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HomeMy WebLinkAbout03-0097 PETITION FOR PROBATE and GRANT OF LETTERS Estate of Barbara A. Scott' No. ~~ also known as To: Register of Wills for the Social Security No. 168-26-5138 ~ Deceased. County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut or named in the last will of the above decedent, dated June 13, 2001 and codicil(s) dated n/a ' ,19~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland ~ ~ q2ou. g. nty, P, ennsylyRn~i.a., with h_er last family or principal residence at 438 North West Street. ~arns~e, eennsy~vama (list street, number and muncipality) Decendent, then. 69 years of age, died January 23, 2003 19. at Carlisle, Cumberland County, Pennsylvania ' ' ' Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was noi the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $. (If not domiciled in Pa.) Personal property in County $. Value of real estate in Pennsylvania . $ ,/d.5~ ~O o situated as follows: f-~'~ t~k~ /.~0.~/- ~ - WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) ~ ._~ Theodore T. Scott ~.a '438 North West Street ~ 'Carlisle, PA 17013 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland j'~ ~S The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirme~l~c~nd subscribed ,- ~~~' before me this day of ~ Theodore T. Scott /9 January/ 2003 ~--~. ~---~.~ ~ [ ..--~--- Donna M. Otto, lot D~pu~_y- ~gfe~ister [ ~ /7- I1£- // NO. 21-03-97 Estate of BARBARA A. SCOTT. , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW January 31st ,2003 l~XX , in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated June 13, 2001 described therein be admitted to probate and filed of record as the last will of BARBARA A. SCOTT and Letters testamentary ; are hereby granted to Theodore T. Scott FEES Probate, Letters, Etc .......... $. 115.00 James D. Flower, Jr.. #27742 Short Certificates(5 ) .......... $___lS_._ffQ_ ^TTORN~.Y (Sup. Ct. i.D. Renunciation ................ $ 26 West High Street, Carlisle, PA 17013 x-Pages ( 3 ) 9.00 JCP TOTAL __ $10.00 ADDRESS Filed . .J..a-9.u..&A'Y...3.1.s.t. ,..2. Q.0.3..3,49..,00... 717-243-6222 PHONE CALLED A~iORNEY ON JANUARY 31st,2003 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Ix)cai Registrar. The original certificate will be. forwarded to the State Vital Records Office fbr permanent, filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. i ~l; " ' Local Registrar 0 4 0 9 3 4 %-'~.. ,~ w,~ JAN 2 6 2003 No. ~ Date m0$.~,lR~, z, a7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS °"'"~ CERTIFICATE OF DEATH ~,~,,~ Female 168 -- 26 -- 5138 69 j : 30 ' Carlisle, PA E~ ~ ~ ~rland ~rlisle R~ional M~ical Center Black T~hnician ~. ~ ~ ~ ~ (,~., ~ (,~.~) 438 No~h West St. ,T..m.,.~ . Jr. ~rlisle, PA 17013 ~ '"'~ ~'~ Willi~ D. lin C. Col~ Th~ore T. Scott North ~, PA 17013 30, 2~3 Yorkto~e York, PA ~~ ~E ~ ~ ~ A C~E<E ~: ' ' '~'"~' .... ~" ..... ~ .... (' '~ ......... ~ ....................... ~ ~ ..................................................................................... 0 ~ LAST WILL AND TESTAMENT I, BARBARA A. SCOTT, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. !. I direct that all my legally enforceable debts, ftmeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My personal representative shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my sons, THEODORE T. SCOTT and JAMES A. SCOTT III. I direct that the share of my son, JAMES A. SCOTT III, shall be held by my Trustee, in trust, for the following purposes: (a) I direct that my Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the management o£the trust, to use and apply as much of the income and principal as may be necessary in the sole discretion of my Trustee for the supplemental needs of my son, JAMES A. SCOTT III, being mindful as well of the preservation and protection of the interests of the remainderman of this trust. It is my intention that this trust be utilized as a source of supplemental support for my son, JAMES A. SCOTT III, such that he shall not be disqualified from nor his benefits diminished under any governmental or other programs pursuant to which he receives or is eligible to receive benefits. To that end, my Trustee is empowered to amend the provisions of this trust as necessary to ensure the continued eligibility of JAMES A. SCOTT III for such benefits. P agel of 4 Pages ~ ~2t ~ B.A.S. (b) Upon the death of my son, JAMES A. SCOTT III, any undistributed income and principal remaining in such trust shall be distributed to my son, THEODORE T. SCOTT. (c) To the extent that the same is permitted by law, the beneficiaries hereunder shall not have any power to dispose of or to charge by way of anticipation any interest given to such beneficiaries; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. 3. I nominate, constitute and appoint my son, THEODORE T. SCOTT, as Executor of my estate. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my daughter-in-law, RANI V. SCOTT, to act in such capacity. In the further event she shall be unable or unwilling to serve in such capacity, then I appoint ORRSTOWN BANK to act in such capacity. 4. I nominate, constitute and appoint ORRSTOWN BANK as Trustee under the terms of this Last Will and Testament. 