HomeMy WebLinkAbout03-0131 PETITION
Estate of
FOR PROBATE and GRANT OF LETTERS
To:
also known as
Register of Wills for the
County of C~["~aSen-/tgrol3 in the
Commonwealth of Pennsylvania
Deceased.
Social Security No. /qr7 ° 0 ~ ~ ~9 ~--~'¥,~
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut t~)~) named
in the last will of the above decedent, dated /~ ,19__
and codicil(s) dated ~/~
,e'ow,% '
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in &c//'~ t3,.e~/,,9~tO Co,~y, Pennsylvania, with
h i.& lastlfamily or priqcipal residence.at
! (list street, number and mur3c~(pality)
Decendent ~then ~ 7 years of age, died ~ d,~ ~ ~'~ / . 2_00..~
Except as follows, decedent did not marry, was not divorced and did not have a'~hild born or adopted
after execution of the will offered for probate; was not 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 7D/Tqd
situated as follows:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALT~ OF PENNSYLVANIA
COUNTY OF ( uOqt~e~)l~t-/t)~ f
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 b~f petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will :~ell and)r, uly adminis~r the egg:ate according to law.
Sworn to or affirmed and subscribed
befo~ me this _ 2fith day of /
-_ ~ FEBRUAR~ 2003~ ~
~-~~ -O~egtgter
Estate Of EARL A ROWE , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
FEBRUARY 27~ 2003
AND NOW
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated 4-3fl-lqql
described therein be admitted to probate and filed of record as the last will of
EARl A ROWF
and Letters TFSTAMFNTARY
are hereby granted to ROBFRT R ROWF
, in consideration of the petition on
FEES
Probate, Letters, Etc .......... $ 200.00
Short Certificates( ) .......... $. 6.00
l~::nxm~n ex.tr.a, pages... $ 3- nn ..
jcp , $ lO.00
TOTAL ~ $ ~ q_.~_.9_,_0.0__
Filed .... ~.-..~ 7.-2.o..o.3 .....................
called exec 2-27-2003
. Re~ster of Wills
ATTORNEY (Sup'. Ct. I.D. No.)
ADDRESS
PHONE
~ I: I direct that all my just debts, funeral expenses and
administration expenses, including my grave marker, shall be paid
the assets of my estate as soo~ as practicable after my decease.
~ II: I devise and bequeath all of the residue of my estate, of
every nature and wherever situate, to my wife, PAUI./NE G. ~OWE,
providing sb~ shall survive me by sixty days.
~ //I: Should my wife, PAUI.INE G. ROWE, predecease me or die on
or before the sixtieth day following my death, I devise and bequeath the
residue of my estate, of every nature and wherever situate, in equal
shares to my four children, namely, Leroy E. Fickes, Robert R. Rowe,
William G. Row~ and Benny E. Row~, or their issue, per stirpes.
~ IV: I direct that all taxes which may be assessed in
consequenoe of my death, of whatever nature and by whatever jurisdiction
imposed, shall be paid from my residuary estate as a part of the expense
of the administration of my estate.
~ V: I appoint my wife, PAUT.TNE G. ROWE, Executrix of this, my
Last Will. Should my wife, PAUT.TNE G. ~OWE, fail to qualify or oease to
act as Executrix, I appoint RO~R~ R. RC~E, as alternate Executor of
this, my Iast Will.
~ V~: I direct that neither my E~cutrix, nor her successor
shall be required to give bend for the faithful performance of their
duties in any jurisdiction.
· f<7~ ~'-. . , 1991.
~he preceding ~, consisting of this typewritten page,
identified by the signature of the Testator, EARL A. RC~E, was, on the
day and date thereof, signed, published and declared by EARL A. ~OWE,
the Testator therein named, as and for his T a.~t Will, in the presence of
us, who, at his request, in his presenoe and in the presence of each
other, have subscribed our names as witnesses thereto.
