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HomeMy WebLinkAbout04-0718 Estate of also known as Social Security No. /~, PETITION FOR PROBATE and GRANT OF LETTERS Ruth~Shughart No 21-04 '~B To: Register of Wills for the County of Cumberland in the 208-68-6992 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the executrix in the last will of the above decedent, dated Oct. 4, 1988 and codicil(s) dated N/A named (state relevenat circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland with her last family or principal residence at 4 E. Yellow Breeches Road, Dickinson Township, Cumberland County (list street, number and municipality) County, Pennsylvania, Decedent, then 98 years of age, died July 18,2004 at Dickinson Township, Cumberland Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: No Exceptions Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Fa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: $ $ $ $ unestimated Total: unestimated Mary l~. Finkenbinder 358 McAllister Church Road Carlisle PA 17013 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary . . . Cb . . . (testamentary; adm~ntstrat~on e~:~.a~'; adnit~strat~r~t.b.n.c.t.a.) thereon. ~ ~ ~-~ ['q ~'~ OATH OF PERSONAL REPRSENTATIVE COMMONWEATLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate accord, ing to law. Sworn to or affi ~r~e~and subscribed before me this~r- day of -- &.~.r~.~t~ , July, 2004 ,. ...... (~. ~A9~ 3_I Register Register of\\Tills of Cumberland County STATUS REPORTu:NDERRULE 6.12 Name of Decedent: ,k'~~ Date ofDeath: ~ 7' / ~ ,;;'61,Py ;2/ -- tJ1/ ,-" e /' /8 4- -);f<<d~,Q-t- J Estate 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 ~hy;ther administration of the estate is complete: Yes Q1 No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did ~sonal representative file a final account with the Court? Yes ~ .No 0 b. The sep~te Orpha)as' Court No. (if any) for the personal representative's account 15: /J/ il , c. Did the personal representative state an account informally to the parties in interest? Yes U No U c. Copies of receipts, releases, joinders and approval offonnal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report Date:yfu'N' C at;, oZ.a)6' %~~ Signature ,.'7"~~ C:1 L ) ~5& ft'""" -ZJ, /, '~<.C N~ ..J~? ."Yt, N8-ff/I~/t/A- ~/, /.~ ;-,r/c. /' fr /' 7.1 ~'/,5 Address '7/7- 2Yj- <r5)/r Telephone No, ('.....1 I I Capacity: 0 Personal Representative G-cOllilSel for personal representative \ .!\. l"'~j ,r No. 21-04 Estate of Ruth B. Shughart , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~Lkct xx.~ ~ 20 C~- , in consideration of the petition on the reverse side hereof~atisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated_ Oct. 4, 1988 described therein be admitted to probate and filed of record as the last will of Ruth B. Shughart and Letters Testamentary are hereby granted to Mary B. Finkenbinder FEES Probate, Letters, Etc. Short Certificates(l ) Renunciation Register ;f Wills~ Stephen D. Tiley #32318 ATTORNEY (Sup. Ct. I.D. No.) 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDRESS (717) 243-5838 PHONE Estate of Also known as OATH OF NON-SUBSCRIBING WITNESS , Deceased (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that (one of ~e subscribing ~messes to) the codicil/Mil presmted h~ewi~ ~d ~t ~ believes ~he si~a~e on t~e~odiciVMll is ~ the ~d~fing of ¢~ ~ ~ n~ & ~t~he beef ~ ~owleage and belief. < (Name) (Address) Sworn to or ~firr~edr~d subscribed Before me His 13~"4 '~ ' daT~)f OATH OF SUBSCRIBING WITNESS Estate of A"c~'r ~,' Also known as Deceased (each) a subscribLng witness to the will/codicil presented herewith, (each) being duly qualified according to law, depose(s) and say(s) .....W t.,~3 5' present and saw , the testatr~ , sign the same and that ,5~ signed as a wimess at the request of the testatr",.~ in her~ presence and (in th~l~resence of each other) (in the presence of the other subscribing witness(es). (Name) (Ad.ess) Sworn to or affirmed~al~d subscribed Before me this ,~ ,.tat day of For the Register ~ [ p[~,~t.