5. I direct that neither my Executor nor my Trustee shall be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 6. I authorize and empower my personal representative and Trustee, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate or trust for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate or trust; to mortgage or pledge any real or personal property forming a part of my estate or trust or to join in or secure the partition of same; to compromise any claims or demands of my estate or trust against others or of others against my estate or trust; to make distribution in kind and to cause any share to be composed of cash, property Page2of4 Pages ..,~/'~ ~ ~. B.A.S. or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my personal representative shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this /,~ay of June, 2001. ~'l~'bara A. Scott SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 3 of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) I, BARBARA A. SCOTT, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Barbara A. Scott Sworn or affirmed to and acknowledged before me by BARBARA A. SCOTT, the Testatrix, this /,~'"' day of June, 2001. Notary Public Notarial Seal I Marika T. Chronlster, Notary Public COMMONWEALTH OF PENNSYLVANIA ) I NorlhMiddletonTwp.,CumberlandCounly · SS. ~ My Commission Expires Mar. 14, 2005 COL~'!'Y OF CUMBERLAND ) the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw BARBARA A. SCOTT, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Address ...w4 oo Lo,-,?.~ ~..., ,F'~,,,,d Sworn or affirmed to and subscribed before me this /~ay of June, 2001· Notary Public Notarial Seal C:\SLB~Estate Planning\3142.5wi!l.doc Marika T. Chronlstar, Notary Public · .NoLth- MIddlelon'l~., Cumberland County My L;omrnission ~-xpires Mar. 14, 2005 Page 4 of 4 Pages ~mer,~A~o,N~ar~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: BARBARA A. SCOTT Date of Death: January 23, 2003 Estate No.: 21 - 03 - 0097 To the Register: I certify that notice of the 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 February 13, 2003. Name Address Theodore T. Scott 438 North West Street, Carlisle, PA 17013 James A. Scott, Iii 2 West Penn Street, Apt. #208, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: February 13, 2003 V '~SAIDIS, SHUFF, FLOWER & LINDSAY Name James D. Flower, Jr. ~ Address 26 West High Street Carlisle, PA 17013 Telephone (717) 243-6222 Capacity: Personal Representative x ~ Counsel for Personal Representative COHNONNEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE ~ ZNFORMATZON NOTZCE BUR~'IJOF /NDIVIDUAL TAXES FILE NO. 21 05-0097 DEPT. Za0601 AND HARRISBURG, PA 171Z8-0601 TAXPAYER RESPONSE ACN 051200q4 RE¥-IG4$ EX AFP (09-00) DATE 06-04-2005 TYPE OF ACCOUNT EST. OF BARBARA A SCOTT E~SAVINGS S.S. NO. 168-Z6-5158 [] CHECKING DATE OF DEATN 01-25-2003 [] TRUST COUNTY CUHBERLAND [] CERTIF. RENIT PAYHENT AND FORHS TO: JAHES A SCOTT III REGISTER OF HILLS PO BOX 855 CUHBERLAND CO COURT HOUSE CARLISLE PA 17013-0855 CARLISLE, PA 17013 CITIZENS BANK OF PA has provided the Department Nith the information listed baloN which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you eera a 5oint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fore and return it to the above address. This account is taxable in accordance with the Tnheritanca Tax Laws of the Commonwealth - -~' =e1!*'-;';,i~ (717,~ 7P-?-83.~7. CONPLETE PART 1 DELOS/ # ~ # SEE REVERSE SZD'E FOR FZLTNG AND PAYHENT ZNSTRUCTTONS Accoun~ No. 6100729052 Da~e 12-22-1980 To insure proper credit to your account, two Established (z) copies of this notice must accompany your payment to the Register of Hills. Hake check A¢coun~ Balance 6~9 . 1~) payable to: "Register of Nills, Agent". Percent: Taxable X 50. O 00 NOTE: [f tax payments are made ~i~1n three Amoun* SubSec~ *o Tax ~19.5~ (5) months o~ ~e decedent's date o; dea~, Tax Ra~e X .15 you amy deduct a 5Z discount ~ ~a tax due. Any inheritance tax due ~11 become delinquent Po~en~ial Tax Due ~7. ~ nine (9] ~on~s a;ter the date o~ death. PART TAXPAYER RESPONSE A. ~ The ~bove information and rex due Js corract. 1. You m~ choose to remit puyment to the Register o~ Hills Nith tNo cop1es of this notice to obtain  ~HE~K ~ a discount or ovoid interest, or you m~ check box "A" ~nd return this notice to the ReOister ONE Nills and an official assessment Nill be issued by ~e PA Department o~ Revenue. BLOCK ~ s. ~ The above asset has been or ~ill be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to be ~iled by the decedent's representative. C. ~ above information is incorrect and/or debts and deductions ~era paid by you. You must complete PART ~ and/or PART ~ belo~. PART Zf you indicate a dif~eren~ ~ax ~a~e~ please s~a~e youp ~ relationship ~o deceden~: ~ C~ ~ TAX RETURN - COHPUTATZON OF TAX ON dOZNT/TRUST ACCOUNTS L~NE 1. Da~e Established 1 2. Accoun~ Balance 3. Percen~ Taxable ~ 5. Deb*s and Deductions 5 - 6. Amoun~ Taxable 6 8. Tax Du~ 8 PART DEDTS AND DEDUCTIONS CLAZHED DATE PAID PAYEE DESCRIPTION AHOUNT PAZD TOTAL (Eh*er on Line 5 of Tax Computation) Under penal~Jes of perSury, Z declare ~ha* ~he fac~s Z have reported above are ~rue, correc~ and c~1.*.