HomeMy WebLinkAbout03-0085 PETITION FOR PROBATE and GRANT OF LETTERS
o/ __JOHN s. PORTE
also known aS JOHN STEWART PORTER To:
Deceased. Count)' of. __ in the
Socia: Security No. l~b-Z~,-21 bg Commonwealth of Pennsylvania
The I~etttion of ~he undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execute . named
in the last will of the above decedent, dated QCTOBER 8, 1996 ~*1~__.__
and codicil(s) dated --
(start rclevant clrcttmstanc~'$, e.g. tallUllCi&tion, de-'.rth ol' executor,
Decendenr was domiciled at death in CUMBERLAND County, Pennsylvania, with
her ~,~;N~S~½1[~[ffr principal residence at 6215 krI-IITEHILL DRIVE, MECHANICSBURG..
(list street, number ~md mu,~cJ ~ality)
Decendent. then 73 _ years of age, died J_..ANUARY 1, 2003 ,~*~0~1_ ,
.HARRISBURG HOSPITAL, DAUPHIN COUNTY
Except as follows, decedent diet not marry, was not mvorced and did not have a child born or adopted
after execution of the will offered [or probate; was not the victim o~ a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(if domidled in Pa.) Alt personal property SC' 659, O__._.
(If not domiciled in Pa.) Personal prope~y in Pennsylvania $ ...
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as ['ollows:
WHEREFOI~E, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters T17$TaMI~lgTAPy
(testamentacy; administration c.t.a.; admlnRtradon d,b.n,c,t.a.)
theron.
OATH OF PERSONAL 'REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ].
COUNTY OF Cumberland __ SS
The petitioner(',) above-named swear(s) or affirm(s) chat the statements in th~ ~oregoing petition are
true and correct to the best of ~he knowledge and belie~' of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truLy~adminijter ~he e~tate according to law.
L ) Januarff . 2iaU_4 --- _ ,., .,. ,'h ,, ~
c, c --'
No. 21-2003-85
Estate0f JOHN S. PORTER, a/k/a
, Deceased
JOHN STEWART PORTER
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW January 29 th l~X 20,0.~ consideration of the petitiOn on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated October 8, 1996
described therein be admitted to probate and filed of record as the last will of
JOHN S. PORTER, a/k/a JOHN STEWART PORTER
and Letters TESTAMW.~TARY ;
are hereby granted to ORRSTOWN BANK' '!' '
DONNA M. OTTO, 1St DEPUTY
FEES
Probate, Letters, Etc .......... $ 25.00
Short Certificates(2) .... ...... $ 6.00 ATTORNEY (Sup. Ct. I.D. No.)
Renunciation ................ $
x-Pages (4) 12.00
JCP $
i u. u 0 ADD1LESS
TOTAL $ 53. O 9
Filed .... _;Jan utar.y.. 29 ~-~h,.20~l 3 ......
PHONE
MAIL LETTERS TO ORRSTOWN BANK, C/O PHILIP FAGUE ON 1/29/03
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of' r--...~ N~o.
also known as ~ lo: · .
_ ~ Register of Wills for the
--~ , De~. ~ County of ~__-- in the
}ocial Security No. ~ '~. Commonwealth of Pennsylvania
The petition of the undersigned respectfully repr se ents th'~
Your petitioner(s), who~8 years of age or older an the e~e~ut named
in the last will of the above decedei~ated NN ,19
and codicil(s) dlted ~ X~
Decendent was domici'~od,.at death in. 'Nx. County' Pennsylvania, with
h last family or pr~,Npa~l residence at _ ~... '. ·
NN~t street, number and muncip~
Decen_,.dent, then years otXa.~, died NNN , 19 x '
at % x ~ .. x '
Except asXt~lows, dec~ divorced and did_ .~.o.t have a child born or adopted
~nftceormeX;~eUntit..on~4,h~ wil~m ofa killi~and was never adjudicated
Decendent at death ~mated.~ as follows: 3
(If domiciled in Pa.)'-~Pers°hal property . ~$ Xx
(If not domiciled in ~p o~ert-y !n ~nia ~$ NN
(If not domiciled in Pa.i P~onal property in $
Value of real estate in l~ennsylvania~ $
situated as follows:~
petitioner(s) respectfully r~est(s) the probate o'~xhe last will and codicil(s)
pre and the grant of letters x~ 'x
theron (te~ntary; administration c.~dministration d.b.n.c.t.a.)
