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Home My WebLink About03-0068PETITION FOR PROBATE and GRANT OF LETTERS Estate of LYDIA A. GARMAN also known as , Deceased. Social Security No. 174 - 20 - 34'3~-, To: Register of Wills County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner, who is 18 years of age or older, is one of the personal representatives named in the last will of the above decedent, dated August 30, 1977. The other executor named in the will has executed a Renunciation, which is attached hereto. Decedent was domiciled at death in CARLISLE BOROUGH, CUMBERLAND COUNTY, PENNSYLVANIA, with her last farTnily or principal residence at 1000 WEST SOUTH STREET, CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA 17013. Decedent, then 93 years of age, died DECEMBER 31, 2002 at SARAH TODD HOME, 1000 WEST SOUTH STREET, CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA 17013. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after exe(~ution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent. Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 29,500.00 (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: $ TOTAL $ 29,500.00 WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith and the grant of letters testamentary thereon. RAY(~.. GARIV~NN(~~ 140 KERRSVlLLE ROAD CARLISLE, PA 17013 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA - COUNTY Of CUMBERLAND The petitioner above-named swears that the statements in the foregoing petition are true an,d correct to the best of the knowledge of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. Sworn to anQ subscribed before me this,,~.._day of January, 2003. / ?-/1/o -/~..- Estate of LYDIA A. GARMAN, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, January,~__, 2003, in consideration of the petition attached hereto, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated August 30, 1977, described therein, be admitted to probate and filed of record as the last will of LYDIA A. GARMAN and Letters Testamentary are hereby granted to RAY A. GARMAN. FEES Register.~ls /~.~ Carlisle, PA 17013 ~ 717-243-6090 Probate, Letters, Etc. Short Certificates Renunciation Filed: ~..,, ~., ~ (each) a subscribing nes'g'~ the will presented l'l~ewith, (each) being duly qtl~ified according to · -"~h~, depose(s)and say(s)that N'N ~ - - X~resent and saw t e testat'X~_ , sign the same and thatN~ N signed asa wit'~ss at the' request of testate_ in h presence anon the presence ofe~ other)-(in the presenc'Xe, of the other subscribing wit~ ~ % ~.,, Sworn to or affirmed and sub. ed before N ~. % me this . _~ay of ' ""(Name) Register ~.x~ (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that ~/y .,,A~- familiar with the signature of ~/,~,/.At ~ C~-,~O.n.4~,t0 testatr'~, of (~n~ ~"- tl-,c ' "~. ~ubsc~ibing w~h,c~sc~ to) the will presented herewith and that ~~ believes the signature on the will is in the handwriting of to the best of 7~.~,~.' knowledge and belief. Sworn to or affirmed and subscribed before me this '7~g ~ day of ~_x~7-~e_~~ Register (Address) RENUNCIATION In Re Estate of LYDIA A. GARMAN, deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned, JOHN S. GARMAN, hereby renounce my right to administer the estate and respectfully ask that Letters Testamentary be issued to RAY A. GARMAN. WITNESS my hand this__ day of January, 2003. 20J~ul~oS. GARMAN rth Bonneville Idaho Falls, Idaho 83401 SWORN TO AND SUBSCRIBED BEFORE ME THIS /~-:----~' DAY OF JANUARY, 2003.~'.~--~~ ~-'*~~~/*'"- LAST WILL AND TESTAMENT OF I, YDIA A. C~ARlViAN I, LYDIA A. GARMAN, of North Middle,on Township, Cumberland County, Pennsylvania, being o£ sound and disposing mind, memory and understanding, do hereby make and publish [his instrument of writing as and for'my I. ast Will and Testament, hereby revoking and making void any and all wills by me al any ~ime heretofore made. FIRST - I give, devise and bequeath all of my estate, real, personal and mixed, unto my husband, BENJAMIN F. GARMAN SECOND - In the event ~hat my husband should predecease me, I order and direct that ail of my estate, real, personal and mixed, be divided into five (5) equal shares, and distributed as follows: Two (2) shares to my son, JOHN S. GARMAN. Two (2) shares ~o my son, P4~ A. GARMAN. One (1) share [o my grandson, GARY C. THUMMA. THIRD and R~Y A. ment . IN WITNESS WHEREOF I have hereunto se~ my hand and seal this~ day of August, 1977. nominate, constitute and appoint my sons, JOHN S. GARMAiN GARMAiN, ~o be the Executors of this, my Last Will and Testa- preser~ce of us: Signed, sealed, published and declared by the above-named Testa[rix, as and for her Last Will and Testament, in [he LAW OFFICES HYMAN GOLDSTE IN CAR. LISLE, PENNIA. 