HomeMy WebLinkAbout02-0687
PETITION FOR PROBATE and"'rnlANT OF U;ll~
No. ~-O~-<o&'1
To:
Register of Wills for the
Deceased. County of Cumber land in [he
SocIal Secumy No. 322-14-6787 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is~18 years of age or older an the execurrix
in [he last will of the above decedent, dated November 30
and codicil(s) dated
Esrare of Robert E. Mahr
also known as
named
,19~
(SEate relevant circumstances. e.g. rmWlciatiOD. death of exa:umr. Cle.)
Decendent was domiciled at death in CUmberland
h is last familv or princinal rJ:Sidence at 82 Fairway Dr~ve,
Cumber land county, Fennsy 1 van~a
(lis, street. number aDd IIIUJlcipalilY)
~tY' Pennsvlvania. with
11 en T'ownsn~p,
Decendent, then 84 years. of a~. died JU~' 2002 L "r> .~
at Holy Spirit Hosp~tal, E. l'ennSlJOro TWp., C r.lanu UJUU Y, .
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:
Decendem at death owned property with estimated values as follows:
(If domidied 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:
S 250.000.00
S
S
S
WHEREFORE. petitioner(s) respectfully requcst(S) the probate of the last will and codiciI(s)
presemed herewith and the grant of letters testamentarY
(tcstamenta.rY; ad.ministtation c..t.a.; administration d.b.n.c.La.)
[heron.
-
::
w
~
w
~~
~-
u ~
"'~
::.S
;-:
Ea:
;':3.
;;
c
..
en
a=;.c~ ~
Teresa .
82 r'a~rway ur~ve
Camp Hill, PA 11011
~/ --'!J
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } ss
COUNTY OF Cilllli~
The pe[itioner(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 pctitioncr(s) and that as personal represen-
[ative(s) of [he above decedent petitioner(s) will well and truly adm;ni<ter the estate according to law.
~_~ ~ /h/.....d,.)
Teresa G.
'"
~.
~
.,
'"
2
Sworn [0 or affirrllC;~ and
before me [his ~ t
JULY
LEWIS
Regis! r
No.
21- O? - fiR7
Estate of Robert E. Mahr
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW AUGUST 1 '4:9 200';> , in consideration of the petition on
the reverse side hereof. satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) daten November 30, 1999
described therein be admilled to probate and filed of record as the last will of Robert E. Mahr
-
and Le[[ers Testarnentarv
are hereby granted to Teresa G. Mahr
'-1lfJ..{'t.L P".IJ,,~
I Regal... of Wills
MARY CLEWIS
one #39785
FEES
Probate. Lellers. Etc. .........
Shorr Cerrificates( 1jJ.... . . . . . .
Renunciation ................
X-Pages
JCP
S 270.00
S 30.00
S
S
TOTAL _ S
AUGUST 1, 2002
...................................
o.uu
S.88
33?00
ATTORNEY (Sup. CI.I.D. No.)
414 Bridge st., New Cumberland, PA 17070
ADDRESS
Fiied
(717) 774-7435
PHONE
1'\
"
!: '0.
Called attorney on 8-1-02.
ep\wilis\mahr.re\11-99
LAST WILL AND TESTAMENT
OF
ROBERT E. MAHR
I, ROBERT E. MAHR, of Hampden Township, County of Cumberland, and
Commonwealth of Pennsylvania, declare this to be my last will and
revoke any will previously made by me.
ITEM I:
I bequeath my automobiles, household and personal
effects and other tangible personalty of like nature (not including
cash or securities) together with any existing insurance thereon, to
my wife, TERESA G. MAHR, if she survives me by thirty (30) days.
Should my wife, TERESA G. MAHR, not be living on the thirty-first
(31st) day after my death, I bequeath such tangible personalty and
insurance thereon to such of my children, SUSAN M. GULICK, LINDA M.
PACKMAN, and JOHN ROBERT MAHR, as are living on the thirty-first
(31st) day after my death, to be divided among them by my Executrix
with due regard for their personal preferences in as nearly equal
shares as practical.
ITEM II:
If my wife, TERESA G. MAHR, survives me by thirty (30)
days, and if the federal estate tax due because of my death will be
reduced by making this gift for her benefit, I devise and bequeath to
my wife, TERESA G. MAHR, absolutely, an amount equal to the least
Page 1 of 10
amount (based upon values as finally determined for federal estate tax
purposes) as shall be needed for the federal estate tax unlimited
marital deduction to reduce the federal estate tax to the lowest
possible figure after full use of all other deductions and credits
allowable in calculating the federal estate tax, except that such
amount shall be calculated without regard to the augmenting of my
taxable estate by reason of generation-skipping transfers and without
regard for any credit for state death taxes that would not otherwise
be payable. Accordingly, I direct that:
A. If the marital deduction, or any similar benefit, is
allowable with respect to any property, including property held by
entireties, which my wife has received prior to my death or at my
death will receive otherwise than pursuant to this Item II, the value
of such property shall be taken into consideration in calculating the
size of the gift under this Item II.
B. No property ineligible for the marital deduction, or any
similar benefit, shall be distributed to this gift for my wife, TERESA
G. MAHR, pursuant to this Item II.
C. Either cash or investments or both may be allocated to
the gift under this Item II.
D. Any property allocated under this Item II in kind shall
be valued at the value at which it is finally included in my gross
Page 2 of 10
estate for federal estate tax purposes, provided that the aggregate
market value thereof on the date of allocation (plus the value as
finally determined for federal estate tax purposes of all other
property qualifying for the marital deduction) is at least equal to
the dollar value of the marital deduction as finally determined for
federal estate tax purposes.
E. If any provision of this Item II shall result in depriv-
ing my estate of the marital deduction for federal estate tax pur-
poses, such provision is hereby revoked and this Item II shall be read
as if any portion thereof inconsistent with allowance of the marital
deduction for federal estate tax purposes is null and void.
ITEM III:
If my wife, TERESA G. MAHR, survives me by thirty (30)
days, I devise and bequeath the residue of my estate, of every nature
and wherever situate, to the Co-Trustees hereinafter named, IN TRUST,
for the following uses and purposes:
A. To pay the net income therefrom to my wife, TERESA G.
MAHR, for and during her lifetime in such periodic installments as the
non-spouse Co-Trustee shall find convenient, but at least as often as
quarter-annually.
B. As much of the principal of this trust as the non-spouse
Co-Trustee, in its sole discretion, may from time to time think
advisable for the support of my wife to maintain her in the station of
Page 3 of 10
life to which she is accustomed at my death, shall be either paid to
her or else applied directly for her benefit by the non-spouse Co-
Trustee after taking into account her other readily available assets
and sources of income.
C. The non-spouse Co-Trustee may apply the net income of
this trust for the support of my wife, TERESA G. MAHR, should she by
reason of age, illness or other cause, in the opinion of the non-
spouse Co-Trustee, be incapable of disbursing it.
D. In addition to the above provisions, my wife shall have
the power to direct Co-Trustees to pay to her or to apply out of
principal in each year, including the year of my death, an amount not
in excess of the greater of Five Thousand ($5,000.00) Dollars or five
(5%) percent of the then aggregate value of the trust principal. This
power is non-cumulative and can be exercised only by an instrument in
writing signed by my wife, and delivered to Co-Trustees.
E. Upon the death of my wife, TERESA G. MAHR, or upon my
death should my wife predecease me, the Co-Trustees shall distribute
the balance of the principal and any accumulated and undistributed
income pursuant to the provisions of Item IV herein.
ITEM IV: If my wife, TERESA G. MAHR, predeceases me or dies on
or before the thirtieth (30th) day following my death, or upon the
death of my wife as provided in Item III.E. herein, I devise and
Page 4 of 10
I .
bequeath all of my estate, of every nature wherever situate in equal
shares to such of my children, SUSAN M. GULICK, LINDA M. PACKMAN, and
JOHN ROBERT MAHR, as survive me by thirty (30) days. Should any of my
above named children predecease or die on or before the thirtieth
(30th) day following my death, I devise and bequeath the share of such
child to his or her issue, per stirpes, living on the thirty-first
(31st) day following my death; and should any such child of mine leave
no such issue living on the thirty-first (31st) day following my
death, I devise and bequeath the share of such child to my issue, per
stirpes, living on the thirty-first (31st) day following my death.
ITEM V: Should any person entitled to a share of my estate not
have attained the age of twenty-one (21) years at the time of distri-
bution to him or her or, in the opinion of the Co-Trustees, be incapa-
ble of disbursing his or her share because of illness or other cause,
I devise and bequeath the share of each such issue to the Co-Trustees
hereinafter named, IN SEPARATE TRUST, to hold, manage, invest and
reinvest the share so received, and the accumulation of income
thereon, and to use and apply the income and principal, or so much
thereof as, in the Co-Trustees' discretion, may be necessary or
appropriate for such child's support and education (including college
education, both graduate and undergraduate) without regard to his or
her parent's ability to provide for such support or education, to make
Page 5 of 10
payment for these purposes, without further responsibility, to such
child or such child's parents or to any person taking care of such
child. Any principal or income not so applied shall be distributed to
such child absolutely when he or she attains the age of twenty-one
(21) years or become competent.
If he or she dies before obtaining
age twenty-one (21) years or before becoming competent, the trust
shall terminate and such shares shall be distributed to his or her
personal representative.
ITEM VI: The interests of the beneficiaries hereunder shall not
be subject to anticipation or voluntary or involuntary alienation.
ITEM VII: All federal, state and other death taxes payable
because of my death, with respect to the property forming my gross
estate for tax purposes, whether or not passing under this will,
together with any interest or penalty imposed in connection with such
tax, shall be considered a part of the expense of the administration
of my estate and shall be paid from my residuary estate without
apportionment or right of reimbursement.
ITEM VIII: My Executrix and Co-Trustees shall have the following
powers in addition to those vested in them by law, and by other
provisions of my will applicable to all property, whether principal or
income, including property held for minors, exercisable without court
approval and effective until actual distribution of all property:
Page 6 of 10
A. To retain any or all of the assets of my estate, real or
personal, including stock of a corporate fiduciary or of its parent
holding company, without regard to any principle of diversification.
B. To invest in all forms of property, including stocks,
common trust funds and mortgage investment funds whether operated by
my corporate fiduciary or others, without restriction to investments
authorized for Pennsylvania fiduciaries, as they deem proper, and
without regard to any principle of diversification.
C. To sell at public or private sale, to exchange or to
lease for any period of time, any real or personal property and to
give options for sales, exchanges or leases, for such prices and upon
such terms or conditions as they deem proper.
D. To allocate receipts and expenses to principal or
income, or partly to each, as they, from time to time, think proper in
their sole discretion.
E. To borrow from, or to sell to, my Co-Trustees even
though such Co-Trustees may be my Executrix.
F. To compromise any claim or controversy.
G. To join with my wife, TERESA G. MAHR, or her personal
representative, in filing a joint income tax return without requiring
her to indemnify my estate against liability for the tax attributable
to her income and to consent to any gift made by my wife during my
Page 7 of 10
I.
lifetime being treated as having been made one-half by me for purposes
of the federal gift tax law.
ITEM IX:
I appoint my wife, TERESA G. MAHR, and my daughter,
LINDA M. PACKMAN, Co-Trustees of any trusts created by this my last
will.
Should either Co-Trustee fail to qualify or cease to act as
Trustee, I appoint my daughter, SUSAN M. GULICK, successor Co-Trustee
to act in her place.
ITEM X: I appoint my wife, TERESA G. MAHR, Executrix of this my
last will. Should my wife, TERESA G. MAHR, fail to qualify or cease
to act as Executrix, I appoint my daughters, LINDA M. PACKMAN and
SUSAN M. GULICK, Co-Executrices with the same powers and duties of
this my last will.
ITEM XI:
I direct that my Executrix and Co-Trustees and their
successors shall not be required to give bond for the faithful perfor-
mance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I, ROBERT E. MAHR, have hereunto set my hand
and seal this
30 day of
/1J{)U"""'~
, 1999.
(i~Lt ~. I=) /tD-L
ROBERT E. MAHR
SIGNED, SEALED, PUBLISHED and DECLARED by ROBERT E. MAHR, the
Testator above named, as and for his Last Will and Testament, and in
Page 8 of 10
the presence of us, who at his request, in his presence and in the
presence of each other,
D.."tJky
tness
have subscribed our names as witnesses.
11~ (~I.1o, 1-4-< I/'.~
Address
j'
N-"-F. H""t
Witness
,
Y,/'.
N '.
'-j-iLL./ ~F(
4-
Address
\-')
F -_{/-'(./
'. (crn-rAtA. L ~ H /..
f~t
COMMONWEALTH OF PENNSYLVANIA)
) SS.
COUNTY OF CUMBERLAND )
I, ROBERT E. MAHR, the Testator whose name is signed to the
attached or foregoing instrument, having been duly qualified according
to law do hereby acknowledge that I signed and executed this instru-
ment as my last will; that I signed it willingly and that I signed it
as my free and voluntary act for the purposes therein contained.
/) l .--4-- -'(' 2 /
((~-:--~ <. ~~<L.~A../''--/
ROBERT E. MAHR
Sworn to or affirmed to and acknowledged before me by ROBERT E.
MAHR,
the Testator, this
:So
day of
111"1.J.e(1,.~
1999.
NOTARIAL SEAL
CONSTANCE L. KARlI. Natzi)' Public
New Cumberland. PA Cumberland Co,
My Commission Expires April 13. 2003
(~~ ~ ktld
NotarY' P bli~
Page 9 of 10
COMMONWEALTH OF PENNSYLVANIA)
) SS.
COUNTY OF CUMBERLAND )
We,
GUI~ ,.1.
~('
and
-, (..' . ,.
/>j/,,/nA'-. )/1). !'):J.J.;t.; /I1..,c'''''
LJ
the witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law, depose and say that
we were present and saw Testator sign and execute the instrument as
his last will; that Testator signed willingly and that he executed it
as his free and voluntary act for the purposes therein expressed; that
each of us in the hearing and sight of the Testator signed the will as
witnesses; that to the best of our knowledge, the Testator was at that
time eighteen or more years of age, of sound mind and under no con-
straint or undue influence.
f
)c(jF,}'j~:r/iJC \,;/t'}
Witness
,( .-'" -;'~ / , .'
, r ;,'....'L(_C- ,"1 ;J
"
Sworn to or affirmed to and acknowledged before me by
Dl,l;vt" 4 .rre,...~
and
.././tJ-///J{:t. /t/. ";'/'1/-,..1.. /.//1 ~/
1 witnesses,
this
"30
day of
/tI~l J.D^",~ ,,_
, 1999.
~j~f(a~
Notary Public
NOTARIAL SEAL
CONST/\f,CE L KARLI. Notary Public
New CumLm::1nd. PA CU!~itk~rlt:lr.d Co.
My Commission Expires April 13. 2003
Page 10 of 10
~
101
rn
....
"" Ol 0
..,
z 101 z ...
1"1 0 0
:<: Ol C I- !::
~ . ;<
"'" . :'i '" <
"" '" 1fJ ~ '" ..
(f) ~ 0:
. l- I- .,-
1"1 ~ ~ 0 <( Ul
"" U ~
~ " Ul '"
"" . ~ 0 ~
Z",1"1 Ol z '" C ~
~ 0 z ii: '"
"",0 ;; ll: m "
"" . C '"
H '" r.. . I- "
" I- "
H 1"1 -< 0 <( " "
H II1 .
~ 0 .... . ~
'" . '"
"" Ol Z
(f) Z
"'" 0
H ....
1fJ
STONE, LAFAVER & SHEKLETSKI
ATTORNEYS AT LAW
414 8RIDGE STREET
NEW GUMBERLAND, PA 17070
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Robert E. Mahr
Date of Death:
July 15, 2002
Will No.
21-02-0687
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
October 24, 2002:
Teresa G. Mahr
82 Fairway Drive
Camp Hill, PA 17011
Linda M. Packman
13 Woburn Abbey Ave.
Camp Hill, PA 17011
Susan M. Gulick
3211 Upper Wynnewood Place
Oak Hill, VA 20171
John Robert Mahr
17388 Highway 9
Boulder Creek, CA 95006
Notice has now been given to all persons entitled thereto under
Rule 5.6(a)
Date:
f\J . t l(. , "-
Da~LESqUire
414 Bridge Street
New Cumberland, PA 17070
717-774-7435
Capacity:
Personal Representative
x
Counsel for Personal
Representative
11-7~-13
OFF\C\/l.,L USE ONLY
~
REV-1500EX(6-001
c
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21
2002 _06BL ~ _
YEAR NUMBER
COUNTY CODE
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ Mahr, Robert E
~ DATE OF DEATH (MM-DD- YEAR) DATE OF BIRTH (MM-DD- YEAR)
~ 07/15/2002 2/13/1918
W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Cl
Mahr, Teresa G
SOCIAL SECURITY NUMBER
322-14-6787
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
Decedent Died Testate (Attach coPi o/WII)
Litigation Proceeds Received
D 2. Supplemental Return D 3. Remainder Return (dale 01 death prior to 12-13-82)
D 4a. Future Interest Compromise (date of death aflEJr 12.12_82) D 5. Federal Estate Tax Rmur!l Required
D 7, Decedent Maintained a Living Trust (Attach copy QfTrust) _ 8, Total NumberofSafe Deposit Boxes
o 10, Spousal Poverty Credit Idate of de.t~ between 12_31_91 and 1_1_951 [X) 11. Election to tax under See. 9113(A)IAlt.c/lSC~OI
W
I-
~~U)
U"''''
W"-U
,,00
U"'-'
"-co
"-
<(
[Z],
D4
[Z]6
D9
Original Return
Limited Estate
I-
Z
W
o
Z
o
"-
'"
W
0:
'"
o
u
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
David H. Stonel Esquire
FIRM NAME (If Applicable)
Stone LaFaver & Shekletski
TELEPHONE NUMBER
4~4
Bridge St.
Cumberlandl
PA 17070
New
717-774-7435
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4 Mortgages & Notes Receivable (Schedule 0) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
Z 6. Join\1y Owned Property (Schedule F) 16)
0 D Separate Billing Requested
i=
:5 7 Inter-Yivos Transfers & Miscellaneous Non-Probate Property (7)
:J (Schedule G or L)
l-
e:: 8 Total Gross Assets (total Lines 1-7)
<C
0
W 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
!l:
10. Qebts of Decedent, Mortgage Uab\~\\es, 8. liens (Sd1e6...\e I) (10)
11. Total Deductions (total Lines 9 & 10)
0.09
92,183.27
0.00
0.00
151,059.17
255,886.59
OFFICI,II,L USE ONLY
12,705.77
(8)
8,578.18
511,834.80
190.88
(13)
8,769.06
503,065.74
0.00
(11)
12 Net Value of Estate (Line 8 minus Line 11)
13 Charitable and Governmentill Bequests/See 9113 Trusts for which an ejection to tax has not been
made (Schedule J)
(12)
14 Net Value Subject to Tax (Line 12 minus Line 13)
(14)
503,065.74
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15 Amount of Line 14 taJ<able at the s?OUsal tax. 503,065.74
z rate, or transfers under Sec. 9116 (a)(1.2) x.OO_{15)
0
;:: 16. Amount of line 14 taxable at lineal rate 0.00 x.04~(16)
<(
I-
:J 0.00
"- 17. Amount of Line 14 taxable at sibling rate , 12 (17)
:;;
0 0.00
U 18. Amount of Line 14 taxable at collateral rate x.15 (18)
X
<( Tax Due (19)
I- 19
0.00
0.00
0.00
0.00
0.00
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE S)DE AND RECHECK MATH < <
2W46451,OOO
Decedent's Complete Address:
S1REET ADDRESS
82 Fairway Drive
CITY I STATE I ZJP
Camp Hill PA 17011
Tax Payments and Credits:
1 Tax Due (Page 1 Line 19)
2 Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C Discount
(1)
0.00
0.00
0.00
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C) (2)
0.00
0.00
0.00
TotallnterestlPenalty (D + E) (3)
0.00
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)
5. If Line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE.
(5)
0.00
A. Enter the interest on the tax due.
(SA)
0.00
B Enter the total of Line 5 + SA. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF INILLS, AGENT
(58)
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE AP~ROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . D
b. retain the right to designate who shall use the property transferred or its income; . D
c. retain a reversionary interest; or ... . . . . . . . . . . . . . . . . . . . . . D
d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D
2 If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [:zJ 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, induding accompanying schedules and statements, and 10 the besl of my knowledge and belief, it is true, correct
and complete
Declaration of preparer other than the personal represenlative is based on all information of which preparer llas any knowledge
Yes
No
[R]
[R]
[R]
[R]
IX]
IX]
SIGNA 1URE OF PERSON RESPONSIBLE FOR FILING RETURN
~ ...~~ -3. -JjJ~~..J
RESO 2 Fairway Dr.
Camp Hill, PA 17011
SIGNA1URE OF PR-6F.!ARER 011-1 THAN EPRESENTATIVE
(
DATE
J -1t./-()3
DATE
3-/ Y-o J>
,
AOORESS " tree
NeW-Cumberland, PA 17070
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.s 9916 (a) (1,1) (ilJ
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. S 9116 (a) (1.1) (ii)]
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are stilt 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 otthe child is 0% [72 P,S.!3 9116(a)(1.2)J
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, S 9116(1.2) [72 P.S. 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. 9 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.
2W46461,OOO
REV. 1503 EX" (j.97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
Mahrl Robert E
FILE NUMBER
21-2002-0687
Alt property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1. Allegheny Co PA Hosp Deve Auth 5% 11/01/23
2 Citigroup CapVII Def Int TR
3 DN Merrill Lynch CD Fmly ML Natl Finl 6.53% 06/03/19 Mo.
4 Duke Realty Corp Dep Shr-1/10 SRS
5 Gabeli Equity "Trust Tax Adv Ser B
6 Ke11og's DRIP-14.616 shs.
7 Phi1a PA AT Ind1 Dv 5% 07/01/23
8 Phi1a PA Auth for Ind1 Dev Revs 5% 06/01/21
VALUE AT DATE
OF DEATH
4,989.09
20,296.00
20,146.09
20,872.00
10,560.00
487.59
9,792.64
5,039.86
2W46963,OOO
TOTAL {Also enter on line 2, Recapitulation} $
(If more space is needed, insert additional sheets of the same size)
92,183.27
REV_i500 EX + \V~1)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DE.CEDENT
ESTATE OF
Mahr, Robert E
FILE NUMBER
21-2002-0687
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT lENANTtS) NAME
ADDRESS
RELA TlONSHIP TO DECEDENT
surviving
spouse
A.
TERESA G. MAHR
82 Fairway Dr.
Camp Hill, PA 17011
B.
c
JOINTLY-OWNED PROPERTY:
ITEM
NUMBER
"""
FOR.lOINT
,,-
DATE
MADE
JOINT
DESCRIPTlON OF PROPERlY
Include name of financial institution and bank account number or
similar idenlifying numoer. Atlad1 deed for jointly-held real estat e
1.
10/20/1988 Property located at 82
Fairway Dr., Hampden
Township, Cumberland
County, Pennsylvania, by
deed dated October 20, 1988
and recorded in Cumberland
County Record Book Q, Vol.
33, Page 350, granced and
conveyed unto Robert E.
Mahr and Teresa G. Mahr,
his wife at assessed value
($175,490) times CLR (1.0l)
2
1993 Vanguard Intermediate-Term
T/E Fund-Inv Sh joint with
Robert E. Mahr and Teresa
G. Mahr, his wife,
8,614.205 shs. @ $13.64 per
sh.
3
1993 vanguard Limited-Term T/E
Fund-Inv. Sh. joint with
Robert E. Mahr and Teresa
G. Mahr, his wife,
9,126.199 shs. @ $11.03 per
sh.
DATE OF DEATH
VALUE OF ASSET
%QF
DECD'S
INTEREST
DATE OF DEATH
VALUE OF
DECEDENrSINTEREST
177,244.90
50.00
88,622.45
117,497.76
50.00
58,748.88
100,661.98
50.00
50,330.99
Total from continuation pages. . . .
iCTAL (Also enter on line 0, Recaoitulation) $
(If more space is needed, insert additional sheets of same size)
58,184.27
255,886.59
2W46AE2.000
Estate of: Mahr, Robert E
Item
No. Lett.
4
5
6
7
Date
Made
Joint
1993
1993
1991
1991
Schedule F -- Jointly-Owned Property
Description
Vanguard PA TIE Money
Market Fund joint with
Robert E. Mahr and Teresa
G. Mahr, his wife,
12,098.57 sh. @ $1.00 per
sh.
vanguard Short-Term TIE
Fund-Inv. She joint with
Robert E. Mahr and Teresa
G. Mahr, his wife, 5,933.84
shs. @ $15.75 per sh
First union-Joint Checking
Acct. #1000590227842
First Union-Joint Savings
Acct. #3059980280024
TOTAL. (Carry forward to main schedule)
% of
Date of death Decedent I s
Value of asset lnterest
12,098.57 50.00
93,457.98
10,527.11
284.89
50.00
50.00
50.00
Page 2
21-2002-0687
Value at
Date of Death
6,049.28
46,728.99
5,263.56
142.44
58,184.27
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Mahr, Robert E
FILE NUMBER
21-2002-0687
Include the proceeds of litigation and the date the proceeds were received by the estate All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1. GMAC Demand Notes MM-
DESCRIP1l0N
VALUE AT DATE
OF DEATH
88,088.86
2 Merrill Lynch Cash Acct.
20,959.00
3 Vanguard Prime MM Fund
42,Oll.3J.
2W46AO 2 000
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets oflhe same size)
151,059.17
~ REV.1510 EX.. (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDf;'NT DECEDENT
ESTATE OF
Mahr, Robert E
FILE NUMBER
21-2002-0687
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 \s yes.
ITEM
NUMBEF
1.
DESCRIPTION OF PROPERTY
INCLUOE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO
DECEDENT AND THE OAJE OF TRANSFER. ATTACH ACOP'f OF THE
DEED FOR REi1L ESTATE
Vanguard IRA - GNMA Fund
Investor Shares, 1,197.52796
sh. @ $10.61 per sh.,
beneficiary Teresa G. Mahr,
his wife
%OF
DECO'S
INTEREST
J.OO.OO
DATE OF DEATH
VALUE OF ASSET
12,705.77
TOTAL (Also enter on line 7. Recapitulation) $
(If more space is needed, insert additional sheets of same size.)
2W46AF 2.000
EXCLUSION
IIF APPUCABLE'
0.00
TAXABLE VALUE
J.2,705.77
12,705.77
REV-1511 EX ~ (1.97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Mahr, Robert E
FILE NUMBER
21-2002-0687
Debts of decedent must he reoorted on Schedule I.
ITEM
NUMBER OESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Myers Funeral Home-funeral expenses 4,935.60
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions 0.00
Name of Personal Representative{s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Pa'ld:
2. Attorney Fees Name: David H. stone, Esquire 2,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4 Probate Fees 332.00
5. Accountant's Fees 0.00
6. Tax Return Preparer's Fees 0.00
7. CUmberland Law Journal-advertising grant of letters 75.00
B The Patriot News Co. -advertising grant of letters 102.67
9 Register of Wills-Filing Inheritance Tax Return and 25.00
Inventory
~O FMA Advisory, :Inc.-services rendered 407.9~
~~ Reserve for Closing expenses 200.00
TOTAL (Also enter 01\ line 9, Recapitulation) $ B,57B.~8
2W46AG2.000
(If more space is needed, insert additional sheets of same size)
REV-1512 EX+ (t-97)
COMMONV\lEAL TH OF PENNSYLVANIA
INHERlfANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mahr, Robert E
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
2l-2002-0687
Include u"reimbursed medical eXDenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1. Conner-Rich Assoc. -debt of last illness
33.20
2 Holy Spirit Hospital-debt of last illness
lJO.78
3 Keystone Urology-debt of last illness
6.90
4 Merck-Medea - precriptions
20.00
2W46AH2.000
TOTAL (Also enter on line 10, Recapitula1\on} $
(If more space is needed, insert additional sheets of the same size)
190.88
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMON\^JEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mahr Robert E
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec 9116 (a) (1.2)]
Mahr, Teresa G
82 Fairway Drive
Camp Hill, PA 17011
1
FILE NUMBER
21-2002-0687
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Spouse
AMOUNT OR SHARE
OF ESTATE
503,065.74
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE. ON REV-1500 COVER SHEET
11. NON-TAXABLE DISTRIBUTIONS:
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
,.
2W46AI1000
TOTAL OF PART II. ENTER TOTAL NON-TAXABLE OIS1RIBUTIONSON LINE 13 OF REV-1500 COVER SHEET
(If more space IS needed, Insert additional sheets of the same size)
$
0.00
REV.1649 EX+ (1-97)
COMMONWEALTH OF PENNSYLVANIA
lNHERlTANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mahr, Robert E
SCHEDULE 0
ELECTION UNDER SEC. 9113(A)
SPOUSAL DISTRI UTIONS
FILE NUMBER
21-2002-0687
Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act.
If the election appHes to more than one trust or similar arrangement. a separate form must be filed for each trust.
This election applies to the Teresa G. Mahr Trust (marital, residual, A, B, By-pass, Unified Credit. etc.)
If a trust or similar arrangemerot meets the reql.liremero\s of Sec\ioro 9113(A), and:
a, The trust or similar arrangement is listed in Schedule O. and
b. The value of the trust or similar arrangement is er.terea in whole Of in part as an asse\. on Schedule O.
then the transferor's personai representative may specifically identify the trust (alf or a fractional portion or percentage) to be included in the election to have such trust or
similar property treated as a taxable transfer in this estate, (f less than the entire value of the trust Of similar property is included as a taxable transfer on Schedule 0, the
personal representative shall be considered to have made the electioro only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to
the amount of the trust or similar arranQement included as a taxable asset on Schedule 0, The denominator is eQual to the total vall.le of the trust or similar arranQement
PART A:. Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's
survivina SDouse under a Section 9113(A} trust or similar arranaement.
DESCRIP110N VALUE
1 Item 1 on Schedule B 4,989.09
2 Item 2 on Schedule B 20,296.00
3 Item 3 on Schedule B 20,146.09
4 Item 4 on Schedule B 20,872.00
5 Item 5 on Schedule B 1.0,560.00
6 Item 6 on Schedule B 487.59
7 Item 7 on Schedule B 9,792.64
8 Item 8 on Schedule B 5,039.86
~ota1 from continuation pages.... 151,059.17
Part A Total $ 243,242.44
PART B: Enter the descrintion and value of all interests included in Part A for which the Section 9113 A\ election to tax is beinn made.
DESCRIPTION VALUE
1 Item 1 on Schedule B 4,989.09
2 ltem 2 on Schedule B 20,296.00
3 Item 3 on schequle B 20,146.09
4 Item 4 on Schedule B 20,872.00
5 Item 5 on Schedule B 10,560.00
6 Item 6 on Schedule B 487.59
7 Item 7 on Schedule B 9,792.64
8 Item 8 on Schedule B 5,039.86
Total from continuation pages... . ~1.1
Part B Total $ 243,242.44
(If more space is needed, insert additional sheets of the same size)
2W46E21.000
Estate of: Mahr, Robert E
Schedule 0, Part A -- Spousal Distributions
Teresa G. Mahr
Item
No. Description
9 Item 1 on Schedule C
10 Item 2 on Schedule C
11 Item 3 on Schedule C
TOTAL. (Carry forward to main schedule) . . ~ .
Page 2
21-2002-0687
Value
88,088.86
20,959.00
42,011. 31.
151,059.17
'Estate of: Mahr, Robert E
Schedule 0, Part B -- Spousal Distributions
Teresa G. Mahr
Item
No. Description
o
9 Item 1 on Schedule C
10 Item 2 on Schedule C
11 Item 3 on Schedule C
TOTAL. (Carry forward to main schedule) . . . . . .
Page 2
21-2002-0687
Value
88,088.86
20,959.00
42,011. 31
151,059.17
LAST WILL AND TESTAMENT
OF
ROBERT E. MAHR
I, ROBERT F:. ~1JUR, of Hampden Township, County of Cumberland, and
Commonwealth of pennsylvanla, declare this to be my last will and
revoke any will Dceviously made by me.
ITEM I:
I bequ"ath my automobiles, household and personal
effects and other La~glble personalty of like nature (not including
cash or securities :ogether with any existing insurance thereon, to
my wife, TERESA C. M.~.HR, if she survives me by thirty (30) days.
Should my wife, TERESA G. MARR, not be living on the thirty-first
(31st) day after m,' death, I bequeath such tangible personalty and
insurance thereon La sllch of my children, SUSAN M. GULICK, LINDA M.
