HomeMy WebLinkAbout12-27-10FAMILY SETTLEMENT AGREEMENT
THIS AGREEMENT is made this r " day of Af~j-j/~~~(0`Q~ , 2010, by and
between Ruth Anne Magruder of 2801 Western Avenue, Apt. 1033, Seattle, Washington,
98121, and Levin Magruder of 1449 County Road A, Ceresco, Nebraska, 68017, and Anne
Elizabeth Magruder of 96 Dean Street, Brooklyn, New York, 11201, all as the beneficiaries of
the Estate of Helen E. Cooper, and Douglas A. Towsen, of 6014 Devonshire Road, Harrisburg,
Pennsylvania, 17112, as the Executor of the Last Will and Testament of Helen E. Cooper.
WHEREAS, the parties hereto are the stepchild, step grandchildren and the beneficiaries
of the Estate of Helen E. Cooper; and
WHEREAS, Helen E. Cooper died testate on January 29, 2004, and Douglas A. Towsen,
after notice and Renunciation, was appointed Executor of the Last Will and Testament of Helen
E. Cooper; and
WHEREAS, the said Executor has caused an Inheritance Tax Return, in the form
attached hereto as Exhibit "A," incorporated herein by reference and made a part hereof, to be
duly prepared for filing with the Register of Wills of Cumberland County, Pennsylvania, which
return reflects all assets of the Decedent known to the said Executor excepting income to the
Estate and all debts of the Decedent known to him excepting inheritance and income tax
obligations of the Decedent and the Estate; and
WHEREAS, following the filing of said return, the Executor shall assume liability for
possible debts which might accrue to the said Estate and distribute all other Estate assets.
NOW THEREFORE, INTENDING TO BE LEGALLY BOUND, the parties hereto
agrees as follows:
1. The rest, residue and remainder of the property, real, personal and mixed shall
be distribution upon complete execution hereof, pursuant to the Last Will and Testament of
Helen E. Cooper, as follows:
(a) To Ruth Ann Magruder, two-thirds (2/3) of the residual estate;
(b) To Levin Magruder, one-sixth (1 /6) of the residual estate;
(c) To Anne Elizabeth Magruder, one-sixth (1 /6) of the residual estate.
2. The assets of the Estate have been distributed to the satisfaction of any and all patties
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3. Each party hereto acknowledges notice that, pursuant to the laws of the
Commonwealth of Pennsylvania, the residence of Helen E. Cooper when she died, creditors have
a six-month period of time following advertisement of the granting of Letters of Administration
within which to submit claims to the Executor of the Estate. Advertising of the grant of Letters
of Administration was accomplished by publication in the Cumberland Law Journal, the legal
publication of the county of the Decedent's last residence, on October 16, October 23, and
October 30, 2009, and by publication in The Paxton Herald, a periodical of general circulation in
the county of the Decedent's last residence, on October 14, October 21, and October 28, 2009.
The first date for publication, therefore, being October 16, 2009. Copies of the official proofs of
publication are attached hereto as Exhibits "B." Furthermore, each of the parties acknowledges
notice that the Commonwealth of Pennsylvania or other taxing authorities having jurisdiction
may tax the Estate or income of the decedent, creating debts not contemplated by the Executor.
In the event that debts of creditors or tax obligations are realized, then the parties hereto each
agree to return, repay and contribute to the Estate a share, proportionate to their distribution
interest, of the amount of such debts or tax obligation.
4. Each of the parties hereto acknowledges notice, that, pursuant to the laws of the
Commonwealth of Pennsylvania, such party is entitled to the filing of an accounting with the
Court of Common Pleas of Cumberland County, Orphan's Court Division, by which the
Executor, by sworn statement and affidavit, verifies the assets received by her in administering
the Estate and the expenses incurred in connection with its administration. Notwithstanding such
notice, and in the interest of economy and conservation of Estate assets, the parties hereto waive
and relinquish such party's right to require such an accounting and hereby release and discharge
the Executor from any and all claims, demands or liabilities of any kind or character relating to
or arising from the failure to file such accounting, it being the intention of all parties hereto that
no such accounting shall be filed.