1701,3 31 w. HIGH STREET REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST AND MIDDLE'INITIAL) GARMAN, LYDIA A. DATE OF BIRTH OFFICIAL USE ONLY FILE NUMBER 2t 03 0068 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 174 - 20 - 4648 J DATE OF DEATH APRIL 6, 1909 DECEMBER 31, 2002 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) I SOCIAL SECURITY NUMBER I X 1. Original Return 2. Supplemental Return 4. Limited Estate X 6. Decedent Died Testate (Attach copy of Will) EX. A __ 9. Litigation Proceeds Received __ 4a. Future Interest Compromise (for dates of death after 12-12-82) __ 7. Decedent Maintained a Living Trust (Attach copy of Trust) __ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (dates of death prior to 12-13-82) __ 5. Federal Estate Tax Retum Req __ 8. Total No. of Safe Deposit Boxes __ 11. Election to tax (Sec. 9113(A)) (Attach Sch O) NAME HAROLD S. IRWIN, III TELEPHONE NUMBER 717-243-6090 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages and Notes Receivable (Schedule D) (4) 5. Cash, Bank Dep & Misc Personal Property (Sched E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers / Misc. Property(Schedule G) (Schedule L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Sched H) (9) 10. Debts, Mortgage Liabilities & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests (schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 15. Amount of Line 14 taxable at the spousal rate COMPLETE MAILING ADDRESS 35 EAST HIGH STREET, SUITES 201/202 CARLISLE, PA 17013 0.00 0.00 0.00 0.00 34,838.40 0.00 0.00 10,524.80 5,480.25 OFFICIAL USE ONLY (8) 34,838.40 (11) 16,005.05 (12 18,833.35 (13) 0.00 (14) 18,833.35 x. = (15) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax due 20. $ 18,833.35 0.00 x.045 = (16) 847.50 x .12 = (17) 0.00 x .15 = (18) 0.00 (19) 847.50 Decedent's Complete Address: ISTREET ADDRESS 1000 WEST SOUTH STREET CITY CARLISLE Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) 2. Credits I payments A. Spousal Poverty Credit B. Pdor Payments C. Discount Interest / Penalty if applicable D. Interest E. Penalty STATE PA ZIP 17013 (1) $847.50 $42.37 Total Credits (A+B+C) (2) $42.37 Total InterestJPenalty (D+E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE, (5) $805.13 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5+5A. This is the BALANCE DUE. (5B)~805.13 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWI=I~ THE FOLLOWING QUEStiONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use of income of the property transferred; ................................... X b. retain the Hght to designate who shall use the property transferred or its income; ........ X c. retain a reversionary interest; or ........................................................................... d. receive the promise for life of either payments, benefits or care? ............................... X 2. If death occurred on or before December 123, 1982, did decadent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death NIA without receiving adequate consideration? .................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security X at his or her death? ...................................................................................................... 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ...... X 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 of preparer other than personal representative is based on all information of which preparer has any knowledge. SIGbI~.TURE OF PEESON RESPONSIBLE FOR FILING RETURN A~DI~E~ V FEBRUARY'7~/, 2003 140, KEI~SVILLE ROAD, CARLISLE, PA 17013 S?J~I~E OF PREPARER IT~ER T PERSO REPRESENTATIVE A'OO~SS .... f 35 EAST HIGH STREET, CARL~Sl ~=; P]~ 17013 FEBRUARY ~,/, 2003 For dates of death on or after July 1, l'"J94.ai~l before January 1, 1995, the tax rate imposed on the net value of trans[efs 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 0% [72 P.S. Section 9116 (a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after 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 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. 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. REV-1502 EX + (12-85) COMMONWEALTH OF PENNSYLVANIA SCHEDULE A INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER LYDIA A. GARMAN 2103 - 0068 (Property jointly.owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER NONE DESCRIPTION TOTAL (Also enter on Line 1, Recapitulation) VALUE AT DATE OF DEATH NONE (If more space is needed, insert additional sheets of same size.) REV-1503 EX + (4-86)' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA A, GARMAN (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F,) SCHEDULE B STOCKS AND BONDS FILE NUMBER 2103 - 0068 iTI=M DESCRIPTION NUMBER NONE TOTAL (Also enter on Line 2, Recapitulation) VALUE AT DATE OF DEATH NONE (If more space is needed, insert additional sheets of same size.) REV-1504 EX'+ (3-92)' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA A. GARMAN ITEM NUMBER NONE SCHEDULE C CLOSELY HELD STOCK PARTNERSHIP AND PROPRIETORSHIP DESCRIPTION FILE NUMBER 2103 - 0068 TOTAL (Also enter on Line 3, Recapitulation) VALUE AT DATE OF DEATH NONE (if more space is needed, insert additional sheets of same size.) REV-1507 EX + (6-86)' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES AND NOTES RECEIVABLE FILE NUMBER 2103 - 0068 ESTATE OF LYDIA A. GARMAN (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH NONE TOTAL (Also enter on Line 4, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-1508 EX + (2-87)' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA A. GARMAN S~HZDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY FILE NUMBER 2103-0068 (All property joliet;y-owned with Right of Survivorship must be disclosed on Schedule F.) I/EM DESCRIPTION NUMBER 1. CORNERSTONE FEDERAL CREDIT UNION - Member No. 8758 - Share 01 - Regular Share Account (Balance as stated on attached bank statement - Exhibit "B" ) 2. CORNERSTONE FEDERAL CREDIT UNION - Member No. 8758 - Share 07 - Share Draft Account (Balance as stated on attached bank statement - Exhibit "B" ) 3. CORNERSTONE FEDERAL CREDIT UNION - Member No. 8758 - Share 10 - Certificate Account (Balance as stated on attached bank statement - Exhibit "B" ) 4. PRE-PAID BURIAL FUND TOTAL (Also enter on Line 5, Recapitulation) $ VALUE AT DATE OF DEATH $ 25.51 9,649.65 20,143.24 5,020.00 34,838.40 (If more space is needed, insert additional sheets of same size.) REV-1509 EX + (12-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA A. GARMAN SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER 2103 - 0068 Joint tenant(s): NAME ADDRESS RELATIONSHIP TO DECEDENT Ao Jointly-owned property: I I ~-M Lc,, ,-K DATE DESCRIPTION OF PROPERTY TOTAL DECD'S DOLLAR NO. FOR MADE VALUE % INT. VALUE O JOINT JOINT OF ASSET DECEDENT'S TENANT INTEREST NONE TOTAL (Also enter on Line 8, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-1510 EX + (2-87)' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LYDIA A. GARMAN SCHI".DULE G INTERVIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 2103 - 0068 THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION OF PROPERTY DATE OF NUMBER /ncJude name of the transferee, their relationship to decedent, date of transfer DEATH % OF EXCLUSION TAXABLE VALUE OF DECD'S (if applicable) VALUE ASSET INTEREST NONE TOTAL (Also enter on Line 7, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-1511 EX + (7-88). COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHt=-DULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES FILE NUMBER LYDIA A. GARMAN 2103 - 0068 ITEM DESCRIPTION AMOUNT NUMBER A. Funeral Expenses: 1. EWING BROTHERS FUNERAL HOME $ 5,614.80 2. EBY GRANITE WORKS 