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HomeMy WebLinkAbout03-0024239-B East Main Street Waynesboro, PA 17268-1681 717-762-3170 Telefax 717-762-0988 PATTERSON & l(kIERSZ, P.C. ATTORNEYS AT LAW 20West Baltimore Street Greencastle, PA 17225-1408 717-597-3180 Telefax 717-597-5121 Stephen E. Patterson Gregory L. Kiersz R. Thomas Murphy January 8, 2003 21-2003-24 Toll Free 800-261-1194 E-mail pklaw~onemain.com Register of Wills Office Cumberland County Courthouse Hanover & High Streets Carlisle, PA 17013 Re: Elmore F. Morrow Estate Dear Sir or Madam: This letter of introduction is on behalf of Arlene M. Plasterer who desires to be sworn in as the executrix of her brother's estate. Mrs. Plasterer has an original Will, Death Certificate, an original Petition and Estate Information Sheet, together with the attached check in the amount of $249.00 representing the initial probate fee based on $100,000.00 in assets. After Mrs. Plasterer has been swom in as the executrix of the Morrow estate, would you please issue me 10 short certificates. Thank you for your assistance in this matter. Sincerely, PATTERSON & KIERSZ, P.C. ~~ Kiersz GLK/bm Enclosures PETITION FOR PROBATE and GRANT OF LETTERS Estate of Elmore F. Morrow No. also known as To: Social Security No. Deceased. 106-16-2284 &I-OS Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(~}, who isfa~r~ 18 years of age or older an the execut r~x in the last will of the above decedent, dated and codicil(s) dated n/a in the December 12. 2001 named ,I~ (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland h is last family or principal residence at Outlook Pointe Bottom Road, Southampton Townshiv. Shippensburg. (list street, number and muncipality) Decendent, then 81 years of age, died January County, Pennsylvania, with at Shippensburg. 129 Walnut Pennsylvania, 17257 5 , at Outlook Pointe at Shippensburg, Shippensburg, Pennsylvania 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: no exceptions Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate presented herewith and the grant of letters testamentary theron. .qhippon~h,,rg: PA 17~'~ ..... '~ of the last will and codicil(s) (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF Cumberland The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will wot~ and truly administe~ the estate according to law. ,S~f~rr~ mteO th~ affirmle0dt2nd subscribed c- ~ 'e~/~s c~erd~? ~. zoO: ' ~~day of [ ~ ' {/ } Januar_v_.,~ 2003 , .~_~ ~ I ~ ~ Donna M.Otto,-lst De-puty- '~ Regf;~td~/,.~)~ ~ No. 21-2003-24 Estate of Elmore F. Morrow , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW January ]{3~-h 2003 3131 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated December 1 2.. 2001 described therein be admitted to probate and filed of record as the last will of Elmore F. Morrow ; and Letters Testamentary are hereby granted to Arlene M. Plasterer FEES Probate, Letters, Etc .......... $ 200.00 Short Certificates(19 .......... $ 30.00 JCP $ 10.00 TOTAL __ $ 249.00 Filed January 10th, 2003 Donna M. Otto,ist Deputy Gregory L. Kiersz 21928 ATTORNEY (Sup. Ct. I.D. No.) 239-B East Main Street; Waynesboro, PA 17268 ADDRESS 717-762-3170 PHONE Letters will be picked up today at 10:30 a.m. 1-10-2003, by Executrix. 21-20U3-24 LAST WILL AND TESTAMENT I, ELMORE F. MORROW, of Wichita, Kansas, being of sound mind and memory, do make, publish and declare this my Last Will and Testament, hereby revoking all former wills and codicils made by me. mo I hereby request that my executor, hereinafter named, provide for my burial at Spring Hill Cemetery, Shippensburg, Pennsylvania. Bo I will and direct my personal representative to pay all legally enforceable debts, including the expenses of my last illness and funeral expenses, current bills and any and all other expenses incurred in administering my estate. Co I may from time to time indicate my desire that specific gifts be made from my estate upon my death. If I make known my desire in writing referring to or attached to this Last Will and Testament, upon my death, the personal representative(s) shall distribute the specific gifts as if the specific gifts had been made in this Last Will and Testament itself. In dating the specific gifts document, it is not my intention to redate the entire Last Will and Testament. D° I direct that my personal representative(s) divide my personal effects, including automobiles, boats, sporting equipment, jewelry, furniture, furnishings, china, glassware, silver and household equipment (except those items which are specifically given to a beneficiary elsewhere in this Last Will and Testament in which case said specific gift shall take precedence over this paragraph), among the following named beneficiaries or their issue by representation as the named beneficiaries or their issue by representation agree or, failing such agreement, in such manner as my personal representative(s) may deem equitable. If my named beneficiaries or their issue by representation do not agree, I give my personal representative(s) full discretion to determine the division and distribution of the articles above referred to between my named beneficiaries or their issue by representation, and such determination shall be binding on all persons. The named beneficiaries for purposes of this paragraph are: BOYD MORROW, MILDRED HEBERLIG, BETTY SNOKE, PEGGY GSELL and ARLENE M. PLASTERER. mo I give, devise and bequeath all of the rest, residue and remainder of my estate and property, of whatever kind and wherever situated, owned by me at the time of my death, in equal shares to my beneficiaries, BOYD MORROW, MILDRED HEBERLIG, BETTY SNOKE, PEGGY GSELL and