PERS RESENTATIYE
COMMONWEALTH OF'I~ENNSYLYANIA ~'~
COUNT~' ~' ......... N'X. - y ~ re
The peti~on~r~s) above-named swear~Or affirm(s) that the ~ta~ents in the fOregOing petitiOn a
true and c°rrect t° the best of the knowle~ and belief of petitioner's) and that as personal represen-
tative(s) of the above decedent petitioner(s) ~l and truly administer the estate according t~law.
Sworn to or affirmed and subscribedf ~'
before me this day of ~
Register ~
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00 ~
~.~: ~ ..... ~ R~gistr~r ~/
P 8 9 9 5 4 31 ~~~¢~ / -~_ ~.,....~
No. Date
.,0', :-~1 Rev ~a? COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS
.~..,.. CERTIFICATE OF DEATH
"'"'"' r-''°''':''~''°'"'' ......... '~'%le ',=i~,'"'"'"'" .... "' '"'~"~ .... "' ..... I
.c..K ,. John Stewart Porter I" I" -- 24 -- 2168
,.. 73 ~. .[ ,. 04/20/29 , Phzladelphza,v~. ,[~ ~.,~ ~ oo~ ~
. .~ Dauphin ~. Harrisburg . Harrisburg Hospital ,...~.~.~.~.... ite
~l,,, mgzneer I Railroad ~ ,~ ~ E..,,.,~,,h.,.~ I ~
.... .. .....J'~. I4 I" Marrled I Patricia Stowe
6215 Whitehill Dr. ~,u~ ,..~. re,,=yz .... ~a ~ ,,~.~ m~.~,~.~m ~am~xJen
Mechanicsburg, PA 17050 ~r .....
,,. James Stewart Porter ,,. athAeen ~£1se t'orter
I~°"~~'~.,'~'e~flicsburg, PA 17050
~ Patricia S. Porter
~.~E] c,.~.¢~ ...~.._~.~ - J,,. FH Crematory [,,?rantville, PA 17028
~ //~-~--~. ~ Ira. ~- O/~qo~-~ ~.CentralPA Cr~ Sty., 3125 Walnut St., ~, PA
................................................... =,,,.
v'~v~'="""'- ........ "'"'"'""_~'"Z~''~'~:?~y:~'~v-~?.~ = ,,/eaa ~F~o~; ~? ~w/e
..................................... ~ ................. ~ · ~ ~ ~ H w/¢~ /v//. ~ .....
21-2003-85
0074974)0003/October 7, 1996/RWS/DCP/28025
OF
JOHN $. PORTER
I, JOHN S. PORTER, of Mechanicsburg, County of Cumberland and Commonwealth of
Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me.
ITEM I: I bequeath my automobiles, household and personal effects, and other tangible
personalty of like nature (not including cash or securities), together with any existing insurance thereon,
to my wife, PATRICIA STOWE PORTER, if she survives me. Should my wife, PATRICIA STOWE
PORTER, predecease me, I bequeath such tangible personalty and insurance thereon to my son, J.
ANDREW STEWART PORTER, and my stepdaughter, SHERID VIRNIG, or the survivor of them. I
direct that my son and stepdaughter divide my said personal effects by each selecting one item in rotation
until all items are selected.
ITEM II: I bequeath one of my Schoenhutt dolls to my daughter, LAURA PORTER
FEARN, if she survives me, and direct that my said daughter shall select the doll of her choice.
ITEM III: Should my wife, PATRICIA STOWE PORTER, predecease me, I devise and
bequeath any property which I received by reason of my said wife's death either as a surviving tenant
by the emireties or joint tenant or otherwise, or the proceeds thereof if any of said assets have been
converted but not consumed, to my stepdaughter, SHERID VIRNIG, if she survives me.
ITEM IV: I bequeath the sum of One Hundred ($100.00) Dollars to my daughter, SUSAN
PORTER, if she survives me.