85.00 B. Administrative Costs: 1. Personal Representative Commissions: RAY A. GARMAN Social Security Number of Personal Representative:: 194 - 28 - 7575 2,350.00 Year Commissions Paid: 2003 2. Estimated Total Attorney Fees: HAROLD S. IRWIN, III 2,350.00 3. Family Exemption: Claimant Relationship Address of Claimant at decedent's death: Street Address City State Zip Code 4. Probate Fees: REGISTER OF WILLS 90.00 C. Miscellaneous Expenses: 1. REGISTER OF WILLS - File Inventory and Appraisement 25.00 2. HAROLD S. IRWIN, III - Notary Fees 10.00 3. TOTAL $ 10,524.80 (If more space is needed, insert additional sheets of same size.) REV-1512 EX + (1-93)' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT $CHEDULEI DEBTS OF DECEDENT~ MORTGAGES~LIABILITIES AND LIENS ESTATE OF SAMUEL KUHN ITEM DESCRiP¥iON AMOUNT NUMBER SARAH TODD MEMORIAL HOME - Nursing Home Bill SPRINT- Telephone Bill PHARMORE - Medical Bill I FILE NUMBER 5002 - 0182 TOTAL (Also enter on Line 10, Recapitulation) $ 5,391.10 27.45 61.70 $ 5,480.25 (If more space is needed, insert additional sheets of same size.) REV-1513 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SAMUEL KUHN SCHEDULE J BENEFICIARIES I FILE NUMBER 5002 - 0182 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NUMBER SHARE OF ESTATE A. Taxable Beques{s: 1. JOHN S GARMAN SON 40% RESIDUE 205 N BONNEVILLE IDAHO FALLS ID 83401 2. RAY A GARMAN SON 40% RESIDUE 140 KERRSVILLE RD CARLISLE PA 17013 3. GARY C THUMMA ~A~O SON 20% RESIDUE 421 PLEASANT HALL RD CARLISLE PA 17013 ITEM NAME AND ADDRESS OF BENEFICIARY AMOUNT OR NUMBER SHARE OF ESTATE B. Charitable and Govern~ei~a; Bequests: NONE TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on Line 13, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) EXHIBIT "A" LAST WILL AND TESTAMENT OF LYDIA A. GARMAN County, l~ennsylvanla, being of sound and disposing mind, memory and understanding, do hereby make and publish this instrument of writing as and for'my last Will and Testament, hereby revoking and making void an/ and all wills by me at any time heretofore made. FIRST - I give, devise and bequeath all of my estate, real, personal and mixed, unto my husband, BENSAMIN F. GARMAN SECOND - In /he event that my husband should predecease me, I order and direct that all of my estate, real, personal and mixed, be divided Into give (5) equal shares, and distributed as followsl Two (2) shares to my son, JOHN S. GARMAN. Two (2) shares to my son, I~Y A. GARMAN. One (1) share to my grandson, GARY C. THUMMA. THIRD - I nominate, constitute, and appoint my sons, JOHN S. GARMAN and RIleY A. CARMAN, to be the Executors of this, my Last Will and Testa- ment . IN WITNESS WHEREOF I have hereunto set my hand and seal thls~d~ (lay' of August, 1977. Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us~ EXHIBIT "B" Federal Credit Union P.O. BOX 1t"81 CAJ:ILI~LE, PA 17013 717-24.~1661 STATEMENT OF ACCOUNT NOTICE SEE ENCLOSED FORM FOR iMPORTANT INFORMATION REGARDING YOUR RIGHTS TO DISPUTE BILLING ERRORS NOTICE SEE ENCLOSED FORM ~OR IM~OP-AN- INFORMATION !N CASE Oc E~,RORS O= QUESTIONS ABOUT ¥OU~ E=ECT~CN:C TRANS"ERS [DENT!:iED WIT'-* LE~-E=S 'E--"-' 002211 LYDIA A. GARMAN RAY GARMAN ~ MEMBER 140 KERRSVILLE RD ! NUMBER 8757 CARLISLE PA 17013 l l STATEMENT , DATE I 01/01/2003 - 01/31/2003 OWNERSH!P OF SHARE, DE~CSIT AND CERTIFICATE ACCOUNTS SHOWN ON THIS STATEMENT IS NOT TRANSFERABLE EXCEPT ON THE BOOKS OF THE CREDIT UNION, Tr~sacfion Date Tr~sacfion Descripaon Tr~sachon PrincipN Payments FINANCE New Loans , Am~nt i and Cr~i~ I CHARGE SHARE 0!..REGULAR SHARE ACCOUNT 01-01 PREVIOUS BALANCE 12-31e DIVIDEND .11 ANNUAL PERCENTAGE YIELD EARNED FROM 10/01/2002 - 12/31/2002 ON AN AVERAGE DAILY BALANCE OF $ 25.40 WAS 1.73% 01-31 NEW BALANCE YEAR-TO-DATE DIVIDENDS THIS ACCOUNT .ti BALANCE 25.40 25.51 25.51 SHARE 07..SHARE DRAFT ACCOUNT 01-01 PREVIOUS BALANCE t2-31e DIVIDEND 01-02 01-03 DEPOSIT 614.00 EFT US TREASURY 303-SOC SEC 01-03 DRAFT # 1043 0011079988 -5.82 01-15 DRAFT # 1047 0011102351 -27.45 01-21 DRAFT # 1049 0013000195 -199.55 01-24 DRAFT # 1048 0012026004 -61.70 01-31 NEW BALANCE 33.64 ANNUAL PERCENTAGE YIELD EARNED FROM 10/01/2002 - 