ARLENE M. PLASTERER. If any beneficiary does not survive me, I give said beneficiary's share to that beneficiary's issue by representation. If the deceased beneficiary leaves no surviving issue, then that beneficiary's share shall be given in equal shares to the other named beneficiaries or their issue by representation. Page 2, Last Will and Testament of ELMORE F. MORROW I have intentionally and with full knowledge omitted to provide for all of my heirs who are not specifically mentioned in the terms of this will. Go The distributions designated in this will are intended to be in lieu of any other claims, of whatever nature and whether arising by statute or otherwise, by any taker hereunder, and any taker who asserts any other claim or contests this will shall forfeit all interest in any property, income or other benefit to him/her. Any property, income or other benefit forfeited by the operation of this paragraph shall be distributed as part of the residue pursuant to this Last Will and Testament. Ho If any beneficiary dies prior to the entry of an order, decree or judgment in my estate distributing the property in question, or within thirty (30) days after the date of my death, whichever is earlier, any interests which would have passed to said beneficiary under the provisions of this Last Will and Testament are to be disposed of according to the plan of distribution which would have been effective under this Last Will and Testament if such beneficiary had predeceased me. It is my intention that any property or interest which is distributed from my estate as a result of any transfer authorized by my personal representative prior to the death of said beneficiary will not be revoked or otherwise affected by the subsequent death of the distributee. I. PERSONAL REPRESENTATIVE(S): I constitute and appoint ARLENE M. PLASTERER personal representative of this my Last Will and Testament. I authorize and empower my personal representative to sell, transfer and convey any and all of the property of my estate, real and personal, and to execute, acknowledge and deliver good and sufficient transfers and conveyances thereof. If ARLENE M. PLASTERER is unable or unwilling to serve as personal representative, I constitute and appoint PEGGY GSELL as personal representative, to serve with all rights and responsibilities given to the original personal representative(s). o If no personal representative named in this will is willing and able to act, a personal representative or co-personal representatives may be selected by the majority of adult beneficiaries named herein. The personal representative(s) so selected and appointed shall have all rights and responsibilities hereinbefore given to the named personal representative(s). 4. No bond will be required of the personal representative(s). J° In construing this will, words which import one gender shall be applied to any gender where appropriate. The singular imports the plural and the plural imports the singular where appropriate. Trustee includes any person or corporation from time to time Page 3, Last Will and Testament of ELMORE F. MORROW holding that office as sole or co-trustee. Personal representative includes any person or corporation from time to time holding that office and also includes a special administrator. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /~ day of COUNTY OF SEDGWICK ~LMORE-F. MbRRbW ) ) SS: ) Before me, the undersigned auJl~ority, ~Ethis day personally appeared ELMORE F. MORROW, Larry D. Toomey and CXtax. ~ ! orfr~c~_ , known to me to be the testator and the witnesses, respectively, whose'hames are subscril:ted to the annexed or foregoing instrument in their respective capacities, and all of said persons being by me first duly sworn, said ELMORE F. MORROW, testator, declared to me and to the said witnesses in my presence that said instrument is his last will and testament, and that he had willingly made and executed it as his free and voluntary act and deed for the purposes therein expressed; and the said witnesses, each on his oath stated to me, in the presence and hearing of the said testator, that the said testator had declared to them that said instrument is his last will and testament, and that he executed same as such and wanted each of them to sign it as a witness; and upon their oaths each witness stated further that they did sign the same as witnesses in the presence of each other and in the presence of the testator and at his request, and that said testator at that time possessed the rights of majority, was of sound mind and under no restraint. Witness Page 4, Last Will and Testament of ELMORE F. MORROW Subscribed, sworn to and acknowledged before me by ELMORE F. MORROW, the testator, and subscribed and sworn to before me by Larry D. Too~ey and , witnesses, this ! ~) day of/~L~.[,5~, ~ t~0~l · Notary Public My commission expires 239oB East Main Street Waynesboro, PA 17268 PATFERSON & KIERSZ, P.C. ArFORNEYS AT LAW 20 West Baltimore Street C~eencastle, PA 17225 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Elmore F. Morrow Date of Death: January 5, 2003 Administration No: 21-03-0024 (53816) 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 January 17, 2003. Name and Address: Arlene M. Plasterer 7839 Molly Pitcher Highway Shippensburg, PA 17257 Boyd G. Morrow 3 Summit Drive Shippensburg, PA 17257 Mildred C. Heberlig 11 Darrin Avenue Newburg, PA 17240 Betty J. Snoke 12 Enola Road NewbUrg, Pa 17240 Peggy M. Gsell 2350 Scotland Road Chambersburg, PA 17201 Notice has now been given to all persons entitled thereto under Rule 5.6(a) without exceptions. ~ Dated: January 17, 2003 ~ Gregory L. Kiersz,~>6~sel for Personal Representative 239-B East Main Street Waynesboro, PA 17268-1681 717-762-3170 PATTERSON&KIERSZ, RC. DATE : Jan 8/2003 CHE # : 1164 ACCOUNT: GENERAL - 1 AMOUNT: $249.00 0011 PAID TO: Register of Wills Elmore F. Morrow Est. - Probate and f~.