HomeMy WebLinkAbout03-0105 Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Irene R. Hippensteel No. ~ J" 0 ,~ ' 105
also known as
, Deceased Social Security No. 205-09-9411
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE "A" OR "B" BELOW:)
E A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or named in the Last Will of the
Decedent, dated 11/10/94 and codicil(s) dated
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at 620 N. Front Street, Wormleysbur~], PA 17043 (Borough/
(list street, number and municipality)
Decedent, then 87 years of age, died Januan/21 ,200:3, at Holy Spirit Hospital
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA) All personal property ......................................... $ 110,916.00
(if not domiciled in PA) Personal property in Pennsylvania .................... $
(If not domiciled in PA) Personal property in County .............................. $
Value of real estate in Pennsylvania ........................................................................................ $ 78,584.00
Total ..................................................................................................................... $ 189,500.00
Real Estate situated as follows:
620 N. Front St., Wormleysburg, PA 17043
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
Signature Typed or printed name and residence
Ronald W. Hippenstee,
526 N. 2nd Street
Wormleysburg, PA 17043
RW-7
Oath of Personal Representative
Commonwealth of Pennsylvania
County of
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and truly administer the estate according to law. "
Sworn to and affirmed and subscribed
before me this t day of . --
DECREE OF REGISTER
Estate of Irene R. Hippensteel Deceased No. 21-03-105
also known as
Social Security No: 205-09-9411 Date of Death: 1/21/03
AND NOW, Februar7 ,5th , 2003 , in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~] Testamentary I-I of Administration
(c.t.a., d.b.n.c.t; pendente lite; durante absentia; durante minoritate)
are hereby granted to Ronald W. Hippensteel
in the above estate and that the instrument(s), if any, dated November 10, 1994 ..... ._
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters .................................... $ 235.00 ~¢£,,,T'~z)/)').(~..)~ l~'b~zV ~.~ .~¢~.~Z.¢/~,,~-~-,..~
· -if'~ F R~gister of Wills ' ' if
Shod Certificate(s) ...(.5.). ....... $ 1.5,00
Renunciation .......................... $
Affidavit ( ) ....................... $
Extra Pages ( 4 ) .............. $
Codicil ................................. $
JCP Fee ................................. $ 10.~i: ': :; .... "~" ! '~'~
Attornay: James D. Campbell, Jr., Esquire
Inventory & Tax Forms ............. $ I.D. No: 07051
Other ...................................... $ Address: 3631 North Front Street
Harrisburg PA 17110
TOTAL ............................. $ 272.00 Telephone: (717) 232-7661
MAILED LETTERS TO ATTORNEY 2-05-03 DATE FILED: FEBRUARY 5, 2003
MAILED SHORT CERTIFICATES TO EXECUTOR 2-5-03
RW-7A
This is to certify that the infbrmation here given is correctly copied from an original Cel'tificate of death duh' filed with me as
Local Registrar. The original certificate will be tbrwarded to the State Vital Record: Ofl]cc tbr permanent filing
WARNING: It is illegal to duplicate this copy by photostat or photograph.
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH ,, VITAL RECORDS
CERTIFICATE OF DEATH
~CE~ S USUAL ~U~ I KI~ ~ ~NES~IN~STRy ~ ~ OEC~N~ EVER IN ~ ~EDENT'S ED~AT~
CE~NT'S
620 N. Se~nd St.
,,. Wo~eysb~g, PA17043
,~.~.~ ,,,~~ Wo~eysb~g
,,. ~ Foltz
'~ .......... ~ ...... ~26 N. ~o~ St. ,Wo~leysb~g,PA~ 7043
~ c,_,.~ .~.~,.a I,~f''~ I~~-,-,~.-,~.~,~ ~,~.c~.~...~.~
:~ta ~=~ ul,,J~.24,2oo3 I Rolling Gr~ ~t~ ]~r ~len ~.,PA17011
.......... I
/~ NO~ ~ ~ ~ ~ ~ ~ ~lerm,n~ ~ I~'p~E ~ ImURY - ~ ~. fa*m. ~r~l. ~. o~e[~' M. . .
'MED~AL~AMINER/CORONE. jlem21}An~re~z.~. ~' Walker
'"""""""~ ............................................................................................ ~ 108 Lowther Rd. Lemoyne,PA1 7043
21-03-105
21-03-105
LAST WILL AND TESTAMENT
OF
IRENE R. HIPPENSTEEL
I, IRENE R. HIPPENSTEEL, presently of the Borough of
Wormleysburg,, Cumberland County, Pennsylvania, being of sound
and disposing mind, memory and understanding, do make, publish
and declare the following to be my Last Will and Testament,
hereby revoking all former Wills by me at any time made.
ITEM ONE: I direct that all my just debts
and funeral expenses be paid as soon after my decease as may be
practicable.
ITEM TWO: I give, devise and bequeath the
sum of $5,000 unto my granddaughter, Rhonda L. Strawser of New
Cumberland, Pennsylvania.
ITEM THREE: I give, devise and bequeath the
sum of $5,000 unto my grandson, Michael B. Hippensteel of Enola,
Pennsylvania.
ITEM FOUR: I give, devise and bequeath the
sum of $5,000 unto my grandson, Charles F. Johnson, III, of
Hoboken, New Jersey.
ITEM FIVE: I give, devise and bequeath the
sum of $5,000 unto my grandson, Eric W. Johnson, of Richmond,
Virginia.
ITEM SIX: I give, devise and bequeath the
sum of $5,000 unto my grandson, Douglas B. Johnson, of Camp Hill,
Pennsylvania.
ITEM SEVEN: I give devise and bequeath all the
rest, residue and remainder of my property and estate, both real
and personal, of whatsoever kind and wheresoever situated, unto
my son, Ronald W. Hippensteel of Wormleysburg, Pennsylvania, and
my daughter, Saundra L. Johnson, of Camp Hill, Pennsylvania, in
equal portions, share and share alike, per stirpes.
