HomeMy WebLinkAbout03-0058 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of P. atricia I. Cameron No. ~/-t~.~-x~"~
also known as To:
Register of Wills for the
County of EumlSerland
Commonwealth of Pennsylvania
Social Security No. 178 _ 38 - ~ 2 ~yceased.
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut
in the last will of the above decedent, dated _
and codicil(s) dated
in the
rix named'
September 7 19. 83
October 26~ 1999 '
Renunciation form for Co-Executrix, Patricia C. Nugent,
included.
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C u m b e r 1 a n d County, Pennsylvania, with
h er last'family or principal residence at 11 Hampton, Messiah Village,
Mt. Allen'Drive, Mechanicsburg, PA 17055
(list street, number and muncipality)
Decendent, then 97 years of age, died December 6, 2002
at Messia-~ Village, Mechanicsburg, PA ' '
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
~ncompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $.
Value of real estate in Pennsylvania $
situated as follows:
360,000.00
WHEREFORE, 'Petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters t e s t a m e n t a r ¥ ·
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
Priscilla C. 'Oppenheimer
131 Bentley lane
Iancaster~ P~ 17603
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA -I
COUNTY OF LANCASTERj~ SS
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent P~titioner(s) will well and truly administer the estate according to,law.
Sworn to or affirmed and subscribed ~=:t~1~./.~.~ ~~~~a~
before this 17th ~
me day of
Q_~)c'x,~.?kd.ef Deputy Register S
Estate 6f Patricia I. Cameron , Deceased
DECREE OF PROBATE AND GRANT-OF LETTERS
AND NOW ~~, ~m,% ' ' ~1~,~~°~, 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 9/7/1983 and 10/26/i'999
described therein be admitted to p~obate and filed of record as the last will of
Patricia I. Cameron ;
and Letters Testamentary
are hereby granted'to P r i s c i 11 a
C. Oppenhei'mer
Probate, Letters,' Etc.
Se~uOrt Certificates( ) ......
nciafion ................
- .TOTAL __
..... ...............
.
David P. Carson"~ '83843'
, A .'I~rORNEY (Sup. Ct. LD. NO.')
220.1 Oregon Pike~ Ianca. ster, PA
ADDRESS 17601
717) 569-3850, 569-2311
PHONE
RENUNCIATION
In Re Estate of
Patricia I. Cameron
deceased.
To the Register of Wills of.
Cumberland
County, Pennsylvania.
The undersigned Patricia C. Nugent, Co-Executrix of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
Testamentary
Priscilla C. Oppenheimer
be issued to
WITNESS my hand this --~ day of
(Signature)
2401 Washington Avenue
Santa Monica, CA 90403
(Address)
(Signature)
(Address)
(Signature)
(Address)
SOLE CODICIL
OF
PATRICIA I. CAMERON
I, Patricia I. Cameron, of Upper Allen Township, Cumberland County, Pennsylvania, do
hereby ratify, confirm and republish the provisions of my Last Will and Testament, dated
September 7, 1983, the sole purpose of this codicil being to make my aforesaid Last Will and
Testament self-proving. I further declare this to be the sole codicil to the aforesaid Last Will and
Testament.
IN WITNESS WHEREOF, I have executed this codicil this ,2ff-fi~day of
(~~ ., 1999.
PATRICIA I. CAMERON
SIGNED, SEALED, PUBLISHED, and
DECLARED by PATRICIA I. CAMERON
as and for the Sole Codicil to
her Last Will and Testament,
dated September 7, 1983 on
the day and year last above
written, in the presence of
us, who, at her request,
in her presence, and in the
presence of each other,
all being present at the same
time, have hereunto subscribed
our names as witnesses:
SELF-PROVING AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND ·
SS.
WE, PATRICIA I. CAMERON, Thomas E. Wood ,
and Patricia D. Olyarnik , the Testator and the witnesses, respectively, whose names are
signed to the attached instrument, being first duly sworn, do hereby declare to the undersigned
authority that the Testator signed and executed the instrument as her Sole Codicil to her Last
Will and Testament dated September 7, 1983, and that she had signed willingly, and that she
executed it as her free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the Testator, signed the Sole Codicil as witness and to
the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older,
of sound mind, and under no constraint or undue influence.
PATRICIA I. CAMERON, Testator
and subscribed and sworn to before me by Thomas E. Wood
Patricia D. Olyarnik ,witnesses, this 26thday
of October, 1999.
Subscribed, sworn to, and acknowledged before me by PATRICIA I. CAMERON, the Testator,
, and
' Notarial Seal
I _ Cynthia j. Rule, Notary Public
I . .Ca_m/~ Hilt Bore, Cumberland C
e'OI/..I 'Vd 'oblnggl~l~lYH
.L.q3blJ.S irllN"IV~ OI;~-~Og
-IYHY~ QNY Ng-I-IV "(]00/¥~ *~l':l.~l':r:l~,l
'bs~ 'pooM 'H me~II~M
LAST WILL AND TESTAMENT OF
PATRICIA I. CAMERON
I, PATRICIA I. C~4ERON, of Camp }{ill, Cumberland County,
Pennsylvania, do hereby make, publish and declare this as and
for my Last Will and Testament, hereby revoking all Wills or
Codicils thereto, by me at anytime heretofore made.
ITEM I. I order and direct that all my just debts and
funeral expenses be paid out of my estate by my Co-Executrices
hereinafter named, as soon as may conveniently be done after
my death.
ITEM II. I give, devise and bequeath all the rest,
residue and remainder of my estate, of whatsoever nature and
wheresoever situate, to my two children, PRISCILLA C. OPPENHEIMER
and PATRICIA C. NUGENT, in equal shares, absolutely; Provided
that, if either of my two children should not survive me, my
residuary estate shall pass to my then living issue, per stirpes.
ITEM III. It is my wish that, in distributing my re-
siduary estate under ITEM II hereof, my Co-Executrices shall
deliver certain items of my tangible personal property in accord-
ance with a list which will be in my safe deposit box, the receipt
of such items to be considered a part of whatever share of my
estate the respective recipients are entitled to receive hereunder.
Witnesses:
(SEAL)
ITEM IV. Ail estate, inheritance, legacy, succession
or transfar taxes (including any interest and penalties thereon)
imposed by any domestic or foreign laws now or hereafter in force
with respect to all property taxable under such laws by reason
of my death, whether or not such property passes under this, my
Will, and whether such taxes be payable by my estate or by any
recipient of any such property, shall be paid by my Co-Executrices
out of my general estate as part of the expense of the adminis-
tration thereof, with no right of reimbursement from any recipient
of any such property.
