HomeMy WebLinkAbout03-0062IN RE: ESTATE OF GRANT C.
PATTISON, deceased
IN THE COURT OF COMMON PLEAS
ORPHANS' COURT DIVISION
CUMBERLAND COUNTY, PENNSYLVANIA
PRAECIPE
TO THE REGISTER OF WILLS/CLERK OF ORPHANS' COURT:
Please enter our appearance on behalf of Donald W. Pattison and Joan B. Pattison,
Executors of the Estate of Grant C. Pattison, deceased.
Date:
January ~ , 2003
Respectfully submitted,
METZGER, WICKERSHAM, KNAUSS & ERB, P.C.
By.
Jered L. Hock, Esquire
PA Court I.D. No. 19211
3211 North From Street
P.O. Box 5300
Harrisburg, PA 17110-0300
(717) 238-8187
Attorneys for Executors
of the Estate of Grant C. Pattison, deceased
Document #: 260100.1
Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Grant C. Pattison
also known as
, Deceased
No.
Social Security No. 160-60-4521
Petitioner(s), who is/are 18 years of age or older, apply(les} for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ors named in the Last Will of
the Decedent, dated November 30, 1999 and codicil(s) dated N/A
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for
probate; was not the victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(c.t.a., d,b.n.c.t.a.: i)endente lite; ducante absen~Ja; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following
spouse (if any) and heirs:
I Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/he~ last family or principal
residence at 325 Wolf Bridge Road; Carlisle Post Office; Middlesex Township
(list sa'eet, number a~d municipality)
Decedent, then 31 years of age, died January 13 , 20 03, at 325 Wolf Br dge Rd.; Carlisle; Middlesex Twp; Cumberland Cty; PA
(Location)
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
Total
Real Estate situated as follows:
$ 50,000.00
$
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the
appropriate form to the undersigned:
J /,~ Sign.atone Typed or printed name and residence J
Donald W. Pattison; 325 Wolf Bridge Road; Carlisle, PA 17013
Joan B. Pattison; 325 Wolf Bridge Road; Carlisle, PA 17013
Document #: 247834.1
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) and 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 representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate
Sworn to and affirmed and subscribed
before me this ~.')-.~J~ day of
,20 03
DECREE OF REGISTER
Estate of Grant C. Pattison , Deceased No.
also known as
Social Security No: 1 60-60-4521 Date of Death: January 1 3, 2003
AND NOW, (~ ~,a ~,,_ ,~ ~. , 20 0_3_ , in consideration.of the Petition
on the reverse side he~on~ sa~is~c~(~ry proof having been presented before me,
IT IS DECREED that Letters [] Testamentary [] of Administration
(c.t.a.; d.b.n.c.t.; pende~te lite; durante absentia; durante minoritate)
are hereby granted to Donald W. Pattison and Joan B. Pattison
in the above estate and that the instrument(s), if any, dated November 30, 1 999
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ...........................
Short Certificate(s) ..........
Renunciation ..................
Affidavit ( ) .................
Extra Pages ( ) ............
Codicil ..........................
JCP Fee ........................
Inventory & Tax Forms...
Other ............................
TOTAL ................
Document #: 247834.1
Register of Wills
Attorney: Jered L. Hock, Esquire
I.D. No: 19211
Address: 3211 North Front Street
PO Box 5300; Harrisburg, PA 17110-0300
Telephone: (717) 238-8187
DATE FILED: ~'~
LAST WILL AND TESTAMENT
OF
GRANT C. PATTISON
I, GRANT C. PATTISON, currently of 325 Wolfs Bridge Road, Carlisle Post Office,
Cumberland County, Pennsylvania, being of sound mind and memory, do hereby make, publish
and declare this to be my Last Will and Testament, hereby revoking and making void any and all
Wills and Codicils heretofore made by me.
ITEM 1. I direct that all my just debts and any expenses of disposition of my remains,
as well as transfer, inheritance and any federal estate taxes, be paid as soon after my decease as may
be found convenient.
ITEM 2.
I give my tangible personal property to my brother, LUKE D. PATTISON,
subject to the trust provisions of this Will.
ITEM 3. I give the rest, residue, and remainder of my estate to my brother, LUKE D.
PATTI SON, subject to the trust and survival provisions of this Will.
ITEM 4. (a) If my brother, LUKE D. PATTISON, does not survive me by thirty
days, I give my tangible personal property and the rest, residue, and remainder of my estate to my
parents, DONALD W. PATTISON and JOAN B. PATTISON, or to whichever one of them
survives me by thirty days.
Document #: 157048.1
(b) If neither my aforesaid brother nor my parents survive me by thirty
days, I give my tangible personal property and the rest, residue, and remainder of my estate to my
issue per stirpes, subject to the trust provisions of this Will.
ITEM 5. In addition to the powers conferred by the common law, by statute, or by
any other provisions hereof, my personal representativeswith respect to my estate and my Trustees
with respect to any trust created under this Will are hereby empowered as follows:
(a) To sell at public or private sale, to exchange, to lease, to pledge, to
mortgage, to transfer, to convert, or otherwise dispose of, or grant options with respect to,
any and all property, real, personal, or mixed, at any time forming a part of my probate or
trust estates, in such manner, at such time or times, for such purposes, for such price or
prices, and upon such terms, credits, and conditions as shall be deemed advisable or
necessary under the circumstances.
(b) To assent to, join in, and vote in favor of any merger, reorganization, voting
trust, plan, lease, mortgage, consolidation, exchange, foreclosure of any corporation or other
investment in which the probate estate or trusts may hold stock, bonds, investments, or an
interest;
(c) To vote in person or by general or limited proxy with respect to any share of
stock or other investment held by the probate estate or trusts;
(d) To make distribution in division of the probate estate in cash, in kind, or
partly in both;
(e) To compromise any claim or controversy;
Document #: 157048.1
(f) To apportion between principal and income any receipts and disbursements
and to ascertain income and principal in accordance with the statutes and rules of law of the
Commonwealth of Pennsylvania;
(g) To keep property in the name of a nominee with or without disclosure of any
fiduciary relationship;
(h) To employ attorneys, auditors, depositories and proxies with or without
discretionary power.
(i) To make, execute, acknowledge, and deliver any and all instruments which
may be deemed advisable or necessary to carry out any of the powers herein granted or
provided by law;
(j) To invest and reinvest the principal of the trust, together with any
accumulated income thereon whenever such accumulation has been permitted by the terms
hereof, in all forms of property, real, personal, or mixed, including but not limited to stocks,
bonds, common trust funds, mortgage, investment funds, insurance policies, and annuities,
without being limited by any statute or rule of law concerning investments by fiduciaries;
(k) To carry out the terms of any agreement I may have entered into to sell all or
any part of any property or any interest I may own in any business at the time of my death;
(1) To exercise any law-given option to treat administrative expenses either as
income tax or as estate tax deductions, without regard to whether the expenses were paid
from principal or income;
(m) To disclaim inheritances and interests in property.