~ing fees CLIENT: 20352 - Elmore F. Morrow Estate MATTER: 00828 259-B East Main Street Waynesboro, PA 17268-1681 (717) 762-3170 Telefax (717) 762-0988 PA TTERSON & KIERSZ, P.C. ATTORNEYS AT LAW Toll Free 800-261-1194 E-mail: pklaw~pattersonandkiersz~com 20 West Baltimore Street Greencastle, PA 17225-1407 (717) 597-3180 Telefax (717) 597-5121 Stephen E. Patterson Gregory L. Kiersz R. Thomas Murphy March 24, 2003 Attn: Register of Wills Office Cumberland County Courthouse Hanover and High Streets Carlisle, PA 17013 Re: Elmore F. Morrow Estate 21-03-0024 Dear Sir or Madam: Please find enclosed herewith estate check in the sum of $13,110.00, which represents prepayment of inheritance tax on the Morrow Estate. Please mail back to me, in the enclosed self-addressed stamped envelope, receipt of payment. Thank you for your assistance in this matter. Sincerely, PATTERSON & KIERSZ, P.C. GLK/bm Enclosure cc: Arlene M. Plasterer W:~XW\DOCS\EstatehMorrow, Elmore F\R&R Itr2.doc 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 002340 KIERSZ GREGORY L ESQUIRE 239-B EAST MAIN STREET WAAYANESBORO, PA 17268 ........ fold ESTATE INFORMATION: SSN: 196-14-2289 FILE NUMBER: 2103-0024 DECEDENT NAME: MORROW ELMORE F DATE OF PAYMENT: 03/26/2003 POSTMARK DATE: 03/25/2003 COUNTY: CUMBERLAND DATE OF DEATH: 01/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $13,110.00 REMARKS' TOTAL AMOUNT PAID: GREGORY L KIERSZ ESQUIRE $13,110.00 SEAL CHECK//1 O0 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS PATTERSON & KIERSZ~ P.C. ATTORNEYS AT LAW 239-B East Main Street Waynesboro, PA 17268-1681 ATTN: REGISTER OF WILLS OFFICE CUMBERLAND COUNTY COURTHOUSE HANOVER AND HIGH STREETS CARLISLE, PA 17013 CARL A. BELL GERRIT H. WORMHOUDT WILLARD B, THOMPSON THOMAS [3. KITCH J. ERIC ENGSTROM STEPHEN E. ROBISON RON CAMPBELL GREGORY J. STUCKY CHARLES E, MtLLSAP E[3WARD J. HEALY UNDA K. CONSTABLE CHARLES E. COLE. JR. WILLIAM P. TRETBAR FLEESON, GOOING, COULSON & KITCH, SUSAN p. SELVIDGE THOMAS J. LASATER DAVID G, SEELY STEPHEN M. STARK LYNDON W. VIX WILLIAM L TOWNSLEY III SCOTT [3. JENSEN JOHN R. OERDES KENT A. MEYERHOFF CHRISTOPHER M. MITCHELL TROY W. PURINTON BRIAN R. COLLIGNON AMY D. FELLOWS LAWYERS SIXTEENTH FLOOR · 125 NORTH MARKET POST OFFICE BOX 997 WICHITA, KANSAS 67201-0997 (316) 267-7361 TELECOPIER (316) 267-1754 April 16, 2003 L.L.C. PHILUP M ELLOR OF COUNSEL HOWARD T. FLEESON HOMER V. GOOING ( 18~B4-19S6) WAYNE COULSON PAUL R. KITCH (1911-1987) DONALD R. NEWKIRK DALE U. STUCk( (191S-2002) Sender's E-mail Address: cmitchell(~fleeson.com Cumberland County Courthouse Attn: Register of Wills 1 Courthouse Square Carlisle, PA 17013 Re: Claim Against the Estate of Elmore Morrow No. 21-03-24 Dear Sirs: Enclosed please find our Firm check in the amount of $5.00, which as I understand is the fee for filing a claim in an estate. It is also my understanding that one can file a claim in an estate by presenting a letter to the Register of Wills, and that the Court does not require a specific pleading. If this is not the case, please contact me at the number listed above and advise me of the requirements for filing a claim. This letter will serve as a claim against the estate of Mr. Morrow on behalf of our client, Mary Frances Catt. Attached hereto is a copy of a statement prepared by Mr. Morrow. As you will note from the attached sheet, Mr. Morrow stated he owed our client $2,800. Please file this claim in the estate of Elmore Morrow. Cumberland County Courthouse April 16, 2003 Page 2 If I can answer any questions regarding the above, please feel free to contact me at your convenience. Very truly yours, FLEESON, GOOING, COULSON & KITCH, L.L.C. Christopher M. Mitchell CMM:Ih Enclosures cc: Greg Kiersz .................................... , .............................................. .~m Sender's E-Mail Address: cmitchcll~fleeson.com Gemt Fl. Wormhoudt Willard B. Thompson Thomas D. Kitch J. Eric Engstrom Stephen E. Robison Gregory J. Stucky Charles E. Milleap Edward J. Heady IAnda IL Conatable Charles £. Cole, Jr. William P. Tretbar Susan P. Selvldge Thomas J. Laaater David G Seely Stephen M. Stark Lyndon W. Vix William L Townsley, 111 John, IL Gerdes Kent A~ Meyerhoff Christopher M. Mitchell Troy W. Purinton Brian R. Collignon Amy D. Fellows Phillip Mc. flor of Counsel Howard T. Fleeson (1895-1957) Homer V. Gooing (1894-1986) Wayne Coulson (1910-19SS) Paul R. Kitch Donald R. Newkitk Dale M. Stocky (1919-2002) MI FLEESON, GOOING, COULSON & KITCH, L.L.C. L A W Y E R S EST.Ig86 June 25, 2003 Cumberland County Courthouse Attn: Register of Wills 1 Courthouse' Square Carlisle, PA 17013 Re: Claim Against the Estate of Elmore Morrow No. 21-03-24 Dear Sir: In April 2003, I filed a claim in the amount of $2,800.00 in the above-referenced estate on behalf of Mary Frances Catt. I have been advised by our client that this claim has been satisfied. Therefore, this letter will serve as a satisfaction in full of the claim previously filed and I kindly request that you file this satisfaction in the above-referenced estate. If you should have any questions regarding the above, please feel free to contact me at your convenience. Very truly yours, FLEESON,,~OOING, COULS~'N 8,: By C~ KITCH, L.L.C. CMM:lh cc: Gregory L. Kiersz Susan Haygood Jama Carney co 125 North Market Sixteenth Floor * P.O. Box 997 · Wichita, Kansas 67201-0997 * Phone (316) 267-7361 Fax (316) 267-1754 · www. fleeson.com FLEESON GOOING COULSON & I~ITCH L L C LAWYERS 125 N MARKET · 16TM FLOOR POST OFFICE BOX 997 WICHITA KS 6'~2¢H-0997 CUMBEPdLAND cOLrNTY COURTHOUSE ATTN: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 FLEESON, GOOING, COULSON & KITCH, L.L.C. L A W Y E R S Es'r.t886 June 25,2003 Sender's E-Mail Addreas: cmitchell@fleeson.com Gemt H. Wormhoudt Willm'd B. Thompaon Thomas D. ~tch J. E~C ~n~trom Stephen E. Robi~n Ron Gtego~ J. Stuc~ C~B~ g. Mi~ap gd~d J. H~ly ~da ~ Con~table Chad~ E. Cole, Jr. Wi~ P. Tretb~ Susan P, Sei~dge Dasd G. S~ly Steph~ M. Stark L~dou W. V~ Jo~ R. G~de~ C~*mpher M. Mitch~ Troy W. Pu6nton Bd~ R. Coffi~oa ~y D. Fe~ Cat{A. Bell Phfl{ip Meflor of Coun~t Howard T. Flec~on (189~.19S7) Homer V. Gooing Wayne Coul$on (1910-1985) Paul iL Kitch (1911-i987) Donald iL Newki~k (1919-1997) Dale: M. Stocky (1919-2{~ Cumberland County Courthouse At-tn: Register of Wills 1 Courthouse Square Carlisle, PA 17013 Re: Claim Against the Estate of Elmore Morrow No. 21-03-24 Dear Sir: In April 2003, I filed a claim in the amount of $2,800.00 in the above-referenced estate on behalf of Mary Frances Catt. I have been advised by our client that this claim has been satisfied. Therefore, this letter will serve as a satisfaction in full of the claim previously filed and I kindly request that you file this satisfaction in the above-referenced estate. If you should have .any questions regarding the above, please feel free to contact me at your convenience. Very truly yours,. FLEESON/<3OOING, COULSgYN & K_ITCH, L.L.C. By C~ CMM:lh cc: Gregory L. Kiersz Susan Haygood Jama Carney 125 North Market Sixteenth Floor · P.O. Box 997 * Wichita, Kansas 67201-0997 * Phone (316) 267-7361 Fax (316') 267-1754 * www.fleesc Sender's E-Mail Address: cmitchell@fleeson.com Gertit H. Wormhoudt Willard B. Thompson Thomas D. IGtch Stephen E. Robison Ron Campbell Gregory J. Srucky Charles E. Millsap Edward J. Healy Linda K. Gonstable Charles E. Cole, Jr. William P. Tretbar Susan P. Selvidge Thomas J. Lasater David G. Seely Stephen M. Stark Lyndon W. Vix William L. To~sley, III John R. Gerdes Kent A. Meyerhoff Christopher M. Mitchell Troy W. Purimon Bt/an R. Collignon Amy D. Fellows Carl A. Bell Phillip Mello, of Counsel Howard T. Fleeson (t895-1957) Homer V. Gooing (i894-1986) Wayne Coulson (19104985) Paul R. Kitch (1911-1987) Donald R. Newkirk (1919-1997) Dale M. Stucky (19i9-2002) FLEESON, GOOING, .~.OULSON & KITCH, L.L.C. L A W Y E R S Es'c.:886 July 8, 2003 Cumberland County Courthouse Attn: Register of Wills - Cheryl 1 Courthouse Square Carlisle, PA 17013 Re: Claim Against the Estate of Elmore Morrow No. 21-03-24 Dear Cheryl: Enclosed please find a check in the amount of $5.00 payable to the Register of Wills, which, as I understand, is the fee for filing a satisfaction for a claim in an estate. This check is for the filing of a satisfaction for a claim in the above-referenced estate which was previously provided to you along with a letter dated June 25, 2003. For your convenience, I am enclosing herewith a copy of that previous letter regarding the satisfaction for a claim. Please file the satisfaction in the above-referenced estate. If you should have any questions regarding the enclosed, please feel free to contact me at your convenience. Very truly yours, FLEESON, GOOING, COULSON & KITCH, L.L.C. By Chr~~ CMM:lh Enclosures 125 North Market Sixteenth Floor · P.O. Box 997 · Wichita, Kansas 67201-0997 ° Phone (316) 267-7361 Fax (316) 267-1754 · www.fleeson.com 239-B East Main Street Waynesboro, PA 17268-1681 (717) 762-$170 Telefax (717) 762-0988 PA TTERSON & KIERSZ, P.E. ATTORNEYS AT LAW Toll Free 800-261-1194 E-mall: pMaw~p~pattersonandkiersz, com 20 West Baltimore Street Greencastle, PA 17225-1408 (717) $97-3180 Telefax (717) 597-5121 Stephen E. Patterson Gregory I~ Kiersz R. Thomas Murphy September 25, 2003 Attn: Register of Wills Office Cumberland County Courthouse Hanover and High Streets Carlisle, PA 17013 Re~ Elmore F. Morrow Estate 21-03-0024 Dear Sir or Madam: Please find enclosed herewith the following: 2. 3. 4. Original Inventory. Two original Pennsylvania inheritance tax returns. Check no: 107 in the sum of $130.00, representing additional probate costs. Check no: 106 in the sum of $26,111.00, representing inheritance tax due. We would request that you file the enclosed documents and remit receipts to our office in the enclosed self-addressed stamped envelope. Thank you for your assistance. Sincerely, GLK/bm Enclosures cc: Arlene M. Plasterer WSXW~OCSXEstate~Morrow, EImore FLR&R ltr3.doc 149~"~ PB8700648 ~z~,01.52° SEP 26 03 88 I 7 WAYNESBORO, PA I 7268 First Class Mail COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003064 KIERSZ GREGORY L ESQUIRE 239-B EAST MAIN STREET WAYN~,SBOR0, - , PA 17268 ........ fold ESTATE INFORMATION: SSN: 196-14-2289 FILE NUMBER: 2103-0024 DECEDENT NAME: MORROW ELMORE F DATE OF PAYMENT: 09/29/2003 POSTMARK DATE: 09/26/2003 COUNTY: CUMBERLAND DATE OF DEATH: 01/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $26,111.00 TOTAL AMOUNT PAID' $26,111.00 REMARKS: ARLENE M PLASTERER-EXECUTRIX C/O GREGORY L KIERSZ SEAL CHECK# 106 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX (0-(30) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV- 1 500 INHERITANCE TAX RETURN RESIDENT DECEDENT Z Z Z 0 O (.1 X DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) ~orrow Elmore DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 01/05/2003 10/01/1 921 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 2O COUNTY CODE -- 03 00024 YEAR NUMBER SOCIAL SECURITY NUMBER 196-14-2289 F THIS RETURN MUST BE FILED IN OUPUCATE W~TH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER I x I ~. Original Return I I 2. Supplemental Return r-'-] 4. Limited Estate [--] 4a. Future Interest Compromise (date of death after 12-12-82) ~ §. Decedent Died Testate (At~ach copy of Will) [----] 7. Decedent Maintained a Living Trust (Attach copy of Trust) -- 8. Total Number of Safe Deposit Boxes ~ B. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (d,le or death between 12-31-91 .nd 1-1 95) [~] 1 1. Ejection to tax under Sec. 91 13(A) r---] 3. Remainder Return (date of death prior to 12-13 ~-~5. Federal Estate Tax Return Required NAME 3regory L. Kiersz THIS SECTION MUST BE COMPLETED. All CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SH°ULD BE DIRECTED TO: FIRM NAME (If Applicable) Patterson & Kiersz, P.C. COMPLETE MAILING ADDRESS 239-B East Main Street Waynesboro, PA 17268-1681 __ L.-. OFFICfAL USE ONLY 439,823 107,233 332,590 0 332,590 TELEPHONE NUMBER 717-762-3170 (11) (12) (13) 1. Real Estate (Schedule A) (I) 2. Stocks and Bonds (Schedule B) !2) 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0 4. Mortgages & Notes Receivable (Sched,le D) (4) 0 5. Cash. Bank Deposits & Miscellaneous Personal Property 3 7 2 4 0 2 (Schedule E) (5) , 6. Jointly Owned Property (Schedule F) (6) 1 9, 4 2 1 []Separate Billing Requested 7. Intel-Vivos Transfers & Miscellaneous Non~Probate Property (7) 4 8 , 0 0 0 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 06, 934 10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (10) 2 9 8 I 1. Total Deductions (total Lines 9 & 10) 1 2. 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) 0 0 39 911 0 39,911 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES 1 5. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 91 1 6 la)( 1.2) 1 6. Amount of Line 14 taxable at lineal rate 1 7. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0 x.o 0 - 00(15) 0 x .o 45 332,590 x .12 (17) 0 x .15 (18) (19) > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < HASPXXNUMBER Decedent's Complete Address: ~ STREET ADDRESS Outlooke Point at Shippensburg Cumberland CITY STATE ZIP Shippensburg PA 17257 - 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 0 13,110 690 0 0 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) (1) 39,911 13,800 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 26,111 A. Enter the interest on the tax due. (5A) 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 26 ~ 1 1 1 Make Check Payab/e to: REGISTER OF W/IlS, AGENT 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; ....................... r--] ~ 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 care? ................. r'--] ~-[ 2. if death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ ~ r--1 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? r-~ ~-~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properW which contains a beneficiary designation7 ................................ [~1 [-~ 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. DecJaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG~TURE OF PERSON RESPONS~jLF~ FOR FILING RETURN ADDRESS 7839 Molly Pitcher Highway DATE September 45, 2003 Shippensburg, PA 17257 SI GNATURE OF PREEARER OTIdER~HAN RE PRE SE NTATIVE DATE ~st Main Stree~/~'/ Waynesboro, PA 17268 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.§ 9910 (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 patent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 911 §(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. § 9115(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, HASPXXNUMBER REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Elmore F. Morrow 20 03 00024 Include the 3roceeds 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 S=hedulo ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Bank of America, Annuity No: 91000046120584 with estate as beneficiary, issued 4/15/88. Blue Shield of Kansas, refund Gross proceeds from public sale of personal property Gross proceeds from sale of vehicle IRS, 2002 income tax refund Liberty Mutual Insurance, refund Outlook Pointe, refund Outlook Pointe, refund Pa. Dept. of Revenue, 2002 income tax refund TOTAL (Also enter on line 5, Recapitulation) HASPXXNUMBER (If more space is needed, insert additional sheets of the same size) 3,215 141 358,047 5OO 7,403 112 1,728 40O 856 $ 372,402 REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Elmore F. Morrow 20 03 00024 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(SD NAME ADDRESS RELATIONSHIP TO DECEDENT A. Plasterer, Arlene M 7839 Molly Pitcher Highway, Shippensburg, PA 17257 Sister JOINTLY-OWNED PROPERTY: L~ER DATE DE~RIPTION OF PROPER~ % OF DATE OF DEATH ITEM FOR ~IN~ MADE include nam of financial institution and bank account number or DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT similar identifying number. A~ deed ~r joinfl~held real ~. VALUE OF ASSET INTERE~ DECEDENTS INTEREST 1. A. 1 A 01/02/2002 $10,000.00 C.D. No: 6140851440 at Citizens Bank 10,211 50.000 5,106 2 A 01/02/2002 $5,000.00 C.D. No: 6140851459 at Citizens Bank 5,106 50.000 2,553 3 A 01/01/2002 Checking Account No: 0950963409 with Allfirst Bank 10,747 50.000 5,373 4 A 12/24/2001 Checking Account No: 6100667456 at Citizens Bank 2,661 50.000 1,331 5 A 01/02/2002 Savings Account No: 6101194357 at Citizens Bank 10,116 50.000 5,058 TOTAL(AIm enteronline6, Recapitulation) $ 19,421 HASPXXNUMBER (If more space is needed, insert additional sheets of same size) REV-l§10 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Elmore F. Morrow 20 03 00024 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1 §O0 COVER SHEET is yes. DE~RI~ION OF PROPER~ % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RE~TIONSHIP TO DATE OF DEATH DECD'$ ~CLUSION DECEDENT AND THE DATE OF T~NSFER. ATTACH A COPY OF THE TAXABLE VALUE NUMBEF DEED ~R REAL ESTATE. VALUE OF ASSET INTEREST (~F A~UCABLE) 1. Cash gift on 5/30/02 to Arlene M. Plasterer, sister of decedent. 