~ ! (Name) (Address) his is to certify that the information here given is correctly copied fronl an original certificate of death duly filed with me as l.ocal Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 10589212 NO. Local Registrar C ~ hJ C> COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH 358 M~ltster ~ur~ Pa 17013 21, 2004 Salem 219 N. E] LAST WILL AND TESTAMENT I, RUTH A. SHUGHART, of South M%ddleton Township, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills by me at any time heretofore made. FIRST. I direct all my just debts and funeral expenses, including all inheritance taxes that may be assessed against my estate, be fully paid and satisfied out of my estate by my personal representative hereinafter named as soon as conveniently may be done after my decease. SECOND. I direct my Executrix hereinafter named to coupe ~1 'm estate, real and personal, whatsoever and wherever situate in~.~ash teit publia or prlvatemle or sales at the best price or prices obta~ble her~ discretion. ~HIRD. I give, devise and bequeath all of my estate in eq~ sha~s to my ~ _(SEAt) Signed, sealed, published and declared by the above name~ Testatrix, Ruth A. Shughart, as and for her Last Will and Testament, in the presance of us, who, at her request and in her presence and in the presence of each other, ha~e hereunto subscribed our names as witnesses thereto. CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: RUTH A. SHUGHART Date of Death: JULY 14, 2004 Will No. Admin. No. 21-04-0718 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: Name Address. Paul H. Shughart Herbert B. Shughart Anna R. Myers Mary B. Finkenbinder Phyliss A. Rynard Larry E. Shughart Dorothy E. Wolfe 357 McAIlister Church Road, Carlisle PA 17013 R.D. #1, Blain PA 17006 227 West North Street, Carlisle PA 17013 358 McAIlister Church Road, Carlisle PA 17013 2444 Ritner Hwy, Carlisle PA 17013 4 E. Yellow Breeches Road, Carlisle PA 17013 2271 Ritner Hwy, Shippensburg PA 17257 Deceased R. Fred Shu(~hart William F. Shughart 605 Roxbury Road, Newville PA 17241 (only child of R. Fred Shuahart) Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NO EXCEPTIONS Date: October 4, 2004 ~- ~ NAME: ~' ~ '~' ADDRESS: Steohen D. Tiley 5 South Hanover Street Carlisle. Pennsylvania 17013 Capacity: Personal Representative X Counsel for Personal Representative COMMONW6ALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0801 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 00447O TILEY STEPHEN D ESQ 5 S HANOVER ST CARLISLE, PA 17013 ESTATE INFORMATION: SSN: 208-38-6992 FILE NUMBER: 2104-071 8 DECEDENT NAME: SHUGHART RUTH A DATE OF PAYMENT: 10/06/2004 POSTMARK DATE: 1 0/06/2004 COUNTY: CUMBERLAND DATE OF DEATH: 07/18/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,000.00 REMARKS: CHECK# 97 ' SEAL TOTAL AMOUNT PAID; INITIALS: JA RECEIVED BY: ~3,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS JNe. 200.00 (\ :?'t>. ~5.()O l:i l\'5'~EV-1500 tl:Z'Z5 INHERITANCE TAX RETURN RESIDENT DECEDENT . 217 REV.1500 EX{6-00} OFFICIAL USE ONLY v-- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 FILE NUMBER 21-04-0718 COUNTY CODE yeAR NUM8ER !z w fil (J w c DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL) Shu hart Ruth A. DATE OF DEATH (MM-OO.YEAR) SOCIAL SECURITY NUMBER 208-38-6992 DATE OF BIRTH (MM-DO-YEAR) THIS RETURN MUST BE FILED IN OUPLlCATE WITH THE 711812004 512511906 (IF APPLICABLE) SURVIVING SPOUSE'S NAME {LAST, FIRST, AND MIDDLE lNlTlAl) REGISTER OF WILLS SOCIAL SI;CURrTY NUMBER I!! lI:S;~ "~" w&o "'~~ "~m ~ < o 1. Original Return 0 2. SUJ'plemenlal Return 03. Remainder Return (date 01 death pnorta 12.-13.-82.) o 4. l.imited Estate D4a. Future Interest Compromise (date of death after 12-12-62) 05. Fedellll Estate Tax Return Required [R] 6. Oecedef\t Died Testale (.4.\\ach copy of Will) 0 7. Decedent Maintained a Living Trust (Attach copy of Trust) 8. Total Number of Safe Deposit BalteS D 9. l.itigaliOl1 Proceeds Received 010. SpoUQI Poverty Credit (date of<leatll between 12-31:91 and 1-1.9!)) 