ITEM V: I devise and bequeath the residue of my estate, of every nature and wherever
situate, including any property over which I shall have any power of appointment, to the then acting
Trustee of that certain revocable trust, created by me on 0 c._.-'~c~Def ~, ,1996, to have and
007497-00003/October 7, 1996/RWS/DCP/28025
to hold, IN TRUST, for the uses and purposes and subject to the terms and provisions thereof, including
any alterations or amendments thereto, or any other inter vivos trust which may hereafter be substituted
therefor.
ITEM VI: All federal, state and other death taxes payable because of my death, with respect
to the property forming my gross estate for tax purposes, whether or not passing under this Will,
including any interest or penalty imposed in connection with such tax, shall be considered a part of the
expense of the administration of my estate and shall be paid from my residuary estate without
apportionment or right of reimbursement provided that any taxes on the revocable trust created by me
on O f'_~'t2 ~C~e,.t" ~ , 1996, may be paid from the assets of that trust as provided therein.
ITEM VII: My Executor, Trustee and Guardian shall have the following powers, in addition
to those invested in them by law, and by other provisions of my Will applicable to all property, whether
principal or income, including property held for minors, exercisable without court approval and effective
until actual distribution of all property:
A. To retain any or all of the assets of my estate, real or personal, including stock
of my corporate fiduciary or of its parent holding company, without regard to any principle of
diversification.
B. To invest in all forms of property, including stocks, common trust funds and
mortgage investment funds whether operated by my corporate fiduciary or others, without
restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, without
regard to any principle of diversification.
C. To sell at public or private sale, to exchange or to lease for any period of time,
any real or personal property and to give options for sales, exchanges or leases, for such prices
and upon such terms or conditions as they deem proper.
D. To allocate receipts and expenses to principal or income, or partly to each, as
they, from time to time, think proper in their sole discretion.
$
007497-00003/October 7, 1996/RWS/DCP/28025
E. To borrow from, or to sell to my Trustee even though such Trustee may be my
Executor.
ITEM VIII: I appoint Orrstown Bank, Shippensburg, Pennsylvania, Executor of this my Last
Will.
ITEM IX: My corporate fiduciary shall be entitled to compensation based on its regular
schedule of fees for such services in effect from time to time during the period over which its services
are performed.
ITEM X: I direct that my Executor and Guardian shall not be required to give bond for the
faithful performance of its duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~' day of
Oc+o
ff ' (SEAL)
(/JOHNS. PORTER
SIGNED, SEALED, PUBLISHED and DECLARED by JOHN S. PORTER, the Testator above
named, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence
and in the presence of each other, have subscribed our names as witnesses.
Address
Witness f Address
I
007497-00003/October 7, 1996/RWS/DCP/28025
COMMONWEALTH OF PENNSYLVANIA :
.'SS:
COUNTY OF CUMBERLAND :
I, JOHN S. PORTER, the Testator whose name in signed to the attached or foregoing instrument,
having been duly qualified according to law do hereby acknowledge that I signed and executed this
instrument as my Last Will; that I signed it willingly and that I signed it as my free and voluntary act for
the purposes therein contained.
S. PORTER
Sworn to or affirmed to and acknowledged before me by JOHN S. PORTER, the Testator, this
day of t~}~O~er~ , 1996.
Notary Public
N,at'a rial Seal
Patricia A. Corwell, Notary Public
Shipper~,burg Boro,. Cumberland County
My Commission Expires March 9, 1998
I
007497-00003/October 7, 1996fRWS/DCP/28025
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF CUMBERLAND :
We, "~j31),~,F6t-gO~ and ]-~.r_~,L {~~r~SP~xF,thewitnesses
whose names are signed to the attached or foregoing instrument, being duly qualified according to law,
depose and say that we were present and saw the Testator sign and execute the instrument as his Last
Will; that the Testator signed willingly and the he executed it as his free and voluntary act for the
purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as
witnesses; that to the best of our knowledge, the Testator was at that time eighteen or more years of age,
of sound mind and under no constraint or undue influence.
Sworn to or affirmed to and acknowledged before me by/t9/5) L ~ ~"./L~ ~ cc ~.
and/O~iL/-er- ~, ~r2r-t~ ,witnesses, this ff day of ~)~_.~et'"' ,
1996.
Notary Public
INotarial Sea, I
[ Patricia A. Corwell, Notary Public
] Shippensburg Boro, Cumberland County!
