HomeMy WebLinkAbout03-0322Es~tta of Mary
· ~so k~own a~
Register of Wills of Cumberland County, Pennsylvanla
PETITION FOR GRANT OF LEl-rERS
Elizabeth Kennedy No.
j Dec~a~ed Scc~a] Secud~f No. 202-38-7451
who ~L'a.re ',8 ye&rs of 090 ~ old~. &l::'9~Y('~) ~
~~ 'A' ~ ~' B~OW:)
~ Pro~te and Grant of Le~e~ Tostamen~ ~ s~r ~l Pe~e~s) ~ ~e ~
n~n~d in ~ ¼~ Wil ~l
Except a.~ to~ows. Decedent did not marry, was not divorced, and cid not hav~ · chJk::l bom or adopted si'tar exec~t~ofl of the documents
offered for probate; was not l~e vicl~m of · lulling and was never adjucicated inc~mpetmlt:
B. Grant of Letters of Administration
PetY6oner~s) ·her · propel ~earch ha~hav~ ·~,certaJned l~a! Decedent lelt no W31 ~ wa= survived b~ I~ follow~g spoule.{i{ am/) and
heir~:
Joseph P. Kennedy
Spouse
211 W. Maplewood Ave.
Mechanicsburg, PA 17055
(COMPLETE IN ALL CASES:) A~t~ &c~cJicx-~J ~.e~m il ~.
~ent wa~ d~d ~ ~ ~ Cumber land
=~p~m,~,t 211 W. Maplewood Ave.~
~nt~n. 51 ye~ofage, d~ March 9 .~200~m
~ent at ~a~ ~ pm~ ~ e~ma~ ~es ~ ~:
(If ~ ~ PA) A~ ~ ~
(If not ~ ~ PA) P~o~ p~ in P~n=~
(~ not ~ ~ PA) P~ p~ In ~
V~ of m~ es~m ~ P~ns~
~. P~n~lvani~ ~m hi~ ~t fami~
PA 17055 (Mechanicsburg
Mechanicsburg ~
Borough)
her residence
$ 209~000.00
$.
$
~ma~d -, ~,ow,: N/A
Wherefore. Petitioner, s) respectfully request(s) Ihe pmbaM of me last Will and Co~m'l(s) I~eSented wi~ mis Petition and lbo grant of
le~t~rs in Ihe a,opropr~,te form ti3 ff~e undersignod:
/' Z
Fo~'m sRW-1 P~ 1 c~ 2
P~ol~ed by ~he Per~sylvn,"~ Ba~ Aiso~Mb'J 1001
Ty~d ~ ~nl~ n~e ~d msi~nm
Joseph P. Kennedy
211 W. Maplewood Ave.
Mechanicsburg, PA 17055
Oath of Personal Representative
Commonwealth of Pennsylvania
County o! Cumberland
The Petitioner(s) above-named swear(s) or affirm(s} that the statements In the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
before me this 11 th day of
April , 2003 1~._~
AND NOW,
Estate of Mary Elizabeth Kennedy
Social Securfty No: 202-38-7451 Date of Death:
April 11
Deceased
March 9, 2003
, X~ 2003., In consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,'
IT IS DECREED that Letters I~ Testamentary~ Of Administration '
are hereby granted to Joseph P. Kennedy
in the above estate and that the instrument(s) dated N/A
described in the Petition be admi~ed to probate and filed of record as the last Will of Decedent.
Letlers .....................
Short Certificate(s)
Renunciation ............
Affidavits ( ) ...........
Extra Pages ( ) .........
Codidl ......................
JCP Fee ...................
Inventory ..................
Other .......................
TOTAL ............
A~orney: CraigVA. Diehl, Esquire
rD. No: 52801
Address: 3464 Trindi~ Road
Camp Hilly PA 17011-4436
(717) .763-7613
Telephong!
F-orm~l:~N-1 Pa~e2 °4'2
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Mary Elizabeth Kennedy
Date of Death: March 9, 2003
Will No.