011. Election to tax under $ec. 9113(A) (Attach 8ch 0) THIS SECTION MUST BE COMPLETEO,'ALt.l::ORRESPOrfllENOEANDOONFlliElI1'iAL TAX. INFORMATION SHOUL-DBE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Ste hen D. Tile 5 South Hanover Street FIRM NAME (If Applicable) Carlisle, Pennsylvania 17013 Fre & Tile TELEPHONE NUMBER 717-243-5838 I- Z W C Z o 0- "' W '" '" o (J 1. Real Estate (Schedule A) (1) NONE (2) NONE (3) NONE (4) NONE OFFICIAL USE aNt Y f''',.) , ."\ 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, P~rtnershjp or Sole-Proprietorship C/."\ 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bani<. Deposits & Miscellaneous Personal Property (Schedule El 79,068 -.:J (5) (6) NONE r~"? z c ;:: ~ " I- 0: '" o w '" 6. JoinUy Owned Property (Schedule F) Dseparote Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) NONE 1'""') U'i 8. TOTAL GROSS ASSETS (total Lines 1-7) (6) 79,068 9. Funeral Expenses & Administrative Costs (Schedule Hl (9) 15,978 10. Debts of Decedent, Mortgage Llabilitles, & Liens (Schedule I) :10) NONE 11. TOTAL DEDUCTIONS (total Lines 9 & 10) (11) 15,978 63,090 12. NET VALUE OF ESTATE (Une 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an erection to tax. has not been made (Schedule J) (12) (13) (14) 63,090 14. Net ValueSublect to Tax (Une 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. AmOUf\t of Line 14 taxable at the spousal tax Z rate ,or transrers ul'\d&l' Sec.9116 (a){1.2) x .0 (15) Q I- 16. Amount of Line 14 taxable at lineal rate 63,090 X .O~ ~ (16) '" 0- :! 17, Amount of Une 14 taxable at sibling rate X .12 (17) 0 (J ~ 18. Amount of Line 14 taxable at collateral rate X .15 (18) I- 19. Tax Oue (19) 2,839 2,839 20.'x1 (;P"'edW" ~ "tRtL.!t > > BESUREtOANSWERAL(;tIUEStl()tlSoNRIM~RSE,SiDE AND RECHECK MATH < < ece ents omplee ress: STREET ADDRESS 4 E. Yellow Breeches Road Shuohart Ruth A. CITY I:TATE IZIP Carlisle PA 17013 217 o Shughart, Ruth A. d C I t Add Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 3,000 158 TotafCredits(A.+B+C) (2) 3. InteresVPenalty if applicable D. Interest E. Penalty 208-38-6992 2,839 3,158 Total Interest/Penalty (0 + E) (3) 4. If l.ine 2 is greater Ihan Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Pag. 1 Line 20 to request a refund (4) 319 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT ," '.' ,,:;:~,::';~t~,)/"',",~';;::~";3';;J:",.:';::,;:~t,,":').:":.;' ',/,<\'~"<,::::"; ",;:',; , PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS ,. Did decedent make a transfer and: a. retain the use or income of the property transferred; Ves o o o o o o o No o o o o o o o IF THE ANSWER TO ANY Of THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. b. retain the light to designate who shall use the property transferred or itS income; c. retain a reversionary interest; or 2. d. receive the promise for life of either payments, benefits o( care? If death occurred after December 12,19B2,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 A.ccaunt, annuity or other non.probate property which contains a beneficiary designation? Under penalties of perjury, I declare that J have examined this return, indudlng accompanying schedules and statements, and to the best of my knowledge and belief, it \s true, and comDlete. Declaration of orecarer other lhan the personal representative ls based on an Information ofwhlch preparer has any knowledge. SIGNATURE OF PERSON PONSIBLE FOR FILING RETURN 13. '~</ OATE (it' :L 5. ;). 