:
00UNTY OF ~ )
the Testator and the witnesses, respectively, whose names are signed to
the attached or foregoing ir~_~%m~t, being first duly sworn, do hereby
declare to the undersigned authority that the Testator signed and
executed the instrument as b~ Ta.~t Will, and that he had signed
willingly (or willingly directed another to sign for him), and that he
executed it as his free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing
of the Testator, signed the Will as witness, and that to the best of
their knowledge the Testator was at the time eighteen years of age or
older, of sound mind and under no constraint or undue influence.
Subscribed, sworn to and acknowledged before
me by Earl A. Rc~e, Testator,
Robert R. Black ~
witnesses, this 3~ day of _~_~~, 1991.
Notary Public
NOTARIA~
SHIELEY W. Al'iL[RS. '~01'ARY PUBLIC
LANDIS. BLACK.
~ & SChOrPP
C;ARLISLE0 PENNSYLVANIA 1701:~
SOUTH HANOVER ~TREET
REV-1 ~ EX (6-00i ·
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT, 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
~1 -o'_~
COUNTY CODE YEAR
oo/--3_i
NUMBER
~ 8.
UJ 9.
10,
11,
12.
13.
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate ,~),.O,,.~/o ~:2/,
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
14. Net Value Subject to Tax (Line 12 minus Line 13)
ILl
X
Real Estate (Schedule A) (1)
Stocks and Bonds (Schedule B) (2)
Closely Held Corporation, Padnership or Sole-Proprietorship (3)
Mortgages & Notes Receivable (Schedule D) (4)
Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
Jointly Owned Property (Schedule F) (6)
[~ Separate Billing Requested
Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
`200
~0oo,o0
(8)
1'775. 2 _~
(11)
(12)
(13)
(14)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~oz?. co
.zo~ 0(¢/. -Cz/.
19. Tax Due
20, 7]
x .0_ (15)
x .0'~ ~(16)
x .12 /17)
x .15 (18)
(19)
TELEPHONE NUMBER
3. Remainder Return (date of death pr,or to 12-13-82)
F---~ 5. Federal Estate Tax Return Required
8, Total Number of Safe Deposit Boxes
I--~ 11. Election to tax under Sec. 9113(A) (Attach Sch O)
ir
COMPLETE MAILING ADDRESS
:] 1. Original Return
'--']4. Limited Estate
'[~6 Decedent Died Testate (Attach copy of Will)
[----]9. Litigation Proceeds Received
".AME L 4 rely ~).
FIRM NAME (If Applicable) !
]2. Supplemental Return
---1 4a. Future Interest Compromise (date of death after 12-12-82) ]7. Decedent Maintained a Living Trust (Attach copy of Trust)
110. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DB-YEAR)
o~- ,,-z3- o~ o,¢- ,,-,-,-~-/J"'
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ON,V e- -E)9~- '4 /97 - o.~
Decedent's Complete Address:
STREETADDRESS
CITY E ~ ~/,~/~
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
STATE p/~l ZIP
Interest/Penalty if applicable
D. Interest
E. Penalty
(1) 76
Total Credits ( A + B + C ) (2) .,~,.~:~', ~
Total InterestJPenalty ( 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
(5)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(SA)
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
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 properly 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 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.
Un..(;~f"~altie~erjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is Irue, correct and complete
/~clarabon of prep~r other than t~on all information of which preparer has any knowledge.
( S IG.?AT..~U RE O~)~ RS,~¢E SPON S ,BLrF~R__FFILI N G~ ETU R N DATE
ADDRESS
SIGNATURE OF PREPA~ OTHER THAN~EPRESENT~IVE DATE
ADDRESS ~ /
.... ]' IIII IIII IIII '1~ ~11~' I~111 ~1 ' I ............... I .....
For dates of death on or after July 1, 1994 and before Januaw 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~iving spouse is 3%
[72 P.S. {9116 (a) (1.1) (i)].
For dates of death on or after Januaw 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the sullying spouse is 0% [72 P.S. {9116 (a) (1.1)
The statute does not exempt a transfer to a su~iving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the sullying spouse is the only beneficial.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child ~en¥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-~5~ ~* 1~-~7) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
ESTATEOF J~o~ -~/¢7/~ (- /~ ,,~./- 0 ,,~ - OC) /_.,~ I
Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
.~"~,v/~,'~J ,Coot 4'0 ./a6-00,~.¢.¢~
TOTAL (Also enter on line 5, Recapitulation)
VALUE AT DATE
OF DEATH
/ 7.3'- 39.¢
(mO0, O0
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX+ (6-98)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ~ FILE NUMBER
o,,~,~ ~--n~- /~ Al- o .~- ~o/~ /
If an asset was made joint within one year of the decedent'e date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND SANK ACCOUNT NUMBER OR SIMILAR DATE Of DEATH DECD'S VALUE OF
N~JMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE, VALUE OF ASSET INTEREST DECEDENT'S INTEREST
~ . ^. /o-,.¢"- o ~ / ~17"¢- /5 ~,2~4; ~' /z') / ,~, / - v,~,'y' IOOOO. oD .Fo 7o ..~ o a o.
TOTAL (Also enter on line 6, Recapitulation) $ .-~O O O, ~ O
(If more space ~s needed, insert additional sheets of the same size)
TO:
ATTN:
FAX NO:
M. I. T. S. CORP.
Mobility Independent Transportation Systems, Inc.
11448 N. Main St.
Glen Rock, PA. 17327
EARL A. ROWE
FROM: JOHNNY
DATE: 4/3/03
PHONE NO: 717-235-5899
PAGES: 1
FAX NO: 717-227-0418
NOTE:
VALUE OF 1994 DODGE MINI VAN - SN: 1B4GH44R1RX159649 AS OF THIS
DATE IS $10,000.00.
REV-1511EX ,d 1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF ~ ID 14)~ ~'~/0~
Debts of decedent must be reported on Schedule I.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
O.7 - oo/2 /
ITEM
NUMBER
5.
6.
7.
DESCRIPTION
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Secudty Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City State ~ Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees -
Tax Retum Preparer's Fees
AMOUNT
~00. oO
N
~'~00. O0
AIg. oo
71, 33
;z43. o-0
TOTAL (Also enter on line 9, Recapitulation)
(if more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (6-98)
ISCHEDULE I
COMMONWEALTH OF PENNSYLVANIA DEBTS OFDECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABIUTIES, & UENS
RESIDENT DECEDENT
ESTATE
OF
FILE NUMBER
Include unre[m~ursed medical expenses.
ITEM
NUMBER VALUE AT DATE
OF DEATH
DESCRIPTION
6v,~/;o~ d'c--,,,~6-c "~7~ .d~, E- ?Bo,~,'~ ~
TOTAL (Also enter on line 10, Recapitulation) $
//,a 7
/.I'(;;. oo
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE
~)O~A,,'~--'
FILE NUMBER
oo1.31
NUMBER
I
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
Register of Wills of CUMBERLAND County, Pennsylvania
Certificate of Grant of Letters
No. 2003-00131 PA No. 21-03-0131
ESTATE OF ROWE EARL A
Late of MIDDLESEX TOWNSHIP
CUM~.L~A.N~ C~UN'I'~, '
Deceased
Social Security No. 197-03-0554
WHEREAS, on the 27th day of February
dated April 30th 1991
was admitted to probate as the last will of ROWE EARL A
(~AS'i', ~'±~'i', Mi~LE)
late of MIDDLESEX TOWNSHIP , CUMBERLAND County, who died on the
23rd day of February 2003 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, DONNA M. OTTO , Register of Wills in and for
the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify
that I have this day granted Letters TESTAMENTARY
to ROWE ROBERT R
2003 an instrument
who has duly qualified as Executor(rix)
and has agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA. ~
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office the 27th day of February 2003.
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE)
~a~dm/n~tion ~--__ .t~t_ all my just ~_ ~ _
.L'~ TV__. ~.~:
I der/se ar~ bequeath all of the residue of my estate, of
every nature an~ w~ situate, to my Wife, PAULINE G.
providir~ she shall survive me by sixty days.
ormy Wi e, . .