Admin. No. 21-03-00322
To the Register:
I certify that notice of estate administration 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 Ap r i 1 1 7, 2 0 0 3 :
Name Address
Joseph P. Kennedy 211 West Maplewood Avenue, Mechanicsburg, PA 17055
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A
Date: April 17~ 2003
Name Craig A. Diehl, Esquire
Address 3464 Trindle Road
Camp Hill, PA 17011-4436
Telephone (717) 763-7613
Capacity:
X
Personal Representative
Counsel for Personal Representative
REV-1500 EX (6-00)
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LU
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COMMONWEALTH Of
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
KENNEDY r MARY E.
DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-DO-YEAR)
03-09-2003 01-04-1952
FILE NUMBER
2 1
COUNTY CODE
OFFICIAL USE ONLY
--03 00322
YEAR NUMBER
SOCIAL SECURITY NUMBER
202-38-7451
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
JOSEPH P. KENNEDY
I t 2. Supplemental Return r~ 3. Remainder Return (date of death pdor to 12-13-82)
J--~ 4a. Future Interest Compromise (date of death after 12-12-82) ~'~ 5. Federal Estate Tax Return Required
r~'-~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) 0 8. Total Number of Safe Deposit Boxes
[~ 10. Spousal Poverty Credit date of death between 12-31-91 and 1-1-95) [~ I 1. Election to tax under Sec. 9113(A) (Attach sch O)
Ix J 1. Original Retum
r~4. Limited Estate
~"] 6. Decedent Died Testate (Attach copy of Will)
~-~9. Litigation Proceeds Received
NAME
CRAIG A. DIEHL, ESQUIRE, C.P.A.
FIRM NAME (If Applicable}
LAW OFFICES OF CRAIG A. DIEHL
TELEPHONE NUMBER
COMPLETE MAILING ADDRESS
3464 TRINDLE ROAD
CAMP HILL, PA 17011-4436
(717) 763-7613
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
[~] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
1 1. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
71,989.25
.00
.00
.00
.00
.00
(8)
1,992.27
122,042.55
(11)
(12)
(13)
OFFICIAL USE ONLY
71,989.25
124,034.82
(52,045.57)
.00
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
(52,045.57)
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) .00 x.0 00 (15)
16. Amount of Line14 taxable at lineal rate .00 x.0 45 (16)
17. Amount of Line 14 taxable at sibling rate . 00 x .12 (17)
18. Amount of Line14 taxable at collateral rate .00 x.15 (18)
19. Tax Due (19)
20.
Decedent's Corn plete Address:
STREET ADDRESS
211 WEST MAPLEWOOD AVENUE
CIIY
ISTA~
MECHANICSBURG
zip
17055
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
.00
.00
.00
.00
.0o
(1)
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
.00
.00
.00
.00
.00
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)
5. If Line I + 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) .00
B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B) .00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ....................... ~ ~
b. retain the right to designate who shall use the property transferred or its income; ......... r-~ ~
c. retain a reversionary interest; or ................................ [-'--] r~
d. receive the promise for life of either payments, benefits or care? ................. ~ ~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................ ~ [~
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 benef c ary 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.
Under penalties of perjury, I declare that I have examined this retum, including acco.~p,=~ying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of prepar~er other than the personal representative is based on all information of which
SIGNATURE,~E~O~FOR FILING I'~t: IURN preparer has any knowledge.
ADDRESS /--
211 WE~T MAPLEWOOD AVENUE,~,~4ECHANICSBURG, PA 17055
SIGNATURF_..OF PREPARER O~:IE~THAN REPRESENTATIVE
RES _
3464 TRIRD~ ROADr CAtv~ HTT,T,r PA 17011-4436
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.§ 9916 (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.
2W4646 1.000
REV-1503 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
I~%R¥ E. KENNEDY 21-03-00322
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 19,001 SHARES OF BIOPROGRESS TECHNOLOGIES STOCK 8,379.44
DATE OF DEATH VALUE = $0.441/SHARE
2 o
STOCK OPTIONS FROM PA COmmERCE BANCORP, INC.