5. This Agreement relates to an Estate being administered in Pennsylvania, and to a
Decedent of the Commonwealth of Pennsylvania. Accordingly, this Agreement shall be
governed by the laws of the Commonwealth of Pennsylvania.
6. This Agreement shall be binding upon the parties hereto, their heirs, successors and
assigns.
7. This Agreement shall be legally effective and legally binding whether the original
hereof is signed by all parties, or whether signed in counterpart by the parties hereto.
8. Signatures and Notary follow this page.
I?~1 V~jITNESS WHEREOF. the parties hereto have executed this Agreement the da~T and
year first written above.
FITNESS:
o o ~sen, E~ecut r
Ruth Ann Magruder
Levin Magruder
:Anne Elizabeth Magruder
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
..
On this, the ~ day of~( QC ,201 O , before me, a Notary
Public, the undersigned officer, personally appeared Douglas A. Towsen, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that he executed the same for the purposes herein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
LT41 OP PENNSYIVANUA Notary ublic
NOTARIAL SEAL My Commission Exp es: '3. ~j . ~~
,lONN R. BEINNAUR, Notary Public (SEAL)
Lowar Paxton Twp., Dauphin County
My Canmission Expi~s March 13, 2011
IN WITNESS WHEREOF, the parties hereto have executed this Agreement the day and
year first written above.
WITNESS:
Douglas A. Towsen, Executor
u agruder
Levin Magruder
Anne Elizabeth Magruder
STATE OF WASHINGTON
COUNTY OF
SS.:
On this, the ~ day of l r , 20 /~_, before me, a Notary Public, the
undersigned officer, personally appeared Ruth Anne Magruder, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that she executed the same for the purposes herein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
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Notary Public
My Commission Expires:
(SEAL)
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA ORPHANS' COURT DIVISION
Re: Estate of Helen E. Cooper
Late of Cumberland County,
Pennsylvania, Deceased
No.21-09-03 85
RELEASE
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned Ruth Anne
Magruder does hereby acknowledge to have received of and from the above Estate, the full
distributive share of said Estate to which the undersigned is entitled and in consideration of the same,
does hereby remise, release and forever discharge the Fiduciary of the Estate and Estate counsel from
all liability for the payment of said share and with regard to the administration of said Estate, and do
further hereby agree to fund any of the same as may be required for payment of any tax or other
claim determined hereafter to be properly due and shall indemnify and save harmless the Estate and
the fiduciary for the Estate from the same.
IN WITNESS WHEREOF, the undersigned has hereunto set the undersigned's hand and
seal as of the date hereof.
Date
l l ~~~ c°' ~~ ~o / O
Name
'a
Ruth An Magru er
r
IN WITNESS V~IHEREOF, the parties hereto have executed this Agreement the day and
year first written above.
V~iITNES S
Douglas A. To~~sen. Executor
Ruth Any Magruder
evin Magruder
Anne Elizabeth Magruder
STATE OF ~~~~~ ~.~L'Vw~~.A~-~ t4~~Z~~~~ :
• SS.:
COUNTY OF
On this, the ~ day of , 20~~, before me, a Notary Public, the
undersigned officer, personally appeared Levin Magruder, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument and acknowledged
that he executed the same for the purposes herein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary ublic
My Commission Expires: ~ ., ~ ?J ~ 1 ~
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
JOHN R. BEINHAUR, Notary Public
Lower Paxton Twp., Dauphin County
My Commission Expi~s March 13, 2011
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA ORPHANS' COURT DIVISION
Re: Estate of Helen E. Cooper
Late of Cumberland County,
Pennsylvania, Deceased
No.21-09-03 85
RELEASE
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned Levin Magruder
does hereby acknowledge to have received of and from the above Estate, the full distributive share of
said Estate to which the undersigned is entitled and in consideration of the same, does hereby remise,
release and forever discharge the Fiduciary of the Estate and Estate counsel from all liability for the
payment of said share and with regard to the administration of said Estate, and do further hereby
agree to fund any of the same as may be required for payment of any tax or other claim determined
hereafter to be properly due and shall indemnify and save harmless the Estate and the fiduciary for
the Estate from the same.