__~o ~h. ~.s~ ~ .,~knowl.dg. and belief. HOHE ( ) GENERAL INFORHATION 1. FAILURE TO RESPOND NILL RESULT IN AN OFFICIAL TAX ASSESSHENT with applicable interest based an information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadent's date of death. S. A joint account is taxable even though the decedent's name ems added as a matter of convenience. ~. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. S. Accounts established jointly between husband and ai~e more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable ~ully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE l. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit thee with your check for the amount of tax to tho Register of Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-154B EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the dacedent's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept ZB0601, Harrisburg, PA 17IZB-0601 in the envelope provided. S. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts according to the instructions below. Sign tad copies and submit them with your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-ISq8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 TAX COHPUTATION LINE l. Enter the date the account originally was established or titled in the manner existing at data of death. NOTE: For a decedent dying after II/II/BI: Accounts which'the decedent put in joint names within Dna (1) year of death ars taxable fully as transfers. However, there is an exclusion not to exceed $S,000 par transferee regardless the account or the number of accounts held. If a double asterisk (xe) appears before your first nasa in the address portion of this notice, the $$,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including inter'st accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established.Sore than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUNBER OF DIVIDED BY ~: TOTAL NUNBER OF X lO0 PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT OHNERS Example: A joint asset registered in the name of.the decedent and two Other persons. i DIVIDED BY $ (JOINT OHNERS) DIVIDED BY Z (SURVIVORS} = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death er accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE OHNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .50 X lO0 = 50Z (TAXABLE FOR EACH SURVIVOR) ~. The amount subject to tax (line ~) is determined by multiplying the account balance (line Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 5. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line ~). 7. Enter the appropriate tax rate (line 7) as determined below. D~e of Death Spouse Lineal Sibling Collateral 07/01/9q ~o 12/$1/9q 3X 6X 15X 01/01/95 ~o 06/50/00 OX 6X 15X 07/01/00 ~o presen~ OX 4.5X~ 12X mThe tax rate imposed on the net · .... = . .... z... =~== = daea,~ad child twentY-one years of age or younger at death to or for the usa of a natural parent, an adopt[va parent, or a stepparent of the child is OZ. The lineal class of he[rs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ~hether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals mhD have at least one parent in common aith the decedent, whether by blood or adopt[on. The "Collateral" class of he[rs includes all other beneficiaries. CLAIHED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, use plain paper 8 1/Z" xll". Proof of payment may be requested by the PA Department of Revenue. CONNONNEALTH OF PENNSYLVANIA ~- ~ i 00) DEPARTNENT OF REVENUE ZNFORMATZON NOTZCE FILE NO. 21 03-0097 BUREAU OF INDIVIDUAL TAXES DEPT. 280601 AND HARRISBURG, PA 1712S-060! TAXPAYER RESPONSE ACN 031200qq DATE 06-Oq-ZO03 REV-1543 EX TYPE OF ACCOUNT EST. OF BARBARA A SCOTT [] SAVINGS S.S. NO. 168-26-5138 [] CHECKING DATE OF DEATH 01-23-2003 [] TRUST COUNTY CUMBERLAND []CERTIF. REHIT PAYNENT AND FORNS TO: JAHES A SCOTT III REGISTER OF NILLS PO BOX 835 CUMBERLAND CO COURT HOUSE CARLISLE PA 17015-0835 CARLISLE, PA 17013  has provided the Department with the information listed below which has been used in tax due. Their records indicate that at the death of the above decedent, you aero a joint Donor/beneficiary this account. If you feel this information is incorrect, please obtain Nritten correction from the financial institution, attach a copy to th~s ~ra and return Jt to the above address. This account is taxable in accordance NJth the Inheritance Tax Laws o; the CommonNealth COMPLETE PART 1 BELO~ ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 6100729052 Date 12-22-1980 To insure proper credit to your account, Established cz) cop/es of this notice must accompany your payment to the Register of Hills. Hake check Accoun~ Balance 6~9 . ~ payable to: 'Register of Hills, Agent". Percen~ Taxable X 50. 000 NOTE: If ~x payments are made ~]thJn three Amoun~ Sub~ec~ ~o Tax ~19.5~ (S) months of ~e decedant~ da~ Tax Ra~e X . ~5 ~~ o~e ta~ An~r~t~a~ue ~]11 become delinquent Po~en~ial Tax Due ~7. ~ n~ne (9) =on~s after the date of death. TAXPAYER RESPONSE A. ~ The above Jn{ormatJon and tax due is correct. 