A. CURRENT EXERCISABLE OPTIONS = 5329
B. CURRENT EXERCISABLE COST = $126,567.33
C. CURRENT M~RKET VALUE = $35.52
DATE OF DEATH VALUE = $35.52 x 5329 = $189,286.08
44 SHARES OF JCPENNE¥ STOCK
DATE OF DEATH VALUE = $19.00/SHARE
1.5782 SHARES OF PA CO~JERCE BANCORP, INC. @ $34.891/SHARE
TOTAL (Also enter on line 2, Recapitulation) $
62,718.75
836.00
55.06
71,989.25
2W4696 4.000 (if more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
COMMONWEALTH OFPENNSYLVANIA
INHERITANCETAXRETURN
RESIDENTDECEDENT
ESYATE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
I"~,-]~.Y E. ~O~NNEDY 21-03-00322
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
5.
6.
7.
8.
9.
10.
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State__ Zip
Year(s) Commission Paid:
Attorney Fees - LAW OFFICES OF CRAIG A. DIEHL
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
Probate Fees
REGISTER OF WILLS, CUMBERLAND COUNTY
Accountant's Fees
Tax Return Preparer's Fees
CUMBERLAND LAW JOURNAL - ESTATE ADVERTISEMENT
THE SENTINEL - ESTATE ADVERTISEMENT
REGISTER OF WILLS, CUMBERLAND COUNTY - FILING FEE FOR
PENNSYLVANIA INHERITANCE TAX RETURN
ORPHANS' COURT, CUMBERLAND COUNTY - FILING FEE FOR FAMILY
SETTLEMENT AGREEMENT
TOTAL (Also enter on line 9, RerApitulation) $
1,500.00
295.00
75. O0
95.27
10.00
17.00
1 / 992.27
2W46AG 3.000 (If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETAXRETURN
RESlDENTDECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
YA~RY E. EENNEDY
21-03-00322
Include unreimbumed medical expenses.
ITEM
NUMBER DESCRIPTION
2.
3.
4.
5.
6.
7.
MELLON/CBSD - CREDIT CARD DEBT
MCCBG-JCPENNEY - CREDIT CARD DEBT
RICH'S-MACY'S - CREDIT CARD DEBT
LORD & TAYLOR - CREDIT CARD DEBT
HECHT'S - CREDIT CARD DEBT
THE BON-TON - CREDIT CARD DEBT
HOMECOMINGS FINANCIAL - SECOND MORTGAGE ON PERSONAL RESIDENCE
(SOLELY IN DECEDENT'S NAME)
MEMBERS 1ST FEDERAL CREDIT UNION - AUTO LOAN
(JOINT DEBT WITH SPOUSE; TOTAL DEBT = $8,291.91)
LEMOYNE SLEEPER - DEBT FOR MATTRESS
ABN AMRO MORTGAGE GROUP, INC. - FIRST MORTGAGE ON PERSONAL
RESIDENCE (JOINT DEBT WITH SPOUSE; TOTAL DEBT = $104,836.00)
TOTAL (Also enter on line 10, Recapitulation) $
2W46AH 3.000 (If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
Of DEATH
16,478.30
715.86
278.84
131.51
105.88
524.94
46,777.71
4,145.96
465.55
52,418.00
122~042.55
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
[~t~,¥ E.
NUMBER
I
1.
K~mD¥
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfer.,
under Sec. 9116 (a) (1.2)]
JOSEPH P. KENNEDY
211 WEST M~PLEWOOD AVENUE
MECHANICSBURG, PA 17055
JACK H. DREIBELBIS
10 TALL TREE DRIVE
CAMP HILL, PA 17011
FILE NUMBER
21-03-00322
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
SPOUSE
SON
AMOUNT OR SHARE
OF ESTATE
50% OF ESTATE
50% OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DiSTrIBUTIONS:
/~ SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
$
2W46AI 2.000 (If more space is needed, insert additional sheets of the same size)
FAMILY SETTLEMENT AND FINAL RELEASE
IN THE
ESTATE OF MARY ELIZABETH KENNEDY
KNOW ALL MEN BY THESE PRESENTS, THAT WHEREAS, Mary Elizabeth
Kennedy, late of Mechanicsburg Borough, Cumberland County, Pennsylvania, deceased, died on
March 9, 2003, intestate.
