HomeMy WebLinkAbout03-0140Register of Wills of Cumberland, County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of JAMES D. REHRER
, Deceased
STEPHEN F. REHRER
No. 3-'t'40
Social Security No. 174-20-8373
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner is the Executrix named in the Last Will of
the Decedent, dated February 6, 2002 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 to victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(d.b.n.c.t.a.: pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that 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 last family or
principal residence at 541 Grandview Avenue, Wormleysburg Borough
(List street, number and municipality)
Decedent, then 75 years of age, died January 20, 2003, at
(Location)
Decedent 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 ...................................................................................................................... $
Total ......................................................................................................... $
Holy Spirit Hospital
90,000.00
120,000.00
210~000.00
Real Estate situated as follows: 541 Grandview Avenue, Borough of Wornmleysburg, Cumberland County, PA
Wherefore, Petitioners respectfully request the probate of the last Will presented with this Petition and the grant of letters in the
appropriate form to the undersigned:
Signature
Typed or printed name and residence
Stephen F. Rehrer
80 Ridgeview Drive
Etters, PA 17319
'1
OATH OF PERSONAL REPRESENTATIVE
Commonwealth of Pennsylvania
County of Cumberland
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 13th day of
February ,2003
- - , / o
Donna M. Otto, 1st Deputy ,Z~~A::2'/3z~o
'" s~'EpH~N F: REARER
DECREE OF REGISTER
Estate of JAMES D. REHRER, Deceased
No. 21-2003-140
Social Security No: 174-20-8373
Date of Death: January 20, 2003
AND NOW, February 19th ,2003, in consideration of the Petition on the reverse side hereon,
satisfactory proof having been presented before me,
IT IS DECREED that Letters Testamentary are hereby granted to Stephen F. Rehrer
in the above estate and that the instrument(s) dated February 6, 2002
described in the Petition be admitted to probate and filed of record as the last Will of the Decedent.
FEES
Letters ........................... $
270.00
Short Certificate(s) ( 5)$. 15.00
Renunciation .............. $
Affidavit ( ) .................. $
Extra Pages (?) .......$ 21.00
Codicil ............................ $
JCP Fee ....................... $ 10.00
Inventory ...................... $
Other .............................. $
TOTAL .........$ 316.00
. _
Register of Wills Donna lvj~/otto~J, st~ DePUty-
Attorney: Edmund G. Myers
I.D. No: 20558
Address: Johnson, Duffie, Stewart & Weidner,
301 Market Street, P.O. Box 109, Lemoyne, PA 17043-
Telephone: 717-761-4540
MAILED LERq~RS TO ATIDRNEY ON 2-19-2003.
his is to certify that the information here given is correctly copied fi'om an original certificate off death dui;' filed with me as
I,ocal Registrar. The original certificate will be forwarded to thc State Vital Records Otiicc for pt'rmantmt fiiing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 8912084
No.
1),~tc
i05 ;43dev. 2/87
COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
NAME OF DECEOENT (F~r~, M~le, La~)
Cumberland
Plumber
541 Grandview Avenue
Camp Hill, PA 17011
James D. Re~ · Ma~( - 174 -- 20 -- 8373
,,. Lero~ R. Rehrer
..~. Stephen Rehaer
,,. White
,,. B~tha Bu~
[~. 80 Rrd~eview Drive, E~s, PA 17319
I~,, Pen~ylvania Crem~ory J=,~ H~r~b~, PA 17109
4100 Jong
I-,- s own ~oad~ H~r~q~ PA 17309
January 21, 2003
(MO¢~, Day, Yea,')
L~ENSE NUMBER [DATE ~GNED
I
(MO~. Day.
i;3~.
~,, [] JL
DUE TO (OR,~S A CONSEQUENCE 0~:
DUE TO (OR AS A CONSEQUENCE 0~:
DUE TO (OR AS A CONSEQUENCE 0~:
P~q'T I1: Olhlr ti~ co~f4iall conl~ibZing Io ,,.,llh. b~
,',el reluRing ~ ~he u~ came gr~et m pk.~' i.
N JURY AT WORK? IOESCRmE NOW INJURY OCCURRED.
DATE SIGNED {Mon~.
,,~AME _AND ADORERS OF PERSON WHO COMPLETED CAUSE OF DEATH
Z.-,.' ~' ///'*f.-,,f ,~ //v ¢
;lATE FILEO (MOnlh Oay 'Mai)
SIGNATUREANDT TLEOFLE:~T F ~/ ~ //
21-2003-140
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: JAMES D. REHRER
Date of Death: January 20, 2003
Will No.: 2003-00140
Admin. No.:
To the Register:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
February 19, 2003.
Name
Address
Stephen F. Rehrer, Executor & 80 Ridgeview Drive, Etters, PA 17319
sole beneficiary.
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None.
Date: March /~,Z. , 2003
Capacity:
Signature
Name Edmund G. Myers, Esq.
Johnson, Duffie, Stewart & Weidner
Address 301 Market St.
P. O .Box 109
Lemoyne, PA 17043-0109
Telephone (717) 761-4540
Personal Representative
X Counsel for personal representative
0127'02-00001/2.1.02/EGM/KLT/153964.1
ast ilI anl estament
OF
JAMES D. REHRER
I, JAMES D. REHRER, of the Borough of Wormleysburg, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make,
publish and declare this as and for my Last Will and Testament, hereby revoking and making void
any and all Wills or Codicils at any time heretofore made by me.
ARTICLE I
DEBTS
I direct the payment of all my legal debts and the expenses of my last illness and fimeral
from my Estate as soon after my death as conveniently may be done.
ARTICLE II
TANGIBLE PERSONAL PROPERTY
I give and bequeath my motor vehicle(s), household and personal effects and other tangible
personalty of like nature (not including cash or securities), together with any existing insurance
thereon, unto my son, STEPHEN F. REHRER, provided he survives me.
ARTICLE III
REST, RESIDUE AND REMAINDER
I give, devise and bequeath all the rest, residue, and remainder of my Estate, of whatsoever
nature and wheresoever situate unto my son, STEPHEN F. REHRER, provided he survives me.
012702-00001/2.1.02/EGM/KLT/153964.1
If my son, STEPHEN F. REHRER, predeceases me, I give, devise and bequeath the residue of my
estate unto his then-living issue, per stirpes.
ARTICLE IV
ALTERNATE DISPOSITION OF RESIDUE
If, at the time of my death my son, STEPHEN F. REHRER has predeceased me, and he is
survived by no then-living issue, then, in such case, I give, devise and bequeath all the rest, residue
and remainder of my estate, of whatsoever nature and wheresoever situate unto MID PENN
BANK, Harrisburg, Pennsylvania, in TRUST, to hold, manage, invest and reinvest the same and to
pay so much of the principal and income as is necessary as determined by my Trustee for the health
and maintenance of my daughter-in-law, STEPHANIE L. REHRER, until such time as my
daughter-in-law, STEPHANIE L. REHRER passes away or remarries. Upon the death or
remarriage of STEPHANIE L. REHRER, I direct my Trustee to distribute the balance of principal
and income in equal shares as follows:
A. Fifty (50%) percent thereof unto CAMP HILL CHURCH OF GOD, 123 North
21st Street, Camp Hill, Pennsylvania; and
B. Fifty (50%) percent thereof unto the HELEN O. KRAUSE ANIMAL
FOUNDATION, INC., of Mechanicsburg, Pennsylvania, for the benefit of the
Foster Pet Program.
ARTICLE V
TRUSTS FOR MINOR BENEFICIARIES
In the event that any beneficiary of my Will shall not have reached the age of twenty-five
(25) years at the time for distribution of his or her share, I give, devise and bequeath the share of
each such beneficiary unto MID PENN BANK, Harrisburg, Pennsylvania, in separate TRUST, to
hold, manage, invest and reinvest the shares so received, and the accumulation of income thereon,
012702-00001/2.1.02/EGM/KLT/153964.1
and to use and apply income and principal, or so much thereof as, in Trustee's discretion, may be
necessary or appropriate for such beneficiary's support and education (including college education,
both graduate and undergraduate, and vocational training beyond high school) at~er considering all
resources available to him or her, or to make payment for these purposes without further
responsibility to such beneficiary or to any person taking care of such beneficiary. After the
beneficiary shall have achieved the age of twenty one (21) years, the Trustee shall pay and distribute
to him or her the net income of such Trust periodically, but not less frequently than quarterly.
When such beneficiary reaches the age of twenty five (25) years, the Trustee shall distribute the
balance of the then-remaining principal and any net undistributed income unto such beneficiary
absolutely at which time this Trust shall terminate. In the event any beneficiary dies before
receiving his or her final distribution hereunder, the Trust as to that beneficiary shall terminate and
the balance of principal and any net undistributed income shall be paid over to such beneficiary's
personal representative.
ARTICLE VI
POWERS OF PERSONAL REPRESENTATIVE AND TRUSTEE
My Personal Representative(s) and Trustee shall have the following powers in addition to
those vested in them by law and by other provisions of my Will applicable to all property, whether
principal or income, including property held for minors, exercisable without court approval and
effective until actual distribution of all property:
To make distribution in cash or in kind, or partly in cash and partly in kind, and in
such manner as they may determine.
Bo
To retain any or all of the assets of my estate, real or personal, without restriction to
investments authorized for Pennsylvania fiduciaries, as they deem proper, without
regard to any principle of diversification or risk.
012702-00001/2.1.02/EGM/KLT/153964.1
Co
To invest in all forms of property without restriction to investments authorized for
Pennsylvania fiduciaries, as they deem proper, without regard to any principle of
diversification or risk.
Do
To sell at public or private sale, to exchange, or to lease for any period of time any
real or personal property and to give options for sales, exchanges or leases, for such
prices and upon such terms or conditions as they deem proper.
Eo
To allocate receipts and expenses to principal or income or partly to each as they
from time to time think proper.
F. To compromise any claim or controversy.
G°
To make such elections, decisions, concessions and settlements in connection with
all income, estate, inheritance, girl, generation skipping or other tax refunds and the
payment of such taxes without obligation to adjust the distributed share of any
person thereby affected.
Ho
To combine, without prior court approval, any Trust contained in my Will with any
other Trust with substantially similar provisions, although such Trust may have been
created by separate instrument.
ARTICLE VII
SPENDTHRIFT PROVISION
I direct that the interest of the beneficiaries shall not be subject to anticipation or to
voluntary or involuntary alienation.
012702-00001/2.1.02/EGM/KLT/153964.1
ARTICLE VIII
POWER TO TERMINATE SMALL TRUSTS
If at any time during the continuance of any Trust created hereunder, the Trustee in its sole
and absolute discretion determines that the size of any individual Trust has become so small as to
be impractical to continue to hold in Trust and uneconomical to continue to administer as a Trust,
then in such circumstances, the Trustee may without further authorization distribute the balance of
principal and income in such Trust to the beneficiary then-entitled to the income therefrom, or after
considering the age and needs of the beneficiary, distribute same to minor's guardian or custodian
under the Pennsylvania Uniform Transfers to Minors Act or similar state law in effect in which the
minor resides, including a custodian selected by my Trustee, and upon such distribution, the Trustee
shall be released from further obligation with respect to the Trust and shall not be subject to any
claim from any person who may have had a future interest in such Trust had it been continued in
Trust.
ARTICLE IX
TAX CLAUSE
I direct that estate, inheritance, transfer and other taxes of similar nature payable by reason
of my death, together with any interest or penalties thereon, and imposed with respect to any
property, whether or not disposed of by this Will, shall be paid out of the residue of my Estate as an
expense of administration.
012702-00001/2.1.02/EGM/KLT/153964.1
ARTICLE X
PERSONAL REPRESENTATIVE
I name, constitute and appoint my son, STEPHEN F. REHRER, Executor of this my Last
Will and Testament. If my son, STEPHEN F. REHRER, fails to qualify or ceases to so act, I
name, constitute and appoint my daughter-in-law, STEPHANIE L. REHRER, alternate Executrix
to complete the administration of my Estate. I direct that no fiduciary appointed herein shall be
required to post bond for the faithful administration of the duties required in any jurisdiction.
ARTICLE XI
COMPENSATION
Any fiduciary who is an individual shall be entitled to receive reasonable compensation for
the services hereunder and shall be reimbursed for all expenses incurred in connection with the
administration of my Estate or any Trust established herein. Compensation for any corporate
fiduciary for its services hereunder shall be in accordance with its published fee schedule in effect at
the time said services are performed.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, this ~ ~-~ day of 'f~ ,2002. /
J~[VII~S. D. REHREI~[ -
(SEAL)
012702-00001/2.1.02/EGM/KLT/153964.1
Signed, sealed, published and declared by the above-named Testator, as and for his Last
Will and Testament, in the presence of us, who at his request, in his presence and in the presence of
each other, have hereunto subscribed our names as witnesses.
AFFIDAVIT AND ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA :
: SS
COUNTY OF CUMBERLAND :
We, JAMES D. REHRER, ~._~l//'~ ~. L~A//~L and
~_.J_/3(_~g'~ ~. tO/{~rl~[~ ~ , the TesYator andthe witnesses, respectively, whose
names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare
to the undersigned authority that the Testator signed and executed the instrument as his Last Will
and that he had signed willingly 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 his/her knowledge the Testator was at
that time eighteen years of age or older, of sound mind and under no constraint or undue influence.
Witness
Witness
012'702-00001/2.1.02/EGM/KLT/153964.1
Subscribed, swom to and acknowledged before ute by JAMES D. REHRER, Testator, and
subscribed and sv/om to before me by Jj,.t/// ~. ~,~j'/2K and
~'-d/~//l'/J ~. ]QItJ~,~ ,witnesses, this ~J'~ dayo~F~"~(3/~/~C/___ ,2002.
d
My Commission Expires Dec. 2, 2002
Me1111~r, Permsvk, anta AssoolatlOfl Of Notaries
8
of
JAMES D. REHRER
JOHNSON, DUFFLE, STEWART
& WEIDNIER
ATTORNEYS AT LAW
LEMOYNE, PENNSYLVANIA
TO
Register of Wills Office
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013-3387
SUBJECT
Estate of James D. Rehrer
No. 21-03-00140
DOD: January 20, 2003
FROM
.]OHNSON, DUFF:[E, STEWART & WE:[DNER
Attorneys at Law
P.O. Box 109
Lemoyne, PA 17043
(717) 761-4540
(717) 761-3015
DATE: April 11,2003
Enclosed is a check in the amount of $8,500.00 as a payment on account of Inheritance
Tax for the above-captioned Estate, being made within the 90 days to allow for the 5% discount.
Please forward the receipt to this office in the enclosed envelope, Thank you.
SIGNED: Edmund G. Myers/Cindy Hubler Estate Administration
LAW OFFICES
JOHNSON, DUFFLE, STEWART g WEIDNER
301 MARKET STREET
P. O. BOX 100
LEMOYNE, PENNSYLVANIA 17043-O100
REGISTER OF WILLS OFFICE
CUMBERLAND COUNTY COURTHOUSE
1 COURTHOUSE SQUARE
CARLISLE, PA 17013-3387
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
OO2439
JOHNSON DUFFLE STEWART WEIDNER
301 MARKET STREET
P O BOX 109
LEMOYNE, PA 17043-0109
........ fold
ESTATE INFORMATION: SSN: 174-20-8373
FILE NUMBER: 2103-01 40
DECEDENT NAME: REHRER JAMES D
DATE OF PAYMENT: 04/14/2003
POSTMARK DATE: 04/11/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 01/20/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $8,500.00
REMARKS: STEPHEN F REHRER
C/O JOHNSON ETAL
CHECK//112
SEAL
TOTAL AMOUNT PAID:
$8,500.00
INITIALS: DO
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
TO
Register of Wills Office
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013-3387
SUBJECT: Estate of James D. Rehrer
No. 21-03-00140
FROM
3OHNSON, DUFFI~E, STEWART & WE[DNER
Attorneys at Law
P.O. Box 109
Lemoyne, PA 17043
(717) 761-4540
Fax: (717) 761-3015
DATE: May 20, 2003
Enclosed for filing in the above-captioned Estate are the follow ng~:',~'.,
1. Original Inventory.
2. Original and copy of Inheritance Tax Return.
3. Check in the amount of $31.00, filing charges.
4. Check in the amount of $483.70, Inheritance Tax balance.
SIGNED: Edmund G. Myers csh
JOHNSON, DUFFLE, !~TEWART & WEIDNER
301 MAR~ET STREET
P. O. :; OX lOg
'~lll .....
REGISTER OF WILLS OFFICE
CUMBERLAND COUNTY COURTHOUS
1 COURTHOUSE SQUARE
CARLISLE, PA 17013-3387
REV - 1500 EX + (6,~0)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
l
FI L EcNoUuMN~;]Rco D E
OFFICIAL USE ONLY
03 00140
YEAR NUMBER
SOCIAL SECURITY NUMBER
174-20-$373
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
REHRER, JAMES D.
DATE Of DEATH (MM-DD-YEAR) i DATE OF BIRTH (MM-DD-YEAR)
01/20/2003 02/03/]927
!(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
,, REGISTER OF WILLS
SOCIAL SECURITY NUMBER
[] 1. OriginalReturn [] 2. SupplementalRetum [] 3. Remainder Return (date of death pdor to12-13-82)
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes
of Will) copy of Trust)
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
~ 12-31-91 and 1-1-95)
NAME
]coMPEE'FE MAILiN~ ADDRESS
EDMUND G. MYERS
FIRM NAME (If applicable)
Johnson, Duffie, Stewart & Weidner
rELEPHONE NUMBER
717/761-4540
9.
11.
12.
13.
14.
1. Real Estate (Schedule A) (1)
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)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested
7. 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)
301 Market Stxeet
P. O. Box 109
Lemoyne, PA 17043-0109
135,900.0~
3,794.1~'
Non~:!
None..,
91,163.03
Non~?~
None
17,852.00
3,425.75
(8)
(11)
Net Value of Estate(Line 8 minus Line 11) (12)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
Net Value Subject to Tax(Line 12 minus Line 13) (14)
230,857.18
21,277.75
209,579.43
209,579.43
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
16.Amount of Line 14 taxable at lineal rate x .045 (16)
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)
209,579.43
19. Tax Due
9,431.07
9,431.07
20. []
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedefit's Corhplete Address:
ISTREET ADDRESS
ClW~ Camp Hill
STATE PA
541 Grandview Ave.
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
8,500.00
447.37
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
(3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (4)
Check box on Page I Line 20 to request a refund
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
I ZIP
I 17011
(1) 9,431.07
8,947.37
0.00
483.70
483.70
No
Did decedent make a transfer and: Yes
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? ................................................
If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?. ................................................................................................................ []
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death2 ....... []
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 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
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Stephen F. Rehrer ,~ ,,
' O SIBLE FO~,,~ILING ~E"I"URN ADDRESS
80 Ridgeview Drive
Etters,'PA 17319
DATE
5-- o-o3
DATE
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS
EDMUj~I) G. MYERS 301 Market Street DATE
/7,, , ,'~ ~- P.O. Box 109
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 statutedoes not exempta 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.
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF REHRER, JAMES D. FILE NUMBER
21 - 03 - 00140
All real property owned solelv or as a tenant in common must be reported at fair market valu~air market value is defined as the price
at which property/would be exchanged between a willing buyer and a w ling 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
NUMBER DESCRIPTION VALUE AT DATE OF
DEATH
1
135,900.00
Real Estate - No. 541 Grandview Avenue,
Borough of Wormleysburg, Cumberland County, PA
Sale Price - copy of settlement sheet attached
TOTAL (Also enter on Line 1, Recapitulation)
135,900.00
SETTLEMENT STATEMENT ..~Ti~epro f~do~-~,-~
307 Market Street B. TYPE OF LOAN
Lemoyne, PA 17043-0109 _il. FHA I~2. FMHA ~]3. CONV.UNINS.
(717) 441-1555 r-~ 4. VA r-] 5. CONy. INS.
6. 133621 FILE NUMBER: 7. LOAN NUMBER:
MORT. INS. CASE NO.:
C. NOTE: This fo,. is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown.
Items marked "(p.o.c.)" were paid outside the closing; they are shown here for information purposes and are not included in the totals.
D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER
Sally A. Langianese Estate of James D. Rehrer ABN AMRO Mortgage Group, Inc.
G. PROPERTY LOCATION: H. SE'[TLEMENT AGENT: Riverside Land Transfers I. SE'T-rLEME~'I' DATE:
541 Grandview Avenue May 01 2003
~/o Lot 16, Sec. A, Riverview West
Thursday
Wormleysburg Borough PLACE OF SETTLEMENT: 10:00 AM
Cumberland County, PA
J, SUMMARY OF BORROWER'S TRANSAC'NON ~ K, SUMMARY OF SELLER'S TRANSACTION
100. Gross Amount Due From Borrower 400. Gross Amount Due to Seller
101. Contract sales pnce 135,900.00 401. Contract sales price 135,900.00
102. Personal Property 402. Personal Property
103. Settlement Charges (line 1400) 6,130.70 403.
104. 404.
105. 405.
Adjustments for items paid in advance by seller(s) Adjustments for items paid in advance by seller(s)
106. City/Town tax 406. City/Town tax
107. County/City tax 05/01/03 to 12/31/03 314.06 407. County/City tax 05/01103 to 12/31/03 314.0~
108. Assessments 408. Assessments
109. School Tax 05101/03 to 06/30/03 205.92 409. School Tax 06/01/03 to 06/30/03 205.9;
110. Sewer 05/01/03 to 06~30~03 50.00 410. Sewer 06/01/03 to 06/30/03 50.0[
111. Refuse 05/01/03 to 06/30/03 24.67 411. Refuse 05/01/03 to 06~30~03 24.67
112. 412.
120. Gross Amount Due from Borrower 142,625.35 420. Gross Amount Due to Seller 't36,494.6.~
200. Amounts Paid By Or In Behalf Of Borrower 500. Reductions In Amount Due To Seller
201. Deposit or earnest money 3,000.00 501. Excess deposit (see instructions)
~.02. Principal Amount of new loan(s) 129,100.00 502. Settlement charges to seller (line 1400) 12,067.00
-)03. Existing loan(s) taken subject to 503. Existing loan(s) taken subject to
)_04. 504. Payoff of First Mortgage Loan
-~05. 505. Payoff of Second Mortgage Loan
)_06. 506.
)_07. 507.
~08. 508.
~09. 509.
Adjustments for items unpaid by seller Adjustments for items unpaid by seller
210. City/Town tax 510. City/Town tax
211. County/City tax 511. County/City lax
212. Assessments 512. Assessments
213. School Tax 513. School Tax
214. 514.
215. 515.
216. 516.
217. 517.
218. 518.
219. 519.
220. Total Paid By/For Borrower 132,100.00 520. Total Reduction Amount Due Seller 12,067.0{
300. CASH AT SETTLEMENT From/To BORROWER 600. CASH AT SETTLEMENT To/From SELLER
301. Gross Amt. due from borrower (line 120) 142,625.35 601. Gross Amount due Seller (line 420) 136,494.6!
302. Less Amt. paid by, or borrower (line 220) 132,100.00 602. Lees reduction in AmLdue Seller (line 520) 12,067.0(
303. Cash [] FROM [] TO Borrower 10,525.35 603. Cash [] TO [] FROM Seller 124,427.6,~
Buyer or Borrower's Signature Seller's Signature
HUD-1
L. SE'I-rLEMENT CHARGES Paid From Paid From
700. TotaISales Commission based on Price: $ 135,900.00 7.00 % Borrower's Seller's
Division of Commission at: $ 9,513.00 Total Funds At Funds At
701. 4,781.50 Century 21 Walak Associates Settlement Settlement
702. 4,731.50 Century 21 At The Helm
II
703. Commission paid at Settlement 9,513.0£
704.
800. Items Payable in Connection With Loan
' 801. Loan OHginafion Fee ABN AMRO Mortgage Group, Inc.
802. Loan Discount
803. Appraisal Fee to
804. Credit Report to
805. Inspection Fee to
806. Mortgage Insurance to
807. Assumption Fee to Express Mail to Allied Home Mortgage 50.00
808. Processing Fee to Allied Home Mortgage 295.00
809. Lender Administration to ABN AMRO Mortgage 375.00
810. Application Fee to Allied Home Mortgage 350.00
811. Flood Cert to Allied Home Mortgage 10.00
900. Items Required By Lender To Be Paid In Advance
901. Interest fi*om 05/01103 to 06/01/03 @ 21.07 /Day 653.17
902. Mortgage Ins. Premium 0 Months to
903. Hazard Ins. Premium 1 Years to Ede Insurance 271.00{poc}
904. 0 Years to
905. Deferred Premium 0 Yearn to ABN AMRO to Allied Home Mtg $2420.63
1000. Reserves Deposited With Lender For ..
1001. Hazard Insurance 3 Months ~ 22.59 /Month 67.77 ~
1002. Mortgage Insurance 0 Months @ $ /Month ~
1003. City/Town Taxes 0 Months @ $ /Month alaalaamaaamama
1004. County Taxes 4 Months~}$ 38.27 /Month 153.08 ma~m~mm~
1005. Assessments 0 Months @ $ /Month ~
1006. SchoolTaxes 12 Montlls@$ 102.03 /Month 1,224.36
1007. 0 Months @ $ /Month ===a=a.,aa=am~
1008. Agg. Adj. 0 Months (~ $ /Month (220.93) aaaam~a~m~m
1100. Title Charges
1101. Settlement or closing fee
1102. Abstract ortitie search
1103. Title Examination
1104. 'ritie Insurance Binder
1105. Document praparation Johnson,Duffle, Stewart & Weidener POC
1106. Notary fees Cash 10.00 10.00
1107. Attorney's fees
(includes above items No.:)
1108. Title Insurance Riverside Land Transfers 1,188.75
(includes above items No.:) 1101-1104,110S basic 100/300/8.1 ~ ~
.1109. Lender's coverage $ 129,100.00
1110. Owner's coverage $ 135,900.00
1111. Wire Fee to Riverside Land Transfers 20.00
1112. Closing Service Letter to Riverside Land Transfers 35.00
1113. Express Mail to Riverside Land Transfers 22.50
1200. Government Recording and Transfer Charges
1201. Recording Fees: Deed $ 38.50 Mortgage $ 64.50 Release $ 103.00
1202. City/County tax/stamps: Deed $1,359.09 Mortgage $ 1,359.00
1203. State taX/Stamps: Deed $1,359.00 Mortgage $ 1,359.00
1204. Recorder of Deeds
1205.
1300. Additional Settlement Charges
1301. Survey to
1302. Pestlnspection/Homelnspection to Biechler&Tillery 310.00
1303. Transaction Fee to Century 21 At The Helm 125.00
1304. Transaction Fee to Century 21 Walak 125.00
1305. T~i[,~;[~ Treatment to Home Paramount Pest Control 1,060.00
1400. Total Settlement Charges (enter on lines 103 & 502, Sections J & K) 6,130.70 12,067.00
PaRes agree that no liability is assumed by Settlement Agent for the accuracy of information fumished by others as show~ on the HUD-1 Settlement Statement.
HUD CERTIFICATION OF BUYERS AND SELLERS
I have carefully reviewed the HUD--1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all raceipta and
disbursements made on my account by me in this transaction. I further certify that I have received a copy of the HUD-1 Settlement Statement.
~u~r ~ ~ $i~a~ 8e~at~ $i~rs
HU~.I Seffiement S I have red is a true and accurate account of this tmnsa n. have caused or will cause the funds to be disbursed in accordance with this
.... ts to the Unitad Stat .... thi ..... Dy sirni,ar f~rm; Penaltta. upon convicti .... include afi .... d ,rnpri .... t. For details
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF REHRER, JAMES D. FILE NUMBER
21 - 03 - 00140
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE OF
NUMBER DESCRIPTION UNIT VALUE
DEATH
1 1 - $50.00 Series EE Bond - dated 12/1987 57.24
Date of death value
200 Shares - Waypoint Financial Corp. Common
~ $17.775 per/share
10.2341 Shares - Waypoint Financial Corp.
Investment Account No. 023535706
~ $17.775 per/share
TOTAL (Also enter on line 2, Recapitulation)
3,555.00
181.91
3,794.15
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF REHRER, JAMES D. FILE NUMBER
21 - 03- 00140
Include the proceeds of litigation and the date the proceeds were received by the estate0,11 property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE OF
NUMBER DESCRIPTION
DEATH
1 PNC Bank - Checking Account No. 51-4005-1937 7,494.02
Date of death balance
8
9
10
11
12
13
14
Pennsylvania State Employees' Credit Union - Acct. No. 8305238290
01 - Share Account - date of death balance
Pennsylvania State Employees' Credit Union - Acct. No. 8305238290
04 - Checking Account - date of death balance
Pennsylvania State Employees' Credit Union - Acct. No. 8305238290
51 - Certificate of Deposit- date of death balance
Local 520 U.A. Federal Credit Union - Account No. 157
01 - Regular Account
Local 520 U.A. Frederal Credit Union - Account No. 157
60 - 6 Month Certificate of Deposit
Local 520 U.A. Frederal Credit Union - Account No. 157
62 - 6 Month Certificate of Deposit -
The Patriot-News - subscription refund
Household Goods - appraised value
Automobile - 1997 Nissan Maxima Sedan - Sale Price
PEBTF - refund - health insurance premium
Civil Action - Asbestos Lawsuit - James D. Rehrer vs. ACands, Inc., et al
Complaint filed - August 20, 2002
Dauphin County Docket No. 2002-CV-381 O-AS.
Still in litigation
United Association of JAPPI - Plumbers and Pipefitters Union Benefit due decedent as a long term Union Member.
Erie Insurance - refund - homeowner's insurance premium
TOTAL (Also enter on Line 5, Recapitulation)
191.56
602.26
9,005.42
4,409.66
7,316.32
47,915.94
208.00
2,215.00
8,700.00
356.85
0.00
2,500.00
248.00
91,163.03
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAl.. EXPENSES &
ADMIN~TIVE COSTS
ESTATE OF R~EHRER, JAMES D. FILE NUMBER
21 - 03- 00140
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
2
3
4
FUNERAL EXPENSES:
Cremation Society of Pennsylvania - death certificates
Cremation Society of Pennsylvania - Memorial Service package
Cremation Charges - Coroner services
The Patriot-News - Obituary Notice
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
Attorney's Fees Johnson, Duffle, Stewart & Weidner
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees Register of Wills - Cumberland County
Zip
28.00
80.00
25.00
74.00
4,000.00
316.00
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - legal advertisement
The Patriot-News - legal advertisement
Total of Continuation Schedule(s)
75.00
105.73
13,148.27
TOTAL (Also enter on line 9, Recapitulation) 17,852.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Sdledule H
ESTATE OF
REHRER, JAMES D.
iFILE NUMBER
21 - 03 - 00140
9
10
11
12
13
14
15
16
17
18
Register of Wills - short certificates
Connor Real Estate - appraisal
Chuck Bricker - household goods appraisal
Register of Wills - file Inventory & Inheritance Tax Return
Verizon - telephone charges
West Shore Oil Co. - heating oil
PPL - electric service
PA Water Company - water service
Century 21 - Walak/Helm - real estate commission
Notary fees
Recorder of Deeds - 1% transfer tax
Century 21 Walak - transaction fee
Home Paramount Pest Control - termite treatment
Real Estate Taxes - portion of County due at settlement
Borough of Wormleysburg - portion of sewer/trash due at settlement
Lawn mowing prior to settlement
6.00
275.00
75.00
31.00
26.86
355.02
37.81
37.15
9,513.00
10.00
1,359.00
125.00
1,060.00
145.10
37.33
55.00
Page 2 of Schedule H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
REHRER, JAMES D.
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
FILE NUMBER
21 - 03 - 00140
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
United States Treasury - tax due on decedent's Form 1040 - 2002'
Moffitt Heart & Vascular Group - decedent's account balance
Cummings Associates, P.C. - decedent's account balance
Brenner Nissan - automobile inspection/sticker
West Shore Veterinary Hospital - boarding decedent's dogs during
his illness and funeral
Checks that cleared after death - PNC Bank - Account No. 51-4005-1937:
1/21/2003 - Check No. 8597 - Discover Account charges
1/23/2003 - Check No. 8598 - Wormleysburg Sewer/Refuse
1/22/2003 - Check No. 8601 - Stephen F. Rehrer, Son - Gift
I/21/2003 - Check No. 8602 - PEBTF - health insurance premium
520.38
112.00
500.OO
526.78
Rolling Green Cemetery - death of decedent's family dog. Burial charges for the plot, and the
opening/closing of the grave were prepaid. Charge for the grave marker.
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
4.59
58.41
51.97
2.12
1,138.50
1,659.16
511.00
3,425.75
REV-1513 EX+ (9-00) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
REHRER, JAMES D.
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21 - 03 - 00140
NUMBER
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Stephen F. Rehrer
80 Ridgeview Drive
Etters, PA 17319
RELATIONSHIP TO
DECEDENT
DO Not List Trustee(s)
Son
i Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheE
!NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
AMOUNT OR SHARE
OF ESTATE
Tangible personalty;
residue
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEL
Register of Wills of Cumberland County, Pennsylvania
Estate of REHRER, JAMES D.
also known as
Stephen F. Rehrer
INVENTORY
, Deceased
No. 21-03-00140
Date of Death 1/20/2003
Social Securi~ No. 174-20-8373
The 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 located 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 the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that
which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true
and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904
relating to unswom falsification to authorities.
Personal Representative
Attorney: EDMUND G. MYERS Signature: ~ '~j_~.~
Stephdn F. R'ehrer
I.D. No.: 20558 Signature:
Signature:
Address: 301 Market Street Address: 80 Ridgeview Drive
P. O. Box 109 Etters, PA 17319
Lemoyne, PA 17043-0109
Telephone: 717/761-4540 Telephone: (717) 932-2470
Dated: ~'-- .~<:9 dJ~ ~
Personal Property
1 - $50.00 Series EE Bond - dated 12/1987
Date of death value
57.24
200 Shares - Waypoint Financial Corp. Common
~ $17.775 per/share
3,555.00
10.2341 Shares - Waypoint Financial Corp.
Investment Account No. 023535706
@ $17.775 per/share
181.91
PNC Bank - Checking Account No. 51-4005-1937
Date of death balance
Pennsylvania State Employees' Credit Union - Acct. No. 8305238290
01- Share Account - date of deathbalance ~7: 0[~J [~ X~ld ~0.
7,494.02
191.56
Pennsylvania State Employees' Credit Union - Acct. No. 8305238290
04 - Checking Account - date of death balance ~, ~ ..... ~ ~ :~7~'!(~O~j
602.26
(Attach additional sheets if necessary) Total Personal Property and Real Estate $230,857.18
Register of Wills of Cumberland County, Pennsylvania
Estate of REHRER, JAMES D.
also known as
INVENTORY
continued
, Deceased
Pennsylvania State Employees' Credit Union - Acct. No. 8305238290
51 - Certificate of Deposit - date of death balance
No. 21-03-00140
Date of Death 1/20/2003
Social Security No. 174-20-8373
9,005.42
Local 520 U.A. Federal Credit Union - Account No. 157
01 - Regular Account
Local 520 U.A. Frederal Credit Union - Account No. 157
60 - 6 Month Certificate of Deposit
Local 520 U.A. Frederal Credit Union - Account No. 157
62 - 6 Month Certificate of Deposit -
The Patriot-News - subscription refund
Household Goods - appraised value
Automobile - 1997 Nissan Maxima Sedan - Sale Price
PEBTF - refund - health insurance premium
Civil Action - Asbestos Lawsuit - James D. Rehrer vs. ACands, Inc., et al
Complaint filed - August 20, 2002
Dauphin County Docket No. 2002-CV-381 O-AS.
Still in litigation
United Association of JAPPI - Plumbers and Pipefitters Union Benefit due decedent as a long term Union Member.
Erie Insurance - refund - homeowner's insurance premium
4,409.66
7,316.32
47,915.94
208.00
2,215.00
8,700.00
356.85
0.00
2,500.00
248.00
Total Personal Property
$94,957.18
2
Estate of
also known as
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
continued
REHRER, JAMES D. No. 21 - 03 - 00140
Real Estate
Real Estate - No. 541 Grandview Avenue,
, Deceased
Borough of Wormleysburg, Cumberland County, PA
Sale Price - copy of settlement sheet attached
Date of Death 1/20/2003
Social Security No. 174-20-8373
135,900.00
Total Real Estate
$135,900.00
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 002594
MYERS EDMUND G ESQUIRE
301 MARKET STREET
P O BOX 109
LEMOYNE, PA 17043
........ fold
ESTATE INFORMATION: SSN: 174-20-8373
FILE NUMBER: 2103-0140
DECEDENT NAME: REHRER JAMES D
DATE OF PAYMENT: 05/21/2003
POSTMARK DATE: 05/20/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 01/20/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $483.7O
TOTAL AMOUNT PAID:
$483.7O
REMARKS: STEPHEN F REHRER
C/O EDMUND G MYERS ESQUIRE
SEAL
CHECK#125
INITIALS: JA
RECEIVED BY'
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF 'rNDZV~DUAL TAXES
TNHERTTANCE TAX DIVTSTON
DEPT. 180601
HARRISBURG, PA 1711~-0601
EDNUND G NYERS
JOHNSON ETAL
PO BOX 109
LEHOYNE
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF ZNHER/TANCE TAX
APPRA/SEHENT, ALLO#ANCE OR DISALLO#ANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
. ~ DATE 07-07-2003
~i'~,: ESTATE OF REHRER
DATE OF DEATH 01-20-Z003
FZLE NUNBER 21 03-0140
,JUL 11 ~l :28 COUNTY CUMBERLAND
ACN 101
Amount Remitted
REV-ISII7 EX &FP (01-05)
JANES D
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE I1~ RETAZN LOWER PORTION FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF REHRER JAHES D FILE NO. 21 03-0140 ACN 101 DATE 07-07-2003
TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATZON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) (3)
~, Nortgages/Notes Receivable (Schedule D) (q)
$. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expanses/Adm. Costs/Nisc. Expenses (Schedule H) (9)
10. Debts/Hortgage Liabilities/Liens (Schedule 1) (10)
11. Total Deductions
12. Nat Value of Tax Return
135/900.00
3/794.15
.00
.0o
91/163.03
.00
.0o
(8)
17,852. O0
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
15.
1~.
NOTE:
230,857.18
3,425.75
(11) 21.277.75
(12) 209,579.43
Charitable/Governeental Bequests; Non-elected 9115 Trusts (Schedule J) (13)
Net Value of Estate Sub,act ~o Tax (1~)
Zf an assess;ent was issued previously, lines 14, 15 and/or 16, 17,
reflect figures that lnclude the total of ALL returns assessed to date.
.00
209,579.43
18 and 19 will
TOTAL TAX CREDIT
BALANCE OF TAX DUE
~NTEREST AND PEN.
TOTAL DUE
( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
9,431.07
.00
.00
.00
ASSESSNENT OF TAX:
15. Amount of Line 1~ st Spousal rats
16. Amount of Line 1~ taxable at Lineal/Class A rate
17. Amount of Line lq at Sibling rate
18. Amount of Line lfi taxable st Collateral/Class B rate
19. Principal Tax Due
TAX CREDZTS:
PAYNENT KECEZPT OISCOUNT
DATE NU~ER INTEREST/PEN PAID (-)
04-11-2003 CD002439 447.37
05-20-2003 CD002594 .00
8,500.00
483.70
AHOUNT PATD
(is) .00 x 00 = .00
(16) 209,579.43 x 045 = 9,q31.07
(17) .00 X 1Z = .00
(18) .00 x 15 = .00
(19)= 9,431.07
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 11, 1981 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the leafu! Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 25 of Z000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, ahich ems not requested on the Tax Return, amy be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I:SI$). Applications ere available at the Office
of the Register of Mills, any of the Z:5 Revenue District Offices, or by calling the special gq-hour
ansaaring service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-4q7-$010 (TT only).
Any party in interest not satisfied with the appraisement, alloaence, or disalloeance 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 171Z8-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factua! errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 17lie-0601
Phone (717) 787-6505. Sas page 5 of the booklet "Instructions for inheritance Tax Return for a Resident
Decedent" (REV-1501) for an exptanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (SX) discount of
the tax paid is allowed.
The 1SI 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. Thls 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 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 l, 1982 bear interest at the rate of
six (61) percent per annum calculated at a daily rate of .00016~. 211 taxes ahich became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year aith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through 2003 ars:
Interest Da ily interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rata Factor
1982 ZOZ . O 005~,8 1987 91 . O002q7 1999 77. .000191
1983 16Z . 000~,:58 1988-199X 117. .000301 ZOO0 87. .000219
198q 111 .000301 1991 9X .000247 2001 91 .000247
1985 1:57. .000:556 1993-1994 71 .000192 ZOOZ 61 . O0016q*
1986 107. .000274 1995-1998 92 .0001~.7 Z003 57. .0001:57
--Interest ls calculated as follows:
/NTEREST = BALANCE OF TAX UNPATD X NUIIBER OF DAYS DELTNQUENT X DATLY /NTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to flfteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
{EV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
COMMONVVEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
~)ECEDEN'FS NAME FILE NUMBER
James D. Rehrer 2103-0140
REVIEVVED BY ACN
ANITA MCCULLY 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
E 12 The value of this item has been suspended from the appraisement of the return until the
final value can be determined. A supplemental return must be filed when the value of
the suspended item is determined.
Row Page 1
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM
YEARLY UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: JAMES D. REHRER
Date of Death: January 20, 2003
Will No.: 21-03-00140 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 (Civil Action - Asbestos Lawsuit - still in litigation
Schedule E, Item 12 - could be years before any
settlement is reached, if any).
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 X
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 X
The Executor was the sole beneficiary.
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:
99 ";" 9- gq~ fO.
Capacity:
Signature
Edmund G. Myers
Johnson, Duffle, Stewart & Weidner
301 Market Street, P.O. Box 109
Lemoyne, PA 17043-0109
Address
(717) 761-4540
Telephone No.
Personal Representative
X Counsel for Personal Representative