} My Commission Expires March 9, 1998
OF
J(~]N S. PORTER
JOHNSON, DUFFLE, STEWART
& WEIDNER
ATTORNEYS AT LAW
IEMOYNE, PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA REV-11 62 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRIS[3URG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 002364
ORRSTOWN BANK
P O BOX 250
SHIPPENSBURG, PA 17257
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..........
101 $12,086.07
ESTATE INFORMATION: SSN: 186-24-2168
FILE NUMBER: 2103- 0085
DECEDENT NAME: PORTER JOHN S
DATE OF PAYMENT: 03/31/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/01/2003
TOTAL AMOUNT PAID: $12,086.07
REMARKS: ORRSTOWN BANK
CHECK//12315
INITIALS: AC
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
JOHN S. PORTER
Name of Decedent:
Date of Death: JANUARY 1, 2003
Will No. 200 ~- 0 O O R ~ Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on FEBRUARY 14, 2003 .
Name Address
ANDREW STEWART PORTER 18 PREAKNESS COURT, LAKE OSWEGO, OR 97035
SHERID VIRNIG 224 WALNUT BOTTOM ROAD, CARLISLE, PA 17013
LAURA PORTER FEARN 7024 SPANISH OAK DR., NORTH RICHLAND HILL, TX
76108
SUSAN PORTER HUGHES 3822 NORTH EAST MILTON ST., PORTLAND, OR 97212
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Name
CHARLENE L, FEUCHTENBERGER
Address 129 BEETEM HOLLOW RO~
NEVILLE, PA 17241
Telephone ( ) 717-530-2614
Capacity: Personal Representative
~Counsel for personal representative
ORRSTOWN BANK
P.O. BOX 250,SHIPPENSBURG, PA 17257-0250
/'~
30 00 1670 01 4
JOHN PORTER ESTATE
DESCRIPTION:
CHECK #:
BALANCE DUE- INHERITANCE TAX DATE: 0014196
JOHN S. PORTER ESTATE/FILE # 2003-00085 AMOUNT: Sep 24, 2003
$767.32
REGISTER OF WILLS, AGENT
--//PB,,,,.,-~.
BANK
P.O. Box 250
Shippensburg, PA 17257
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
CARLISLE, PA 17013
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 003055
ORRSTOWN BANK
TRUST DEPT - PHILIP E FAGUE
P O BOX 250
SHIPPENSBURG, PA 17257
ACH
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..........
101 9767.32
ESTATE INFORMATION: SSN: 186-24-2168
FILE NUMBER: 2103-0085
DECEDENT NAME: PORTER JOHN S
DATE OF PAYMENT: 09/25/2003
POSTMARK DATE: 09/24/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 01/01/2003
TOTAL AMOUNT PAID' 9767.32
REMARKS: ORRSTOWN BANK
TRUST DEPT-PHILIP E FAGUE
CHECK# 014196
INITIALS: SK
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
oo..o.vw ,o REV-1 500
I
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601 INHERITANCE TAX RETURN
HARRISBURG, PA 17128-0601 RESIDENT DECEDENT I
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
I-.- ?o]:te~:, John S. 186 - 24 - 2168
Z
DAT~'~)F
(MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
C3 01/0]./03 04/20/29
LU REGISTER OF WILLS
ILl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INiTiAL) SOCIAL SECURITY NUMBER
C3 ?o]:tez:, ?at]::Lc-ia $. 203 - 28 -- 0995
~--] 1. Odginal Return ~ 2. Supplemental Return r-~ 3. Remainder Return (dale of death prior to 12-13'82)
u.J
~ [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82)[] 5. Federal Estate Tax Return Required
[-'-] ~. Decedent Died Testate I^t~ ~o~v of wi,)[] 7. Decedent Maintained a Living Trust {^~a~ ~opv of ~ruat) 8. Total Number of Safe Deposit Boxes
o. Litigation Spousa~ Poverty (dale of death between 12-31-91 1-1-95)
< [] 9. Proceeds Received [] 10. Credit and 11. Election to tax under Sec. 9113(A) (Atlach Sch O)
~ THIS SECTION MUST BE COMPLETED; ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Z
"' NAME COMPLETE MAILING ADDRESS
Z °
o ?.O. ]~OX 250
o. FIRM NAME (if Apcllcable)
~ SaT??gZqS]~TJ'Y,G, ?A 17257
r,, TELEPHONE NUMBER
O
u (717) 530-2605
0
1. Real Estate (Schedule A) (1)
21 Stocks and Bonds (Schedule B) (2) Zl- 9 8 ~ 1 80,6 8 ;-*" ~ ---'
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0
4. Mortgages & Notes Receivable (Schedule D) (4) 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) ~-9 0.0 0
(Schedule E) "
~ 6. Jointly Owned Property (Schedule F) (6) 0
--[Separate Billing Requested
::::) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 114 ~ 256.26
I'- (Schedule G or L)
,¢~ 8. Total Gross Assets (total Lines 1-7) (8) 612,926.94
O
U.I 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 3 9 8 9.9 3
IZ 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10) (11) 3989.93
12. Net Value of Estate (Line 8 minus Line 11) (12) 6 0 8,9 3 7,0 1
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 0
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 608,93 7.0 1
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax 309 170.37 0.00
rate, or transfers under Sec. 9116 (a)(1.2) ~ x .0 _ _ (15)
~ 16. Amount of Line 14 taxable at lineal rate x .0 __ (16)
299,766.64 13,/-+89.50
~1. 17. Amount of Line 14 taxable at sibling rate x .12 (17)
O 18. Amount of Line 14 taxable at collateral rate x .15 (18)
X 19. Tax Due (19) 13,489.50
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent'S Complete Address:
STREETADDRESS 6215 WHITEHILL DRIVE
] ZIP 17055-2343
C~TY MECHANICSBURG,
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) 13,489.50
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments -"~-~-~-,-O-g6'~-O ?
C. Discount .......... ~-~'J6~--- -- --
Total Credits (A + B + C ) (2) 12,722.18
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 767.32
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ............................................ [] []
c. retain a reversionary 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? .............................................................................................................. [] []
3. Did decedent own an "in trust fo(' or payable upon death bank account or secudty at his or her death? .............. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Unde, y~allJes of pequry, I dedare that I have examined this return, including accompanying schedules and statements, and to the best of my kco~edge and belief, it is true, correct and complete.
De,~rati~ ~f preparer other th~n ~e personal representative is based on all information of which preparer has any knowledge.
~GN/~i',I~BE QF PER,~rN J~/SPON&IBLE FOR FILING RET~ .~ - ~! DATE,
SIGNATURE OF PREPARER OTHER THAN REPRESEFNT~TIVE ~)~,:1:~
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a)(1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The 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 stepparenl of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 RS. §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-1503 EX+ (6-98)~ ~ ~
SCHEDULE B
COMMONWEAl. OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TM RETURN
RESIDENT DECEDENT 2003--00085
'ESTATE OF FILE NUMBER
Porter, John S.
All prope~y jointly.owned with right of suwivomhip must be disclosed on Schedule F.
ITEM ~LUE ~ D~E
NUMBER DESCRIPTION OF D~TH
1. 200 shares Allied Irish Banks cusip 019228402 5332.00
2. 200 shares American Int'l Group cusip 026874107 11,390.00
3. 700 shares BP Amoco PLC cusip 055622104 28,406.00
4. 50,000 par Central Dauphin S/D 5% 11/15/23
cusip 153300HZ4 51,074.00
5. Accrued interest on item #4 321.92
6. 20,000 Cumberland Valley S?D 5% 11/15/19
cusip 230822MC9 20,918.74
7. Accrued interest on item #6 128.77
8. 25,000 FHLB 7% 12/12/07 cusip 3133MCL86 26,167.95
9. Accrued interest on item #8 95.89
10. 100 shares General Dynamics cusip 3690550108 7899,00
11. 1000 shares General Electric cusip 369604103 24,350.00
12. Accrued interest on item #11 190.00
13. 25,000 par Hempfield Twp Sewer/Water 4.8% 9/1/17
cusip 423794CR5 25,503.50
14. Accrued interest on item #13 401.10
15. 400 shares Intel Corp. cusip 458140100 6248.00
16. 61,503.93 shares Federated Fund 851 61,503.93
17. Accrued interest on item #16 29.93
18. 499 shares Orrstown Financial Securities 23,453.00
19. Accrued interest on item #18 99.80
20. 30,000 par PA Turnpike 5% 6/1/15 cusip 709223PD7 32,358.30
21. Accrued interest on item # 20 123.29
22. 300 shares Pepsi Bottling Group cusip 713409100 7738.50
23. 100 shares Petro-Canada cusip 71644E102 3102.50
24. 1000 shares Phila Suburban cusip 718009608 20,465.00
25. 800 shares SBC Communications cusip 78387G103 21,760.00
26. 400 shares Sara Lee Corp. cusip 803111103 8932.00
2?. 500 shares TBC Corp. cusip 872180104 6187.50
28. 1200 shares Tenet Healthcare cusip 88033G100 19,650.00
29. 300 shares 3MC CO cusip 885794101 36,738.00
30. 1944.985 shares Vanguard Hi Yield Corp.