1. You may choose to remit payment to the ReaJster o~ NJlls N~th tNo cop~gs of this notice to ob~Jn CHECK a discount or avoid interest, or you may check box  ONE ~ N~lls and an off,cia1 assessment Ni]I be issued by tho PA Department of Revenue. BLOCK ~ The above asset has been or NJ11 bo reported and tax paid NJth tho Pennsylvania ~nherJtance Tax return B. ONLY to ~ ~Jled by ~e dgcgdent's representative. C. ~he above ~nformation is incorrect and/or debts and deductions aero paid by you. You must complete PART ~ and/or PART ~ PART If you indicate a differen~ ~ax rate, please s~a~e your relationship ~o decedent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Da~e Established 1 2. Accoun{ Balance 2 S. Percen~ Taxable ~ E. Debts and Deductions E - 6. Amoun~ Taxable 6 7. Tax Ra~e 7 8. Tax Due PAeT DE~TS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) $ Under penalties of perjury, I declare that the facts T have reported above are true, correct and complete to the b. st of .~~and b.li.f. HOME ( ) TAXPAYEIV SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information subaittad by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decadent's date of death. 5. A joint account is taxable even though the dacedent's name was added as a aattar of convenience. ¢. Accounts (including those held between husband and mira) which the decedent put in joint names within one year prior to death are fully taxable as transfers. S. Accounts established jointly between husband and aifa more than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE I, BLOCK A - If the information and computation in the notice ara correct and deductions ara not being claimed, place an #K in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Oept ZB06Ol, Harrisburg, PA 171ZB-0601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block 'C# and complete Parts according to the instructions below. Sign two copies and submit them aith your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-15q8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART g - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1g/1g/B2: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (mx) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decadent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER O~ X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY 3 (JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7X (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within cna year of the decadent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and twa other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) q. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (lin'b 5) from the amount subject to tax (line q). 7. Enter the appropriate tax rate (line 7) as determined below. Oa~e o~. De~E J Spou~ ! L~nea! I e_~,.~..,k~ ~= I Col!a~ral 07/01/9q ~o 12/$1/9q SZ 6X l~Z 01/01/95 ~o 06/50/00 OX 6X 15X 07/01/00 ~o presen~ OX q.$X~ 12X xTha 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 OZ. The lineal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ~hsther or not they have been adopted by othsrs~ adopted children and step children. "Linea! descendents" includes all children of the natura~ parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes al1 other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follous: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being cZalmed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 I/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. 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 002772 FLOWER JAMES D JR 26 WEST HIGH STREET CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .................. 101 $14.38 ESTATE INFORMATION: SSN: 168-26-5138 FILE NUMBER: 2103-0097 DECEDENT NAME: SCOTT BARBARA A DATE OF PAYMENT: 07/07/2003 POSTMARK DATE: 07/03/2003 COUNTY: CUMBERLAND DATE OF DEATH: 01/23/2003 TOTAL AMOUNT PAID: $14.38 REMARKS: C/O JAMES A SCOTT III CHECK//241 INITIALS: CW SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS CO..O.W,A'TH O' REV--15  PENNSYLVANIA - _ DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN 21 - 03 O0 97 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT DEOEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~- ]68 26 - 5138 z Barbara A. Scott LLI DATE OF DEATH MM--DD--YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLIOATE WITH THE ILl 01/23/2003 104/30/1933 REGISTER OF WILLS O LLI (IF APPLICABLE) SURViVlN6 SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SEOURITY NUMBER t"~t-. tu r~ 1. Original Return E~] 2. Supplemental Return FI 3. Remainder Return (date of death plier to 12-13-82) :-,eS ~ ~ 4. Limited Estate [---] 4a. Future Interest Compromise (b,~. of,*ath,~ter 12-12-82) 5. Federal Estate Tax Return Required :3:: o 8. Total Number of Safe Deposit Boxes o [ ~ 6. Decedent Died Testate (Attach copy of Will) 7. Decedent Maintained a Living Trust attach, copy o[Trust) ~ ~ 9. Litigation Proceeds Received Fl 1 0. Spousal Poverty Credit (a.~. o~ beat, bet .... 