0 0 5 358 McAlister Church Road. Carlisle, PA 17013 SIGNAT OTHER THAN REPRESENTATIVE A - '-:2' AD RESS 5 South Hanover Street, Carlisle, fA 17013 For dates of death on or after July 1, 1994 and before January 1, 1995, the lax rate Imposed on the net value of tran&fers to or for the use of \he surviving spouse Is 3% 172 P.S. Section 9116 (a){1.1)(iJl. For dates of death on or after January 1, 1995. the lax rate imposed on \he nel value of transfers to or for the use of the surviving spoose Is 0% 172 P.S. Section 9116 (a)(1.1)(II)). The statute does nol exempl a transfer to a SUrviving spouse from tax, and the statutory requirements for dlsdosure of assets and filing a tax return are still applicable even if the surviving spouse is the only benefICiary. For dates of death on Of after July 1, 2000: The tax rate imposed on the net value Of transfers from a deceased child twenty-one years of age Of 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. Section 9116(a)(1.2)}. ?J-~:r-- 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. Section 9116(1.2) {72 P.S. Section 9116(a}(1l\. The \ax rale imposed on the net value oflransfers to or for the use of the decedent's siblings is 12% [72 P.S. Section 9116(a)(1.3)J 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, AT REV.150a EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Shughart. Ruth A. FILE NUMBER 21-04-0718 lI\d\K:Ie thll plWMldr.allltlgallon;mj lhellale ll1e proc.eeds were l'8CeIIIed by the estate. Au.. PROPERTY JOINTL Y-OWNED WITH THE RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH M& T Bank Checking Account #437670 7.424 2. M& T Bank Savings Account #015004198250696 Accrued interest to the date of death. 71.606 10 3. Refund. Michael J. Camlinde & Associates. Inc. 28 TOTAL (Also enter on line 5 Recanitulation' $ (If more space is needed. insert additional sheets of the same size) 79 068 ,/ p. ! m M&TBank 499 Milchen Road. MillsboJO, DE 19966 Milil Code DE-MB-J2 Pbon. (888) 5024349 Fa,< (302) 934.2955 August 10, 2004 Fax: 717-243-6441 Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, Pennsylvania 17013-3385 Re: Estate of: Ruth A. Shuf!hart Social Security: 208-38-6992 Date of Death: Julv 18. 2004 Dear Sir or Madam: Per your inquiry dated August 2, 2004, please be advised that at the rime of death, the above-named decedent had on deposit with this bank the following: I. Type of Accoun/ Checking Account Account Number 437670 Ownership (Names qf) Ruth A Shughart Mary B Fin/renhinder, POA Opening Date 9/J!67 Balance on DOle of Death $7,423.60 Accrued/nterest TOlal $ 0.00 .S7:42f60--.--------.-- -. - - ------... 2. Type of Account Savings Account Account Number 015004198250696 Ownership (Names oj) R1IIh A Shughart Mary B Finkenbinder, POA 9/12/0/ Opening Date Balance on Dale of Death $71,605.61 Accrued Interest TOlal $ 10. 00 -'SfW5.6J-- ----.--.-.- -------.--- Please be advised, tbere "''as no safe deposit box found for the above decedent. For further account information, regarding ownersbip, closures andloT reimbursement of funds, please caJJ the High Street Carlisle Office 717-240- 4536. Sincerely, .~.>;?t/C'i'?- Nancy Clagen Records Manag~ment 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYlVANIA INHERITANce TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF ShuQhart, Ruth A. FILE NUMBER 21-04-0718 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman Roth Funeral Home, Inc. 7,368 2. Carlisle Memorial Service, Inc., monument lettering 183 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal R.epresentative (s) Social Security Number(s) I EJN Number of PefSonal Representative(s) Street Address City State Zip Year{s) Commission Paid: 2. Attorney Fees 3,950 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Larrv E. ShuQhart Street Address 4 East Yellow Breeches Road City Carlisle State P A Zip 17013 Relationship of Claimant to Decedent Son 3,500 4. Probate Fees 128 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Checks Cleared after death, M& T Bank Account #437670 540 8. Country Butcher Shop, for funeral service/reception supplies 105 9. Cumberland Law Journal, Advertising Grant of Lellers 75 10. The Sentinel, Advertising Grant of Lellers 129 TOTAL IAlso enter on line 9 Recaoitulation $ 15978 Debts of decedent must be reported on Schedule I. (If more space is needed, insert additional sheets of the same size) 217 REV-1513 EX + (g.OO) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DeCEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Ruth A. Shuohart 21-04-0718 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON/S' RECEIVING PROPERTY Do Not List Trusteels' OF ESTATE I. TAXABLE DISTRIBUTIONS pncJude outright spousal distributions. and transfers under Sec. 9116 (a) (1.2)] 1. PaulH.Shughart 357 McAllister Church Road Carlisle PA 17013 San 118 residue of estate 2. Herbert B. Shughart R.D.1 Blain PA 17006 Son 118 residue of estate 3. Anna R. Myers 227 W. North Street Carlisle PA 17013 Daughter 118 residue of estate 4. Mary B. Finkenbinder 358 McAllister Church Road Carlisle PA 17013 Daughter 1/8 residue of estate 5. Phyliss A. Rynard 2444 Ritner Highway Carlisle PA 17013 Daughter 1/8 residue of estate 6. Lanry E. Shughart 4 E. Yeilow Breeches Road Carlisle PA 17013 Son 1/8 residue of estate 7. SEE THE ATTACHED SHEET 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 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If mare space is needed, insert additional sheets of the same size) "ATTACHMENT TO SCHEDULE J" 7. DOROTHY E. WOLFE 2271 RITNER HIGHWAY CARLISLE PA 17013 DAUGHTER 1/8 Residue of Estate 8. William F. Shughart 60S Roxbury Road Newville PA 17241 Grandson 1/8 Residue of Estate LAST WILL AND TEST~ENT It RUTH A. SHUGHART, of South Middleton Township, Cumbe~land County, Pennsylvania, being of sound mind, me~ary and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills by me at ~ny time heretofore made. FIRST. I direct all my just debts and funeral expenses, including all inheritance taxes that may be assegsed'agalnst my estate, be fully paid and satisfied out of my estat~ by my:p~rsonal: rep~e~entative hereinafter named as soon as conveniently may be done after my decease. SECOND. I direct my E~ecutrii he~efnafter named to convert all of my estate, real and personal, whatsoever and wherever situate, into cash at either public or private &lIe or sales at the best: pri,ce or prices obtainable in hat: discretion. THIRD. r gi,ve, devise and bequeath all of my estate in equal shares to my eight (8) children, share and share alike, or to their issue if any of them should predecease me. LASTLY, I nominate. constitute and appoint my daughter, Mary B. Finkenbinder, Executrix, of this my Last~il1 and Test~~~~t In the event the said Mary B. Finkenbinder should predecease me, resign, tenouq~e) refuse or beutiable to serve . for any mason or should die before my estate is fully admdnJstere~,then in any of those events, I nominate, constitute and. appoint my daughter".A.nna R. Myers, success,or Executrix, of this my Last Will and Testament. My persq.n,al representative shall serve in this cr s:ny, other Jurisdiction wi.thout giving any"ba:c.d whatsoever. IN WITNESS ~EREOF, I have hereunto, ~t IllY hand and' seal thiS J{t:i, day of \':i'{~":~ '~f~':;.;': ,',c ~ :-.; ',> -' '.:" .\, , " ;""'4~T0~, " ft:'1!. '< d#.i; '[ ,': ~{1~i fri<!IJi~~1if!&"_(sm) . ;,;:,'~~~' :',:/j~;;k:,:>;, \', '~'i(\~ l~:,; '..:, ":"",'. ..,.i ".:1\~._;..,~~:!~;~:~'~" ...:.-.,'" ~. i:S'i~e(fi'" s~.~te(h,.>pub11sh'~d' akdr~.ae~1d~~dhb~;'~'tli~;~~ij;;:J~':i:~~'ed:"T~s,t~trix. Ruth A,. Shughart, as and: for her Last Wl1~ an4.:,,'l;~.~tament, in the presence af us, who. at and. 11\ hel: pres~Ilc~>:,a:n.4 :m.,:';.:iiJie P'te.~nce afea.chothe't;'J:1Clve hereunto our ""mes.as Witit.~..S,"thu~~~t; 'f1$rt4/......... '-4;.0; .... .' .hjii;ft ,i;'/,Ja. .. .... \ /.~ '. 'Ji~t:. -I';'~~L~~f" . '. .. .....~.... .~it.,/clu;.(J1..~ _ \\A...n..', "','...,, ....>; 1988.. )"- .:' ?~lt..\.,..~.:., _ .$~~/".f' .". . }.~j.:t.' . ~;:.T'...,.,: X'<''t,... . ~'~'}::f~~t::, ;~<::::;;. ~~\"~<'~i" '~~~;~Jt~~J1~~i:;~iy f1....