WHEREAS, Joseph P. Kennedy was named Administrator of the estate which was recorded
in Cumberland County, Pennsylvania, Estate No. 21-03-00322;
WHEREAS, the said personal representative has gathered the assets of the estate of the said
decedent and the assets consist of personal property to a total value of $181,546.01, as set forth in
Exhibit "A", which is a statement of account of the said personal representative, and which is
attached hereto and made a part hereof, and marked Exhibit "A";
WHEREAS, the debts and deductions paid, including the payment of inheritance tax in the
said estate, amount to $72,316.82, leaving a balance for distribution of$109,229.19, also as set forth
in the statement of the said personal representative, which is attached hereto and made a part hereof,
and marked Exhibit "B";
NOW THEREFORE, KNOW YE, that we, Joseph P. Kennedy and Jack H. Dreibelbis,
being the heirs of the said decedent under the intestate statutes and being the persons entitled to
inherit under said intestate statutes, do hereby acknowledge that we have this day had and received
from the aforesaid personal representative, in full satisfaction and payment of all sum or sums of
money that we are entitled to by law, and which is the amount set opposite our names in the table
and schedule of distribution in said statement attached hereto and marked Exhibit "C";
AND, we do hereby stipulate that in order to avoid the expense and time involved in the
filing of a formal account and schedule of distribution, we agree that no account is necessary and we
hereby agree and consent to distribution being made without the filing of an account and schedule
of distribution, the same to be with the same force and effect as if it had been filed and confirmed
by the Orphans' Court Division of the Court of Common Pleas of Cumberland County.
THEREFORE, we do hereby remise, release, quitclaim and forever discharge the said
personal representative, his heirs, executors, administrators and assigns, of and from the said estate
and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever,
touching upon the estate of said decedent, and we do further hereby covenant and agree that we will
contribute our share of the estate to satisfy any and all claims, demands, suits, or causes of action
which may be successfully prosecuted against the said estate or the aforesaid personal representative
after the signing, sealing and delivery of this family settlement agreement and final release.
WITNESS WHEREOF, we have hereunto set our hands and seals this
of ..<~ ~t~~ ,2004.
day
WITNESS:
oseph P. Ker~nedj~
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND :
SS.
On this ! day of ~ ,2004, before me, the undersigned
officer, personally appeared Joseph P. Kennedy,%cnown to me (or satisfactorily proven) to be the
individual whose name is subscribed to the foregoing instrument, and acknowledged that he
executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
COMMONW]~ALTH OF pI~IN'NSYLVANIA_
Notarial S~al
Helen E. Rasmussen, Notary Public
Camp Hill Bore, Cumberland County
My Commission Expires Aug. 2, 2007
Member, pennsylvania Association of Notaries
2
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND :
SS.
On this [ 0144~ dayof~ ~wn , 2004, before me, the undersigned
officer, personally appeared Jack H. to me (or satisfactorily proven) to be the
individual whose name is subscribed to the foregoing instrument, and acknowledged that he
executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
COMMONWI~A~TH OF P~'N~YLVANIA
Helen E. Rasmussen, Notary Public
Camp Hill Boro, Cumberland County
My Commission Expires Aug. 2, 2007
Member, Pennsylvania Association of Notaries
FIRST AND FINAL ACCOUNT OF THE
ESTATE OF MARY ELIZABETH KENNEDY
LATE OF MECHANICSBURG BOROUGH,
CUMBERLAND COUNTY, PENNSYLVANIA
DATE OF DEATH: MARCH 9, 2003
PRINCIPAL ACCOUNT
DEBITS:
Your Accountant charges himself with the following:
Personal Property
19,001 shares of Bioprogress Technologies Stock
Value as of 1/15/04 = $1.21/share
Stock Options from PA Commerce Bancorp, Inc.
Current Exercisable Options = 5622
Current Exercisable Cost = $127,326.97
Current Market Value = $49.626/share
44 shares of JCPenney Stock
Value as of 1/15/04 = $26.45/share
Owned jointly with Daniel B. Dreibelbis
127 shares of PA Commerce Bancorp, Inc.