10,500 100.000 3,000 7,500 2 Cash gift on 7/15/02 to sister, Betty J. Snoke. 10,500 100.000 3,000 7,500 3 Cash gift on 7/15/02 to brother, Boyd G. Morrow. 10,500 100.000 3,000 7,500 4 Cash gift on 7/15/02 to sister, Peggy Gsell. 10,500 100.000 3,000 7,500 5 Cash gift on 7/15/02 to sister, Arlene M. Plasterer. 10,500 100.000 0 10,500 6 Cash gift on 7/15/02 to sister, Mildred C. Heberlig. 10,500 100.000 3,000 7,500 TOTAL(AIm enteronline7, Recapitulation) $ 48,000 (If more space is needed, insert additional sheets of same size.) HASPXXNUMBER REV-~ 511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Elmore F. Morrow 20 03 00024 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERALEXPENSES: Kathy's Deli Reception after funeral Women's Bible Class Messiah United Reception after funeral 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: AttorneyFees Patterson & Kiersz, P.C. 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 Accountant's Fees Tax Return Preparer's Fees Arlene Plasterer Reimbursement for travel expenses to make funeral arrangements. Gateway Gallery Commission on public sale of personal property Total from continuation pages TOTAL (Also enter on line 9, Recapitulation) $ 1 0 6,9 3 4 HASPXXNUMBER (If more space is needed, insert additional sheets of same size) 341 150 15,775 130 376 211 89,512 440 Schedule H part 2 (Page 2) Estate of: Elmore F. Morrow Item No. Description Amount Patterson & Kiersz, P.C. Reimbursement of advanced probate fees The Sentinel Advertise grant of letters 324 116 Total (Carry forward to main schedule) 440 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGELIABILITIES,& LIENS ESTATE OF FILENUMBER Elmore F. Morrow 20 03 00024 In=lude unreimbursed medical expenses. ITEM NUMBER Liberty Mutual Insurance Car insurance premium Liberty Mutual Insurance Car insurance premium DESCRIPTION Group Group TOTAL(Also enter on line 10, Recapitulation) $ 298 AMOUNT 62 236 HASPXXNUMBER (If more space is needed, insert additional sheets of the same size) REV- 1513 EX+ (9-00) COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Elmore F. Morrow 20 03 00024 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY 0o Not List Trustee(8) OF ESTATE L TAXABLEDISTRIBUTIONS[includeoutrightspou~ldistributions, andtrans~ underSec. 9116(a)(1.2)] Peggy Gsell 2350 Scotland Road Chambersburg, PA 17201 Mildred Heberlig 11 Darrin Avenue Newburg, PA 17240 Boyd Morrow 3 Summit Drive Shippensburg, PA 17257 Arlene M. Plasterer 7839 Molly Pitcher Highway Shippensburg, PA 17257 Sister Sister Brother Sister 1/5 Residue 1/5 Residue 1/5 Residue 1/5 Residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 1 § THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I1. NON-TAXABLE DISTRIBUTIONS: A. 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-l§00 COVER SHEET $ HASPXXNUMBER (If more space is needed, insert additional sheets of the same size) Schedule J part 1 (Page 2) Estate of: Elmore F. Morrow Item No. Description Relation Amount 5 Betty Snoke 12 Enola Road Newburg, PA 17240 Sister 1/5 Residue Total (Carry forward to main schedule) 0 LAST WILL AND TESTAMENT I, ELMORE F. MORROW, of Wichita, Kansas, being of sound mind and memory, do make, publish and declare this my Last Will and Testament, hereby revoking all former wills and codicils made by me. mo Eo Bo Co I hereby request that my executor, hereinafter named, provide for my burial at Spring Hill Cemetery, Shippensburg, Pennsylvania. I will and direct my personal representative to pay all legally enforceable debts, including the expenses of my last illness and funeral expenses, current bills and any and all other expenses incurred in administering my estate. I may from time to time indicate my desire that specific gifts be made from my estate upon my death. If I make known my desire in writing referring to or attached to this Last Will and Testament, upon my death, the personal representative(s) shall distribute the specific gifts as if the specific gifts had been made in this Last Will and Testament itself. In dating the specific gifts document, it is not my intention to redate the entire Last Will and Testament. I direct that my personal representative(s) divide my personal effects, including automobiles, boats, sporting equipment, jewelry, furniture, furnishings, china, glassware, silver and household equipment (except those items which are specifically given to a beneficiary elsewhere in this Last Will and Testament in which case said specific girl shall take precedence over this paragraph), among the following named beneficiaries or their issue by representation as the named beneficiaries or their issue by representation agree or, failing such agreement, in such manner as my personal representative(s) may deem equitable. If my named beneficiaries or their issue by representation do not agree, I give my personal representative(s) full discretion to determine the division and distribution of the articles above refen'ed to between my named beneficiaries or their issue by representation, and such determination shall be binding on all persons. The named beneficiaries for purposes of this paragraph are: BOYD MORROW, MILDRED HEBERLIG, BETTY SNOKE, PEGGY GSELL and ARLENE M. PLASTERER. I give, devise and bequeath all of the rest, residue and remainder of my estate and property, of whatever kind and wherever situated, owned by me at the time of my death, in