IN WITNESS WHEREOF, the undersigned has hereunto set the undersigned's hand and
seal as of the date hereof.
Date ~ 1 b ~ fi ~ ~~~, ~ am
Levin Magruder
I?~T FITNESS WHEREOF, the parties hereto have executed this Agreement the da~~ and
vear first written above.
VvITNESS:
Douglas A. Towsen, Executor
Ruth Ann Magruder
Levin agruder
lizabeth Magruder
STATE OF ~:~~ P~~titi~,~~
~ SS.:
COUNTY OF ~4~"~'~'
On this, the ~ day of 1~~~~, 20 ~~ ,before me, a Notary Public, the
undersigned officer, personally appeared Anne Elizabeth Magruder, known to me (or
satisfactorily proven) to be the person whose name is subscribed to the within instrument and
acknowledged that she executed the same for the purposes herein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Notary P lic
My Commission Ex ' es: f.7 , ~,?j . j ~
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
JOHN R. BEINHAUR, Notary Public
Lower Paxton Twp., Dauphin County
My Commission Expires March 13, 2011
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA ORPHANS' COURT DIVISION
Re: Estate of Helen E. Cooper
Late of Cumberland County,
Pennsylvania, Deceased
No.21-09-0385
RELEASE
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned Anne Elizabeth
Magruder does hereby acknowledge to have received of and from the above Estate, the full
distributive share of said Estate to which the undersigned is entitled and in consideration of the same,
does hereby remise, release and forever discharge the Fiduciary of the Estate and Estate counsel from
all liability for the payment of said share and with regard to the administration of said Estate, and do
further hereby agree to fund any of the same as may be required for payment of any tax or other
claim determined hereafter to be properly due and shall indemnify and save harmless the Estate and
the fiduciary for the Estate from the same.
IN WITNESS WHEREOF, the undersigned has hereunto set the undersigned's hand and
seal as of the date hereof.
me
Anne Elizabeth Magruder
EXHIBIT "A"
NOTICE OF INHERITANCE TAX
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
PO BOX 280601
HARRISBURG PA 17128-0601
JOHN R BEINHAUR
NEINBAUR ~ CURCILLO
3964 LEXINGTON ST
HARRISBURG PA 17109
pennsylvania ~
DEPARTMENT OF REVENUE
REV-1547 EX AFP (12-09)
DATE 03-15-2010
ESTATE OF COOPER HELEN E
DATE OF DEATH 07-13-2008
FILE NUMBER 21 09-0385
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 05-14-2010
(See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT-ALONG-THIS-_LINE----- ~ --R_ETA_IN-LOWER-PORTION-FOR-YOUR-RECORDS- ~ --
REV-1547 EX AFP C12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: COOPER HELEN EFILE N0.:21 09-0385 ACN: 101 -----------------
OR
DATE: 03-15-2010
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .0 0 NOTE• To ensure proper
2. Stocks and Bonds (Schedule B) (2) .0 0 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D) C4) •0 0 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 18,477.18
6. Jointly Owned Property (Schedule F) (6) .0 0
7. Transfers (Schedule G) (7) .0 0
8. Total Assets (8) 18 , 477.18
APPROV ED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 5,0 9 4.91
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 6,3 0 3.6 5
11. Total Deductions (11) 11,398.56
12. Net Value of Tax Return (12) 7, 078.62
13. Charitable/Governmental Bequests; Non-elected 9113 Tr usts (Schedule J) C13) .0 0
14. Net Value of Estate Sub]ect to Tax C14) 7, 078.62
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date .
