HomeMy WebLinkAbout03-0790
PETITION ~ROBATE and GRANT OF LETTERS
Estate of' P~cAL ~ T ~ J'lfc I?7AAw~6 SL No. CJ../-() 3 '-7 q ()
also known as To:
Register of Wills for the
County of ('I#'*1~E-rL ;9,..J.s) in the
Commonwealth of Pennsylvania
, Deceased.
Social Security No. / 1-1'" ,~ 3-'I';"j
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the executciL
in the last will of the above decedent, dated '? S'~-;r_-~ ~--
and codicil(s) dated
named
,.,U)-- c.:. " OJ
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in (!uAIb.&.""",,,,),j County, Pennsylvania, with ..I
hIS last family or principal residence at 3'7 .s')~_-u,rr b.(.,../c' . S,-v,.,,,r_ ,,4A/s1"f).AI
A I
"ft
(list street, number and muncipality)
Decendent, then 71 years of age, died
at #A/t-/w.s ~'.L6 ~~IP,."",--
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 adjudicated
incompetent:
11
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Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: .3';7 SJ_~t.s-.Fr- ';)/t.;./r'
$ / "'YO. 10 t)
,
$
$
$ 9C7 ol>i:'
..s- ;Y;-{ C "~~.r 7tJuJ"J. 1.:0.
r
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters ~S;-;..-1 ~~o<r""f.lp
(testamentary; administration c.I.a.; administration d.b.n.c.t.a.)
theron.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA l ss
COUNTY OF Cumberland j
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 the above decedent petitioner(s) will well and truly administer the estate according to law.
and
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N 21-2003-790
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Estate of
PAUL D. McMANUELS SR.
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW September 30th ~ 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 9/9/2003
described therein be admitted to probate and filed of record as the last will of
PAUT. no Mr.MANTTRT.~ ~R
and Letters TESTAMENI'ARY
are hereby granted to TERRY WAYNE MCMANUELS
Donna M.
FEES
Probate, Letters, Etc. ......... $ 270.00
Short Certificates(10 . . . . . . . . .. $ 30.00
~ .(.1)............ $ 3.00
JCP $ -10.00
TOTAL _ $ 313_00
Filed .September. .30th.,.2003...... . . . ...
ATIORNEY (Sup. Ct. J.D. No.)
ADDRESS
PHONE
Letters will be picked up on Wednesday
around 12 noon, 10701/03.
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REGISTER
OA
F WILLS OF
OF SUBSCRIBI
COUNTY
WITNESS
codicil
(each) a subscribing witnes 0 the will presented here
law, d ose(s) and say(s) that
, (each) being duly qualifie ccording to
presen nd saw
the testat sign the same and that
r uest of testat in h
othe ubscribing witness
signed as a witness at t
er) (in the presence of the
Register
(Address)
REGISTER OF WILLS OF Cumberland COUNTY
OATH OF NON-SUBSCRIBING WITNESS
X- -f5.?.<'l.
W. ft.1
(each) a subscriber hereto, (each) being duly qua fied a cording to law, depose(s) and say(s) that
We are familiar with the signature of PAll 1 n Mr.MAnl IF' 1 !=:, ~r ,
testabr of (>>~~) the ~. pr~s~nted herewith and
that We heliev"J'the signature o~ te?y the handwriting of
Paul D. McManuels. Sr.
to the best of our knowledge and belief.
Sworn to or affirmed and subscribed before "^ ~
me this 30th day of
~ s122em~at'J1 !~ 2003
~ ~ ~- --&!fIbftrtl'V
LOnna M. otto.1st Deputy ~
(Name)
(Address)
'-1'(\;..'.;:(\0;; D,J::,\'
This 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.i.~
Fee for this certificate, $2. 00
~
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9702495
No.
j?-:t~ ~~.3
Date
Hl05.l4JAev 2187
COMMONWEALTH OF PENNSYLVANIA. OEPARTMENT OF HEALTH. VITAL RECOROS
CERTIFICATE OF DEATH
iVP :;jPAJNT
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PEA,..AHEHT
BLACK INK
NAME OF oeCEOENT IF.,Sl. MaOdIe. 1.._
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AGE (LHl8lfthaay) uNDER 1 YeAR uNDER 1 QIIIY
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REGISTRAR'S SIGNATURE AHa NUMBER
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$IGNAT\JAE AND TITLE OF CERTIFIER
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LICENSE NUMBER
0', ~OD6c17~~ ,.. ~""'''l-c.~
NAME AND AOOAIESSOF P€ASON WHO COMPLETED CAUSE OF DIJI1'H
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DATE FILED (Uonlh o.y, 1'INr1
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21-2003-790
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LAST WILL AND TESTAMENT OF
Paul D. McManuels Sr
I.
I, Paul D. McManuels Sr, residing at Shiremanstown, PA, being of
sound mind and in the contemplation of the certainty of death, do hereby
declare this instrument to be my last will and testament.
II.
I hereby revoke all previous wills and codicils.
III.
I direct that the disposition of my remains be as follows:
in accordance made by the executor of my estate.
IV.
I give all the rest and residue of my estate as follows:
To Faye Demy: 30 per cent of my estate
To Kathy McManuels Timmerman: 30 per cent of my estate
To Paul David McManuels Jr: 20 per cent of my estate
To Terry Wayne McManuels: 20 per cent of my estate
If none of my designated beneficiaries survives me, I give all the rest
and residue of my estate to their heirs. If neither all of my designated
beneficiaries nor their heirs, survives me, I give all the rest and
residue of my estate to my heirs as determined by the laws of the State
of Pennsylvania, relating to descent and distribution.
V.
I appoint Terry Wayne McManuels, to act as the executor of this
will, to serve without bond. Should Terry Wayne McManuels be unable or
unwilling to serve, then I appoint Nancy Thompson McManuels to act as
the executor of this will.
I herewith affix my signature to this will on this
the
, ~~003
at
following witnesses, 0 witnesse
request, and in my presence.
in the presence of the
subscribed this will at my
f t\AA~ 1\J - fhr. f/)IJ~~ ~
Paul D. McManuels Sr
ATTESTATION CLAUSE
On the date above written, Paul D. McManuels Sr, well known to us
declared to us, and in our presence, that this instrument,
consisting of ~ pages, is his last will and testament, and Paul D.
McManuels Sr, then signed this instrument in our presence, and at Paul
D. McManuels Sr's request we now sign this will as witnesses in each
other's presence. Further that Paul D. McManuels Sr, appeared to us to
be of sound mind and lawful age, and under no undue influence.
Witness:
9~;?~
Address: )1,/ N. ~M sl.
/ J 1 L b '7") I 7 0 '/3
fA../o./ I'Y1 ~7 5 Uv- J / r~,
Witness:
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Address: 01 Cf ~~A eJ. /Y\t'J./&2-MWY\ P A- l 7 () S I
Witness:
Address:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Paul D. McManuels, Sr.
Date of Death:
09/19/03
Will No.
2003-0790
PA. No.
2003-0790
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 10/20/03
Name
Address
Terry Wayne McManuels, 1673 Kilt Street, Virginia Beach, VA 23464 757-479-2261
Faye Demy, 317 Somerset Drive, Shiremanstown, PA 17011 717-737-2516
Paul David McManuels, Jr.,12594 Hutchins Circle, Madison, AL 35756 256-603-7244
Kathy McManuels Timmerman, 101 N. 2nd St., Wormleysburg, PA 17043 717-731-6218
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except_
None
Date:
10/20/03
~~
./Signature
Telephone
G. Patrick O'Connor, Esq.
3105 Old Gettysburg Road
Camp Hill, PA 17011
(717) 737-7760
Name
Address
" ,
, ~
Capacity:
x
Personal Representative
Counsel for Personal
Representative
.. .
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G. Patrick O'Connor
Attorney-at-Law
3105 OLD GETTYSBURG ROAD
CAMP Hill, PA 17011
TELEPHONE: 717-737-7760
July 27, 2004
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013-3387
Re: Estate of Paul D. McManuels, deceased
File No. 2003-00790
Dear Register of Wills:
Enclosed is a check in the amount of $24,324.00 to be applied to the PA
Inheritance Taxes for the above named estate. Also enclosed is a stamped, self-
addressed envelope for return of the receipt. Thank you for your consideration.
s~~
h. Patrick O'Connor
.GPO'ClIsrf)
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Camp Hill, PA 17011
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Register of Wills
Cumberland County courthouse
1 Courthouse Square
Carlisle, PA 17013-3387
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU DF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-961
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 004208
MCMANUELS TERRY WAYNE
1673 KilT STREET
VIRGINIA BEACH, VA 23464
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
_n___~_ fold
, '.