_~il~n, ~ wherever sit,ate, the
· an~ Benny E. , or the~ ~ .... ~- P~we,
~: I d/rect that all taxes whic~ may be
.~ of my death, of whatever nature assessed in
3 urisdiction
of the ad~dl~tion of my estate, estate as a part of the expense
~_~v: z appoin~ my Wife, PAULn~ G. ~, Executrix of this,
Last Will. Should my Wife, PAUI/NE G. ~0WE, fail to qualify or cease to
act as EXecUtrix, I appoint ~0~RT R. ~C~E, as alternate Executor of
this, my Last Will.
[ ~-~-----_~: I direct that neither
· required to give bond my Executrix, nor her
duties In any jur/sd/ctic~, for the faithful sucoessor
performance of the/r
~~_~R~OF, i have hereunto set my har~ th/s 3~~ ~/~da
_, 1991. y of
C~~%I~ OF PEIqNSYLVANIA )
ODUNTY OF ~ )
tb~ Testator a~ the witnesses, respectively, whose names are signed to
the attached or foregoing it~fcrt~zent, being first duly sworn, do hereby
d_eclare to the _u~fe__-rsigned authority that the Testator signed and
execut_~__ the instrtm~mt as his Last Will, and that he had signed
willingly (or willingly d~ected another to sign for him), a~ that he
ex___~cuted it as his free and voluntary act for the purposes therein
of the Testator, signed the Will as witness, and that to the best of
their knc~ledge the Testator was at the time eighteen years of age or
older, of sour~ mind and under no o0~ or urzlue influenoe.
Subscr~, sworn to ar~] acknowled~ before
me by Earl A. Row~, Testator,
R. mack
fNotaz~ Public
SHIRLE~ W. AHLS~'NOTARY PUBLIC
~RLiSLE 80RO.., :CUMBER~NO COUNW, PA
MY COM~ISStON ~IRES'JULY 14 1~3
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002564
WALKER LARRY P
31 CHURCH ROAD
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 197-03-0554
FILE NUMBER: 2103-01 31
DECEDENT NAME: ROWE EARL A
DATE OF PAYMENT: 05/14/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/23/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $8,706.52
REMARKS:
ROBERT ROWE
C/O LARRY P WALKER
TOTAL AMOUNT PAID'
$8,706.52
SEAL
CHECK//1 O8
INITIALS' AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a}
Will No. Admin. No. ~:~ l-- O 3-- OO t 3 /
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on /'~ O'l.~ d> ~- 0l::>_:~ :
!
Name Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Signature
Name
Address
Telephone
Capacity: _~_ Personal Representative
___Counsel for personal representative
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE
ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE.
Whether you will receive any money or property will be deter-
mined wholly or partly by the decedent's will. If the decedent
died without a will, whether you will receive any money or prop-
erty will be determined by the intestacy laws of Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, CARLISLE, PA
In re Estate of
Estate No.
(Name and Address) /~ll
Please t~e notice of [he death of decedent and the grant of letters to the personal representative(s) named below.
, deceased,
The Decedent
day of
Pennsylvania.
~ l~ecedent died testate (with a Will~ or
The Decedent died intestate (without a Will).
The personal representative of the Decedent is
(name, address and telephone number).
, died on the
County,
'If the Decedent died testate, the will has been filed with the Office of the Register of Wills of Cumberland County, 1
Courthouse Square, Carlisle, Pa. 17013. Phone No. 717-240-6345
If the Decedent died intestate, a Petition for the Grant of Letters of Administration was filed with the Office of the
Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, Pa. 17013. Phone No. 717-240-6345
A copy of the Will or Petition may be obtained by contacting the Registered pay~uplication.
Date:
Name (print) .~O~t:"R~'- ~. ~ 0~
Address
Capacity:
Telephone (?/~) 7q~-~ ?/~ 7
Personal Representative
Counsel for personal representative
k~ BUREAU OF INDIVIDUAL TAXES
ZNHER[TANCE TAX D[VISZON
DEPT. 280601
HARRISBURG, PA 17128-0601
LARRY P WALKER
31 CHURCH ROAD
CARL[SLE
CONNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISENENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
~'~17015
DATE 06-16-2005
ESTATE OF ROWE
DATE OF DEATH 02-25-2005
FILE NUMBER 21 0:5-015!