12/31/2002 ON AN AVERAGE DAILY BALANCE OF $ 13344.53 WAS 1.00% DRAFT # 1046 0013008002 -5191.55 YEAR-TO-DATE DIVIDENDS THIS ACCOUNT 33.64 DRAFT# AMOUNT DRAFT# AMOUNT DRAFT# AMOUNT DRAFT# 1043 5.82 1047 27.45 1049 199.55 1046- 5191.55 1048 6i.70 9616.01 9649.65 4458.10 5072.10 5066.28 5038.83 4839.28 4777.58 4777.58 AMOUNT SHARE 10..CERTIFICATE ACCOUNT SHARE CERTIFICATE 01-01 PREVIOUS BALANCE .00 01-31 NEW BALANCE .00 YEAR-TO-DATE DIVIDENDS THIS ACCOUNT .00 SHARE 11..CERTIFICATE ACCOUNT SHARE CERTIFICATE RATE 2.1000 MATURING ON 02/03/2003 01-01 PREVIOUS BALANCE 20143.24 01-01 CERTIFICATE DIVIDEND 35.93 20179.17 A DIVIDEND OF 35.99 WiLL BE POSTED TO THIS ACCOUNT ON FEB 01 NEW BALANCE YEAR-TO-DATE DIVIDENDS THIS ACCOUNT 35.93 01-31 20179.17 TOTAL DIVIDENDS EARNED THIS YEAR $ 69.68 TOTAL FINANCE CHARGES PAID THIS YEAR $ .00 ******************************* CAR RATES ************************************** .4.75% APR You now have a choice when you refinance your vehicle loans with Cornertone. Between now and February 28, 2003, we will give you 5.5% APR and a 0.5% cash back bonus on 100% of the balance you transfer. OR A low rate of 4% APR (1-24 months) or 4.75% APR (25-60 months). Offer subject to CFCU loan policy guidelines. Also: Now is the time to begin planning for your home improvements. Home Equity rates are as low as 5% APR for up to 3 years. If you prefer a 15 year payment plan, *** CONTINUED ON NEXT PAGE *** COMMONWEALTH OF PENNSYLVANIA: :SS: COUNTY OF CUMBERLAND : RAY A. GARMAN, being duly sworn according to law, depose and say that he is the executor of the estate of LYDIA A. GARMAN, late of Cadisle Borough, Cumberland County, Pennsylvania, deceased, and that the within inventory made by him, the said executor, of the entire estate of said decedent, consisting of all of 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 its fair value as of the date of decedent's death. Sworn to and subscribed before me A ¥//A-~~ SEAL Exe{utor HAROLD S. IRWIN, III, NOTARY PUBLIC! CARLISLE BOROUGH, COUNTY OF CUMBERLAND ~ MY COMMISSl0N EXPIRES OCTOBER 22, 200§ / Date of Death: 31 DECEMBER 2002 2. 3. 4. Day Month Year INSTRUCTIONS An inventory must be filed within three months after appointment of personal representative. A supplemental inventory must be filed within thirty days of discovery of additional assets. Additional sheets may be attached as to personalty or realty. See Article IV, Fiduciaries Act of 1949. Inventory of the real and personal estate of LYDIA A. GARMAN, deceased 1. CORNERSTONE FEDERAL CREDIT UNION - Member No. 8758 - Share 01 - Regular Share Account 2. CORNERSTONE FEDERAL CREDIT UNION - Member No. 8758 - Sham 07 - Share Draft Account 3. CORNERSTONE FEDERAL CREDIT UNION - Member No. 8758 - Share 10 - Certificate Account 4. PRE-PAID BURIAL FUND TOTAL 25 51 9,649 65 20,143 24 5,020 00 34,838 CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. To the Register: LYDIA A. GARMAN DECEMBER 31, 2002 2003 -0068 Admin. No. 21 - 03 - 0068 I certify that notice of beneficial interest or 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 February ,2003: Name JOHN S GARMAN RAY A GARMAN GARY C THUMMA Address 205 N BONNEVILLE IDAHO FALLS ID 83401 140 KERRSVILLE RD CARLISLE PA 17013 421 PLEASANT HALL RD CARLISLE PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: NONE / February 20, 2003 H~[~I~OLD S IRWIN, III, 35 Carlisle, PA 17013 717-243-6090 Attorney for Estate of LYDIA A. GARMAN COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 28O6O1 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 002204 IRWIN HAROLD S III ESQUIRE 35 EAST HIGH STREET SUITE 201 CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 174-20-4648 FILE NUMBER: 21 03-0068 DECEDENT NAME: GARMAN LYDIA A DATE OF PAYMENT: 02/21/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 12/31/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $805.13 TOTAL AMOUNT PAID: $805.13 REMARKS: HAROLD S IRWIN III ESQUIRE SEAL CHECK# 7083 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZVZDUAL TAXES TNHERTTANCF. TAX DzYTSZON DF-PT. 1806nl HARRTSBURG, PA 171z8-06nl COHHONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX HAROLD S IRWIN III STES 201 8 202 :55 E HIGH ST CARLISLE PA 1701:5 DATE ESTATE OF DATE OF DEATH FZLE NUNBER COUNTY:-~ ACN REV-l;47 EX AFP COl-OS) 04-14-200:5 GARHAN LYDIA A 12-:51-Z001 21 0:5-0068 CUHBERLAND 101 Amoun~ RamA~ed I HAKE CHECK PAYABLE AND REN]T PAYNENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG THzS LTNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF ZNHER/TANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF GARHAN LYDTA AFZLE NO. 21 0:5-0068 ACN 101 DATE 04-14-200:5 TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATZON CONCERN/NG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es*a~e (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) (2) $. Closely Hold S~ock/PartnershAp Zn~arest (Schedule C) ($) ~. Not,gages/Notes Rmceivable (Schedule D) 5. Cash/Bank DaposA~s/NAsc. Personal Property (Schedule E) (5) 6. JoAn~ly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To~al Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/NAsc. Expanses (Schedule H) (9) 10. Deb~s/Nor~gage LAabilA~Aes/LAans (Schedule 1) (10) 11. To~al Deductions 12. Na~ Value of Tax Rm~urn :54z8:58.40 .00 .00 NOTE: To insure proper .00 credA~ to your account, .00 submA~ ~he upper portion .00 of ~h~s form w~h your tax payment. .00 (8) 10,524.80 15. 1~. NOTE: 34,838.40 1F PAZD AFTER DATE INDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. DATE I NUHBER 02-21-200:5 CD002204 · 00 x O0 = . O0 18,833.:55 x 045= 847.50 · 00 x 12 = .00 · 00 x 15 = .00 (19)= 847.50 ASSESSHENT OF TAX: 15. Amoun~ of LAne 1~ a* SpousaZ rate (15) 16. Aaoun~ of Line 1~ *axable a* LAneal/Class A ra*a (16) 17. Amoun~ of L~na 1~ at Sibllng rate (17) 18. Amoun* of LAne 1~ ~axable a~ Collateral/Class B rata (18). 19. Pr/nc/pal Tax Due TAX CREDZTS: PAYHENT RECEZPT DZSCOUNT (+) ZNTEREST/PEN PA/D (-) 42.38 ANOUNT PATD 805.1:5 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 847.51 .01CR .00 .01CR ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS.) Chari:~abla/Govarnaantal Bmques~s; Non-elected 9115 Trusts (Schedule J) (13) . O0 Ne'l: Valua of Esta~:e Sub.~ac~: to Tax (1~) 18,8:55.55 Z'l: an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that /nclude the total of ALL returns assessed to date. 5~480.25 (11) 1~.n05.05 (12) 18,833.:55 RESERVATION: Estates of decedents dying on or before December 12, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit eith your payment to the Register of #ills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which oas not requested on the Tax Return, may be requested by coaplsting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Hills, any of the ZS Revenue District Offices, or by calling the special Z4-hour ansearing service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-647-30Z0 (TT Any party in interest not satisfied aith the appraisement, alloaancs, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Dsparteent of Revenue, Board of Appeals, Dept. ZDIOZ1, Harrisburg, PA 171ZD-IOZ1, 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 ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. ZD0601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloaed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in tho the same time period as you mould appeal tho tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 198Z bear interest at tho rate of six (61) percent par annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after January 1, 198Z mill 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 198Z through 2005 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Yaa.~..r Rate Factor Yaa.~r Rate Factor 1982 20Z .000548 1987 92 .000247 1999 72 ,000192 1985 162 .000458 1988-1991 1IX .000501 ZOO0 DZ .000219 1984 1II .000301 1992 97. .000247 2001 9Z .000Z47 1985 15Z ,000556 1995-1996 77. . ODO19Z ZOO[ 6Z .000164 1986 107. .000Z74 1995-1998 97. .000247 2003 57. .000157 --Interest is calculated es follows: /NTEREST = BALANCE OF TAX UNPAID X NURBBR OF DAYS DELINI~UBNT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.t2 Name of Decedent: LYDIA A. GARMAN Date of Death: DECEMBER 31, 2002 Will No. 21- 03 - 0068 Admin No. 2103 - 0068 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 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: 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: N/A 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 file~! with the Clerk of the Orphans' Court and August ~r'2003 ' ',i.: .