Document #: 157048.1
ITEM 6. I direct that if any beneficiary of my estate is under thirty-five (35) years of
age, my Trustees shall retain whatever share such beneficiary otherwise would have received and
apply so much of such share or the income thereof as my Trustees determine advisable for the
beneficiary'shealth, maintenance, support, and education. I direct that if any beneficiary wishes to
attend college, graduate school, trade school, vocational school, business school, or another
institution or center of learning, adequate financial provision shall be made from the trust. When
the beneficiary attains the age of thirty-five (35) years, the Trustees shall distribute to the
beneficiary the then remaining principal and income, discharged of the trust. Notwithstandingthe
foregoing provisions, if both of my parents fail to qualify or cease to act as Trustee, the trust
provisions of this Will shall become ineffective and outright distribution shall be made to my
aforesaid brother.
ITEM 7. No interest of any beneficiary under this Will or any trust established
hereunder or any codicil hereto shall be subjected to anticipation.
ITEM 8. No bond shall be required of my Personal Representativesand Trustees, but
if bond is nevertheless required, it shall be without surety.
ITEM 9. I appoint my parents, DONALD W. PATTISON and JOAN B. PATTISON,
Executors. If neither qualifies or ceases to act, I appoint my brother, LUKE D. PATTISON,
Executor.
ITEM 10. I appoint my parents, DONALD W. PATTISON and JOAN B. PATTISON,
Trustees of any trust established under this Will. If either does not qualify or ceases to act, I
appoint the other as sole Trustee.
Document #: 157048.1
ITEM 11. For the convenience of my Personal Representatives and Trustees, I note
that this Will has been prepared by Jered L. Hock, Esquire, and the law firm of Metzger,
Wickersham, Knauss & Erb, P.C.
Executedon ,Jv/~gb/Wf~z~=/E _--~O ,1999.
Grant C. Pattison
Signed, sealed, published and declared by the above-named Testator, GRANT C.
PATTISON, as and for his Last Will and Testament, in the presence of us, who, at his request, in
his sight and presence, and in the sight and presence of each other, have hereunto subscribed our
names as witnesses.
Address
Document lt: 157048.1
COMMONWEALTH OF PENNSYLVANIA '
COUNTY OF (~ ~? ~ e r'/a'/.~ d ·
SS
W~e, GRANTC. PATTISON, and ~%b~d/) /'/' /'~',~ ,and
,d'~ b]d/-ir)~ A.'~ 5'/,~27,9,~d.,~,~ , the Testator and the witnesses, respectively, whose
names are si~ned to the attached or foregoing instrument, being first duly sworn, do hereby declare
to the undersigned authority that the Testator signed and executed the instrument as his last Will
and that he had signed willingly (or willingly directed another to sign for him), and that he executed
it as his 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 Will as witness and that to the best of our
knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no
constraint or undue influence.
Testator
Witness
Witness
SWORN to or affirmed and acknowledged before me by the above-named Testator and witnesses
this ,~g)~day of /L/lgbTz79~/-/C ,1999.
Document #: 157048.1
My Commission Expires:
(SEAL) Carolyn E. Sweger, Notary Public
Middlesex Twp., Cumberland County
My Commission Expires Jun~ 1 c3, 2000
Member. Pennsylvania Association of Notaries
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Grant C. Pattison
Date of Death: 1/13/2003
Will No. 21-2003-62 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 2 ! 19 ! 2003 ·
Name Address
Luke D. Pattison 325 Wolf Bridge Road
Carlisle PA 17013
Donald W. Pattison 325 Wolf Bridge Road
Carlisle PA 17013
Joan B. Pattison 325 Wolf Bridge Road
Carlisle PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
N/A
Date:
Name: Jered L. Hock, Esquire
Address: 3211 North Front Street; PO Box 5300
Harrisburg PA 17110-0300
Capacity:
Telephone(717) 2388187
X
Personal Representative
Counsel for Personal
Representative
IN RE: ESTATE OF GRANT C.
PATTISON, deceased
IN THE COURT OF COMMON PLEAS
ORPHANS' COURT DIVISION
CUMBERLAND COLrNTY, PENNSYLVANIA
NO. 2003-00062
QUALIFIED DISCLAIMER
WHEREAS, Grant C. Pattison (hereinafter referred to as the "Decedent"), then a resident
of Middlesex Township, Carlisle Post Office, Cumberland County, Commonwealth of
Pennsylvania, died on January 13, 2003; and
WHEREAS, Decedent's parents, Donald W. Pattison and Joan B. Pattison, were duly
appointed Executors of the Estate of Decedent on or about January 22, 2003, in accordance with
the terms of Decedent's Last Will and Testament dated November 30, 1999 (said appointment
being set forth to Estate No. 2003-00062 and PA File 21-03-0062 in the Office of the Register of
Wills of Cumberland County, Pennsylvania); and
WHEREAS, in said Will Decedent's brother, Luke D. Pattison, was named as recipient
of all tangible personal property and of the rest, residue, and remainder of the Estate of
Decedent, with said gift of tangible personal property and the rest, residue, and remainder being
subject to trust provisions of the Will; and
WHEREAS, Decedent's brother, Luke D. Pattison, was named as beneficiary or recipient
of certain other assets reportable on the inheritance tax and/or death tax return(s) of Decedent,
whether or not taxable under the applicable circumstances;
WHEREAS, the beneficiaries of Decedent's Estate and other assets, if Decedent's
aforesaid brother had predeceased him, are Donald W. Pattison and Joan B. Pattison; and
Document//261276
WHEREAS, the aforesaid trust has not been funded as of the date hereof and all of the
probate assets and other assets of Decedent or of the Estate of Decedent taxable for
inheritance/death tax purposes or reportable on the inheritance tax return of Decedent, whether or
not taxable, are currently held in such fashion by the Executors in their capacity as Executors, or
otherwise, so that none are being held by or have been received by the undersigned Disclaimant;
and
WHEREAS, the Decedent's taxable and probate estate and assets reportable on his
inheritance tax return are composed of tangible personal property and accounts in the form of
assets with TD Waterhouse Investor Services, Inc.; Members 1st Federal Credit Union, PSECU,
and in the form of stock and other funds, accounts, deposits, and items both tangible and
intangible; and
WHEREAS, the Decedent's brother, Luke D. Pattison, wishes (1) to hereby disclaim his
entire interest in all of the aforesaid estate and assets and any other assets there may be in which
Decedent held an interest at the time of his death and which formed part of his probate or
otherwise taxable estate for inheritance and death tax purposes or which are reportable for
inheritance tax purposes, whether or not taxable, and (2) to state that he has not heretofore
received or accepted any benefit from said assets; and
NOW THEREFORE, pursuant to The Pennsylvania Probate, Estates and Fiduciaries
Code, 20 Pa. C.S.A. Section 6201 et. seq., The Pennsylvania Inheritance and Estate Tax Act,
72 P.S. Section 9116 (c) and Section 2518 of the Internal Revenue Code, and any and all other
applicable law, the undersigned, Luke D. Pattison, without consideration, does irrevocably
Document #261276 -2-
renounce and disclaim his interest in all of the aforesaid assets, together with any and all income
earned thereon whether before the date of Decedent's death or thereafter.