ESTATE INFORMATION: SSN: 188-12-3353
FILE NUMBER: 2103-0790
DECEDENT NAME: MCMANUElS PAUL 0 SR
DATE OF PAYMENT: 07/28/2004
POSTMARK DATE: 07/27/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 09/19/2003
101 I $24,324.00
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TOTAL AMOUNT PAID:
$24,324.00
REMARKS:
CHECK#1013
- SEAL
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WillS
REGISTER OF WILLS
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G. Patrick O'Connor
Attorney-at-Law
3105 Old Gettysburg Road
Camp Hill, PA 17011
Telephone: 717-737-7760
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
August 11, 2005
,Cj'D
;LI~Y
Re: Estate of Paul D. McManuels, Sr.
No. 21-03-0079
Dear Register of Wills:
Enclosed is a check in the amount of $4,464.09 to be applied to the
Pennsylvania Inheritance Taxes owed by the above estate. A self-addressed
and stamped envelope is enclosed for return of the receipt. Thank you for your
consideration.
GPO'C/lsm
Enclosure
c: File
~~
G. Patrick O'Connor
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NO. CD 005680
AMOUNT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PENNSYLVANIA
NHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
23464
7128.0601
MCMANUELS TERRY WAYNE
1673 KILT STREET
VIRGINIA BEACH, VA
HARRISBURG. PA
RECEIVED FROM
ACN
ASSESSMENT
CONTROL
NUMBER
101 I $4,464.09
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ESTATE INFORMATION: SSN: 188-12-3353
FILE NUMBER: 2103-0790
DECEDENT NAME: MCMANUELS PAUL D SR
DATE OF PAYMENT: 08/12/2005
POSTMARK DATE: 08/12/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 09/19/2003
TOTAL AMOUNT PAID $4,464.09
REMARKS TERRY W MCMANUELS
. CHECK# 1049
INITIALS: SK
SEAL RECEIVED BY: GLENDAFARNERSTRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
-
G. Patrick O'Connor, Esq.
3105 Old Gettysburg Road
Camp Hill. PA 17011
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Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
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1'llllllllUlu, 1IIIlIIUHlUII.JI,I, IIlIIJ,IJ,IIlI,JIlIl/l,1
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
File No.:
MCMANUELS, PAUL D.
9/19/03
2103-0790
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 X
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete: 3-1-06
3. If the answer to No.1 is Yes, state the following:
Yes
a.
No
Did the personal representative file a final account with the Court?
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c.
parties in interest?
Did the personal representative state an account informally to the
Yes No
d. Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk ofthe Orphans' Court and may be attached
to this report.
Date: 9-16-05
Md~
/Signature
G. PATRICK O'CONNOR. ESQ.
Name (Please type or print)
~
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L_._
3105 OLD GETTYSBURG RD.
CAMP HILL. P A 17011
Address
i _
\_~
717-737-7760
Tel. No.
Capacity: _ Personal Representative
~ Counsel for Personal Representative
(
(2;Q
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 8/30/2005
MCMANUELS TERRY WAYNE
1673 KILT STREET
VIRGINIA BEACH, VA 23464
RE: Estate of MCMANUELS PAUL D SR
File Number: 2003-00790
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
wills a Status Report of completed or uncompleted administration.
This filing is due by:
9/19/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~IA:-~L.._~
GLENDA FARNER~~
/ ,
REGISTER OF WILLS ~,
cc: File
Counsel
Judge
Q;~
G. Patrick O'Connor
Attorney-at-Law
3105 Old Gettysburg Road
Camp Hill, PA 17011
Telephone: 717-737-7760
January 30, 2006
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re: Estate of Paul D. McManuels, Sr.
No. 21-03-0079
Dear Register of Wills:
Enclosed is a check in the amount of $1,434.02 to be applied to the
Pennsylvania Inheritance Taxes owed by the above estate. A self-addressed and
stamped envelope is enclosed for return of the receipt. Thank you for your
consideration.
/~/) W~/t'~~
A. Patrick O'Connor
GPO'C/lsm
Enclosure
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128~0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 006270
MCMANUELS TERRY WAYNE
1673 KILT STREET
VIRGINIA BEACH, VA 23464
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
n____n fold
101
$1,434.02
ESTATE INFORMATION: SSN: 188-12-3353
FILE NUMBER: 2103-0790
DECEDENT NAME: MCMANUELS PAUL 0 SR
DATE OF PAYMENT: 02/01/2006
POSTMARK DATE: 01/31/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 09/19/2003
TOTAL AMOUNT PAID:
$1,434.02
REMARKS: MCMANUELS TERRY
CHECK#1059
SEAL
INITIALS: MG
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
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G. Patrick O'Connor
Attorney-at-Law
3105 Old Gettysburg Road
Camp Hill, PA 17011
Telephone: 717-737-7760
February 2, 2006
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re: Estate of Paul D. McManuels, Sr.
No. 21-03-0079
Dear Register of Wills:
Enclosed is a check in the amount of $59.85 to be applied to the Pennsylvania
Inheritance Taxes owed by the above estate. A self-addressed and stamped envelope
is enclosed for return of the receipt. Thank you for your consideration.
SJ]2&r--
./ G. Patrick O'Connor
GPO'Cllsm
Enclosure
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 006293
MCMANUELS TERRY WAYNE
1673 KILT STREET
VIRGINIA BEACH, VA 23464
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
nnu__ fold
101
$59.85
ESTATE INFORMATION: SSN: 188-12-3353
FILE NUMBER: 2103-0790
DECEDENT NAME: MCMANUELS PAUL D SR
DATE OF PAYMENT: 02/06/2006
POSTMARK DATE: 02/03/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 09/19/2003
TOTAL AMOUNT PAID:
$59.85
REMARKS: MCMANUELS TERRY W
CHECK#1063
SEAL
INITIALS: MG
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
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REV.llillll EX (6-Ul)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
McMANUElS, SR., PAUL D.
,eel)
FILE NUMBER
21 03
oe7'9
DATE OF DEATH (MM-DD-YEAR)
09/19/2003
DATE OF BIRTH (MM-DD-YEAR)
OS/26/1926
COUNTY CODE YEAR
-----
t1UMBER
(IF APPLICABlE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (Altach copy of Wdl)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of d...th aller 12.12-ll2)
o 7. Decedent Maintained a Living Trust (Altach copy oITrusl)
o 10. Spousal Poverty Credit (dale ot dealh belWeen 12-31-91 and 1.1-95)
SOCIAL SECURITY NUMBER
188-12-3353
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (dal. of death pflOllo 12.1~2)
D 5. Federal Estate Tax Retum Required
..1... 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (AUach Sch 0)
''!l\H'~,$e~Qif .....~$j'1:B~~QMe(;J;l1;!1l;A~.~...qQ~~E~PQN!1lI$N~e.ANP..OQN;FIPI$NTIAl,.TA){'INf()~MAJI(JN.$t'(()t1"'!1l)~~f:)tRet.~!1l'T'Q;"
NAME COMPLETE MAILING ADDRESS
G. PATRICK O'CONNOR, ESQ. 3105 OLD GETTYSBURG RD.
FIRM NAME (lfApplicallle) CAMP HILL, PA 17011
TELEPHONE NUMBER
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(1)
(2)
(3)
(4)
(5)
170,000.00
220,130.55
0.00
0.00
33,813.00
\'-':
10,654.97
(8)
84,679.79
3,450.51
(11)
(12)
(13)
460,007.88
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. JoinUy OWned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line B minus Line 11)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
25,409.36
88,130.30
371,877.58
0.00
(14)
371,877 .58
(6)
(7)
(9)
(10)
14. Net Valull Subject to Tax (Une 12 minus Line 13)
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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)
x .0 . (15)
11,057.59
18.923.00
29.980.59
20.0
,;~:\" ,"i,'\' ":'.0/.>;';,>,> BE SORE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
16. Amount of Line 14 taxable at lineal rate
____.____________?_4~.L2_4.?4_ x .0 ~~_ (16)
17. Amount of Line 14 taxable at sibling rate
_________._______ x .12 (17)
126,153.33 x .15 (18)
(19)
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Decedent's Complete Address:
STREET ADDRESS
317 SOMERSET DRIVE
CITY I STATE PA I ZIP 17011
SHIREMANSTOWN
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
29,980.59
30,28l.96
Total Credits ( A + B + C ) (2)
30 , 281. 96
3. Interest/Penally if applicable
D. Interest
E. Penalty
127.82
Total Interest/Penalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
127.82
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5)
(5A)
(5B)
127.82
127.82
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
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;.......................................................................................... 0 bJ
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 []
c. retain a reversionary interest; or.......................................................................................................................... 0 []
d. receive the promise for life of either payments, benefits or care? ..................................................................... 0 []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 IK]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... g 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE O~ ~ON RESP9NS~LE FOR...FILING RETURN
m.mm~~~~~
ADDRESS
1673 KILT ST., VIRGINIA BEACH, VA 23464
SIGNATURE OF RER OTHE~~ EPRESENTATIVE
DATE
.:f!,/!~q~4?m
DAT~
~:2-1 j,)..tf}tl?