ITEM EIGHT: I direct that all taxes that may
be assessed against my estate in consequence of my death, of
whatever nature and by whatever taxing authority, shall be paid
from my estate as part of the expenses of the administration of
my estate without reimbursement or contribution from any
beneficiary, legatee or devise.
ITEM NINE: I hereby nominate, constitute and
appoint my son, Ronald W. Hippensteel, to be the Executor of my
estate with the power to sell all real and personal property at
private or public sale. In the event my son shall not survive
me, or shall otherwise fail to qualify as my Executor, I then
nominate, constitute and appoint my daughter, Saundra L. Johnson,
as Executrix, to serve in his place and stead.
IN WITNESS WHEREOF, I, IRENE R. HIPPENSTEEL, the Testatrix,
have to this my Last Will and Testament, written on one side only
of three (3) sheets of paper, set my hand and seal this /~day
of ~¢~ &~/ , 1994.
Irene 1
Signed, sealed, published and declared as and for the Last
Will and Testament of the Testatrix, in our presence; who in her
presence, and in the presence of each other, and at hers request,
have hereunto set our hands and seals as subscribing witnesses.
~ COMMONWEALTH OF PENNSYLVANIA :
., : SS.
COUNTY OF DAUPHIN :
I, Irene R. Hippensteel, 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.
SWORN OR AFFIRMED TO AND
ACKNOWLEDGED, BEFORE ME
THIS /~ DAY
OF /~v ~ ~ , 19 9 4.
-- - (N~R~UBLIC)
MY COMMISSION EXPIRES:
NOTARIAL SEAL
EUNICE J. BURKET]', Notary Public
Harrisburg, Dauphin County
Commission Expires Feb. 4, 1997
G: \DATA\JDC\99999\900\39986.1
COMMONWEALTH OF PENNSYLVANIA:
: SS.
COUNTY OF DAUPHIN :
We, ~ ~ ~-~-~-~ [/, ~f and ~ ~/~ ~.~ ~y~ ,
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 Testatrix sign and
execute the instrument as her Last Will, that Testatrix signed
willingly and that 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 eighteen or more years of age, of sound mind and
under no constraint or undue influence.
SWORN OR AFFIRMED TO AND
ACKNOWLEDGED, BEFORE ME
THIS /~ DAY
OF ~0~~ , 1994.
(NOTAP6Y/PUBLI~)
MY COMMISSION EXPIRES:
i NOTARIAL SEAL
EUNtCE g. BURKETT, Notary Public
". Harrisburg, Dauphin County
~ My Commission Expires Feb. 4, 1997
" lill
LAST WILL AND TESTAMENT
OF
IRENE R. HIPPENSTEEL
CALDWELL & KEARN$
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
:3631 NORTH FRONT STREET
HARRISBURG. PENNSYLVANIA 17110-1533
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Irene R. Hippensteel
Date of Death: 1/21/03
Will No. 2003-00105 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 2/12/03 :
Name Address
Rhonda L. Strawser 322 6th Street
New Cumberland PA 17070
Michael B. Hippensteel 143 Locust Grove Road
Dillsburq PA 17019
Charles F. Johnson, III 9 Crescent Place
Allendale NJ 07401
Eric W. Johnson 5321 Sylvan Road
Richmond VA 23225
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: 2/12/03 ~ ~ ~.~v~ /
Signature
Name: James D. Campbell, Jr., Esquire
Address: 3631 North Front Street
Harrisburq PA 17110
Telephone(717) - 2327661
Capacity: Personal Representative
X Counsel for Personal
Representative
Continuation of Certification of Notice Under Rule 5.6(a)
Irene R. Hippensteel 1/21/03
Page 1
Names and addresses
Name Address
Saundra L. Johnson 2924 Cumberland Boulevard
Camp Hill PA 17011
Ronald W. Hippensteel 526 North Second Street
Wormleysbur~ PA 17043
CAlDWell & KeARn$
a PROFESSIONAL CORPORATION
JAMES R. CIIPPINGER ATTORNEYS AT LAW of COUNSEL
CHARLES J. DEhARt. Iii RICHARD L. KEARNS
JAMES D. CAMPBELL. JR. CARL G. WASS
JAMES L. GOLDSMITH 3631 NORTh fRONT STREet
STANLEY J, a. LaSKOWSKI HARRISBURG, PENNSYLVANIA 17110-1533 ThOMaS D. CALDWELL. JR.
JEFFREY t. McGUIRE~
DOUGLAS K. MARSICO H928-
BRETT M. WOODBURN
DOUGLAS E. HERMAN
RAY J. MtCHAIOWSKI
'^L$OAME~BEROFNJBAR April 3, 2003
thefirm@caldwellkeams.com
Mary C. Lewis, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Re: Estate of Irene R. Hippensteel
PA File No. 21-03-0105
Dear Ms. Lewis:
Please find enclosed a check in the sum of $7,500 as payment on
account of Pennsylvania inheritance tax in the above matter.
Very truly yours,
~ames D. Campbell, Gr.
CALDWELL & KEARNS
~DCYr:nb
/Enclosure
55047-1
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 002391
CAMPBELL JAMES D JR ESQ
3631 N FRONT ST
HARRISBURG, PA 17110
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..........