The undersigned further requests the Clerk of the Orphans' Court Division of the Court
of Common Pleas of Cumberland County, Commonwealth of Pennsylvania, to accept and file
this Qualified Disclaimer. The undersigned specifically irrevocably waives any and all powers
which he may have to revoke this Qualified Disclaimer. Further, the undersigned intends to be
legally bound hereby.
DATED:
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF )
,2003, before me personally appeared Luke D. Pattison,
known to me to be the person who executed the foregoing instrument, and who duly
acknowledged to me that he executed the same.
Notary Public / f
Notarial Seal ,
! Carolyn E. Sweraer, Notary P~bdc
Midd esex Twp ~umt~erlaq'~ Co~ nh,
My Commission Expires June 19, ~004
Member, Pennsy!vani8 Assoc~stiop of Noiaries
Document 1/261276 -3-
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 002193
PATTISON JOAN B
325 WOLF BRIDGE ROAD
CARLISLE, PA 17013
ESTATE INFORMATION: SSN: 160-60-4521
FILE NUMBER: 2103-0062
DECEDENT NAME: PATTISON GRANT C
DATE OF PAYMENT: 02/20/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01 / 13/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,700.00
REMARKS:
JOAN B PATTISON
TOTAL AMOUNT PAID:
$4,700.00
SEAL
CHECK#103
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
IN RE: ESTATE OF GRANT C.
PATTISON, deceased
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 21-2003-62
PRAECIPE FOR WITHDRAWAL
TO THE CLERK:
Please withdraw our appearance as counsel to the Executors, as the Executors have
elected to proceed without counsel.
Respectfully submitted,
METZGER, WICKERSHAM, KNAUSS & ERB, P.C.
Jered L. Hock;-Esquire
PA Court I.D. No. 19211
3211 North Front Street
P.O. Box 5300
Harrisburg, PA 17110-0300
(717) 238-8187
283130-1
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 002898
PATTISON JOAN B
325 WOLF BRIDGE ROAD
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 160-60-4521
FILE NUMBER: 2103-0062
DECEDENT NAME: PATTISON GRANT C
DATE OF PAYMENT: 08/1 4/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/1 3/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $408.06
TOTAL AMOUNT PAID:
$408.06
REMARKS' JOAN B PATTISON EXECUTRIX
TAX PAY-SAME DAY HAND DELIVERY
SEAL
CHECK# 111
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
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
FILENUMBER
t 21 2003 0062
~ YEAR NUMBER
SOCIAL SECURITY NUMBER
DECE-
DENT
CHECK
APPRO-
PRIATE
BLOCKS
COR-
RE-
SPON
DENT
RECA-
PITULA-
TION
TAX
COMPU-
TATION
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
PATTISON, GRANT C
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
01/13/2005 9/9/1971
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
160-60-4521
THIS RETURN MUST BE FILED IN DUPLICATE
WITH THE REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Original Return
4. Limited Estate
6. Decedent Died Testate
(Attach copy of Will)
9. Litigation Proceeds Received
2. Supplemental Return
4a. Future Interest Compromise
(date of death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach a copy of Trust)
10. Spousal Poverty Credit(date of death between
12-31-91 and 1-1-95)
3. Remainder Return
(date of death prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
J --] 1 1. Election to tax under Sec. 9113(A}
(Attach Sch O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE & CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME
JOAN PATTISON
FIRM NAME (If Applicable)
TELEPHONE NUMBER
243 -9894
COMPLETE MAILINGADDRESS
325 WOLF'S BRIDGE ROAD
CARLISLE, PA 17013
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal
Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F)
~ Separate Billing Requested (6)
0.00
133,299.51
O.O~Oj%
0.0~
5,007.47
0.00
Inter-Vivos Transfers & Miscellaneous
Non-Probate Property (Schedule G or L)
(7) 0 o 0 0
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H)(9) 15, 013 . 90
10. De bts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 4 ~ 2 9 1 · 8 4
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 (13)
has not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
OFFICIAL USE ONLY
138,306.98
19,305.74
119,001.24
0.00
119,001.24
15.
SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES
Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) 0 · 0 0 X .00 (1 5)
16. Amount of Line 14 taxable at lineal rate 11 9, 0 0 1. 2 4 X .045 (16)
1 7. Amount of Line 14 taxable at sibling rate 0 · 0 0 X .12 (17)
1 8. Amount of Line 14 taxable at collateral rate 0 · 0 0 x ,1 5 (18)
19. Tax Due (19)
20. r-1 I CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1
0.00
5,355.06
0.00
0.00
5,355.06
>> BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND RECHECK MATH<<
0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP- Forms Software Only
PA REV-1500 EX (6-00)
Decedent's Complete Address:
Page 2
STREET ADDRESS
325 WOLF'S BRIDGE ROAD
CITY
CARLISLE
STATE
PA
ZIP
17013
Tax Payments and Credits:
1, Tax Due (Page 1 Line 19)
2. Credits/Payments
A Spousal Poverty Credit
B. Prior Payments
Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
4,700.00
247.00
(1)
Total Credits (A + B + C) (2)
0.00
0o00
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. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
5,355.06
4,947.00
0.00
408.06
0.00
408.06
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
b. retain the right to designate who shall use the property transferred or its income; .................
c. retain areversionary interest; or ........................................................
d. receive the promise for life of either payments, benefits or care? ..............................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................................... F~ ~
3. D d decedent own an "n trust for" or payab e upon death bank account or security at his or her death? ...
4. Did decedent own an IndividuaJ Retirement Account, annuity, or other non-probate property which
contaJns 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.
Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements and to the best of my
knowledge and belief it is true, correct and complete. Declaration oi preparer other than the personal representat ves based on information of
wh ch preparer has any knowledge.