PACKMAN, and JOHN ROBERT MAHR, as are living on the thirty-first
(31st) day after m\' death, to be divided among them by my Executrix
with due regard fer :heir personal preferences in as nearly equal
shares as practicd
ITEM II:
If r:1Y "life, TERESA G. MARR, survives me by thirty (30)
days, and if the federal estate tax due because of my death will be
reduced by makin" tels gift for her benefit, I devise and bequeath to
my wife, TERE3A C. ~~HR, absolutely, an amount equal to the least
Page 1 of 10
amount (based upon values as finally determined for federal estate tax
purposes) as shall be needed for the federal estate tax unlimited
marital deduction to reduce the federal estate tax to the lowest
possible figure after full use of all other deductions and credits
allowable in calculating the federal estate tax, except that such
amount shall be calculated without regard to the augmenting of my
taxable estate by reason of generation-skipping transfers and without
regard for any credit for state death taxes that would not otherwise
be payable. Accordingly, I direct that:
A. If the marital deduction, or any similar benefit, is
allowable with respect to any property, including property held by
entireties, which my wife has received prior to my death or at my
death will receive otherwise than pursuant to this Item II, the value
of such property shall be taken into consideration in calculating the
size of the gift under this Item II.
B. No property ineligible for the marital deduction, or any
similar benefit, shall be distributed to this g;ft fnr my '"ife, TE?ESA
G. MAHR, pursuant to this Item II.
C. Either cash or investments or both may be allocated to
the gift under this Item II.
D. Any property allocated under this Item II in kind shall
be valued at the value at which it is finally included in my gross
Page 2 of 10
-
estate for federal estate tax purposes, provided that the aggregate
market value thereof on the date of allocation (plus the value as
finally determined for federal estate tax purposes of all other
property qualifying for the marital deduction) is at least equal to
the dollar value of the marital deduction as finally determined for
federal estate tax purposes.
E. If any provision of this Item II shall result in depriv-
ing my estate of the marital deduction for federal estate tax pur-
poses, such provision is hereby revoked and this Item II shall be read
as if any portion thereof inconsistent with allowance of the marital
deduction for federal estate tax purposes is null and void.
ITEM III: If my wife, TERESA G. MAHR, survives me by thirty (30)
days, I devise and bequeath the residue of my estate, of every nature
and wherever situate, to the Co-Trustees hereinafter named, IN TRUST,
for the following uses and purposes:
A. To pay the net income therefrom to my wife, TERESA G.
MAHR, for and during her lifetime in such periodic installments 3S the
non-spouse Co-Trustee shall find convenient, but at least as often as
quarter-annually.
B. As much of the principal of this trust as the non-spouse
Co-Trustee, in its sole discretion, may from time to time think
advisable for the support of my wife to maintain her in the station of
Page 3 of 10
-
life to which she is accustomed at my death, shall be either paid to
her or else applied directly for her benefit by the non-spouse Co-
Trustee after taking into account her other readily available assets
and sources of income.
C. The non-spouse Co-Trustee may apply the net income of
this trust for the support of my wife, TERESA G. MAHR, should she by
reason of age, illness or other cause, in the opinion of the non-
spouse Co-Trustee, be incapable of disbursing it.
D. In addition to the above provisions, my wife shall have
the power to direct Co-Trustees to pay to her or to apply out of
principal in each year, including the year of my death, an amount not
in excess of the greater of Five Thousand ($5,000.00) Dollars or five
(5%) percent of the then aggregate value of the trust principal. This
power is non-cumulative and can be exercised only by an instrument in
writing signed by my wife, and delivered to Co-Trustees.
E. Upon the death of my wife, TERESA G. MAHR, or upon my
death should my wife predecease me, the Co-Trustees shall distribute
the balance of the principal and any accumulated and undistributed
income pursuant to the provisions of Item IV herein.
ITEM IV:
If my wife, TERESA G. MAHR, predeceases me or dies on
or before the thirtieth (30th) day following my death, or upon the
death of my wife as provided in Item III.E. herein, I devise and
Page 4 of 10
bequeath all of my estate, of every nature wherever situate in equal
shares to such of my children, SUSAN M. GULICK, LINDA M. PACKMAN, and
JOHN ROBERT MAHR, as survive me by thirty (30) days. Should any of my
above named children predecease or die on or before the thirtieth
(30th) day following my death, I devise and bequeath the share of such
child to his or her issue, per stirpes, living on the thirty-first
(31st) day following my death; and should any such child of mine leave
no such issue living on the thirty-first (31st) day following my
death, I devise and bequeath the share of such child to my issue, per
stirpes, living on the thirty-first (31st) day following my death.
ITEM V: Should any person entitled to a share of my estate not
have attained the age of twenty-one (21) years at the time of distri-
bution to him or her or, in the opinion of the Co-Trustees, be incapa-
ble of disbursing his or her share because of illness or other cause,
I devise and bequeath the share of each such issue to the Co-Trustees
hereinafter named, IN SEPARATE TRUST, to hold, manage, invest and
reinvest the share so received, and the accumulation of income
thereon, and to use and apply the income and principal, or so much
thereof as, in the Co-Trustees' discretion, may be necessary or
appropriate for such child's support and education (including college
education, both graduate and undergraduate) without regard to his or
her parent's ability to provide for such support or education, to make
Page 5 of 10
_.
payment for these purposes, without further responsibility, to such
child or such child's parents or to any person taking care of such
child. Any principal or income not so applied shall be distributed to
such child absolutely when he or she attains the age of twenty-one
(21) years or become competent. If he or she dies before obtaining
age twenty-one (21) years or before becoming competent, the trust
shall terminate and such shares shall be distributed to his or her
personal representative.
ITEM VI: The interests of the beneficiaries hereunder shall not
be subject to anticipation or voluntary or involuntary alienation.
ITEM VII: All federal, state and other death taxes payable
because of my death, with respect to the property forming my gross
estate for tax purposes, whether or not passing under this will,
together with any interest or penalty imposed in connection with such
tax, shall be considered a part of the expense of the administration
of my estate and shall be paid from my residuary estate without
apportionment or right of reimbursement.
ITEM VIII: My Executrix and Co-Trustees shall have the following
powers in addition to those vested in them by law, and by other
provisions of my will applicable to all property, whether principal or
income, including property held for minors, exercisable without court
approval and effective until actual distribution of all property:
Page 6 of 10
WI
A. To retain any or all of the assets of my estate, real or
personal, including stock of a corporate fiduciary or of its parent
holding company, without regard to any principle of diversification.
B. To invest in all forms of property, including stocks,
common trust funds and mortgage investment funds whether operated by
my corporate fiduciary or others, without restriction to investments
authorized for Pennsylvania fiduciaries, as they deem proper, and
without regard to any principle of diversification.
C. To sell at public or private sale, to exchange or to
lease for any period of time, any real or personal property and to
give options for sales, exchanges or leases, for such prices and upon
such terms or conditions as they deem proper.
D. To allocate receipts and expenses to principal or
income, or partly to each, as they, from time to time, think proper in
their sole discretion.
E. To borrow from, or to sell to, my Co-Trustees even
though such Co-Trustees may be my Executrix.
F. To compromise any claim or controversy.
G. To join with my wife, TERESA G. MARR, or her personal
representative, in filing a joint income tax return without requiring
her to indemnify my estate against liability for the tax attributable
to her income and to consent to any gift made by my wife during my
Page 7 of 10
lifetime being treated as having been made one-half by me for purposes
of the federal gift tax law.
ITEM IX:
I appoint my wife, TERESA G. MAHR, and my daughter,
LINDA M. PACKMAN, Co-Trustees of any trusts created by this my last
will. Should either Co-Trustee fail to qualify or cease to act as
Trustee, I appoint my daughter, SUSAN M. GULICK, successor Co-Trustee
to act in her place.
ITEM X: I appoint my wife, TERESA G. MAHR, Executrix of this my
last will. Should my wife, TERESA G. MAHR, fail to qualify or cease
to act as Executrix, I appoint my daughters, LINDA M. PACKMAN and
SUSAN M. GULICK, Co-Executrices with the same powers and duties of
this my last will.
ITEM XI:
I direct that my Executrix and Co-Trustees and their
successors shall not be required to give bond for the faithful perfor-
mance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I, ROBERT E. MAHR, have hereunto set my hand
and seal this
SO day of
/VClI ,,,,,,,ha...
, 1999.
'i. /L<i_;\",.Jl. ~-) tlk /~
~-_.- tS L--:C, <.-.. . /"v' ~
ROBERT E. MAHR
SIGNED, SEALED, PUBLISHED and DECLARED by ROBERT E. MAHR, the
Testator above named, as and for his Last Will and Testament, and in
Page 8 of 10
the presence of us, who at his request, in his presence and in the
presence of each other,
w...~tJbu
tness
have subscribed our names as witnesses.