101 $7,500.00
ESTATE INFORMATION: SSN: 205-09-9411
FILE NUMBER: 2103-0105
DECEDENT NAME: HIPPENSTEEL IRENE R
DATE OF PAYMENT: 04/03/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 01/21/2003
TOTAL AMOUNT PAID: $7,500.00
REMARKS: JAMES D CAMPBELL ESQUIRE
CHECK# 110
INITIALS: JA
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
/ REV-1500 T /R
'~;EN E TAX RE - o 1 o ~ __
DE.,,RTM~NT OF R~V~NUE INHERITANC ...... ~ 2 ~-~ ~ ~ ~ ~
HARRISBURG, PA 17128~u3 ~1~~" ~ ~ ~ ~ sOQAL SECURI~ NUMU~
~ ~~T~
LEINITJAL) 2 0 5- 0 9- 9 4__~ .... ~ ....
~-Dg-Ye~r) REGISTER OF WILLS
MM-O~Year)
~ ~ NUMBER
~ INITIAL)
~ 3. Remainder Return (d~ of dea~ p~r D 12-13-82)
~ 1. Original Return ~ 2. Supplemental Return
~ 4a. Future Interest Compromise (~a~ of d,~ ~r1242-82) ~ 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
4. Limited Estate
6. De~dentDiedTes~te (A~hcopyo~Will) ~ 7. De~dentMaintained aLivingTmSt(A~hc°py°fTrust)
~ 9. Litigation Pro~eds Re~ived ~ 10. Spousal Pove~ Credit (d~ of de~ ~,n~2-31-9~ an~ ~4-95) ~ 11. Et~tion to tax under Sec. 9113(A)
)RESS
3631 NoAh Front Street
NAME
NAME ~ Applicable)
PA 17110
: ONLY
-7661 78 :r~ ~
1. Real es~te (Schedule A) (1) 68,~2,'16 ~ ?~'.
(2)
2. Stocks and Bonds (Schedule B) ~ ~ ...
3. Closely Held Cor~mtion, Padnemhip or Sole-Propdetomhip (3) ? .,.
4. Modgages & Notes Receivable (Schedule D) (4) 32;~3~.62 ~ ~'~ '
5. Cash, Bank Deposi~ & Miscellaneous Pemonal Prope~ (5) 2~ ': ~
(Schedule E) 10,635.45
6. JoinUy ~ned Prope~ (Schedule F) (6)
~ Separate Billing R~uested -
190,335.2~
7. inter-Vivos Transfem & Mis~ltaneous Non-Probate Prope~ (7)
(Schedule G or L) (8)
8. To~l Gross Asse~ (to~l Lin~ 1-7) 12,907.22
1,529.14
9. Funeral Expenses & Administrative Cos~ (Schedule H) (9)
10. Deb~ of De,dent Mo~gage Liabilities, & Liens (Schedule I) (10) 14,436.36
' ~) ~~,8~8.8~
11. Total Dedu~ions (total Lines 9 & 10) (12)
12. Net Value of Es~te (Line 8 minus Line 11)
13. Chari~bie and Governmental Bequest/Sec 9113 Tms~ for which an ele~ion to tax has not been (13)
175,898.87
made (Schedule J) (14)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE ~TES
15. Amount of Line14 ~xable at the sp°usal tax X ~ (15)
rate, or tmnsfem under Sec. 9116 (a)(1.2) 7,91 5.4~
175,898.8~ x ~ ¢6)
~ 16. Amount of Line 14 taxable at lineal rate
X 42 ¢7)
~ 17. Amount of Line 14 taxable at sibling rate
~ X 45
O 18. Amount of Line 14 ~able at ~llateral rate 7,9
~9. Tax Due
20.
REV-1500 EX + (6-0~)
REV-1500
PENNSYLVANIA
DEPARTMENT OF REVENUE INHERITANCE T. 0( RETURN F,LE.UMBER
DEPT. 280601
,ARR,SBURG, PA1,128-0601 RESIDENT DECEDENT 2 1 - 0 3
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER
z Hippensteel, lreneR. 2 0 5- 0 9- 9 4 1 1
t'~ DATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
ILl I REGISTER OF WILLS
O 01/21/2003 11/16/1915
1,1.1 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~_'" [] 1. Odginal Retum [~ 2. Supplemental Retum [] 3. Remainder Retum (date of death prior to 12-13-82)
~ r,, ,,,,r~L_.j 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12o12-82) [] 5. Federal Estate Tax Retum Required
~- (..3
OD
iz..j
~ [ m [] 6. Decedent Died Testate IAttach copy of Wi,) [] 7. Decedent Maintained a Living Trust (A~ach copy 01Trust) ~ 8. Total Number of Safe Deposit Boxes
< [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [] 1 I. Election to tax under Sec. 9113(A) (Attach Sch O)
z NAME COMPLETE MAILING ADDRESS
U.I
z"' James D. Campbell, Jr., Esquire .3631 North Front Street
a. FIRM NAME (If Applicable)
"' CALDWELL & KEARNS
"' TELEPHONE NUMBER
o .
~ (717) 232-7661 Harrisbur~ ~] ~. PA 17110
1. Real Estate (Schedule A) (1) 78, 00 ONLY
2. Stocks and Bonds (Schedule B) (2) 68 ~;92,'16
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4) "." ,'
5. Cash, Bank Deposits & Miscellaneous Pemonal Property (5) 32;'737.62
(Schedule E)
O 6. Jointly Owned Property (Schedule F) (6) 10,635.45 '"J
[] Separate Billing Requested
:::3 7. Inter-Vivos Transfem & Miscellaneous Non-Probate Property (7)
~ (Schedule G or L)
~ 8. Total Gross Assets (total Lines 1-7) (8) 190,335.23
ILl 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 12,907.22
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1,529.14
11. Total Deductions (total Lines 9 & 10) (11) 14,436.36
12. Net Value of Estate (Line 8 minus Line 11) (12) 175,898.87
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 175,898.87
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Z 15. Amount of Line 14 taxable at the spousal tax
O
~__ rate, or transfers under Sec. 9116 (a)(12) X ~ (15)
<1: 175,898.87 x .045 (16) 7,915.45
~ 16. Amount of Line 14 taxable at lineal rate
I~. 17. Amount of Line 14 taxable at sibling rate X .12 (17)
18. Amount of Line 14 taxable at collateral rate X .15 (18)
19. Tax Due (19) 7,915.45
20.