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0
16. Amount of Line 14 taxable at Lineal/Class A rate C16) 7 , 078.62 x 045 = 318 .54
17. Amount of Line 14 at Sibling rate (17) _0 0 X 12 = .0 0
18. Amount of Line 14 taxable at Collateral/Class B rate (18) .0 0 X 15 = .0 0
19. Principal Tax Due (19)= 318.54
TAX CREDITS:
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID C-) AMOUNT PAID
10-14-2009 CD011864 8.03- 326.83
TOTAL TAX PAYMENT 318.80
BALANCE OF TAX DUE .26CR
INTEREST AND PEN. .00
TOTAL DUE .26CR
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
D
I 150560411,4?
-..
REV-500
EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue county code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO 80X.280601
Harrisburg, PA 17128-0601 t~ 21
~ ~ RESIDENT DECEDENT 0 9 0 0 3 8 5
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
199077895 07132008 04171919
Decedent's Last Name Suffix Decedent's First Name MI
COOgER HELEN E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
^ 6 Decedent Died Testate ^ ~ Decedent Maintained a Living Trust Q 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trusf)
^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95) ^ 11. Election to tax under Sec. 9113(A)
(Attach SCh. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JOHN R BEINHAUR 7176519100
Firm Name (If Applicable)
BEINHAUR & CURCII,LO
First line of address
3964 LEXINGTON STREET
Second line of address
City or Post Office State ZIP Code
HARRISBURG PA 17109
Correspondent's a-mail address: a e h@ b c l e g a l. c o m
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 ar~i complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNf~JRE OF P S 0 RETURN DATE ~
Douglas A. Towsen
ADDR~fdS f v
6014 Devonshire Road, Harrisburg, PA 17112
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
,:... John R Beinhaur la / !~
ADDRESS
3964 Lexington Street, Harrisburg, PA 17109
Side 1
L 15056041147
15~56~41147
f~-
REGISTER OF VWL-~..S USE ONE
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DATE FIL,~D .;
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1556042148
REV-1500 EX
Decedent's Social Security Number
Decedent's Name COOPER , H E L E N E 1 9 9 0 7 7 8 9 5
RE CAPITULATION
1. Real Estate (Schedule A) .......................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4.
5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 1 8 , 4 7 7 . 1. 8
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ............. 7.
8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 1 8, 4 7 7 1 8
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 5 , 0 9 4.91
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 6 , 3 0 3 6 5
11. Total Deductions (total Lines 9& 10) ...................................................................... 11. 1 1, 3 9 8 5 6
12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12, 7 , 0 7 8 6 2
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) ................................................. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 7 , 0 7 8 6 2
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X .00 15.
16. Amount of Line 14 taxable
at lineal rate x .045 7, 0 7 8. 6 2 16. 3 1 8. 5 4
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. 3 1 8 5 4
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1556042148 1,505642148
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 0 9 - 0 0 3 8 5
DECEDENT'S NAME
Cooper, Helen E _ _ _
STREET ADDRESS
801 North Hanover Street
CITY i STATE j ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
p. Interest
E. Penalty
8.29
Total Credits (A + B + C)
(1) 318.54
(2> 0.00
Total Interest/Penalty (D + E)
4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A, Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(3> 8.29
(4)
(5) 326.83
(5A)
(5a> 326.83
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 :.................................... ~ Ox
c. retain a reversionary interest; or .................................................................................................................. ^
d. receive the promise for life of either payments, benefits or care? .............................................................. ~ ~x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without rr ii
receiving adequate consideration? ....................................................................................................................... u
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 beneficiary designation? ...................................................................................................................... ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero
(0) percent [72 P.S. §9116 (a) (1.1) (ii)]. 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 Juiy 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)J. 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.