Value as of 1/15/04 = $49.626/share
TOTAL PRINCIPAL DEBITS
Value
$22,991.21
$278,997.37
-$127,326.97
$151,670.40
$1,163.80
x.50
$581.90
$6,302.50
$181,546.01
EXHIBIT "A"
4
CREDITS
Your Accountant asks credit for payments made from Principal Account as follows:
Description
Law Offices of Craig A. Diehl - Attorney Fees
Register of Wills, Cumberland County - Probate Fee
Cumberland Law Joumal- Estate Advertisement
The Sentinel - Estate Advertisement
Register of Wills, Cumberland County - Filing Fee for Pennsylvania
Inheritance Tax Return
Orphans' Court, Cumberland County - Filing Fee for Family Settlement
Agreement
Mellon/CBSD - Credit Card Debt
MCCBG-JCPenney - Credit Card Debt
Rich' s-Macy's - Credit Card Debt
Lord & Taylor - Credit Card Debt
Hecht's - Credit Card Debt
The Bon-Ton - Credit Card Debt
Homecomings Financial - Second Mortgage on Personal Residence
Members 1 st Federal Credit Union - Auto Loan
(Joint debt with spouse; Total debt = $8,291.91)
Lemoyne Sleeper - Debt for Mattress
TOTAL PRINCIPAL CREDITS
EXHIBIT "B"
5
Amount
$2,200.00
$295.00
$75.00
$95.27
$10.00
$17.00
$16,478.30
$715.86
$278.84
$131.51
$105.88
$524.94
$46,777.71
$4,145.96
$465.55
$72,316.82
RECAPITULATION
Principal Debits
Principal Credits
$181,546.01
-$72,316.82
TOTAL AMOUNT TO BE DISTRIBUTED
$109,229.19
EXHIBIT "B"
6
PROPOSED DISTRIBUTION
The Personal Representative proposes distribution of the Total Balance for Distribution to the
following heirs as described:
Name/Address
Inheritance
Value/Amount
Jack H. Dreibelbis
10 Tall Tree Drive
Camp Hill, PA 17011
50.0% of Bioprogress Techn. Stock
100.0% of JCPenney Stock
50.0% of PA Commerce Bancorp Stock
Minus: Broker Commission
$11,495.61
$581.90
$78,986.45
- $1,221.82
$89,842.14
Joseph P. Kennedy
211 West Maplewood Avenue
Mechanicsburg, PA 17055
100.0% of Rest, Residue and
Remainder of Estate
$19,387.05
TOTAL DISTRIBUTED
$109,229.19
EXHIBIT "C"
NO. 21-03-00322
FAMILY SETTLEMENT AND
FINAL RELEASE IN THE
ESTATE OF
MARY ELIZABETH KENNEDY
LAW OFFICES OF CRAIG A. DIEHL
3464 TRINDLE ROAD 119 W. HANOVER STREET
CAMP HILL, PA 17011 SPRING GROVE, PA 17362
(717) 763-7613 (717) 225-1929
FAX (717) 763-8293
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Mary
Date of Death: March 9,
File No: 21-03-0322
Elizabeth Kennedy
2003
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:
State whether administration of the estate is complete:
Yes x No
o
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 X
bo
Co
Did the personal representative state an account informally to the
parties in interest? Yes X No
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:
February 2, 2004
Signature[/
Craig A. Diehl~ Esquire
Name (Please type or prim)
3464 Trindle Rd., Comp Hill,
PA 17011
Address
(717) 763-7613
Tel. No.
Capacity:
X
__.Personal Representative
Counsel for Personal
Representative
BUREAU OF ZNDTVZDUAL TAXES
INHERITANCE TAX DTVZSTON
DEPT. Z6060!