~11 ~ ~1 ~ ~ I~1 I
Decedent's Complete Address:
STREET ADDRESS
620 North Front Street
CITY Wormleysburg I STATE PA IzIP 17043
Tax Payments and Credits:
1. Tax Due(Page 1 Line 19) (1) 7,915.45
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments 7T500.00
C. Discount 394.74
Total Credits ( A + B + C ) (2) 7,894.74
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) 20.71
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 20.71
Make Check Payab/e to: REGISTE,' 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 for" or payable upon death bank account or security at his or her death? ................. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate properly 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 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIC,~I,~.T. DRE OF PERSON RESPQNSIBJ,.E~"OR FILING RETZIR[~ DATE
ADDRESS ' '
· ' olo ?
ADDR~__~~ .~¥- ,
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 stepparent 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 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.
REV,-1502 EX + (6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
,NHER,TANCE TAX RETU.N
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hiooensteel. Iren~ R. :~1 Q:~ (~1~)~
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 pdce at which prope~ 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 jointl~/-owned with ri~]ht of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 620 N. Front Street, Wormleysburg, PA 78,870.00
(Assessed value)
TOTAL (Also enter on line 1, Recapitulation) I $ 78,870.00
(If more space is needed, insert additional sheets of the same size)
Cumberland County Board of Assessment APpeals.*
· As of ?' ,-4, ,- (; (~-) (date), I/we have requested an appeal of our asSessment.
· As of the above date. I/we have met with an official assessment representative to discuss my/our
property assessment in question.
· The parcel/account number of the subject property is as follows:
Parcel/AccoUnt Number
· The current Market Value of this property is $ '"
· The current Clean and Green value (if applicable) of this property is $
Review Appraiser's Recommendation:
Property Owner's Decision:
I~. I/we accept the recommendation of the review appraiser and Understand that if the Board approves the
recommendation, a formal appeal headng will not be scheduled and any previous request for a
appeal will be considered to be withdrawn. Checking this box constitutes an' appeal of my/our
assessment and a withdraw of that appeal by my/our acceptance of the recommendation. I/we further
understand that if the Board does not approve the recommendation, an appeal headng will be
scheduled.
~ I/we reject the recommendation of the review appraiser and understand that if I/we have filed a read;est
for a formal headng by the appeal deadline, as stated on the notice, an appeal headng will be
scheduled.
Property,.~ Owner(s) Signature(s): Review Appraiser's Signature:
Certification Number
,,3
I/we acknowledge receipt of a duplicate signed copy of this form. ~ ~/..-.~/4 (initials)
Form 216 (v. 1.2)
REV,-1503 EX ~, (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HiDDensteel. Irene R;, 21 03 0105
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Morgan Stanley account (Detailed statement attached) 68,092.16
TOTAL (Also enter on line 2, Recapitulation) $ 68,092.16
(If more space is needed, insert additional sheets of the same size)
Richard M. Beltram 695 Route 46 West
Vice President Fairfield, NJ 07004
Financial Advisor
toll free 800 659 6665
tel 973 276 5453
Morga Stanley fax 973 276 5550
February 20; 2003
Caldwell & Kearns
3631 North Front Street
Harrisburg PA 17110
Attn: James D. Campbell, Jr
Re: Estate of Irene R. Hippensteel
Dear Mr. Campbell:
I have enclosed below a description of the security positions held in Irene
Hippensteel's account and the value as of January 21,2003 per your request.
Description Qty Price Value
Active Assets Trust 12,038.38 $1.00 $12,038.38
Putnam PA '1'ax Inc B 1133 $9.02 $10,219.66
Pimco Total Return B 1436 $10.67 $15,322.12
Public Storage Sers V 500 $25.85 $12,925.00
Nuveen Ins Muni Fd 300 $15.56 $4,668.00
Abbey Nat'l PLC Ser 340 $26.05 $8,.857.00
Putnam Master Inc Tr 600 $6.77 $4,062.00
If you need additional information please feel free to contact me or my Assistant,
Karen Monroe
Richard Beltram
Vice President
Investments and services are offered through Morgan Stanley DW Inc,
member SIPC
RE.V-1508 EX ~- (6-98)
~ SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HiDoensteel. Irene R. ;~1 ~):~ ~)1~)~
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, Personal effects 500.00
2. 2000 Honda automobile 10,000.00
3. PA Income Tax refund 43.00
4. Federal Income Tax refund 557.00
5. Waypoint Checking Account #1000036317 1,146.25
6. Waypoint Checking Account #1003015707 19,358.98
7. Cash in home 120.00
8. Patriot News refund 69.75
9. Erie Insurance Refund 434.00
10. Pension reimbursement 356.64
11. Sealco refund 152.00
TOTAL (Also enter on line 5, Recapitulation) $ 32,737.62
(If more space is needed, insert additional sheets of the same size)
LOOK FOR US. WE'LL GET YOU THERE.
02/25/2003
CALDWELL & KEARNS
3631 N FRONT ST
HARRISBURG PA 17110
The information which you requested on the account(s) of IRENE HIPPENSTEEL
(Social Security Number 205-09-9411 ) is/are as follows:
Account Number 1000036317 1003015707 463273783
Class of Account CHECKING CHECKING CERTIFICATE
Date Opened 10/26/99 10/26/99 10/16/95
Principal Balance 1146.13 19356.33 20014.85
Accrued Interest .12 2.65 35.64
Balance at Date of 1146.25 19358.98 20049.99
Death
Account Ownership SOLE SOLE JTO
Name of Joint RONALD
Owner, if any HIPPENSTEEL
Date Ownership
Was Established 10/16/95
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Additional
Information Sincerely, __
Requested ~ ' ~ ~
SENIOR SERVICES REP.
RO. Box 171 I. HARRISBURG, PENNSYLVANIA 17105-1711
Toll Free 1-866-WAYPOINT (I-866-929-7646) · IN YORK AREA 717/815-4500 · w~vvv, wa~Jpointbank, com
(6-98)
RE¥-1509 EX~
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY'OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hiooensteel. Irerl~ R, ;~1 ~);~ Q1Q~
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. Ronald H. Hippensteel 526 N. Second Street Son
Wormleysburg, PA 17043
B Saundra L. Johnson 2924 Cumberland Boulevard Daughter
Camp Hill, PA 17011
c
JOINTLY-OWNED PROPERTY:
LEI i l:R DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1. A. & B. 10/16/9.~ Waypoint CD fl463273783 20,049.99 33.33 6,682.66
2. A.&B. 2/12/98 PNC Checking Account #5140029094 9,727.38 33.33 3,242.14
3. A.&B. 5/17/93 PNC Savings Account #5130134202 2,132.17 33.33 710.65
TOTAL (Also enter on line 6, Recapitulation) $ 10,635.45
(If more space is needed, insert additional sheets of the same size)
wau
LOOK FOR US. Wt?LL GI~T YOU THERE.
02/25/2003
CALDWELL & KEARNS
3631 N FRONT ST
HAR~SBURG PA 17110
The information which you requested on the account(s) of IRENEHIPPENSTEEL
(Social Security Number 205-09-9411 ) is/are as follows:
Account Number 1000036317 1003015707 463273783
Class of Account CHECKING CHECKING ~ CERTIFICATE
Date Opened 10/26/99 10/26/99 10/16/95
Principal Balance 1146.13 19356.33 20014.85
Accrued Interest .12 2.65 35.64
Balance at Date of 1146.25 19358.98 20049.99
Death
Account Ownership SOLE SOLE JTO
Name of Joint RONALD ~/l ~6~tJ,~o?~
Owner, if any HIPPENSTEEL .T~ftdS~,¥
Date ownership 10/16/95
Was Established
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Additional Sincerely, __
Information KA
Requested
SENIOR SERVICES REP.
RO. Box 1711. HARRISBURG, P(ENNSYI.VANIA 17105-1711
Toll Fv~ I-S(~(5-WAYPOINT (I-866-9;~9-764(5) · IN YORK AREA 717/815-4E;00 · www. waupointbank.com
PNCBAN(
February 20, 2003
James D Campbell, Jr scp
Attorney at Law
3631 N Front St
Harrisburg, PA 17110
RE: Estate of Irene R. Hippensteel (Deceased)
SSN: 205-09-9411
DOD: 01-21-2003
Dear Mr. Campbell:
In response to your request for Date of Death balances for the customer noted
above, our records show the following:
Checking Account
Account-g5140029094 Established 02-12-1998
IRENE R HIPPENSTE]EL
SAUNDRA L JOHNSON
RONALD W HIPP£NSTEEL
DOD balance: $9,726.80 + $0.58 accrued interest
Savings Account
Accountg5130134202 Established 05-17-1993
IRENE R HIPPENSTEEL
RONALD W HIPPENSTEEL
SAUNDRA L $OHNSON
DOD balance; $2,131,88 + $0,29acmmed interest
Page I of 2
FEB-19-2003 20:08 PNC~RNK 412 ?68 3458 P.02
Please note that this office only provides date of death balances for deposit
accounts (IR. As, CDs, Checking and Savings accounts). We do not process any
financial ~'ansactions or provide statements. If you need assistance with any of
thee items, please call 1-gg8-PNC-BANK (1-885-762-2265) or stop by your local
PNC Bank branch office.
Sincerely,
Erica L Schlegel
PNC Decedent Reporting
Firstside C~ter
500 First Ave, 4"' F1 CIF
Pittsburgh PA 15219-3128
1-800-762-1775
Member FDIC
Page 2 of 2
TOTRL P.02
RE~-1511 EX ~- (12-99)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HiDDensteel. Irene R. ;~1 Q:~ Q1Q~
Debts of decedent must be reported on Schedule i.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Musselman Funeral Home 6,264.90
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City. State Zip
Year(s) Commission Paid:
2. AttomeyFees Caldwell & Kearns 5,000.00
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 Register of Wills, Cumberland County 312.00
5. Accountant's Fees
6. Tax Retum Prepamr's Fees
7. Bank Checks 8.75
8. Cumberland Law Journal - legal advertising 75.00
9. Carlisle Sentinel - legal advertising 91.85
10. Morgan Stanley - Commissions and fees 1,112.72
11. Photocopies 42.00
TOTAL (Also enter on line 9, Recapitulation) $ 12,907.22
(If more space is needed, insert additional sheets of the same size)
RE'~-1512 EX'+ (6-98)
SCHEDULE I
COMMONWEALTH OF PENNSYLVANIA DEBTS OFDECEDENT,
INHERITANCE TAX RETURN
RESIDENT DECEDENT MORTGAGE LIABILITIES~ & LIENS
ESTATE OF FILE NUMBER
HiDDensteel. Irene R. 21 03 010,,5
Include unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. UGI Utilities 550.00
2. Boscov's 222.58
3. West Shore EMS - BLS 74.40
4. Texaco 14.50
5. ComCast 41.73
6. PP&L 68.46
7. PAWL 46.78
8. Verizon 94.48
9. Dennis P. Freistak, Tax Collector 292.79
10. Borough of Wormleysburg (Sewage & refuse) 112.00
11. AT&T 11.42
TOTAL (Also enter on line 10, Recapitulation) $ 1,529.1 ,!.
(If more space is needed, insed additional sheets of the same size)
REV;1513 EX + ~8-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
HiDoenst,.~el. Irene R.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
[. TAXABLE DISTRIBUTIONS [include outdght spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
1. Rhonda L. Strawser Granddaughter
322 6th Street
New Cumberland, PA 17070
2. Michael B. Hippensteel Grandson
143 Locust Grove Road
Dillsburg, PA 17019
3. Charles F. Johnson, III Grandson
9 Crescent Place
Allendale, NJ 07401
4. Eric W. Johnson Grandson
5321 Sylvan Road
Richmond, VA 23225
5. Saundra L. Johnson Daughter
2924 Cumberland Boulevard
Camp Hill, PA 17011
6. Ronald W. Hippensteel Son
526 North Second Street
Wormleysburg, PA 17043
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
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART ]! - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REVo1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
INVENTORY
Estate of Irene R. Hippensteel No. 21 03 0105
also known as Date of Death 1/21/03
, Deceased Social Security No. 205-09-9411
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/VVe
vedfy that the statements made in this inventory are true and correct. INVe understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Personal Representative:
Name of
Attorney: James D. Campbell, Jr., Esquire Ronald W. Hippensteel,
I.D. NO.: 07051
Address: 3631 North Front Street Dated
Harrisburcj PA 17110
Telephone: (717/ 232-7661
Description Value
1. 620 N. Front Street, Wormleysburg, PA (assessed value) 78,870.00
2. Morgan Stanley Account 68,092.16
3. Personal effects 500.00
4. 2000 Honda automobile 10,000.00
5. PA Income Tax refund 43.00
6. Federal Income Tax refund 557.00
L;E: ~8 0~' ~.VI~ £0.
Total
'~,~: ..... ? ;i:~;:~H. ~. 190,335.23
(Attach Additional Sheets if ne~ssaw) ~,-~ ,, .......; ~ ¢:-~.~
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventor.
RW4
. Continuation of Inventory
Irene R. Hippensteel 21 03 0105
Pa,cje 1
Description of Inventory
Description Value
7. Waypoint Checking Account #1000036317 1,146.25
8. Waypoint Checking Account #1003015707 19,358.98
9. Cash in home 120.00
10. Patriot News refund 69.75
11. Erie Insurance refund 434.00
12. Pension reimbursement 356.64
13. Sealco refund 152.00
14. Waypoint CD #463273783 (1/3 interest) 6,682.66
15. PNC Checking Account #5140029094 (1/3 interest) 3,242.14
16. PNC Savings Account #5130134202 (1/3 interest) 710.65
Subtotal $ 32,273.07
Grand Total $ 190,335.23
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 002626
CAMPBELL JAMES D JR ESQ
3631 N FRONT ST
HARRISBURG, PA 17110
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
........ fold ..................
101 $20.71
ESTATE INFORMATION: SSN: 205-09-9411
FILE NUMBER: 2103-01 05
DECEDENT NAME: HIPPENSTEEL IRENE R
DATE OF PAYMENT: 05/30/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/21/2003
TOTAL AMOUNT PAID: $20.71
REMARKS: RONALDW HIPPENSTEEL
C/O JAMES D CAMPBELL ESQUIRE
CHECK# 126
INITIALS: JA
SEAL RECEIVED BY: DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COHNONWEALTH OF PENNSYLVANIA
BUREAU OF INDZV/DUAL TAXES DEPARTHENT OF REVENUE
ZHHERITAHCE TAX DIV~S/DN
DEPT. 180601
HARRISBURG, PA 17128-0601 NOTZCE OF INHERITANCE TAX
APPRAISENENT, ALLOWANCE OR D/SALLOHANCE
OF DEDUCT/ONS AND ASSESSNENT OF TAX
r'~._,,,. DATE 07-07-2003
ESTATE OF HZPPENSTEEL IRENE R
DATE OF DEATH 01-21-2003
· r~" ~il .... FILE NUNBER 21 03-0105
COUNTY CUNBERLAND
JANES D CANPBELL JR ESQ ACN 101
CALDWELL 8 KEARNS
I Aeoun~ Reei~ed
3631N FRONT ST
H~G PA 17110
HAKE CHECK PAYABLE AND RENIT PAYNENT TO:
REGISTER OF WILLS
CUN~ERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF HIPPENSTEEL IRENE R FILE NO. 21 03-0105 ACN 101 DATE 07-07-2003
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATION CONCERNING FUTURE /NTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 78z870.00 NOTE: To insure proper
2. S~ocks end Bonds (Schedule B) (2) 68;091.16 cred/~ ~o your account,
$. Closely Held S~ock/Par~nershlp /n~eras~ (Schedule C) ($) .00 sube/~ tho upper pore/on
~. Nor~gages/No~es Race/vable (Schedule D) (~) .00 of ~h/s fore ~/~h your
5. Cash/Bank Depos/~s/H/sc. Personal Proper~y (Schedule E) (5) 52;757.62 ~ax payment.
6. Jo/n~lyO~ned Propar~y (Schedule F) (6) 107635.~5
7. Transfers (Schedule G) (7) .00
8. Total Assets (8) 190,335.23
APPROVED DEDUCTIONS AND EXENPTIONS: 12,907 22
9. Funeral Expenses/Ada. Cos~s/N/sc. Expenses (Schedule H) (9) '
10. Debts/Hortgage Liabilities/Liens (Schedule Z) (10) 1,529.11
11. Total Deductions (11) ll.~.~
12. Ne~ Value of Tax Re~urn (12) 175,898.87
15. Chari~able/govarneen~al Beques*s; Non-elec~ed 9115 Trusts (Schedule J) (15) .00
lq. Na~ Value of Es~a~e Sub,ac* ~o Tax (1~) 175,898.87
NOTE: If an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Aeoun* of L/no 1~ a~ Spousal ra~e (15). .00 X O0 = .00
16. Aeoun~ of L/nm 1~ ~axabZe a~ Lineal/Class A ra~e (16) 175,898.87 x 0~5 = 7,915.fi5
17. Aeoun~ of L/nm 1~ a~ S/bl/ng ra~a (17). .00 X 1~ = .00
18. Aeoun~ of L/nm 1~ ~exeble a~ Collateral/Class B ra~e (18). .00 X 15 = .00
19. Pr/nc/paZ Tax Duo (19)= 7,915.q5
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
AHOUNT PA/D
DATE NUNBER INTEREST/PEN PAID (-)
0~-03-2003 CD002391 39~.7~ 7,500.00
05-$0-2003 CD002626 .00 20.71
TOTAL TAX CREDIT 7,915.q5
BALANCE OF TAX DUEI .00
INTEREST AND PEN. . O0
TOTAL DUE . O0
IF PA/D AFTER DATE /ND/CATED, SEE REVERSE ( ZF TOTAL DUE TS LESS THAN $1, NO PAYNENT TS REi)U/RED.
FOR CALCULATION OF ADD/TZONAL INTEREST. /F TOTAL DUE TS REFLECTED AS A "CRED/T" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF TH/S FORH FOR /NSTRUCT/ONS.)
RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any astata for
life or for years, the Coelonaealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes
at the lawful Class B (coliatarat) rate on any such future interest.
PURPOSE OF
NOT]CE: To ~ulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (TZ P.S.
Section 9140).
PAYHEHT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGZSTER OF HZLLS, 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 Refund of Pennsylvania inheritance and Estate Tax" (REV-1515). Applications ara available at the Office
of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special ]4-hour
answering service for fores ordering: ]-BOO-56Z-ZO50; services for taxpayers eith special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
OBJECT]OHS: Any partY in interest not satisfied aith the appraisement, allowance, or 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:
--arittan protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171Z8-]021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADH]N-
]STRAT]VE
CORRECTIONS: Factual errors discovered on this assesseant should be addressed in eriting to: PA Department of Revenue,
Bureau of individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "instructions for inheritance Tax Return for a Resident
Decedent" (RE¥-IS01) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid aithin three (3) calendar months after the dacedant's death, a five percent (SZ) discount of
the tax paid is allowed.
PENALTY: The 15Z 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 aith 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, 198Z bear interest at the rate of
six (BZ) percent per annum calculated at e daily rate of .0001&4. All taxes which became delinquent on and after
January ], 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rata
announced by the PA Department of Revenue. The applicable interest rates for 19aZ through ZOO3 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
]982 ZOZ .000548 1987 9X .000247 1999 7Z .O00ZgZ
1983 lB] .000458 1988-1991 ZXZ .00030l 2000 8Z .000219
1984 Ill .00030X 1992 9Z .0002~7 2001 92 .0002~7
1985 13Z .000556 1993-199~ 72 .000192 2002 62 .00016~
zgB6 XOZ .000274 1995-1998 92 .0002~7 2005 52
--Interest is calculated as follows:
XNTEREST = BALANCE OF TAX UNPAXD X NUHBER OF DAYS DELXNQUENT X DALLY XNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Zf payment is made after the interest computation data sho~n on the
Notice, additional interest must be calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent · Irene R. Hippensteel
Date of Death · 1/21/03
Will No 2003-00105 Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate'
1.State whether administration of the estate is complete'
Yes X No ~
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete ·
3. If the answer to No. 1 is Yes, state the follov,4~g:
a. Did the personal representative file a final
account with the Court ? Yes ~ No ~
b. The separate Orphans' Court No. (if any) for
the personal representative's account is'
c. Did the personal representative state an ' ..,
account informally to the parties in interest ? Yes ~ No ~
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Clerk of the Orphans' Court and may be attached to this report.
Date · '~
! 't-I q I o ~ Sighature
James D. Campbell, Jr., Esquire
Name (Please type or print )
3631 North Front Street
Harrisburg PA 17110
Address
( 717 ) -2327661
Tel. No.
Capacity' ~ Personal Representative
Counsel for personal
representative
IN RE: ESTATE OF IRENE R. : IN THE COURT OF COMMON PLEAS OF
HIPPENSTEEL, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO: 2003-0105
RECEIPT AND RELEASE
The undersigned, SAUNDRA L. JOHNSON, intending to be legally
bound hereby, does hereby acknowledge that she has this day had and
received of and from Ronald W. Hippensteel, Executor of the Estate
of Irene R. Hippensteel, deceased, one-half (~) of the residue of
the Estate, in final distribution of the residue of the Estate as
provided for under the Will of Irene R. Hippensteel.
AND THEREFORE, the said Saundra L. Johnson does by these
presents remise, release, quit-claim and forever discharge the said
Ronald W. Hippensteel, his heirs, successors and assigns, of and
from any and all actions, liabilities, claims and demands relating
in any way to this final distribution of the said Estate of Irene
R. Hippensteel.
The undersigned verifies that the statements made in the
foregoing document are true and correct. I understand that false
statements herein are made subject to the penalties of 18 Pa. C.S.
§4909 relating to unsworn falsification to authorities.
WITNESS:
~ Dated:
03-85/63486-1
IN RE: ESTATE OF IRENE R. : IN THE COURT OF COMMON PLEAS OF
HIPPENSTEEL, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO: 2003-0105
RECEIPT AND RELEASE
The undersigned, RONALD W. HIPPENSTEEL, intending to be
legally bound hereby, does hereby acknowledge that he has this day
had and received of and from Ronald W. Hippensteel, Executor of the
Estate of Irene R. Hippensteel, deceased, one-half (~) of the
residue of the Estate, in final distribution of the residue of the
Estate as provided for under the Will of Irene R. Hippensteel.