cusip 922031208 11436.51
31. Accrued interest on item # 30 80.95
32. 1033.058 shares Vanguard IT Corp. Adm. 10,444.22
33. Accrued Div. on item #32 47.27
34. 1787.310 shares Vanguard Inflation cusip 922031810 21,161.75
35. 154 shares Nationwide Financial Services 4441.36
TOTAL (Also enter on line 2, Recapitulation) $ 498, 180.68
(If more space is needed, insert addilional sheets of the same size)
REV-1508 EX+ (6-98)
,~ SCHEDULE E
BANK
&
MISC.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Porter, John S. 2003-00085
Include the proceeds of litigation and the date the proceeds were received by the estate~
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 1911 Schoenhut Doll @ appraised value 490.00
490.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
REV-1510
EX+
,., . SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS &
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Porter, John S. 2003-00085
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is es.
DESCRIPTION OF PROPERTY
ITEM INCLUDETHENAMEOFTHETRANSFEREE,'rHEIRRELATIONSHIPTODEC£DENTAND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACHACOPYOFTHEDEEDFORREALESTATE. VALUE OF ASSET INTEREST (IF,APPLICABLE) VALUE
1. OB IRA Acct #1666 (Orrstown Bank) 114,256.2.6 100% 114,256.2
TOTAL (Also enter on line 7 Recapitulation) $ 114,2 5 6.2 6
(If mom space is needed, insed additional sheets of the same size)
REV-1511 EX+ (12-99)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Porter, John S. 2003-00085
Debts of decedent must be reported on Schedule ].
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
I. Cost of services/cremation 1484.93
B. ADMINISTRATIVE COSTS:
1. Pemonal Representative's Commissions
Name of Personal Representative(s) Orrstown Bank, E×ecutor 2000. O0
Sodal Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State __ Zip
Year(s) Commission Paid:
2. Attorney Fees
3. 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
4. Probate Fees (estimated) 495.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Appraisal Fee, Dennis L. Gotshall 10.00
personal property
TOTAL (Also enter on line 9, Recapitulation $ 3989.93
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Porter, John S. 2003-00085
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Bo Not List Trustee{s) OF ESTATE
! TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
Susan Porter Hughes Daughter $100.80
3822 N. East Milton St.
Portland, OR 97212
Laura Porter Fearn Daughter Personal Property
7024 Spanish Oak Dr. appraised @ $490.00
North Richland Hill, TX 76108
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 590. O0
(If more space is needed, insert additional sheets of the same size)
REV- § 4 SCHEDULE K
LIFE ESTATE, ANNUITY
COMMONWEALTH OF PENNSYLVANIA & TERM CERTAIN
INHERITANCE TAX RETURN
ReSiDENT DECeDEN'r (Check Box 4 on Rev-1500 Cover Sheet)
ESTATE OF FILE NUMBER
Porter, John S. 2003-00085
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89,
actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
[~ Will [] Intervivos Deed of Trust [] Other
NEAREST AGE AT TERM OF YEARS
NAME(S) OF LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH LIFE ESTATE IS PAYABLE
