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HomeMy WebLinkAbout03-0979 PETITION FOR PROBATE and GRANT OF LETTERS Estate of t~t~'/~' ~ l~'//~"~ No. c~//- ED.--~- also known as To: Register of Wills for the County of Social Security No. / ~ff ' .~2 - ~j4~6eceased._ D Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut in the last will of the above decedent, dated and codicil(s) dated ~eaetn/~' 4t'. in the (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cton~r/tma/ _County, Pennsyl,vania, with h~t'_ last family or principal residence at ~.qloo ~en~ Ct~te/~ /'(aa~. ~~t~ .~ (list strut, number ~d muncipality) Decendent, then ~/ yearsvf age, died ~~ ~/ , ~~Z., ExcePff~s f~llo~s' aecedent did not marry, w~ not ~v~ed ~d aia ~ot ffave a ~h[ld bom 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 ia Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa?) , Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully, re.quest(s) the probate of the last will and codicil(s) presented herewith and the grant of letters (testamem~ry; administration c.t.a.; administration d.b.n.c.t.a.) theron. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 'l COUNTY OF Ct,c~.(3ff'P-L/~M~ f ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of ti~e above decedent petitioner(s) will well~.~) .and truly~a~d..~ister the estate according to law. Sworn to or affirmed and subscribed ~ -L-~-~"/~c~'~.j ~ {before me th~ /c~ 7'A/ day of ~ /'~/ATt4 R~b~el~l~t~tt'" ~' Estate of , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW the reverse side hereof, satisfactory proof having be.~.~ presented before me, IT IS DECREED that the instrument(s) dated ,~%-~z.~..~,J ,-~ ~o ,~ described therein be admitt~ed to probate and filed of record as the last will of and Letters - J are hereby granted .~z~, in consideration of the petition on FEES ~or t~at e ~L_~etter s, Etc .......... rtificates( ) .......... fiation ................ TOTAL Filed . ~. x~-.~ .................... ADDRESS 7/?~ ~6 - o~o~ PHONE 1/24/2003 00:22 7177957473 SHIELDS PAGE 02 Th~ is to certify that the Lr~rmadon here given is correctly copied from an original ce~ficatc of death duly filed wkh rae as Local Kq~trar. The original cerfificam will be forward~ m the State Vital Records Office f~r permanent filing, WARNING: It lis Ille~l to duplloate this oopy by photoe~t or photograph. Fee for ~hi~ cer~, $2-00 P 9649834 NOV 0 12003 No. Date CERTIFICAT~ OF DEATH t,. Roxie J. Miller ~£em&le 98/,6 J& 10-31-2903 [ Harrisburg 2100 Bent Creek Road ~ ~ ~ ..... ._. ~Mechanicsburg, Pa. 17050 -~ ~ Walte~ G. Smith ~ ~elma Wiley. L~ ~,,th s ~-~-hn,,~h ~__.5.500 ~ertmville Rd. Enola. Pa. 17025 i~~'~~~~O~ 0I~'~1~~ ~~~-~.~ 1~;~-~ .......... :~~- ------ ~ .~.: ..... l~1~-05-2003 ~,~,~stminis~e~ Cemeter~ Carlisle. Pa. ~~. ~6~~~ X ..... ~ ............. I~,~~ ~m~ ~ ~ ......... ~~ ~ ........ ~ ...... , .... A ~ ~ ~,~l I I ,,- ~ _._,.~" ---~. :~.' ~. ... · .................................................................................................. ,_,., .., . .... REGISTER OF WILLS OF Ca ms~r~L~//b COUNTY OATH OF SUBSCRIBING WITNESS ~ a subscribing witness to th/~presented herewith,-(cach} being duly qualified according to law, depose(s) and say(s) that H~' present and saw the testat r-;X , sign the same and that ]4~ signed as a witness at the request of testat r}.~ in h--,-- presence and (in the presence of each other) (in the presence of the other subscribing witness(es)L Sworn to or affirmed and subscribed before me this /c~2 7''''' day of (Address) (Name) (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of codicil testat.~ of (one of the subscribing witnesses to) the will presented herewith and codicil that believes the signature on the will is in the handwriting of to the best of knowledge and belief. Sworn to or affirmed and subscribed before me this day of 19 Register (Name) (Address) (Name) (Address) REGISTER OF WILLS OF C~/~-~z,,~-~ COUNTY OATH OF SUBSCRIBING WITNESS tgD~ /~ I L yA/ ~ J/~C~EEI~ ~'aet) a subscribing witness to the ~ilL~presented herewith, ~ being duly qualified according to law, depose(s) and say(s) that .5~' present and saw , ¢~x/~ 3:. the testat.~,~ , sign the same and that ~.4~e signed as a witness at the request of testate;7 in h~v- presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this /2 ~ d~y of IM' NOTA,R,,IAL SEAL -] ~ Charles E. Shie,ds, I~1, ~ Public ~a~ Monroe Twp. Cumberland Coun~ J y C~m~on E~res ,June. 20~ 2004J (Address) (Name) (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of codicil testat of (one of the subscribing witnesses to) the will presented herewith and codicil that believes the signature on the will is in the handwriting of to the best of knowledge and belief. Sworn to or affirmed and subscribed before me this day of 19 Register (Name) (Address) (Name) (Address) his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local 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 9 6 4 9 8 3 4 Nov 0 2, 2oo No. cal Registrar Date Rev 2/e? COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH OF DECEDE.T,F,.St. M,dd,e. Las,, ISE× ISO ,ALBECUR, 'ZJ;;? ..... DArE OF DEAT., nth. D.y. ~. Roxie J. Miller [z female ~. 19~ 22 - 9846 ~. 10-31-2 3 AGE(kastB~ay) [ UNDERIYEAR [ UNDER1DAy ~ OATEOFBR/H ~ BRTHP~CE(Cya~ ~P~CEOFOEATH{gh~v~e-seei~s~ti~ono~r~e 00 I M~ths~ Days I H~m [ M~utas I (~th. Day, Year) [ S~te ~ F~eign Count~) I HOSPIT~: I OTHER COUN~ OF DEATH C ' I" I ' ~ ~ ~ ~ ~ (Spe~) U  ~, BORO. ~p OF D~TH ~ FACILI~ NAME (ff nm ins~tu~n, give slreet and nu~r) lWAS DECEDENT OF HtSP~{C ORIGIN? I~CE - ~e~n Indian, Slack, W~te, C . . No Yes If ~s, S~d~ Cuban, (S~) DECEDENTS USU~ OCCUPATION ~ KIND OF BUSINESS/INDUSTRY~AS DEC~DENT EVER N I DECEDENTS EDUCATiO~,I ;, i ........ , I ~o. wn[ t e 11a. I ~[] Itlb Sta~= ~,~4~11.- ~ E I (0-12) I ~4~s,) I I OECEDEN~S~lLINGAODRESS(S~eet, Cityffown. S~ta, ZipC~e)lOECE~EN~S 17a ~ [ 12 [ I . !~o!~d [15. 2100 Bent Creek Road [~[~¢&c~ .S~te r~. ~.ent 17c.~Yes, dec~ent,ved~ ~p Mechanicsburo Pa ]vnK~ I(~ mst~,~, ,~,~ m, ...... 