AND THEREFORE, the said Ronald W. Hippensteel does by these
presents remise, release, quit-claim and forever discharge the said
Ronald W. Hippensteel, his heirs, successors and assigns, of and
from any and all actions, liabilities, claims and demands relating
in any way to this final distribution of the said Estate of Irene
R. Hippensteel.
The undersigned verifies that the statements made in the
foregoing document are true and correct. I understand that false
statements herein are made subject to the penalties of 18 Pa. C.S.
§4909 relating to unsworn falsification to authorities.
WITNESS:
RONALD W. HIPPENSTEEL
Dated: // 63 - / ~. '~ ~ ~
IN RE: ESTATE OF IRENE R. : IN THE COURT OF COMMON PLEAS OF
HIPPENSTEEL, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO: 2003-0105
RECEIPT AND RELEASE
The undersigned, CHARLES F. JOHNSON, III, intending to be
legally bound hereby, does hereby acknowledge that he has this day
had and received of and from Ronald W. Hippensteel, Executor of the
Estate of Irene R. Hippensteel, deceased, the sum of Five Thousand
($5,000.00) Dollars, in final distribution of the specific bequest
provided for under the Will of Irene R. Hippensteel.
AND THEREFORE, the said Charles F. Johnson, III, does by these
presents remise, release, quit-claim and forever discharge the said
Ronald W. Hippensteel, his heirs, successors and a.ss±gns, of and
from any and all actions, liabilities, claims and demands relating
in any way to this final distribution of the said Estate of Irene
R. Hippensteel.
The undersigned verifies that the statements made in the
foregoing document are true and correct. I understand that false
statements herein are made subject to the penalties of 18 Pa. C.S.
§4909 relating to unsworn falsification to authorities.
WITNESS:
CHARLES' F. JOHNSON, III
Dated:
o3-85/5517o-1
IN RE: ESTATE OF IRENE R. : IN THE COURT OF COMMON PLEAS OF
HIPPENSTEEL, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO: 2003-0105
RECEIPT AND RELEASE
The undersigned, ERIC W. JOHNSON, intending to be legally
bound hereby, does hereby acknowledge that he has this day had and
received of and from Ronald W. Hippensteel, Executor of the Estate
of Irene R. Hippensteel, deceased, the sum of Five Thousand
($5,000.00) Dollars, in final distribution of the specific bequest
provided for under the Will of Irene R. Hippensteel.
AND THEREFORE, the said Eric W. Johnson does by these presents
remise, release, quit-claim and forever discharge the said Ronald
W. Hippensteel, his heirs, successors and assigns, of and from any
and all actions, liabilities, claims and demands relating in any
way to this final distribution of the said Estate of Irene R.
Hippensteel.
The undersigned verifies that the statements made in the
foregoing document are true and correct. I understand that false
statements herein are made subject to the penalties of 18 Pa. C.S.
§4909 relating to unsworn falsification to authorities.
WITNESS:
03-85/55170-1
IN RE: ESTATE OF IRENE R. : IN THE COURT OF COMMON PLEAS OF
HIPPENSTEEL, DECEASED : CUMBERLA/~D COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO: 2003-0105
RECEIPT AND RELEASE
The undersigned, RHONDA L. STRAWSER, intending to be legally
bound hereby, does hereby acknowledge that she has this day had and
received of and from Ronald W. Hippensteel, Executor of the Estate
of Irene R. Hippensteel, deceased, the sum of Five Thousand
($5,000.00) Dollars, in final distribution of the specific bequest
provided for under the Will of Irene R. Hippensteel.
AND THEREFORE, the said Rhonda L. Strawser does by these
presents remise, release, quit-claim and forever discharge the said
Ronald W. Hippensteel, his heirs, successors and assigns, of and
from any and all actions, liabilities, claims and demands relating
in any way to this final distribution of the said Estate of Irene
R. Hippensteel.
The undersigned verifies that the statements made in the
foregoing document are true and correct. I understand that false
statements herein are made subject to the penalties of 18 Pa. C.S.
§4909 relating to unsworn falsification to authorities.
WITNESS:
RHONDA L. STRAWSER
Dated: ~- ~-- Q~ ~
03-85/55170-1
IN RE: ESTATE OF IRENE R. : IN THE COURT OF COMMON PLEAS OF
HIPPENSTEEL, DECEASED : CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO: 2003-0105
RECEIPT AND RELEASE
The undersigned, MICHAEL B. HIPPENSTEEL, intending to be
legally bound hereby, does hereby acknowledge that he has this day
had and received of and from Ronald W. Hippensteel, Executor of the
Estate of Irene R. Hippensteel, deceased, the sum of Five Thousand
($5,000.00) Dollars, in final distribution of the specific bequest
provided for under the Will of Irene R. Hippensteel.
AND THEREFORE, the said Michael B. Hippensteel does by these
presents remise, release, quit-claim and forever discharge the said
Ronald W. Hippensteel, his heirs, successors and assigns, of and
from any and all actions, liabilities, claims and demands relating
in any way to this final distribution of the said Estate of Irene
R. Hippensteel.
The undersigned verifies that the statements made in the
foregoing document are true and correct. I understand that false
statements herein are made subject to the penalties of 18 Pa. C.S.
§4909 relating to unsworn falsification to authorities.
WITNESS:
MICHAEL/~~. HIPPENSTEEL
Dated:
o3-85/5517o-1
Cumberland County Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/01/2004
CAMPBELL JAMES D JR ESQ
3631 N FRONT ST
HARRISBURG, PA 17110
RE: Estate of HIPPENSTEEL IRENE R
File Number: 2003-00105
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: 1/21/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
CC: File
Personal Representative(s)
Judge