Patricia S. Porter 9-3-31 71
[] Life or [] Term of Years
[] Life or [] Term of Years
[] Life or [] Term of Years
[] Life or [] Term of Years
1. Value of fund from which life estate is payable ........................................ $
2. Actuarial factor per appropriate table ............................................... .3 9 40 2
Interest table rate - [] 3 112% [] 6% [] 10% [] Vadable Rate ~,. 2 %
3. Value of life estate (Line 1 multiplied by Line 2) .................................... $ 239,933.36
NEAREST AGE AT TERM OF YEARS
NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH
DATE OF DEATH ANNUITY IS PAYABLE
[] Life or [] Term of Years
[] Life or [] Term of Years
[] Life or [] Term of Years
[] Life or [] Term of Years
1. Value of fund from which annuity is payable .......................................... $
2. Check appropriate block below and enter corresponding (number) .........................
Frequency of payout - [] Weekly (52) [] Bi-weekly (26) [] Monthly (12)
[] Quarterly(4) [] Semi-annually(2) [] Annually(I) •Other( ) .............
3. Amount of payout per period ..................................................... $
4. Aggregate annual payment, Line 2 multiplied by Line 3 .................................
5. Annuity Factor (see instructions)
Interest table rate - [] 3 1/2% [] 6% [] 10% [] Vadable Rate __.%
6. Adjustment Factor (see instructions) ................................................
7. Value of annuity - If using 31/2%, 6%, 10%, or if vadable rate and period
payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 ......................... $
If using variable rate and period payout is at beginning of period, calculation is:
(Line 4 x Line 5 x Line 6) + Line 3 ................................................ $
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through
G of this tax return, the resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16 and 17.
(If more space is needed, insert additional sheets of the same size)
O'RRSTOWN BANK
P.O. BOX 250,SHIPPENSBURG, PA 17257-0250
REGISTER OF WILLS
DESCRIPTION:
'"' CHECK #:
ADDITIONAL PROBATE FEE DATE: 0014305
JOHN S. PORTER ESTATE/FILE #21-2003-0085 AMOUNT: Oct 01, 2003
$315.0
~5,SER~CES'~~
EO.Box 250
SHIPPENSBURG, PA 17257 REGISTER OF WILLS OFFICE
ATTN: SUE KOSER
C~ERL~D COUNTY COURTHOUSE
C~LISLE, PA 17013
COHMONHEALTH OF PENNSYLVANZA
BUREAU OF ZNDZVZDUAL TAXES BEPARTHENT OF REVENUE
ZNHERZTANCE TAX DZVZSZON
DEPT. 280601
HARRISBURG, PA 171Z8-0601 NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLOgANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
REV-A;47 EX AFP ¢Ol-OS)
BATE 11-10-2003
ESTATE OF PORTER JOHN S
BATE OF DEATH 01-01-2003
FZLE NUMBER 21 03-0085
'i.~ii ,':' ~ ~ COUNTY CUMBERLAND
PHILZP E FAGUE ACN 101
ORRSTOWN BANK
PO BOX 250 i:. Amount Remitted
SHIPPENSBURG PA 17257~
MAKE CHECK PAYABLE AND RENZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOWANCE OR
DZSALLOWANCE OF DEBUCTZONS AND ASSESSMENT OF TAX
ESTATE OF PORTER JOHN S FZLE NO. 21 03-0085 ACN 101 BATE 11-10-2003
TAX RETURN gAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSEB VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estate (Schedule A) (1) .00 NOTE: To /nsura proper
2. Stocks end Bonds (Schedule B) (2) 498~180.68 credit to your account,
$. Closely Held Stock/Partnership Znterest (Schedule C) ($) .00 submit tho upper portion
4. Hor~gegas/Notes Receivable (Schedule D) (4) .00 of this fore with your
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) ($) 490.00 tax payment.