-r.J1JJI>) "",, "i"" "c., FREY & TILEY ATTORNEYS-AT-LAW 5 SOUTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013 ROBERT M. FREY OF COUNSEL STEPHEN D. TILEY ROBERT G. FREY TELEPHONE (717) 243-5838 FACSIMILE (717) 243-6441 February 16, 2005 Commonwealth of Pennsylvania Department of Revenue Dept. 280601 Harrisburg, PA 17128-0601 C~', Re: Estate of Ruth A. Shughart File No. 21-04-0718 ~") Dear Sir or Madam: r",,) Ui Enclosed please find an inheritance tax return for the above referenced estate. On Schedule "H" of the Return a family exemption has been claimed by Larry E. Shughart, whose address is 4 E. Yellow Breeches Road, Carlisle, PA 17013. Ruth A. Shughart lived with her son, Larry E. Shughart, for a little less than one year prior to her death. Previous to that, the decedent was in a hospital and then nursing facility for a few weeks. Prior to that, she resided with her daughter, Mary B. Finkenbinder, for approximately two and one-half years. Mary Finkenbinder resides at 358 McAlister Church Road, Carlisle, PA 17013. You will see that that is the same address as that of the decedent. In addition to being the Executrix of her estate, Mary B. Finkenbinder was the recipient of the decedent's Power of Attorney during her life, and managed her financial affairs, both during the time that the decedent resided with Ms. Finkenbinder, and thereafter when the decedent resided with Larry Shughart. It was, therefore, convenient to continue to maintain the decedent's address at the home of Mary B. Finkenbinder, who was managing her affairs. This letter constitutes an explanation for the difference in address between the decedent and the party claiming the family exemption, pursuant to your regulations. Sinc~~~ly 1o~s, <' ~.7~ v Stephen D. Tiley SDT/II Encls. cc: Jane Adams, Esquire Ms. Mary B. Finkenbinder \)' Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy KirnS.Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717}240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 225 2/16/2005 RUTH A. SHUGHART 21-2004-0718 STEPHEN D. TILEY, ESQ. 5 SOUTH HANVOER ST JA CARLISLE, PA 17013 Qty 1 Fee Description Additional Probate Fee 85.00 Total $85.00 Total: $85.00 Checks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you. FIRST AND FINAL ACCOUNT OF MARY B. FINKENBINDER, EXECUTRIX OF THE LAST WILL AND TEST AMENT OF RUTH A. SHUGHART, LATE OF WEST PENNSBORO TWP., CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED DATE OF DEATH: LETTERS TESTAMENTARY ADVERTISED: July IS, 2004 CUMBERLAND LAW JOURNAL OctoberS, 15,22,2004 THE SENTINEL October 6, 13, 20, 2004 PRINCIPAL RECEIVED -) Accountant charges herself with the following principal amounts received: Date ':':..J 2004 18-Jul M&T Bank Checking Account #437670 7,~.60 18-Jul M&T Bank Savings Account #015004198250696 Balance on Date of Death: $71,605.61 Accrued Interest to Date of Death: $10.00 Total value on Date of Death: 21-0ct Refund, Michael J. Camlinde & Associates, Inc. 71,615.61 28.40 TOTAL PRINCIPAL RECEIVED 79,067.61 INCOME RECEIVED Accountant charges herself with the following income amounts received: Date 2004 12-Aug M&T Bank, Savings Account 15004198250696 41.71 Page 1 II-Sep M&T Bank, Savings Account 15004198250696 48.41 I-Oct M&T Bank, Savings Account 15004198250696 33.99 29-0ct Interest earned on estate checking account #9834721442 5.52 29-Nov Interest earned on estate checking account #9834721442 5.76 29-Dec Interest earned on estate checking account #9834721442 5.57 2005 28-Jan Interest earned on estate checking account #9834721442 5.57 TOTAL INCOME RECEIVED 146.53 DISBURSEMENTS Accoutant claims credit for the following amounts paid: Date 2004 18-26-Jul 28-Sep 28-Sep 28-Sep 28-Sep 28-Sep 28-Sep Checks cleared after death, M&T Bank Account #437670 540.00 183.00 7,368.04 Carlisle Memorial Service, Inc., for Monument Lettering Hoffman Roth Funeral Home, Inc., for funeral services Country Butcher Shop, for funeral service supplies 105.25 Register of Wills, Agent, for payment on account of Inheritance Tax 3,000.00 Frey & Tiley, Reimbursement for probate fee advanced to Register of Wills 128.00 Frey & Tiley, Reimbursement for advance to Cumberland Law Journal for advertising grant of letters testamentary 75.00 Page 2 2005 21-Jan 21-Jan 16-Feb 16-Feb 16-Feb 16-Feb 16-Feb 16-Feb Frey & Tiley, Reimbursement for Advertising grant of letters testamentary in The Sentinel Register of Wills, for filing fee for Inheritance Tax Return Reserve for 2004 Pennsylvania Fiduciary Income Tax Register of Wills, for filing of Account Frey & Tiley, Attorney's Fee Family Exemption to Larry E. Shughart Appalachian Orthopedic Center, LTD. Refund anticipated from Pennsylvania Department of Revenue for overpayment of inheritance tax TOTAL DISBURSEMENTS RECAPITULATION Total Principal Received Total Income Received Total Receipts Less Total Disbursements Balance for Distribution Page 3 129.47 15.00 4.02 130.00 3,950.00 3,500.00 13.64 (319.00) 18,822.42 79,067.61 146.53 79,214.14 18,822.42 60,391.72 PROPOSED SCHEDULE OF DISTRIBUTION 1 Paul H. Shughart 357 McAllister Church Road Carlisle, PA 17013 1/8 Residuary Estate: 7,548.97 2 Herbert B. Shughart R.D. #1 Blain, PA 17006 118 Residuary Estate: 7,548.97 3 Anna R. Myers 227 West North Street Carlisle, PA 17013 118 Residuary Estate: 7,548.97 4 Mary B. Finkenbinder 358 McAllister Church Road Carlisle, PA 17013 118 Residuary Estate: 7,548.93 5 Phyliss A. Rynard 2444 Ritner Highway Carlisle, PA 17013 118 Residuary Estate: 7,548.97 6 Larry E. Shughart 4 East Yellow Breeches Road Carlisle, PA 17013 118 Residuary Estate: 7,548.97 7 Dorothy E. Wolfe 2271 Ritner Highway Shippensburgh, PA 17057 118 Residuary Estate: 7,548.97 Page 4 8 William F. Shughart 605 Roxburry Road Newville, PA 17241 1/8 Residuary Estate: 7,548.97 60,391.72 COMMONWEALTH OF PENNSYL V AN1A SS.: COUNTY OF CUMBERALND Before me, the undersigned officer, personally appeared Mary B. Finkenbinder, Executrix of the Last Will and Testament of Ruth A. Shughart, Deceased, who, being duly sworn according to law, desposes and says that the foregoing First and Final Account and Proposed Schedule are true and correct to the best of his knowledge, information and belief. 13\~ ~ary B. Finkenbinder Sworn to and subscribed before me this day of Page 5 I hereby cerllfy that written notice of the ftll"g 01 thi\I Account. and of the date. tlme and place whert the _ will be pr_ted to tha Court tor ..oI6,.I8lIoI. and of the _ clay to file written objel:tIon8 to I8id Account. h8I been given to every unpeId .Atoi!lllllll and to evilly other p8rllOn known to the accounl8nl to have or claim an intl!nl8t in the 8lIl8te 86 cred~or, beneficiary, heir or next of kin, ~ .. /'.7 7'/1 - ~~i; -" f / .... =~.E:- IS ~..l -< .8 .t> :::l ~fj~~~al ::I ,Q co ....'Si:l!i..U'" :E - '" Q) o =-"0" .!!l Q) co ...E.... la" >-:r:.:::~U;> So ~ i_ ~ ~ w:5C1)o~ O::l=~-~ .... .....J~....f"'-.C\J 0 -<0),.... c:..I u ~ ~.. ~ .-ch~<(t:' < ~ j'Se'~ ~ >- c a.. T'"" W <<l -t::- ea"" "::I >-ZIQ) ~~=U.e .. II: Ui Q) .EI~E-<..l _~ ..cl W o.s=..- c '" a:~'5~~ r;.. = "0 _.Q. ~ V1 LL~a5Ua. "0'-="5:= "0 Q) =,Q" ~.. ~ on ~ "==i, =- ... ~.- 8- "':s~::IO .!:l. ..clE-< 0 - r;..r;.. 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'0 ,~ \:0 g', [~(;; ~ (-- ~ ~'O \,::; - "'-''-'- ...-cr ,- ,. -- j., r~,: -;,_.--._~, ... --" ~ -. ~U ,~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '1'-" "c;rr,,-,,- _ NOTICE OF INHERITANCE TAX BUREAU OF lNOIVIIllIAL mtaA ,Uc:U Ui~FI(;,L ~RAISEHENT, ALLOIIANCE OR DlSALLOIIANCE lIHRlTlMCE TAX 01V1$1111 '.. -'OF DEDUCTIONS AND ASSESSI1ENT OF TAX PO BOX 2l!1D601 HARRISBURG PA 17128-0601 '* REV-l$47 EX AFP (D3-GSl r',.,"'" ~< <." .. - ,'). 02 .~ DATE ESTATE OF DATE OF DEATH FILE NU"'ER COUNTY ACN 04-Z5-2005 SHUGHART 07-18-2004 Zl 04-0718 CUMBERLAND 101 AIIo..,t R..ittllCl RUTH A STEPHEN Dell fEV FREY 8 TI LEY 5 S HANOVER ST CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... tllV-"1'!I:"'!f.m.m:W'.'trtJtm.!Ir.tr'fflrf~M!r.m.l""'lmM!lf:.'lrCt!l\l'D!!r.Mt'.............. ... DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SHUGHART RUTH A FILE NO. 21 04-0718 ACN 101 DATE :04-25-2005 TAX RETURN liAS: I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISU VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. 