~ I SCHEDULE E
' j CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA ~ PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Cooper, Helen E 21 - 09 - 00385
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 M & T Bank Checking 13,343.76
2 M & T Checking 1,180.87
3 AXA Life Insurance Policy 2,334,88
4 Prudential Stock 1,235.27
5 Church of God Home Refund 119.14
6 Dauphin County Retirement Check 98.32
7 Interest 0.94
8 Costume Jewelry 164.00
TOTAL (Also enter on Line 5, Recapitulation) ~ 18,477.18
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATNE CASTS
ESTATE OF Cooper, Helen E ~ FILE NUMBER
~ 21 - 09 - 00385 _
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION ! AMOUNT
_ _
A. 1 Fackler Wiedeman Funeral Home j 73.91
2 Gingrich Memorials ~ 690.OG
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Douglas A. Towsen
Social Security Number(s) / EIN Number of Personal Representative(s):
206-38-7960
Street Address 6014 Devonshire Road
city Harrisburg state PA zip 17112
i
Year(s) Commission paid ~
2. Attorney's Fees Beinhaur & Curcillo
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) j
Claimant
4.
5.
6.
7.
1
Street Address
City State Zip
Relationship of Claimant to Decedent ~
I
Probate Fees Filing
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Advertising -The Paxton Herald
2,000.00
2,000.00
121.00
38.00
TOTAL (Also enter on line 9, Recapitulation) 5,094.91
j S~hedUle H
Fut~ral E~ &
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN ~~'pjnj CQ~$ OOt'1bC1LJ~
RESIDENT DECEDENT
ESTATE OF Cooper, Helen E FILE NUMBER
21 - 09 - 00385
-~--
2 Advertising -The Cumberland County Law Journal ~ 75.00
3 Reimburse Executor mileage I 22.00
i
4 ~ S. Towsen Court Appearance ~ 25.00
I
5 S. Bricker Court Appearance 25.00
i
6 Reimburse Executor Office Supplies j 25.00
Page 2 of Schedule H
.,
COMMONWEALTH OF PENNSYLVANIN
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI i
DEBTS OF DECEDENT, MORTGAGE
LIABILiTiES, & LIENS
FILE NUMBER
ESTATE OF Cooper, Helen E ~
21 - 09 - 00385
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 Continuing Care Rx 760.37
2 I Church of God Home
5,543.28
TOTAL (Also enter on Line 10, Recapitulation) ~ fi,303.65
REV-1613 EX+ (9-00)
~' SCHEDULE J
COMMONWEALTH OF PENNSYLVANIN BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Cooper, Helen E
NUMBER ~ NAME AND ADDRESS OF PERSON(S)
RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
~ under Sec. 9116 (a) (1,2))
1 ~ Ruth Anne Magruder
2801 Western Ave., Apt. 1033
;' Seattle, WA 98121
2
3'
II.
Levin Magruder
1449 County Road A
Ceresco, NE 68017
Anne Elizabeth Magruder
96 Dean Street
Brooklyn, NY 11201
RELATIONSHIP TO
DECEDENT
Do Not Lfst Trusteels)
Stepchild
Stepgrandchild
Stepgrandchild
~ FILE NUMBER
21 - 09 - 00385
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
2/3 Residual
1/6 Residual
1/6 Residual
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
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
i
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
No . 2009- 00385
Estate Of : HEL EN E CO OPER
CERTIFICATE OF
GRANT OF LETTERS
PA No . 2 7 - 09- 0385
(Fnst, Midd/e, Lasll
Late Of : CARLISLE BOROUGH
CUMBERLAND COUNTY
Deceased
Social Security No: 799-07-7895
WHEREAS, on the 22nd day of April 2009 an instrument dated
February 8th 1969 was admitted to probate as the last will of
HELEN E COOPER
(Fiisl, Middle, Last)
late of CARLISLE BOROUGH, CUMBERLAND County,
who died on the 13th day of July 2008 and,
WHEREAS, a true copy of the wi 11 as probated i s annexed hereto .