~rold S.J~[n, III ~ ~ " Attorney for Estate of L~arman 35 East High Street Carlisle, PA 17013 717-243-6090 RELEASE I, GARY C. THUMMA, do hereby acknowledge that I have this day had and received from RAY A. GARMAN, executor, and HAROLD S. IRWIN, III, the legal counsel for the ESTATE OF LYDIA A. GARMAN, deceased, the final sum of Two Hundred Thirty-three and 42/100 ($233.42) Dollars in satisfaction and payment of my share in the estate. AND THEREFORE, I, the said GARY C. THUMMA, do by these presents remise, release, quit claim, and forever discharge the said executor and attorney, their heirs, executors and administrators, of and from the said share and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatever, from the beginning of the world to the day of the date of these presents. And I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said executrix and legal counsel as to this partial share upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal the day of August, 2003. GAR~'C. THUMMA (SEAL) COMMONWEALTH OF PENNSYLVANIA · :SS: COUNTY OF CUMBERLAND : On this, the /'~ ~ day of A~gust, 2003, before me, the undersigned officer, personally appeared GARY C. THUMMA, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed same for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. I ~ ~ OF C~ CUMBERLAND CO. PA ~ .uY oeuu~ae. ~P,~r=s ocroeE, 17, ~0~ Notary Public RELEASE I, JOHN S. GARMAN, do hereby acknowledge that I have this day had and received from RAY A. GARMAN, executor, and HAROLD S. IRWIN, III, the legal counsel for the ESTATE OF LYDIA A. GARMAN, deceased, the final sum of Four Hundred Sixty-six and 83/100 ($466.83) Dollars in satisfaction and payment of my share in the estate. AND THEREFORE, I, the said JOHN S. GARMAN, do by these presents remise, release, quit claim, and forever discharge the said executor and attorney, their heirs, executors and administratom, of and from the said share and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatever, from the beginning of the world to the day of the date of these presents. And I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said executrix and legal counsel as to this partial share upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal the day of /-~ ~,-~-- ,2003. STATE OF IDAHO COUNTY OF .~bH~ S. GARNISh :SS: (SEAL) On this, the /~ ~ day of ,'~*'--~--- ,2003, before me, the undersigned officer, personally appeared JOHN S. GARMAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed same for the purposes therein contained. In witness whereof, I hereunto set n~y hand and official seal. RELEASE I, RAY A. GARMAN, do hereby acknowledge that I have this day had and received from RAY A. GARMAN, executor, and HAROLD S. IRWIN, III, the legal counsel for the ESTATE OF LYDIA A. GARMAN, deceased, the final sum of Four Hundred Sixty-six and 82/100 ($466.82) Dollars in satisfaction and payment of my share in the estate. AND THEREFORE, I, the said RAY A. GARMAN, do by these presents remise, release, quit claim, and forever discharge, the said executor and attorney, their heirs, executors and administrators, of and from the said share and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatever, from the beginning of the world to the day of the date of these presents. And I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said executrix and legal counsel as to this partial share upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal the /?~'~ day of August, 2003. ~'~c/~ /x~/~ ~)~(SEAL) R~Y A~. G~R~AN COMMONWEALTH OF PENNSYLVANIA · :SS: COUNTY OF CUMBERLAND : On this, the J~T~' day of August, 2003, before me, the undersigned officer, personally appeared RAY A. GARMAN, kr~own to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed same for the purposes therein contained. In witness whereof, I hereunto set my hand and official seal. Notary Public (SEAL)