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HomeMy WebLinkAbout03-1000il-24-8S ID= P.83 PETITION FOR PROBATE and GRANT OF LETTERS To: Soalal Securi~v No, ~.g._~- I0 - ~ 0 ~ [ ~e ~titio~ of~ undersized r~p~ly ~s~n~ ~t: Yom pe~fion~c(O, who i~ar~ 18 y~ of age or old~ ~ t~ eg~eu~ ~ ~ x/ in the I~ will of~e ~de~ &ted , ~ o t C ~ ~ Register of Wills for Re Commonwealth of P~nasytvania in the named D~adent ~ domiciled at ~a~ in . ~ ~'~1 ~ C ..... , ' last ~ly or ~cipa residence at _.~g t'~Sb~ ~ ~yl~la, wi~ Deeedent,~ ~ ye~_ofage, ~cd ~o~ ]% ~0 0 ~ ~ foBows, d,c~den~ &d n~ m~, was no~ divmc,d and &d not have a child bom or adored executlon.of~c will offered ~r ~bate; ~ nol ~e vict~ ora ~iling ~d ~ ~wr aj~eated k~omg~n~ Decadent ax death owned propen'y with estimated values as follows: (if domiciled in Pa.) Ail personal property (If not domiciled in Pa,) P~rsonal property in Pennsylvania (if nm domiciled in Pa,) Personal property in Count>, Value off, al estate in Pennsylvania situated a~ follows: -- - OATH Or PERSONAL REPRESENTATIVE COMMONWE~ATH OF, PENNSYLVANIA cotrivrv oF t 5~ ~,, 5 ~.~(~-4 I ss rh~ i~tition~r(s) abOve, aamed awear(0 or affirm(~) ri'mt Ih, ,tat~m,n~s ia ti~ for,going pofifion are tru~ and corre;~ to ~ b~s.r, of the knowledge and b~li~f of petitionar(s) and thru a~ personal reprea,n. mtive(s) of the above deeexte~t pc, titionar(s) will well and truly administer the estate according to law .r~x~ me this ~ day of [ 7 R~gl~ter t! -24- 19:3 12:G5 Estate of ID= No. , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW the rewrse side h~o~ $at~o~ pr~f~ving ~en p~sen~d ~fo~e me, IT IS DECREED ~at des~i~d ~ercM ~ ~i~M.to proVUe ~ filed of~ord ~ will of , in consideration of the petition on FEES ~oba~, Letters, B~c ...... $ ,~~ = ~ ~ · TOT~ $ ~o Fi/ad ........................ · ' Rc~istct et' Wills ATTOP~y (Sup. Ct I,D, No,) ADDRESS EV 918(~ This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9826697 No. Local Reg, strar Date Hms.~,.~ ~ ~7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ',. Ru.,th $. L~meA L ~ ~ lg5 --10 -- 8061 . Nov. 14t 2003 I ~ i ~ I ~ [ ~1 ~'~'~ I ~~ I~ ' ' I PAI-- ~ ~ I~ ~ ~ 86 ,-[ ': I : [,o~l~Oln [,.Ho~e V~e~, i~~-a I I I~ ~D.~. I~' 2461 Sco,tJ~m:l Road Chambe.,~bu~g, Pa. 17~01 ~ ~b~h S~ R. L~ o5 CODICIL TO LAST WILL AND TESTA34[ENT OF RUTH S. LEHNER I, RUTH S. LEHNER, of Upper Allen Township, Cumberland County, Pennsylvania, being of sound mind and disposing memory, realizing the uncertainty of this life, do hereby make, publish and declare this to be my Codicil amending my Last Will and Testament dated March 9, 1992, as follows: I. I acknowledge with deep regret the death of my husband, SAMUEL H. I.EHNER. I hereby amend my said Last Will and Testament in paragraph I thereof by naming my granddaughter, SUSAN INGRAM WEIDEMANN, of West Chester, Pennsylvania as my Executor and acknowledge my desire that my son, SAMUEL R. LEHNER, shall continue to be named as successor Executor. II. I hereby make the following modifications and amendments to paragraph V of my said Will with reference to the trust for my daughter, SONIA R. KASSAB, (previously referred to as Sonia R. Bricker): A. I hereby revoke the appointment of the First Bank and Trust Company of Mechanicsburg as Trustee of the Trust for my said daughter and appoint, as Trustee of the Trust for my said daughter, my granddaughter, SUSAN INGRAM WEIDEMANN. B. I further amend paragraph V.B. of my said Will by authorizing my Trustee to distribute the income only to my said daughter during her natural life subject to the further terms and provisions set forth hereinbelow: 1. I specifically revoke the previous provision terminating the Trust when my said daughter attained the age of sixty-five (65) years. III. In all other respects I hereby confirm and ratify my said Last Will and Testament dated March 9, 1992. IN WITNESS WHEREOF, I have hereunder set my hand and seal this day of %/~ ~ ~ , 1998. R--VTH S. Signed, sealed, published and declared by the above named RUTH S. LEHNER as and for a Codicil to her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. Residing a '~(~ (-~ ,~)~ Residing at - 2 COMMONWEALTH OF PENNSYLVANIA : : SS: · I, RUTH S. LEHNER, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Rlfl~I S~. LEHNER ~ Sworn to and subscribed before me this f~day of ~/~?? ~ , 1998~ Notary Public , Notary Public ~.. _Harrisburg, Dauphin County, PA ~LM_Y Commiss"~n Exl~ires Sept. 10,1998 × My Commission Expires: (SEAL) AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : COUNTY OF ~/f~//e~-/~:' SS. We, ,~¢f '~ ~ f/~"/~C~ , and /~//~..~. /z/f, ~c~ov, the Witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix, RUTEI S. I.EHNER, sign and execute the instrument as her Last Will and Testament, that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness Witness Sworn to and subscribed before me this ~'~---~'day of v/~/2 ~ ,1998. ~-- Notary Public My Commission Expires: (SEAL) r~~rial Sea! ~, Jeffrey A. Emico, Notary Public ! Harrisburg, Dauphin Counb/, PA i_My Commission Expj~ 141756_1 METTE, EVANS & WOODSIDE ATTORNEYS AT LAW HarRiSBURG. PENNSYLVANIA 17110-0950 LAST WILL AND TESTAMENT OF RUTH S. LEHNER I, RUTH S.. LEHNER, presently of Upper Allen Township, County of Cumberland, Commonwealth of Pennsylvania, being of sound mind and disposing memory, realizing the uncer- tainty of this life, but with confidence in God and trust in His Son, my Lord and Savior, Jesus Christ, who died for my sins upon the cross, and rose again to justify me and give me eternal life, do hereby make, publish and declare this to be my Last Will and Testament, revoking any and all previous Wills and Codicils, and hereby will and dispose of all of the property which I own at my death in the following manner: I. As Executor of this my Will I name and nominate my husband, Samuel H. Lehner; if he shall for any reason fail or be unable to serve as Executor, either before or during his service as Executor, then I name my son, Samuel R. Lehner, as Executor. II. I direct that my debts and the expenses of my last illness and funeral shall be paid by my Executor as soon after my decease as may be convenient. III. All of my automobiles, household and personal ef- fects and other tangible personalty of like nature, together with insurance thereon, I give to my husband, Samuel H. Lehner, if he shall survive me by a period of thirty (30) days; but if my said husband does not so survive me, then equally to such of my children as so survive me to be divided among them as they may determine, or, should they be unable to agree, as my Executor may decide. IV. If my said husband shall survive me for a period of thirty (30) days, I devise and bequeath unto my said husband, outright and absolutely, all the rest, residue and remainder of my estate, real and personal and mixed, including any prop- erty over which I may have any power of appointment. V. If my said husband shall fail to survive me for the said period of thirty (30) days, then I bequeath and devise all the rest, residue and remainder of my Estate, real and personal and mixed, including any property over which I may have any power of appointment, in two equal shares. One such share shall be given unto my son, Samuel R. Lehner, or his issue, per stirpes. The other such share shall be for the benefit of my daughter, Sonia R. Bricker, or her issue, per stirpes; provided, however, that all but $5,000.00 of the share for my daughter, Sonia R. Bricker, shall be held, in trust, by the First Bank and Trust Company of Mechanicsburg, Pennsylvania, under and subject to the provisions set forth hereinbelow: A. As soon as may be convenient after my death, my Executor shall pay to my said daughter, if she shall survive my husband and me, out of the share for my said daughter, the sum of $5,000.00. All the remain- ing funds shall be distributed to the First Bank and Trust Company of Mechanicsburg, Pennsylvania, in trust for my said daughter, subject to the provi- sions for distribution set forth below. In the event that my said daughter should predecease me, my Executor and Trustee shall distribute the gift for my said daughter and her issue in accordance with the provisions of paragraph V.D. below. B. My said Trustee shall distribute the income of the Trust for my said daughter unto my daughter at least quarter-annually, during the period of the Trust. The Trust shall continue during my daugh- ter's lifetime until her 65th birthday. If my daugh- ter shall predecease her 65th birthday, the provi- sions for disbribution set forth below shall take effect. C. During the period of the said Trust for my said daughter, my said Trustee shall apply so much of the principal of the said Trust as is, in the sole dis- cretion of my said Trustee, necessary for the bene- fit, support and maintenance of my said daughter. My Trustee shall take into consideration when deter- mining whether or not to make any principal distribu- tions to my said daughter, whether or not she has any other source or sources of funds from which she might support and care for herself. My Trustee shall also attempt to retain the funds in trust for serious illnesses and times of extreme financial need of my said daughter. D. If my said daughter shall die at any time during the continuance of this Trust, leaving issue then surviving, the principal and accumulated income, if any, of this Trust, for this said beneficiary shall be paid over to her said issue, per stirpes; pro- vided, however, that if any of said issue be under the age of 18 years my said Trustee shall apply the income and principal of their respective shares, in my said Trustee's sole discretion, for the benefit, support, maintenance and education, of such issue, without the intervention of a guardian. E. Should the shares of a beneficiary, in the opin- ion of my Trustee, be or become too small to warrant the placing or continuing such fund in trust, or should its administration be or become impractical 3 for any other reason, my Trustee may pay such share absolutely to the person or institution maintaining the beneficiary, or may deposit such share in the beneficiary's name in a savings account of my Trust- ee's choosing, payable to the beneficiary at majori- ty. VI. No principal or income payable or to become payable under this Will or under any Trust created by this Will shall be subject to anticipation or assignment by any beneficiary thereof or to attachment by or to the interference or control of any creditor of any such beneficiary, or be taken or reached by any legal or equitable process in satisfaction of any debt or liability of such beneficiary prior to its actual receipt by the beneficiary. VII. In the event that any beneficiary or legatee of any trust estate, by reason of illness, age, incapacity or other cause, shall, in my Trustee's opinion, be unable properly to receive and disburse the income or principal to which he may be entitled, then my said Trustee, in his sole discretion, shall pay and apply the income and principal due such benefi- ciary or legatee to his comfortable maintenance and support, without the intervention of any guardian or committee and without being required to apply to any court for leave to make such payments. The powers exercised under this provision shall rest solely in the discretion of my Trustee. VIII. My Executor shall pay out of the residue of my estate as an expense of administration all estate taxes, inher- itance taxes and other death taxes of any nature which may be imposed upon or with respect to the following: ae Co De Any devise, legacy or appointment made in this Will; Any real or personal property which at my death my said husband and I may own in any form of co-owner- ship; Any life insurance upon my life which may be payable to my said husband or to my said child or children. Any gifts which I have made or may make during my lifetime to my said husband or to my said child or children. In the absolute discretion of my Executor, he may pay such taxes immediately, or may postpone the time of pay- ment of taxes on future or remainder interests until posses- sion accrues to the beneficiaries. IX. I give to my Trustee the following powers, in addi- tion to and not in limitation of common law and statutory powers: ae To retain any property, real or personal which Trust- ee may receive as Trustee, even though such property (by reason of its character, amount, proportion to the total trust estate or otherwise) would not be considered appropriate for a fiduciary apart from this provision. To sell, exchange, give options upon, partition or otherwise dispose of any property which Trustee may hold from time to time, at public or private sale or Ce De Ee Fo Ge otherwise, for cash or other consideration or on credit, and upon such terms and such considerations as Trustee shall see fit, and to transfer and convey the same free of all trust. To invest and reinvest the trust estate from time to time in any property, real or personal, including securities of domestic and foreign corporations and investment trusts, bonds, preferred stocks, common stocks (whether fiduciary or non-fiduciary), mortgag- es, mortgage participations, even though such invest- ment (by reason of its character, amount, proportion to the total trust estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision. To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, to such persons, firms or corporations as Trustee shall think fit. In dividing into separate trusts or shares or in distributing same, to divide or distribute in cash, in kind or partly in cash and partly in kind, as Trustee thinks fit. For purposes of division or distribution, to value the trust estate and any part thereof, reasonably and in good faith, and such valuation shall be conclusive upon all parties. To whatever extent division or distribution is made in kind, my Trustee shall, so far as Trustee finds practicable, allocate to the respective beneficia- ries approximately proportionate amounts of each kind of security or other property in the trust estate. To use his discretion to elect the most propitious settlement option with regard to any qualified em- ployee benefit plans available to me at my death so long as such election shall be in accordance with the Plan's Administrative Committee or Administrator as the case may be. To borrow money without liability on the part of the lenders to see to the application thereof, and to mortgage or pledge any real or personal property. I give to my Executor, in addition to and not in limitation of common law and statutory powers, all of the powers and discretions given to my said Trustee in Paragraph IX. hereof. All such powers and discretions may be exercised by my Trustee or by my Executor without application to any court. XI. I direct that no bond or other security be required of my said Executor or Trustee in any jurisdiction in which they or either of them may act. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of ~ , 1992, to this My Last Will and Testament typewritten on ten (10) sheets of paper (including witnesses' signatures). /~/J~v/ ~ .7>,~:~5,~..~ ~ (SEAL) RUTN S i LEHN~.R' S. LEHNER declared unto us, the undersigned, that the forego- ing instrument was her Last Will and Testament, and she re- quested us to act as witnesses to the same and to her signa- ture thereon. She thereupon signed this Will in our pres- ence, we all being present at the same time, and we now, on the same date, at her request and in her presence and in the presence of each other, hereunto subscribe our names as wit- nesses. And each of us declares that he believes this Testatrix to be of sound mind and memory. Address Address 8 COMMONWEALTH OF PENNSYLVANIA~ COUNTY OF /~_~,~/~-/~z/zj : SS. I, RUTH S. LEHNER, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified accord- ing to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~/~' ~-"/' .~-L~ RUT R Sworn or affirmed to and acknowledged before me, by RUT~ S. LERNER, the Testatrix, this of ~ . , 1992. Not~A~:~Ublic (SEAL) My Commission Expires: NOTARIAL SEAt. A. ERNICO, NOTARY PUBLIC IIAflmJmJItG, DAUPHIN COUNTY, PA. COMMO~EALTH OF PE~SYLVANIA: ss. C0 TY 0F We, ~/~~~ and ~ ~'?c ~z. ~~c , the witnesses whose names are signed to the foregoing instru- ment, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witness- es; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by ~--~/~ 2~.~_~,,r~ Public ~' My Commission Expires: , 1992. NOTARIAL SEAL ] JEIRtEY & ERNICO, NOTARY PUBLIC HARRISBURG, DAUPHIN COUNTY. PA. MY COMMISSION ExpIRES SEPT. lO, 1994 10 RUTH S. LEHNER HETRICK, ZALESKI, ERNiCO & PIERCE, P.C. 10 SOUTH MARKET SQUARE POST OFFICE BOX 1265 HARRISBURG, PENNSYLVANIA 17108-1265 Name of Decedent: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Date of Death: wi. No. o,V,, o 3 - Ol e, oo To the Register: Admin. No. /gS"-/o~ &x; / I certify that notice of (beneficial interest) estate .a~dministration 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 ~v~'t'~-r~l 'Tt ~oo¥ : Name Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Signature Name ~ ~ _..~ iFd~.~ ~M'a~ ~-~a-/A t~ Address 7 ~;~ r~lc~Ct::;L~4.7 r~i V~--- Telephone ({O {)O 3~'~c~ --- {~.~, ~ Capacity: L~Personal Representative Counsel for personal representative COMMONWEALTH OW PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004167 WEIDEMANN SUSAN INGRAM 7 KIRKOLDY DRIVE WEST CHESTER, PA 19382 ........ fold ESTATE INFORMATION: SSN: 185-10-8061 FILE NUMBER: 2103- 1000 DECEDENT NAME: LEHNER RUTH S )ATE OF PAYMENT: 07/16/2004 POSTMARK DATE: 07/14/2004 COUNTY: CUMBERLAND DATE OF DEATH: 11 / 14/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,636.25 REMARKS: TOTAL AMOUNT PAID: $3,636.25 SEAL CHECK# 49163 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS LAST WILL AND TESTAMENT OF RUTR S. LERNER I, RUTH S.. LERNER, presently of Upper Allen Township, County of Cumberland, Commonwealth of Pennsylvania, being of sound mind and disposing memory, realizing the uncer- tainty of this life, but with confidence in God and trust in His Son, my Lord and Savior, Jesus christ, who died for my sins upon the cross, and rose again to justify me and give me eternal life, do hereby make, publish and declare this to be my Last Will and Testament, revoking any and all previous wills and Codicils, and hereby will and dispose of all of the property which I own at my death in the following manner: I. As Executor of this my Will I name and nominate my husband, Samuel H. Lehner; if he shall for any reason fail or be unable to serve as Executor, either before or during his service as Executor, then I name my son, Samuel R. Lehner, as Executor. II. I direct that my debts and the expenses of my last illness and funeral shall be paid by my Executor as soon after my decease as may be convenient. !II. All of my automobilesr household and persona] ef- fects and other tangible personalty of like nature, together with insurance thereon, I give to my husband, Samuel H. Lehner, if he shall survive me by a period of thirty (30) days; but if my said husband does not so survive me, then equally to such of my children as so survive me to be divided among them as they may determine, or, should they be unable to agree, as my Executor may decide. IV. If my said husband shall survive me for a period of thirty (30) days, I devise and bequeath unto my said husband, outright and absolutely, all the rest, residue and remainder of my estate, real and personal and mixed, including any prop- erty over which I may have any power of appointment. V. If my said husband shall fail to survive me for the said period of thirty (30) days, then I bequeath and devise all the rest, residue and remainder of my Estate, real and personal and mixed, including any property over which I may have any power of appointment, in two equal shares. One such share shall be given unto my son, Samuel R. Lehner, or his issue, per sti~pep. The other such share shall be for the benefit of my daughter, Sonia R. Bricker, or her issue, ~ stirpep; provided, however, that all but $5,000.00 of the share for my daughter, Sonia R. Bricker, shall be held, in trust, by the First Bank and Trust Company of Mechanicsburg, Pennsylvania, under and subject to the provisions set forth hereinbelow: A. As soon as may be convenient after my death, my Executor shall pay to my said daughter, if she shall survive my husband and me, out of the share for my said daughter, the sum of $5,000.00. All the remain- ing funds shall be distributed to the First Bank and Trust Company of Mechanicsburg, Pennsylvania, in trust for my said daughter, subject to the provi- sions for distribution set forth below. In the event that my said daughter should predecease me, my Executor and Trustee shall distribute the gift for my said daughter and her issue in accordance with %he provisions of paragraph V.D. below. B. My said Trustee shall distribute the income of the Trust for my said daughter unto my daughter at least quarter-annually, during the period of the Trust. The Trust shall continue during my daugh- ter's lifetime until her 65th birthday. If my daugh- ter shall predecease her 65th birthday, the provi- sions for disbribution set forth below shall take effect. C. During the period of the said Trust for my said daughter, my said Trustee shall apply so much of the principal of the said Trust as is, in the sole dis- cretion of my said Trustee, necessary for the bene- fit, support and maintenance of my said daughter. My Trustee shall take into consideration when deter- mining whether or not to make any principal distribu- tions to my said daughter, whether or not she has any other source or sources of funds from which she might support and care for herself. My Trustee shall also attempt to retain the funds in trust for serious illnesses and times of extreme financial need of my said daughter. D. If my said daughter shall die at any time during the continuance of this Trust, leaving issue then surviving, the principal and accumulated income, if any, of this Trust, for this said beneficiary shall be paid over to her said issue, per stirpes; pro- vided, however, that if any of said issue be under the age of 18 years my said Trustee shall apply the income and principal of their respective shares, in my said Trustee's sole discretion, for the benefit, support, maintenance and education, of such issue, without the intervention of a guardian. E. Should the shares of a beneficiary, in the opin- ion of my Trustee, be or become too small to warrant the placing or continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee may pay such share absolutely to the person or institution maintainiDg the beneficiary, or may deposit such share in the beneficiary's name in a savings account of my Trust- ee's choosing, payable to the beneficiary at majori- ty. VI. No principal or income payable or to become payable under this Will or under any Trust created by this Will shall be subject to anticipation or assignment by any beneficiary thereof or to attachment by or to the interference or control of any creditor of any such beneficiary, or be taken or reached by any legal or equitable process in satisfaction of any debt or liability of such beneficiary prior to its actual receipt by the beneficiary. VII. In the event that any beneficiary or legatee of any trust estate, by reason of illness, age, incapacity or other cause, shall, in my Trustee's opinion, be unable properly to receive and disburse the income or principal to which be may be entitled, then my said Trustee, in his sole discretion, shall pay and apply the income and principal due such benefi- ciary or legatee to his comfortable maintenance and support, without the intervention of any ~uardian or committee and without being required to apply to any court for leave to make such payments. The powers exercised under this provision shall rest solely in the discretion of my Trustee. VIII. My Executor shall pay out of the residue of my estate as an expense of administration all estate taxes, inher- itance taxes and other death taxes of any nature which may be imposed upon or with respect to the following: Any devise, legacy or appointment made in this Will; Any real or personal property which at my death my said husband and I may own in any form of co-owner- ship; Any life insurance upon my life which may be payable to my said husband or to my said child or children. Any gifts which I have made or may make during my lifetime to my said husband or to my said child or children. In the absolute discretion of my Executor, he may pay such taxes immediately, or may postpone the time of pay- ment of taxes on future or remainder interests until posses- sion accrues to the beneficiaries. IX. I give to my Trustee the following powers, in addi- ti. on to and not in limitation of common law and statutory powers: ne To retain any property, real or personal which Trust- ee may receive as Trustee, even though such property (by reason of its character, amount, proportion to the total trust estate or otherwise) would not be considered appropriate for a fiduciary apart from this provision. To sell, e×change, give options upon, partition or otherwise dispose of any property which Trustee may hold from time to time, at public or private sale or 5 De otherwise, for cash or other consideration or on credit, and upon such terms and such considerations as Trustee shall see fit, and to transfer and convey the same free of all trust. To invest and reinvest the trust estate from time to time in any property, real or personal, including securities of domestic and foreign corporations and investment trusts, bonds, preferred stocks, common stocks (whether fiduciary or non-fiduciary), mortgag- es, mortgage participations, even though such invest- ment (by reason of its character, amount, proportion to the total trust estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision. To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, to such persons, firms or corporations as Trustee shall think fit. In dividing into separate trusts or shares or in distributing same, to divide or distribute in cash, in kind or partly in cash and partly in kind, as Trustee thinks fit. For purposes of division or distribution, to value the trust estate and~ any part thereof, reasonably and in good faith, and such valuation shall be conclusive upon all parties. To whatever extent division or distribution is made in kind, my Trustee shall, so far as Trustee finds practicable, allocate to the respective beneficia- ries approximately proportionate amounts of each kind of security or other property in the trust estate. To use his discretion to elect the most propitious settlement option with regard to any qualified em- ployee benefit plans available to me at my death so long as such election shall be in accordance with the Plan's Administrative committee or Administrator as the case may be. To borrow money without liability on the part of the lenders %o see to the application thereofr and to mortgage or pledge any real or personal property. I give to my Executor, in addition to and not in limitation of common law and statutory powers, all of the 6 powers and discretions given to my said Trustee in Paragraph IX. hereof. All such powers and discretions may be exercised by my Trustee or by my Executor without application to any court. XI. I direct that no bond or other security be required of my sa~d Executor or Trustee in any jurisdiction in which they or either of them may act. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ... day of /l~'~'~i , 1992, to this My Last Will and Testament typewritten on ten (10) sheets of paper (including witnesses' signatures). .... ~ 1992 RUTH On the day of ~.~ , , S. LEHNER declared unto us, the undersigned, that the forego- ing instrument was her Last Will and Testament, and she re- quested us to act as witnesses to the same and to her signa- ture thereon. She thereupon signed this Will in our pres- ence, we all being present at the same time, and we now, on the same date, at her request and in her presence and in the presence of each other, hereunto subscribe our names as wit- nesses. And each of us declares that he believes this Testatrix to be of sound mind and memory. Address Address COMMONWEALTH OF PENNSYLVANIA.', C0U TY or : I, RUTH S. LEHNER, Testatrix, whose name is signed to the foregoing instrument, having been duly qualified accord- ing to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by RUTH S. LEHNER, the Testatrix, N o ta~y-<Pub 1 i c · 1992. (SEAL) My Commission Expires: 9 COMMONWEALTH OF PENNSYLVANIA: · ... /? ss. COUNTY OF ~f ~,~ ~.?~:~c~/ : the witnesses whose names are signed to the foregoing instru- ment, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witness- es; an~ that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by ~ Z~.?I/~.,~ ..... th~s ~ day of ~. ~ Public ~- ) My Co~ission Expires: , 1992. NOIRRIAL ~ERL ~ a. ~Rm~ NOTRRY ~UBUC [ KalIRISBUI~ DAUPRIf~ COUN'I*Y, PA. 10 CODICIL TO LAST WILL AND TEST~NT OF RUTH S. LEHNER I, RUTH S. L~ItlNFEI~, of Upper Allen Township, Cvmberland County, Pennsylvania, being of sound mind and disposing memory, realizing the uncertainty of this life, do hereby make, publish and declare this to be my Codicil amending my Last Will and Testament dated March 9, 1992, as follows: I. I acknowledge with deep regret the death of my husband, SAMUEL H. LEHNEIL I hereby amend my said Last Will and Testament in paragraph I thereof by naming my granddaughter, SUSAN INGRAM WEIDEMANN, of West Chester, Pennsylvania as my Executor and acknowledge my desire that my son, SAMUEL IL LEHNER, shall continue to be named as successor Executor. II. I hereby make the following modifications and amendments to paragraph V of my said Will with reference to the trust for my daughter, SONIA R. KASSAB, (previously referred to as Sonia R. Bricker): A. I hereby revoke the appointment of the First Bank and Trust Company of Mechanicsburg as Trustee of the Trust for my said daughter and appoint, as Trustee of the Trust for my said daughter, my granddaughter, SUSAN INGRAM WEIDEMANN. B. I further amend paragraph V.B. of my said Will by authorizing my Trustee to distribute the income only to my said daughter during her natural life subject to the further terms and provisions set forth hereinbelow: 1. I specifically revoke the previous provision terminating the Trust when my said daughter attained the age of sixty-five (65) years. IH. In all other respects I hereby confirm and ratify my said Last Will and Testament dated March 9, 1992. IN WITNESS WHEREOF, I have hereunder set my hand and seal this_ day of_ b'/~ ~' ~'~ _, 1998. Signed, sealed, published and declared by the above named RUTH S. LEHNER as and for a Codicil to her last Will, in the presence of us and each of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and year last above written. - 2 - COMMONWEALTH OF PENNSYLVANIA · ~'-) : SS: I, RUTH S. LEHNER, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that ! signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn to and subscribed before me this. oC:'~-~'day of ~/~c/? ,~ ~, Not~y Public Jetfrey A, Errdco, Nola{¥ Public Harrisburg, Dauphin County, PA / My Commission Expires: (SEAL) AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : Witnesses whose n_nmes are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix, RUTH S. LEHNER, sign and execute the instrument as her Last Will and Testament, that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness Witness Sworn to and subscribed before me this · ~'~-_~day of ~--, 1998. ~.-'~r -'Notary Public My Commission Expires: (SEAL) ~"~'~,al ~, ' ~ Jeffrey A. Ernico, NotaTy Pub~i~ ~ ~ Harflsburg. Dauphin OountY, PA ~ - 4 - 141756._1 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9826690 No. Local Registrar Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Name of Decedent: Date of Death: Will No.: STATUS REPORT UNDER RULE 6.12 ~oo'~ - OlOOO Admin. No.: ~l -O 3 - I coo Pursuant to Rule 6.12 of the Suprwme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes No E] If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the~ersonal representative file a final account with the Court? b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ~] No [--] Co Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the. Orphans' Court a~d may be attached to this report. Signature Address Telephone No. Capacity: ~] Personal Representative [--] Counsel for personal representative REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 2 1 COUNTY CODE OFFICIAL USE ONLY -- 0 3 i 0 0 0 YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITYNUMBER Z t.ehner, Ruth S. 185-10-8061 U.I DATE Of DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR t"t THIS RETURN MUST BE FILED IN DUPLICATE WITH THE U.I 11/14,/2003 04,/10/1917 REGISTER OF WILLS LU (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z XL~ 1. Odginal Return I I 2. Supplemental Return F'--'] 4. Limited Estate [~ 4a. Future Interest Compromise (date of death after 12-12-82) ~---]6. Decedent Died Testate (Attach copy of Will) ~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~-~9. Litigation Proceeds Received Z I I 3. Remainder Retum (date of death pdor to 12-13-82) ~]5. Federal Estate Tax Return Required __ 8. Total NumberofSafe Deposit Boxes ~---~10. Spousal Poverty Credit (date of death between 12-31-91 a~ 1-1-95) [~ 1 1. Election to tax under Sec. 9113(A)(Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Susan Ingram Weidemann FIRM NAME (If Applicable) TELEPHONE NUMBER 610-399-1266 7 Kirkcaldy Drive West Chester, PA 19382-7285 1. Real Estate (Schedule A) (1) :2. Stocks and Bonds (Schedule B) (2) :3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) ['~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule ~) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 3. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 71,899. :', 0.~ 2,500.00 (8) 6,04`6.08 33.21 (11) (12) (13) 86,884`.94` 6,079.29 80,805.65 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 80,805.65 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 1 5. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 1 7. Amount of Line 14 taxable at sibling rate 1 8. Amount of Line 14 taxable at collateral rate. 9. Tax Due 20. x.o __ (15) 80,805.65 x.o 45 (16) x .12 (17) x .15 (18) (19) 3,636.25 3,636.25 U.I ~Y > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3w,6481.000 Decedent's Complete Address: s'1~1:: i ADDRESS 2461 Scotland Road CITY Chambersburg Tax Payments and Credits: 1, Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B, Prior Payments C. Discount 0o00 0.00 0o00 0.00 0.00 ISTATE (1) ZiP 17201 3,636.25 Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3,636.25 A. Enter the interest on the tax due. (5A). B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Pa to: REGISTEROFWILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 3,636.25 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... r~ E~ b. retain the right to designate who shall use the property transferred or its income; ......... r~ I'~ 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? ............................ ['---I [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ~ [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a benef ciary designation? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my know~edge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN ~.13~E OF PERSON RESPONSIBLE FOR FILING RETURN DATE 7 Kirkcaldy Drive West Chester, PA 19382-7285 SIC¢,I~jlATURE OF PR_~j~..~FC~ O ."2, :UR ,~ :.".!;~PRESE~TATlYE ,/~.~...~ ..... ~..~ DATE · ADDRESS 06/21/2004 118 Charles Drive Havertown, PA 19083-1009 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. § 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return am 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 ora natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 REV-1503~ EX .: (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Ruth S. Lehner 21-03-1000 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPllON 941.871 shares Realty Income Cor~ 9 $40.29/share 8,795.798 shares MFS High-Income Fund Class A @ $3.86/share TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE OF DEATH 37,947.98 33,951.78 $ 71,899.76 3W4696 1.000 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER RUth S. Lehner 21-03-1000 Include the proceeds of litigation and the date the proceeds were received by the estate. Ail property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 2 3 4 5 6 3W46AD 1.000 DESCRIPTION ING Classic Money Fund Community Banks a/c # 6200248641 PNC Bank a/c # 50-7009-9838 M & T Bank a/c # 951180369 GE CaDital Assurance - insurance reimbursement ShiDDensburg Health Care - fee reimbursement TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 454.44 66.01 648.86 6,630.76 1,890.00 2,795.11 12,485.18 REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruth S. Lehner 21-03-1000 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INO_UO~ T~E NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT ANO DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER, ATrACHA COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST CF APPUCABLE} VALUE 1. Civil service life insurance 2,500.00 100 0 2,500.00 TOTAL (Aisc enter on line 7, Recapitulation) $ 2,50 0.0 0 (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 REv-f511'EX ~- (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ruth S. Lehner 21-03-1000 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 1. 2 3 5. 6. 7. FUNERAL EXPENSES: Kelso-Cornelius Funeral Home, LTD. The Butcher Shoppe (Funeral luncheon) Chambersburg Church ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Susan 'rngram Weide.,~ta. nn Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 7 Kirkc&ldy Drive City West Chester StatePA Zip19382-7285 Year(s) Commission Paid: 2004, Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees ExDenses State__ Zip. of liquidating and disbursing personal property TOTAL (Also enter on line 9, Recapitulation) $ 163.00 202.08 200.00 4,000.00 181.50 4`00.00 575.00 324`.50 6,04`6.08 3W46AG 1.000 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Ruth S. Lehner 21-03-1000 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION Medications TOTAL (Also enter on line 10, Recapitulation) $ VALUE AT DATE OF DEATH 33.21 33.21 3W46AH 1000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Ruth S. Lehner 21-03-1000 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS QF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1 1 2 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Samuel Lehner 2461 Scotland Road Chambersburg, PA 17 Sonia Bricker 3364 Colby Lane Dover, PA 17315 Son Daughter 40,402.83 40,402.82 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 $ 3W46Ar 1.000 (If more space is needed, insert additional sheets of the same size) 3-5o/3~o 18 2 3 SUSAN INGRAM WEIDEMANN 7 KIRKCALDY DR. ~/ f~:~y WEST CHESTER, PA 19382 ..~../ ~ Fi~ ~ ~1 ~k ~l~k~~ fi~tunion.oom ~ rf~NIU~',~ om. o7~ ~ o3~ooo~o3 ) ~ Glenda Farner Strasbaugh Register of Wills & Clerk of the Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esquire Solicitor OFFICES OF One Courthouse Square Carlisle, Pa. 17013 (717) 240-6345 FAX (717) 240-7797 ¢ount~, of 6umt~erlan~ October 13, 2004 Susan Ingram Weidemann 7 Kirkcaldy Drive West Chester, PA 19382-7285 1N RE: Estate of Ruth S. Lehner File No. 21-03-1000 Dear Ms. Weidemann: This letter is in response to your telephone conversation with Margie Wevodau regarding the additional probate fees due on the above referenced estate. Upon consultation with our solicitor, it is our position that the additional probate fee of $120.00 is due. You are being invoiced as executrix of the estate as it is your fiduciary responsibility to see that all monies owed are paid. If you have any questions or concerns, please feel free to call. Respectfully, Glenda Famer Strasbaugh Register of Wills and Clerk of the Orphans' Court GFS:maw BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. ZeO6D1 HARR/SBURG, PA 171Z8-06~ CONNONWEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTICE OF /NHER/TANCE TAX APPRAISENENT, ALLOWANCE OR D/SALLOWANCE OF DEDUCT/ONS AND ASSESSNENT OF TAX ;,_ DATE 09-Z7-ZO0~ t ESTATE OF LEHNER ~-- ~ DATE OF DEATH 11-1~-Z003 ~-~ '~' FILE NUHBER 21 03-1000 '~* COUNTY CUH]~ E R L AND SUSAN TN61~H WE~AN. AC" 101 7 KTRKCALDY DR ~ ~' I Amoun~ Rem i'l:'l:ed NEST CHESTER PA 19382 REV-1;~i7 EX &FP (01-03) RUTH S HAKE CHECK PAYABLE AND RENXT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF LEHNER RUTH S FZLE NO. 21 03-1000 ACN 101 DATE 09-Z7-ZO0~ TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVAT]:ON CONCERN]:NG FUTURE ZNTEREST- SEE REVERSE APPRAISED VALUE OF RETURN BASED ON= ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~nersh/p In~eres~ (Schedule C) ($) 4. Hor~gages/No~es Recelvebla (Schedule D) (4) 5. Cash/Bank Depos/~s/H/sc. Personal Proper~y (Schedule E) (5) 6. Jo/n~ly O~ned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTZONS AND EXENPTIONS: 9. Funeral Expenses/Ada. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gage L/ab/1/~/es/L/ens (Schedule I) (10) 11. To~al Deduc~/ons 12. Ne~ Value of Tax Re~urn 15. 14. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Ne~ Value of Es~a~e Sub~ec~ ~o Tax .00 71.,899.76 .00 .00 1Zzi85.18 .00 2/500.00 (8) 6,0~.6.08 33.Z1 NOTE: To /nsure proper cred/~ ~o your account, subm/~ ~he upper por~/on of ~his form ~/~h your ~ax payment. NOTE: Zf an assess, ant ,as issued previously, 11nes 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. 86,88~.9~ ANOUNT PAID ASSESSNENT OF TAX: 15. Amoun~ of L/ne 14 a~ Spouse1 ra~e 16. Amoun~ of L/ne 14 ~axable a~ Lineal/Class A ra~e 17. Aeoun~ of L/ne 14 a~ S/bl/ng ra~e 18. Amoun* of Line 14 ~axable a~ Collateral/Class B re*e 19. Pr/nc/pal Tax Due TAX CREDXTS: PAYHENT RECEIPT' DISCOUNT (+} DATE NUNBER ZNTEREST/PEN PAID (-) 07-1~-200~ CD00~67 .00 3,636 .Z5 IF PA/D AFTER DATE ZNDXCATED, SEE REVERSE FOR CALCULATION OF ADDIT/ONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE 3,636.00.00.00. Z5 ~/-~ IF TOTAL DUE IS REFLECTED AS A "CRED]:T' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REnU:]:RED. . O0 x O0 = . O0 80,805.65 x 0~5= 3,636.25 . O0 x 12 = . O0 . O0 x 15 = .00 (19)= 3,636.Z5 (11) /~ .079.29 (12) 80,805.65 (15) . O0 (14) 80,805.65 18 and 19 Nill RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11) 1981 -- if any future interest in the estate is transferred in possession ar enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Cemmon#ealth hereby expressly reserves the rlght to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any such future interest. To ~ulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF #ILLS, 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-1315). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices) or by calling the special 24-hour anseering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied eith the appraisement, allowance, or disallowance of 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: --eritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue) Bureau of Individual Taxes, ATTN: Post Assessment Review Unit) Dept. 180601, Harrisburg) PA 17128-0801 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death) a five percent (5Z) discount of the tax paid is alloeed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed) and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the 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 became delinquent before January 1, 1982 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1) 1982 will bear interest at a rate which ail1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor ~ 201 .000548 ~'~8-1991 111 .000301 ~ 9X .000147 1983 161 .000438 1991 91 .000247 2002 6Z .000164 1984 llZ .000301 1993-1994 72 .00019Z 2003 51 .000137 1985 131 .000356 1995-1998 92 .000247 2004 41 .000110 1986 102 .000274 1999 72 .000192 1987 lOZ .000274 ZOO0 7Z .000192 --Interest is calculated as folloes: INTEREST = BALANCE OF 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 bo calculated. KlrnS.Sohonage,Esq Solicitor ~~ 0/\ 6-SCY Glenda Farner Slrasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 14 10/01/2004 Lehner. Ruth S, 21-03-1000 Susan Ingram Weidmemann 7 Kirkcaldy Drive cop West Chesler, PA 19382-7285 Qty 1 Fee Description Additional Probate Fee Total 120.00 $120.00 Total: $120.00 ?AW I :):'r\ 0 ~ tSrJtM8 UAJ s; f?D s s ould be made payable to the Register of Wills. Please return one copy of this invoice with your payment. Thank you. ~~ :wf M;/,