ITEM V. I hereby nominate, constitute and appoint my
two daughters, PRISCILLA C. OPPENHEIMER and PATRICIA C. NUGENT,
as Co-Executrices of this, my Last Will and Testament. In the
event either of them shall fail to qualify or cease to act as
Co-Executrice, then the other shall have full power to act as
sole Executrix. Neither one of them shall be required to give
any bond or security in connection with the administration of my
estate.
ITEM VI. Any property which becomes distributable under
ITEM II of this Will to a minor shall be held by C.C.N.B. BANK, N.A.
of New Cumberland, Cumberland County, Pennsylvania, or its successor
or successors by any merger, conversion or consolidation, as Guardian
(SEAL)
-2-
for such minor during minority. In the case of any such minor,
the Guardian may, during minority, apply such amounts of income
therefrom as, in its sole discretion, it deems proper for the
support, education and welfare of such minor and shall accumulate
any unexpended balance of income. Such amounts may be applied
directly or may be paid to the person who has the care and control
of such minor, without the intervention of any guardian. The
Guardian shall not be obligated to supervise or inquire into the
application of such amounts by any person receiving them, and
the receipt of such person shall be a complete release of the
Guardian.
Should the amount thus held in Guardianship for any such
minor, in the sole opinion of the Guardian, be or become too small
to warrant thus holding such fund, or should its administration
be or become impractical for any other reason, the Guardian, in
its sole discretion, may pay such amount, absolutely, to the
parent or other person maintaining said minor, or may deposit such
share in the minor's name in a savings account in a savings in-
stitution of its choosing, payable to the minor at majority.
ITEM VII. I hereby expressly authorize and empower my
Co-Executrices and confer sole and absolute discretion upon them:
(1) To purchase or otherwise acquire, and to retain,
whether originally a part of my estate or subsequently acquired,
any and all stocks, bonds, notes or other securities, or any variety
of real or personal property, including stocks or interests in
(SEAL)
investment trusts and common trust funds as may be deemed
advisable whether or not such investments be of such character
as to constitute legal investments by fiduciaries.
(2) To sell, lease, pledge, mortgage, transfer, ex-
change, convert or otherwise dispose of, or grant options with
respect to, any and all property at any time forming a part of
my estate, in such manner, at such time or times, for such pur-
poses, for such prices and upon such terms, credits and conditions
as may be deemed advisable. Any lease made by my Executrices may
extend beyond the period fixed by statute for leases made by
fiduciaries.
(3) To borrow money for any purpose connected with
the protection, preservation or improvement of my general estate
whenever it is deemed advisable, and as security to mortgage or
pledge any real estate or personal property of which I may die
seized or possessed or forming a part of my estate, upon such
terms and conditions as may be deemed advisable.
(4) To vote in person or by general or limited proxy
with respect to any shares of stock or other securities held by
them; to consent, directly or through a committee or other agent,
to the reorganization, consolidation, merger, dissolution or
liquidation of any corporation in which my estate may have any
interest, or to the sale, lease, pledge or mortgage of any property
by or to any such corporation; and to make any payments and to
Wit~9, sses:
-4-
take any steps which may be deemed necessary or proper for
obtaining the benefit of any such transaction.
(5) To hold investments in the name of a nominee.
(6) To complete, extend, modify or renew any loans,
notes, bonds, mortgages, contracts or any other obligations which
I may own or to which I may be a party or which may be liens or
charges against any of my property or against my estate, although
I may not be liable thereon, in such manner as may be deemed ad-
visable; to pay, compromise, compound, adjust, submit to arbitra-
tion, sell or release any claims or demands of my estate as may
be deemed advisable, including the acceptance of deeds of real
property in satisfaction of bonds and mortgages, and to make any
payments in connection therewith which may be deemed advisable.
(7) To make distribution of my estate in kind and to
cause any share to be composed of cash, property or undivided
fractional shares in property different in kind from any other
share.
(8) To execute and deliver any and all instruments in
writing which they may deem advisable to carry out any of the
foregoing powers. No party to any such instrument in writing
signed by my Executrices shall be obliged to inquire into its
validity or be bound to see to the application by the Executrices
-5-
(SEAL)
of any money or other property paid or delivered pursuant to
the terms of any such instrument.
IN WITNESS WHEREOF, I, PATRICIA I. CAMERON, the
Testatrix, have to this Last Will and Testament, written on six
(6) sheets of paper, set my hand and seal this ~;~~ay of
September, 1983.
SIGNED, SEALED, PUBLISHED )
AND DECLARED by the above )
named PATRICIA I. CAMERON,)
as and for her Last Will )
and Testament in the )
presence of us who have )
hereunto subscribed our )
names at her request as )
witnesses thereto, in the )
presence of the said )
Testatrix and of each )
other. )
)
)
PATRICIA I. CAMERON
(SEAL)
-6-
SOLE CODICIL
OF
PATRICIA I. CAMERON
KEEFER WOOD ALLEN & RAHAL, LLP
415 FALLOWFIELD ROAD
CAMP HILL, PA 17011
(717) 612-5800
Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Patricia I. Cameron
Date of Death: December 6, 2002
Will No. 2003 - 00058 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 1/30/2003 :
Name Ad,ess
Priscilla C. Oppenheimer 131 Bentley lane
lancaster, PA 17603
Patricia C. Nugent 2401 Washington Avenue
Santa Monica, CA 90403
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Signature
Name David P. Carson, Esquire
Address
2201 Oregon Pike
lancaster, PA 17601
Telephone (71]?) 569-3850,
Capacity: __ Personal Representative
569-2311
x Counsel for personal representative
DAVID P. CARSON
Attorney At Law
2201 Orego~t Pike
L,mcaater, PA 17601
(7t7) 569~3850 , (717) 569-2655 Fax
DAVI, D P, ~ARgON, $. D., CPA
February 27, 2003
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA ].7013
Re:
Estate of Patricia I. Cameron
Pile No. 2003-00058
Date of Death 12/06/2002
SSN 178-38-5297
Dear Sirs:
Please find enclosed a check in the amount of
$16,000.00 for estimated inheritance tax for the above
estate. Please acknowledge receipt of this check on the
enclosed copy of this letter. Please return the copy of
this letter to me in the enclosed self-addressed, stamped
envelope.
Thank you.