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) 114z256.26
8. Total Assets (B) 612,926.94
APPROVED DEBUCTZONS AND EXEMPTZONS:
3,989.93
9. Funeral Expenses/Adm. Costs/H/sc. Expenses (Schedule H) (9)
10. Debts/Hortgege Liabilities/Liens (Schedule Z) (10) .00
11. Tote1 Deductions (11)
la. Net Value of Tax Return (12) 608,937.01
13. Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J) (15) .00
14. Ne~ Value of Es*ate Sub~ect to Tax (1~) 608,937.01
NOTE: Z~ an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill
reflect flgures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX=
15. Amount of Line 1~ at Spouse1 rote (15) 509,170.57 X O0 = .00
16. Amount of Line 1~ taxable et Lineal/Class A rate (16). 299,766.64 x 045 = 13,489.50
17. Amount of Line lfi et Sibling rote (17) .00 X 12 = .00
18. Amount of Line 14 *exable et Collateral/Class B rate (18) .00 X 15 = .00
19. Principal Tax Due (19)= 13,489.50
TAX CREBZTS:
PAYMENT RECEZPT D/SCOUNT
DATE NUMBER /NTEREST/PEN PAID (-) AHOUNT PA/D
03-31-2003 CD002364 636.11 12,086.07
09-24-2003 CD005055 .00 767.32
TOTAL TAX CREBZT ] 15,489.50
BALANCE OF TAX DUE[ .00
ZNTEREST AND PEN. I .00
TOTAL DUE I . O0
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~UZRED.
FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.)
RESERVATION: Estates of decadents dying on or before December 11, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tha expiration of any estate for
life or for years, the Commonaealth hereby expressly reserves tho right to appraisa and assess transfer Inheritance Taxes
at the lawfut Crass B (collateral) rate on any such future interest.
PURPOSE DF
NOTZCE: To fulfilL the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S.
Section 9140}.
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILES, AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Rafund of Pennsylvania Inheritenca and Estate Tax" (REV-1313). Applications ara available at the Office
of the Register of Nills, any of the 15 Revenue District Offices, or by calling the special Z4-hour
answering service for fores ordering: 1-B00-361-1050; services for taxpayers with special hearing and / or
speaking needs: 1-B00-447-$010 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allomance, or disallowance of deductions, or assessment
of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to tho PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of tha account of the personal rapresantativa, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Ravmnua,
Bureau of Individual Taxes, ATTN: Post Assessment Raviee Unit, Dept. 180601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Oacadent" (REV-1SOl) for an axplanation of administratively correctable errors.
DXSCOUNT: If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (51) discount of
the tax paid is allowed.
PENALTY: The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (61) percent per annum calculated at a daily rata of .000164. All taxes ehich became delinquent on and after
January 1, 1981 will bear interest at a rate which ail1 vary from calendar year to calendar year mith that rate
announced by the PA Department of Revenue. The applicable interest rates far 1981 through ZOOS are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .000548 1987 9Z .000Z47 1999 7Z .00019Z
1983 16Z .000438 1988-1991 11Z .000301 2000 8Z .000219
1984 11Z .000~01 199Z 9Z .000247 ZOO1 9Z .000Z47
1985 13Z .000356 1993-1994 72 .000192 2002 62 .000164
1986 XOZ .000274 1995-1998 9Z .000Z47 2003 51 .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill raflact an interest calculation to fifteen (15) days
beyond the date of the assessment. Tf payment [s made after the interest computation date shown on the
Notice, additional interest must be calculated.
STATU~ER RULE 6.12
Date of Death: ///~d3 ~
Pursuant to Rule 6.12 of the Supreme Court Ochans' Court Rules, I report the
follow/ng with respect to completion of the administration of the above-captioned estate:
1. Stat~w~ether admiNstration
Yes,~ No [-] o£the estate is complete:
2. If the answer is No, state when the personal representative reasonably bel/eves
that the admin/strafion ~4/I be complete:
3. If the answer to No. 1 is Yes, state the fo/lowing:
a. Did the personal, rep_pj/esentative file a !5_hal account with the Court?
Yes _ No.JXI. ·
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative~ate
in interest? Yes J--] No ~ an account informally to the parties
c. Copies of receipts, re/eases, joinders and approval o£formal or
informal accounts may be fil%d with the Clerll: of the Orphans' Court
and may be attached to th/s r,e't~ort. I M".
Address
t, .j. Telephone No.
CK¢acity: ~Personal Representa*Jve
~__1 Counsel for personal representative
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/01/2004
ORRSTOWN BANK
P O BOX 250
SHIPPENSBURG, PA 17257
RE: Estate of PORTER JOHN S
File Number: 2003-00085
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6 12) in the above captioned
estate. '
As per the AMENDMENTS TO SUPREME COURT ORPHANS. COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent,s death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 1/01/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge