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Home My WebLink About03-0949will Estate of SADIE ELIZA WOOD KERSTETTER also known as SADIE E. KERSTETTER a/k/a SADIE ELIZA WOOD , Deceased. Social Security No. 209-32-1293 No. To: PETITION FOR PROBATE and GRANT OF LETTERS Register of Wills for the County of _ CUMBERLAND in the Commonwealth of PA The petition of the undersigned respectfully represents that: Your petitioner(s) is/are 18 years of age or older and the execut rix named in the last will of the above decedent, dated ADrll 19 19 91 and codicil(s) dated - , ~, Decedent was domiciled at death in CUMBERLAND County, Pennsylvania, with ~ er last family or principal residence at Loyalton of Creekv~ew, ~100 Crandon Wa_~Mechanicsburg, pA Decedent, then 93 years of age, died Monday, November 3 ~ 2003 at ~pprnx. ]:05 a.m. st Holy Spirit Hospital, Camp Hill~ PA ' ' Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never an ad3udicated i~competent: None Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property ~ (If not domiciled in Pa.) Personal property in Pa. ~ (If not domiciled in Pa.) Personal property in County ~ Value of real estate in Pennsylvania $ 250.00 situated as follows:_L~~ lot situate in Ferguson Township, rfi ld Count PA WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters Testamentary (testamentary: administration c.t.a.: administration d.b.n.c.t.a.) thereon. 820 M___~eadow Lane m Hill PA 17011 OATH OF PERSONAL REPRESENTATIVE ,{ COMMONWEALTH OF PENNSYLVANIA ) · ) SS ~-- ~: COUNTY OF Clearfield ) .~ ~ The petitioner(s) above-named swear(s) or affirm(s) that the statements in o~ .~ the foregoing petition are true and correct to the best of the knowledge and ~ ;~belief of petitioner(s) and that as personal representative ~ ~decedent petitioner(s) will well and ~,,~...~_~_~ ...... (~s).of the above ~ ~:~ {law. t~ ~,,~er rne estate according to ~ ~iSworn to or aff],rmed and ~.~ subscribed before ( ~_~___ ~ne this ~ day of (-~Lo~raine H. Dale '-~ , x~ 2003 ( ~-~-/7~-~ ,For the Register ( Estate of SADIE ELIZA WOOD KERSTETTER, a/k/a SADIE E. KERSTETTER, a/k/a SADIE ELIZA WOOD DECREE OF PROBATE AND GRANT OF LETTERS , Deceased AND NOW, November lq , t~__,2003 in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s), dated April 19~ 1991 described therein be admitted to probate and filed of record-as the last will 'of '~DIE ELIZA WoOD KERSTETTER ~X~-- S~ic ~:' ~r~r]'~f~ '~ S~ and Letters Testamentary are hereby granted to Lorraine H. Dale FEES Probate, Letters, Etc. Short Certificates ('7-) Renunciation Inventory & Debts J.C.P. Fee TOTAL , I .0o ,. 12.00 , I0.00 Andrew P. Gates, ESq. (36604) Attorney (Sup. Ct. I.D. No.) Gates & Seaman P.O. Box 846 Clearfield, PA 16830 ADDRESS (814) 765-1766 PHONE REGISTER OF WILLS OF CLEARFIELD COUNTY OATH OF SUBSCRIBING WITNESS (each) a subscribing witness to the will/codicil presented herewith, (each) being duly qualiEed according to law. depose(s) and say(s) that,~ present and saw~/~~ ~~~~~'~~ ,thetestat,/~,d/ same and that in h..~.~ · sign the signed as a witness at the request of testat ~..~ 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 "77~ For the Register dav of 'My Commission EXpi~:: First Monday in January,.200t (Address) (Name) (Address) 105.112 REV. 8/88 IFEE FOR THIS CERTIFICATE $200) WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH VITAL RECORDS LOCAL REGISTRAR'S CERTIFICATION OF DEATH T 5526468 N 0V 1 0 2003 Date of Issue of This Certification Name of Decedent Sadie E. First Kerstetter Middle Last Sex Female Date of Birth Place of Death SociatSecurityNo. 209 - 32 - 1293 6-28-10 Birthplace Kerrmoor, PA Holy Spirit ~ospital Cumberland' Fad]ity Name County DateofDeath November 3, 2003 East Penn Twp. Pennsylvania City, Borough or Township White Race Marital Status Widowed Informant Lorraine H. Name and Address of Funeral Establishment Occupation Homemaker Armed Forces? (Yes or No) No Decedent's Mailing Address 820 Meadow Lane, Camp Hill, PA 17011 Numbe[ Street City or Town State Dale Funeral Director Daniel F. Routch Part I: Immediate Cause The Bennett and Houser Funeral Home, Inc. 312 E. Locust St., Clearfield, PA 16830 (a) Aspiration Pneumonia (b) (c) (d) Part Il: Other Significant Conditions Interval Between Onset and Death days DM, C diH Colitis, Anemia, Senile Dementia Manner of Death Natural [] Accident [] Suicide [] Homicide Pending Investigation Could not be Determined Name and Title of Certfier Thomas N. YounG, MD Describe how injury occurred: Address 890 Poplar Church Rd, Camp Hill, PA l'}l~l~[Di'D'O''COr°ner'M'E') This is to certify that the information here given is correctly copied from an Original cert ficate of death duly filed with me as Local Regist[.ar. The O-Hginal cert ficate wi¢ be! forwarded to the State Vita lRecords Office for permanent fi~.