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi 11 s in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
DOUGLAS A TOWSEN
who has duly qualified as EXECUTOR(RIX)
and has agreed to administer the estate according to 1 aw, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNS YL VA NIA .
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 22nd day of April 2009.
r
Register o Wills
Deputy
**l~TI~TF'** AT,T, nTAMF'.~` AR(~TTF' APPF'AR ~F'TR.~"T MTn1~T,F T,A.~"T'1
~~ ~ --
LAST `vlILL ANG TESTAMENT
OF
HELEN E. COOPER
i, HELEM E. COCPER, of the City of Harrisburg, County of
Dauphin, and Commonwealth of Pennsylvania, beinc of sound mind,
memory and understanding, do make, publish and declare this to be
my Last b~li 11 and Testament, hereby revo4<ing any and all tili 1 is and
Codicils by me at any time heretofore made.
iTEN' I : I direct that al 1 expenses of my last i 1 1 Hess
and funeral expenses, including my grave mz.rker, shall be paid
r""rorn my residuary estate as soon as practicable after my decease,
as part of the expense of the administration of r,~y Estate.
ITE1~1 iI: I hereby give, devise and bequeath all my
Estate, real, personal and/or mixed, of whatsoever nature and
wheresoever situate, unto my beloved husband, RICHARD E. COGPER.
ITEM IIi: In the event that my said 'Husband shall pre-
decease me, die simultaneously with me or under circumstances in
which it cannot be determined which of us died first, or if he
should die arithin a period of six (E) months after my death, then,
the bequest made in Item II hereinabove shall lapse; and, in such
event, I then give, devise and bequeath all my Estate, real,
personal and/or mixed, of whatsoever nature and wheresoever
- ",
situate, in the foilowinc manner: _
~~.~ -
(a) Twenty-five percent (25%) thereof tc -_ ___
P~IARGARET A. TO~~dSEN, but in no event shall she _
receive more than Five Thousand Dol 1 ars _ __-
( 5, 000.00) ; ___
_ ; -~-.
(i) In the event that the
said MA P,GARET A. TOyiSEN shal i pre-
decease me, then, in that event,
I give, devise and bequeath her
share of my Estate unto her
husband, WARREN TOv~lSEN;
(b) Thirty-three and one-third percent (~3 1/3~)
of the balance of my Estate to the children of my
beloved stepdaughter, RUTH ANP! P•1AGRUDER, in equal shares,
share and share alike, ifi they shall have attained the
age of twenty-one (2i) years at the time of my death.
In the event that the said children of my beloved step-
daughter, RUTH ANN l~iAGRUDER, shall not have attained the
age of twenty-one (2l) years at the time of my death, I
appoint my beloved stepdaughter, R1.`TH ANN MAGRUDER, as
Guardian of the estates of her children, and I give,
devise and bequeath thei r share of my Estate, rea i ,
personal and/or mixed, of whatsoever nature and whereso-
ever situate, unto the said RUTH ANN MAGRUDER, Guardian,
in trust:
(~) To retain as part of the
principal of the Trust created here-
under, any and all stocks, bonds
and other securities that I may own
at the t ime o; my death, for so long
G period as the said Guardi?n shall
deem advisable; and
(2) To invest and re-invest,
in the discretion of the said Guar-
dian, the proceeds of the sale cf
my real property and/or my personal
property, herei Wafter authorized, i n
such securities as are permitted Tor
the investment of trust funds by the
laws of the Commonwealth of Pennsly-
vania, now in force or that may here-
after be enacted; and
(3) To collect and receive the
income from such investments; and
(4) After paying or deducting
the expenses incident to the adminis-
tration of this Trust, to apply such
parts of the net income and principal,
in the sole discretion of the said
Guardian, as may be necessary for the
proper and adequate maintenance and
education of said children; and
{ 5) When each of sa i d chi 1 dren
arrives at the age of twenty-one (21)
years, to pay to said child an equal
share of the principal znd any accumu-
lations of income, less the amounts
which have been expended far such
child's benefit; and
-2-
{c~) in the event that any of
said children should die, leaving
issue, before attaining the age of
twenty-one (2l) years, to apply such
parts of the net income and princi-
pal, as may be necessary for the
maintenance and education of sa i d
issue; and as each of said issue
arrives at the age- of twenty-one {21 )
years, to pay to such issue an equal
share of their parent's share of the
principal and any accumulations of
income, less the amounts which may
have been expended for such issue's
respective benef i t ; and
(7) In the event that any of
said children should die without
leaving issue and before attaining
the age of twenty-one (21) years, to
give the share of such issue, both of
principal and any accurulations of
income, less the amounts which may
have been expended for h i s or he r
respective benefit, to the survivor
or survivors, in accordance with
the Trust hereinabove created;
(Q) For the purposes of this
Trust, the personal property and
real property to be converted by my
Trustee shall be apportioned and
applied to the Trust in the same
proportions as the entire Estate is
being hereby distributed;
(c) All the rest, residue and remainder of my
Estate to my beloved stepdaughter, RUT;i ANN MAGRUDER.
ITEM IV: I hereby authorize and empower my Executor and my
Substituted Executrix, hereinafter named, and my Trustee, herein-
before named, to sell ail the real property and any or all of the
personal property of which I sha11 die seized or possessed, or to
which I am entitled at my death, in the sole discretion of said
Executor, Substituted Executrix or Guardian, at private or public
sale, without an Order of Court, at such time or times and upon
such terms as said Executor, Substituted Executrix or Guardian
shall deem proper for the best interests of my Estate, thereby
-3-
converting the same into cash; to execut?, acknowledge and deliver
all proper writings, deeds of conveyance and transfers thereof;
and, in the contingencies above set forth, to add the proceeds of
sale of the said real and/or personal property to the principa]
of the Trust hereinabove created, to be administered under and in
accordance with the provisions of this, my Last Will and Testament.
ITEA1 V: I hereby nominate, constitute and appoint my
beloved husband, RICHARD E. COOPER, as Executor of this, my Last
1~1i11 and Testament. In the event that my said husband shall pre-
decease me or die before the settlement of my Estate, I then
nominate, constitute and appoint MARIAN NARTMAN as the Substi-
tuted Executrix of this, my Last L~lill and Testament.
ITEM VI: I direct that my Executor, Substituted Execu-
trix and Guardian, hereinabove appointed, shall not be required
to enter security in any jurisdiction in which they may act.
ITEM ViI: I hereby direct that my Executor, Substituted
Executrix and Guardian, appointed hereinabove, shall retain the
Law Firm of ~-1~LI~~IAN, GEhAS and NICHOLAS, of Harrisburg, Pennsyl-
vania, to act as and to be counsel for them in the administration
of my Estate.
IN WITNESS WHEREOF, I have hereunto set my hand and
~,
sea l t h i s ~;' U~.~ day of =~ , .:., _~:..,~_~, A . D . , 1 9 69 .
:-1
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~. ~-Y~ ~ ~ ~ ~~- ~ t SEAL )
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e en trooper 7 t
-4-
Signed, sealed, published and declared by HELEN E.
COOPEt~, the above Testatrix, as and for her Last 'vJi 1 1 and
Testament, in the presence of us, who, at her request and in
her presence, and in the presence of each other, all being
present at the same time, have hereunto subscribed our names
as ari tnesses .
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EXHIBIT "B"
THE ~
AXT
HH
ERAL
D
Ths Padon Herold •4910 Earl Drive, Harrislau r& PA 17712.6469640
Fax East Shore
(717) 657-3523 Qffice & Plant - (PO Box 6310) 101 Lincoln Street (717) 545-9540
Harrisburg, PA 17112 (717) 545-8762
PROOF OF PUBLICATION
STATE OF PENNSYLVANIA
COUNTY OF DAUPHIN
Before me, the subscriber, a Notary Public in and for the said County,
personally came Lisa M. Carnes who, being duly sworn, doth depose
and say that she is LC ERK of THE PAXTON HERALD, a
newspaper of general. circulation published in Harrisburg, Pennsylvania;
That THE PAXTON HERALD was established on the 28th day of
June, 1960, and has been published continuously since that date;
That the advertisement, of which a copy is attached hereto, was
published in the advertising columns of THE PAXTON HERALD in
all respects as ordered in the issue(s) of~(~-~~ ~(~~~~~ JO~~ p~~.
Affiant further deposes that she is not interested m the subject matter of
the aforesaid notice or advertisement, and that the allegations in the
foregoing statement as to the time, place and character of publication
are true.
Sworn and subscribed before me this day of
~ A.D.
No r Public
NOTARIAL SEAL
CARRIE ,}EAN SINGER, f~IOTARY PUBLIC
LOWER PAY,TON TIrVP., DAUPHIN COUNTY
MY COMMISSlUN EXPIRES SEPT. 7, 2010
~~
.NOTICE 115 W~SI~kBY~GaIVEN'` "
#hat letters testarn~ht~ryry_zhav;E "
'been granted in the following
estate.:All persons indebted to
the estate are regqw~ired. to
make ppaayment, and~those~hav-
irig claims or de'mand's "to.'
present °the same °without
delay to the administra#or(s) or'
executor(s) or their attorney.
~ESTA OF Welen E,-Cooper,
..late °of Carlisle Borough, Cum-
'berfand .County, hennsylvania.
Douglas =A. Towsen, Executor,
,' 6014Devonshire Road,,Han•i~-;
burg,~PA 17~~1"12.-John R.~Bein-'
h"aur, Esquire;~~BEINHAUR"& -
~CURCIl.LO 39.~~,~l.e i ~~ gt~!A ;
~>'~~eet; Warr~sburg,~l 1'T109,,
A~meyfor Estate.
.. ia14, ia21, 1U"28
PROOF OF PUBLICATION OF NOTICE
IN CUMBERLAND LAW JOURNAL
(Under Act No. 587, approved May 16, 1929), P. L.1784
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss.
Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and
State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law
Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid,
was established January 2, 1952, and designated by the local courts as the official legal
periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly
issued weekly in the said County, and that the printed notice or publication attached hereto is
exactly the same as was printed in the regular editions and issues of the said Cumberland Law
Journal on the following dates,
viz:
October 16, October 23 & October 30, 2009
Affiant fiu-ther deposes that he is authorized to verify this statement by the Cumberland
Law Journal, a legal periodical of general circulation, and that he is not interested in the subject
matter of the aforesaid notice or advertisement, and that all allegations in the foregoing
statements as to time, place and character of publication are tl-ue.
Li~a Marie Boyne, Edi
SWORD TO AND SUBSCRl`1~ED before me this
30 day of October, 2009
Cooper, Helen E., deed.
Late of Carlisle Borough.
Executor: Douglas A. Towsen,
6014 Devonshire Road, Harris-
burg, PA 17112.
Attorneys: John R. Beinhaur,
Esquire, Beinhaur & Curcillo,
3964 Lexington Street, Harris-
burg, PA 17109.
1 /~ ! 1
f ? f~~~-~
Notary `~
......~,....~.n,,, .n..o..~e
ruUT,~r2iAL SEAL
~ D[-AORAN A COLL1r1S
Notary Public
Cf1RUSlE BORO, CUMBERLAI'dD GC~UNTY
My Commission Expires Apr 28, X010
~,,,,~-