equal shares to my beneficiaries, BOYD MORROW, MILDRED HEBERLIG, BETTY SNOKE, PEGGY GSELL and ARLENE M. PLASTERER. If any beneficiary does not survive me, I give said beneficiary's share to that beneficiary's issue by representation. If the deceased beneficiary leaves no surviving issue, then that beneficiary's share shall be given in equal shares to the other named beneficiaries or their issue by representation. Page 2, Last Will and Testament of ELMORE F. MORROW Ho I have intentionally and with full knowledge omitted to provide for all of my heirs who are not specifically mentioned in the terms of this will. The distributions designated in this will are intended to be in lieu of any other claims, of whatever nature and whether arising by statute or otherwise, by any taker hereunder, and any taker who asserts any other claim or contests this will shall forfeit all interest in any property, income or other benefit to him/her. Any property, income or other benefit forfeited by the operation of this paragraph shall be distributed as part of the residue pursuant to this Last Will and Testament. If any beneficiary dies prior to the entry of an order, decree or judgment in my estate distributing the property in question, or within thirty (30) days after the date of my death, whichever is earlier, any interests which would have passed to said beneficiary under the provisions of this Last Will and Testament are to be disposed of according to the plan of distribution which would have been effective under this Last Will and Testament if such beneficiary had predeceased me. It is my intention that any property or interest which is distributed from my estate as a result of any transfer authorized by my personal representative prior to the death of said beneficiary will not be revoked or otherwise affected by the subsequent death of the distributee. PERSONAL REPRESENTATIVE(S): I constitute and appoint ARLENE M. PLASTERER personal representative of this my Last Will and Testament. I authorize and empower my personal representative to sell, transfer and convey any and all of the property of my estate, real and personal, and to execute, acknowledge and deliver good and sufficient transfers and conveyances thereof. If ARLENE M. PLASTERER is unable or unwilling to serve as personal representative, I constitute and appoint PEGGY GSELL as personal representative, to serve with all rights and responsibilities given to the original personal representative(s). 3. If no personal representative named in this will is willing and able to act, a personal representative or co-personal representatives may be selected by the majority of adult beneficiaries named herein. The personal representative(s) so selected and appointed shall have all rights and responsibilities hereinbefore given to the named personal representative(s). 4. No bond will be required of the personal representative(s). In construing this will, words which import one gender shall be applied to any gender where appropriate. The singular imports the plural and the plural imports the singular where appropriate. Trustee includes any person or corporation from time to time Page 3, Last Will and Testament of ELMORE F. MORROW holding that office as sole or co-trustee. Personal representative includes any person or corporation from time to time holding that office and also includes a special administrator. STATE OF KANSAS~ ) ) SS: COUNTY OF SEDGWICK ) IN WITNESS WHEREOF, I have hereunto set my hand and seal this/~ day of Before me, the undersigned au~ority, on this day personally appeared ELMORE F. MORROW, Larry D. Toomey and ~5(, cctv_ ~-~ o~-r~c~v~_~ , known to me to be the testator and the witnesses, respectively, whose~names are subscril/ed to the annexed or foregoing instrument in their respective capacities, and all of said persons being by me first duly sworn, said ELMORE F. MORROW, testator, declared to me and to the said witnesses in my presence that said instrument is his last will and testament, and that he had willingly made and executed it as his free and voluntary act and deed for the purposes therein expressed; and the said witnesses, each on his oath stated to me, in the presence and hearing of the said testator, that the said testator had declared to them that said instrument is his last will and testament, and that he executed same as such and wanted each of them to sign it as a witness; and upon their oaths each witness stated further that they did sign the same as witnesses in the presence of each other and in the presence of the testator and at his request, and that said testator at that time possessed the rights of majority, was of sound mind and under no restraint. Witness · . Page 4, Last Will and Testament of ELMORE F. MORROW Subscribed, sworn to and acknowledged before me by ELMORE F. MORROW, the testator, and subscribed and sworn to before me by Larry D. Toor~ey and t/~flXlJ~-~()~ . , witnesses, this / ~- day of (_J~A214_!