COUNTY CUMBERLAND
ACN 101
Amount Remitted
REV-15~? EX AFP ¢01-0~}
EARL A
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGTSTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARL TSLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-05} NOTTCE OF INHERITANCE TAX APPRAISENENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF ROWE EARL A FILE NO. 21 05-0151 ACN 101 DATE 06-16-200:5
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNTNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON= ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
$. Closely Held Stock/Partnership Interest (Schedule C)
~. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Depostts/Hlsc. Personal Property (Schedule E)
6. Jointly O~ned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTIONS=
9. Funeral Expenses/Adm. Costs/Nisc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
200~698.44
5tO00.O0
.00
.00 NOTE: To insure proper
.00 credit to your account,
· 00 submit the upper port/on
.00 of this form with your
tax payment.
15.
14.
NOTE:
205,698.44
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TAX CREDTTS:
PAYHENT
DATE
05-14-2005
RECEIPT
NUMSER
CD002564
DISCOUNT
INTEREST/PEN PAID
458.24
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
l&. Amount of Line 14 taxable at Lineal/Class A rate C16)
17. Amount of L/ne 14 at Sibling rate C17)
18. Amount of Line 14 taxable at Collateral/Class B rate C18)
19. Principal Tax Due
· O0 x O0 = . O0
205,661.44 X 045 = 9,164.76
· O0 x 12 = . O0
· O0 x 15 = . O0
c~9)= 9,164.76
AMOUNT PAID
8,706.52
reflect figures that include the total of ALL returns assessed to date.
TOTAL TAX CREDIT I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
9,164.76
.00
.00
.00
C IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) C15) . O0
Net Value of Estate SubSect to Tax (14) 205,661.44
If an assessment uas issued previously, lines 14, 15 and/er 16, 17, 18 and 19
265.67
(I].)
c].2) 205,661
RESERVATION:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enSoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to aporaise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
PURPOSE OF
NOTICE:
PAYMENT=
REFUND CCR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST=
To fulf111 the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. ¢72 P.S.
Section 91~0).
Detach the top port/on of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF #ILLS, AGENT
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-ISIS). Applications are available at the Office
of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special 2~-hour
answering service for forms ordering: 1-800-3&2-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~7-$020 (TT only1.
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (&O) days of receipt of
this Notice by=
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0&01
Phone (7171 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-15011 for an explanation of administratively correctable errors.
If any tax due is paid within three CS) calendar months after the decedent's death, a five percent CSX) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before Januar~ 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (91 months and one C11 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 C&X) percent per annum calculated at a daily rate of .00016~. All 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 1982 through 2005 are:
Interest Daily Interest Daily Interest DaiIy
Year Rate Factor Yea.~r Rate Factor Yea.~r Rate Factor
1982 20X .0005~8 1987 9X .0002~7 1999 7X .000192
1985 16Z .000~$8 1988-1991 11Z .000501 2000 8Z .000219
198~ 11X .000501 1992 9~ .0002~7 2001 9X .0002~7
1985 15~ .00055& 1995-1994 7X .000192 2002 &X .000164
1986 10~ .000274 1995-1998 9~ .0002~7 2005 5X .000137
--Interest is calculated as follows:
/NTERE:ST = BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DELZNQurr~IT X DAZLY XNTBRBST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (151 days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Not/ce, additional interest must be calculated.
Name of Decedent:
STATUS REPORT UNDER RULE 6.12
Date of Death:
Will No.: Admin. No.: ~/-- 0 ,.~ - OO /.~ /
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes [] No [~]
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
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 X No []
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal re__presentative state an account informally to the parties
in interest? Yes l,~ No []
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be fi~a~l, xwith the Clerk~_9..(t~te_Qrphans' Court
and may be attached~ss~.._ (~,, .~e/~
Date:
Signature
Name
Address/~/a"~VtZg
717-796
Telephone No.
Capacity:
[X~.Personal Representative
[~] Counsel for personal representative