Sincerely,
David P. Carson
David P. Carson
2201 Oregon Pike
Lancaster, PA 17601
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002239
OPPENHEIMER PRISCILLA C
131 BENTLEY LANE
LANCASTER, PA 17603
fold
ESTATE INFORMATION: SSN: 178-38-5297
FILE NUMBER: 2103-0058
DECEDENT NAME: CAMERON PATRICIA I
DATE OF PAYMENT: 02/28/2003
POSTMARK DATE: 02/27/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 12/06/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 816,000.00
TOTAL AMOUNT PAID:
· ~ 16,000.00
REMARKS: PRICILLA C OPPENHEIMER
SEAL
CHECK# 99
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
U:
being duly sworn
Executrix
late of ___Upp_er Allen
Priscilla C. Oppenheimer
according to law, deposes and says thafs he is
of +he Estate of Patricia I. Cameron
Township_ -, Cumberland County, Pa., deceased and that the
within is an inventory made by Priscilla C. Oppenheimer , the said Executrix
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedenf's death.
and subscribed before me,
19
Execu.or . Admlnle~ra~or
131 Bentley lane
lancaster, PA 17603
Address
Date of Death 6
December 2002
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed wifhln thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
inventory of the real and personal estate of
Patricia I. Cameron
deceased
Common stock- American Electric Power, 110 shares
Common stock Avaya, 75 shares
Common stock- Comcast, 339 shares
Common stock' Citizens and Northern Bank, 5131 shares
Convertible preferred stock- Fortune Brands, 55 shares
Comm stockd Harsco, 822 shares
Common stock-lucent, 904 s~ares
Common stock- P,P & i, 400 shares
Common stock- A, T & T, 210 shares
Common stock~ United Technologies, 960 shares
Common stock-Wachovia Bank, 1,952 shares
Mutual fund- Nuveen, large Cap Fund, 95 shares
Checking account, PNC Bank, account number 50-7010-5572
Personal effect-clothing, etc.
Total
2,940
221
7,383
57,726
14,624
24,520
1,455
12,800
5,840
58,896
68,651
1,743
42,027
450
~99,280
30
25
42
94
5O
26
44
00
10
00
64
25
47
00
57
DAVID P. CARSON
Atto~rmy At L~w
2201 Orego~t Pike
Lancaster, PA 1760 l
(7~.7) $~9~-~0 , (717) 569-2655 F~x
DAVID P. CAR~ON, ,% D., CPA
September 3, 2003
Register of Wills
Cum~.erland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re:
Estate of Patricia I. Cameron
~ile No. 2003-00058
Date of Death 12/06/2002
SSN 178-38-5297
Dear Sirs:
Please find enclosed the inheritance tax return and a
check in the amount of $431.04 for the final inheritance tax
for the above estate. I have also enclosed a check'in the
amount of $15.00 for the filing fee. Please acknowledge
receipt of this tax return and checks on the enclosed copy
of this letter. Please return the copy of this letter to me
in the enclosed self-addressed, stamped envelope'.
Thank you.
Sincerely,
David ?. Carson
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002975
CARSON DAVID P
2201 OREGON PIKE
LANCASTER, PA 17601
........ fold
ESTATE INFORMATION: SSN: 178-38-5297
FILE NUMBER: 2103-0058
DECEDENT NAME: CAMERON PATRICIA I
DATE OF PAYMENT: 09/04/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 1 2/06/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 9431.04
TOTAL AMOUNT PAID'
9431.04
REMARKS: PRISCILLA C OPPENHEIMER C/O
DAVID P CARSON
SEAL
CHECK# 1005
INITIALS: DO
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
217
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT, 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER 21-03-0058
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
CAMERON, PATRICIA I. 178-38-5297
I-
:~ )ATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
~ 12/6/2002 7/11/1905 REGISTER OF WILLS
~ IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
0
0
Z
'---]1. Original Return
E~4. Limited Estate
E~]6. Decedent Died Testate (Attach copy of Will)
r--] 9. Litigation Proceeds Received
NAME
DAVID P. CARSON, ESQUIRE
FIRM NAME (If Applicable)
TELEPHONE NUMBER
717-569-3850
El2. Supplemental Return
E~4a. Future Interest Compromise (date of death after 12-12-82)
El7. Decedent Maintained a Living Trust (Attach copy of Trust)
E~]10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
COMPLETE MAILING ADDRESS
2201 OREGON PIKE
LANCASTER, PA 17601
E~3. Remainder Return (date of death pdor to 12-13-82)
~-'--"] 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
E~I 1. Election to tax under Sec. 9113(A) (Attach Sch O)
1. Real Estate (Schedule A) (1) NONE
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE
4. Mortgages& Notes Receivable (Schedule D) (4) NONE
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. Jointly Owned Properly (Schedule F) (6). NONE
[~ Separate Billing Requested
7. Inler-Vivos Transfer & Miscellaneous Non-Probate Property
(Schedule G or L)
(7) NONE
8. TOTAL GROSS ASSETS (total Lines 1-7') (8)
9. Funeral Expenses & Adminislralive Costs (Schedule H) (9)
10. Debts of Decedent, Modgage Liabilities, & Liens (Schedule I) 10)
11. TOTAL DEDUCTIONS (total Lines 9 & 10) (11)
12. NET VALUE OF ESTATE (Line 8 minus Line 11) (12)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not
been made (Schedule J) (13)
14. Net Value Subjecl to Tax (Line 12 minus Line 13) (14)
357455.82
42639.90
OFFICIAL USE ONLY
400095.72
7522.70
8725.85
16248.55
383847.17
383847.17
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amounl cf Line 14 taxable at the spousal tax
rale ,or transfers under Sec.9116 (a)(1.2) X .0 __ (15)
16. Amount of Line14 taxable at lineal rate 383847.17 X .0 45 (16)
17. Amount of Line 14 taxable at sibling rate x . 12 (17)
18. Amounl of Line 14 taxable at collateral rate X .1 5 (18)
(19)
19. Tax Due
>;i> ~ ~O-A~ ~ ~S~ION$ ON REVERSE SI DE AND RECHECK MA~H < <
17273.12
17273.12
217 CAMERON, PATRICIA I.
Decedent's Complete Address:
ISTREET ADDRESS
SSIAH VILLAGE, MT. ALLEN DRIVE
I MECHANICSBURG
178-38-5297
STATE ZIP
PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Inlerest/Penalty if applicable
D. Interest
E. Penalty
16000.00
842.08
(1)
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 I Line 20 to request a refund (4)
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter lhe total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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 transferred; ...................... [] [--~
b. retain the right to designate who shall use the property transferred or its income; ........... [~ E~
c. retain a reversionary interest; or .............................. [~ E~
d. receive the promise for life of either payments, benefits or care? ................. [~ []
2. If death occurred after December 12,1982,did decedent Iransfer property within one year of dealh
without receiving adequate consideration? ............................ [~ []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .... ~] ~'~
4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which
contains a 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.