,~I,?,(4~./t/ATURE OF P, EP~ON RESPONSIBLE FOR FILING RETURN DAT, E __
ADDRESS 325 WOLF S BRIDGE ROAD~/' ' ' ! /
CARLISLE, PA 17013
SIGNATURE,~F PREPARER OTHER THAN REPRESENTATIVE
ADDRESS I3 0 B~3X 668
CARLISLE, PA 17013
For dates of death on or after July 1, 1994 an d before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviwng spouse is 3%
[72 P,S. a 9118 (a) {1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of th · surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)].
The statute ~lg.~s_not exeJ3~zt a transfer to a surwving 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 uss of a natural parent, an adoptive parent,
or a stepparent of the ch lid 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(aX1.3)]. 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,
0 PA15002 NTF 29758 Copyright 2000 Greatland/Nelco LP- Forms Software Only
Estate of: GRANT C. PATTISON 160-60-4521
Executors:
DONALD W. PATTISON
325 WOLF'S BRIDGE ROAD
CARLISLE, PA 17013
JOAN B. PATTISON
325 WOLF'S BRIDGE ROAD
CARLISLE, PA 17013
REV-1503 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
PATTISON, GRANT C 21-2003-0062
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NO. DESCRIPTION OF DEATH
2
3
4
5
6
7
8
9
10
12
13
14
15
16
17
18
19
ALLTEL
BRISTOL MYERS
DEL MONTE
LILLY
DELHAIZE
EXXON MOBIL
HEINZ
HERSHEY
SQUIBB
89,519.64
6,773.42
168.40
6,712.00
324.70
4,706.08
1,531.80
3,653.64
MCDONALDS 3,
OCCIDENTAL PETROLEUM 2,
PEPSI 4,
SPRINT
PCS
XEROX 1,
ZIMMER 1,
COUMMUNITY BANK 1,
AHOLD 1,
ALLEGHENEY ENERGY 2,
923.88
644.65
301.00
413.00
191.04
824.90
503.60
167.40
512.00
086.44
341.92
TOTAL (Also enter on line 2, Recapitulation) $ 13 3,2 9 9.5 1
(If more space is needed, insert additional sheets of the same size)
0 PA15031 NTF 33300 Copyright 2000 Greatland/Nelco LP- Forms Software Only
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
PATTISON, GRANT C
FILENUMBER
21-2003-0062
Include proceeds of litigation & date proceeds were received by the estate. All prop, jointly-owned with right of survivorshl
ITEM
NO.
2
3
4
5
6
7
8
9
must be disclosed on Sch. F.
DESCRIPTION
MEMBERS FIRST FCU SAVINGS
MEMBERS FIRST FCU
PSECU
WATERHOUSE - CASH
WAGES - AHOLD
VEHICLE
CAR INSURANCE REFUND
IRS REFITND
LAWSUIT RECOVERY
VALUE AT
DATE OF DEATH
52 22
49 52
133 37
1,599 00
942 98
350 00
162.00
785.00
933.38
TOTAL (Also enter on line 5, Recapitulation) 5,007 o 4?
(If more space is needed, insert additional sheets of the same size)
0 PA15081 NTF 33305 Copyright 2000 Greatland/Nelco LP - Forms Software Only
Memberslx'
FEDERAL CREDIT UNION
INSURANCE DEPARTMENT
5000 Louise Drive
P. O. Box 40
Mechanicsburg, PA 17055
1-800-283-2328 or (717) 697-1161
REGULAR SAVINGS ACCOUNT:
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Accrued Interest from 1/1/03 to Date of Death
Name of Joint Owner
197751-00
10/13/2000
$52.45
$.03
$52.48
$.o3
None
CHECKING ACCOUNT:
Account Number/Suffix
Date Account Opened
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Accrued Interest from 1/1/03 to Date of Death
Name of Joint Owner
197751-11
10/13/2000
$49.52
$.o0
$49.52
$.00
None
~ION
!nsurance Products Supervisor
February 27, 2003
Estate of: GRANT C. PATTISON
Date of Death:. 01/13/2003
Social Security Number: 160-60-4521
PSEC .
the financial link TM
February 11, 2003
Account # 0160604521
JERED L HOCK
3211 NORTH FRONT ST
PO BOX 53OO
HARRISBURG, PA 17110-0300
Dear MR HOCK:
The following is the status of GRANT C PATTISON's account with PSECU as of the date of death.
Joint Owner's Name NONE
Date Established 01.13.1992
Date of Death 01.13.2003
Date of Birth 09.09.1971
Share(s) Balance Accrued Dividend
Regular Shares (S 1) $102.05 $0.03
Checking Shares (S4) 31.16 0.06
Loan(s) Balance Accrued Interest
VISA (L9) $ 0.00 $0.00
The dividend earned from January 1, 2003 through the date of death was $0.09. The decedent had no loans
with us. We do not have safe deposit boxes for our members. If you have any questions, please call 234-
8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then
extension 2227.
Sincerely,
Member Service Representative
Finance Support Unit
PENNSYLVANIA STATE EMPLOYEES CREDIT UNION
Main Address: I Credit Union Place, Harrisburg, PA 17110-2990 · (717) 234-8484 - (800) 237-7328
Mailing Address: P.O. Box 67013, Harrisburg, PA 17106-7013 · (717) 777-2100 (TDD) - (800) 472-1967 (TDD)
Web Address: www. psecu.com
Savings federally insured up to $100,000 by the National Credit Union Administration.
i3 Ahold Ahold Financial Services C.ECK NO: 13170
Financial 1149 Harrisburg Pike CHECK DATE: 01/24/03
Services Carlisle, PA 17013 PERIOD ENDING: O1/18/O3
GRANT C PATTISON SSN: 160-60-4521 TAX STATUS: S =.
325 WOLF BRIDGE RD STORE/DEPT:IoOO 0555 915 EXEMPTIONS: FED: O0 STATE: DC
CARLISLE, PA 17013 TAX ADJ: FED: IO.OOSTATE:
CURRENT Y-T-D
DESCRIPTION HOURS EARNINGS HOURS EARNINGS
REGULAR PAY .OO .OO 1,080.71
OVERTIME .OO .OO 4.70
VACATION 40.OO 501.20 501.20
SICK PAY .OO .00 400.96
HOLIDAY .OO .OO 100.24
H0L PERS DAY .OO .OO 100.24
CURRENT Y-T-D
DESCRIPTION AMOUNT - "'
. ' AMOUNT
FICA-OASDI
FEDERAL
FICA-H!
STATE PA
MIDDLESEX TP CU
PA EE UC CONTR!