16. ~ ~ · ~.vJv,I on omar side) 17b. County Cumber 18 ..nd~ ~nshp? ltd. ~ ~m~"9:~eg~"veeacma, ,~t* ~ t,. Walter G. Smith ~NFORMAN3'S NAME (Type/Print) 2o~ Rul-h S. R~d~hm~h METHOD OF DISPOSITION it tim cause of death. MOTHER*S NAME (Firsl, Middle. Maiden Surname) I~g. Thelma Wiley IINFORMANT'S MAILING ADDRESS (Street, Ctiy/Town, State. Zip Code) ,12°~' 5500 Wertzville Rd. gnola, Pa. 17025 .... State, Zip Code Ql,,b.'l~-05-2003I I-'-''----12~c.Westminister Cemeter~,~d. Carlisle, Pa. ~q SUCH LICENSE NUMBER NAME AND ADDRESS OF FACILITY 13 3 4 N 2 nd In~. ED 138182 ' 122c. Neumver Funeral Home Inc, Harris6ur~,' To the best of my knowledge, death occulted at the time, da e and place stated [ LICENSE NUMBER IDATE SIGNED (s,g,~,. ~d Tm) ........ , ~ · '~ I _ I(Mo~. Day. Ye,r) .... ! · .~ r.~ 123c. I ~1-~)1 TIME OF DEATH I DATE PRONOUNCED DEAD (Month, Day, Year) I WAS CASE REFERRED TO A MEDICAL EXAMINER/CORONER? : DUE TO (OR AS A tONSE~IENCE OF): DUE TO (OR AS A CONSEQUENCE OF):~ , DUE TO (OR AS A CONSEQUENCE CFI: Homicide Pending InvesfigaUon interval betweer onset and death IMMEDIATE CAUSE (Final disease or condiUon resulting in death).~ a. Sequentially list condibens b. i~ any, leading to latmediale [i Enter UNDERLYING CAUSE (Disease or injury Y.sl-! NoJ, a'l yes[] Nol--I DATE OF INJURY I TIME OF INJURY ~L~CE OF INJURY - Al home farm street, factor/, PART I1: Other significant ceadibons contributing to not resulting in the underlying cause given in PART I. Could not be determined Itn JURY AT WORK? I DESCRIBE HOW INJURY OCCURRED I Ye, E] NoEl [30c. i30d. CERTIFIER (Check only one) 'CERTIFYING PHYSICIAN (Physician ce~f'/ing cause of death when another physician has onounced death and c~m eted em 23 TO the beet of my kJlOWtadga, delth occurrld due ,o the causal(a) and manner a~ alaJ~e~ .............................. .¢. ............... { ................. E *P~R_?~O~UNC. IN~G AND CE.R .TIFYI .NC PHYSICIAN (Physician both pronouncing death and cerli~ing to cause of death) ~o me i~el el my Knowle<~ge, aeath occurred at the time, data, and place, and due to the causes(i) end manner al stated ...................... F- 'MEDICAL EXAMINER/CORONER On thi billl of examination andl(x Invaaflgatlon, In my opinion, death occurred at the lime, date, and place, and due to lhe causal a and 31a~annef aa ataled ............................................................................................. . .................. [] ILOCATION (Street, Cily/Town, State) 30f. 3lb. / ~¢-~ ~e'~~ - LICENSE NUMBER DATE SIGNED (~on~ay. Year) ~ME AND ADDRESS OF PER~N WHO CObPLETED CAUSE OF O~TH (It~ 27) Ty~ P~ =YqTOVal(~ ~t , ~o~ ~. I~o~~ DATE FILED (Month. bay. Year) ' LAST WILL AND TESTAMENT OF ROXIE J. MILLER I, ROXIE J. MILLER, currently of Silver Spring Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. I make the following specific bequests: Ao To my trusted friend, RUTH RADABAUGH: recliner, vanity bench, hassock, night stand, clothing (to be delivered to the Salvation Army), three-way light, picture of the Last Supper, folding table, afghans, alarm clock, bath chair, radio, walker, and Bible. To my trusted friend, STELLA BRANDT: green chest and contents, cardboard set of dramas in white color, quilt and blanket, trash container, television and stand, tape player and tapes, ceramic birds, and red bird rug. In the event that either of them fails to survive me, then the items above shall go to the other who does survive me. In the event they both fail to survive me, then these bequests shall lapse and the items shall become part of the residue of my estate. Any fees, commissions, death taxes and the like due upon the value of these items, shall be first paid from the residue of my estate. Co I make it known hereby that the wall clock is the property of Stella Brandt and has been loaned to me and that the blue chair is the property of Bob and Connie Horst and it has been loaned to me. Accordingly, those items should not be claimed nor assessed as a part of ny estate. 2a. All the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, I give, devise and bequeath to be divided and distributed, after the payment of all bills, charges, expenses, fees, death taxes and the like that may be due by or upon my estate, as follows: to my nephew, JAMES W. SMITH, per stirpes currently of 4400 Linda Street, Vermillier, Ohio 44089, twenty (20%) per cent. to my trusted friend, RUTH RADABAUGH, per stirpes, currently of Hampden Township, Cumberland County, Pennsylvania, ten (10%) per cent. to my trusted friend, STELLA BRANDT, per stir_Des, currently of Enola, Cumberland County, Pennsylvania, ten (10%) per cent. D. to the SALVATION ARMY, ten (10%) per cent. Eo the balance to St. Paul's Lutheran Church, 6839 Wertzville Road, Enola, Cumberland County, Pennsylvania, one-half (1/2) of this gift shall be paid to or credited for the benefit and use of the "Willing Workers" Group. The other one-half (1/2) may be used as deemed best for the benefit of the Church and Congregation. I nominate, constitute and appoint my trusted friend, RUTH RADABAUGH to be the Executrix in its place and stead. In the event that she is unable or unwilling to act as Executrix, I appoint my trusted friend, STELLA BRANDT to be the Executrix in her place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ttt~ day of ~ ., A.D. 2002. RoxIE J. MILLJ' (SEAL) Signed, sealed, published and declared by the above-named ROXIE J. MILLER, as and for her Last Will and Testament, in the presence of us, who at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. CHARLES E. SHIELDS III ATTORNEY-AT-LAW 6 Clouser Road MECHANICSBURG, PA 17055 CERTIFICATION OF NOTICE UNDER RUI JE 5.6(a) Name of Decedent: Date of Death: Will No. Roxie J. Miller October 31, 2003 Admin. No. 21-03-0979 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 December 3, 2003: Nallle Ruth Radabaugh Stella Brandt James W. Smith Tamam Smith Gerald Neidigh The Salvation Army St. Paul's Lutheran Church Attorney General's Office Address 5500 Wertzville Road, Enola, PA 17025 1014 Dogwood Lane, Enola, PA 17025 4400 Linda Street, Vermillier, Ohio 44089 2214 Adams Street, Lorain, Ohio 44052 214 N. 39th Street, Hamsburg, PA 17109 P.O. Box 2205, Harrisburg, PA 17105 6839 Wertzville Road, Enola, PA 17025 Charitable Trusts & Organizations Section, 21 S. 12th Street, 3rd Floor, Philadelphia, PA 19107-3603 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Deceml~r 3, 2003 CHARLES E. SHIELDS, III 6 Clouser Road Mechanicsburg, PA 17055 Telephone: (717) 766-0209 Counsel for Personal Representative 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 003482 SHIELDS CHARLES E III 6 CLOUSER ROAD MECHANICSBURG, PA 17O55 ........ fold ESTATE INFORMATION: SSN: 198-22-9846 FiLE NUMBER: 2103-0979 DECEDENT NAME: MILLER ROXIE J DATE OF PAYMENT: 01/27/2004 POSTMARK DATE: 01/26/2004 COUNTY: CUMBERLAND DATE OF DEATH: 10/31/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $11,400.00 !REMARKS: TOTAL AMOUNT PAID: RECIEVED OF RUTH RADABAUGH IN C/O CHARLES E SHIELDS,Ill $11,400.00 SEAL CHECK//1001 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH Of PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-I$00 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER ~.1- z) 3 ~ ~ C~TY~E ~EAE NUMBER SOCIAL SECURITY NUMBER f- Z UJ ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE RLED IN DUPLICATE WITH THE UJ /~ -"~/' ~'~ ~:)~' --/~' -/9/.~ REGISTER OF WILLS I=1 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ,,v/,,f _ _ =o~ 1.1.1 n,' []1. Odginal Return [~4. Limited Estate [~6. Decedent Died Testate (A[tach copy of Wdl) [~9. Litigation Proceeds Received ~2. Supplemental Retum ~]4a. Future Interest Compromise {date of death after 12-~2-82) [~7, Decedent Maintained a Living Trust (A~ch copy of Trus~) [~10. Spousal Poverty Credit/da~e of dea~ between 12-31 91 and 1-1-95) [~5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) FIRM NAME TELEPHONE NUMBER COMPLETE MAILING ADDRESS 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) ~'7 ~.~./ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Properly (5) (Schedule E) 6. Jointly Owned Properly (Schedule F) (6) ~] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & AdminiMrative Cosls (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) //$, ,5'3-7. ~0 i ~OFFICIAL USE ONLY~:7.j':;3D (s) ~157, ?.~.1, (12) ~117, q~ .Z~ (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 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxabte at collateral rate ~ x .00~ (15) ~ x .o ~g' (16) ~) x .12 (17) f.~'~'.~ ~ 2,~'. ~,~' x .~5 ¢8) ¢9) 19. Tax Due Decedent's Complete Address: ISTREETADDRESS CITY Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit ,,g B. Prior Payments //. ,{/~o ~ C. Discount Total Credits (A + S + C ) (2) 3. Interest/Penalty if applicable D. interest E. Penalty Total IntereslJPenalty ( 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 I Line 20 to request a refund (4) (5) (5Al 5. If Liner + line 3 is greater than Line 2, enter the differenca. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A, This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a, retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] [] o. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or cam? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decadent owen an "in trust for" or payable upon death bank account or secudty at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probata 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 pedury, I declare that I have examined this return, including accompanying scheOules and statements, and to the best of my knowledge at~d belief, it is true, COrTect and complete. Declaration of preparer other than the personal representative is based on all i~furmation of which preparer has any knowledge, DATE 7.3~-oV /7ezE DATE 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 (al (1.1)(il]. 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 (al (1.1) (ii)], The statute does not exemet a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P,S. {9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. §9116(1.2) [72 RS. {9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decadent, whether by blood or adoption. 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 REV-1162 EX(11-96) NO. CD 003482 SHIELDS CHARLES E III 6 CLOUSER ROAD MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 198-22-9846 FILE NUMBER: 2103-0979 DECEDENT NAME: MILLER ROXIE J DATE OF PAYMENT: 01/27/2004 POSTMARK DATE: 01/26/2004 COUNTY: CUMBERLAND DATE OF DEATH: 10/31/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 911,400.00 TOTAL AMOUNT PAID: $11,400.00 REMARKS: RECIEVEDOF RUTH RADABAUGH IN C/O CHARLES E SHIELDS,Ill SEAL CHECK#1001 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER A/~T' COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS& BONDS All propelty jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. TOTAL (Also enter on line 2, Recapitulation) $ 7,,?-, (If more space is needed, insert additional sheets of the same size) Glenbrook Life and Annuity Company P.O. Box 94212 Palatine, IL 60094-4212 GLENBROOK LIFE A Member of Allstate Financial Group January8, 2004 Estate of Roxie Miller 6 Clouser Road Mechanicsburg, PA 17055 Re: Contract Number: Claim Number: Roxie Miller GA16175270 AC0030935 Dear Estate of Roxie Miller: We, at Glenbmok Life and Annuity Company, are sorry to hear of your loss and extend our sympathy. Your claim for benefits under the above referenced annuity has been completed. A check has been sent to you under separate cover and will arrive within the next seven to ten business days. This payment was computed as follows: Annuity Value as of 1/8/2004 Portion Payable to You: Federal Withholding: State Withholding: Claim Interest: Total Net Proceeds: $72,868.15 $72,868.15 $0.00 $0.00 $o.oo $72,868.15 This annuity is subject to federal income taxes (on non-qualified annuities, only the interest earned is taxable.) A 1099 tax statement reflecting $2,868.14 as your taxable income will be sent next January to assist you in preparing your tax return for 2004. The annuity value on the date of dea~Was '$7~,-~is may be necessary for estate purposes. If you have any questions or need furth~~P'l~'~"~--~h~A~ me at 1-877-499-6418. Sincerely, Life and Annuity Claims Enclosures Overnight Address: 300 North Milwaukee Avenue, Vernon Hills, IL 60061 Toll Free Fax: 1-866-635-4523 MaT Investment Group December 31, 2003 Charles E Shields, Ill Attorney-at-Law 6 Clouser Road Mechanicsburg, PA 17055 RE: Roxie J Miller