/J~) lUAI.&:.. I"" \^. ~
Address
hh"._l'L~
Witness
Ai " .
.,' :1'-;:Lcl /r( 1]-
)/.J
I" ._</.(.'
YVI .
,/~...~/.(. .~.(
- _~", ,) '"} (, I ^-I/" _,__;1.. f 'l: _~ __
fA
Address
COMMONWEALTH OF PENNSYLVANIA)
) SS.
COUNTY OF CUMBERLAND )
I, ROBERT E. MAHR, the Testator whose name is signed to the
attached or foregoing instrument, having been duly qualified according
to law do hereby acknowledge that I signed and executed this instru-
ment as my last will; that I signed it willingly and that I signed it
as my free and voluntary act for the purposes therein contained.
12-1~-r ~.. J1C/~
ROBERT E. MAHR
Sworn to or affirmed to and acknowledged before me by ROBERT E.
MAHR, the Testator, this
:10
11 ,tV(!(l,.~
, 1999.
day of
NOTARIA.L SEAL
CONSTANCE L. KARL!. Notz;y Public
New Cumberland. PA Cumberland Co.
My Commission Expires April 13, 2003
Page 9 of 10
COMMONWEALTH OF PENNSYLVANIA)
) SS.
COUNTY OF CUMBERLAND )
We,
0u\~~I.
~('
and
A ,,' ,
,C.\._;'"'"J i./iL(t.. }'1'1' l\i:1.~:'.- /'1...f':~~ '
.
the witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law, depose and say that
we were present and saw Testator sign and execute the instrument as
his last will; that Testator signed willingly and that he executed it
as his free and voluntary act for the purposes therein expressed; that
each of us in the hearing and sight of the Testator signed the will as
witnesses; that to the best of our knowledge, the Testator was at that
time eighteen or more years of age, of sound mind and under no con-
straint or undue influence.
^
"C.;.-,.rJ ),/1. '~'/r J. 'C,.:" -<I("/~{_ .') "
Witness
Sworn to or affirmed to and acknowledged before me by
D~V(" 4. ..fT&.\~
and
~"__-~-/i/;(~ /~J. _/' -"Z //. f .-:_
witnesses,
this
'30 day of
1lI~1 J.P""'~~~
, 1999.
~~~Ka~
Notary Public
NOTARIAL SEAL
CONSm:SE L. KARU, Notary Public
New CUlni.:artmJ, PI, Cur;lber!ar.d Co.
My Commission Expires April 13,2003
Page 10 of 10
,~ -- --------
&;i
31"
c:
OJ
a
Q
2-
So
)>
-r1
c:
0>
0-
~
'"
~
(I)
:r
OJ
~
'"
'"
.::.::.::.::""
ro~IDn>-'
0> 0> ::> 0> ""
tOl.O(Q~ c:::.
~~~~~
aaaa (/J
(I)~-~
:r c-. 0> ~
3 co y
o _. "'"\ -\
::;..$3-
-\0-",fT\
~~e-.~
3~~g
-\ 3 '? '"
--\-\....:::.
fT\_"'So
."rn~~
Co ......? -1.
:J .. -{ -:?'
0. 5 - (t)
lo.rn~
:;1 "TIc
\p()<._C":J
(/)25.o..
~:r(l)
m ::rg
'"
(I)
,;: :r
ro
'1
ro
o
'"
(\)
::l
ro
p.
C'.
::l
....
'"
'"
....
\l'
~~~~~
....(1)'=4::4)<
"'~)<)<)<
'"
w
-\
o
-\
~
<It
~
tD
.",
'"
'"
t
<oCP'"
(11~C">N
tOfV~O
~~:I>~
. ~ tV.
OJt.DoCJl
.;::..to<..n--J
......
(J''''
~o
(J''''
'" ......
NU,)O-"'.Jo
(JJ(j.)o-JN
~-J. ~.t> ~(j) -,;:.. ~o
.-:>-(]lCPt.O(O
N-..J-",-J~
(:) (o'lO'-..!'f..JJ
~cp-J.O'J.f..JJ
<It
~
'"
~
...
iv
...
't NNN~N Cp'"
N"'<O(J'OOOOO -t'"
'cp '<0 --t '0 -0 'IV "cp,"~""", ... "cp '",
'" '" -t 0 '" '" ~ v' v' Cp '" Cp
cp-t",,,,,,,,,,No,,,-t"''''
m:-SN'-'>OC:>OOOO'OO ~~::.
NOOOOO ...,...1.....
S:Q&Z
",So 0> 0
g J>()~ "'
<n ",-
"o~ 0
'" '" 0-
)>~~o()OQ 03"C
arg.g.2-g~~s.<2OJ::>"?
(Ows:\)s"'"\roro<t>-oa.3
~"~\l\g;xl,",3. (l)
~ }> ~ ::!. -0 ~ rTl :: S So
-<J::":J?':::=O .or- _0
() -\ c:" zt s. "'" '" 0>
o-'f""'~ .<0> "'~
0> 0> ()C> So
""09;og.-:;~~:r o~
);> ...... --0 c: > ::J ID
:t25go0~n ~~
~ (119:: ~ro .-\no gt
.,,~o"'i'\-"Ot\>c: S"'Tl
a '3::J (j))t.. ':3 ~ c
\i?'21~.z~;;t.~ %5-
(%a::o~?JlI<:' ~
'):>::::~r-3?:::(fJ
c:Nr,Jlzro-",(t)
g.(..o.l(J"\~roO~
(jI ~:n~(f)
-R 0 -. (tI ;o:Q-
<:l (J)2..0-(j)@
~ a~y?"\:lm
a ~~g~@
..;:. ~~,:^,(I)o..
i0 0 -.\ ~ (/)
()) 0:.-,.(0........
(j)f'-Jo..O
aU'(/)<;}
~~'O-.1
~OO1v
<.O-1~O
~(:3~~
o -'" .;:.. 0
. _ (J'I-O
~~~
.,,()
OJ
'"
:r
.::
:!}
9.
()o~
~;;\co
~~j\
<2 co
O-J-J.$-"'Nt./J
-",-"'-"0-10'>0)
-J4-Jf'Jt>>>-N
NQ:)OOOO.j:::o.(.o.)
(Xl-",-"'.c:::::O)-"'tO
J::>rt'lCP"::"Z-"'-..1
C)>~ON""'"
~~~~3\3g
~
...
~
01
~
'"
'"
... N
(jlOC)"tO
gggg~g
000000
~
'"
'"
......
...
o
.",
...
...
<.0<.00-"
~:-!pg~~rV
-.l -..\ --'" . . Ol
(J''''Cp''''''9,
,J::.NO)CP-.l..........+:>-
...
IV
--I
o
(J'
:....
-t
...
N
...
t6CJ1--"tw()"\
.->---,,<:.000
~'(.i)...t::>-"(Jl ~
()"\(.OJ::>.O'>........
<Jl
~
C
~
..(
"
.::
So
~
~
",,'"
-t~
tv-"tOW
0.%:>-.\0:>
~<DCr>~~
OOl--",-.I,..,)o.
0(00)(.0--'"
'"
'"
'"
...'"
0;;0
~o
m%
~~
om
m~
~J:o
;r.:l:
",,;;0
~
m
Ul
'(;
C
~
.....
P'
';3
o
~
~
S.
al
o
....
......
...
...N
Net>
6N
-to
o
C
<Jl
:;;
<Jl
:x:
~
~
-t
~:.
~~
0';5
rno
'"
"0
~o
CO
rn
z~
.-\0
rn
';l3~
rnrn
~O
~9/09/2002 19:43
7177510744
PACKMAN
PAGE 02
. ~.... __n_"'___,_~_.'''_~'_ __---.______~".