~ ~ A.2, o~ ~(.7] . Notary Public' ' My commission expires INVE-'NTORY IN RE Estate ot Elmore F. Morrow late of Southampton Township Cumberland ~ County, PennsylvankL STATE OF PENNSYLVANIA. COUNTY OF FRANKLEN, ] ver!f" that the statements made in this invento~'v are true and correct. I undersuand that false statements herein are made subject te tile penalties of ]5 F. A. C. S. St,ation 4904 telatiitg to unsworn falsifications tc authorities. September ~_%= 2003 Date Blue Shield of Kansas, refund IRS, 2002 income tax refund Liberty Mutual Insurance, refund Outlook Pointe, refund Outlook Pointe, refund Pa. Dept. of Revenue, 2002 income tax refund Gross proceeds from public sale of personal property Gross proceeds from sale of vehicle Bank of America, Annuity No: 91000046120584 with estate as beneficiary, issued 4/15/88. Total Miscellaneous Total Inventory Signature $ 140.80 7,403.00 112.00 1,728.08 400.00 856.00 358,047.25 500.00 3,215.36 3,215.36 $ 372,402.49 BUREAU OF ZNDZVZDUAL TAXES ZNHERZTANCE TAX DTVTSTON DEPT. 280601 HARRTSBURG, PA 17118-06nl CONHONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT~ ALLO#ANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX RE¥-1S47 EX AFP (01-05) GREGORY L KIERSZ PATTERSON & KIERSZ 259-B E HAIN ST NAYNESBORO DATE 11-17-2003 ESTATE OF HORRON DATE OF DEATH 01-05-Z00:5 FZLE NUNBER 21 0:5-0024 .... COUNTY CUHBERLAND ACN 101 PA 1~168 ELHORE F HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS -~ DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF HORRON ELHORE F FZLE NO. 21 0:5-0024 ACN 101 DATE 11-17-2003 TAX RETURN #AS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock~Partnership Zntarast (Schedule C) ($) ~. Hortgagas/Notas RaceAvabla (Schedule D) (q) $. Cash/Bank DaposAts/HAsc. Personal Property (Schedule E) (5) 6. JoAntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expenses/Ada. Costs/HAsc. Expanses (Schedule H) (9) 10. Debts/Nortgage Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return O0 O0 O0 O0 :57Z,40Z. O0 19a421 O0 48a000.00 106,9:54. O0 298.00 NOTE: To insure proper cradAt to your account, subait the upper portion of thAs fora w/th your tax payaant. 15. lq. NOTE: 4:59,82:5. O0 (11) 107.233. OID (la) :532,590. O0 CharAtable/governaental Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0 Net Value of Estate Subject to Tax (14) $:52,590.00 ]:f an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~111 reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Aaount of LAne 1~ at Spousal rate 16. Aaount of LAne 1~ taxable at Lineal/Class A rate 17. Aaount of LAne 1~ at SAbllng rate 18. Aaount of LAne 1~ taxable at Collateral/Class B rata 19. PrAncApal Tax Due TAX CREDZTS: PAYHENT REC~/PT DZSCOUNT (+} DATE NUNBER ZNTEREST/PEN PAID (-) 0:5-25-200:5 CDOOZ:540 690.00 09-26-200:5 CD00:5064 .00 (1~) .00 x O0 = .00 (16) .00 x 045= .00 (17) :532,590.00 x 12 : 39,911.00 (lB). .00 X 15 = .00 (~9)= 39,911.00 ZF PAID AFTER DATE INDZCATED, SEE REVERSE FOR CALCULAT/ON OF ADD/TZONAL ZNTEREST. AHOUNT PAZD 1:5,110.00 26,111.00 TOTAL TAX CREDZT $9,911.00 BALANCE OF TAX DUEI .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE~UZRED. IF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR)~ YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1988 -- if any future interest in tho estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes at tho lawful Class B (collatara1) rate on any such futura interest. To fulfill tho requirements of Section 21~0 of tho Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on tho reverse side. --Make check or money order payable to: REGISTER OF HILLS, 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 ara available at the Office of tho Register of Nills, any of the Z5 Revenue District Offices, or by calling the special Iq-hour answering service for fores ordering: 1-800-562-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-SOZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance af deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, Harrisburg, PA 171ZS-lOZ1, 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 ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-650S. Sam page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-la01) for an explanation of administratlvely correctable errors. If any tax due is paid within three (5) calendar months after the decedsnt's death, a five percent (SI) 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 nat paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning 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 bm(ama delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .OOO16q. A11 taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z 2OZ .0005~8 1987 9Z .0002q7 1999 7Z .OO019Z 1985 16Z .000~$8 1988-1991 1XZ .OOO~O1 ZOOO 8Z .000219 198~ X1Z .000301 1992 9Z .O00Zq7 ZOO1 9Z .O00Z~7 1985 15Z .000556 1995-199q 72 .OOO19Z gOOZ 62 .00016~ 1986 IOZ .O00ZT~ 1995-1998 9Z .000247 ZOO5 52 .0001~7 --Interest is calculated INTEREST = BALANCE OF as follows: TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Elmore F. Morrow (Cumberland County) Date of Death: January 5, 2003 Will No. 21-03-0024 Admin. No. 2003-53816 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 x No -2. I f the answer is No, s ta te when the personal representative reasonably believes that the administration will be complete: J. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes Y No b. The separate Orphans' Court No. the personal representative's account is:C.~",b"l.::,.J (if any) for CO"""J 61:J4K.. )0), PofA..:;l.JI." c. account informally , Did the personal representative state to the parties in interest? Yes X an No d. Copies of receipts, releases, joinders and approvals. of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: C(d-.I'DL -;;;~7 (,') c:) r--. Gregory L. Kiersz Name (Please type or print) 239B East Main Street Waynesboro, PA 17268 Address ( 717) 762-3170 Tel. No. Capacity: Personal Representative X Counsel for personal representative ( MAR: rmf! AM3 ) J Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/01/2005 KIERSZ GREGORY L ESQUIRE 239-B EAST MAIN STREET WAAYANESBORO, PA 17268 RE: Estate of MORROW ELMORE F File Number: 2003-00024 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 1/05/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~=~ REGISTER OF WILLS cc: File Personal Representative(s) Judge cP