1..1 Est.t. (Schedul. A) 2. Stocks _ _. I_I. B) 3. Clos.ly Held stock/Partnership Inter.st (Schedule CJ 'I. Hort_sINot.s _.1_1. I_I. D) 5. c..wB_ hposib/Hlsc. P...__l p.......rty IS_dul. EJ 6. JOintly Owned P.......rty I_I. F) 7. Tr....f...s ISchsdula II) 8. Tot.l As_ts I ) CHANllED III (2) (5) 1'1) (5) (6) (7) .00 .00 .00 .00 79.068.00 .00 .00 (8) , i NOTE: T~ insure prope,.. erectl t ~o your ..count, _it ~ ""...r portion of this I fON ..ith your t... ...~t. i , 79,068.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. F""Mll Expen_s/Adll. Costs/Mlsc. Expen_s (Schedule HI (9) 18. Dsbts/Hort_. u"'lbti.s/usns I_I. IJ I1DJ .00 11. Totsl _tions Ill) ~.978 00 12. list V.lus of T... R.turn (12) f3, 090.00 15. ChIIrlt...ls/llo...........t.l _sts; Non-.l.ctllCl 9115 Trusts ISC......l. .J) (15) , .00 1'1. list V.lus of Est.t. S"'jsct to T... 11'1) f3,090.00 NOTE: If an ........nt was issued previou.ly, lines 14. 15 and/or 16. 17. 18 ~d 19 will r81'lllC't figur.s that include the total D1' ALL returns assessed to date. I ASSESSMENT OF TAX: ! 15. _t of Lins 1'1 .t Spousal rete IlSJ .00 X 00 = 16. _t of Une 1'1 t_l. .t UnssUC1.ss A r.t. (16) 63,090.00 X 045 = 17. _t 01' Line 1'1 .t SlbUng Nt. un .00 X 12 = 18. _t of Line 1'1 t......l. .t Coll.t.r.UCl.ss II ret. (18) .00 X 15 = 19. Prlnclp.l Tsx DuB (19)= 15,978.00 .00 IZ,839.00 i .00 i .00 IZ,839.00 DATE 10-06-2004 _ER CD004470 INTEREST/PEN PAID I-J 141.95 ANDUNT PAID 3,000.00 ~ TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 3,,141. 95 , 302. 95CR .00 302.95CR . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL IllIE IS LESS THAN $1, NO PAYIIENT IS REllUIRED. IF TOTAL IllIE IS REFLECTED AS A "CREDIT" ICR), YIllI !lAY liE DUE " REF\IHD. SEE REVERSE SIDE OF THIS FDRIt FOR INSTRUCTIONS.) BUREAU OF INDIVIDUA~TAXES ~ INHERITANCE TAX DIVISION PD BOX 280601 HARRISBURG PA 17128-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-16G1 E~ AFP (03-05) ~l , . DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-06-2005 SHUGHART 07-18-2004 21 04-0718 CUMBERLAND 101 RUTH A STEPHEN ,DrILEY FREY & TILEY 5 S HANOVER ST CARLISLE Anount R_l tt.d PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax pa~.nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ..............................................................................................................., REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF SHUGHART RUTH A FILE NO.21 04-0718 ACN 101 DATE 06-06-2005 THIS STATENENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATE. SHOWN BE~OW IS A SUNHARY OF THE PRINCIPA~ TAX DUE, APP~ICATION OF A~~ PAYNENTS, THE CURRENT BA~ANCE, AND, IF APP~ICAB~E, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-25-2005 PRINCIPAL TAX DUE: 2,839.00 PAYMENTS (TAX CREDITS): ) PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-06-2004 CD004470 141.95 3,000.00 05-16-2005 REFUND .00 302.95- TOTAL TAX CREDIT 2,839.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CA~CU~ATIDN OF ADDITIONA~ INTEREST. ( IF TOTA~ DUE IS ~ESS THAN $1, NO PA YNENT IS RElIUIRED. IF TOTA~ DUE IS REF~ECTED AS A "CREDIT" (CRI, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRN FOR INSTRUCTIONS. I One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/31/2006 TILEY STEPHEN DOUGLAS FREY & TILEY 5 S HANOVER STREET CARLISLE, PA 17013-3385 RE: Estate of SHUGHART RUTH A File Number: 2004-00718 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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 I, 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 is due by: 7/18/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberlanci COUTlLY - ~~'-=:l~~--- One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 5/31/2006 FINKENBINDER MARY B 358 MCALISTER CHURCH ROAD CARLISLE, PA 17013 RE: Estate of SHUGHART RUTH A File Number: 2004-00718 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 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 lS due by: 7/18/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel