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Home My WebLink About03-0905PETITION FOR PROBATE and GRANT OF LETTERS Estate of MCPHERSON, EDWARD A., Deceased. No. To: Register of Wills for Cumberland County, Pennsylvania Social Security No. 179-30-3130 The Petition of the undersigned respectfully represents that: Your Petitioner, who is 18 years of age or older and the Executrix named in the Last Will and Testament of the above decedent, dated October 20, 2003. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his principal residence at 66 Pine Hill Road, Enola, East Pennsboro Township, Cumberland County, Pennsylvania. Decedent, then 65 years of age, died October 21, 2003, at 66 Pine Hill Road, Enola, East Pennsboro Township, Cumberland County, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: N/A. Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: East Pennsboro Township, Cumberland County, Pennsylvania $ $ $ $ $ Total $ 75,000.00 175,00.00 250,000.00 WHEREFORE, Petitioner respectfully requests the probate of the Last Will and Testament presented herewith and the grant of letters TESTAMENTARY thereon. Cheryl A. Mowery, Executr~ 7 Smith Road Gardners, Pennsylvania 17324 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS COUNTY OF CUMBERLAND ) The Petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the lmowledge and belief of Petitioner and that as personal representative of the above decedent Petitioner will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~iA~. o 1. before me this 29th day of Che wery October 21) 03 Donna 1~I. Otto, 1st 12~puty-]~egis~r..~~5! NO. 21-2003-905 Estate of Edward A. McPherson DECREE OF PROBATE AND GRANT OF LETTERS AND NOW October 31sto ,2003, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated October 20, 2003 described therein be admitted to probate and filed of record as the last will of EDWARD A. MCPHERSON; and Letters Testamentary are hereby granted to Cheryl A. Mowery. FEES Probate, Letters, Etc ............ Short Certificate(s) ..20. ...... $ 60.00 ~..x-Pa§es.. (.7)$ 21,00 JCP $ 10.00 TOTAL $ 361.00 Filed....Oq...t..o..b..e..r....3. l.s..t..,....2..0.9.3. ...................... Call Attorney then put in Prothonotary attorneys file. on 10/31/03 Register ofWills Donna M. Ot~:o,ist l~uty '~ - ,, Attorney I.D. No. 57976 19 Brookwood Avenue, Suite 106 Carlisle, Pennsylvania 17103-9142 (717) 249-5373 F:\User Folder\Firm Docs\Estates\3330-2pet.ltrs.wpd 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 F 9649062 No. Local Registrar Date ;43Rev 2/87 'NAME OF COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH [~EX I $(DCIAL SECURITY NUMBER Edward A. McPherson 2. Male ,. 179 --30 --3130 : 9/12/38 West~Fairview,~[] E~O~,~[] ~[] ~ ~. I~- ~ a. Ik. ] COUNTY OF OEATH crib. I~)RO. llNP OF DEATH I FACILITY NAME (if no{ ,iSldUiKxl. g~ saeei a~cl numb~ Cumberland . Pennsboro tw~,, 66 Pine Hill Rd, Enola,Pa .~.~.~. 1,~ White .... ~enerator & Star~e~~ I , ~ /. ~ ] ~) ~"~"~) ,,,. ~el~-emploveed ~,~. ~ .... i~ ~,, ~,a ~ UDk ( ..... ~ [,. Divorced 66 Pine Hi .... ]~i[~ -..~. Fennsylvanza ~ ,~.~.~ East Pennsboro ,,.Enola, Pa 17025 ,B. James Mc Pherson INFORMANT'S NAME (Type/PfC) ..~,. Cheryl A. Mowery 5:10 P'M. [,,. Oct 21, 2003 DUE ~ (~ ~ A C~ENCE ~: ~ I ,,. Viola Muckler INfORmANT'S MASJNG AOORESS {S~e~, C~y/~mm, ~a~, Z~ Code) ~. 7 Smith Rd., Gardners. Pa 17324 •[,,,uct 24, 2003 I St. John's Cemetery [Shiremanstown, Pa · I2'¢- 121d. LICENSE NUMBER NAME AN~ AOORES~ O~ r-ACIUTY 22B. F.D.011897-L ~.ullivan FH,51 N. Enola Dr, Enola, Pa UCENSE.UMBER 123b- [z'~. 17. LICENSE NUId ~BE.~ ,../'% DATE ~HED (Monm. Day. NAME AND ADORE~ OF PERSON W COMPt. ETEO CAUS~ OF DEATH 0~em 27) Type ~ P,im ~'~ - Tf- r O ~...4- ~c- ~ . DATE FILED(M~11 Day. Yew) 21-2003-905 LAST WILL AND TESTAMENT OF EDWARD A. MCPHERSON I, EDWARD A. McPHERSON, of 66 Pine Hill Road, Enola, East Pennsboro Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils heretofore made by me. 1 I order and direct my personal representative hereinafter named to pay all of my just debts, funeral expenses and expenses involved or connected with the administration of my estate as soon after my death as is reasonably possible. However, my personal representative need not accelerate and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. IfI do not own a burial plot or a grave marker at the time of my death, I authorize my personal representative, in his, her or its sole discretion, to purchase a burial plot and to erect a suitable grave marker at my grave, and to expend sums from my estate for this purpose. 2 I give, devise and bequeath the rest, residue and remainder of my estate, together with all insurance proceeds thereon of whatever nature and wheresoever situate as follows: A. I direct that my personal property shall be sold at auction. B. I direct that my personal property that is part of ED'S GENERATOR SERVICE be sold at auction. Page 1 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON C. I direct that all real property I own at the time of my death, including 66 Pine Hill Road, Enola, Pennsylvania, and 69 Pine Hill Road, Enola, Pennsylvania, be sold through a realtor to be chosen by my personal representative, hereinafter named. However, my sister in law, JOAN C. McPI-IEARSON, of Enola, Cumberland County, Pennsylvania, shall be granted a one year life estate to remain in 66 Pine Hill Road, Enola, Pennsylvania. 3 I give, devise and bequeath the rest, residue and remainder of my estate together with all insurance proceeds thereon of whatsoever nature and wheresoever situate in equal shares to my daughters, JOANNE M. KIDMAN, of Enola, Cumberland County, Pennsylvania, CHERYL A. MOWERY, of Gardners, Cumberland County, Pennsylvania, GWEN R. WALDON, of Walnut Bottom, Cumberland County, Pennsylvania and CINDY J. MILLER, of Shippensburg, Cumberland County, Pennsylvania, who survive me by sixty (60) days per stirpes. It is further my desire that my personal representative, after consultation with any heir or heirs of mine who survive me, and in his, her or its own discretion, choose such articles from my tangible personal property (exclusive of cash, stock certificates, bonds, and all other tangible evidences of intangible personal property) as he, she or it believes will be useful to such heir or heirs or desirable for him or her or them to have, either from a sentimental point of view or otherwise, and to deliver such articles to such heir or heirs or among such heirs in equal or unequal shares as determined by the further exercise of his, her or its discretion, provided no other heir objects to the distribution. All tangible personal property not so distributed is to be sold, either publicly or privately, by my personal representative, adding the proceeds of such sale or sales to my residuary estate and to be disposed of in equal shares among my surviving heirs after payment of my estate debts, taking into account the tangible personal property otherwise provided to them. Page 2 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON 4 Any devise or distribution under this Last Will and Testament which is payable to any beneficiary who may be under THIRTY (30) years of age or, in the judgment of my personal representative, mentally disabled, shall be held in a separate trust by my daughter, CHERYL A. MOWERY, or in the event that she is unable or unwilling to serve as Trustee, I name, constitute and appoint my sister-in-law, JOAN C. McPHERSON, of Enola, Cumberland County, Pennsylvania, or in the event that she is unable or unwilling to serve as Alternate Trustee, I name, constitute and appoint my son-in-law, GARY MOWERY, of Gardners, Cumberland County, Pennsylvania, as Alternate Trustee until such beneficiary reaches THIRTY (30) years of age during such period of disability. In the case of a beneficiary under THIRTY (30) years of age, the Trustee may distribute the entire remaining balance o fprincipal and accumulated interest at or after attaining THIRTY (30) years o f a ge. During t he term o f a ny t rust created pursuant t o t his Paragraph, the Trustee i s authorized to expend and apply so much of the net income and principal of each such trust as the Trustee shall consider advisable for the health, maintenance, support, and education (including college education, undergraduate and graduate) of each such beneficiary until he or she attains THIRTY (30) years of age, or until all such amounts are paid out of trust. I direct that no Trustee shall be required to give or post bond for the faithful performance of the Trustee's duties in this or any other jurisdiction. 5 I grant my personal representative the following powers in addition to and not in limitation of such powers as my personal representative shall hold by law: (a) To retain all property received including the stock of any corporate fiduciary acting hereunder, provided such property remains productive. (b) To join in any corporation, partnership, recapitalization, merger, reorganization or voting trust plan; to delegate authority with respect thereto; to deposit investments Page 3 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON (c) (d) (e) (g) (h) (i) (J) under agreements and pay assessments; and generally to exercise all rights of investors, including but not limited to, the voting of shares. To manage, operate, repair, improve, mortgage or lease on any terms any real estate held or owned by my estate. To operate any business that I may own at my death. To invest any funds of my estate in any stocks, bonds, notes or other securities or property, real or personal, without regard to the principle of diversification or any other statute or general rule of law in his, her or its absolute discretion, it being my intention to give my personal representative the broadest investment powers possible, providing such investments do not unnecessarily prevent the prompt settlement of my estate. To sell or otherwise dispose of any property, real or personal, tangible or intangible, at a ny time forming a p art o f m y e state i n a ny manner a nd o n such terms a nd conditions as my personal representative shall see fit in his, her, or its absolute discretion. To borrow money for the payment of taxes or for any other proper purposes in the administration of my estate, and to mortgage or pledge estate assets as security. To compromise claims without court approval including, but not limited to, any controversies with the United States of America or the Commonwealth of Pennsylvania concerning estate and inheritance taxes on any interests that may pass under this my Last Will and Testament. To distribute in cash or in kind upon any division or distribution of my estate. To undertake any and all acts representative for the proper, settlement of my estate. deemed necessary and proper by my personal advantageous and prompt management of the Page 4 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON (k) In general, to exercise all powers in the management of my estate, which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as to him, her or it may seem best and to execute and deliver all instruments and to do all acts which he, she or it deems necessary or proper to carry out the purposes of this, my Last Will and Testament. 6 No interest of any beneficiary of my estate, either in income or in principal, shall be subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have the power in any manner to charge or encumber his interest either in income or principal, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my personal representative for the liability of such beneficiary. 7 I nominate, constitute and appoint my daughter, CHERYL A. MOWERY, as Executrix of this my Last Will and Testament. In the event my daughter, CIIERYL A. MOWERY, is deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint my sister-in-law, JOAN C. McPItERSON, as personal representative of this my Last Will and Testament. I direct that my personal representative shall not be required to give or post bond for the faithful performance of his, her or its duties in this or any other jurisdiction. 8 I hereby declare it to be my express desire that my personal representative employ Michael J. Hanfl, Esquire, of the law firm ofHanfl & Knight, P.C., of Cumberland County, Pennsylvania, for legal advice and assistance regarding this my Last Will and Testament, they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of Page 5 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON this instrument, the administration of my estate, and the execution of the powers herein mentioned. Any mention of Michael J. Hanft, Esquire and Hanft & Knight, P.C. in this my Last Will and Testament, is my free and voluntary act and through no influence by any person. IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament this 20th day of October, 2003. Page 6 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND · SS. I, Edward A. McPherson, the Testator 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. Edward A. McPh6rs~orr~ Z . , - ~, Sworn or affirmed and acknowledged before me by Edward A. McPherson, the Testator, this 20th day of October, 2003. Soulh IVliddN~t~-, Twp., Cumbedand County My ~ Expires Sept. 24, 2(X~ Page 7 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA · · SS. COUNTY OF CUMBERLAND · WE, ~e-~ /v//. $/~ v~ / ~z_ and r ..~X.m[4 [_. QtJc~ ,the witnesses whose names are attached to the foregoing document, being duly qualified according to law, do depose and say that we were present and saw Edward A. McPherson sign and execute the instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Last Will and Testament as witnesses and that to the best of our knowledge the Testator was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed and subscribed before me by .~_~/B/~ ]~ ~.- 20~'~ this 20th day of October, 2003· and ~Y (Jommk.%~ F-xpires Sept. 24, 2006 Member. Pennsy~a~ Associ~on Of Nola~ F:\User Folder\Firm Docs\Wills~3330-1eam. will.wpd Page 8 of 8 F:\User FolderkFirm Docs\Estates~3330-2cert.wpd CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: EDWARD A. MCPHERSON Date of Death: October 21, 2003 Will No. 2003-00905 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on November ~ , 2003. Name Address Joan C. McPherson Joanne M. Kidman Cheryl A. Mowery Gwen R. Waldon Cindy J. Miller 405 Center Street, Enola, Pennsylvania 17025 404 Huntington Avenue, Enola, Pennsylvania 17025 7 Smith Road, Gardners, Pennsylvania 17324 308 West Main Street, Walnut Bottom, Pennsylvania 17266 6 Highland Avenue, Shippensburg, Pennsylvania 17257 Notice has not been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: November 2. ! , 2003 HANFT & KNIGHT, P.C. Attorney I.D. No. 57976 19 Brookwood Avenue, Suite 106 Carlisle, Pennsylvania 17013-9142 Telephone (717) 249-5373 Capacity: Counsel forpersonal representatives -'-'"' REV-1500 c~v~.~,~.,~,,s,.v~,~,INHERITANCE TAX RETURN 0~'~-~ RESIDENT DECEDENT ~OECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL} FILE NUMBER 21 03 00905 $OCL~L SECURITY NUMBER McPherson, Edward A. 179-30-3130 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 10/21/2003 09/12/1938 REGISTER OF WILLS [] 1. Original Return [] 2. SupplementaI Retum [] 6. Decedent Died Testate (Attacfl copy [] 7. DecedentMaintalnedaUvingTrust(Attach [] 9. LifigationProcsq~dsReceived [] 10. SpousalPovertyC~edit(dateOfdeathbek,~een lAME Michael J. Hanft, Esquire [] 3. RemainderRetum(daeofdeahprio~to12.13.82) [] B. Federal Estate Tax Return Required -- 8. Total Number of Safe Deposit Boxes [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) ~IRM NAME (If ap01icable) Hanft & Knight, P.C. 'ELF. PHONE NUMBER 717/249-5373 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Propdetorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probata Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions(total Lines 9 & 10) 12. Net Value of Estate(Line 8 minus Line 11) COMPLETE MAILING ADDRESS 19 Brookwood Avenue, Suite 106 Carlisle, PA 17013 (1) 130,222.55 (2) None (3) None (4) None (5) 192,569.10 (6) None (7) 22,886.42 (9) 13,811.72 (lO) 4,921.28 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax(Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) (9) 345,678.07 (11) 18,733.00 (12) 326,945.07 (13) (14) 326,945.07 16,Amount of Line 14 taxable at lineal rate x .00 (15) 17.Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxabre at collateral rate 326,945.07 x .045 x .12 (16) 07) x .15 (18) 14,712.53 Copyright 2000 form software only The Lackner Group, Inc, Form REV-1500 EX (Rev. 6-00) 19. Tax Due (19) 14,712.53 Oecedent's Complete Address: STREET ADDRESS CITY 66 Pine Hill Road Enola ISTATE PA IZIP 17025 Tax Payments and Credits: 1. Tax Due (Page I Line 2. Credits/Payments A, Spousal Povedy Credit B. Prior Payments C. Discount 10,000.00 526.32 Total Credits (A + B + C) (1) 14,712.53 (2) 10,526.32 3. Intarest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5) 4,186.21 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + SA. This is theBALANCE DUE (5B) 4,18 6.21 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X' IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transforred; ............................................................................. ~ I b. retain the fight to designate who shall use the property transferred or its income; ................................ c. retain a reversionary interest; og ......................................................................................................... d. receive the promise for life of either payments, benefits or care?. .......................................................... 2. If death occurred after December 12, 1982, did decedent Imnsfer property within one year of death without receiving adequate consideration?. ................................................................................................................ [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death2 ....... [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probata 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. /,/- ,~//0t-cc4-'OCV-; ~F' Enola, PA 17025 "7~7o- 0/7/ I?lichael OF PREPARER OTHER THP*N REPRESENTATIVE ADDRESS 19 Brookwood Avenue, Suite 106 Carlisle, PA 17013 DATE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P,S. §9116 (a) (1,1) (ii)]. The statutedoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P,S, §9116 (a) (1,2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries Is 4,5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER McPhcrsnn, Edward A. 21 - 03 - 00905 All rea proper~ owned so · ¥ or as a tenant In common must be re.p. ortsd at fair market valu~air market value is defined as the pdce at which property would be excnanged between a willing buyer and a wining seller, neither being, compelled to buy or sell, both having reasonable knowledge of the relevant factsJteal property which is Jointly-owned with right oT survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH I 130,222.55 Proceeds from sale of Real Estate situate at 66 Pine Hill Road, East Pennsboro Township, Enola, Pennsylvania (See attached copy of Settlement Sheet) TOTAL (Also enter on Line 1, Recapitulation) 130,222.55 U.S, DEPARTMENT OF HOU$1NG & URBAN DEVELOPMENT I.