'112-DUD_WAnAAHTY
INO 0" CORP
.. OT-I
CO.-v~IQH' "76' b'(AI;L.Sf.,. UMlIU"'l't( COlli,.
mitis mtti'l, mode/h. 20th d.~O/ O.tobor
tl.lwun HOWARD C. GALE DEVELOPMl!N'l' CO., INC. a corpor"tion
und@r t~e lawn ot t~e Commonwealth of Penneylvania. of Camp
Cumberland County, pennay1vania,
1<88
created
Hill,
hf:"'t'"i'l dflSIU",i'L',J UJf thl! Grwttm''',
AnD ROB~RT E. MAHR and TERESA G. HAHR, ~is wife.
heft'ill dt>,'ifll"utt'd till tht' Onlntt'("JI;
IIIl1n...,,_, IMe ,he 0""11",", for "nd in ."",id"",ticm of TEN THOUSAND and 00/100 -----
($10,000.00) DOLLARS ----------------------------------------------
lu.wfwl mm,eti' of the United State~ of America. to the GratJtors in hUlld wldl IIHd tl?fJtJ; Jifiiri by tljt' Gmllt(lj'lt..
at or before the 8ealing a'l'Jd delive'1l of these pre~t?lt., the ~ooipt u..'heNm/ is IH"'f'by I/('k"OII'kd,Ief! (I,IIJ th~'
GralltorB bejtlg thfJfewUh ful/y lIutillfied, do by these pre81!1jtlf urant. bargfJ/'II. /ld/, tII~tI ('IIIII't'Y tuttlJ Ow
GnHltus fU~ller,
All THAT CERTAIN
Township
Cumberland
tract or parcel q{ la'Hd and pre))4js~ll. /JII/l(ltt'. IIlOjlJ iIIut Ih'II'(I w rill'
of Hampden _ ,., 11.(' ('inj/lly of
a;td Commonweolth oJ PeM'IlaJllvania, mo", pa,.ticular/lI desaibt'd lJJf !"l{Q/('J4:
.,
BEGINNING at a point on the northern line of Pairway Drive which
point is at t~e dividing line between Lots NOG. 399 end 400 on
Plan of Lots hereinafter mentioned,
THENCE North 13 degrees S6 minute. We.t and along the dividing
llne ~etween Lote Noe. 399 and 400 on Plan of Lots hereinsfter
mentioned, a distance of 10~.74 feet to 0 point at the reor lot
line of Lot NO. 133 on Plan of Chestnut Hills, Section 's',
THENCE South 76 degrees 35 minutes 16 seconds Weet and along
parts of the rear lot lines of Lots Noe. 133 and 134 on Plan of
Chestnut Hills, Section "B', a distance of 80 feet to a point at
the diViding line between Lots Nos. 400 and 401 on r1an of Lots
hereinafter mentioned,
THENCE South 13 degrees 56 minutes East and along the dividing
line betwesnLotB NaB. 400 and 401 on Plan of Lots hereinafter
mentioned, a distance of 106.47 feet to a point on t~e northern
line of Fairway Drive,
'. .
THENCE North 76 degrees 04 minutes East and'..1ong tll. northern
line of Fairway Drive, a distance of 60 feet to a point, the
point and place of BEGINNING.
BEING Lot No. 400 on Plan of Lote known ae Part of Country Club
aoor.q 33 'ACC 350
89/09/2002 19:43
7177510744
PACKMAN
PAGE 03
Park which Plan is recorded In the office of tbe Recorder of
Deed~ in and for Cumberland County 1n Plan Book 37. page 80.
BEING pa~t of the same premi8ea which Leonard p~ Deublar et ux by
tneir deed dtlted December 20, 1970~ gra.nted and conveyed unto
Howard c~, Gale Oevelopment co., Inc. which deed is recprded in
the Office of the Recorder of Deeds 1n and for Cumber~nd County
in Deed Book "Y", Volume 23. page BOB.
UNDER AND SUBJECT to the following restriotions which shall be
con5trued as covenant~ .unning with the landl The property
herein described shall not be used at any time for a beauty
parlor or barber shop. No trailers or mobile homes are to be
permitted at any time.
s
C" !, d / t-dtg
;....h~..j Oi"t. Cutn~. t,;c... i.
...,-.. .
...i), ....,LI...',....,., To
',t. ..i!,:,~t.,~! Am~,g,-o~
B tdH<~ /-!.~
:M"'I:l.,C....D;...e..I,....~, ~
..::)
=
~
, - -
i ~ ~'.
c' ~
l'J
>-
L->
=
"'"
C~
.
~
::~MM:Jt'~'.f,l[A'_,.,~ ()- F~~,!"WlVAN;A -;:
'r~wp .. .2.h'::0~
Cumb. Cl:o., '0.
~".... t &t~ ltud.r t!l!.,., C/
) loJ _ ~ 'I, 'j! ,,- u - 0_
... .............. Aa\+. ';-t.....
. ~ tfLr;...c;~ __ R. vli.....vz/
--... Clo. ...... Col. ...... 115
-T '};;y;.nr:.',~N\ :j.. ,t',; .h:I':,~~
I,.. ~I.: ~i',' =:--=-:.-.:::. t:~~,,'.;,:.;:,. ;- ~ J ~
',}"m oC::I'I' ,;,.:.';;!..;;'j 11 0 O. u 0 :-::
~ '''. .,-..... _' I:.::
\",.1 l:"."I.~ ____.__
acoKQ33 pm 351
f~~
01
Consolidated Statement
1000590227842
752
40
1",11I",111"1",11",11"1,111,,,,11,,,1,,11,,1,1
ROBERT E MAHR
TERESA G MAHR
B2 FAIRWAY DR
CAMP HILL PA 17011-2064
5/22/2002 thru 6/21/2002
10 114
55,041
--
Summary of Accounts
Checking & Investments
Acccunt number
Account
1000590227842
3059980280024
Total
PRIME BANKING
PREMIUM SAVINGS
-
PB
Balance
Asot
Interest
rate
Malurily
date
~ FIRST UNION NATIONAL BANK, CAMP HILL
10,527.11
284.89
$10,812.00
6/21
6/21
page 1 of 5
COMMONWEAL,H OF PENNSYLVANIA
COUNTY OF C:JMBERUHD
55:
TeIeSi'l_<>-'_Yli'lhr___ -
being dUlY
-sworn--- according to
law, deposes and say> that she _is.-..:t..he-F.xP~l1t-rix_
of the Estate of Robert E. Mi'lhr
late of _Ham-pden TWR. _________ -, Cumberldnd County, Pa., deceased and that the
wiThin is an inventory made by _ _---.Te.r.e...sa----.G...... -.Mahr_____ __ ____ ---_, the said Executrix
of the enfire estate of said decedent, consisting of all the personal prop~dy and real estate, except real estate outside
rhe Commonwe:3:th _:)T Pe~nsyIYania, and that the figures oppo<;ite each item of the Inventory represent it's fair value
oS of the date of decS!d?nt's death.
19~~
1_ /~-:;"--_LJ "'-,I //fl ",~,--lu_~
Teresa G. becutO't.. P:'c'mlTlmn'tb'T'
Mi'lhr r~x
_lL2__Fi'lirwi'lY_YE-"~_______~__
and subscribed befcre me,
CElIllR-!{ilL PA
17011
Addrsn
Date ot Death
15
07
2002
Doy
Month
Y.,.,r
INSTRUCT!ONS
.An inventor',' ,-:1:Jd be Fiied within three months after appointment of personal representative.
A ~uppiemed inventory must be filed within thirty days of disccve!"y of additional assets.
Additional ':~<.:,;-;.s m"y be i;Hcched as to personalty or realfy
See Article iV, ;=iduciaries .A.d of 1949.
,
c.
r-- " i
00 >- ~ ,
'" ~ w ,
0 X f- "
w < ~ II
I '. ~ CL 1- u
N 0 en \.-< 0.. ~ ~
0 eL e"- eL .c ~ a '" ~ II
I ~ ~
I CL ra t>- o
-" "- ." ~
r-l < 0 :E: CL 0 'I
N 'L -' 0: :!:
~ " ill :1
'0 e"- CJ >- <
~ ril '(j " I'
0 . . p. " :1
0 en .~ -i-l e 0
z -~ () Ii
w ...,..~ \.-< ra ....
- CJ :I: " !
,.Q " ii
0
p:: 0 ~ il
"
," " -'" II
- 0 0 !i
" 0 !!
" =
Inventory of the real and personal estate of
ROBERT E. MAHR
deceased
-~~~l-
II
II
I
I
I
Ii
I'
Inventory
Estate of Robert E Mahr
From 07/15/2002 To 03/14/2003
Description
Accrued Income
Form 706 Schedule B
Common Stocks
Kellog's DRIP-14.
616 shs.
Preferred Stocks
Gabeli Equity Trust Tax Adv Ser B
Duke Realty Corp Dep Shr-1/10 SRS
Citigroup CapVII Def Int TR
Municipal Bonds
DN Merrill Lynch CD Fmly ML Natl
Phila PA Auth for Iudl Dev Revs
Phila PA AT Indl Dv 5% 07/01/23
Allegheny Co PA Hasp Deve Auth 5%
50.09
30.56
19.44
51.39
Form 706 Schedule C
Checking Accounts
Merrill Lynch Cash Acct.
Money Market Accounts
Vanguard Prime MM Fund
GMAC Demand Notes MM
28.20
112 . 07
"" m_______..__._._.' C
Value
10,560.00
20,872.00
20,296.00
20,146.09
5,039.86
9,792 .64
4,989.09
42,011.31
88,088.86
Tota
,.
,
!\
I
I
481.59
I
Ii
II
ii
i,i
"
il
Ii
il
il
iI
"
"
:1
I
I
,
II
II
,
51,728.00
I
I
I
39,9671.68
92,183.27
20,959.00
130, 100[17
-------- ---
151,059 17
243,242 44
I =======:::0
,
//}- ?~- /$
~ BUREAU OF INDIVIDUAL
INHERITANCE_TAX DIVISION
DEP;": 280601
'v HARRISBURG, PA 17128-0601
TAXES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DAVID H STONE ESQ
STONE ETAL
414 BRIDGE ST
NEW CUMBERLAND PA
'03
C _c cJ DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
MAY 16 mo :410UNTY
ACN
Ree'_,:'_'"
rle-,C
05-12-2003
MAHR
07-15-2002
21 02-0687
CUMBERLAND
101
RE;V-l!>41ExAFP(Ql-Q!>1
ROBERT
E
Amount Remitted
Ce f'
1701{9umb(> -
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ...
REV:is4-rEx-AFP--coi---o3Y-NiiYlcE--o,,-YtiiiERITAN-cE-YA:x-APPRAIsEMEN'T-,--ALL-owAircE-il-i-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MAHR ROBERT E FILE NO. 21 02-0687 ACN 101 DATE 05-12-2003
TAX RETURN WAS: ( 'ACCEPTED AS FILED
SEE ATTACHED NOTICE
x> CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
(lJ
(2)
(3)
(4)
(S)
(6)
(7)
2. Stocks and Bonds (Schedule BJ
. .
4.
5.
Closely Held stock/Partnership Interest (Schedule C)
Mortgages/Notes Receivable (Schedule DJ
Cash/Bank Deposits/Misc. Personal Property
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
(Schedule E)
8.
Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral EXpenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
(9)
(10)
12.
I'.
14.
Net Value of Tax Return
Charitable/Governmental Bequests; Hon-eleeted 9113 Trusts (Schedule J)
Net Value of Estate Subject to Tax
.00
92,183.27
.00
.00
151,059.17
255.886.59
12,705.77
(8)
8,578.18
190.88
(11)
(12)
(13)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
511,834.80
<l4}
R.7;;q 06
503,065.74
234,473.38
268,592.36
NOTE: If an assessment was issued preViously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
lB. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
OS} 268,592.36 X 00 .00
(6) .00 X 045 = .00
(17) .00 X 12 .00
(18) .00 X 15 .00
(19)= .00
TAX CREnITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAH $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 FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future 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 B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (12 P.S.
Section 9140).
PAYMENT:
Detach the top portion of this Notice and submit with your payMent to the Register of Wills printed on the reverse side.
--Make check or money order tJayable to: REGISTER OF MILLS, AGENT
REFUND (CR):
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-ISIS). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1.800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1.800.447-3020 (Tl only).
OBJECTIONS: Any party in inte~st 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. 281021. Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN"
ISTRATIVE
CORRECTIONS:
Factual errors discovered on this assessment should be addressed in writing tOI PA Department of Revenue.
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit. Dept. 280601. Harrisburg, PA 11128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions fol' Inhel'itance Tax Return for a Resident
Decedent" (REV-150U for an explanation of adllinistratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death. a five Percent (5X) discount of
the tax paid is allowed.
PENALTY:
The 15% tax amnesty non.participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18. 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the sa~e time period as YOU would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day fl'om the date of
death, to the date of payment. Taxes Which became delinquent before January 1. 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which be calle delinquent on and a.fter
January 1, 1982 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. lhe applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest
Rate ~ Year Rate ~ Year ~
Daily
Factor
Year
1982 20% .000548 1987 9Y. .0002~7 1999 1% .000192
1983 16% .00Q438 1988-1991 11% .000301 2000 8% .000219
1984 11% .00Q301 1992 9Y. .000247 2001 9% .000247
1985 13% .000356 1993-1994 7% .0001'92 zaoz 6Y, .OOO16Q
1986 10% .000274 1'995-1'998 9% .0002"i7 2003 5% .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days
beyond the date of the assess.ent. If payment is made after the interest cOIIPutation date shown on the
Notice. additional interest .ust be calculated.
F,J-'470EX.(6-88J .
'*'
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENrS NAME FILE NUMBER
Robert E. Mahr 2102-0687
REVIEWED BY ACN
Harry Herr 101
SCHEDULE ITEM EXPLANATION OF CHANGES
NO.
- - The estate had deferred the tax on the trust for the benefit of the surviving spouse Teresa
G. Mahr.
ROW
Page 1
M
..ll
<0
<0
U.S. Postal Service,.
CERTIFIED MAIL,. RECEIPT
(Domesllc Mall Only; No Insurance Coverage Provided)
.. .. ,~
I I
Postage $
Certified Fee
Return Reciepl Fee Postmark
(Endorsement Required) Here
Restlictaa Delivery Fee
(Endorsement Required)
Total Postage & Fees $
fTI
CJ
I1J
M
M
CJ
CJ
CJ
CJ
M
CJ
M
fTI
o entTa
CJ
I"- '"Sfriiiii-APINo-:------------h------h----n---n-----.n---.---n---_____<___"u___n_
or PO'Box"No."
City,-Stste:ZFp+4-<---.-------n---------------------------------_+___n_________m__
PS Fotm 3600, June 2002 See Reverse for InstructIons
SENDER: COMPLETE THI:':' :;>LCTIOf.
.
. Complete items 1. 2. and 3. Also compiete
item 4 if Restricted Delivery Is desired.
_Print your name and address on the reverse
so that wa can return the card to you.
. Attach this card to the back 01 the mallplece.
or on the front If space permits.
i. Artlcle Addl"A."to;;AI"I tn.
(Prin
\:
O.lsdellvery__fromiteml?
~ delivery address below:
DYes
DNo
STONE DAVID HEAN
414 BRIDGE STREET
NEW CUMBERLAND PA 17070
~CJ Exp....M.n
~ ~~_. 0 Return Receipt fot Metohandlse
CJ InsurlKl Mall CJ C.O.D.
4. Restricted Delivery? (Extra Fee) 0 YM
2. Article Number
(Transfer from service 1sl>>I),
PS Form 38tt, ~ 2004
7003 1010 0001 1203 8861
Domestic Return Receipt
102595-02-M-1540 :
JRD/June 30, 1992/17858
AUG 0 g 2004
In Re: Estate of Robert E. Mahr · ORPHANS' COURT DIVISION
Late of Hampden Township · COURT OF COMMON PLEAS OF
· CUMBERLAND COUNTY
Estate No.: 2002-0687 · PENNSYLVANIA
NO. 21-2002-0687
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: Teresa G. Mahr
Counsel for Personal Representative: David Hean Stone
Date of Decedent's Death: 07/15/2002
Date of Delinquency Notice: 08/11/04
The undersigned, Glenda Farner-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 by the Clerk of the Orphans' Court on April 30,
2004, 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.
' G1 eZ~da"~n'~r~S ~ra~s aug~"~
Clerk of the Orphans' Court
Distribution: Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled for at in Courtroom No. 3. If the Status Report is filed prior to
the hearing date, the hearing will automatically be cancelled.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Robert E. Mahr
Date of Death: July 15, 2002
Will No. 21-2002-0687 '0~ ADB 17 P3:38
TO the Register:
Pursuant to Rule 6.12 of the bupreme uourt Orphans' Court
Rules, I report the following with respect to completion of the
administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will
be complete:
3. If the answer to No. 1 is Yes, state the following:
(a) Did the personal representative file a final
account with the Court? Yes No X
(b) The separate Orphans' Court No. (if any) for the
personal representative's account is: N/A
(c) Did the personal representative state an account
informally to the parties in interest? 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 maV be a~ached to this
report.
Date: ~ ~% Da~ ~ '~~-~--°° ~u i r e
414 Bridge Street
New Cumberland, PA 17070
717-774-7435
Capacity: Personal Representative
X Counsel for Personal
Representative