12-31-el anb l-ye5)U 11. Election to tax under Sec. 9113(A) attach Sch co ~. THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO ~ NAME ~ COMPLETE MAILING ADDRESS za James D. Flower, Jr.. I o a. FlftM. NA (if Ii be) , ~ 'ch ~{~, ~fower & Lmdsay o~ gal s, 11: n, TELEPHONE NUMBER o o 717-243-6222 I26 West High Street, Carlisle, PA 17013 1. Real Estate (Schedule A) (1) $ 42,620.00 C 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 (5) $ 11,933.55 Z (Schedule E) 0 6. Jointly Owned Property (Schedule F) (6) $ 319.56 . ,:. ~ ~ Separate Billing Requested -3 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) _ _ _ .... I'- (Schedule G or L) ( 8. Total Gross Assets (total Lines 1~7) (8) $ 54,873.11 O IJ.J 9. Funeral Expenses & Administrative Costs (Schedule H) (9) $ 11,155.07 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) (10) $ 36,234.15 11. Total Deductions (total Lines 9 & 10) (11) $ 47,389.22 12. Net Value of Estate (Line 8 minus Line 11) (12) $ 7,483.89 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 0.00 made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) $ 7,483.89 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z O 15. Amount of Line 14 taxable at the spousal tax $ x.O (15) $ 0.00 -- rate, or transfers under Sec. 9116 (a)(1.2) < $ 7,483.89 (13) I-- 16. Amount of Line 14 taxable at lineal rate x .0 45 $ 336.77 ~ $ x.12 (17) Q- 17. Amount of Line 14 taxable at sibling rate O 18. Amount of Line 14 taxable at collateral rate x ,15 (18) X 19. Tax Due (19) $ 336.77 20 E] iilll~I~[~:~I~I~.~L¶~4Ic~..1~w`~1:~II~?~L%~LT~ > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREETADDRESS 438 North West Street ClIY Carlisle [ STALE PA IZIP 17013 lax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) $ 336.77 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount Total Credits (A+ B + C ) (2) 0.O0 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0.O0 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) 0.00 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) $ 336.77 A. Enter the interest on the tax due, (5A) O.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (513) $ 336.77 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 ............................................ J~ 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 for"d~ayable upon death bank account or security at his or her death? L_~ [] 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. Under penalties of perjury, I deolare that I have examined this return, inoluding accompanying aohedules and statements, and to the best of my knowledge and belief, it is true, oorreot and complete. Declaration of preparer other than the personal representefive is based on all information of which preparer has any kcowlcdga, SIG~NA~'~ OF PERSON RESPONSIBLE FOR FILINCa RETURN DATE C~_~&,__'~. ~ ~ October ~-~ ,2003 ADDRESS P. O. Box 111, Carlisle, PA 17013 S~,I~ATURE OF PREPARER OTHER TH{N REPRESENTATIVE DATE ~r~ A AA.,/ Az"q~/'! ~"~:~.-'~-~X~'~ October ~ , 2003 ~6 W st High Slxeet, Carlisle, PA 1701~'''~ 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 to 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 stepparent of the child is 0% [72 RS. {}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 RS. {}9116(L2) [72 RS. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COt~MONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA ANN SCOTT 21-03-0097 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value 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. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH I. All that certain tract of land with the improvements thereon erected situate at 438 North West Street, Borough of Carlisle, Cumberland County, Pennsylvania. Assessed Value 42,620.00 TOTAL (Also enteron line 1, Recapitulation) * 42,620.00 (If more space is needed, insert additional sheets of the same size) REV-I~08 EX- (1-g7} (1) ~ ~j~ ~ SCHEDULE E COMMO.WE^LT. OF.E..mV^..^ CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RmOENT DECEOE.T PERSONAL PROPERTY ESTATE OF FILE NUMBER BARBARA A. SCOTT 23-03-0097 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the dght of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking Account No. 1164082, M & T Bank, includes accrued interest. See attached letter $ 2,272.77 2. 1991 Cadillac Eldorado Coupe. See attached appraisal of CVM 2,200.00 3. Citizen Watch; White/Glass Bracelet; Cocktail Ring; Solitare, yellow gold mounting; Necklace, yellow flixbangle. See attached appraisal 100.00 4. Carlisle Area School District, sick leave pay 523.00 5. AARP Health Care Options, payment 132.00 6. Presbyterian Homes, refund 2,137.23 7. United Health Care, refund 3,668.50 8. Tmmania Jones, payment 20.00 9. Michael J. Camlinde & Associates, refund 15.24 10. Kay Jewelers, retired 2.50 11. Fashion Bug, retired 24.98 12. Commonwealth of Pennsylvania, tax refund 88.00 13. First USA, refund 30.33 14. Erie Insurance, refund 31.00 15. U.S. Treasury, income tax refund 563.00 16. Erie Insurance, refund 125.00 TOTAL (Also enter on line 5, Recapitulation) $ l 1,933.55 (If more space is needed, insert additional sheets of the same size) RE 6O9 EX~ /~,~1~'~ S C H E D U L E F COMMONWEALTU~Or PENNSYLV^N~^ JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A. SCOTT 21-03-0097 If an asset was made joint within one year of the decedent s date of death, it must be reported on Schedule G, SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A, James Scott III 2 West Penn Street, Apartment 208 Son Carlisle, PA 17013 JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. DATE OF DEATH DECD S VALUE OF NUMBER TENANT JOINT AUach deed for joinUy-held real estate. VALUE OF ASSET INTEREST DECEDENTS INTERES' 1 m A. Checking Account No. 6100729052, Citizens Bank. See attached letter $ 639.12. 