17273.12
16842.08
431.04
431.04
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowted,qe.
/I'S~'"lq'~URE OF PERSON RESP~.SlBLE FOR FILING RETURN DATE
~-¢~DRESS '"--7i,/- b/ ' '
131 BENTLEY LANE, LANCASTER, PA 17603
S~T~E PARE~_~RE PR ES E NTATIVE
ADDRESS
2201 OREGON PIKE~ LANCASTER, PA 17601
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 transl~ers to or for the use of the surviving spouse is 3%
[72 P.S. Section 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 096 [72 P.S. Section 911§ (a)(1.1)(ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0%[72 P.S Section 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. Section 9116(1.2) [72 P.S. Section 9115(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 Section 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
217
REV-1503 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
PATRICIA I. CAMERON 21-03-0058
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
COMMON STOCK-AMERICAN ELECTRIC POWER, 110 SHARES, FMV $26.73 PER SHAR
COMMON STOCK-AVAYA, 75 SHARES, FMV $2.95 PER SHARE
COMMON STOCK-COMCAST, 339 SHARES, FMV $21.78 PER SHARE
COMMON STOCK-CITIZENS AND NORTHERN BANK, 5131 SHARES, FMV $30.74 PER SH
CONVERTIBLE PREFERRED STOCK-FORTUNE BRANDS, 55 SHARES, FMV $265.90 PER
COMMON STOCK-HARSCO, 822 SHARES, FMV 29.83 PER SHARE
COMMON STOCK-LUCENT, 904 SHARES, FMV $1.61 PER SHARE
COMMON STOCK-P, P & L, 400 SHARES, FMV $31.61 PER SHARE
COMMON STOCK-A, T & T, 210 SHARES, FMV $27.81 PER SHARE
COMMON STOCK-UNITED TECHNOLOGIES, 960 SHARES, FMV $61.35 PER SHARE
COMMON STOCK-WACHOVIA BANK, 1952 SHARES, FMV $35.17 PER SHARE
MUTUAL FUND-NUVEEN LARGE CAP FUND, 95 SHARES
EX-DIVIDEND AMOUNT-AMERICAN ELECTRIC POWER
EX-DIVIDEND AMOUNT-UNITED TECHNOLOGIES
EX-DIVIDEND AMOUNT-WACHOVIA BANK
TOTAL (Also enter on line 2, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
2940.30
221.25
7383.42
157726.94
14624.50
24520.26
1455.44
12644.00
5840.10
58896.00
68651.64
1743.25
66.00
235.20
507.52
357455.82
AT
RE~-1508 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
PATRICIA I. CAMERON 21-03-0058
Incl~e the proceeds of litigation and the date the proceeds were received by the estate. ALL PROPERTY JOINTLY-OWNED WI]Ti 'n~E RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
CHECKING ACCOUNT-PNC BANK, ACCOUNT NUMBER 50-7010-5572
PERSONAL EFFECTS-CLOTHING, ETC.
HEALTH INSURANCE REFUND-PA BLUE CROSS/BLUE SHIELD
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
42027.47
450.00
162.43
42639.90
217
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
PATRICIA I. CAMERON
FILE NUMBER
21-03-0058
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
5.
6.
7.
8.
9.
FUNERAL EXPENSES:
CREMATION SOCIETY, NEWSPAPER ARTICLES
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
city
Year(s) Commission Paid:
Slale
Zip
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State __ Zip
Relationship of Claimant to Decedenl
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
MAILING OF WILL EXPENSE-KEEFER WOOD ALLEN & RAHAL LLP
ESTATE ADVERTISING FEE-CUMBERLAND LAW JOURNAL
ESTATE ADVERTISING FEE-CARLISLE SENTINEL
TOTAL (Also enter on line 9, Recapitulation',
(If more space is needed, insert additional sheets of the same size)
AMOUNT
263.50
6000.00
486.50
600.00
9.27
75.00
88.43
7522.70
F~EV-1512 EX+ (6-98) AT
COMMONWEALTH OFPENNSYLVANIA
INHERITANCE TAXRETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
PATRICIA I. CAMERON 21-03-0058
Include unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
PHARMERICA-DRUGS AND MEDICINES
MESSIAH VILLAGE-NURSING CARE SERVICES
YEAR 2002 PENNSYLVANIA INDIVIDUAL INCOME TAX
253.35
8402.50
70.00
8725.85
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
217
REV-1513 EX + (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
PATRICIA I. CAMERON 21-03-0058
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
CHILD
CHILD
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
PRISCILLA C. OPPENHEIMER
131 BENTLEY LANE
LANCASTER, PA 17603
PATRICIA C. NUGENT
2401 WASHINGTON AVENUE
SANTA MONICA, CA 90403
5O%
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18~ AS APPROPRIATE~ ON REV-1500 COVER SHEET
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
50%
LAST WILL AND TESTAMENT OF
PATRICIA I. CA2,~RON
I, PATRICIA I. C~4ERON, of Camp Hill, Cumberland County,
Pennsylvania, do hereby make, publish and declare this as and
for my Last Will and Testament, hereby revoking all Wills or
Codicils thereto, by me at anytime heretofore made.
ITEM I. I order and direct that all my just debts and
funeral expenses be paid out of my estate by my Co-Executrices
hereinafter named, as soon as may conveniently be done after
my death.
ITEM II. I give, devise and bequeath all the rest,
residue and remainder of my estate, of whatsoever nature and
wheresoever situate, to my two children, PRISCILLA C. OPPENHEIMER
and PATRICIA C. NUGENT, in equal shares, absolutely; Provided
that, if either of my two children should not survive me, my
residuary estate shall pass to my then living issue, per stirpes.
ITEM III. It is my wish that, in distributing my re-
siduary estate under ITEM II hereof, my Co-Executrices shall
deliver certain items of my tangible personal property in accord-
ance with a list which will be in my safe deposit box, the receipt
of such items to be considered a part of whatever share of my
estate the respective recipients are entitled to receive hereunder.
Witnesses:
.',.~ -~-~., . /'~
./ I ,'; .
(SEAL)
ITEM IV. Ail estate, inheritance, legacy, succession
or transfar taxes (including any interest and penalties thereon)
imposed by any domestic or foreign laws now or hereafter in force
with respect to all property taxable under such laws by reason
of my death, whether or not such property passes under this, my
Will, and whether such taxes be payable by my estate or by any
recipient of any such property, shall be paid by my Co-Executrices
out of my general estate as part of the expense of the adminis-
tration thereof, with no right of reimbursement from any recipient
of any such property.
ITEM V. I hereby nominate, constitute and appoint my
two daughters, PRISCILLA C. OPPENHEIMER and PATRICIA C. NUGENT,
as Co-Executrices of this, my Last Will and Testament. In the
event either of them shall fail to qualify or cease to act as
Co-Executrice, then th~ other shall have full power to act as
sole Executrix. Neither one of them shall be required to give
any bond or security in connection with the administration of my
estate.
ITEM VI. Any property which becomes distributable under
ITEM II of this Will to a minor shall be held by C.C.N.B. BANK, N.A.
of New Cumberland, Cumberland County, Pennsylvania, or its successor
or successors by any merger, conversion or consolidation, as Guardian
Wi~esses:
(SEAL)
-2-
for such minor during minority. In the case of any such minor,
the Guardian may, during minority, apply such amounts of income
therefrom as, in its sole discretion, it deems proper for the
support, education and welfare of such minor and shall accumulate
any unexpended balance of income. Such amounts may be applied
directly or may be paid to the person who has the care and control
of such minor, without the intervention of any guardian. The
Guardian shall not be obligated to supervise or inquire into the
application of such amounts by any person receiving them, and
the receipt of such person shall be a complete release of the
Guardian.
Should the amount thus held in Guardianship for any such
minor, in the sole opinion of the Guardian, be or become too small
to warrant thus holding such fund, or should its administration
be or become impractical for any other reason, the Guardian, in
its sole discretion, may pay such amount, absolutely, to the
parent or other person maintaining said minor, or may deposit such
share in the minor's name in a savings account in a savings in-
stitution of its choosing, payable to the minor at majority.
ITEM VII. I hereby expressly authorize and empower my
Co-Executrices and confer sole and absolute discretion upon them:
(1) To purchase or otherwise acquire, and to retain,
whether originally a part of my estate or subsequently acquired,
any and all stocks, bonds, notes or other securities, or any variety
of real or personal property, including stocks or interests in
investment trusts and common trust funds as may be deemed
advisable whether or not such investments be of such character
as to constitute legal investments by fiduciaries.
(2) To sell, lease, pledge, mortgage, transfer, ex-
change, convert or otherwise dispose of, or grant options with
respect to, any and all property at any time forming a part of
my estate, in such manner, at such time or times, for such pur-
poses, for such prices and upon such terms, credits and conditions
as may be deemed advisable. Any lease made by my Executrices may
extend beyond the period fixed by statute for leases made by
fiduciaries.
(3) To borrow money for any purpose connected with
the protection, preservation or improvement of my general estate
whenever it is deemed advisable, and as security to mortgage or
pledge any real estate or personal property of which I may die
seized or possessed or forming a part of my estate, upon such
terms and conditions as may be deemed advisable.
(4) To vote in person or by general or limited proxy
with respect to any shares of stock or other securities held by
them; to consent, directly or through a committee or other agent,
to the reorganization, consolidation, merger, dissolution or
liquidation of any corporation in which my estate may have any
interest, or to the sale, lease, pledge or mortgage of any property
by or to any such corporation; and to make any payments and to
Wit. s ses:
-4-
take any steps which may be deemed necessary or proper for
obtaining the benefit of any such transaction.
(5) To hold investments in the name of a nominee.
(6) To complete, extend, modify or renew any loans,
notes, bonds, mortgages, contracts or any other obligations which
I may own or to which I may be a party or which may be liens or
charges against any of my property or against my estate, although
I may not be liable thereon, in such manner as may be deemed ad-
visable; to pay, compromise, compound, adjust, submit to arbitra-
tion, sell or release any claims or demands of my estate as may
be deemed advisable, including the acceptance of deeds of real
property in satisfaction of bonds and mortgages, and to make any
payments in connection therewith which may be deemed advisable.
(7) To make distribution of my estate in kind and to
cause any share to be composed of cash, property or undivided
fractional shares in property different in kind from any other
share.
(8) To execute and deliver any and all instruments in
writing which they may .deem advisable to carry out any of the
foregoing powers. No party to any such instrument in writing
signed by my Executrices shall be obliged to inquire into its
validity or be bound to see to the application by the Executrices
-5-
(SEAL
of any money or other property paid or delivered pursuant to
the terms of any such instrument.
IN WITNESS WHEREOF, I, PATRICIA I. CAMERON, the
Testatrix, have to this Last Will and Testament, written on six
(6) sheets of paper, set my hand and seal this M~~ay of
September, 1983.
SIGNED, SEALED, PUBLISHED
AND DECLARED by the above
named PATRICIA I. CA~RON,)
as and for her Last Will
and Testament in the
presence of us who have
hereunto subscribed our
names at her request as
witnesses thereto, in the
presence of the said
Testatrix and of each
other.
/
~ PATRICIA I. CAS~RON
(SEAL)
-6-
SOLE CODICIL
OF
PATRICIA I. CAMERON
I, Patricia I. Cameron, of Upper Allen Township, Cumberland County, Pennsylvania, do
hereby ratify, confirm and republish the provisions of my Last Will and Testament, dated
September 7, 1983, the sole purpose of this codicil being to make my aforesaid Last Will and
Testament self-proving. I further declare this to be the sole codicil to the aforesaid Last Will and
Testament.
IN WITNESS WHEREOF, I have executed this codicil this ,,2b'Tr~day of
(~k~v" ,1999.
SIGNED, SEALED, PUBLISHED, and
DECLARED by PATRICIA I. CAMERON
as and for the Sole Codicil to
her Last Will and Testament,
dated September 7, 1983 on
the day and year last above
written, in the presence of
us, who, at her request,
in her presence, and in the
presence of each other,
all being present at the same
time, have hereunto subscribed
our names as witnesses:
SELF-PROViNG AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA ·
· SS.
COUNTY OF CUMBERLAND ·
WE, PATRICIA I. CAMERON, Thomas E. Wood ,
and Patricia D. Olyarnik , the Testator and the witnesses, respectively, whose names are
signed to the attached instrument, being first duly sworn, do hereby declare to the undersigned
authority that the Testator signed and executed the instrument as her Sole Codicil to her Last
Will and Testament dated September 7, 1983, and that she had signed willingly, and that she
executed it as her free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the Testator, signed the Sole Codicil as witness and to
the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older,
of sound mind, and under no constraint or undue influence.
PATRICIA I. CAMEROlq, Testator
w' ess
Witness
Subscribed, sworn to, and acknowledged before me by PATRICIA I. CAMERON, the Testator,
and subscribed and sworn to before me by Thomas ~.. Wood , and
?atr±c±a D. Olyarn±k , witnesses, this 26tl-day
of October, 1999.
Not'ky Public
/~-//~-
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DZVTSTON
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
DAVID P CARSON ESQ
2201 OREGON PIKE
LANCASTER
PA 1760.1
COMMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOT/CE OF /NHERZTANCE TAX
APPRA/SENENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1Gci7 EX ~FP (01-DS)
DATE 10-21-2003
ESTATE OF CAMERON
DATE OF DEATH 12-06-2002
FILE NUHBER 21 03-0058
~COUNTY CUMBERLAND
ACN 101
I Amoun~ Ramified
PATRICIA I
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS L]:NE l~ RETAIN LOWER PORT:ZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF ZNHER]:TANCE TAX APPRA:ZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF CAMERON PATRICIA I F]:LE NO. 21 03-0058 ACN 101 DATE 10-21-Z003
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVAT]:ON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED 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 Zn~ares~ (Schedule C) (3)
4. Not,gages/No,es Reca/vable (Schedule D) (q)
5. Cash/Bank Depos/~s/H/sc. Personal Proper~y (Schedule E) (5)
6. Jo/n~ly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al AssaYs
APPROVED DEDUCTXONS AND EXEHPTZONS:
9. Funeral Expenses/Adm. Cos~s/H/sc. Expenses (Schedule H) (9)
10. Deb~s/Hor~gage L/abilities/L/ems (Schedule Z) (10)
11. To,al Deductions
12. Ne~ Value of Tax Re~urn
357/~55.82
.00
~2,639.90
.00
.00 NOTE: To /nsure proper
crad/~ ~o your account,
subm1* ~he upper por*ion
.00 of ~h/s form wi~h your
~ax payment.
.00
(8)
7,522.70
~00,095.72
8.725.85
(11)
(12) 383,8~7.17
1:5.
NOTE:
CharA~able/Oovernmen~:al Bequests; Non-elected 9113 Trusts (Schedule J) (15)
Ne~ Value of Es*a~e Subjec~ ~o Tax (1~)
~f an assess, ent ~as issued previously, lines 1~, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
.00
383,8~7.17
18 and 19 will
(15), .00 x O0 = .00
(16) 383,8R7.17 x OR5= 17,273.12
(17), .00 X 1Z = .00
(lB) .00 x 15 = .00
(19)= 17,273.12
AHOUNT PAID
ASSESSNENT OF TAX:
15. Amoun~ of L/ne 1~ a~ Spousal re~a
16. Amoun~ of L/ne 1~ ~axabla a~ LLnael/Class A ra~e
17. Amoun~ of L/ne 14 a~ Sibling ra~e
18. Amoun~ of L/ne 1~ ~axable a~ Collateral~Class B ra~e
19. Pr/nci~al Tax Due
TAX CREDZTS:
PAYHENT RECEZPT DISCOUNT
DATE NUHBER INTEREST/PEN PA/D (-)
02-27-2003 CD002239 8~Z.11
09-0~-2003 CD002975 .00
16,000.00
~31.0~
TOTAL TAX CREDXT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
17,273.15
· 03CR
.00
· 03CR
( TF TOTAL DUE TS LESS THAN $1, NO PAYNENT 'rs REI~U'rRED.
'rF TOTAL DUE 'rS REFLECTED AS A "CRED'rT" {CR}, YOU NAY BE DUE
A REFUND. SEE REVERSE STDE OF TH'rS FORN FOR 'rNSTRUCTTONS. }
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRAT/VE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class S (collateral) beneficiaries of tho decedent after the expiration of any estate for
life or for years, the Comaoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class 8 (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of 2000. (7Z P.S.
Sectlon 91q0).
Detach the top portion of this Notice and submit with your payment to the Ragistar of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NZLLS; 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 ers available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special gq-hour
answering service for forms ordering: 1-800-562-Z050~ services for taxpayers with special hearing end / or
speaking needs: 1-800-q47-3020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) es shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, 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. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sas 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 (52) discount af
the tax paid is allowed.
The 152 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 tiaa period as you would appeal the tax end interest
that has been assessed as indicated on this notice.
Interest is charged beginning uith 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 (6Z) percent per annum calcuIatad at a daiIy rate of .OO016q. A11 taxes which became deIJnquent on and after
January 1, 198g 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 1982 through 2005 are:
/nterest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .O005q8 1987 92 .O00Zq7 1999 7Z .000192
1983 162 .000q38 1988-1991 112 .000301 2000 8Z .000219
1984 112 .000501 1992 92 .000247 2001 92 .OOOZq?
1985 132 .000356 1995-1994 72 .OO019Z 2OOZ 6Z .000164
1986 102 .000274 1995-1998 92 .000247 2003 52 .000137
--Interest is calcuXatad as follows:
ZNTEREST= BALANCE OF TAX UNPAZD
X NUNBER OF DAYS DELZNQUENT X DAZLY ZNTEREST 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 oust be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Patricia I. Cameron
Date of Death: 12/06/2002
Will No.21-2003-0058 Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes x No
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 x No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date: ///~/~ ~~ ~
Si~ffature _d
David P. Carson~ Esquire
Name (Please type or print)
2201 Oregon Pike
~n~t~r~ PA 17601
Address
(717) 569-3850
Tel. No.
Capacity:
__Personal Representative
__Counsel for personal
representative
(MAH:rmf/AM3)
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
Estate of :
:
PATRICIA I. CAMERON :
:
Late of Upper Allen Township :
:
Deceased :
No. 21-2003-0058
ACCOUNT RELEASE AGREEMENT
We, the undersigned, being the heirs of the above
Estate, hereby acknowledge receipt of the attached first and
final Account, request that distribution be made in
accordance with the computations therein contained, waive
all rights to a formal court approved accounting, and accept
all distributions as appear herein as proper, which are
composed of cash, and securities and personal property in
kind, in the amount below.
Principal-receipts
Principal-payments
$400,047 . 48
33,338.78
$366,708.70
Income-receipts
Income-expenses
8,921.26
.00 8,921.26
Total $375,629.96
TOT/AL FOR DISBURSEMENT WHICH CONSISTS OF:
Cash distribution to heirs
Securities and personal property in kind
to heirs
$ 20,227.14
355,402.82
Total
$375,629.96
CASH DISTRIBUTION AS FOLLOWS:
Priscilla C. Oppenheimer
Patricia C. Nugent
Total
$ 10,109.19
10,117.95
$ 20,227.14
SECURITIES AND PERSONAL PROPERTY IN KIND DISTRIBUTION AS
FOLLOWS:
Priscilla C. Oppenheimer-105 common shares,
A T & T Corporation
Priscilla C. Oppenheimer-120 common shares,
Agere Systems, Inc Class B
Priscilla C. Oppenheimer-55 common shares,
American Electric Power Company, Inc.
Priscilla C. Oppenheimer-37 common shares,
Avaya, Inc.
Priscilla C. Oppenheimer-3,848 common shares,
Citizens and Northern Corporation
Priscilla C. Oppenheimer-170 common shares,
Comcast Corporation, Class A
Priscilla C. Oppenheimer-27 convertible
preferred shares, Fortune Brands, Inc.
Priscilla C. Oppenheimer-411 common shares,
Harsco Corporation
Priscilla C. Oppenheimer-452 common shares,
Lucent Technologies, Inc.
Priscilla C. Oppenheimer-200 common shares,
PPL Corporation
Priscilla C. Oppenheimer-480 common shares,
United Technologies Corporation
Priscilla C. Oppenheimer-976 common shares,
Wachovia Corporation
Priscilla C. Oppenheimer-personal effects,
clothing, etc.
Patricia C. Nugent-105 common shares,
A T & T Corporation
Patricia C. Nugent-9 common shares,
Agere Systems, Inc. Class A
Patricia C. Nugent-ll9 common shares,
Agere Systems, Inc. Class B
Patr±cia C. Nugent-55 common shares,
American Electric Power Company, Inc.
Patricia C. Nugent- 38 common shares,
Avaya, Inc.
Patricla C. Nugent-3,848 common shares,
Citizens and Northern Corporation
Patric~a C. Nugent-169 common shares,
Comcast Corporation, Class A
Patricia C. Nugent-27 convertible preferred
shares, Fortune Brands, Inc.
Patricla C. Nugent-411 common shares,
Harsco Corporation
Patric~a C. Nugent-452 common shares,
Lucent Technologies, Inc.
Patric~a C. Nugent-200 common shares,
PPL Corporation
$ 2,920.05
152.40
1,470.15
109.15
78,863.47
3,702.60
7,179.30
12,260.13
727.72
6,322.00
29,448.00
34,325.82
225.00
2,920.05
11.34
151.13
1,470.15
112.10
78,863.47
3,680.82
7,179.30
12,260.13
727.72
6,322.00
2
Patricia C. Nugent-480 common shares,
United Technologies Corporation
Patricia C. Nugent-976 common shares,
Wachovia Corporation
Patricia C. Nugent-personal effects,
clothing, etc.
29,448.00~'
34,325.82~
225.00
Total $355,402.82
And, therefore, we do hereby by these presents
acknowledge such distribution for us as set forth and
remise, release, quitclaim, and forever discharge Priscilla
C. Oppenheimer, Executrix of the Estate of Patricia I.
Cameron, deceased, of and from all actions, suits, payments,
accounts, reckonings, claims, and demands whatsoever, for or
by reason thereof or of any other act, matter, cause, or
thing whatsoever.
And, further, we, the undersigned, as the heirs of the
above captioned Estate, hereby covenant, promise, and agree
to protect, exonerate, defend, indemnify, and save Priscilla
C. Oppenheimer, Executrix, as aforementioned, harmless of
and from any claims, liability, or actions, along with any
expense in connection therewith, including counsel fees,
arising or due from or under and by virtue of distribution
made pursuant to this release, at my request, by Priscilla
C. Oppenheimer, Executrix, aforementioned, in, lieu of any
formal Adjudication by the above Court.
This Agreement shall be governed by the lpws of the
Commonwealth of Pennsylvania.
IN WITNESS THEREOF, and with the intent of legally
binding ourselves, our heirs, personal representatives, and
assigns, we have hereunto set our hands and seals this
day of ~C~/~ , 2003, adopting the seal following
our signatures as our own.
Da ted:
C. ~enheimer
, k] ( SEAL )
Patricia C. Nugent~
3
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
Estate of
PATRICIA I. CAMERON
Deceased
Date of death: December 6, 2002
Letters of Administration granted:
First advertisement completed:
No. 21-2003-0058
January 22, 2003
Cumberland Law Journal-
February 14, 2003
The Sentinel-
February 3, 2003
FIRST AND FINAL ACCOUNT OF
PRISCILLA C. OPPENHEIMER, EXECUTRIX
ESTATE OF PATRICIA I. CAMERON, DECEASED
SUMMARY AND INDEX
Principal-receipts
Principal-payments
$400,047.48
33,338.78
Income-receipts
Income-expenses
8,921.26
.00
Net Balance
COMPOSITION OF NET BALANCE
Cash distribution to heirs:
Priscilla C. Oppenheimer
Patricia C. Cameron
Securities and personal property distribution
in kind to heirs:
Priscilla C. Oppenheimer
Patricia C. Cameron
Total
$366,708.70
8,921.26
$375, 629.96
$ 10,109.19
10,117.95
177,705.79
177,697.03
$375, 629.96
4
PRINCIPAL RECEIPTS
2002
Assets of decedent per Inventory
$ 399,601.87
2003
January
No transactions
February
No transactions
March
No transactions
April
15 Nuveen-mutual fund principal distribution
25 Citizens and Northern Corporation-stock split,
received 2,565 common shares
25 Citizens And Northern Corporation-cash in lieu
of fractional shares
206.39
0.00
11.00
May
29 Miscellaneous principal receipt
20.00
June
No transactions
July
No transactions
August
18 Nuveen mutual fund, sold 95 shares
sales price 1,631.15
cost 1,536.86
gain
26 Fortune Brands preferred stock, sold 1 share
sales price 292.98
cost 265.90
gain
94.29
27.08
September
12 Miscellaneous principal receipt
86.85
Total
$400,047.48
5
PRINCIPAL PAYMENTS
2003
January
28 Pharmerica-pharmacy invoice
28 Veterans-return of insurance
29 Messiah Village-nursing home invoice
February
1 Cumberland Law Journal-estate advertising
fee
24 Keefer, Wood, Allen & Rahal-fee to
mail Will
24 Carlisle Sentinel-estate advertising fee
26 Register of Wills, Agent-estimated
Pennsylvania inheritance tax
March
7 Register of Wills-probate fees
April
4 Cremation Society-services fee
4 Register of Wills-probate fees
4 Newspaper advertising fee
May
22 Register of Wills-probate fees
June
No transactions
July
No transactions
August
No transactions
September
3 Pennsylvania Department of Revenue-year 2002
individual income tax balance
3 Register of Wills, Agent-final Pennsylvania
inheritance tax
3 Register of Wills-probate fees
3 David P. Carson, CPA-year 2002 individual
income tax preparation
October
6 Register of Wills-probate fees
253.35
109.80
8,402.50
75.00
9.27
88.43
16,000.00
18.00
251.80
413.50
11.70
10.00
70.00
431.04
15.00
390.00
35.00
November
30 Miscellaneous principal payments
30 David P. Carson, CPA-estate income tax
preparation
30 David P. Carson, Esquire-attorney fees
30 Register of Wills-probate fees
212.39
210.00
6,315.00
17.00
Total
TOTAL PRINCIPAL RECEIPTS
TOTAL PRINCIPAL PAYMENTS
NET PRINCIPAL
$400,047.48
33,338.78
$366,708.70
$ 33,338.78
INCOME RECEIPTS
2003
January
28
28
28
28
28
28
28
28
28
28
PNC Bank-interest
Verizon-dividend on common stock
Wachovia-dividend on common stock
Nuveen-dividend on mutual fund
American Electric Power-dividend on common
stock
United Technologies Corporation-dividend on
common stock
Comcast Corporation-dividend on common stock
Fortune Brands-dividend on preferred stock
PPL Corporation-dividend on common stock
Citizens and Northern Corporation-dividend
on common stock
February
24 Nuveen-dividend on mutual fund
24 AT & T Corporation-dividend on common stock
24 Harsco Corporation-dividend on common stock
March
13
13
14
21
21
Fortune Brands-dividend on preferred stock
United Technologies Corporation-dividend on
common stock
American Electric Power-dividend on common
stock
Wachovia-dividend on common stock
Nuveen-dividend on mutual fund
121.33
4.96
507.52
9.54
66.00
235.20
16.08
36.71
144.00
1,549.41
19.10
39.38
215.78
36.71
235.20
66.00
507.52
9.94
7
April
1
11
11
15
21
28
PPL Corporation-dividend on common stock
Nuveen-dividend on mutual fund
Citibank N.A.-interest
Nuveen-dividend on mutual fund
Citizens and Northern Corporation-dividend
on common stock
Citizens and Northern Corporation-dividend
on common stock
May
1
9
15
15
30
AT & T Corporation-dividend on common stock
Citibank N.A.-interest
Harsco Corporation-dividend on common stock
Nuveen-dividend on mutual fund
Citizens Bank-interest
June
10
10
10
13
16
16
3O
American Electric Power-dividend on common
stock
Fortune Brands-dividend on preferred stock
United Technologies Corporation-dividend on
common stock
Citibank N.A.-interest
Wachovia-dividend on common stock
Nuveen-dividend on mutual fund
Citizens Bank-interest
July
1
11
15
21
31
PPL Corporation-dividend on common stock
Citibank N.A.-interest
Nuveen-dividend on mutual fund
Citizens and Northern Corporation-dividend
on common stock
Citizens Bank-interest
August
1 AT & T Corporation-dividend on common stock
8 Citibank N.A.-interest
15 Nuveen-dividend on mutual fund
15 Harsco Corporation-dividend on common stock
29 Citizens Bank-interest
September
10 American Electric Power-dividend on common
10
12
16
30
stock
Fortune Brands-dividend on preferred stock
Citibank N.A.-interest
Citibank N.A.-interest
Citizens Bank-interest
154.00
12.07
.01
8.35
1,077 . 51
538.65
39.38
.52
215.78
8.27
.46
38.50
36.71
259.20
1.39
566.08
8.40
6.87
154.00
1.47
8.30
1, 616.16
7.11
39.38
1.95
8.30
215.78
7.11
38.50
.67
3.61
.24
6.73
October
31 Citizens Bank-interest
November
30 Citizens Bank-interest
30 Citizens bank-interest
6.82
6.60
6.00
Total
TOTAL INCOME RECEIPTS
TOTAL INCOME EXPENSES
NET INCOME
$ 8,921.26
.00
$ 8,921.26
$ 8,921.26
I, Priscilla C. Oppenheimer, accountant in the
foregoing Account, affirm that the Account as stated is true
and correct to the best of my knowledge and belief.
· Op~nSe ime r
9
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
Estate of :
:
PATRICIA I. CAMERON :
Late of Upper Allen Township :
:
Deceased :
No. 21-2003-0058
INVENTORY
SECURITIES AND PERSONAL PROPERTY
Common stock-American Electric Power
Company, Inc., 110 shares
o
Common stock-Avaya, Inc., 75 shares
Common stock-Agere Systems, Inc. Class A,
9 shares
Common stock-Agere Systems, Inc. Class B,
239 shares
Common stock-Comcast Corporation Class A,
339 shares
Common stock-Citizens and Northern Corporation,
5131 shares
Common stock-Harsco Corporation, 822 shares
Common stock-Lucent Technologies, Inc.,
904 shares
9. Common stock-PPL Corporation, 400 shares
10. Common stock-A T & T Corporation, 210 shares
11. Common stock-United Technologies Corporation,
960 shares
12. Common stock-Wachovia Corporation, 1,952
shares
13. Convertible preferred stock-Fortune Brands,
Inc., 55 shares
2,940.30
221.25
11.34
303.53
7,383.42
157,726.94
24,520.26
1,455.44
12,644.00
5,840.10
58,896.00
68,651.64
14, 624 . 50
10
14. Mutual fund-Nuveen PA Trust
15. Checking account-PNC Bank, account number
50-7010-5572
16. Personal effects-clothing, etc.
17. Health insurance refund-PA Blue Cross/Blue
Shield
1,743.25
42,027.47
450.00
162.43
TOTAL $399,601 . 87
I, Priscilla C. Oppenheimer, Executrix of the Estate of
Patricia I. Cameron, Deceased, affirm that the Inventory as
stated is true and correct to the best of my knowledge and
belief.
C. OpPenheimer
11