member New York Stock Exchange and SIPC.
COMMONV~-ALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Eppley, Sylvia M.
21 - 03 - 00888
Debts of decedent must be reported on Schedule I.
DESCRIPTION AMOUNT
ITEM
NUMBER
A.
!
FUNERAL EXPENSES:
James R. Gingrich Memorials (Cemetery Inscription):
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
Attorney's Fees Jan M. Wiley, Esquire - The Wiley Group:
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
C~ty
Relationship of Claimant to Decedent
Probate Fees Register of Wills:
State ~ Zip
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal (advertise):
Carlisle Sentinel (advertise):
David J. Lenox:
100.00
16,800.00
339.00
650.00
75.00
130.74
Total of Continuation Schedule(s) 215.00
TOTAL (Also enter on line 9, Recapitulation) 18,309.74
~l~dub H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Eppley, Sylvia M.
21 03-00888
3 Bonnie Miller (taxes): 11.00
PA Dept. of Revenue:
204.00
Page 2 of Schedule H
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Eppley, Sylvia M.
21 - 03 - 00888
Include unreimbumed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
Messiah Village (final bill):
Pharmerica (pharmacy):
TOTAL (Also enter on Line 10, Recapitulation)
4,330.61
84.85
4,415.46
REV.1513 EX+ (9.00) ~
COMMONVVF_ALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Eppley, Sylvia M.
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21 - 03- 00888
NUMBER
I.
1
4
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Arlene g. Myers
175 Farm Valley Rd.
Wellsville, PA 17365
Delores E. Widders
1256 W. Lisburn Rd.
Mechanicsburg, PA 17055
Merle R. Eppley
1165 Rhoda Blvd.
Mechanicsburg, PA 17055
Lois A. Fromm
289 Sherwood Drive
Carlisle, PA 17013
RELATIONSHIP TO
DECEDENT
Do Not Uat Trustee(s)
daughter
daughter
son
~aughter
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
AMOUNT OR SHARE
OF ESTATE
one-fourth of
residuary estate
one-fourth of
residuary estate
one-fourth of
residuary estate
one-fourth of
residuary estate
TOTAL OF pART!I-ENTER TOTAL NON-TAXABLE DISTRIBUTiO_,s ON LINE 13 OF REV-1500 COVER SHEET
4 0 5 8 M~JLED FROMZ!P CODE
THE VZILEY GROUP
Attorneys at Law
Wiley · kenox
Colgan · Marzzacco · P.C.
130 W. Church Street · Suite 100
Dillsburg, PA 17019
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
I,,,111,,,111,,,,,,11,,11,1,,I,I
BUREAU OF ZNDTVZDUAL TAXES
t'HHERTTANCE TAX DTyTSTON
DEPT. 180601
HARRISBURG, PA 1711&-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 EX AFP (01-03)
JAN ~:WILE~:dESQ
THE i'/TLEY GROUP
1 S:'BA, LTIHC~ ST
DI [~S!B.URG
~'L', *=:
CUT ALONG THIS LINE ~
DATE 08-25-Z004
ESTATE OF EPPLEY
DATE OF DEATH 10-23-2003
FILE NUHBER 21 03-0888
COUNTY CUHBERLAND
ACN 101
Alnount Remitted
SYLVIA
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
RETAIN LOWER PORTZON FOR YOUR RECORDS *-~
H
REV-1547 EX AFP (01-03) NOTICE OF ZNHERITANCE TAX APPRA/SEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF EPPLEY SYLVIA HFZLE NO. 21 03-0888 ACN 101 BATE 08-23-2004
TAX RETURN HAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B)
$. CZosaly Held Stock/Partnership Interest (Schedule C) ($)
~. Mortgages/Notes Receivable (Schedule D) (~)
5. Cash/Bank Daposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Exponsas/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
12. Not Value of Tax Roturn
48~562.67
.00
.00 NOTE: To insure propor
.00 credit to your account,
.00 subeit the upper port/on
.00 of this form with your
tax payment.
345;814.40
(8) 394,377.07
18,309.74
13.
14.
NOTE:
(11) 22.72;.2~
(12) 371,651.87
Charitablo/Govornmontal Bequests; Non-elected 9113 Trusts (Schedule J) (15) . O0
Not Value of Estato Subjoct to Tax (14) 371,651.87
:if an assessment was issued prev$ously, 1Shes 14, 15 and/or 16, 17, 18 and 19 ~11
reflect figures that include the total o~ ALL returns assessed to date.
(is) .00 x O0 : .00
(16) 371,651.87 x 045: 16,724.33
(17) .00 X 12 = .00
(18) .00 X 15 = .00
(19)= 16,724.33
AMOUNT PAID
3,918.56
12,599.53
ASSESSHENT OF TAX:
1.6. Aeount of L~ne 1~ at Spousal rate
16. Aeount of L~ne lq taxable at L~nea~/C~ass A rata
17. Amount of Line 14 at Sibling rate
18. Aeount of Line lq taxable at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYIIENT RECE/PT DISCOUNT (+J
DATE NUMBER INTEREST/PEN pAID (-)
01-20-2004 CD003465 206.24
06-$0-2004 CD004104 . O0
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDZTZONAL INTEREST.
16,724.33
.00
.00
.00
( TF TOTAL DUE TS LESS THAN $1, NO PAYHENT TS REQUTRED.
TF TOTAL DUE TS REFLECTED AS A "CREDZT' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE STDE OF TH'rS FORN FOR TNSTRUCTTONS.)
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
RESERVATION:
Estates of decedents dying an or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for
life ar for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATZVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of tho Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TZ P.S.
Section 91~0).
Detach the tap portion of this Notice and submit eith your payment to the Rag[star of Hills printed an tho reverse side.
--Hake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which was not requested an the Tax Return, may be requested by completing an "Application
for Refund af Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ara available at the Office
of the Register of Hills, any of the Z$ Ravf;nue District Offices, or by calling the special 2~-hour
answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~7-5020 (TT only).
Any party in interest not satisfied with the appraisement, alloaance, or disalloaancs of deductions, or assessment
of tax (including discount or interest) as shown an this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Ravenua~ Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17128-10Z1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dapto 280601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Res[dent
Decedent" (REV-lBO1) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (BI) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you could appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate ahich will vary from calendar year to calendar year eith that rate
announced by the PA Department af Revenue. The applicable interest rates for 19BI through ZO0~ ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ ZOZ .O005~B 1988-1991 Ill .000301 ZOOl 9Z .OOOZ~7
1983 162 .000~38 1992 92 .OOOZi7 2002 62 .OOO16~
1984 1XZ .000301 1993-199~ 7Z .O0019Z 2003 5Z .000137
1985 132 .000356 1995-1998 9Z .O00Z~7 200~ ~Z .000110
1986 lOZ .O0027~ 1999 7Z .O0019Z
1987 102 .OOOZ7~ ZOOO 7X .O0019Z
--Interest is calculated as folloes:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.