3105 GETTYSBURG RD., CAMP Hill, PA 17011
For dates of death on or after July 1,1994 and before January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exemot 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 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
~ The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
~ individual who has at least one parent in common with the decedent, whether by blood or adoption.
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LAST WILL AND TESTAMENT OF
PaulO. McManuels Sr
I.
I, Paul D. McManuels Sr, residing at Shiremanstown, PA, being of
sound mind and in the contemplation of the certainty of death, do hereby
declare this instrument to be my last will and testament.
II.
I hereby revoke all previous wills and codicils.
III.
I direct that the disposition of my remains be as follows:
in accordance made by the executor of my estate.
IV.
I give ~ll the rest and residue of my estate as follows:
To Faye Oemy: '.30 per cent of my estate
To Kathy McHanuels Timmerman: 30 per cent of my estate
To Paul David McManuels Jr: 20 per cent of my estate
To TerrY,wayne McManuels: 20 per cent of my estate
If none of my designated beneficiaries survives me, I give all the rest
and residue of my estate to their heirs. If neither all of my designated
beneficiaries nor their heirs, survives me, I give all the rest and
residue of my estate to my heirs as determined by the laws of the State
of Pennsylvania, relating to descent and distribution.
V.
I appoint Terry Wayne McManuels, to act as the executor of this
will, to serve without bond. Should Terry Wayne McManuels be unable or
unwilling to serve, then I appoint Nancy Thompson McManuels to act as
the executor of this will.
I herewith affix my signature to this will on this
the
, .J:9-0?003
n the presence of the
subscribed this will at my
~tJ\)-4),~~~~
Paul D. McManuels Sr
ATTESTATION CLAUSE
On the date above written, Paul D. McManuels Sr, well known to us
declared to us, and in our presence, that this instrument,
consisting of ~ pages, is his last will and testament, and Paul D.
McManuels Sri then signed this instrument in our presence, and at Paul
REV-1502 EX+ (6-9*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
PAUL D. McMANUELS, SR.
FILE NUMBER
21-03-0079
All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jolntly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
TWO STORY SINGLE FAMILY DWELLING LOCATED AT 317 SOMERSET DRIVE,
SHIREMANSTOWN, PA 17011-6539, RECORDED IN DEED BOOK X27, PAGE 00822.
SEE ATTACHED HUD-1.
VALUE AT DATE
OF DEATH
170,000.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
170,000.00
$
L. SETTLEMENT CHARGES
170.000.00 @ 6.5000 % 11.050.00
PAlO FROW
BORfIOWER'S
fUNOSAT
liETTI.aWfT
700. TOTAL COMMISSIQN Based on Price
UMSIOfI as NJlIOWS:
. IU1. ~ l),;;tw.w 1Q r'U:MIV\. I'<I:AI..I T
IU". ~ a,DIJU.w 1Q
IU;;I. I.OOITInl/AJOn t'8l<I at ~emeOl
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NOI&: une .. .. ~.._.. N:IJustment Of -4tUU.UU ror ::>l:LLE:R CKCOIT
SOO.ITEMS PAYABu: IN CONNECTION WITH LOAN
U01. rN 'lit 1Q
802. % to
o~...ee lD
1IU4. Y'eOIll'Utpon 1Q M\JI'\
lIUO. lD
ClUO. I"IOOd Cert fee to ueV II'\A\J I
lIU/. I ax ::>eMC6 ..ee to \.illl
IlIUlS. uocumeOll"1'ep roe 1Q J
IlKN. ID rr::l.ICJ'.
: 1I1U. '. . : I"t;t; ID I
11111.
900.ITEMS REQUIRED"BY LENDER TO BE PAID IN ADVANCE
901.lnlefeat From 05112105 to 06101105 @ $ 6.300000/day ( 20 days
14. MtlnQage Insurance t'renllum tor monUlS 10
3. Hazard Insurance P1emium for 1.0 years 10 STATE FARM
14.
'uti.
1000. RESERVES DEPOSITED WITH LENDER
1001. Hazard Insurance 3.000
12.' engage Insurance
!;;t. ountyfTwp Taxes
1 14. ity -.ax
1 5. Cl\oOI Tax
HAlO.
1007.
1008.
1100. Tln.E CHARGeS
1101. SeWementorCloslng Fee
1102. t:-MaI t KeV10Val
l' 3. Tille Examlnalion
1 , . nsu eller
. 11 . LJOC ment preparauon
11 . iIIOtl ry I"ees
111 . /W) ney's Fees
1/8 IUJtrI n~
1108. nUe Insurance
(inClU068 BbOl/8llem numlJers:
11lN. Lenaers ~verage
", U. vwners ~verage
1111. ,
",2. UVef1ll9
111 ,).
1114. 11Yo\.ir::I'\I...r::r::
111a.
1110.
r... f.
11111.
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201. Recording Fees: Deed $ 38.50; Mortgage $ 60.50;
14' . ....lYfI..OunlY ps:ueea l,fUU.oo; MOngage
1;t1 . ~tato TBllISIampS: Revenue ~tamps 1.700.00; MOrtgage
14t1 to RECORDER OF DEEDS
1 "I ~.....~~
1300. ADDITIONAL SETT1.EMENT CHARGES
1301. Survey . to
1302. res to ANS,IN<.
1303. I"FIO to ~"'MAY l'l"'AI T'
1304. RAD< 10 tNvl
1~. to I
1400. TOTAL SEnLEMENT CHARGES (Enter on Unea 103, Section J and 502, Section K) J /' \ A
By IigrWIg page , .. ............ ... ...... ~ reatipt ClI.llCln1piIIled copy 01 page 2 oIlhis /wll_ ~ tiJ ~ "if j II
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. IN!,,;.
...
. 1::" "" r::
,r"p
,.."g
, W'\I''''. /";:ltl
, 1'tJJJ.
months
months
4.UUU months
months
12.000 months
monms
months
months
36.83 per month
per monm
l):Z.1 a per month
per month
156.06 per monm'
per monUl
per month
per month
@ $
~
:Ii
$
10
to
to .
10 Lawyel'S TIUe Insurance ~rporatlon
to Y , INC.
to CA:iH
10
to
ge
$
~
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10
,. v'vvv. ._
4U,UUU.UU
10 KJ::MIY. I'\I:J\L I T
Certified 10 be a INe copy.
. INC.
,INC.
.11'1....
,IN\.i.
,IN\.i.
Releases $
,INC.
SeWement Agent
110049
ZUIl.ll4
1 ,8 l;t. I"
-319.14
3I).UO
30.00
100.00
U.UU !l.oo
1.208.75
lbU.UU
15.00
lU.UU'
1 "a.uu,
$11 t"U\,;
10.00
;a.uu
110.00
..:tlo.UU
3U.UU
:SOU.UU
%) 126.00
$442POC
DEED
UAB.Oo.lJ:ZO
\:>4 f'
99.00
1,/00.1.10
17.00
POC
6,252.96
,Ii'll,;.
"-8e 2
PAID FftOW
SELLERS
FUNOSAT
senLENENT
1 U.lIOU.UU
1,700.00
125.00
690.00
51.94
13.532.94
REV-1503 EX+ (6-98.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
21-03-0079
ESTATE OF
PAUL D. McMANUELS, SR.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
8.
9.
10.
11.
12.
VALUE AT DATE
OF DEATH
DESCRIPTION
Agere Systems A-5 shares common stock at $3.35 per share-CUSIP 00845VDRP
Agere Systems B-131 shares common stock at $3.19 per share-CUSIP 008450DRP
Avaya, Inc.-41 shares common stock at $10.67 per share-CUSIP 053499DRP
16.75
417.89
437.47
AT&T Wireless S--185 shares common stock at$8.83 per share-CUSIP 001-031-00209A10
Bell South Corp.-2,316 shares common stock at $24.45 per share-CUSIP 001-752-07986010
Comcast Class A-186 shares common stock at $30.97per share-CUSIP 20030N101
1,633.55
58,942.20
5,760.42
1,170.56
744.38
7.
Lucent Technologies-496 shares common stock at $2.36 per share-CUSIP 549463DRP
Met ute, Inc., 26 shares common stock at $28.63 per share-CUSIP 59186R10
NCR Corp.-24.06 shares common stock at $30.42 per share-CUSIP 62886P443
AT&T Corp.-115 shares common stock at $22.52 per share-CUSIP 001957505
731.91
2,589.80
144,105.60
3,580.02
Verizon Communications--4,080 shares common stock at $35.32 per share-CUSIP 92343V104
U.S. Government Series E and EE Savings Bonds
220,130.55
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
REV-1508 EX+ (6-98) 'f:
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
PAUL D. McMANUELS, SR.
FILE NUMBER
21-03-0079
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. REFUND--VERIZON LONG TERM CARE INSURANCE PREMIUM
2. FEDERAL INCOME TAX REFUND
3. 2002 BUICK PARK AVENUE, AS PER ATTACHED OFFER FROM PERRY BUICK
4. MISCELLANEOUS FURNITURE, FURNISHINGS & APPLIANCES, AS PER ATTACHED APPRAISAL
5. CEMETERY PLOT AT PAXTANG CEMETERY
10,971.00
2,055.00
17,500.00
2.307.00
600.00
172.79
6. REFUND-PPL SECURITY DEPOSIT
7. OTHER REFUNDS & MISCELLANEOUS
207.21
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
33.813.00
REV-1510 EX+ (6-98*
COMMONINEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
PAUL D. McMANUElS, SR.
FILE NUMBER
21-03-0079
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION I TAXABLE
INClUOE iHE NAME OF iHE TRANSFEREE, THEIR RElATIONSHIP TO DECEDENT AND
NUMBER iHE DATE OF TRANSFER. ATTACH A copy OF THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. IRA-ACCOUNT #054670 AT BELCO COMMUNITY CREDIT UNION-
FAYE DEMY, BENEFICIARY 25,409.36 100 25.409.36
TOTAL (Also enter on line 7 Recapitulation) $ 25.409.36
(If more space is needed, insert additional sheets of the same size)
.~
REV-1511 EX+ (12-99.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
PAULD.McMANUELS,SR.
FilE NUMBER
21-03-0079
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
AMOUNT
B.
1.
10.
11.
12.
DESCRIPTION
1.
FUNERAL EXPENSES:
FUNERAL & BURIAL--NEILL FUNERAL HOME
CLERGY SERVICES--FIRST CHURCH OF BRETH ERN, HARRISBURG, PA
HEADSTONE--GINGERICH MEMORIALS
8,508.00
125.00
100.00
2.
3.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) TERRY W. McMANUELS
Social Security Number(s)/EIN Number of Personal Representative(s) 177-42-1855
Street Address 1673 KILT ST.
17,900.00
City VIRGINIA BEACH
State VA Zip 23464
Year(s) Commission Paid: 2005
2.
Attorney Fees
15,897.88
3. 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
4.
Probate Fees
443.00
5.
Accountant's Fees
130.00
6. Tax Return Preparer's Fees
7.
ESTATE ADVERTISING--PATRIOT NEWS
ESTATE ADVERTISING--CUMBERLAND LAW JOURNAL
POSTAGE & INSURANCE TO SELL STOCKS
SHORT CERTIFICATES TO SELL STOCKS
REAL ESTATE APPRAISAL--CENTRAL PENN APPRAISALS
APPRAISAL OF PERSONAL PROPERTY--ZIEGLER AUCTION CO.
111.67
75.00
66.78
33.00
275.00
75.00
8.
9.
43,740.33
TOTAL (Also enter on line 9, Recapitulation) $
(If more space IS needed, insert additional sheets of the same size)
J
.
SCHEDULE H -- PAGE 2
FUNERAL EXPENSES & ADMINISTRATIVE COSTS
ESTATE OF PAUL D. McMANUELS, SR FILE NUMBER 21-03-0079
Total from previous page
13. Real estate -- lawn maintenance services
14. Real estate -- taxes (net after recoup at settlement)
15. Real estate -- insurance
16. Real estate -- PPL electric
17. Real estate -- water expense
18. Real estate -- sewer & trash to date of sale (net after recoup at settlement)
19. Real estate -- repairs, improvements & preparation for sale (see below)
Heating system check--Leggett, Inc.
New thermostats
Painting by Fisher
U-Haul Transport & Storage
Myers Lumber
Merry Maids
Sherman Williams--paint
Trash Removal--Boyd Diller & Sunoco
Home Depot
Winch Assembly
Drapes for Living Room
20. Real estate -- REMAX cancellation fee/deed
21. Real estate -- Settlement charges from sale
22. 2002 Buick -- Repairs
23. Overnight lodging expenses of executor
24. Telephone expenses
25. Bank fees
26. Repair of computer & software
Total (Also enter on line 9, Recapitulation)
$ 43,740.33
1,181.51
2,672.65
462.00
643.22
94.25
109.10
13,181.38
475.00
471.50
3,340.00
1,396.54
5,755.60
318.00
23.82
188.25
308.27
699.98
204.42
210.00
13,532.94
4,556.77
1,967.08
1,736.16
130.70
461.70
$ 84,679.79
REV-1512 EX+ (12-03) '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF
PAUL D. McMANUELS, SR.
FILE NUMBER
21-03-0079
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
ATT UNIVERSAL CREDIT CARD
1.25
2.
A TT UNIVERSAL CREDIT CARD
11.79
3.
DR. AZIZKHAM--MEDICAL SERVICES
9.76
4.
PINNACLE HEALTH
11.67
5.
PINNACLE HEALTH
28.40
6.
METROMED AMBULANCE SERVICE
50.00
7.
WASHINGTON MUTUAL MORTGAGE LOAN #8008239611
8.
PERSONAL FEDERAL INCOME TAXES FOR 2003 TAX YEAR
3,080.64
245.00
9.
GMAC CREDIT CARD
12.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
3.450.51
REV-1513 EX+ (9-00) '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
PAUL D. McMANUELS, SR.
FILE NUMBER
21-03-0079
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS Onclude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)J
1. FAYE DEMY FRIEND 30.00
2. KATHY McMANUELS TIMMERMAN DAUGHTER 30.00
3. PAUL DAVID McMANUELS SON 20.00
4. TERRY WAYNE McMANUELS SON 20.00
ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00
(If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EXI11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MCMANUELS TERRY WAYNE
1673 KILT STREET
VIRGINIA BEACH, VA 23464
hhU__ told
ESTATE INFORMATION: SSN: 188-12-3353
FILE NUMBER: 2103-0790
DECEDENT NAME: MCMANUELS PAUL 0 SR
DATE OF PAYMENT: 02/21/2006
POSTMARK DATE: 02/21/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 09/19/2003
NO. CD 006349
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $127.82
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$127.82
REMARKS: MCMANUELS TERRY W
CHECK# 1068
SEAL
INITIALS: CM
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
04-10-2006
MCMANUELS SR
09-19-2003
21 03-0790
CUMBERLAND
101
APPEAL DATE: 06-09-2006
( See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
REv:is47-Ex-AFP-io3:osi-NOTICE-OF-INHERITANCE-TAX-APPRAIsEMENT:-ALLowANCE-OR---------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MCMANUELS SR PAUL D FILE NO. 21 03-0790 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
;. ;
;J
"''''. ,--;
'.. /;..:
G PATRICK"OE;:ONNOR ESQ
3105 OLD GETTYSBURG RD
CAMP HILL PA 17011
REV-1547 EX AFP (06-05)
PAUL
D
T AX RETURN WAS: (X) ACCEPTED AS FILED
DATE 04-10-2006
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
170,000.00
220,130.55
.00
.00
33,813.00
10,654.97
25,409.36
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule Il
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
NOTE:
DATE
+
NUMBER INTEREST/PEN PAID (-)
*** SUMMARY 0 ALL 05 PAYMENTS **
426.73-
02-21-2006
(9)
(10)
84,679.79
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
460,007.88
88.130 30
371,877.58
.00
371,877.58
(19)=
.00
11,057.59
.00
18,923.00
29,980.59
3.450.51
(11)
(12)
(13)
(14)
.00 X 00 =
245,724.24 X 045 =
.00 X 12 =
126,153.33 X 15 =
AMOUNT PAID
30,409.78
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
29,983.05
2.46CR
.00
2.46CR
~
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 7/27/2006
MCMANUELS TERRY WAYNE
1673 KILT STREET
VIRGINIA BEACH, VA 23464
RE: Estate of MCMANUELS PAUL D SR
File Number: 2003-00790
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted adTninistration.
This filing is due by:
9/19/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~,,~lj~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
U~.~.eRiIiWJs_23t..I~. .:.1
:17 OCT 2t006. PM"" . .
· Sender: Please print your name, address, and ZIP+4 in this box ·
No.
03- ()lC\b
Initials .~.... .......
Glenda Farner Strasbaugh
Register of Wills and Clerk of Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, P A 17013
- - - ~.......
. -.:" .-. :_t_::..;::..
dr~ III fH Z006
M~
IN RE: ESTATE OF
MCMANUELS PAUL D S
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 2003-00790
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative: MCMANUELS TERRY WAYNE
Counsel for Personal Representative:
Date of Decedent's Death: 9/19/2003
Date of Delinquency Notice:
The undersigned, Glenda Famer-Strasbaugh, Clerk of Orphans' Court, in accordance
with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule
6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12,
Supreme Court Orphans' Court Rules was given on the above date and that the ten (10) day
notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court
is hereby notified of such delinquency and the undersigned requests that a Court conduct a
hearing to determine whether sanctions should be imposed upon the delinquent personal
representative or counsel for the delinquent personal representative.
Date:
1011 0/2006
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled 11/20/06 (ii), 11AM
in Cou~oom NO.2. If the Status Report is filed prior to ther. ~.at..7)~.learing. will
automatIcally be cancelled. \. t . / ( (7)
~:_._ "e' ~( V~~~
Edgar B. Bayley, J. \
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U.S. Postal ServiceTII4
CERTIFIED MAllTM RECEIPT
(Domestic Mail Only; No Insurance Coverage Provided)
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Postage .
Certified Faa
;H
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
File No.:
MCMANUELS, PAUL D.
9/19/03 ,c.-;'\
2003-0W+4- "\ \ v
Pursuant to Rule 6.12 of the Supreme court Orphans' Court Rules, I report the
following with respect to completion of the administration ofthe 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:
Yes
a. Did the personal representative file a final account with the Court?
No X
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c.
parties in interest?
Did the personal representative state an account informally to the
Yes X No
d. Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached (0 this rep,,~ o~ '. .. " .
~t: &t4#f//.~
Date: 11-6-05 ~gnature
,
,
G. PATRICK O'CONNOR, ESQ.
Name (Please type or print)
3105 OLD GETTYSBURG RD.
CAMP HILL, PA 17011
Address
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11 '''fir " ,'-.J,j.:', V J
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717-737-7760
Tel. No.
Capacity: _ Personal Representative
~ Counsel for Personal Representative
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AGREEMENT & RELEASE
THIS AGREEMENT by and between TERRY W. McMANUELS, individually
and as Executor of the Estate of PAUL D. McMANUELS, SR., Deceased ("the Estate"),
and FAYE DEMY, of Mechanicsburg, County of Cumberland, Commonwealth of
Pennsylvania, and KATHY McMANUELS TIMMERMAN, of Camp Hill, County of
Cumberland, Commonwealth of Pennsylvania, and P AUL DAVID McMANUELS, Jr., of
12594 Hutchins Circle, Madison, County of Madison, State of Alabama.
WHEREAS, Paul D. McManuels, Sr., who resided at 317 Somerset Drive,
Shiremanstown, Cumberland County, Pennsylvania, died September 19,2003,
having left his Last Will and Testament dated September 9,2003, which was duly
admitted to probate by the Register of Wills of Cumberland County at No. 2103-
0079 on September 30, 2003; and
WHEREAS, Terry W. McManuels has been duly appointed as Executor of the
Estate of Paul D. McManuels, Sr., Deceased; and
WHEREAS, the parties in interest under the Last Will and Testament of Paul D.
McManuels, Sr., Deceased, are:
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(1) Faye Demy, adult;
(2) Kathy McManuels Timmerman, adult daughter;
(3) Paul David McManuels, Jr., adult son;
(4) Terry W. McManuels, adult son and Executor; and
WHEREAS, Faye Demy and Kathy McManuels Timmerman are each entitled to a
thirty percent (30%) distributive share of the residuary estate; and
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WHEREAS, Paul David McManuels, Jr., and Terry W. McManuels are each
entitled to a twenty percent (200/0) distributive share of the residuary estate; and
WHEREAS, each of the parties to this Agreement has been furnished with a
complete listing of the estate assets, receipts and disbursements as set forth on the
Accounting as attached hereto and marked as Exhibit "A";
WHEREAS, it is the desire of the parties to this agreement that final distribution
of this estate be accomplished without a formal accounting to the Orphans' Court
Division of the Court of Common Pleas of Dauphin County, it being the desire of
the parties to avoid the expense, delay and publicity of a formal accounting; and
WHEREAS, the parties to this Agreement each acknowledge to have received a
proposed Schedule of Distribution attached hereto and marked as Page 16 of
Exhibit "A"; and
WHEREAS, Faye Demy does acknowledge that she is entitled to a total
distribution of Ninety Four Thousand Eight Hundred Fifty Two Dollars and
Twenty Two Cents ($94,852.22), of which she has previously received a cash
advance payment of Forty Five Thousand Dollars ($45,000.00), and a pro-rata
share of furnishings worth Six Hundred Ninety Two Dollars and Ten Cents
($692.10). Further, Faye Demy does acknowledge that, after reimbursement to
the estate and/or Terry W. McManuels and receiving credits as reflected on page
16 of the First and Final Account of Terry W. McManuels, Executor, a final cash
payment of Forty Five Thousand Seven Hundred Forty Five Dollars and Eight
Cents ($45,745.08), which will be promptly remitted by the executor, will
represent full payment of Faye Demy's Thirty Percent (30%) share of the
residuary estate.
WHEREAS, Kathy McManuels Timmerman does acknowledge that she is
entitled to a total distribution of Ninety Four Thousand Eight Hundred Fifty Two
Dollars and Twenty Two Cents ($94,852.22), of which she has previously
received cash advances totaling Seventy Seven Thousand Seven Hundred and
Seven Dollars and Ten Cents ($77,707.10), and a pro-rata share of furnishings
worth Six Hundred Ninety-Two Dollars and Ten Cents ($692.10). Further, Kathy
McManuels Timmerman does acknowledge that, after making reimbursements to
the estate and/or Terry W. McManuels and receiving credits as reflected on page
16 of the First and Final Account of Terry W. McManuels, Executor, a final cash
payment of Sixteen Thousand Six Hundred Seventy Nine Dollars and Four Cents
($16,679.04), which will be promptly remitted by the executor, will represent full
payment of Kathy McManuels Timmerman's Thirty Percent (30%) share of the
residuary estate.
WHEREAS, Paul David McManuels, Jr., does acknowledge that he is entitled to a
total distribution of Sixty Three Thousand Two Hundred Thirty Four Dollars and
Eighty-One Cents ($63,234.81), of which he has previously received cash
advances totaling Sixty Two Thousand Seven Hundred Seventy Eight Dollars and
Fifty Three Cents ($62,778.53), and a pro-rata share of furnishings worth Six
Hundred Ninety-Two Dollars and Ten Cents ($692.10). Further, Paul David
McManuels, Jr., does acknowledge that, as the result of an agreement to help pay
certain living expenses of Faye Demy and to reimburse Terry W. McManuels for
advances made by Terry W. McManuels for that purpose, Paul David McManuels,
Jr., has received payments of One Hundred Fifty Seven Dollars and One Cent
($157.01) in excess of that due to him. Paul David McManuels, Jr., does also
acknowledge that he has received full payment of Paul David McManuels, Jr.'s
Twenty Percent (20%) share of the residuary estate.
WHEREAS, Terry W. McManuels does acknowledge that he is entitled to a total
distribution of Sixty-Three Thousand Two Hundred Thirty Four Dollars and
Eighty-One Cents ($63,234.81), in addition to reimbursement of advances made
to the Estate and certain fees for his service as executor and reimbursement for
certain expenses incurred for the living expenses of Faye Demy. Further, Terry
W. McManuels does acknowledge that he has previously received total payments
that exceed the amount owed to him for advances and fees by Fifty Thousand
Four Hundred Ten Dollars and Forty Nine Cents ($50,410.49). Said payments
include a combination of cash and the value of a 2002 Buick Park A venue, a
burial plot and a pro-rata share of furnishings, all as shown on Page 10 of the First
and Final Account of Terry W. McManuels, Executor. Additionally, Terry W.
McManuels does acknowledge that, upon payment from the Estate of Seventeen
Thousand Three Hundred Eighteen Dollars and Seventy-Three Cents
($17,318.73), Terry W. McManuels shall have received all reimbursements and
,
fees due him from the Estate, along with full payment of Terry W. McManuels'
Twenty Percent (20%) share of the residuary estate.
NOW THEREFORE, WITNESSETH, in consideration of the mutual promises,
covenants and agreements recited herein the parties do agree as follows:
1. Terry W. McManuels, Executor, does hereby promise to immediately pay the
remaining share of the residuary estate to each of the above beneficiaries upon
execution of this agreement by all parties.
2. Each of the parties to this Agreement, does hereby release and forever
discharge Terry W. McManuels, Executor, from any and all liability which may
from time to time arise in connection with his service as Executor of the Estate of
Paul D. McManuels, Sr., Deceased. The parties do further agree to indemnify and
hold harmless said Terry W. McManuels, Executor, from any and all liability that
may arise against the estate from creditors or other claimants.
3. Each party to this Agreement acknowledges that the tenns of this Agreement
shall be binding upon their respective heirs, successors, administrators, and
assigns.
4. This Agreement shall be governed by the laws of the Commonwealth of
Pennsylvania.
? U'"
Dated at this ~ day of August, 2006.
~~ ~ A~~
FayeD y -,
Kathy McManuels Timmerman
WITNESS:
Paul David McManuels, Jr.
WIlNESS:
Terry W. McManuels, individually and as
Executor of the Estate of Paul D.
McManuels, Sr., Deceased .
'. +.'
... .
Dated at this 31" day of August, 2006.
WIlNESS:
WITNESS:
WITNESS:
Faye Deroy
Paul David McManuels, Jr.
Terry W. McManuels, individually and as
Executor of the Estate of Paul D.
McManuels, Sr., Deceased
.~
Dated at this ~ day of August, 2006.
WIlNESS:
Faye Demy
WITNESS:
Kathy Mc~1anuels Timmerman
WIlNESS:
WITNESS:
Terry W. McManuels, individually and as
Executor of the Estate of Paul D.
McManuels, Sr., Deceased
Dated at this ~ day of August, 2006.
WITNESS:
Faye Demy
WIlNESS:
-
Kathy McManuels Timmerman
WITNESS:
Paul David McManuels, Jr.
WIlNESS:
~~0
T3M~~~as
Executor of the Estate of Paul D.
McManuels, Sr., Deceased
'\
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 21-03-790
FIRST AND FINAL ACCOUNT OF:
TERRY W. McMANUELS, EXECUTOR
FOR THE ESTATE OF:
PAUL D. McMANUELS, SR., DECEASED
LATE OF SHIREMANSTOWN, PA
Date of Death:
Date of Appointment:
Dates of Advertising in Legal Journal:
Dates of Advertising in Patriot-News:
Accounting for Period:
Sept. 19, 2003
Sept. 30, 2003
Oct. 31, Nov. 7 and 14, 2003
Nov. 4, 11, 18,2003
Sept. 30,2003 to Aug. 31,2006
Purpose of Account: Terry W. McManuels, Executor, offers this account to aquaint interested
parties with the transactions that have occurred during his administration.
It is important that the account be carefully examined. Requests for additional information, or
questions, or objection, can be discussed with:
G. Patrick O'Connor, Esq.
3105 Old 'Gettysburg Road
Camp Hill, PA 17011-7208
Phone 717-737-7760
EXHIBIT "A"
RECEIPTS OF PRINCIPAL Page 1
Estate of Paul D. McManuels, Sr.
As of 08/31/2006
Fiduciary
(Valued as of date of death) Acquisition
Value
Real Estate
317 Somerset Dr., Shiremanstown, PA. $ 170,000.00
Personal Property
2002 Buick Park Avenue 17,500.00
Cemetery Plot at Paxtang Cemetery 600.00
Furniture, Furnishings & Appliances 2,307.00
20,407.00
U. S. Savinas Bonds
Issue Date Serial Number Denomination
Sep-79 L 2185148338 E ~ 50.00
Oct-79 L 2186545841 E $ 50.00
Nov-79 L 2191042083 E $ 50.00
Dec-79 L 2199165554 E $ 50.00
Jan-80 L 2199356629 E $ 50.00
Feb-80 L 2200897873 E $ 50.00
Mar-80 L 2202031672 E $ 50.00
Apr -80 L 2202864457 E $ 50.00
May-80 L 2202869025 E $ 50.00
Jun-80 L 2207317955 E $ 50.00
J u 1-80 L 26331838 EE $ 50.00
Aug-80 L 26339187 EE $ 50.00
Aug-80 L 26348829 EE $ 50.00
Sep-80 L 29099288 EE $ 50.00
Oct-80 L 31037950 EE $ 50.00
Oct-80 L 41854894 EE $ 50.00
Nov-80 L 41869670 EE $ 50.00
Dec-80 L 42206151 EE $ 50.00
Dec-80 L 42213151 EE $ 50.00
Jan-81 L 45812823 EE $ 50.00
Feb-81 L 45819066 EE $ 50.00
Feb-81 L 48137361 EE $ 50.00
Mar-81 L 48149059 EE $ 50.00
Apr-81 L 49697304 EE $ 50.00
Apr-81 L 49702761 EE $ 50.00
Jan-85 L 82785577 EE $ 100.00 3,580.02
RECEIPTS OF PRINCIPAL AS OF 8/31/06
Page 2
$ 16.75
417.89
437.47
1,633.55
58,942.20
5,760.42
1,170.56
744.38
731.91
2,589.80
144,105.60
216,550.53
10,971.00
2,055.00
172.79
207.21
13,406.00
423,943.55
Stocks
Agere Systems A - 5 shares
Agere Systems B -131 shares
Avaya, Inc. - 41 shares
AT&T Wireless S -- 185 shares
BellSouth Corp -- 2,316 shares
Comcast Class A -- 186 shares
Lucent Tech. - 496 shares
MetLife, Inc. -- 26 shares
NCR Corp. -- 24.063 shares
AT&T Corp. - 115 shares
Verizon Comm. -4,080 shares
Refunds
Verizori Long Term Care Insurance Premium
Federal Income Tax Refund
PPL Security Deposit
Other Refunds & Misc.
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Page 3
Estate of Paul D. McManuels, Sr.
For Period 9/19/2003 through 08-31-06
Fiduciary
Acquition
Date of Sale Stock Net Proceeds Value Gain Loss
06/25/04 Agere Systems A -- 5 shares 3.35 16.75 (13.40)
06/25/04 Agere Systems 8 --131 shares 262.57 417.89 (155.32)
06/25/04 Avaya, Inc. -- 41 shares 650.02 437.47 212.55
06/21/04 AT&T Wireless S -- 185 shares 2,618.17 1,633.55 984.62
06/22/04 BellSouth Corp - 2,316 shares 58,077.63 58,942.20 (864.57)
07/02/04 Comcast Class A -- 186 shares 5,165.27 5,760.42 (595.15)
06/25/04 Lucent Tech.-- 496 shares 1,800.26 1,170.56 629.70
06/25/04 MetLife, Inc. -- 26 shares 913.60 744.38 169.22
12/31/03 NCR Corp. -- 24.06 shares 871.08 731.91 139.17
06/25/04 A T& T Corp. -- 115 shares 1,663.67 2,589.80 (926.13)
06/25/04 Verizon Comm. --4,079 sh 146,114.87 144,070.28 2,044.59
12/13/04 Verizon Comm. -- 1 sh 31.06 35.32 (4.26)
218,171.55 216,550.53 4,179.85 (2,558.83)
PRINCIPAL DISBURSEMENTS
Estate of Paul D. .McManuels, Sr.
For Period 9/19/2003 through 08-31-06
Debts of Decedent
10/04/03 Decedent's A TT Universal Card
10/04/03 Metro Med Ambulance Service
10/10/03 Washington Mutual Home Mortgage Loan
10/14/03 Decedent's GMAC Credit Card
10/14/03 Dr. Azizkham--Medical Serices
10/25/03 Pinnacle Health
11/10/03 Washington Mutual Home Mortgage Loan
11/24/03 Washington Mutual Home Mortgage Loan
01/02/04 Decedent's ATT Universal Card
04/15/04 Decedent's personal income taxes for 2003
12/22/04 Pinnacle Health
Funeral & Burial Expenses
09/24/03 Funeral & Burial -- Neill Funeral Home
09/28/03 Clergy Services--First Church of Brethern
05/30/04 Cemetery headstone--Gingerich Memorials
Fees & Commissions
10/10/03 Register of Wilfs--Cumberland County
Probate fee
Page 4
1.25
50.00
400.00
12.00
9.76
11.67
400.00
2,280.64
11.79
245.00
28.40
$ 3,450.51
$ 8,508.00
125.00
100.00
$ 8,733.00
$ 358.00
02/14/06 Register of Wills--Cumberland County
Additional probate fee
Check number 1067
02/14/06 Register of Wills--Cumberland Count
Fee for filing of Inheritance tax
Check number 1048 (dated 8/8/05)
70.00
15.00
$ 443.00
PRINCIPAL DISBURSEMENTS Page 5
Estate of Paul D. McManuels, Sr.
For Period 9/19/2003 through 08-31-06
Administrative Expenses Summary (See attached detailed spreadsheets for payment dates)
Executor Fee
Attorney Fees
Accountant Fees -- Updegraff & Ruhl
Estate Advertising--Patriot News
Estate Advertising--Cumberland Law Journal
Postage & Postallnsurance--10/24/03, 5/13/04, 6/16/04, 7/29/04
Short certificates to sell stocks
Real estate appraisal--Central Penn
Appraisal of Personal Property--Ziegler
Real estate --lawn maintenance
Blue Jay Lawn Services
Greensward Lawn Services
Real estate -- taxes (net after recoup of $663.07 at settlement)
Real estate -- insurance
Real estate -- PPL electric expense -- 2005
Real estate -- water expense-2005
Real estate -- sewer & trash--2005 (net after recoup of $43.60)
Real estate -- repairs & improvements
Heating system check--Leggett, Inc.
New thermostats
Paint by Fisher
U-Haul Transport & Storage
Myers Lumber
Merry Maids
Sherwin Williams -- paint
Trash Removal-Boyd Diller & Sunoco
Home Depot
Winch Assembly
Drapes for Living Room
Real estate -- REMAX -- cancellation/deed
Real estate -- Settlement charges from sale
2002 Buick -- Repairs
New tire & move damaged wheel
Body repair -- Perry Buick
Overnight lodging expenses of executor
Telephone expenses (excl. Faye's)
Bank maintenance fees
Bank charge for estate checks
Safe deposit box renewal
Repair of computer & software
$17,900.00
15,897.88
130.00
111 .67
75.00
66.78
33.00
275.00
75.00
905.50
276.01
2,672.65
462.00
643.22
94.25
109.10
475.00
471 .50
3,340.00
1,396.54
5,755.60
318.00
23.82
188.25
308.27
699.98
204.42
21 0.00
13,532.94
116.61
1,711.18
1,967.08
1,736.16
28.00
17.70
85.00
461.70
$ 72,774.81
Advances Provided by Executor to Estate
Estate of Paul D. McManuels, Sr.
For Period 9/19/2003 through 08/31/06
Debts of Decedent
10/04/03 Decedent's A TT Universal Card
10/04/03 Metro Med Ambulance Service
10/10/03 Washington Mutual Home Mortgage Loan
10/14/03 Decedent's GMAC Credit Card
10/14/03 Dr. Azizkham--Medical Serices
10/25/03 Pinnacle Health
11/10/03 Washington Mutual Home Mortgage Loan
11/24/03 Washington Mutual Home Mortgage Loan
01/02/04 Decedent's A TT Universal Card
12/22/04 Pinnacle Health
1.25
50.00
400.00
12.00
9.76
11.67
400.00
2,280.04
11.79
28.40
Funeral & Burial Expenses
09/24/03 Funeral & Burial -- Neill Funeral Home
09/28/03 Clergy Services--First Church of Brethern
05/30/04 Cemetery headstone--Gingerich Memorials
$ 8,508.00
125.00
100.00
Fees & Commissions
10/10/03 Register of Wills~~Cumberland County
Probate fees .
Administrative Expenses
Real estate appraisal--Central Penn
Real estate -'Iawn maintenance
Blue Jay Lawn Services
Greensward Lawn Services
Real estate -- taxes (net after recoup)
Real estate -- insurance
Real estate -- PPL electric expense -- 2005
Real estate -- water expense--2005
Real estate -- sewer & trash--2005 (net)
Real estate - repairs & improvements
Heating system check--Leggett, Inc.
New thermostats
U-Haul Transport & Storage
Sherwin Williams -- paint
Trash Removal--Boyd Diller & Sunoco
Home Depot
Drapes for Living Room
275.00
880.50
276.01
607.74
462.00
643.22
94.25
152.70
475.00
471.74
1,360.32
23.82
188.25
308.27
204.42
Page 7
$ 3,204.91
$ 8,733.00
$ 358.00
Advances Provided by Executor to Estate
Estate of Paul D. McManuels, Sr.
For Period 9/19/2003 through 08/31/06
Real estate -- REMAX -- cancellation/deed
2002 Buick -- Repairs
New tire & move damaged wheel
Body repair -- Perry Buick
Overnight lodging expenses of executor
Telephone expenses (excl. Faye's)
Bank charge for estate checks
Safe deposit box renewal
Repair of computer & software
210.00
116.61
1,711.18
1,967.08
1,736.16
17.70
85.00
461.70
Miscellaneous Advances & Executor's Fee
Advance to Open Estate Banking Account
Advance to Provide Advance Distribution to Kathy Timmerman
Executor's Fee
$ 2,000.00
1,000.00
17,900.00
Page 8
$ 12,728.67
$ 20,900.00
$ 45,924.58
Fees, Reimbusements & Cash Distributions Provided to Executor
Estate of Paul D. McManuels, Sr.
For Period 9/19/2003 through 08/31/06
Nov. 3,2003 (dividends)
Feb. 4, 2004 (dividends)
Mar. 16, 2004(cash)
Mar. 24, 2004(Ck#1004)
Mar. 26, 2004(Paid to Leibowitz)(Ck#1003)
May. 3,2004 (dividends)
Sept. 28, 2004(cash)
Oct. 20, 2004(Ck#1019)
Oct. 25, 2005(Ck#1018)
Dec. 9,2004 (Paid to Discover)(Ck#1023)
Dec. 21,2004(Ck#1026)
Dec. 28, 2004(Ck#1025)
Jan. 28, 2005 (U-Haul)(Estate check #1030 to executor)
Jan. 28, 2005 (U-Haul)(Estate check #1031 to executor)
Mar. 8, 2005 (Paid to MBNA)(Ck#1037)
Apr. 1, 2005 (Paid to MBNA)(Ck#1 039)
April 27, 2005 (Paid to MBNA)(Ck#1042)
May 25, 2005 (Paid to MBNA)(Ck#1045)
June 27, 2005(Paid to MBNA)(Ck#1045)
Oct. 14, 2005(Ck#1050)
Dec. 7, 2005 (Ck#1 051 )
Dec. 14, 2005(Ck#1053)
Dec. 14, 2005(Ck#1055)
Jan. 17,2006(Ck#1057)
Jan. 17,2006(Ck#1058)
Jan. 17,2006(Ck#1061)
Jan. 17, 2006(Ck#1062--payable to Dave McManuels)
Feb. 2, 2006(Ck#1066)
Total
$ 2,177.11
2,177.11
3,000.00
6,500.00
650.00
2,177.11
4,850.00
2,000.00
36.00
308.87
4,000.00
2,000.00
285.50
43.88
749.86
969.45
137.75
137.75
469.35
4,900.00
2,000.00
3,000.00
5,000.00
400.00
2,000.00
9,656.61
5,000.00
13,147.32
Proposed Waiver of Reimbursement by Executor
03/25/04 Repairs to front & side of 2002 Buick
to bring vehicle to book value - Perry Buick
(Not included in advances on Page 8)
2,728.98
Page 9
$ 77,773.67
$ 2,728.98
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
Estate of Paul D. McManuels, Sr.
For Period 9/19/2003 through 08/31/06
Paid to Kathv Timmerman (30% share):
07/09/04
07/14/04
07/27/04
07/27/04
07/27/04
07/28/04
1 0/20/04
10/20/04
06/07/06
06/15/06
Pro-rata share of furnishinas
Total
5,000.00 Ck#1007
5,000.00 Ck#1008
4,000.00 Ck#1010
10,000.00 Ck#1012
15,000.00 Ck#1015
6,000.00 Ck#1009
1,000.00 Executor's personal ck#587
1,015.00 Ck#1020
5,000.00 Ck#1078
25,000.00 Wachovia Ck#182452767
692.10
77,707.10
Paid to Fave Demv (30% share):
04/25/05
Pro-rata share of furnishinas
Total
45,OQO.00 Ck#1032
692.10
45,692.10
Paid to P. David McManuels (20% share):
09/17/04
11/18/04
08/05/05
12/14/05
Pro-rata share of furnishinas
Total
5,000.00 Ck#1016
10,000.00 Ck#1021
5,000.00 Ck#1047
42,317.13 Ck#1055
461 .40
62,778.53
Paid to Terrv W. McManuels (20% share):
06/08/04
06/08/04
Payments to executor (page 9) less amount due
to executor (page 8) for advances & fees
Pro-rata share of furnishinas
Total
17,500.00 2002 Buick Park Avenue
600.00 Burial Plot
31,849.09
461 .40
50,410.49
236,588.22
Total of all Distributions:
Page 10
PRINCIPAL BALANCE ON HAND
Estate of Paul D. McManuels, Sr.
As of 8/31/06
Current Value
Checking Accounts
Southtrust Bank (Estate Account)
PRINCIPAL BALANCE ON HAND
79,585.84
79,585.84
Page 12
Carrvina Value
79,585.84
79,585.84
I
REIMBURSEMENT FOR PERSONAL EXPENSES INCURRED BY FAYE DEMY Page 13
Estate of Paul D. MeManuels, Sr.
For Period 09/19/03 through 08/31/06
Faye to Reim. Kathy to Rein Dave to Reim- TWM's share
Expense burse TWM burse TWM burse TWM of expense
Medieations--(AII paid bv TWM)
8/6/03 Medea prescription medications 24.00
12/16/03 Medea prescription medications 33.00
4/29/03 Medeo prescription medications 24.00
7/28/04 Medea prescription medications 57.00
8/6/2004 Medco prescription medications 12.00
8/6/2004 Medco prescription medications 12.00
162.00 162.00
Comcast Cable TV(AII paid bv TWM)
Oct. 14, 2003 73.94
Nov. 14,2003 73.94
Dec. 10,2003 73.94
Jan. 2, 2004 73.94
Feb. 23,2004 73.94
Mar. 10,2004 79.21
Mar. 18,2004 79.21
Apr. 30, 2004 84.50
Total through May, 2004 612.62 183.79 183.79 122.52 122.52
Jun. 11,2004 79.22
Jut. 8, 2004 79.22
Aug. 19,2004 79.22
Total for June, July, August, 2004 237.66 79.22 0.00 79.22 79.22
Sept. 3, 2004 79.22
Oct. 5, 2004 79.21
Total September through December, 2004 158.43 158.43
Total of all Comcast Cable TV 1,008.71 421.44 183.79 201.74 201.74
Telephone-ATT Lona Distance(AII paid bv TWM)
Aug. 5,2003 0.72
Oct. 10, 2003 63.08
Dec.22,2003 5.37
Jan. 15,2004 38.77
Feb. 5,2004 79.12
Apr. 12, 2004 80.70
May. 3, 2004 80.44
Total all Faye's ATT Long Distance 348.20 104.46 1 04.46 69.64 69.64
REIMBURSEMENT FOR PERSONAL EXPENSES INCURRED BY FAYE DEMY Page 14
Estate of Paul D. McManuels, Sr.
For Period 09/19/03 through 08/31/06
Faye to Reim. Kathy to Rein Dave to Reim- TWM's share
Electric(all paid bv TWM) Exoense burse TWM burse TWM burse TWM of exoense
PPL: 9/29/03 173.00
PPL: 10/29/03 172.90
PPL: 12/1/03 172.79
PPL: 12/8/03 34.32
PPL: 12/15/03 86.16
PPL: 1/29/04 228.73
PPL: 2/19/04 220.00
PPL: 2/26/04 282.78
PPL: 3/29/04 241 .00
PPL: 4/27/04 198.19
PPL: 5/27/04 121.02
Total through May, 2004 1,930.89 579.27 579.27 386.18 386.18
PPL: 6/19/04 320.12
PPL: 7/28/04 112.28
PPL: 8/26/04 78.43
Total for June, July, August, 2004 510.83 170.27 0.00 170.27 170.27
PPL: 9/28/04 61.48
PPL: 10/28/04 45.56
PPL: 11/29/04 1 00.21
PPL: 12/28/04 119.94
Total Sept. through Dec. 2004 327.19 327.19
Total electric through 2004 2,768.91 1076.73 579.27 556.45 556.45
Water (All paid bv TWM)
PAWC: 10/3/03 23.49
PAWC: 11/4/03 52.07
PAWC: 12/1/03 35.40
PAWC: 12/31/03 25.36
PAWC: 2/4/04 26.08
PAWC: 3/3/04 26.05
PAWC: 4/1/04 26.51
PAWC: 5/5/04 26.88
Total through May, 2004 241.84 72.55 72.55 48.37 48.37
PAWC: 6/3/04 27.47
PAWC: 7/1/04 27.47
PAWC: 8/3/04 30.95
Total June, July, August, 2004 85.89 28.63 0.00 28.63 28.63
PAWC: 9/2/04 27.49
PAWC: 10/4/04 24.61
PAWC: 11/3/03 27.01
PAWC: 12/4/04 23.34
PAWC: 1/4/05 22.97
Total September through December, 2004 125.42 125.42
Total all water through 2004 453.15 226.60 72.55 77. 00 77.00
'.
..
.
REIMBURSEMENT FOR PERSONAL EXPENSES INCURRED BY FAYE DEMY Page 15
Estate of Paul D. McManuels, Sr.
For Period 09/19/03 through 08/31/06
Lower Allen TownshiolAII oaid bv TWM)
SewerlTrash: 11/1/03 73.35
SewerlTrash: 2/2/04 73.35
SewerlTrash: 5/1/04 73.35
Total through May, 2004 220.05 66.02 66.02 44.01 44.01
SewerlTrash: 8/1/04 73.35 24.45 0.00 24.45 24.45
SewerlTrash: 10/23/04 73.35 73.35
Total all SewerlTrash through 2004 366.75 163.81 66.02 68.46 68.46
Total of All of Above: 5,107.72 2,155.04 1,006.08 973.29 973.29
~ '. ...
.
11 .
Proposed Distributions to Beneficiaries Page 16
Estate of Paul D. McManuels, Sr.
As of 8/31/06
Value of all cash & property in estate $ 432,299.16
All estate expenses, decedent debts & inheritance taxes (116,125.10)
Amount for distribution to beneficiaries 316,174.06
Advance distributions in cash 216,181.22
Advance distrbutions-Buick & cemetery plot 18,100.00
Advance distributions--fumishinos 2,307.00
Total advance distributions 236,588.22
Amount remaining to be distributed in cash $ 79,585.84
Faye Demy Share 30% of Total Amount for Distribution to Beneficiaries $ 94,852.22
Previous Advance Cash Distributions (45.692.10)
Remaining Amount to be Distributed $ 49,160.12
Adjustments:
Deduct $2,155.04 for living expenses and reimburse TWM (2,155.04)
Deduct $1 ,800.00 for rent (Sept., Oct., Nov., 2004) to be dist. to beneficiaries (1,800.00)
Add back 30% of rent 540.00
Final Proposed Cash Payment to Faye Demy $ 45,745.08
Kathy Timmerman 30% of Total Amount for Distribution to Beneficiaries $ 94,852.22
Previous Advance Distributions (77.707.10)
Value of Remaining Amount Available $ 17,145.12
Adjustments:
Deduct $1,006.08 for Faye Demy living expenses and reimburse TWM (1,006.08)
Add 30% of $1.800 for Fave Demv rent (Sect.. Oct.. Nov.. 2004) 540.00
Final Proposed Cash Payment to Kathy Timmerman $ 16,679.04
Paul David McManuels, Jr. 20% of Total $ 63,234.81
Previous Advance Distributions (62.778.53)
Value of Remaining Amount Available 456.28
Adjustments:
Deduct $973.29 for Faye Demy living expenses and reimburse TWM (973.29)
Add 20% of $1.800 for Fave Demv rent (Sect.. Oct.. Nov.. 2004) 360.00
Final Proposed Amount to Paul David McManuels $ (157.01)
Terry W. McManuels 20% ot Total $ 63,234.81
Previous Advance Distributions (50,410.49)
Value of Remaining Amount Available $ 12,824.32
Adj ustments:
Deduct $973.29 for Faye Demy living expenses and reimburse TWM (973.29)
Add 20% of $1,800 for Faye Demy rent (Sept., Oct., Nov., 2004) 360.00
Add reimbursements due to TWM for Fave Demv livino exoenses 5,107.70
Final Proposed Amount to Terry W. McManuels $ 17,318.73