50% $ 319.56 Interest accrued to date of death 0.00 50% 0.00 TOTAL (Also enter on line 6, Recapitulation) $ 319.56 (If more space is needed, insert additional sheets of the same size) REVA51 ~~ SCHEDULE H COMMONWEALTH~OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ; ESTATE OF FILE NUMBER BARBARA A. SCOTT 23-03-0097 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. [-Io£fman-Roth Funeral Home, Inc., funeral $ 5,318.30 St. Patrick's Church, Grave Site 500.00 Carlisle Memorial Service, Grave Marker 1,963.00 B. ADMINISTRATIVE COSTS: 1, Personal Representative s Commissions Name of Personal Representative (s) II/a Social Security Number(s) / LIN Number of Personal Representative(s) Slreet Address City. State Zip Year(s) Commission Paid: Attorney Fees ISaidis, Shuff, Flower & Lindsay 2. 3,000.00 3. Family Exemption: (if decedents address is not the same as claimant s, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant s Fees 6. Tax Return Preparers Fees Register of Wills, Probate Fee 149.00 7. Cumberland Law Journal, Advertising Estate Notice 75.00 Sentinel, Advertising Estate Notice 95.27 Recorder of Deeds, Record Deed 39.50 Register of Wills, filing Inheritance Tax Return 15.00 TOTAL (Also enter on line 9, Recapitulation) $ 11,155.07 (If more space is needed, insed additional sheets of the same size) .EV-,6,2EX-..,,~. ~ SCHEDULE ::r COM.O.WE^LT. Or.E.NSWV^.I^ DEBTS OF DECEDENT, INHERITANCE TAX RETURN .ES,OE.TnECEOE.* MORTGAGE LIABILITIES1 & LIENS ESTATE OF FILE NUMBER BARBARA A. SCOTT 21-03-0097 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. Home Equity LoanNo. 1006650, M & T Bank. See attached letter $ 33,820.00 2. Cumberland Ear Nose & Throat, Account 100.00 3. Sprint Account 76.42 4. UGI, Account 17.43 5. Comcast Cable, Inc., Account 36.01 6. Agway, Inc., Account 57.00 7. Central Perm Medical Group, Emergency 15.24 8. Bank-One, credit card account 90.32 9. Agway, Inc., Account 57.00 10. Erie Insurance Group, Auto Insurance Premium 122.00 11. Borough of Carlisle, water/sewer account 30.16 12. Darlene L. Moyer, Tax Collector, 2003 County/Borough Real Estate Taxes 212.98 13. Darlene L. Moyer, Tax Collector, 2003 Personal Taxes 9.90 14. Sprmt, Account 99.60 15. UGI, Account 40.48 16. Agway, Inc., Account 57.00 17. Borough of Carlisle, water/sewer Account 15.08 18. Stephen L. Bloom, Legal Services prior to death 633.53 19. Forest Park Health Center 744.00 TOTAL (Also enteron line 10, Recapitulation) ,~ 36,234.15 (If more space is needed, insert additional sheets of the same size) ,~v.~s,3 Ex. i,.97t ~,1 ~~,, SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BARBARA A. SCOTT 21-03-0097 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1. Theodore T. Scott Son 1/2 of residuary estate ?. O. Box 111 Carlisle, PA 17013 James A. Scott, IH Son 1/2 of residuary estate 2 West Perm Street, Apartment 208 Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET 11. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 11 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.OO (if more space is needed, insert additional sheets of the same size) TAXES ARE IN ESCROW, PLEASE SEND THIS BILL TO TAX COLLECTOR COPY Bill No: 4776 DUR MORTGAGE COMPANY Control No: 006 - 001135 2003 Statement of Real E~tate T~xe~ Bill Date: 3/01/200~ .YABLE Assessed Land I Improvement Mineral Total -o: Values 8,000I 34,620 0 42,620 DARLENE L. MOYER, CIO CTCB COUNTY OF CUMBERLAND Discount Face Penalty 19 S. HANOVER ST, P:O. BOX 128 ~ates .00204600 .00204600 2 % 10 CARLISLE, PA 17013-0128 cOut~ R/E 16.37 70.83 85.46 87.20 95.9; Rates .00010300 .00010300 2 % 10 s :SC; COUNTY LIB . B2 3.57 4.30 4.39 4.82 MAP NO: 06~20-1798-216 BOROUGH OFCARLISLE 438 N WEST STREET Rates .00295000 .00295000 2 % 10 ACRES 030 DEED 0031Fr00386 ~u~xc. R/E 23.60 102.13 .~-~-[~,2~ 125.73 138.3£ LAND LESS THAN I ACRE TAX AMOUNT DUE > / $212.98 $217.32 $239.05 Residential Building RESIDENTIAL If Paid O~ or J~l[ter ~72003 5/01/2003 7/02/200: If Paid On or Before 4/30/2003 6/30/2003 IF NOT PAID BY 12/12/2003 THIS BILL WILL BE RETURNED TO TAX YER'AX poSCOTT'BoX BARBARA896. I I I ~'~ ~'~~. YouRCLAIMpRoPERTY.BUR-FJ%U FOR COLLECTION AND FILING OF A LIEN AGAINST CARLISLE PA 17013 ,o. MONDAY S:30^M-4:00PM uRs: TUESDAY-FRIDAY 8:00AM-4:00PM CLOSED HOLIDAYS PHONE: (717) 243-37~$ Return Bill with Payment. For a Receipt, Enclose Self Addressed Stamped Envelope. Manufacturers and Traders Trust Company, 1100 Wehrle Drive, RO. Box 767, Buffalo, NY 14240-0767 0 3 2oo3 February 26, 2003 RE: Estate Search The Estate of: BARBARA A SCOTT Date of Death (D.O.D.) 1/23/2003 To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name appears: Account Account Number Account Title Opening Branch D.O.D. Accrued Interest Type Balances (Includes Accr. Int.) CHK 1164082 BARBARA ANN SCOTT 4319 $2272.77 $.00 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description 1006650 $33,820.00 HOME EQUITY NO Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Authorized Signature CUMBERLAND VALLEY C/P, INC. USED CAR APPRAISAL Registered Owner ~ ~-~ Address City, Zip Home Phone Bus. Phone Vehicle Interested Stock No. FAVORITE RADIO STATION NEWSPAPER TV CHANNEL Tag # Exp. Date Title # Ext. Color Int. Color/~'E~'~'~ CD VD ~ Tran. D-4Wg Tilt Wheel'E~'~ Power Steering'-tD Brakes D,--Air~Condz,~ Cruise ControlzJD----Pwr. Windows [2~ar Defroster [] P. Locks Radio ~"~'~% Tires Roof Wheels St. Insp. Other Paint / Body Work [] Ext Warranty [] Serviced at 1st Owner Leinholder · Leased [] Purchased Odometer [] Repaired / Replaced at miles Exceeds Mech. Limits Condition Deduction Body $ Other $ - ':-- Total Deductions $ ' "" Retail ~ Auction ~ Wholesale to White Copy - File Yellow Copy - Sales Manager ADAm5n' · 1-800-232-6711 Graham  Motor Compan3; Inc. BUICK TRUCKS ~1402 Holly Pike, Carlisle, Pennsylvania 17013 ° Telephone 717-243-3066 ° FAX 717-249-7998 -- APPRAISAL REQUEST FORM NAM . . o~cC ~C~ PHONE NUMBER,, ,~(~ ADDRESS ~c'~ 8 ]~ ~"~'e~'T ~"l~c~'~"- CITY C ~-l ( ~ ~ STATE ~A- ZIP CODE l ---7 REPAIR NUMBER ~-~©~ C~, DATE ARRIVED Z/23 )~ ~ REASON FOR APPRAISAL NAME AND ADDRESS T~BE LISTED ON APP~ISAL (If different from above) WERE ITEM(S) PURCHASED HERE ? YES )~ NO IF PURCHASED HERE, DATE IT WAS PURCHASED WERE THESE ITEM(S) APPRAISED HERE IN THE PAST? YES ~ NO DATE PROMISED ~ ~t/~S MAIL ~<~ PICK UP CITIZENS BANK 525pittsburgh,William Perm PlaCesuite pA153-251521109 [ April 3, 2003 .~PR 0 7 2003 James D Flower Jr Saidis, Shuff, Flower & Lindsay 26 W High St Carlisle, PA 17013 Estate of BARBARA ANN SCOTT Date of Death: January 23, 2003 SSN: 168-26-5138 Dear Sir: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of her date of death. We do not close any joint account. You need to go to nearby Citizens Bank to close the checking account. For IL or LC accounts, contact our Citizens Consumer Finance at 1-800-708-6680. For all other inquiries, please call 412.867.2299. Sincerely, Philip Lynch Operations Services CITIZENS BANK Account Number 6100729052 Account Title BARBARA ANN SCOTT or JAMES A SCOTT III Date Opened 12/22/1980 Account Type Checking Principal Balance as of DOD $639.12 Interest from Last Posting to DOD 0 Account Balance as of DOD $639.12 YTD Interest to DOD 0 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 003161 FLOWER JAMES D JR 26 WEST HIGH STREET CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .................. 101 9336.77 ESTATE INFORMATION: SSN: 168-26-5138 FILE NUMBER: 21 03-0097 DECEDENT NAME: SCOTT BARBARA A DATE OF PAYMENT: 10/23/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/23/2003 TOTAL AMOUNT PAID: 9336.77 REMARKS: THEODORE T SCOTT C/O JIM FLOWER ESQUIRE CHECK# 113 INITIALS: VZ SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS CONNONWEALTH OF PENNSYLVANZA BUREAU OF INDIVIDUAL TAXES DEPARTHENT OF REVENUE IN~RITANCE TAX DIVISION DEPT. Z8060! HARRISBURG, PA 171ZS-O&O! NOTICE OF INHERITANCE TAX APPRAZSEHENT) ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX REV-I;q? EX &FP (Ol-OS) DATE 12-15-2005 ESTATE OF SCOTT BARBARA A DATE OF DEATH 01-25-2005 'i~. FILE NUNBER 21 03-0097 '*' COUNTY CUHBERLAND JAHES D FLOWER JR ACN 101 SAIDIS ETAL 26 W HIGH ST I Amount Remitted CARLISLE PA 17015 I HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-Z547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF SCOTT BARBARA AFZLE NO. 21 03-0097 ACN 101 DATE 12-15-2005 TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORZGINAL RETURN 1. Reel Estate (Schedule A) (1) ~Zi620.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, $. Closely Held Stock/Partnership Interest (Schedule C) ($) .00 submit the upper portion q. Nortgages/Notes Receivable (Schedule D) (~) .00 of this form with your 5. Cash/Bank Deposits~Misc. Personal Property (Schedule E) (5) 111955.55 tax payment. 6. Jointly Owned Property (Schedule F) (6) 519.56 7. Transfers (Schedule G) (7) .00 8. Total Asse~s (8) 5~,875.11 APPROVED DEDUCTIONS AND EXEHPTIONS: 11,155.07 9 Funeral Expenses/Adm. Costs/H/sc. Expenses (Schedule H) (9) 10 Debts/Hortgage Liabilities/Liens (Schedule I) (10) 56~Z5~.I5 11 Total Deductions (11) ~7.~89.~ 12 Net Value of Tax Return (12) 7,~85.89 15 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 lq Net Value of Estate Subject to Tax (1~) 7,~85.89 NOTE: Z~ an assessment ~as lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill reflect flgures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amount of Line 1~ a~ Spousal rate (15) .00 X O0 = .00 16. Amount of Line 1~ taxable at Lineal/Class A rate (16) 7,~85.89 X 0~5 = 556.77 17. Aeount of Line 1~ et Sibling rate (17) .00 X ~Z = .00 18. Amount of L/ne 1~ taxable at Collateral/Class B rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= 556.77 TAX CREDZTS: PAYNENT RECEz~i DISCOUNT (+) AHOUNT PAID DATE NUNBER INTEREST/PEN PAID (-) 07-05-Z005 CD00277Z .00 1~.58 10-25-2005 CD005161 .00 556.77 TOTAL TAX CREDIT J 351.15 BALANCE OF TAX DUEl 1~.58CR INTEREST AND PEN. .00 TOTAL DUE 1~. 58CR ZF PAID AFTER DATE ZNDZCATED, SEE REVERSE { ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT TS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. } RESERVATION: Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tho expiration of any estate for life ar for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 9140). PAYNENT: Detach the top portion of this Notice and submit mith your payment to the Register of Rills printed on the reverse side. --Hake check or money order payable to: REGISTER OF N/ELS, AGENT REFUND (CR): A refund of a tax credit, ahich ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Rills, any of the 13 Revenue District Offices, or by calling the special Z4-hour answering service for fores ordering: i-BO0-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-B00-447-3010 (TT only). OBJECTIONS: Any party in interest not satisfied aith the appraisement, alloaance, er disallowance 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 Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171Z8-1OZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. ZBO601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (51) discount of the tax paid is alloaed. 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 end of the tax amnesty period. This non-participation panalt~ 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 m daily rate of .000164. All taxes which became delinquent on and after January l, 1981 ailI bear interest at a rate which will vary free calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 202 .00034B 1987 91 .000147 1999 7Z .000192 1983 162 .000438 1988-1991 112 .000301 ZOO0 8Z .000119 1984 llZ .000301 1992 91 .000247 ZOO1 91 .000247 1985 132 .000356 1993-1994 72 .OOOlgZ ZOOZ 61 .000164 1986 lOX .000174 1995-1998 92 .000247 2003 32 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill 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. COMMONWEALTH OF PENNSYLVANIA ~ ~'/ BUREAU OF ZNDZVZDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIV/SXON DEPT. Z80601 INHERITANCE TAX HARRISBURG, PA 17128-0601 STATEMENT OF ACCOUNT REV-l~87 EX AFP (01-OS) DATE 01-05-200q ESTATE OF SCOTT BARBARA A DATE OF DEATH 01-25-2005 FILE NUMBER 21 05-0097 ~ i~ 'COUNTY CUMBERLAND dAMES D FLOWER JR ACM 101 SAIDIS ETAL Amount 26 W HIGH ST CARLISLE PA 17015 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portlon of this form with your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1607 EX AFP [01-03) ### INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF SCOTT BARBARA A FILE NO. 21 05-0097 ACM 101 DATE 01-05-200q THIS STATEMENT TS PROVTDED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAMED ESTATE. SHO#N BELOI¢ TS A SUMMARY OF THE PRZNC/PAL TAX DUE., APPLTCATTON OF ALL PAYMENTS., THE CURRENT BALANCE., AND., TF APPLTCABLE, A PRO,JECTED TNTEREST FTgURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-15-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... $$6.77 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 07-05-2005 CD002772 .00 lq.~8 10-25-2005 CD005161 .00 $$6.77 12-22-2005 REFUND .00 lq.$8- TOTAL TAX CREDIT 336.77 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TF PAID AFTER THTS DATE, SEE REVERSE TOTAL DUE . O0 SIDE FOR CALCULATION OF ADDZTTONAL INTEREST. ZF TOTAL DUE TS LESS THAN $1, NO PAYMENT ZS REI~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR TNSTRUCTZONS. PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- [f RES[DENT DECEDENT make check or money order payabte to: REGISTER OF #ILLS, AGENT. -- If NON-RES[BENT DECEDENT make check or money order payable to: CONHONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Rmturn, may be requested by complmting an "AppIicatJon for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are availabIm at the Office of the Register of Wills, any of the 13 Revenue District Offices ar from the Department's Z~-hour answering service for fores ordering: 1-800-561-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-¢q7-3010 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17118-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (5) calendar months after the dacedmnt'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 end of the tax amnesty period. INTEREST: Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to thm date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent par annum calculated at a daily rate of .OO016q. A11 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through 1005 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .0005¢8 1987 91 .0002~7 1999 77. .000192 1985 161 .000~38 1988-1991 111 .000501 ZOO0 87. .000119 198~ 111 .000301 1991 91 .0001~7 2001 91 .0001~7 1985 I3Z o 000356 1993-199q 71 .000192 ZOOZ 61 .00016~ 1986 107. .00017~ 1995-1998 97. .O00Zq7 Z003 57. . 000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen ElS) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice) additional interest must be calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/01/2004 FLOWER JAMES D JR 26 WEST HIGH STREET CARLISLE, PA 17013 RE: Estate of SCOTT BARBARA A File Number: 2003-00097 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: 1/23/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STR3tSBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge Ll~_ ....._..1 C/ E:~:J ,"- C;;"': C' o tL! 0:: STATUS REPORT UNDER RULE 6.12 Name of Decedent: Barbara A. Scott Date of Death: Januarv 23. 2003 Will No.: Admin. No.: 21-03-0097 Pursuant to Rule 6.12 of the Supreme Court Orpha11s' Court Rules, I repOlt 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 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No 0 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 !Xl No 0 c. 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 report. Date:-IllLI'/ /05 cJ~ fl)~~ James D. Flower. Jr.. Esquire Name N If) 26 West high Street CarliSle, PA 17013 Address ~..:: c:> N ,".", 717-243-6222 Telephone No. ....:-:;: --, ;.!:::; c.~:' ~, o~~ U Capacity: 0 Personal Representative [1g Counsel for personal representative L,",' = ~:::=- c.... j