~--~FHA 2.J'-]FmHA 3.~]CONV, UNIN$. 4. ~'--~VA 5, ~]CONV. INS. SETrLEMENT STATEMENT L SEI-rLEMENT CHARGES ;'03, Com~ssi=a Paid al Se01emen[ )4. to pNO pROM 810. 81t. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Inlerest From 05/26/04 to 06~)1/04 ~ $ /day ( 6 days %) $433.00 POC 1113. 1200. GOVERNMENT RECOROING AND TRANSFER CHARGES 1201. Reco~iing Fe~s: Oeed S 39.50; Moggage $ 44.50; Releases $ 84.001 1202. Cib/fCounb/Tex,'Slamps: Oeed ; Mortgage I 1203, Stale Tax/Slamps: Revenue $1amps ; Modgage 1204. Tax CeHJflca§on Fee to Hanff ~ Kniqht, P.C. 1205. 26.00 1305. ESTATE OF McPherson, Edward A. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 - 03 - 00905 Include the proceeds of litigation and the date the proceeds were received by the estateMI property Jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER 1 2 3 4 5 6 7 8 10 11 12 13 14 DESCRIPTION Waypoint Bank Checking Account No. 100274695 Waypoint Bank Retirement Account No. 1100044112 Waypoint Bank Certificate of Deposit No. 7100022061 Waypoint Bank Retirement Account No. 950003614 Waypoint Bank Certificate of Deposit No. 994524760 M & T Bank Certificate of Deposit No. 31003913939707 M&T Bank Checking Account No. 59294302 M&T Bank Retirement Account No,. 35004201311541 Personal Property that is part of Ed's Generator Service (estimated value) Americhoice Federal Credit Union Senior Shares Savings Account No. 33219 Miscellaneous Personal Property Comcast Refund John Hancock Life Insurance Policy Proceeds Refund of Taxes at Settlement VALUE AT DATE OF DEATH 46,594.11 5,748.45 73,424.33 3,183.02 5,398.90 26,000.00 17,621.69 2,339.76 2,500.00 25.94 2,500.00 15.40 6,992.95 224.55 TOTAL (Also enter on Line 5, Recapitulation) 192,569.10 '~ I SCHEDULE G · co.uo.w~.~oF~..s~w~ INTER-VIVOS TRANSFERS & ,..~.rr~cET*x.Em~ MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER McPherson, Edward A. 21 - 03 - 00905 This schedule must be completed and filed If the answer to any of questions 1 throu~ h 4 on p~_ge 2 le yes. ITEM ] DESCRIPTION OF PROPERTY NUMBER ~nou~ the name of the transferee, their relationship to decedent and the date of Imnofe~ DATE OF DEATH % OF AtteCla a cofly of the deed f~ real estate. VALUE OF ASSE'I DECD'S EXCLUSION TAXABLE VALUE iNTEREST~ IF APPLICABLE 1 Americhoice Federal Credit Union Share Certificate of 49,947.82 50% 3,000.0£ 21,973.92 Deposit No. 33219-61 opened jointly with daughter, Cheryl A. Mowery on May 14, 2003 2 1992 Buick Park Avenue given to sister-in-law, Joan 1,825.0£ 50% 912.50 McPherson TOTAL (Also enter on line 7, Recapitulation) 22,886.42 SC EIXJLE H EXH3qSES& AD / BIRATlVE COSTS ESTATE OF McPhcrson, Edward A. FILE NUMBER 21 - 03 - 00905 Debts of deqedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Sullivan Funeral Home Gary Mowery - food for funeral Gingrich Memorials 7. 1 2 ADMINISTRATIVE COSTS: Pemonal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State __ Zip Year(s) Commission paid Attorney's Fees to Hanft & Knight, P.C. Family Exemption: (If decedent's address is not the same as c[aimant's, attach explanation) Claimant Street Address City State Relationship of Cla}mant to Decedent Probate Fees to Cumberland County Register of Wills Zip Accountant's Fees Tax Retum Preparer's Fees Other Administrative Costs Cumberland Law Journal - advertise letters The Sentinel - advertise letters Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 6,134.00 143.10 2,933.00 4,000.00 361.00 75.00 129.47 36.15 13,811.72 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF..4 -~.]~fcPherson, Edward A. FILE NUMBER 21 - 03 - 00905 3 4 5 Cheryl Mowery - reimbursement for postage Tax Certification for Real Estate Sale Postage 16.65 2.00 17.50 Page 2 of Schedule H SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF McPhcrson, Edward A. FILE NUMBER ' 21 - 03 - 00905 Include unrelmbumed medical ex~nees. ITEM NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 DESCRIPTION AMOUNT PP&L - Electric bills PA American Water - Water bills Comcast Cable - Cable bills AT&T - Phone bills Verizon - Phone bill Hilton's Lock Service Sadler Oil East Peansboro Township Trash & Sewer Miller Insurance Peerless Insurance - house Alicia D. Stine, Treasurer Oakwood Cancer Center Department of Revenue SEK & Co. - accounting fees Andrews & Patel Association - 651.77 251.87 65.35 14.87 35.67 107.99 765.05 192.00 1,262.40 352.00 605.30 101.40 92.00 210.00 213.61 TOTAL (Also enter on Line 10, Recapitulation) 4,921.28 SCHEDULE J COMMO.~.~. oF.~..s~-w~ BENEFICIARIES ESTATE OF FILE NUMBER McPherson, Edward A. 21 - 03 - 00905 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE ]. TAXABLE DISTRIBUTIONS (include outright spousal distributions) ' 1 ; Joan C. McPherson sister-in-law one year life estate in 66 405 Center Street Pine Hill Road, Enola, Enola, PA 17025 PA 17025 2 Joanne M. Kidman daughter 1/4 residue of estate 404 Huntington Avenue Enola, PA 17025 3 Cheil A. Mowery daughter 1/4 reside of estate 66 Pine Hill Road Enola, PA 17025 4 Gwen R. Waldon daughter 1/4 residue of estate 308 West Main Street Wainut Bottom, PA 17266 See Continuation Schedule(s) attached Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she; II. 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 SHEE~ SCHEDULE J BENEFICIARIES continued ESTATE OF FILE NUMBER ~,~m,...c,.erson, Edward A. 21 - 03 - 00905 [ RELATIONSHIP TO lUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT AMOUNT OR SHARE Da Not List Tmstee~s) OF ESTATE [include outright spousal dist~bufions, and transfers under L rAY, ABLE DISTRIBUTIONS Sec. gl16(a)(1.2)] 5 Cindy J. Miller daughter [/4 residue of estate 6 Highland Avenue Shippensburg, PA 17257 Page 2 of Schedule J LAST WILL AND TESTAMENT EDWARD A.'MCPHERSON I, EDWARD A. McPHERSON, of 66 Pine Hill Road, Enola, East Pennsboro Township, Cumberland County, Pennsylvania, being o£sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils heretofore made by me. 1 I order and direct my personal representative hereinafter named to pay all of my just debts, funeral expenses and expenses involved or connected with the administration of my estate as soon after my death as is reasonably possible. However, my personal representative need not accelerate and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. IfI do not own a burial plot or a grave marker at the time of my death, I authorize my personal representative, in his, her or its sole discretion, to purchase a burial plot and to erect a suitable grave marker at my grave, and to expend sums from my estate for this purpose. 2 I give, devise and bequeath the rest, residue and remainder of my estate, together with all insurance proceeds thereon of whatever nature and wheresoever situate as follows: A. I direct that my personal property shall be sold at auction. B. I direct that my personal property that is part of ED'S GENERATOR SERVICE be sold at auction. Page 1 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON C. I direct that all real property I own at the time of my death, including 66 Pine Hill Road, Enola, Pennsylvania, and 69 Pine Hill Road, Enola, Pennsylvania, be sold through a 'ealtor to be chosen by my personal representative, hereinafter named. However, my sister in law, JOAN C. McPHEARSON, of Enola, Cumberland County, Pennsylvania, shall be granted a one ~,ear life estate to remain in 66 Pine Hill Road, Enola, Pennsylvania. 3 I give, devise and bequeath the rest, residue and remainder of my estate together with all insurance proceeds thereon of whatsoever nature and wheresoever situate in equal shares to my daughters, JOANNE M. KIDMAN, of Enola, Cumberland County, Pennsylvania, CHERYL A. MOWERY, of Gardners, Cumberland County, Pennsylvania, GWEN R. WALDON, of Walnut Bottom, Cumberland County, Pennsylvania and CINDY J. MILLER, of Shippensburg, Cumberland County, Pennsylvania, who survive me by sixty (60) days per stirpes. It is further my desire that my personal representative, after consultation with any heir or heirs of mine who survive me, and in his, ~er or its own discretion, choose such articles fi.om my tangible personal property (exclusive of cash, stock certificates, bonds, and all other tangible evidences of intangible personal property) as he, she or it believes will be useful to such heir or heirs or desirable for him or her or them to have, either from a sentimental point of view or otherwise, and to deliver such articles to such heir or heirs or among such heirs in equal or unequal shares as determined by the further exercise of his, her or its discretion, provided no other heir objects to the distribution. All tangible personal property not so distributed is to be sold, either publicly or privately, by my personal representative, adding the proceeds of such sale or sales to my residuary estate and to be disposed of in equal shares among my surviving heirs after payment of my estate debts, taking into account the tangible personal property otherwise provided to them. Page 2 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON 4 Any devise or distribution under this Last Will and Testament which is payable to any beneficiary who may be under THIRTY (30) years of age or, in the judgment of my personal representative, mentally disabled, shall be held in a separate trust by my daughter, CHERYL A. MOWERY, or in the event that she is unable or unwilling to serve as Trustee, I name, constitute and appoint my sister-in-law, JOAN C. McPHERSON, of Enola, Cumberland County, Pennsylvania, or in the event that she is unable or unwilling to serve as Alternate Trustee, I name, constitute and appoint my son-in-law, GARY MOWERY, of Gardners, Cumberland County, Pennsylvania, as Alternate Trustee until such beneficiary reaches THIRTY 00) years of age during such period of disability. In the case of a beneficiary under THIRTY (30) years of age, the Trustee may distribute '' ~balance ofprincipal and accumulated interest at or after attaining THIRTY (30) years o f a ge. During t he term o f a ny t rust created pursuant t o t his Paragraph, the Trustee i s authorized to expend and apply so much of the net income and principal of each such trust as the Trustee shall consider advisable for the health, maintenance, support, and education (including college education, undergraduate and graduate) of each such beneficiary until he or she attains THIRTY (30) years of age, or until all such amounts are paid out of trust. I direct that no Trustee shall be required to give or post bond for the faithful performance of the Trustee's duties in this or any other jurisdiction. 5 I grant my personal representative the following powers in addition to and not in limitation of such powers as my personal representative shall hold by law: (a) To retain all property received including the stock of any corporate fiduciary acting hereunder, provided such property remains productive. (b) To join in any corporation, partnership, recapitalization, merger, reorganization or voting trust plan; to delegate authority with respect thereto; to deposit investments Page 3 of 8 LAST WIlL AND TESTAMENT OF EDWARD A. McPHERSON under agreements and pay assessments; and generally to exercise all rights of investors, including but not limited to, the voting of shares. (c) To manage, operate, repair, improve, mortgage or lease on any terms any real estate held or owned by my estate. (d) To operate any business that I may own at my death. (e) To invest any funds of my estate in any stocks, bonds, notes or other securities or property, real or personal, without regard to the principle of diversification or any other statute or general rule of law in his, her or its absolute discretion, it being my intention to give my personal representative the broadest investment powers possible, providing such investments do not unnecessarily prevent the prompt settlement of my estate. (f) To sell or otherwise dispose of any property, real or personal, tangible or intangible, at a ny time forming a p art o f m y e state i n a ny manner a nd o n such terms a nd conditions as my personal representative shall see fit in his, her, or its absolute discretion. (g) To borrow money for the payment of taxes or for any other proper purposes in the administration of my estate, and to mortgage or pledge estate assets as security. (h) To compromise claims without court approval including, but not limited to, any controversies with the United States of America or the Commonwealth of Pennsylvania concerning estate and inheritance taxes on any interests that maypass under this my Last Will and Testament. (i) To distribute in cash or in kind upon any division or distribution of my estate. (j) To undertake any and all acts deemed necessary and proper by my personal representative for the proper, advantageous and prompt management of the settlement of my estate. Page 4 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON In general, to exercise all powers in the management of my estate, which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as to him, her or it may seem best and to execute and deliver all instruments and to do all acts which he, she or it deems necessary or proper to carry out the purposes of this, my Last Will and Testament. 6 No interest of any beneficiary of my estate, either in income or in principal, shall be subject to anticipation or pledge, a. ssignment, sale or transfer in any manner, nor shall any beneficiary have the power in any manner to charge or encumber his interest either in income or principal, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my for the liability of such beneficiary. 7 I nominate, constitute and appoint my daughter, CHERYL A. MOWERY, as Executrix of this my Last Will and Testament. In the event my daughter, CHERYL A. MOWERY, is deceased unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate constitute and appoint my sister-in-taw, JOAN C. McPHERSON, as personal representative of this my Last Will and Testament. I direct that my personal representative shall not be required to g/ve or post bond for the faithful performance of his, her or its duties in this or any other jurisdiction. 8 I hereby declare it to be my express desire that my personal representative employ Michael J. Hant% Esquire, of the law firm of Hanft & Knight, P.C., of Cumberland County, Pennsylvania, for legal advice and assistance regarding this my Last Will and Testament, they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of Page 5 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON this instrument, the administration of my estate, and the execution of the powers herein mentioned. Any mention of Michael J. Hanft, Esquire and Hanft & Knight, P.C. in this my Last Will and Testament, is my free and voluntary act and through no influence by any person. IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament this 20th day of October, 2003. Edward A. McPherson ' 'l - -,-~,~ - c_-- Page 6 of 8 LAST WILL AND TESTAMENT oF EDWARD.A. McPHERSON ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : I, Edward A. McPherson, the Testator 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. Edward A. McPhers~n 7_~. ,-~.c , Swom or affirmed and acknowledged before me by Edward A. McPherson, the Testator, this 20th day of October, 2003. ,qe~h ~on T~q~., e_,umbe~and ~ I My ~mrTdedx~ E,xplr~ ,~q~L 24, EO0~ I Page 7 of 8 LAST WILL AND TESTAMENT OF EDWARD A. McPHERSON AFFIDAVIT. COIVIIVIO~ALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. witnesses whose names are attached to the foregoing document, being duly qualified according to law, do depose and say that we were present and saw Edward A. McPherson sign and execute the instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Last Will and Testament as witnesses and that to the best of our knowledge the Testator was at the time 18 or more years of age, of sound mind and under no onstraint or undue influence. Sworn or affirmed and subscribed before me by ~'e,~, /w/. .~_~/I~tD/'~ L /P...,'Lo'~. this 20* day of October, 2003. Page 8 of 8 COMMONWEALTH OF PENNSYLVANIA OEPARTMENTOFREVENUE BUREAU OFINDIVlDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 EX(11-96) NO. CD 004183 ........ fold HANFT MICHAEL J 19 BROOKWOOD AVENUE SUITE 106 CARLISLE, PA 17013 ESTATE INFORMATION: SSN: 179-30-3130 FILE NUMBER: 2103- 0905 DECEDENT NAME: MCPHERSON EDWARD A DATE OF PAYMENT: 07/21/2004 POSTMARK DATE: 07/21/2004 COUNTY: CUMBERLAND DATE OF DEATH: 10/21/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $4,186.21 REMARKS: TOTAL AMOUNT PAID: 94,186.21 ' SEAL CHECK# 1480 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 ~X(11 96) NO. CD 004601 MOWERY CHERYL A 7 SMITH ROAD GARDNERS, PA 17324 ACN ASSESSMENT CONTROL NUMBER AMOUNt' 101 8913.9¢ ESTATE INFORMATION: SSN: 179 30 3130 FILE NUMBER: 2103 0905 DECEDENT NAME: MCPHERSON EDWARD A DATE OF PAYMENT: 11/08/2004 POSTMARK DATE: 11/08/2004 COUNTY: CUMBERLAND DATE OF DEATH: 10/21/2003 TOTAL AMOUNT PAID: $913.90 REMARKS: C A MOWERY SEAL CHECK// 160 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. *Z~a6al HARRISBURG, PA 17118-0601 MICHAEL JCHANFT ESQ HANFT & K~GHT 19 BROOKWOOD AVE 106 CARLISLE ~'*~ PA 17013 COMNONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF INHERITANCE TAX APPRAZSENENT, ALLOHANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX DATE 09-27-Z004 ESTATE OF MCPHERSON DATE OF DEATH 10-21-2003 FILE NUNBER 21 03-0905 COUNTY CUMBERLAND ACN 101 Amount Ram/fred REV-16ii7 EX AFP (rtl-OS) EDWARD A MAKE CHECK PAYABLE AND REMIT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOgER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MCPHERSON EDgARD AFZLE NO. 21 03-0905 ACH 101 DATE 09-27-2004 TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRATSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (ScheduZe A) (1} 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) (3) ~. Mortgages/Notes Receivable (Schedule D) (~) $. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F} (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/N~sc. Expenses (Schedule H) (9) 10. Debts/Mortgage LiebiZities/Liens (Schedule T) (10) 11. Total Deductions 12. Net Value of Tax Return 150~222.55 .00 .00 .00 185~576.15 .00 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 47/860.33 (s) 363,659.03 15,811.72 13. 1~. NOTE: ASSESSNENT OF TAX: 15. Amount of Line 1~ at Spousal rate 16. Amount of Line l~t taxabZe at Lineal/Class A rate 17. Amount of Line 18. Amoun~ of Line 19. Principal Tax Due TAX CREDITS: PAYHENT RECE/PT D/SCOUNT DATE NUHBER INTEREST/PEN PAID (-) 01-20-200q CDOO~q57 526. 07-21-200~ CDO0~18~ .00 4~921.28 (11) 18.733.00 (12) $44,926.03 .00 $44,926.05 18 and 19 wil1 CharitabXe/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Not Value of Estate Subject to Tax (lq) If an assessment was issued previously, lines 1~, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. (25) .00 x O0 = (16) 344,013.55 x 045= (17) . O0 x 12 = (~s). 912.50 x 15 = (19)= AMOUNT PAID 10,000.00 4,186.21 .00 15,480.60 .00 136.87 15,617.47 INTEREST IS CHARGED THROUGH 10-19-2004 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 14,712.55 904.94 8.96 913.90 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ( IF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A -CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collatmral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coeeon#ealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collateral) rata on any such future interest. To fulfi11 the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z5 of 2000. (TI P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13IS). Applications ara available at the Office of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special Z4-hour anseering service for forms ordering: 1-600-58Z-Z050; services for taxpayers aith special hearing and / or speaking needs: 1-600-447-3020 (TT only). Any party in interest not satisfied aith the appraisement, alloaance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZB-10Z1, OR --election to have the matter determined et audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-15Ol) 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 (SX) discount of the tax paid is allowed, The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tlae period as you would appeal the tax and interest that has bean assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (93 months and one (13 day from the date of death, to the date of payment. Taxes ehich became delinquent before January 1, 19BI bear interest at the rate of six (BI) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1962 through ZOO4 ara: Interest Daily Interest Daily Year Rate Factor Year Rate Factor 198Z gOX .000548 ~'8-1991 11Z . OOOSO1 1985 16Z .000458 1992 9Z ,000247 1984 III .000501 1995-199o` 72 .000192 1985 137. .000356 1995-1998 97. .000Z0`7 1986 107. .000270` 1999 77. . O0019Z 1987 IOZ .000270` ZOO0 7Z .00019Z --Interest is calculated as folloas: INTEREST = BALANCE OF TAX UNPAID Interest Daily Year Rate Factor ~ 9X .000247 ZOOZ 6Z .000164 2005 SZ .000157 2000` 0`Z .000110 X NUtlBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. rEV-1470 EX (8-88) INHERITANCE TAX EXPLANATION COMMONVVEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 ;)ECEDENT'S NAME FILE NUMBER Edward A Mcpherson 2103-0905 ACN REVIEVVED BY Sandra J Eslinger 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The proceeds of life insurance policies on the life of the decedent are not subject to tax in E 13 the decedent's estate. G I Joint accounts opened with the decedent with in a year of date of death is fully taxable The $3,000 exclusion has been applied to the value of this item. Section 9107 (c) (3) of the 1995 Act provides that a transfer made within one (1) year of the death of the transferor is subject to tax only to the extent that the value of the transfer exceeds $3,000 during any calendar year. G 2 Changed tax rate from 4.5 percent to 15 percent since a sister-in-law is a collateral beneficiary. ROW Page 1 BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DZVTSTON DEPT. 280601 HARRISBURG, PA 17128-0601 S BERNE S~TH ATTY, lO7 ', 24T%ST CAHP:'HILL:. ~ .,.~ ~__.~r--_A ~' 17011 CONHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 09-27-2004 ESTATE OF SHITH DATE OF DEATH 11-09-2005 FILE NUNBER 21 05-0951 COUNTY CUMBERLAND ACN 101 Amoun~ Ramit~ad REV-1547 EX AFP (01-03) WILHELMIN L MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA I70I$ CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15q7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SMITH WZLHELMTN L FILE NO. 21 05-0951 ACN 101 DATE 09-27-2004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Intaras~ (Schedule C) ($) 4. Mortgages/Notes Receivable (Schedule D) (4) $. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expansas/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Nat Value of Tax Return .00 573~815.93 .00 .0O 18/612.28 .00 .00 (8) 5,421.97 860.85 (Il) (12) 15. 14. NOTE: Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Net Value of Estate Subject to Tax Z'F an assessment was issued previously, lines lq, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rata 16. Amount of Line lq taxable at Lineal/Class A rata 17. Amount of Line 14 at Sibling rata 18. Amount of Line 14 taxable at Collateral/Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYMENT ! RECEZP1 DATE NUMBER CD00$50Z CD004240 DISCOUNT (+) INTEREST/PEN PAID (-) 1,210.55 .00 (15) .00 X O0 = (16) 586,145.$9 X 045= (17) . O0 x 12 = (lB> .00 x 15 : (19)= 01-28-2004 08-04-2004 AMOUNT PAID 2:5,000.00 2,166.01 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 592,q28.21 6.282.82 586,145.$9 .00 586,145.39 18 and 19 will .00 26,~76.54 .00 .00 26,$76.54 TOTAL TAX CRED/T I BALANCE OF TAX DUEI INTEREST AND PEN.I TOTAL DUE I 26,$76.54 .00 .00 .00 ( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 19BI -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collateral) rate on any such future interest. To fulfill the requirements of Sactlon 21~0 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on ~ha reverse side. --Hake check or money order payable to: REGISTER OF #ILLSj 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-1313). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z~-hour ansaering service for forms ordering: 1-800-36Z-2050~ services for taxpayers aith special hearing and / or speaking needs: l-eO0-qqT-3OZO (TT only). Any party in interest not satisfied with the appraisement, alloaanca, or disallowance of deductions, ar assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, ampi. ZBlOZIj Harrisburg, PA 171ZB-lOZ1, OR --election to have the matter determined et audit of the account of the personal representative, OR --appee! to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Ravenuej Bureau of Individual Taxes, ATTN: Post Assessment Raviaa Unit, Dept. 280601, Harrisburg~ PA 171Z8-0601 Phone (717) 787-6505. Sea 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 (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The leg 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 l, 1982 bear interest at the rate of six (613 percent per annum calculated at a daily rate of .00016q. All taxes ahich became delinquent on and after January 1, 19BZ will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Dapartdaent of Revenue. The applicable interest rates for 1982 through 200q ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 20Z .O005qB ~'1~r8-1991 llZ .oo03ox ~ 9x .ooozq7 1985 16z .0O0q$8 199Z 9Z .0002&7 2002 6Z .00016q 19B~ llZ .O00~O1 199~-199q 7Z .O0019Z Zoos 5Z .0001~7 1985 13Z .000356 1995-1998 9Z .0002~7 Z00~ qZ .000110 1986 10Z .OOOZ7~ 1999 7Z .OOOlgZ 1987 IOZ .O00ZTq Z000 7Z .O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen ilS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. TNHERTTANCI~ TA~("~'~X~.: ' ', - .o .ox z.o~o]. '" ~.'TF::~ '¥ '?' I S HARRTSBURG, PA 1~"~C*D'6~1:~ ..... v COHHONHEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP C09-04) DEC 29 AH 9:!2 DATE 12-15-2004 ESTATE OF MCPHERSON DATE OF DEATH 10-21-2005 FILE NUHBER 21 05-0905 COUNTY CUHBERLAND ACN 101 Amoun'lc Rem'i 'l"ked EDHARD A HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insurm proper credi~ ~o your account, submi~ ~:he upper por~/on of ~hJs form wi~h your ~ax payment. CUT ALONG THIS L'rNE ~ RETA/N LOHER PORTION FOR YOUR RECORDS -',M ~Y:f;~Y 'E~";P~"(81'-'~3 ......';~"T~ ~ I'A'R ~[' 'f A~' '~ ?AY~ R~t~f ' ~Y ';~?~O;ff" ;~'; ..................... ESTATE OF HCPHERSON EDHARD A FILE NO. 21 05-0905 ACN 101 DATE 12-15-2004 THIS STATEHENT 1S PROV/DED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACH ZN THE NAHED ESTATE. SHO#N BELO# 1S A SUNNARY OF THE PR/NC/PAL TAX DUE, APPLTCATTON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FTGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 09-27-2004 PRINCIPAL TAX DUE: ............................................................................................... PAYHENTS (TAX CREDITS): 15,617.47 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-20-2004 07-21-2004 11-08-2004 ~CD005457 ~ CD004185 ~ CD004601 526.$2 .00 8.96- 10,000.00 4,186.21 915.90 BALANCE OF UNPAID INTEREST/PENALTY AS OF 11-09-2004 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~U/RED. ZF TOTAL DUE ZS REFLECTED AS A "CRED/T" (CR), TOTAL TAX CREDIT 15,617.47 BALANCE OF TAX DUE .00 INTEREST AND PEN. 1.99 TOTAL DUE 1.99 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR /NSTRUCTZONS. ) BUREAU OF INOIVIOUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRIS8URG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX ~ro~ ,'''ST.ATEMENJ. OF ACCOUNT I "'v ,-./ _: . ,: >: i- . MICHAEL J HANFT ESQ HANFT & KNIGHT 19 BROOKWOOD AVE 106 CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '* REV.UOl Ell. t.FP (Q~_<<l 12-13-2004 MCPHERSON 10-21-2003 21 03-0905 CUMBERLAND 101 EDWARD A Allount Reid tted I.~ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account~ sub~it the upper portion of this forI! with your tax paYllent. .-----, ,~-- ..-..... --...---- - m KNIGHT & ASSOCIATES P.c. Attorneys at Law 11 Roadway Drive Suite B Carlisle, PA 17013~8806 r'-~ <'0 -~ " \ \ ~l (' " ..;",1 p /,0 " i <,') n~' '....\ !:'c' r' ,\' . "'.' !'Si' , - '_~..- t.\.> ~".. ~':) CJ 'J -- -..--- _",_,o#ff----'..--.,""~---.-'''-...---' ".--.., ,-,---' --",,- l'-'~' ~T.~'---~ :J,~"'-"-" -,p- ,...., -. .h"'~ '~~~ - :- : ..............PITNEY~O.W~ '.;:.-' -~3i 0002540670 JAN 25 200 MAILED FROM ZIPCODE1701 63, Cf05 1,,,111,,,111,.,,,,11,,11,1,,1,1 Register of Wills Cumberland County Courthouse Carlisle, P A 17013 i 70 i ::::--::::~:.~:~ ".,111."111.,,,,.11,,11,,,11,,,11,1,1,,,,,.11,1,,1,1,,,,11,1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 RE~-1"7 EX AFP 112-D~) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-22-2005 MCPHERSON 10-21-2003 21 03-0905 CUMBERLAND 101 Allount Rellitted EDWARD A MICHAEL J HANFT ESQ HANFT & KNIGHT 19 BROOKWOOD AVE 106 CARLISLE PA 17013 (') (',-') MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: Toinsur.;~9P.r credit to your account, subllit the upper portion of this forll with your tax peYllent. CU1ALONG ;I8IS ft.. .... RETAIN LOWER PORTION FOR YOUR RECORDS ... l~f'"".~-A~J..~J".........'"fARW!'l?mar""lr.t'lYlAm.b1!'.l~l:60Frr....................... ... '.., () """" , .... "'yi ESTATE OF MCPHERSON EDWARD A FILE NO.21 03-0905 ACN 101 DATE 02-22-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-27-2004 PRINCIPAL TAX DUE:. 15,617.47 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-20-2004 CD003457 526.32 10,000.00 07-21-2004 CD004183 .00 4,186.21 11-08-2004 CD004601 8.96- 913.90 01-25-2005 CD004887 1. 99- 1.99 TOTAL TAX CREDIT 15,617.47 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . ~ SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), vnll MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA STATUS REPORT UNDER RULE 6.12 Name of Decedent: EDWARD A. MCPHERSON Date of Death: October 21,2003 Admin. No. 21-03-00905 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes~ No 2. 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 personal representative file a final account with the Court? Yes No -X 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 d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: Respectfully submitted, KNIGHT & ASSOCIATES P S ("-J l[) L:.;_ Sean M. Shultz, Esquire Attorney ill No. 90946 11 Roadway Drive, Suite B Carlisle, Pennsylvania 17013 (717) 249-5373 Counsel for personal representative c') c'.....] F:\User Folder\Firm Docs\Estates\3330-2status.report.wpd )