HARRTSBURG, PA 17128-0601
CRAIG A DIEHL ESO
C A DIEHL LAW OFFICES
$~64 TRINDLE RD
CAMP HILL PA 17011
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
'COUNTY
ACN
02-02-2004
KENNEDY
03-09-2005
21 03-03ZZ
CUHBERLAND
ZOZ
Amoun'l: Remitted
REV-154? EX AFP
HARY E
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF MILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KENNEDY HARY E FILE NO. 21 03-0322 ACN 101 DATE 02-02-2004
TAX RETURN NAS: (X} ACCEPTED AS FILED ( } CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSF
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedulo A)
2. S~ocks and Bonds (Schedule B)
$. Closely Hold S~ock/Par~norship Zn~eros~ (Schedule C)
~. Hor~gages/No~os Receivable (Schedule D) (~)
$. Cash/Dank Deposits/Misc. Personal Proper~y (Schedule E)
6. Jointly Owned Propor~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. FuneraZ Expenses/Adm. Costs/Hisc. Expenses (ScheduZe H) (9)
10. D®b~s/Nor~gage LiabiZi~ios/Liens (Schedule I) (10)
11. To,al Deductions
71z989.25
.00
.00 NOTE: To insure proper
credi~ ~o your account,
submi~ ~he upper portion
.00 of ~his form with your
· 00 tax payment.
.00
.0o
1,992.27
12.
1:3.
Iq.
NOTE:
ASSESSMENT OF TAX:
1.6. Amount of Line lq a~: Spouse1 ra~:e
16. Amoun~ of Line lq ~axable a~ Lineal/Class A ra~e
17. Amount of Line lq a~ Sibling rate
18. Amount of Line lq ~axablo a~ Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
PAYIIENT RECi;TpT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PATD (-)
122~0~2.55
(11)
71,989.25
52,045.57-
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZHYEREST AND PEN.
TOTAL DUE
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.oo
.oo
.oo
.oo
( IF TOTAL DUE I'S LESS THAN $1, NO PAYMENT IS RE{)UIRED.
IF TOTAL DUE IS REFLECTED AS A "CRED/T" (CR), YOU NAY BE DUE_~_--,,
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )'~-[~ ~/
AHOUNT PAID
(15) .00 x O0 = .00
(].6), .00 x 045= .00
(17) . O0 x 12 = . O0
(~8) .00 x 15 = .00
(19)= . O0
Ne~ Value of Tax Re~urn (12)
Charitable/Governmental Bequests; Non-elected 911:3 Trusts (Schedule J) (1:3) . O0
Ne~ Value of Es~a~e Sub~oc~ '1:o Tax (1~) 5Z,O~5.57-
Zf an assess;ant ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill
reflect figures that include the total of ALL returns assessed to date.
RESERVATION:
Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class D (collateral) beneficiaries of the decadent after the expiration of any estate for
life or for years, the Coeeonweelth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class S (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed an the reverse side.
--Hake check or money order payable to: REGXSTER OF NILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office
of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / er
speaking needs: 1-BOO-447-30ZO (TT only).
Any part~ in interest not satisfied with the appraisement, alloaance, or disallowance of deductions, or assesseent
of tax (including discount or interest) as shown on this Notice must object aJthin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Oeparteent of Revenue, Deard of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171LB-lOLl, OR
--election to have the matter detereinad 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 Reviea Unit, Dept. LB0601, Harrisburg, PA 17lIB-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent' (REV-IS01) 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 (BZ) discount of
the tax paid is allowed.
The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the saee manner and in the the same time period as you would appeal the tax and interest
that has bean 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 data of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (BZ) percent per annum calculated at a daily rate of .000164. All taxes mhich became delinquent on and after
January l, 198Z will bear interest at a rate which will vary free calendar year to calender year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 are:
Interest Daily Interest Daily Interest Daily
Rata Factor Year Rate Factor
Year Rate Factor Yea.~r
198Z LOX .000548 1987 92 .000247 1999 7Z .O00Xez
1985 162 .000438 19B8-1991 llZ .000301 ZOO0 8Z .O00Z19
1984 Ill .000501 1992 9Z .000247 ZOOX 9Z .000247
1985 15Z .000356 1995-1994 7Z .O0019Z ZOOZ 6Z .000164
1986 102 .000274 1995-1998 9Z .000247 ZOO3 52 .000137
--Interest is calculated
as follows:
XNTEREST= 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 data of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.