>,,'×Z-,../ ~// November 10, 2003 315 Date Received by Local Registrar Street Address ~ ~ City Borough Township KNOW ALL MEN BY THESE PRESENTS, that I, SADIE ELIZA WOOD KERSTETTER, of the Township of Ferguson, County of Clearfield, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all Wills or Bequests by me at any time heretofore made. ITEM I: I hereby request that my Executrix, hereinafter named, shall pay all the expenses of my last illness and funeral as soon after my decease as may be conveniently and expediently made. ITEM II: I direct that my real estate situate in the Village of Kerrmoor, Ferguson Township, Clearfield County, Pennsylvania, consisting of a house, two adjoining lots and an additional lot be sold by my Executrix under such terms and conditions as she deems best in her discretion. Should my daughter, LORRAINE H. DALE, survive me by thirty (30) days, I give and bequeath the sum of ONE THOUSAND ($1,000.00) DOLLARS each from the real estate sale proceeds to my granddaughters, VANESSA HUNTER and VALERIE HUNTER. I give and bequeath the balance of the net real estate sale proceeds to my daughter, LORRAINE H. DALE. Should my daughter, LORRAINE H. DALE, fail to survive me by thirty (30) days, I give and bequeath the net real estate sale proceeds to my then surviving lineal grandchildren in equal shares. Should any lineal grandchild predecease me, that grandchild,s share shall be divided equally between my surviving lineal grandchildren. ITEM III. I give and bequeath my household furnishings, appliances, dishware, silverware and my personal effects to my daughter, LORRAINE H. DALE, and my lineal grandchildren, VANESSA HUNTER, VALERIE HUNTER, SHARON DALE, COLLEEN DALE, and SCOTT DALE, to be divided amongst themselves pursuant to instructions I gave to them during my lifetime and as they otherwise can agree. ITEM IV: I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, wheresoever situate and whether acquired prior or subsequent to the execution of this Will, to my daughter, LORRAINE H. DALE, provided she survives me by thirty (30) days. In the event my daughter, LORRAINE H. DALE, fails to survive me by thirty (30) days, I then give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, wheresoever situate and whether acquired prior or subsequent to the execution of this Will, to my then surviving lineal grandchildren, in equal PAGE TWO shares. Should any of my lineal grandchildren predecease me, the share of said deceased lineal grandchild shall be divided equally between my surviving lineal grandchildren. ITEM V: Ail inheritance taxes and estate taxes and interest and penalties thereon, payable by reason of my death with respect to property comprising my gross taxable estate, whether or not passing under this Will, together with attorney fees and court costs incurred in the administration of my Estate, shall be paid by my Executrix from my residuary estate. ITEM VI: No interest of any beneficiary under this Will or any Codicil thereto, while undistributed and in the possession of my Executrix, shall be subject to anticipation, attachment, execution, sequestration or voluntary or involuntary alienation. ITEM VII: In addition to the powers conferred by law, my Executrix shall have the following powers applicable to all property held by her, exercisable without Court approval, and effective with respect to each item of said property until actual distribution thereof: (a) To alter, repair, improve, sell or lease property, real, personal or mixed, for any PAGE THREE purpose, publicly or privately for such terms as she deems proper, and to give options for sales, without liability on the purchasers to see to the application of the purchase money; (b) To borrow money and to mortgage real property and to pledge personal property as security therefor; (c) To retain or invest any and all funds, whether principal or income, in any real or personal property without restriction to legal investments; (d) To compromise controversies; and (e) To make any payment or distribution herein provided for in cash, kind or partly in each, at valuations fixed by her. ITEM VIII: I hereby nominate, constitute and appoint my daughter, LORRAINE H. DALE, to act as Executrix of this my Last Will and Testament and direct that she shall serve as such without bond or intervention of Court. Should my daughter, LORRAINE H. DALE, predecease me or be unable or unwilling for any reason whatsoever to act as Executrix, or having qualified to act as Executrix but failing to complete the administration of my estate, I then nominate, constitute and appoint my granddaughter, PAGE FOUR SADIE ELIZA WOOD KERSTETTER LAW OFFICES GATES ~s SEAMAN M.~,- IN O BUILDING P. O. BOX 846 CLEAR. FIELD, PA. 16830 SHARON DALE, to act as Executrix of this my Last Will and Testament and also direct that she shall serve as such without bond or intervention of Court. this IN WITNESS WHEREOF, I hereunto set my hand and seal /gx~ day of April, 1991. Sadie Eliz~ Wood Kerstetter Signed, Sealed, Published and Declared by the Testatrix above named as and for her Last Will and Testament, in the presence of us, who have hereunto at her request sub- scribed our names in her presence and in the presence of each other as Witnesses hereto~? ~ it~ss ' Witness (sEAL) PAGE FIVE M~R-08-04 HON 10:20 ~TES RND SE~HAN FRX NO, 814 785 1488 P, 02 IN THE OFFICE OF THE REGISTER OF WILLS OF CUMB~ COUNTY, P,~ IN RE: Estate of SADIE ELIZA WOOD KERSTETrER, a/k/a SADIE 1L KERSTF. TIIiI~ a/k/a SADIE ELIZA WOOD, late of Hampden, Township, Cnmberland County, . PA, deceased ~TIFIP.~ATION OF.NOTICli Name of Decedent: Sadie ~-l.~-a Wood gerstetter DaTe of Death : November 3, 2003 Will No. : Admin. No, : 2003-00949 TO THE REGISTER OF WILLS OF CUMBERIf~D COUNTY: I cert~ that notice of estate administration rc~luired by Rule 5.6(a) of ~ Orp~an's Cour~ Rules'. was served on or mailed to the following beneficiary of the above-captioned estate on March 8," 2004; Name.a. nd Address Lorraine H, Dale 820 Meadow Lane Camp Hill, PA 17011 Sharon Dale Delancey 126 Wildcat Road MillersWwn, PA 17062 Vaiaessa Hun~er Austin 7415 Halsted Dr/ve Indianapolis, IN 46214 Golleen Dale Washinger 1768 Enders Road Halifax, PA 17032 Scott Dale ~ , 11 Texaco Road .: ..~ .. Mechanicsburg, PA 17055 ', . ~. Vaterie Huumr Cartwi-ight'.' ~. 16 Earl Lane i.. Litil~, PA 17543 ~.. Date: .~ ~ .~ Signature:. ' . ~ ~- ' Name: Andr~ P, Gales, Rso. ' :; ' i · Address: 2 N..Front St..~p,.Q, 8ox 846 Telephone: ¢814~ 765.: 1766 ' .' .. ' Capacity: Personal Representative _X Counsel for personal representative ......' :. IN THE OFFICE OF THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PA. IN RE: Estate of SADIE ELIZA WOOD KE TETI'ER, a/k/a SADIE E. KERSTETFER, a/k/a SADIE ELIZA WOOD, late of Hampden, Township, Cumberland County, PA, deceased CERTIFICATION OF NOTICE UNDER RULE Name of Decedent: Sadie Eliza Wood Kerstetter Date of Death : November 3, 2003 Will No. : Admin. No. : 2003-00949 TO THE REGISTER OF WILLS OF CUMBERLAND COUNTY: I certify that notice of estate administration required by Rule 5.6 (a) of the Orphan's Court Rules was served on or mailed to the following beneficiary of the above-captioned estate on March 8, 2004; Name and Address Lorraine H. Dale 820 Meadow Lane Camp Hill, PA 17011 Sharon Dale Delancey 126 Wildcat Road Millerstown, PA 17062 Vanessa Hunter Austin 7415 Halsted Drive Indianapolis, IN 46214 Colleen Dale Washinger 1768 Enders Road Halifax, PA 17032 Scott Dale 11 Texaco Road Meehanicsburg, PA 17055 Valerie Hunter Cartwright 16 Earl Lane LItitz, PA 17543 Notice has now been given to all persons entitled thereto under Rule ~ Date: ~_~/~/t') ~ Signature: 5. (a exeep NONE Name: Andrew P. Gates, Esq. Address: 2 N. Front St., P.O. Box 8~6 Clearfleld, PA 16830 ~'~- ~' -' ~Telel~l~oa~,3¢814) 765-1766 Gapaeity: , Personal Representative ~'~-~ · X Gounsel~Jl0~ti~ersonal representative 60: ttd 0t B I,I PO. COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOFREVENUE BUREAU OFINDIVIDUAL TAXES RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 0O4215 DALE LORRAINE H 820 MEADOW LANE CAMP HILL, PA 17011 ESTATE INFORMATION: SSN: 209-32-1293 FILE NUMBER: 2103-0949 DECEDENT NAME: KERSTETTER SADIE ELIZA WO~ DATE OF PAYMENT: 07/30/2004 POSTMARK DATE: 07/30/2004 COUNTY: CUMBERLAND DATE OF DEATH: 11/03/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $72.62 REMARKS: CHECK# 6803 SEAL TOTAL AMOUNT PAID: INITIALS: JA RECEIVED BY: $72.62 GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ~ COMMONWEALTH OF ~.~ PENNSYLVANIA ' ,~~1~ DEPARTMENT OF REVENUE · '~,~.L~, DEPT. 280601 '~=~,~,,~[-~ HARRISBURG, PA 17128-0601 UJ REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDEN~'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Y, ERSTETTER, SADIE E. DATE OF DEATH (MM-DD.YEAR) ~TH (MM-DO-YEAR) 11/03/03 ~ 06/28/10 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INiTiAL! N/~ ' [] I. Odgirml Return [] 2. Supplernente, Return OFFICIAL USE ONLY FILE NUMBER 21 -03 0 9 4 9 SOCIAL SECURITY NUMBER 209 - 32 - 1293 THIS RETURN MUST BE FILED IN DUPLICATE W~TR THE REGISTER OF WILLS ~U~ITY NUMBER ['--~ 4. IJrni~:l Estam [] 4a. Future Interest Compromise ~--~ 6' Decedent Died Tesfete ~:~ ~ ~'"~1 ~] 7. Decedent Maintained a Li,~ing Trust i.~ ~ ~,T,~ [] 9. Li~ga~on Pro~ Receive~ [] 10. Spousal Poverty Credit Andrew P. Gates, Esq. FIRM NA~E ~f~) C~ate~ & TELEPHONE NUMBER (814) ~65-1766 ]5. Federal Estem Tax Return Reduired __ 8. Tolal Number of Safe Baoesit Boxes E}11. Election to tex unde~ S~c. 9113{A) ~ COMPLETE MAILINGADORESS 2 N. Front St., P.O. Box 846 Clearfield, PA 16830 1. Rea/Estata (Sd'~edule A) (1) 2. SEx:ks and Bonds (ScheduJe B) (2) 3. Closely H~kl Co~pomtio~, Par~ernhip or Sale-Proprietorship (3) 4. Mortgages & Notes Receiva~e (~Jledule D) (4) 5. Cash, Bank Deposits & M'~esflaneous Pemonal Pmpor[y (5) (Schedule E) 9. ?_~y Ow.ed ,:'~,~r~ (S~edu~ I I Separate &lli~ Requested 7. Infe~.Viv~ Transfers & Uiscellaneous NomPrnbate Prepor[y (7) (Schedule G or L) 8. Total Gross Assets (to~ Lines 1-7) 9, Funeral E. xpeflses & Adrninislm~e Costs (Schedule H) (9) I0. Debts of Decedent, Mortgage Lishi~es, & Liens (Schedule J) (10) 11. Total Deductions (~ctal !./nes 9 & 10) 12, Net Value of Estate (Une 8 rninus Une 11) 244,00 217.35 ~ 34;362.27 (2648.06) 461.35 13. Chedtabte and Governmental Baquests/Bac 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Uno 13) (a) 34,823.62 (11)., 461.35 (12) 34,362.27 (13}, (14) 24,362.27 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amouct of Line 14 tsxable at tile spousal tax rate. or transfers under Sec..g116 (a)(1.2) x ,0 (15) 16. Amount of Line 14 taxable at rln~al rata 34,362.27 x.045 (16) 1~546.30 17. Amount of Line 14 taxable at sibling rate x .12 (17) 1 8. Amount of Line 14 taxable at collateral rate ~ x .15 (18) . 19' Tax Due (19) I .546.30 Decedent's Complete Address: fSTREET ADDRESS Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Pove~ Credit B. Prior Payments C. Discount Interesf/Penalty if applicable D. Interest E. Penalty 1'" O0.00 73.68 Total Cmdite (A+ 8 + C } (2) Total Interest/Penalty ( D + E ) (1) '~ ,5/'6 30 1,473.68 (3) If Line 2 is greater than Line I + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to mqueata refund (4} If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 7 2.6 2 A. Enter ~e interest on the tax due. (SA) B. Enter the total of Une 5 + SA. This is ~he BALANCE DUE. (5B) 7 2.6 2 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes No I. Did decedent make a tmnsferand: a. retain the use or income of the property transferred: .......................................................................................... [] [] b. retain the right to designate who shaft use the property transferred or its income; ............................................ [] [] c. retain a revemionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ........: ............................................................. [] [] 2. if death occurred after December 12, 1982, did desedent ~nsfer Property within one year °f death without receiving adequate considera~n? .............................................................................................................. [] [] 3. Did decedent own 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'pr°bate Property which contains a benefidaPf 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. ~DRESS LO~ H. Dale, Execdtr~x 820 Meadow Lane, Camp Hill, PA 17011 SIGNORE OF PREPARE~~~TNE ADDRESS Andrew~. Gates, ~squ~re 2 N. Front St., P.O. Box 846, Clearfield, PA 16830 D,TE 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% F2 P.S; {9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {9116 (a) (1.1) (ii)]. The statute dces net exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are sfill applisabie even if the su~iving spouse is the only beneficiary, For dates of death on or after July 1, 2000: Tne tsx 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 stepporent of the child is 0% [72 RS. {9116(a)(1.2)]. The tax rate imposed on ~e net value of transfers to or for the use of the decadent's lineal beneflcia~es is 4.5%, except as noted in 72 P.S. {9116(1.2) [72 P.S. {9116(a}(1)]. The tax rate imposed on the net value of transfers to or for the use of the deceqent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, unde~ Section 9102, as an iadividuai who has st least one parent in common with the decadenL whether by blood or adop~n. KNOW ALL MEN BY THESE PRESENTS, that I, SADIE ELIZA WOOD KERSTETTER, of the Township of Ferguson, County of Clearfield, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all Wills or Bequests by me at any time heretofore made. ITEM I: I hereby request that my Executrix, hereinafter named, shall pay all the expenses of my last illness and funeral as soon after my decease as may be conveniently and expediently made. ITEM II: I direct that my real estate situate in the Village of Kerrmoor, Ferguson Township, Clearfield County, Pennsylvania, consisting of a house, two adjoining lots and an additional lot be sold by my Executrix under such terms and conditions as-she deems best in her discretion. Should my daughter, LORRAINE H. DALE, survive me by thirty (30)days, I give and bequeath the sum of ONE THOUSAND ($1,000.00) DOLLARS each from the real estate sale proceeds to my granddaughters, VANESSA HUNTER and VALERIE HUNTER. I give and bequeath the balance of the net real estate sale proceeds to my daughter, LORRAINE H. DALE. Should my daughter, LORRAINE H. DALE, fail to survive me by estate sale equal shares. and bequeath the net real lineal grandchildren in Sh°uldany~linealgrandchild predecease me, that grandchild,s share shall be divided equally between my surviving lineal grandchildren~ ITEM III. I~giv~and ~e~eath my household furnishings, appliances, dishware, silverware and my personal effects to my daughter, LORRAINE H. DALE, and my lineal grandchildren, VANESSA HUNTER, VALERIE ~3~TER, SHARON DALE, COLLEEN DALE, and SCOTT DALE, to be divided amongst themselves pursuant to instructions I gave to them during my lifetime and as they otherwise can agree. ITEM IV: I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, wheresoever situate and whether acquired prior or subsequent to the execut~6h:~of~this Will, to my daughtmr' LORRAINE H. DALE, pro%lded she survives me by thirty (30) daFs' In the event my daughter, LORRAINE H. DALE, fails to su~iue me by thirty (30) days, I then give, devise and bequeath al1 the rest, residue and remainder Of my estate, real, personal and mixed, wheresoever situate and whether acquired prior or shlbsequent to the execution of this Will, to my then surviving lineal grandchildren, in equal PAGE TWO shares. Should any of my lineal grandchildren predecease me, the share of said deceased lineal grandchild shall he,divided equally between my surviving lineal grandchildren. ITEM V~ All inheritance taxes and estate taxes and interest and penalties thereon, payable by reason of my death with respect to property comprising my gross taxable estate, whether or not passing under this Will, together with attorney fees and court costs incurred in the administration of my Estate, shall be paid by my Executrix from my residuary estate. ITEM VI: No interest of any beneficiary under this Will or any Codicil thereto, while undistributed and in the possession of my Executrix, shall be subject to anticipation, attachment, execution, sequestration or voluntary or involuntary alienation. ITEM VII~ In addition to the powers conferred by law, my Executrix shall have the following powers applicable to all property held by her, exercisable without Court approval, and effective with respect to each item of said property until actual distribution thereof= (a) To alter, repair, improve, sell or lease property, real, personal or mixed, for any PAGE THREE or privately for such terms as she proper, and to give options for ,sales, without liability on the purchasers to see to the application of the purchase money; (b) To borrow money and to mortgage real property and to pledge personal property as security therefor; (c) To retain or invest any and all funds, whether Principal or income, in any real or personal D=operty without restriction to legal investments~ (d) To comp~omise controversies; and (e) To make an~ payment or distribution herein provided fo~ in cash, kind or partly in each, at valuations fixed by her. ~ ~& ITEM VIII: I hereby nominate, constitute and appoint m~,daughter, LORRAINE H. D~, to act as Executrix of this my Last Will and Testament and ~irect that she shall serve as such without bond or interventioN of Court. Should my daughter, LORRAINE H. DALE, predeceas% me or be unable or unwilling for any reason whatsoever to act as ~xecutrix, or having qualified to act as Executrix but failing to Uomplete the administration of my estate, I then nominate, co~t£tute and appoint my granddaughter, PAGE FOUR SHARON DALE, to act as Executrix of this my Last Will and Testament and also direct that she shall serve as such without bond or intervention of Court. this IN WITNESS WHEREOF, I hereunto set my hand and seal /qz~ day of April, 1991. Sadie Eliz~ Wood Kerstetter (SEAL) Signed, Sealed, Published and Declared by the Testatrix above named as and for her Last Will and Testament, in the presence of us, who have hereunto at her request sub- scribed our names in her presence and in the presence of each other as Witnesses Wit/~ess Witness PAGE FIVE t ' REAL ES SADIE E. ~TETTER ; FILEN,U~¢~ ' LE NUMBER g ~ and a wiling seUer, ne~er being ~m'ell~ ~ - ~ _~ at ~{r manet value. Fair manet value ~ · . ~ e disclos~n ~h~ule F. -" " ~ or s~, ~ having m~onab~e ~{~-a of .... ~/~n~ as ~e pn~ at wh~ ;~ woa~ be ~----~ ITEM ..... : ~ "'~ ~n~ m~ Real-r ............ ~'=~ ' NUMBER ~ 1. ~ ~ DESCRiPTiON ~ O~O~AT~ Unimproved lot situate in Ferguson Township, Clearfleld County, PA (Clearf~eld County Assessment Map No. 113-G13-648-31'- 244.00 photocopy of Assessment Card a~tached) County Assessed Value $ 50.00 CommonLevel Ratio Factor 4~8_~__~8 $244.00 .. 244.00 CO~"O"W~LTNOFPENNEYLVAH~^ / CASH, BANK DEPOSITS, & MISC. / . INHERITANCE TAX RETURN RE$~D~"TO~CEOEHT PERSONAL PROPERTY ESTATE OF SADIE E. KERS~TTER FILENUMBER 21-03-0949 thdude We proceeds of JitJga~on and We date the proceeds were received by the estate. All property jointly-owned with the right of survivorship most be disclosed on Schedule F.-- ITEM DESCRIPTION VALUE AT DATE OF DEATH 1. Blue Cross/Blue Shield ~ refund of premium 217.35 TOTAL (Also enter on line 5, Recapitulation) $ 217.35 (if more space is needed, inse~t additional s'~-~-of the same size) COMMONWEALTH OF PENNSYLVANIA INHERJTANCE TAX RETURN ESTATE OF SADIE g. KERSTETTER If an asset was made joint within one year of the dececle~s date of dea~,/t must b~ reported on Schedule O 21-03-0949 SURVN;NG JOrNT TENANT(S) NAME Lorraine H. Dale JOINTLY-OWNED PROPERTY: ADDRESS 820 Meadow Lane, Camp Hill, PA Inc~dde flame of ~nam:~al in~tu~ and bank acc~mt numbe~ or simL!ar iden~yfng number. Attac~ Pennsylvania Central Federal Credit Union Acct. #82120-015 M & T Bank Certificate of Deposit No. 31003913939797 CSB Bank, Curwensville, PA checking Acct. ~148785 County National Bank, Clearfleld, PA Certificate o'f Deposit No. 1551'54 1068.32 13413.52 23677.93 30564.78 RELA~GNSHIP TO ~CEDE~ daughter 534.16 6706.76 11838.96 15282.39 TOTAL (Also enter on line 6, Reca~ula~on) $ 34362.27 (If mom~ n~d~,t in~rt ~cJiflnn:~l eh~'~'~'e ~f fh~ e:~mA e;?al " co'~O~E~m OF ~E.~SyLVA.~ FUNERAL EXPENSES ESTATEOF E$1OENTOECEOENT ADMINISTRATIVECOSTS SADIE E ~RsTETTER FiLE NUmBeR D~bts of decedent must be reported on Schedule L NUUSE~ 1. 21-03-0949 DESCRIPTION -- AMOUNT ADMINISTRATIVE COSTS: Gacee & ~eama~. {s~a~eme~ at~cAed) Relationship of C~aimant t~ Decedent __ Fees Cumberland County Register 1355,00 46.00 323.05 75.00 100.00 20.00 20.00 199.81 46.30 200.00 $ 2,648.06 7. 8. 9. The Patriot News cumberland County Legal Journal Honorarium to Pastor Engle and Pator Maderia Payment to Susan Read - pianist at funeral Payment to David Barrett - soloist at funeral Curwensville~Florlst Rezmbursem~nt to Executrix for Postage Payment to Zion Baptist Church for funeral Luncheon (CONTTINUED ON ATTACHED) TOTAL ~1~ ~ter On ~ne 9, Recapi~la~on) (if more s~ Tax Return Preparers Fees ESTATE OF SADIE E. KERSTETTER Schedule H (continued) 15. Reimbursement to Executrix for mileage (2 trips at 320 m~les at $.36 per mile) 16. Cumberland County Register of Wills 17. Cumberland County Recorder File No. 21-03-0949 230.40 4.00 28.50 GATES ~ SEAMAN (8/4) 765-1766 3uly 21, 2004 Estate of Sadie Kerstetter l~OR PROI~SSIONAL SF-.RVIC~S I~a~ORRRD Andrew p. Gates: 11-4-2003 11-5-2003 11-7-2003 Conference with Lorraine Dale; l~ip to Courthouse to get Assessment information; legal research re: procedure to get real estate to devisee at least expense Revision to Petition for Letters; telephone conference with Register of Wills of Cumberland County, Pennsylvania Conference with Lorraine Dale and husband; trip to Coutthouse to get 1Va-s. Dale sworn in; preparation of letter to Cumberland County Register of Wills 2-2-20~ 7-21-2004 Review file; conference with Paralegal to calculate 3 month discount figure; telephone conference with Lorraine Dale Review Final Pennsylvania Inheritance Tax Return and preparation of letter to Mrs. Dale (.50 hr.) Estimated time for completion of Estate, including conferences with Paralegal, Lorraine Dale, and review of Notice of Acceptance of PA Inheritance Tax Return and Receipt and Release 1.25 .25 1.25 .5O N/C ~1.00 Total hours - Attorney Gates 4.25 = Total fees. Attorney Gates Preparation of Deed: Lorraine Dale, Executrix to Lorraine Dale, individually ................. Paralegal: 11-6-2003 Preparation of draft of Petition for Letters 11-7-2003 Conference with clients .5O .75 $ 595.00 $ 85.00 Page two Estate of Sadie Kerstetter Suly 21, 20O4 GATES ,~ SEAMAN Paralegai: (continued) 11-12-2003 Revisi°n to letter to Curnberlend County; preparation of Rstate Information Sheet 11-29-2003 Preparati°n of Estate Notice; preparation of letters to Patriot News and Pennsylvania Depa~haent of Public Welfare; preparation of fax to Legal Journal 12-31-2003 Preparation of correspondence to Lorraine Dale, CSB Bank, CNB and M&T 2-2-20O4 3-8-20O4 7-20-20O4 7-21-20O4 [future] Preparation of draft of Lahetitance Tax return - 3 month estimate; conference with Attorney Gates Preparation of 5.6 Notice; preparation of letters to beneficiaries and to Lorraine Dale; telephone conference with Cumberland County Register Telephone calls to Serry and Kathy Bloom [left message]; preparation of draft of ~ Return Preparation of ~ Return; conference with Attorney Gates; preparation of letter to Mrs. Dale Estimated time for completion of Estate, including conferences with Attorney; review of Notice from Pennsylvania Department of Revenue; preparation of Receipts and Release; and correspondence to Cumberland Cotmty Register of W'flls Total hours, Paralegal Advanced Costs: 11-12-2003 to Cumberland County Register ........................ Cumberland County Legal Journal .......................... [future] Karen Starck, Recorder, deed recording fee ............ .25 1.00 1.00 1.25 1.50 9.00 = $ 46.00 $ 75.00 $ 28.50 $ 675.00 $ 1_!_49.~.so $1,504.50 coM SCHEDULE j' ONW L O PENNE ,WN, BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT SADIE E. KERSTETTER 21-03-0949 NUMBER NAME AND ADDRESS OF PERSON(S/RECEIVING F:ROPERTY (include ou~ght sPOusal dis~but/ons) Do Not List Trustee(s) Off ESTATE I. Lorraine H. Dale 820 Headow [ane, Camp H';11, ?A 17011 daughter 100~ NON.ENTETAxARB DLEO LLA R AMOUNTS FOR DISTFUBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17', AS APPROPRIATE, ON REV 1500 COVER SHEET A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE I. '% CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART Y/. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV (if more space is needed, insert additional: of the same BUREAU OF INDTVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA: 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOgANCE OR DZSALLOgANCE OF DEDUCTIONS AND ASSESSNENT OF TAX RE¥-1547 EX AFP ¢01-g5) ANDREN P GA~ES ESQ GATES & SE~[AN i: PO ~'OX 8~6 '-: :i CLEARFTELD '-~ PA~ 168:50 CUT ALONG THXS LXNE ~ DATE 09-Z7-ZOOq ESTATE OF KERSTETTER DATE OF DEATH 11-05-Z00:5 FILE NUHBER 21 0:5-09q9 COUNTY CUHBERLAHD ACN 101 Amount Remitted SADIE HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF KERSTETTER SADIE E FILE NO. 21 0:5-09~9 ACN 101 DATE 09-27-ZOOq TAX RETURN gAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTZCE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) $. 4. 6. 7. 8. ORIGINAL RETURN (1) (2) Closely Held Stock/Partnership Interest (Schedule C) ($) Hortgagas/Notas Receivable (Schedule D) (4) Cash/Bank Daposits/Nisc. Personal Property (Schedule E) (S) Jointly Owned Property (Schedule F) (6) Transfers (Schedule G) (7) Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expensas/Adm. Costs/Hisc. Expanses (Schedule H) 10. Dabts/Hortgage Liabilities/Liens (Schedule T) 11. Total Deductions 12. Net Value of Tax Return 15. 14. (9) (10) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Subject to Tax Z~.O0 .00 .00 .00 217.35 :5q~:562.27 .00 (8) Z,6~8.06 .00 NOTE: To insure proper credit to your account, submit the upper portion of this for. ~ith your tax payment. NOTE :5q,82:5.62 (11} 2.6~8.06 (12) :52,175.56 (15) .00 (14) :52,175.56 18 and 19 will Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. (la), .00 x O0 = .00 (16). ~Z,175.56 x Oq5= 1,~.~.7.90 (17). .00 x 12 = .00 (lB) .00 x 15 = .00 (19)= 1,~+~7.90 ANOUNT PA/D 1,~00.00 72.62 ASSESSNENT OF TAX: 15. Amount of Line 14 at Spousal rata 16. Amount of Line 14 taxable at Lineal/Class A rata 17. Amount of Line 14 at Sibling rata 18. Amount of Line 14 taxable at Collateral/Class B rata 19. Princi ma1 Tax Due TAX CREDZTS PAYHENT RECEIPT DISCOUNT (+) DATE NUNBER TNTEREST/PEN pAI'D (- 02-01-200~ CD005515 72.~0 07-$0-200q CD00~215 .00 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADD/TZONAL /NTEREST. BALANCE OF TAX DUE 97.12CR INTEREST AND PEN. .00 97.1ZCR ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE~U/RED. ZF TOTAL DUE TS REFLECTED AS A "CRED/T" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR /NSTRUCT/ONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 ¢collateral) rate on any such futura interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 91q0). 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-l:5133. Applications ara available at the Office of the Register of Nills, any of the 2:5 Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: 1-800-:561-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-:5020 iTT only}. Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60} days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 1810Z1, Harrisburg, PA 17118-1011, 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 ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717} 787-6505. 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 (5) calendar months after the decedant's death, a five percent (51) 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 and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. [ntarmst is charged beginning with first day of delinquency, or nine (9) months and Dna (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (61) percent per annum calculated at a daily rate of .00016q. A11 taxes which became delinquent on and after January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq ara: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year ~ ZOX .0005q8 ~J~'&- 1991 117. .oo030l 198:5 167. . 000~:58 1992 97. . O OOZr~7 ZOOZ Z98q 117. .000501 1993-199~, 77. .000191 Z003 1985 1:57. . 000:556 1995-1998 97. .0001~7 ZOOq 1986 107. . 00017a, 1999 77. . DO0191 1987 107. .00017a, ZOO0 77. . 000192: --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU~{BER OF DAYS DELZNI~UENT X DAILY INTEREST FACTOR Interest Daily Rate Factor 9Z .O00Zq7 67. .O0016q 57. .0001~7 ~Z .000110 --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 bm calculated. REV-1470 EX (8-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAu OF INDIVIDUAL TAXEs DEPT. 280601 DECEDENTS NAME Sadie E. Kerstetter Destiny S.R. Brown SCHEDULE INHERITANCE TAX EXPLANATION OF CHANGES FILE NI IMn=~ ~0~ EXPLANATION OF CHANGES Total on Schedule H was not correctly carried forward to recapitulation page. ROW Page 1 ;~EV-1470 EX (6-88) '~ INHERITANCE TAX EXPLANATION COMMONVVEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDEN3~S NAME FILE NUMBER Sadie E.Kerstetter 2103-0949 REVIEWED BY ACN Destiny S.R.Brown 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Total on Schedule H was not correctly carried forward to recapitulation page. ROW Page 1 STATUS REPORT UNDER RULE 6.12 Name of Decedent: SA 1\ it;; t;;" L , z.1t vI () od Date of Death: J/{}t/..3 d-~O 3 , lie r.s-fe#er- Will No.: J; - (, -~ .. q i.-{ C( Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ~ 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 the personal representative file a final account with the Court? Yes No fX1 b. The separate OrPhans' Court No. (if any) for the personal representative's account is: # c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. O.le:#o<;- /~#~ ~ ture J...()rra:.IA/~ H. ~)e Name ~)',) \/ tc20 iii etLc:I L'J al Address LANE, &m/J /.hll, ~, , I /7()/1 7/7- 7..$7- CJ.3~ Telephone No. Capacity: ~ Personal Representative o Counsel for personal representative ;1/ v- dl-03-949 IN THE OFFICE OF THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PA. IN RE: Estate of Sadie Eliza Wood Kerstetter, a/k/a Sadie E. Kerstetter, a/k/a Sadie Eliza Wood, late of Hampden Township, Cumberland County, pennsylvania, deceased. 'i 'i 11 Ii !! Ii I !I RECEIPT AND RELEASE KNOW ALL MEN BY THESE PRESENTS, that I, LORRAINE H. DALE, being a living heir of SADIE ELIZA WOOD KERSTETTER, deceased, acknowledge that I have received my respective distributive share of the said personal, real or mixed property of the Estate of SADIE ELIZA WOOD KERSTETTER, deceased, as referred to in the Last will and Testament of Sadie Eliza Wood Kerstetter, received by me concurrently herewith, in full satisfaction and payment of all such interest in realty and personalty including all sum or sums of money due me from the Estate of Sadie Eliza Wood Kerstetter, deceased, and hereby consent to the terms and distribution of said Estate. In consideration of said distribution to me, I do hereby remise, release, quit claim and forever discharge the Estate of Sadie Eliza Wood Kerstetter, and Lorraine H. Dale, Executrix, of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever for or by reason thereof, or of any other act, matter, cause or thing whatsoever, and I do hereby agree to indemnify said Executrix for my proportionate share of any legal claim, costs and reasonable attorney's fees relative to the same, hereafter made against the said Estate and/or Executrix for making this distribution, and I further release and discharge Lorraine H. Dale, Executrix, of and from the filing of any First and Final Account in the said Estate. this IN WITNESS ~VHEREOF, I /f1f day of '%Jd.<Ah have hereunto set my hand and seal , 2005. ~~t,A '''ALl ';~~ Ci'I ;".-" .::/:' f'o",:; C<.) Cr'~ .,