Dear Mr. Shields: Pursuant to your letter dated December 13, 2003 requesting information on investments held with M&T Investment Group (M&T Securities, Inc.) in the name of the above listed individual. A review of our accounts has determined that the only account held with M&T Securities, Inc. in the name of Roxie J. Miller was that holding the Glenbrook Annuity Contract GA16175270. We understand that you are working with Glenbrook to obtain and submit to them the required claim forms. No other M&T Securities accounts were found in Mrs. Miller's name. We have forwarded your letter to M&T Bank in order for them to perform a review of the bank's database and have requested that you receive a response to your inquiry. Thank you. Christine M Ferdl Assistant Vice President Director of Operations M/g:T Securities, Inc. · One M&T Plaza * Buffalo, New York 14203 2399 Member NASD/MPC · New York State L~-ensed Insurance Agency CHARLES E. SHIELDS, HI A TTORNEY-AT-LA W GEORGE M. HOUCK (1912-1991) 6 CLOUSER ROAD Corr~r of Trindle and Clouser Roads MECHANICSBURG, PA 17055 TELEPHONE (717) 766-0209 FAX (717) 795-7473 SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATEOF ,/~//~-~, /~,,~./~- ~ FILENUMBER If an asset was made joint within one year of the decedent'e date of death, it must be mporled on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT B, c. G~4,dzA /v. JOINTLY-OWNED PROPERTY: LETTER DATE ! DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial insi~u~on and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate VALUE OF ASSET INTEREST DECEDENT'$ INTERE, TOT~ (Also enter ~. line 6, E~apitula~on) $ ~ ~2~ ~ ~ (if more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Include the ITEM NUMBER )mceeds of litigation and the date the proceeds were received by the estate. All pmpe~y jointly-owned with the right of survivorship must be disclosed on Schedule F. DESCRIPTION VALUE AT DATE OF DEATH ~,¢, 7L,c-,/i TOTAL (Also enter on line 5, Recapitulation) $ Z/],~/ 70~. 0 ~ (If more space is needed, insert additional sheets of the same size) 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-I2 Charles E Shields, III Attorney At Law 6 Clouser Road Mechanicsburg, PA 17055 Phone (888) 502-4349 Fax (302)934-2955 Janua~ 16, 2004 Re: Estate of Roxie .l Mi/ler Social Security: 198-22-9846 Date of Death: October 31, 2003 Dear Sir or Madam: Per your inquky dated December 3, 2003, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Certificate of Deposit Accowat Number 31003910107274 Ownership (Names 099 Roxie J Miller Ruth $ Radabaugt~ POA Opening Date 03/09/98 l~. ~5 ~ Balance on Date of Decah $3,670.87 ~7 13 Accrued lnterest $ O. 11 Total --$-3-,~)?~ .......................... Type of Account Certificate of Deposit Account Number 31003910107282 Ownership (Names o~ Roxie J Miller Ruth $ Radabaugh Opening Date 03/09/98 Balance on Date of Death $2,447.25 Accrued Interest $ .07 Total '~-~$~2-,~71~-j~ ...................................... Type of Account Account Number Ownership (Names oJ) Opening Date Balance on Date of Death Accrued Interest Total Type qf Account Account Number Ownership (Names 099 Opening Date Balance on Date of Death Accrued lnterest Total Type of Account Account Number Ownership (Names oJ) Opening Date Balance on Date of Death Accrued Interest Total 6. Type of Account Account Number Ownership (Names oJ) Opening Date Balance on Date of Death Accrued lnterest Total Certificate of Deposit 31003910276350 Roxie J Miller Stella Brandt Ruth S Radabaugh, POA 04/16/99 $3,483. O8 $ 19.81 Certificate of Deposit 31003910276376 RoMe d Miller Ruth $ Radabaugh 04/16/99 $3,483.08 $ 19.81 "':~SYoL~T~ ................................................... Certificate of Deposit 31003910960648 Roxie,l Miller Ruth S Radabaugh, POA 08/04/00 $5,785.11 $ 22.75 Certificate of Deposit 31003911156874 Roxie d Miller Farmers Trust Co Burial Ruth S Radabaugh, POA 05/18/91 $5,997.19 $ 28.60 --~;~37f~ ................................................. ~r 6,, ozq, 10. 7. Type of Account Account Number Ownership Opening Date Balance on Date of Death Accrued Interest Total Type of .4ccount Account Number Ownership (Names oJ) Opening Date Balance on Date of Death Accrued Interest Total Type of Account Account Number Ownership (Names oj) Opening Date Balance on Date of Death Accrued Interest Total Type of Account Account Number Ownership (Names oJ) Opening Date Balance on Date of Death Accrued Interest Total Certificate of Deposit 31003911169786 Roxie J Miller Gerald W Neidigh Ruth S Radabaugh, PO.4 12/07/95 $1,000.00 $ 11.38 $1,011.38 Certificate of Deposit 31003911169794 Roxie J Miller Gerald W Neidigh Ruth S Radabaugh, POA 12/07/95 $1,000. O0 $ 11.38 Certificate of Deposit 31003911169801 Roxie d Miller Gerald W Neidigh Ruth S Radabaugh, POd 12/07/95 $1,000.00 $ 11.38 '- ~75#i7/]~ ...................................... Certificate of Deposit 31003911169819 Roxie J Miller Gerald W Neidigh Ruth S Radabaugh, 12/07/95 $1,000.00 $ 11.38 11. Type of Account Account Number Ownership (Names Opening Date ~ 5 C~ Balance on Date of Death ~ $ N Accruedlnterest Total 12. Type of Account Account Number Ownership (Names oJ) Opening Date f~ ~. Balance on Date of Death ~ ~ Accrued lnterest Total Checking Account 2675028647 Roxie J Miller Ruth $ Radabaugh, POA 09/01/67 $3,722.53 $ .82 --~y,~?~ .......................................... Savings Account 150042024092693 Roxie J Miller Ruth S Radabtmgh, POA 10/15/02 $16,232.94 $ 8.21 ~'~?~'~-¢-L']3 ...................................................... For further account information, closures and/or reimbursement of funds please call the West Shore Office at #71%737-2308. Please be advised, there was no safe deposit box found for the above decedent. Sincerely, Sue Kimble Records Management Invemory of Roxie Miller's Room Vanity bench Hassock - R~ ~ way ~t Picture of Last Fol~g table Bath Ch~r- Bible - ff~ Clothes To be donated to Salvation Army Green Chest and -- gNlla 8r~mdt' ~3. oo contents (oda., cms, g~;e -/<.~cl~)(Oeab k~ f~s~d ea~-d bo. rd) Cardboard set of_ drawers (white) Quilt & Blankets- Trash Can ~ Seth Television and stand Tape player and tapes Ceramic Birds.-- Red rug (~roto~. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON.PROBATE PROPERTY ESTATE OF 'FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the mveme side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE T~NSFEREE' T~EIR RELATIONSHIp TO DECEDENT AND THE DATE OF TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE ATFACH A COPY OF THE DEED FOR ~ ESTATE. NUMBER VALUE OF ASSET INTEREST I~F ^F~UC~.LE) m G~ ~ &~ ~ ¢//~ ~1, ~&.~o /oo?. o tl,~&.~o ~ ~ oz~/ ~ /~//~ ~,~7.~ /~ ~ ~,~7.~ TO~AL(Alsoenteronline7,~e~pitulation)$ /~ ~. ~ (If more space is needed, inse~ additional sheets of the same size) Savings Bond Calculator 12/3/03 4:53 PM Update Help Savim Bond Series IEE BOnds Denomination Serial Number Issue Date Add # Bonds Total Price 11 $5,500.00 Serial Number Issue Date Series M63585563EE 03/1985 EE M63585564EE 03/1985 EE M63585566EE 04/1986 EE M63585565EE 04/1986 EE M63585562EE 03/1985 EE M27355037EE 04/1986 EE M25387083EE 11/1987 EE MI4565463EE 04/1986 EE M14565459EE 04/1986 EE M3950202EE 10/1982 EE M3950201EE 10/1982 EE ~/ie~, 10 I ViewingBonds l-Il Total Interest Total Value $11,200.40 $16,700.40 Denom Issue Interest Value Interest Price Rate $1,000 $500.00 $962.80 $1,462.80 4.00% 1,000 500.00 962.80 1,462.80 4.00% 1,000 500.00 906.00 1,406.00 4.00% 1,000 500.00 906.00 1,406.00 4.00% 1,000 500.00 962.80 1,462.80 4.00% 1,000 500.00 906.00 1,406.00 4.00% 1,000 500.00 667.60 1,167.60 4.00% 1,000 500.00 906.00 1,406.00 4.00% 1,000 500.00 906.00 1,406.00 4.00% 1,000 500.00 1,557.20 2,057.20 4.00% 1,000 500.00 1,557.20 2,057.20 4.00% YTD Interest $609.20 Next Final Note Accrual Maturity 03/2004 03/2015 03/2004 03/2015 04/2004 04/2016 04/2004 04/2016 03/2004 03/2015 04/2004 04/2016 11/2003 11/2017 04/2004 04/2016 04/2004 04/2016 04/2004 10/2012 04/2004 10/2012 Del ~/n~W.~ Del ..~//~t ~ Del J~ ~g~ Del gc,~ http:/r/wwws'publicd~bt'tr~as'g°v/BC/SBCPric¢ Page 1 of 2 Savings Bond Calculator 12/3/03 4:53 PM Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty ME Matured (Exchangeable for HH) MN Matured (Not Exchangeable for HH) Please rate this service. (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Savings Bond Calculator (~ (~ (~ [Submit Survey] Poor http://wwws .publicdebt.treas.gov/BC/SBCPfice Pagc 2 of 2 EV-1511 EX+ (12-99)~. ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule [. ITEM NUMBER DESCRIPTION AMOUNT A. 5. 6. II. FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) "~ ~j[ "~/~I /'"~'~ ~' ~ 4/'/ Social Security Number(s)/EIN Number of Personal Representative(s/ /~ 1--/& ~' '~'~:~,~'~ StreetAddress ,.~"~' ~(,)4~'~'/"~'[////~' ~.~. City_ ~",~/~,-~ Year(s) Commission Paid: Attorney Fees C~"~I ~/.. ,~",~ ,,~"'. State ~ Zip /70~,,.~' Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State__Zip Relationship of Claimant to Decedent 75-,0o TOTAL (Aisc enter on Jine 9, Recapitulatior $ o~)~. /q'~,/7 (If mere space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT OECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES~& LIENS ESTATE OF Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT TOTAL (Also enter on line 10, Recapitulation) $ ,,~ ~", ~0 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES m ESTATE OF /y] It L ~"~,,, ,,'~X/~ ~ FILE NUMBER ..~-./- O ) - p 79 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS (include outdght spousal distributions) .55"O0 II. 1. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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 I(~. , ENOZ~t, p,4 17o,15 TOTAL OF PART ]]- 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) L~ST WILL ANB TESTAMENT OF ROXIE J. MILLER I, ROXIE J. MILLER, currently of Silver Spring Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. I direct the payment of all my just debts mid funeral expenses as soon aRer my decease as the same can conveniently be done. I make the following specific bequests: To my trusted friend, RUTH RADABAUGH: reeliner, vanity bench, hassock, night stand, clothing (to be delivered to the Salvation Army), three-way light, pietttre of the Last Supper, folding table, afghans, alarm clock, bath chair, radio, walker, and Bible. To my trusted friend, STELLA BRANDT: green chest and contents, cardboard set of dramas in white color, quilt and blanket, trash container, television and stand, tape player and tapes, ceramic birds, and red bird rug. In the event that either of them fails to survive me, then the items above shall go to the other who does survive me. In the event they both fail to survive me, then these bequests shall lapse and the items shall become part of the residue of my estate. Any fees, commissions, death taxes and the like due upon the value of these items, shall be first paid from the residue of my estate. I make it known hereby that the wall clock is the property of Stella Brandt and has been loaned to me and that the blue chair is the property of Bob and CoImie Horst and it has been loaned to me. Accordingly, those items should not be claimed nor assessed as a part of ny estate. 2a. All the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, I give, devise and bequeath to be divided and distributed, after the payment of all bills, charges, expenses, fees, death taxes and the like that may be due by or upon my estate, as follows: to my nephew, JAMES W. SMITH, per stir~es currently of 4400 Linda Street, Vermillier, Ohio 44089, twenty (20%) per cent. to my trusted friend, RUTH RADABAUGH, ver stirnes, currently of Hampden Township, Cumberland County, Pennsylvania, ten (10%) per cent. to my trusted friend, STELLA BRANDT, per stifles, currently of Enola, Cumberland County, Pennsylvania, ten (10%) per cent. D. to the SALVATION ARMY, ten (10%) per cent. the balance to St. Paul's Lutheran Church, 6839 Wertzville Road, Enola, Cumberland County, Pennsylvania, one-half (1/2) of this gifi shall be paid to or credited for the benefit and use of the "Willing Workers" Group. The other one-half (1/2) may be used as deemed best for the benefit of the Church and Congregation. I nominate, constitute and appoint my trusted friend, RUTH RADABAUGH to be the Executrix in its place and stead, tn the event that she is unable or unwilling to act as Executrix, I appoint my trusted friend, STELLA BRANDT to be the Executrix in her place and stead. 1 fia-ther direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of /,/l~/.~.~. , A.D. 2002. Signed, sealed, published and declared by the above-named ROXIE J. MILLER, as and for her Last Will and Testament, in the presence of us, who at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. CHARLES E. SHIELDS III ATTORNEY-AT-LAW 6 Clouser Road MECHANICSBURG, PA 17055 ~.~,'i~n notice of the filing o! the la~ day to file written and to every o~hef person untan{ to I~ve of claim an FIRST AND FINAL ACCOUNT INCLUDING PROPOSED DISTRIBUTION OF RUTH S. RAI)ABAUGH, EXECUTRIX OF THE ESTATE OF ROX1E J. MILLER LATE OF SILVER SPRINGS TOWNSHIP CUMBERLAND COENTY, PENNSYLVANIA, DECEASED - 77 ' Date of Death Letters Granted Dates nf Publishing Notices Dates of Publishing Notices Cox ering lite Period Cumberland l.ax~ Jourual Patriot News October 31. 2003 November 25, 2003 Dccember 19, 26, 2003 .lanuarx 2. 2004 Deceluber 30. 2003. Januar.; 6, 13. 2004 October 31, 2003 - September 30. 2004 Purpose of the Account: Ruth S. Radabaugh, Executrix offers this account to acquaiut interested parties with the transactions that have occurred during his administration. The account also indicates the proposed distribution of' the estate. It is important tbat tbe account be carefully examined. Requests for additional information or qnestions or objections can be discnssed witb Ruth S. Radabaugh, Executrix. c/o Charles E. Shields, i11, 6 Clouser Road, Mechanicsburg, PA 17055. SUMMARY OF ACCOUNT TABLE OF CONTENTS Proposed Schedule of Distribution PRINCIPAL Receipts Real Estate Stocks and Bonds Cash and miscellaneous TOTAL RECEIPTS OF PRINCIPAL Disbnrsements Funeral Expenses Administrative Expenses Inheritance Taxes Fees and Commissions Debts of Decedent TOTAL DISBURSEMENT OF PRINCIPAL Receipts of Income Page # 6 4 4 4 4 4 4 4 5 Amount 88,150.81 -0- 72,155.69 44,709.08 116,864.77 8,674.55 1,000.62 8,502.37 10,775.00 28.00 28,980.54 365,58 Real Estate RECEIPTS OF PRINCIPAL ~0- -0- Stocks and Bonds Investments obtained through M & T investment Group in form of Investment annuiD' through Glenbrook Life Cash and Miscellaneous 1. Cash in wallet and among personal effects 2. Rcfund from the Bridges at Bent Creek 3. Unity Financial Life Insur. Co. pre-paid funcral 4. M & T Bank pre-paid funeral fund 5. M& A. B. C. D. E. F. G. 11. 1' Bank - Cert. of Deposit #31003910107274 Accrucd interest to D.O.D. on Item A Cert. of Deposit #31003910107282 Accrued interest to D.O.D. on Item C Cert. of Deposit #31003910960648 Accrued interest to D.O.D. on Item E Chccking account #2675028647 Accrued interest to D.O.D. on Item G I. Savings accouot #150042024092693 J. Accrued interest to D.O.D. on Item i lnveutoD' of Roxie Miller's room Retired. US Treasury Refund. cancer insurance $72,155.69 $112.25 $3,851.06 $2,645.50 $6,029.05 3,670.87 .11 2,447.25 .07 5,785.11 22.75 3,722.53 .82 16,232.94 8.21 99.00 57.00 24.56 72,155.69 44,709.08 TOTAL RECEIPTS OF PRINCIPAL 116,864.77 116,864.77 DISBURSEMENT OF PRINCIPAL Funeral Expense: l. Ncumyer Funeral 1 lome, Inc. of Harrisburg A. Payment from Unity Fund (Item 3 above) B. Payment from M&T Bank ruud (Item 4 above) 2,645.50 6,029.05 8.674.55 Administrative Expenses: 1. Probate and short certificates 2. Fax Return - Larry Shoop Assoc. (fnr 1040 closeout, PA 40, 1041 Est. lnc. Return, PA 41 Est. Inc. P, eturn 3. Additional Short Certificates 4. Advertising -Cumberland Law Journal 5.Advertising - Metro West Patriot News 6. Additional Probate Fee 7. t:'ilieg fee roi' Inheritance Tax 8. Filing Final Accounting with Court(Estimate) 9. Reimbursement to Charles E. Shields, copies, postage, certified mailings, long distance phone calls, etc. (estimated) 82.50 375.00 12.00 75.00 89.87 185.00 15.00 I32.00 34.25 1,000.62 Inheritance taxes: Total paid * · Informational Note: Please see covet' letter accompanying the account and the lnber. Tax Return provided as a specimen as well for an explanation of Ihe calculation and apportionments. The figure used here is net. There is an expected refund coming of $2,897.63 in order to reach the net valne iuserted here. 8,502.37 $8,502.37 Fees and Commissions: I. Executor's fkes 5,675.00 4 2. Attorney's fees to Charles E. Shields, I11 5,100.00 $10,775.00 Debts of Decedent: A[ect Pharmacy TOTAL DISBURSEMENTS OF PRINCIPAL RECEIPTS OF INCOME M & T Market Index Account Interest Payments: Nov. 14, 2003 Dec. 15, 2003 Jan. 15, 2004 Feb. 13, 2004 Mar. 15, 2004 Apr. 15. 2004 May I4, 2004 June I5, 2004 July 15, 2004 M & T checking with interest Interest Payments: Jan. 2, 2004 Feb. 2. 2004 Mar. 2. 2004 Apr. 2, 2004 May 2, 2004 June 2, 2004 July 2, 2004 Aag. 2. 2004 Sept. 2. 2004 Oct, 1, 2004 28.00 14.44 13.41 11.74 34.65 56.17 56.21 52.62 58.10 54.51 .6O .72 1.01 I .67 1.60 1.67 1,61 1.66 1.65 1.54 28.00 28,980.54 351.85 13.73 TOTAL RECEIPTS OF INCOME: 365.58 Disbursements of Income Income Balance on Hand 0 365.58 Total Principal Receipts Total Principal Disbursements Total Income Receipts lotal Income Disbursements Balance on Hand for Distribution RECAPITULATION 116,864.77 28,980.54 365.58 0 88,249.81 PROPOSED SCHEDULE OF DISTRIBUTION Advance distribution nf items delineated in paragraphs 2A and 2B of the will in the form of specific bequests*': 2A: Ruth S. Radabaugh - value: $61.00 2B: Stella Brandt - value: $38.00 Informational note: see paragraphs 2A ami 2B of the will and inventory attached to Schedule E of the Inheritance Tax Return for valuation breakdown. Subtotal preliminary net balance for ultimate distribution = S88,150.81 James W. Smith .~20% Ruth Radabaugh (&10% Stella Brandt (a'~lO°/,, Salvation Army ~ 10% St. Paul's Lutheran Church 50% S17,630.16 $8,815.08 $8,815.08 $8,815.08 $44,075.41 6 RUTH S. RADABAUGH, Execntrix of the Estate of ROXIE J. MILLER. deceased, hereby declares under oath that she has fully and faithfully discharged the duties of her office, that foregoing First and Final Account is true and correct and fully discloses all the significant transactions occurring during the accounting period; that all claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid. RUTH S. RADABAUGH Sworn and subscribed to before me this /,~,~'/'ff day of A.D. 2004 Notary Public COMMONVVEALTH OF PENNSYLVANIA ~1 Seat Charles E, ,StY~Ids Ill, No{ary Pul:Jic Moc~oe %~4>., Cumberland Co~ My Corn miss, ion Ex~ires June 20, 2008 Member, Pennsylvania Association Of Nolades LAST WILL ANt i'ESTAMENT OF ROXIE J. MILLER 1, ROXIE J. hlILI,EIt, cmTcntly of Silver Spring Township, Comberland County, Pclmsylx ania, being of sound and disposing mind, memory and nnderstanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by mc at any time heretofore made. I direct tile payment of all my jnst debts and flineral expenses as soon after my decease as the sante call convenienlly Be done. I make the following specific bequests: To my trusted friend, RUTiI RADABAUGII: recliner, vanity bench, hassock, night stand, clotbing (to be delivered to the Salvation Army), three-way light, picture of tile Last Supper, fi~lding table, afghans, alarm clock, bath chair, radio, walker, and Bible. To nay trusted fi'ieud, STELLA BRANDT: green chest and contents, cardboard set of dralnas in white color, qnilt and blanket, trash container, television and stand, tape player and tapes, ceramic birds, and red bird rug. tn the event that either of them fails to survive me, then tile items above shall go to the other who does survive me. In the event they both fail to snrvive me, then these bcquests shall lapse aod the items shall become part of the residue of my estate. Any k:es, commissions, death taxes and the like due upon the value of tlrese items, shall be first paid fi'om tile residue of my estate. I make it known hereby that the wall clock is the property of Stella Brandt and bas been loaned to me and that the blue chair is the property of Bob and Connie ttorst and it bas been loaned to me. Accordingly, those items should not b: claimed nor assessed as a part of ny estate. 2a. All the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, I give, devise and bequeath to be divided and distributed, after the payment of all bills, cbarges, expenses, fees, death taxes and the like that may be due by or upon my estate, as follows: to my nephew, JAMES W. SMITlt, per stirpes cun-ently of 4400 Linda Street, Vennillier, Ohio 44089, twenty (20%) per cent. to my trusted fi'tend, RUTli RADABAUGtl, per stirpes_, currently of Hampden Township, Cnmberland County, Pennsylvania, ten (10%) per ceut. to my tnlsted fiiend, STELLA IIRANI)T, per stir]ms, currently of Enoh, Cnlnberland County, Pennsylvania, ten (10%) per cent. D. to the SALVATION ARMY, ten (10%) per cent. the balauce to St. Paul's Lutheran Church, 6839 Wertzville Road, Enola, Cumberland County, Pennsylvania, one-half (1/2) of this gift shall be paid to or credited fur tile benefit and use of the "Willing Workers" Group. Tile other one-half (1/2) may be used as deemed best for the benefit of the Church and Congregation. I nominate, constitute and appoint my trusted fiiend, RUTH RADABAUGH to be the Exccuuix in its place and stead. In the event that she is unable or unwilling to act as Executrix, I appoint my trusted fi'tend, STELLA BRANDT to be the Executrix in her place and stead. I thrthcr direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WIIEREOF, I have hereunto set my hand and seal this 5zff~ day of /~c*.~4t~{z,~ , A.D. 24)02. ROXIE J. 5'l[~fF~-- _(SEAL) Signed, sealed, published and declared by tile above-named ROXIE d. MILLER, as and for bcr Last Will and Testament, in the presence of us, who at her request and in her presence, and in the tncscuce of each other, bare hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL Gerald J. Pappert A tomev General October 29, 2004 Charitable Trusts and Organizations Section 21 S. 12th Street, 3rd Floor Philadelphia, PA 19107-3603 Telephone: (215) 560-21 72 Fax: (215) 560-2202 Charles E. Shields, I[I, Esquire 6 Clouser Road Corner of Trindle and Clauser Roads Mechanicsburg, PA 17055 RE: Estate of Roxie Miller, Deceased Dear Mr. Shields: Receipt is acknowledged of your [etter regarding the receipt and release settlement in the above matter. Please be advised that I have reviewed that letter as well as the Account and other documents supplied and, on behalf of this office as patens ~, would advise you that we are without objection to the informal settlement of this matter in accordance with those documents. Very truly yours, ,Mary~C. Kenne~x Deputy ~,ttornev General ,,'viC;Cmo .~ m BUREAU OF INDIVIDUAL TAXES INHERTTAN~E TAX DIVISION DEPT. Z&O[,01 HARRTSBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-25q7 EX AFP (01-05) CHARLES E S~ELDS Iii 6 CLOUSER RI~ MECHANICSB~G PA 17055 CUT ALONG THIS LINE DATE 09-27-200q ESTATE OF MILLER DATE OF DEATH 10-51-2005 FILE NUMBER 21 05-0979 COUNTY CUMBERLAND ACM 101 I Amount Remitted ROXIE MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAHD CO COURT HOUSE CARLISLE, PA I7015 RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MILLER ROXIE J FILE NO. 21 05-0979 ACM 101 DATE 09-27-200q TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Estate (Schedule A) 2. $. q. 5. 6. 7. 8. ORIGINAL RETURN (1) Stocks and Bonds (Schedule B) (2) Closely Held Stock/Partnersh[p Interest (Schedule C) ($) Mortgages/Notes Reca/vable (Schedule D) Cash/Bank Deposits/M/sc. Personal Property (Schedule E) (5) Jo/ntly Owned Property (Schedule F) (6) Transfers (Schedule G) (7) Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expansas/Adm. Costs/Misc. Expanses (Schedule H) 10. Dmbts/Mortgagm Liabilities/Liana (Schedule Z) 11. Total Deduct/OhS 12. Nat Value of Tax Return 15. lq. (9) (10) Char/table/governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Subject to Tax .00 72z155.69 .00 .00 qq/709.08 5/525.6q 15z55Z.O0 (8) 20,q65.17 28. O0 NOTE: To insure proper crmd/t to your account, submit the upper port/on of this form w/th your tax payment. NOTE: l$7,922.q1 (11) 20.~9~. 17 (12) 117, qz9.2q (15) 57,765.56 (1~) 59,665.68 If an assessment was issued previously, reflect figures that include the total of ALL returns assessed to date. lines 14, 15 and/er 16, 17, 18 and 19 will (15) .00 x O0 = .00 (26) .00 x Oq5= .00 (17) . O0 x 1::' = . O0 (18) 59,665.58 x 15 : 8,9~9.86 (19)= 8,9q9.86 AHOUNT PAID ASSESSMENT OF TAX: 15. Amount of L/ne lq at Spousal rate 16. Amount of Line lq taxable at Lineal/Class A rata 17. Amount of L/ne lq at S~bling rate 18. Amount of Line lq taxable at Collateral/Class B rata 19. Pr/ncipal Tax Due TAX CREDITS: PAYMENT REGEZPT OZS:OUNT (+) DATE NUMBER INTEREST/PEN PA/D (-) 01-26-200~ CD005~82 ~7.q9 ll,qO0.O0 IF PAID AFTER DATE ZND/CATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT I 11,8q7.q9 BALANCE OF TAX DUEl Z,897.65CR INTEREST AND PEN. .00 TOTAL DUE 2,897.65CR ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS RE{~UZRED. ~Y'~' ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying an or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration cf any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act 23 of 2000. (7Z P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, 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-1315). Applications ara available at the Office of the Register of Rills, any of the 23 Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: 1-800-36Z-ZO50~ services for taxpayers with special hearing and / or speaking needs: 1-800-q47-30ZO (TT only). Any party in interest not satisfied with the appraisement, allomance, ar disalloaance of deductions, or assessment of tax (including discount or interest) as shown an this Notice must object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-iOZ1, 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 Revise Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the 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 mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning wlth first day of delinquency, or nine (9) months and one (1) da~ from the date of death, to the data of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016fi. All taxes ehich became delinquent on and after January 1, 1982 ail1 bear interest at a rate ehJch ail1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ lOX .0005~8 ~'~J'~'~-1991 11X ,goos01 ~ 9Z .O00Zq7 1983 161 .000fi38 1992 91 .000147 ZOOZ 61 .00016~ 198q 11Z .000301 1993-199~ 72 .000191 2003 52 .000137 1985 132 .000356 1995-1998 92 .O00Zq7 ZO0q ~Z .000110 1986 lOX .OOOZTq 1999 72 .000192 1987 101 .00027~ ZOO0 7Z .000192 --Interest is calculated INTEREST = BALANCE OF as folloes: TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88) · ~ INHERITANCE TAX EXPLANATION COMMONVVEALT" OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME FILE NUMBER Miller, Roxie J. 2103-0979 REVIEVVED BY ACN Daniel Heck 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The value of the estate has been adjusted as the result of the correction of an error in arithmetic. ROW Page I BUREAU OF ZNDZVZDUAL TAXES INHERITANCE TAX DTVZSTON DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-I&07 EX AFP (02-03) CHARLES E SHIELDS III 6 CLOUSER RD MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-01-200~ MILLER ROXIE 10-31-2003 21 03-0979 CUMBERLAND 101 lm°un'~'¢**'* 'R'iBm i '1: ~c edr'-'~ HAKE CHECK PAYABLE AND RE~T PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT I'I_O_USE CARLISLE, PA 17013 J NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his fore wit~your ~axpaymen~. CUT ALONG TH/S LINE ~* RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ESTATE OF MILLER ~ ZNHERZTANCE TAX STATEMENT OF ACCOUNT ~ ROXIE J FZLE N0.21 03-0979 ACN 101 DATE 11-01-Z00~ THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAHED ESTATE. SHONN BELO# ZSA SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED ZNTEREST FZGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-20-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 8,9~9.86 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-Z6-200~ 10-13-Z00~ CD003~82 REFUND ZF PA/D AFTER THIS DATE~ SEE REVERSE S/DE FOR CALCULATION OF ADD/T/ONAL INTEREST. ( ZF TOTAL DUE 1S LESS THAN $1~ NO PAYHENT 1S REgUZRED. IF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), ~7.~9 .00 11,~00.00 2,897.63- TOTAL TAX CREDIT 8,9~9.86 ~ALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR TNSTRUCTTONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money ardor payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND OCR): A refund of a tax credit, which wes not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-i31$). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Iq-hour answering service far forms ordering: 1-800-36Z-ZOSO~ services for taxpayers with specie! hearing and / or speaking needs: Z-880-q47-3gZO (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Review Unit, Dept. IS0601, Harrisburg, PA 171Z8-060l, phone (717) 787-6S05. DISCOUNT: Zf any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 15X 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine Eg) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 19BI bear interest at the rate of six (6Z) percent per annum calcuIated at a daily rate of .000164. A11 taxes which became daIinquant on and after January 1, IgBZ wiI1 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 Z98Z through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 lOX .O00Sq8 1988-1991 11X .OOO30l ZOO! 92 .000247 1983 16Z .000438 199Z 92 .000Z47 ZOOZ 62 .000164 1984 llg .000301 1995-1994 72 .00019Z 2005 5Z .000137 1985 13Z .000356 1995-1998 92 .000Z47 2004 4Z .OOOlla 1986 lOZ .oo0274 1999 72 .OOOlgZ 1987 92 .oooz47 ZOOO 8z .ooo219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Rnx; p.1 M; 11 pr Date of Death: 10-31-2003 Will No. Admin. No. :n -03-0979 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. account with the Did the personal representative Court? Yes~ No . file a final b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state account informally to the parties in interest? Yes an No X " d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. ~ f3.~6 Signature . Date: 1/11/0.,( -"", ::::~ -') co, c,7.;l c:::;::J c--' >:::':c.'::-, I','":: l...!":::"::-:" d:l:~.;- 0..., O:':;~" 0" C:, Charles E. Shields, III, Esquire Name (Please type or print) 6 Clouser Road, Mechanicsburg, PA 17055 Address cry ~~. L,1;:::::. <",~j CI ' LLJ --. C) LL~~ ~:::'~ ' (' . .' 0... fi:\ c -.~ ! .:~: \_--' ( , l;_" c: cry (717 ) 766-0209 Te l. No. Capacity: Personal Representative x Counsel for personal representative J (MAH:rmf/AM3)