7.27
14.O3 ' 60.67
5.O1 21.88
.10 .43
TOTAL HOURS & EARNINGS 40.00 501 20 2 188 05
ITEMS BELOW OEOUCTEO BEFORE FEDERAL TAXES MA~ STILL BE SUBJECT TO STATE/LocAL fAXES
MED EMP CTRIBTN .00 10.16
DENTL EMP CTRIB .00 9.12
VISION PLAN .00 2.00
TOTAL TAX
, . 129.34 557. 17
"~::: C:i::::~!/?~?;iil !::?i i ~ ! ~ ~: i ~ ! ~ :: i: '?'~i:: :: ~:iatSC~' ~ONSi.i i.i.!.i:::'?:~??i:!:.:.~.:.:.: :.:.i.i.i~ i:
BMA DISABILITY .OO 24.84
0CC. WAGE TAX .OO 10.OO
STOCK DEDUCTION .OO 60. OO,
.O0 21.28 / '
TOTAL MISC. DED.
CURRENTI 501. 20~
Y'T'DI 2, 188.O5I
PAY
TO THE
ORDER OF
C3Ah°Id
Financial
Services
CARLISLE, PA 17013
** THREE HUNDRED SEVENTY-ONE & 851100
GRANT C PATTISON
60-83 PAYROLL ACCOUNT
313 ALLFIRST BANK
HARRISBURG PA 17015
DATE 01/24/03 CHECK NUMBER 13170
***'371.86
Dq3Ah°Id
Financial
Services
Ahold Financial Services
1149 Harrisburg ?ike
Carlisle, PA 17013
CHECK NO:
13171
CHECK DATE: 01/24/03
PERIOD ENDING: O1/18/O3
GRANT C PATTISON
325 WOLF BRIDGE RD
CARLISLE, PA 17013
SSN: 160-60-4521
STORE/DEPT: 1OOO 0555 915
TAX STATUS: S
EXEMPTIONS: FED: OD
STATE:
CURRENT Y'T-D
EARNINGS HOURS EARNINGS
· DESCRIPTION
HOURS
REGULAR PAY:::: ","~'.:= .OO '.'": ~-OO'~.~':'"~'',~'~: ;1,O80.71
OVERTIME -.U'.OO '.OO ~'., '.- '4.70
VACATION ',~ 40,00 501.20 1,OO2.40
SICK PAY .OO .OO 400.96
HOLIDAY .OO .OO 1OO.24
HOL PERS DAY .OO .OO 1OO.24
TOTAL HOURS & EARNINGS 40. OD 501. 20 2, 689. 25
!::' : : PRE.TAX DEDUCTIONS :.
TEMS BELOW DEDUCTED BEFORE FEDERAL TAxEs MAY sT LL BE suBJEcT T° STATE/LocAL TAKES
MED EMP CTRIBTN .OO 10. 16
DENTL EMP CTRIB .OO 9. 12
VISION PLAN .OO 2.00
D - '~'''''' -' CURRENT
ESCRIPTION ~k.~::::~ .:.~,;,~ AMOUNT · Y-T-O
-. , ,,~ ,, .,~ ' :' AMOUNT
-,-,.,~-~u.: E'~ ':< ""';~ :":".' ~/71'J86 ' ~:; ';'380 2~.
FICA-HI' d'"'":'::.': :::·:',~·'":~:7:27; 38.6:
STATE PA 14.O3 74.7~
MIDDLESEX TP CU 5.O1 26,8c'
PA EE UC CONTRI . 10 .5~-
TOTAL TAX
129.34 686.5'
::' '::'! :::::::::::::::::::::::::::::::::::::::: ii:: ::'.::::MrSc~ :::mmOCT~ONS: ·
BMA DISABILITY .OO 24.84
OCC. WAGE TAX .O0 10.OO
STOCK DEDUCTION .O0 60.00
DJAhold
Financial
Services
CARLISLE, PA 17013
PAY ** THREE HUNDRED SEVEArTy-DNE & 8BI100
TO THE
ORDER OF
GRANT C PATTISON
"000~,31,71,,' ~:031,30083L,~: 50q8,,,I, 38
60-83 PAYROLL ACCOUNT
313 AU-FIRST BA~NK
HARRISBURG PA ~7035
DATE O1/24/O3 CHECK NUMaER 13171
**'*"371.85
Cl4JAh°Id
Financial
Services
Ahold Financial Services
1149 Harrisburg Pike
Carlisle, PA 17013
CHECK NO:
13169
CHECK DATE: 01/24/03
PERIOD ENDING: 01/18/03
GRANT C PATTISON
325 WOLF BRIDGE RD
CARLISLE, PA 17013
SSN: 160-60-4521
STORE/DEPT:Io00 0555 915
TAX STATUS: S
EXEMPTIONS: FED: O0
TAX AD J:
STATE:
CURRENT Y-T-D
DESCRIPTIOtl HOURS EARNINGS HOURS EARNINGS
REGULAR PAY .00 .00 1,080.71
OVERTIME .00 .00 4.70
SICK PAY 16.00 200.48 400.96
HOLIDAY .00 .00 100.24
HOL PERS DAY 8.00 100.24 100.24
CURRENT'., Y-T-D
DESCRIPTION AMOUNT~ AMOUNT
FICA-OASDI
FEDERAL
FICA-HI 4.28 24.15
STATE PA 8.27 46.64
MIDDLESEX TP CU 3.01 16.87
PA EE UC CONTRI .06 .33
TOTAL HOURS & EARNINGS 24. O0 300. 72 1, 686. 85
ITEMS BELOW DEDUCTED eEFoRE FEDERAL TAXES MAY STILL BE SUBJECT TO STATE/LOCAL TA;E5
MED EMP CTRIBTN 2.54 10.16
DENTL EMP CTRIB 2.28 9.12
VISION PLAN .50 2.00
5.32 21 .28
TOTAL
Y-T-D
TOTAL TAX
74 93 427.83
BMA DISABILITY 6.21 24.84
OCC. WAGE TAX .00 10.00
STOCK DEDUCTION 15.00 60.00
O k2SC'.°EO'
Ahold '
C~3 Financial
Services
CARLISLE, PA 17013
PAY
TO THE
' ORDEROF
** Ofl£ HUflDfl£~ NINETY-NINE & 251100
GRANT C PATTISON
DATE
60-83 PAYROLL ACCOUNT
313 AU-FIRST BA/*JK
HARRISBURG PA 17015
01/24/03 CHECK NUMBER 13169
****1££.2E
REV-1511EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
PATTISON, GRA.N'~ C 21-2003-0062
Debts of decedent must be reported on Schedule I.
ITEM
NO. DESCRIPTION AMOUNT
9
10
FUNERAL EXPENSES:
FUNERAL, FLOWERS, ETC
TOMBSTONE, ENGRAVING & BURIAL
TRAVEL TO FUNERAL
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN No. of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
Attorney Fees Name:
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees See Schecl. u'le afl-fi-ached
Tax Return Preparer's Fees
ADVERTI SING
MISC ADMINISTRATIVE EXPENSES
RESERVE FOR ADMINISTRATIVE EXPENSES
4,715.00
1,500.00
768.20
0.00
1,764.00
3,500.00
135.00
700.00
0.00
175.00
756.70
1,000.00
TOTAL (Also enter on line 9, Recapitulation) 15,013.90
(If more space is needed, insert additional sheets of the same size)
0 PA15111 NTF 33308 Copyright 2000 Greatland/Nelco LP - Forms Software Only
Estate of: PATTISON, GRANT C
Schedule H, Part B -- Accountant Fees
Item
No. Description
1 BOYER & RITTER
2 BOYER & RITTER
Page 2
21-2003-0062
Amount
500.00
200.00
TOTAL. (Carry forward to main schedule) ...... 700.00
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
PATTISON, GRANT C 21-2003-0062
Include unreimbursed medical expenses.
ITEM
NO. DESCRIPTION AMOUNT
2
3
4
5
6
7
PEOPLES BANK CREDIT CARD
MBNA CREDIT CARD
CELL PHONE
COMCAST
LOAN FOR CAR RENTAL
PA INCOME TAX
DENTIST
1,560.00
225.84
73.00
150.00
1,990.00
103.00
190.00
TOTAL (Also enter on line 10, Recapitulation) $ 4,2 91.84
(If more space is needed, insert additional sheets of the same size)
0 PA15121 NTF 33309 Copyright 2000 Greatland/Nelco LP- Forms Software Only
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
PATTISON, GRANT C 21-2003-0062
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I
1.
II
TAXABLEDISTRIBUTIONS[includeoutrightspousaldi~fibutions, and
trans~munderSec. 9116(a)(l.2)]
PATTISON, DONALD W
325 WOLF'S BRIDGE ROAD
CARLISLE, PA 17013
PATTISON, JOAN B
325 WOLF'S BRIDGE ROAD
CARLISLE, PA 17013
FATHER
MOTHER
59,500.62
59,500.62
ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 181 AS APPROPRIATEI ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET $ 0 o 0 0
(If more space is needed, insert additional sheets of the same size)
0 PA15131 NTF 33293 Copyright 2000 Greatland/Nelco LP- Forms Software Only
IN RE: ESTATE OF GRANT C.
PATTISON, deceased
IN THE COURT OF COMMON PLEAS
ORPHANS' COURT DIVISION
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2003-00062
,QUALIFIED DISCLAIMER
WHEREAS, Grant C. Pattison (hereinafter referred to as the "Decedent"), then a resident
of Middlesex Township, Carlisle Post Office, Cumberland County, Commonwealth of
Pennsylvania, died on January 13, 2003; and
WHEREAS, Decedent's parents, Donald W. Pattison and Joan B. Pattison, were duly
appointed Executors of the Es, tate of Decedent on or about January 22, 2003, in accordance with
(
the terms of Decedent's Last Will and Testament dated November 30, 1999 (said appointment
being set forth to Estate No. 20(J3-00062 and PA File 21-03-0062 in the Office of the Register of
Wills of Cumberland County, Pennsylvania); and
WHEREAS, in said Will Decedent's brother, Luke D. Pattison, was named as recipient
of all tangible personal property and of the rest, residue, and remainder of the Estate of
Decedent, with said gift of tangible personal property and the rest, residue, and remainder being
subject to trust provisions of the Will; and
WHEREAS, Decedent's brother, Luke D. Pattison, was named as beneficiary or recipient
of certain other assets reportable on the inheritance tax and/or death tax return(s) of Decedent,
whether or not taxable under the applicable circumstances;
WHEREAS, the beneficiaries of Decedent's Estate and other assets, if Decedent's
aforesaid brother had predeceased him, are Donald W. Pattison and Joan B. Pattison; and
;
Document #261276
WHEREAS, the aforesaid trust has not been funded as of the date hereof and all of the
probate assets and other assets of Decedent or of the Estate of Decedent taxable for
inheritance/death tax purposes or reportable on the inheritance tax return of Decedent, whether or
not taxable, are currently held in such fashion by the Executors in their capacity as Executors, or
otherwise, so that none are being held by or have been received by the undersigned Disclairnant;
and
WHEREAS, the Decedent's taxable and probate estate and assets reportable on his
inheritance tax return are composed of tangible personal property and accounts in the form of
assets with TD Waterhouse Investor Services, Inc.; Members 1st Federal Credit Union, PSECU,
and in the form of stock and other funds, accounts, deposits, and items both tangible and
intangible; and
WHEREAS, the Decedent's brother, Luke D. Pattison, wishes (1) to hereby disclaim his
entire interest in all of the aforesaid estate and assets and any other assets there may be in which
Decedent heldan interest at the time of his death and which formed pan of his probate or
otherwise taxable estate for inheritance and death tax purposes or which are reportable for
inheritance tax purposes, whether or not taxable, and (2) to state that he has not heretofore
received or accepted any benefit from said assets; and
NOW THEREFORE, pursuant to The Pennsylvania Probate, Estates and Fiduciaries
Code, 20 Pa. C.S.A. Section 6201 et. seq., The Pennsylvania Inheritance and Estate Tax Act,
72 P.S. Section 9116 (c) and Section 2518 of the Internal Revenue Code, and any and all other
applicable law, the undersigned, Luke D. Pattison, without consideration, does irrevocably
Document #261276 r2-
renounce and disclaim his interest in all of the aforesaid assets, together with any and all income
earned thereon whether before the date of Decedent's death or thereafter.
The undersigned further requests the Clerk of the Orphans' Court Division of the Court
of Common Pleas of Cumberland County, Commonwealth of Pennsylvania, to accept and file
this Qualified Disclaimer. The undersigned specifically irrevocably waives any and all powers
which he may have to revoke this Qualified Disclaimer. Further, the undersigned intends to be
legally bound hereby.
DATED:
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF )
2003, before me personally appeared Luke D. Pattison,
known to me to be the person who executed the foregoing instrUment, and who duly
acknowledged to me that he executed the same.
Notary Pub'l~ c '~ fi'
Carolyn E. Sweger, Notary Public
· MId_.dlesex Twp. Cumber a:'~d Coun ~,
My L;omm ssion Exp res June 19, 2004 ..
Member, Pennsylvania Association ot rqoiaries
Document #261276 ;-3-
Register of Wills of CUMBERLA/qD County, Pennsylvania
Certificate of Grant of Letters
WHEREAS, on the 22nd
dated November 30th 1999
No. 2003-00062 PA No. 21-03-0062
ESTATE OF PATTISON GRA/qT C
(LAS'±', ~'±~s'r, M±UUL~)
Late of MIDDLESEX TOWNSHIP
Deceased
Social Security No. 160-60-4521
day of January
2003 an instrument
was admitted to probate as the last will of PATTISON GRANT C
late of MIDDLESEX TOWNSHIP , CUMBERLAND County, who died on the
13th day of January 2003 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, DONNA M. OTTO , Register of Wills in and for
the County of CUMBERLA/~D in the Commonwealth of Pennsylvania, hereby certify
that I have this day granted Letters TESTAMENTARY
to PATTISON DONALD W and PATTISON JOAN B
who have duly qualified as Executor(rix)
and have agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office the 22nd day of January
2003
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE)
LAST WILL AND TESTAMENT
OF
GRANT C. PATTISON
I, GRANT C. PATTISON, currently of 325 Wolfs Bridge Road, Carlisle Post Office,
Cumberland County, Pennsylvania, being of sound .mind and memory, do hereby make, publish
and declare this to be my Last Will and Testament, hereby revoking and making void any and all
Wills and Codicils heretofore made by me.
ITEM 1. I direct that all my just debts and any expenses of disposition of my remains,
as well as transfer, inheritance and any federal estate taxes, be paid as soon after my decease as may
be found convenient.
ITEM 2. I give my tangible personal property to my brother, LUKE D. PATTISON,
subject to the trust provisions of this Will.
ITEM 3. I give the rest, re.sidue, and remainder of my estate to my brother, LUKE D.
PATTISON, subject to the trust and survival provisions of this Will.
ITEM 4. (a) If my brother, LUKE D. PATTISON, does not survive me by thirty
days, I give my tangible personal property and the rest, residue, and remainder of my estate to my
parents, DONALD W. PATTISON and JOAN B. PATTISON, or to whichever one of them
survives me by thirty days.
Document #: 1~¢7048. I
'//"~ (b) If neither my aforesaid brother nor my parents survive me by thirty
days, I give my tangible personal property and the rest, residue, and remainder of my estate to my
issue per stirpes, subject to the trust provisions of this Will.
ITEM 5. In addition to the powers conferred by the common law, by statute, or by
any other provisions hereof, my personal representatives with respect to my estate and my Trustees
with respect to any trust created under this Will are hereby empowered as follows:
(a) To sell at public or private sale, to exchange, to lease, to pledge, to
mortgage, to transfer, to convert, or otherwise dispose of, or grant options with respect to,
any and all property, real, personal, or mixed, at any time forming a part of my probate or
trust estates, in such manner, at such time or times, for such purposes, for such price or
prices, and upon such terms, credits, and conditions as shall be deemed advisable or
necessary under the circumstances.
(b) To assent to, join in, and vote in favor of any merger, reorganization, voting
trust, plan, lease, mortgage, consolidation, exchange, foreclosure of any corporation or other
investment in which the probate estate or trusts may hold stock, bonds, investments, or an
interest;
(c) To vote in person or by general or limited proxy with respect to any share of
stock or other investment held by the probate estate or trusts;
(d) To make distribution in division of the probate estate in cash, in kind, or
partly in both;
(e)
To compromise any claim or controversy;
Document ii: 157048. I
(f) To apportion between principal and income any receipts and disbursements
and to ascertain income and principal in accordance with the statutes and rules of law of the
Commonwealth of Pennsylvania;
(g) To keep property in the name of a nominee with or without disclosure of any
fiduciary relationship;
(h) To employ attorneys, auditors, depositories and proxies with or without
discretionary power.
(i) To make, execute, acknowledge, and deliver any and all instruments which
may be deemed advisable or necessary to carry out any of the powers herein granted or
provided by law;
(j) To invest and reinvest the. principal of the trust, together with any
accumulated income thereon whenever such accumulation has been permitted by the terms
hereof, in all forms of property, real, personal, or mixed, including but not limited to stocks,
bonds, common trust funds, mortgage, investment funds, insurance policies, and annuities,
without being limited by any statute or rule of law concerning investments by fiduciaries;
(k) To carry out the terms of any agreement I may have entered into to sell all or
any part of any property or any interest I may own in any business at the time of my death;
(1) To exercise any law-given option to treat administrative expenses either as
income tax or as estate tax deductions, without regard to whether the expenses were paid
from principal or income;
(m) To disclaim inheritances and interests in property.
Document #: 157048, I
ITEM 6. I direct that if any beneficiary of my estate is under thirty-five (3 5) years of
age, my Trustees shall retain whatever share such beneficiary otherwise would have received and
apply so much of such share or the income thereof as my Trustees determine advisable for the
beneficiary's health, maintenance, support, and education. I direct that if any beneficiary wishes to
attend college, graduate school, trade school, vocational school, business school, or another
institution or center of learning, adequate financial provision shall be made from the trust. When
the beneficiary attains the age of thirty-five (3 5) years, the Trustees shall distribute to the
beneficiary the then remaining principal and income, discharged of the trust. Notwithstanding the
foregoing provisions, if both of my parents fail to qualify or cease to act as Trustee, the trust
provisions of this Will shall become ineffective and outright distribution shall be made to my
aforesaid brother.
ITEM 7. No interest of any beneficiary under this Will or any trust established
hereunder or any codicil hereto shall be subjected to anticipation.
ITEM 8. No bond shall be required of my Personal Representatives and Trustees, but
if bond is nevertheless required, it shall be without surety.
ITEM 9. I appoint my parents, DONALD W. PATTISON and JOAN B. PATTISON,
Executors. If neither qualifies or ceases to act, I appoint my brother, LUKE D. PATTISON,
Executor.
ITEM t 0. I appoint my parents, DONALD W. PATTISON and JOAN B. PATTISON,
Trustees of any trust established under this Will. If either does not qualify or ceases to act, I
appoint the other as sole Trustee.
Document #: 157048.
ITEM 11. For the convenience of my Personal Representatives and Trustees, I note
that this Will has been prepared by Jered L. Hock, Esquire, and the law firm of Metzger,
Wickersham, Knauss & Erb, P.C.
Executed on /q//O ~/~'/gy,d'~/~ ~ ,1999.
Grant C. Pattison
Signed, sealed, published and declared by the above-named Testator, GRANT C.
PATTISON, as and for his Last Will and Testament, in the presence of us, who, at his request, in
his sight and presence, and in the sight and presence of each other, have hereunto subscribed our
names as witnesses.
Document #: 15 7048. I
~///COMMONWEALTHOF PENNSYLVANIA
COUNTY OF
SS
We, GRANTC. P, ATTISON, and ~')~L/) /,J. /fl¢/zz) ,and
_ /{"~ ljJ/-TZ)~ A/. ff/,r27.'9)~/tZ-F , the Testator and the witnesses, respectively,whose
names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare
to the undersigned authority that the Testator signed and executed the instrument as his last Will
and that he had signed willingly (or willingly directed another to sign for him), and that he executed
it as his 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 Will as witness and that to the best of our
knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no
constraint or undue influence.
Testator
Witness
Witness
SWORN to or affirmed and acknowledged before me by the above-named Testator and witnesses
this ..~t~ ~'~day of fy/0 b/t.-,r~ ~£/F_.. _, 1999.
Document #: 157048.1
My Commission Expires:
I Notarial Seal
Carolyn E. Swe~er, .No[ary .P~ub~ic
(SEAL) Middlesex Twp., Cun:oer,arKl uounty
My Commission Expires June 19, 2000
Member. Pennsylvania Associa.;ion 91 Ikot?r:,es
LETTERS TESTAMENTARY
ESTATE OF
GRANT C PATTISON
LATE OF
MIDDLESEX TOWNSHIP
CUMBERLAND COUNTY
PENNSYLVANIA
DECEASED
,JANUARY 27, 2002
ESTATE NUMBER ~1-02-67
MARY C. LEWIS
REGISTER OF WILLS &
CLERK OF THE ORPHANS' COURT
Cumberland County Courthouse
Carlisle, Pennsylvania 17013
BUREAU OF ZNDZVZDUAL
TAXES
ZNHERZTANC£ TAX DZVZSZON
DEPT. Z80601
HARR/SBURG, PA 171Z8-0601
JOAN PATTISON
525 WOLFS BRIDGE RD
CARLISLE
CONHONWEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTICE OF ZNHERZTANCE TAX
APPRAISEMENT, ALLO#ANCE OR DXSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 EX &FP CDi-OS)
DATE 09-29-2005
ESTATE OF PATTISON
DATE OF DEATH 01-15-Z005
FZLE NUHBER 21 05-0062
'/'~;~,OUNTY CUHBERLAND
ACN 101
Amount Remitted
GRANT C
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS *~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEBUCTZONS AND ASSESSNENT OF TAX
ESTATE OF PATTISON GRANT C FILE NO. 21 05-0062 ACN 101 DATE 09-29-2005
TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERN'rNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Roe1Es~ato (Sohodulo A) (1)
2. Stocks end Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
4. Mortgages/Notes Receivable (Schedule D) (4)
$. Cash/Bank Doposlts/Misc. Personal Property (ScheduZa E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. TotaZ Assets
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expensas/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabili~ias/Lions (Schedule Z) (10)
11. Total Deductions
12. Not Value of Tax Return
155,,299.51
.00
5/007.47
.00
.00 NOTE: To insure propor
credit to your account,
submit the upper portion
.§0 of this form ~ith your
tax payment.
.00
(8)
15,015.90
15.
14.
NOTE:
4.291.84
(11)
(12)
Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5)
Nat Value of Estate Subject to Tax (14)
Zf an assessment was issued previously, lines 14, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
ASSESSNENT OF TAX:
15. Amount of Line 14 at Spousal rata
16. Amount of Line 14 taxable at Lineal/Class A rata
17. Amount of Line 14 mt Sibling rate
18. Anount of Line 14 ~axabla at CoZlateral/Clmss B rato
19. Principal Tax Due
TAX CREDZTS:
PAYHEN1 RECEIPT DISCOUNT
DATE NUHBER INTEREST/PEN PAID (-)
02-20-2005 CDOOZ195 247.37
08-14-2005 CDOOZ898 .00
158,506.98
19.~o~.7~
.00
119,001.24
18 and 19 will
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL ZNTEREST.
( IF TOTAL DUE ZS LESS THAN $1~ NO PAYMENT ZS RE~UZRED.
ZF TOTAL DUE 1S REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.)
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
4,700.00
408.06
AMOUNT PAZD
5,355.45
.57CR
.00
.37CR
(15) .00 x O0 = .00
(16) 119,001.24 x 045 = 5,355.06
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(1~)= 5,555.06
RESERVATION:
Estates of decedents dying on or before December 1Z, 198Z -- [f any future interest [n the estate [s transferred
in possess[un or enjoy.ant to Class B (cella[ara1) benafic[eries of tho 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 lawful Class B (coil.tara1) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 91~0).
Detach the top port[on of this Not[ce and submit with your payment to the Register of #[11s printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS~ 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-lB13). Applications ars available at the Office
of the Register of Mills, any of the Z5 Revenue District Offices, or by calling the special Z~-hour
answering service for forms ordering: 1-800-56Z-ZOSO; services for taxpayers with specie1 hearing and / or
speaking needs: 1-BOO-~7-30ZO (TT only).
Any partY [n interest not satisfied with the appraisement, allowance, or d[salloeance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Not[ce by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171Ze-lOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should 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. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Res[dent
Decadent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after tho dacedent's death, a five percent (SI) discount of
the tax paid is allowed.
The 1DX tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid be~ore January 15, 1996, the first day after the and of the tax aenesty period. This non-participation
penalty is appealable in the sase manner and in the the sase tiaa 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 (9) months and one (1) day from the date of
death, to the data of payment. Taxes which became delinquent before January l, 1aDZ bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016fi. All taxes which became delinquent on end after
January 1, 19az will bear interest at a rate which will vary free calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 ara:
Interest Daily Interest Daily Interest Dally
Year Rate Factor Yea__r Rate Factor Yea__r Rate Factor
1982 ZOX . OOOSqB 1987 9Z . OOOZ~7 1999 7Z . 000192
1985 16Z .000¢38 1988-1991 11Z .000301 ZOO0 aZ .000Z19
198~ llX .000501 199Z 92 . O00Z~7 2001 9Z . O00Z~7
1985 15Z .000356 1993-199~ 7Z .O0019Z ZOOZ 6Z .00016~
1986 IOZ .O00Z7~ 1995-1998 9X .000247 2003 5Z .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNQUENT X DATL¥ INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name
Date of Death:
Will No.:
P,~_ TTI
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:
Il'the answer to No. 1 is Yes, state the following: 7-~x ,~£?t2,~/V ££F-/,-oo
a. Did the personal representative file a final account with the Court?
Yes _ No ["]
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 [-]
Date:
II-/Fo3
Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this reaort. ..,
SignatUre.
"J~R/V B,
Name
Address
'7/7- 9¢
Telephone No.
Capacity: [5~Personal Representative
["-] Counsel for personal representative