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HomeMy WebLinkAbout05-19-119 c~a~. 3s FIRST AND FINAL ACCOUNT OF ANN E. BROADS, EXECUTRIX For ,.., ESTATE OF FLORENCE W. BARRETT, Deceased, C7 ~-~ ~; ~', ~, T -.~ LATE OF LOWER ALLEN TOWNSRIP, ~ C~ ~ m _ ~ ~ ~ CUMBERLAND COUNTY, PENNSYLVANIA ~v~~ ~~ ~~ c~ ~`~-n ,,~, -' NO. 2010 - 00365 -z' "- ~ ' c Date of Death: March 1, 2010 Date of Executrix's Appointment: April 7, 2010 Dates of Advertisement of the Grant of Letters: The Patriot News - June 26, July 3 and 10, 2010 Cumberland County Reporter - June 4, 11 and 18, 2010 Accounting for the Period: April 7, 2010 to April 30, 2011 Purpose of Account: Ann E. Rhoads, Executrix, offers this Account to acquaint interested parties with the transactions that have occurred during her administration. This Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information or objections can be discussed with: Ann E. Rhoads, Esquire CLECKNER AND FEAREN 119 Locust Street P. O. Box 11847 Harrisburg, PA 17108-1847 (717)238-1731. SUI~Il~lARY OF ACCOUNT Proposed Distribution to Beneficiaries: $0.00 Principal Receipts $9,627.35 Less Disbursements: Debts of Decedent $6,700.79 Funeral Expenses 554 22 Administration Expenses . 836 16 Federal and State Taxes . 0 00 Fees and Commissions . 1,870.00 Balance Before Distributions 9961.17 Distributions to Beneficiaries -333.82 Principal Balance on Hand -0.00 Adjustment to Principal Balance -5333.82 Adjusted Principal Balance + 333.82 $0.00 Income Receipts Less Disbursements $0.00 Income Balance on Hand - 0.00 SO ~0 Combined Adjusted Balance on Hand $0.00 RECEIPTS OF PRINCIPAL Assets Listed in Inventory Fiduciary (Valued as of Date of Death) Acquisition Value Cash PNC Checking Account #50-0097-8466 $2,610.94 H. Beck, Inc., Brokerage Account #47G-514947: a) Liquid Insured Deposit Funds 5,814.25 b) Reserve Primary MMKT Fund Class R 1,074.42 TOTAL INVENTORY $9,499.61 Assets Not Listed in Inventory (Valued as of Date of Recei t) Cash Pro-rated PSERS pension TOTAL RECEIPTS OF PRINCIPAL GAINS AND LOSSES ON SALES 07/15/2010 Reserve Primary Money Gain Loss Market Fund Class R Net Proceeds $327.53 Fiduciary Acquisition Value $1,074.42 NET LOSS 746.89 PROPOSED DISBURSEMENTS Debts of Decedent 04/19/2010 Bethany Village $ 36.00 Bonnie K. Miller, Tax Collector, Cumberland County 2010 per capital 0.001 RESERVE Pa. Department of Public Welfare Medical Assistance Claim 6,664 79z 127.74 $127.74 $9,627.35 $746.89 $6,700.79 1'Claim for $11.00. z Full amount of claim is $20,158.82. Funeral Expenses 04/19/2010 W. Orville Kimmel Funeral Home, Inc. 04/19/2010 T & J Monument Services Administration Ex enses 03/19/2010 PNC Bank - check fee 04/13/2010 Register of Wills - probate fees 04/13/2010 Cleckner and Fearen - mileage and parking to probate in Carlisle 05/21/2010 Cumberland Law Journal - legal advertising 07/22/2010 The Patriot News - legal advertising 08/06/2010 Register of Wills - filing fees 08/16/2010 Register of Wills - additional probate fees RESERVE Register of Wills - First and Final Account filing fee RESERVE Certified Mail Postage - First and Final Account Federal and State Taxes None Fees and Commissions 04/19/2010 Alan J. Ceperich, CPA - preparation of 2009 tax returns $ 460.72 93.50 $ 2.00 89.50 24.25 75.00 300.41 30.00 15.00 200.00 _.00 $ 185.00 554.22 $836.16 11/09/2010 Cleckner and Fearen - legal fees 04/25/2011 Alan J. Ceperich, CPA - preparation of 2010 tax returns RESERVE Ann E. Rhoads - executrix fee TOTAL PROPOSED DISBURSEMENTS 750.00 185.00 750.00 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES None. PRINCIPAL BALANCE ON HAND ADJUSTMENT ADJUSTED PRINCIPAL BALANCE ON HAND RECEIPTS OF INCOME None. DISBURSEMENT OF INCOME None. INCOME BALANCE ON HAND COMBINED BALANCE ON HAND PROPOSED DISTRIBUTIONS TO BENEFICIARIES $1,870.00 $9,961.17 -$333.82 _ 333.82 $ 0.00 $0.00 $0.00 NONE IN RE: . IN THE COURT OF COMMON PLEAS . CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF FLORENCE W. BARRETT, .: ORPHANS' COURT DIVISION. Deceased N0. 2010 - 00365 STATED~NT OF PROPp$g,D DISTRi~UTION Pursuant to Local Rule 6.9-1 of the Orphans' Court of the Ninth Judicial District, Cumberland County, Pennsylvania, and the foregoing First and Final Account of Ann E. Rhoads, Executrix of the Estate of Florence W. Barrett, deceased, said Executrix proposes the following distribution of said estate: No distribution is proposed. TOTAL PROPOSED DISTRIBUTIONS TO BENEFICIARIES 50.00 ANN E. RHOADS, Executrix under the Last Will and Testament of FLORENCE W. BARRETT, deceased, being duly sworn accordingly to law, hereby declares and says that the foregoing Account is just and true and that the grant of letters and first complete advertisement thereof occurred more than four months prior to filing of the account. ~2~~~ ANN E. RHOADS Sworn to and subscribed before me this ~`~' day of ~~ 2011. ^~ ~ ~~~~~ Notary ublic MO NOT ~~~YLVANU JENNYA T "`^4 ~~a ' °~~ "O~'r-'~rc ~r a .. DECEDENT'S ESTATE c ~_" ~ ~ , p ~ x, - . ' -`' ~_, ~-~ 1 r i t ~ C'~ 's , --c ~, n ; COURT OF COMMON PLEAS OF .~ r- ~ ~ ~ -_ ' =~ CUMBERLAND ~" %~ COUNTY, PENNSYLVANIA '' ~~.~ ~? ~ , ~, ORPHANS' COURT DIVISION ~ ~ ~ -,-, p c- ~. > c- -~ ~.: n ~- D ~ ~np r ESTATE OF FLORENCE W. BARRETT ~ DECEASED No. 2010-00365 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This. for-n may be used in all cases irrvolving the Audit of the Account of a Decedent's Estate, If space is insu.,gicient, riders may be attached. Attach the spouse's election if any; the papers required under items 8-19 inclusive; and mry instrument pertinent to the adjudication. INCLUDEATTACHMENTSAT THE BACK OF THI'S FORM. Name of Counsel: Ann E. Rhoads, Supreme Court LD. No.: 49631 Name of Law Firm: Cleckner and Fearer Address: 119 Locust Street, P.. 0. Box 11847, Harrisbur , PA 171.08-1847 Telephone: (717) 238-1731 (717) 238-8481 Forne OC-0l rev. 10.13.06 Page 1 of 10 Estate of FLORENCE W. BARRETT Deceased 1. Name(s) and address(es) of Petitioner(s): Ann E. Rhoads Name; 119 Locust St., P.O. Box 11847 a~e.~: Harrisburg, PA 17108-1847 Idemify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: None. Is this the first accounting by this fiduciary? ..................... tx.aYes ^ No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on March 1, 2010 ®Letters Testamentary or ^C,etters of Administration were granted to Petitioner(s) on ~nri1 7 n 1 n Date of WiII rfapplicable): January 30, 2002 Date{s} of Codicil(s) (fapplicable): None. Date of probate (if di,~'ereru from date Letters granted): Same. Was a bond required? QYes m No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... [;d Yes Q No Dates of advertising of the grant of Letters: The Patriot News: June 26, July 3 and 10, 2010; Cumberland Law Journal: June 4, 11 and 18, 2010 FarmOG01 rov. JD.J3.06 Page 2 of 10 L'state of FLORENCE W. BARRETT 3. was decedent survived by a spouse? ................. . ........... QYes []/ No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ......... . (a'~gg Section 2201 et ~gq. of the Probate, Estates and Fiduciaries Code) ~ Yes [~No If yes, date of election: iv / H 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children ~f none, so state): None. 6. Did decedent marry after execution of Will oir CodiciI(s)? :.... . ..... ^Yes Q No Were any children born to decedent after execution of Will or Codicil(s)? ................ . ..........................~ Yes ~ No If yes, give names and dates of birth: Name; Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? ............................: ~ Yes [] No Farm OGOI rev. !0.!3.06 Page 3 of 10 Estate of FLORENCE W. BARRETT Deceased 8. Written notice of the Audit as required by Pa O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item i 0 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has bcen or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit togetherwith a statement exdcuted by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated Persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5:2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable} of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy; A. State each party's relationship to the decedent and the nature of each party's interest(s): Zion Lutheran Church Church 15 S. 4th Street Harrisburg, PA 17101 Sandra Hogan Niece 59 Brook Street Wakefield, MA 01880 Form OC-0! rev. 10.13.06 Pecuniary bequest of $1,000.00 10% residue Page 4 of 10 ESTATE OF FLORENCE W. BARRETT, Deceased 8.B.. Notice of the First and Final Account in the form of the attached was given to the following on May 19, 2011, by Certified Mail, Return Receipt Requested: Zion Lutheran Church 15 South 4~h Street Harrisburg, PA 17101 Sandra Hogan 59 Brook Street Wakefield, MA 01880 Commonwealth of Pennsylvania Department of Public Welfare Bureau of Program Integrity Division of Third Party Recovery Estate Recovery Program P. O. Box 8486 Harrisburg, PA 17105-8486 Joseph A. Snook, Jr. 2000 Cambridge Ave., #264 Wyomissing, PA 19610 James Snook 2139 Woodland Height Glen Escondi, CA 92026 Cynthia Danelucci Etter 133 Rogers Road Furlong, PA 18925 Ellen Tracy-Bednarz Danelucci 2096 Sunrise Circle Aurora, IL 60503 Deborah Daneluzzi Tosi 56 Wakefield Court Delmar, NY 12054 Sandra Durkin 604 Coachrive New Hope, PA 18934 Bonnie K. Miller, Treasurer Lower Allen Township 2233 Gettysburg Road Camp Hill, PA 17011-7302 Patricia Gordon 13 Tracy Drive Doylestown, PA 18901 May 19, 2011 VIA CERTIFIED MAIL - RETURN RECEIPT REQUESTED RE: Estate of Florence W. Barrett No. 11-3987 Cumberland County, Pennsylvania Dear The First and Final Account of Ann E. Rhoads, Executrix of the Estate of Florence W. Barrett, Deceased, will be presented by the Clerk to the Orphans' Court Division for audit confirmation and distribution at the Cumberland County Courthouse, One Courthouse Square, Carlisle, Pennsylvania, 17013, at 9:00 a.m. on June 21, 2011. I enclose a copy of the First and Final Account and the Petition and Proposed Schedule of Distribution. You will note that the estate is insolvent. objectiono no1late~ obhant9 00 ha,mccount, you must file a written Otherwise, any objections will be deemed toe have beenewaived?011. Please contact me if you need further information or have any questions regarding the Account. Very truly yours, CLECKNER AND FEAREN Ann E. Rhoads AER:jat Enclosures Estate of FLORENCE W. BARRETT Deceased Joseph A. Snook, Jr. Nephew 25% residue 2000 Cambridge Ave. #264 Wyomissing, PA 19610 James Snook Nephew 25% Residue 2139 Woodland Height Glen Escondi, CA 92026 [CONTINUED ON ATTACHED SHEET] B. Identify each party who is not sui juris (e.g., minors or incapacitated persons}. For each such party, give date of birth, the name of.each Guardian and hour each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. None. C. State why a Petition for Guardian/Trustee yid Lite»t has or has not been filed for this Audit (see Pa O.C. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party, state date o£ death, date and place of grant of Letters and type of Letters granted, None. Forne OGOl rev. 10.73.06 Page 5 of 10 ~~~ 0f FLORENCE W. BARRETT Deceased CONTINUATION OF PARAGRAPH.9.A. Cynthia Danelucci Etter Step-Granddaughter 1/5 of 40%residue 133 Rogers Road Furlong, PA 18925 E11en Tracy-BednarzDanelucci Step-Great Granddaughter 1/S of 40%residue 2096 Sunrise Circle Aurora, IL 60503 Deborah Daneluzzi Tosi Step-Granddaughter 1/S of 40% residue 56 Wakefield Court Delmar, NY 12054 Sandra Durkin Step-Granddaughter 1/5•of40%ofresidue 604 Coach Drive New Hope, PA 18934 r~ Patricia Gorton Step-Granddaughter 1/5 of 40%ofresidue 13 Tracy Drive Doylestown, PA 18901 Estate of FLORENCE W. BARRETT Deceased 10. Other than the claim for the family exemption, list the names of all known claimants and the amount of their claims and state whether each claim is admitted, Name acrd Address ofEach CJadrrant I Amaau ofClalm 1 Cabs I I WiACtabn Aabrrfaed? Be Patd In CommonwwMh of pennsylvanie T CeportnroM of Public Wel(an $20,158.82 U Yes ^ Yes Buroou o1 Program Integrity ~IO / NO Ohdsien of Third Party Recovery Esta» Recovery program P. O. Box 8186, Flarrisburg, PA 17105-8486 Bonnie K. Miller, Treasurer Lower Allsn Township Q Yes . ^ Yes 2233 Gettysburg Road $ 1 1.00 ~O ~/ NO Camp Hill, PA 1 701 1-7302 ~ [~Y'es ~To []Yes ^Yes []l\io ~No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11 • Was family exemption claimed? .... . ........................... []Yes /QIVo Was family exemption allowed? ........ ....................... []Yes / o Family exemption claimant's name and relationship; Name; Relanonshfp: Form OGOI rov. 10.73.06 Page 6 of 10 ESTATE OF FLORENCE W. BARRETT, Deceased 10. SCHEDULE OF ORDER OF PREFERENCE UNDER 20 Pa. C.S. 3392 SECTION CLA_ IMANT PROPOSED AMOUNT OF CLAIM PAYMENT 3392(3) Pa. Department of Welfare $20,158.82 $6,664.79 3392(5.1) Bonnie K. Miller, Lower Allen Township Tax Collector $11.00 $0.00 Estate of FLORENCE W. BARRETT Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax Paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Dan P Intersal None None 13 • On the date of death, was the decedent a fiduciary {personal representative; trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? .............. . ••.•[~Yes /~No If yes, provide the name of the estate, indicate whether an account has been filed and conf`umed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate.. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: None. $. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .... . ............ ^Yes [] No 15. If Petitioner{s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. None known, Forne OC-01 rsv. 10.13.06 Page 7 of 10 Estate of FLORENCE W. BARRETT Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... Yes ^ Q No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additionai receipts and disbursements since the closing date of the Account. None B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ... , , , , ...... ^Yes ^No 18. If a zeserve is requested, state amount and purpose, Amount: F4rrpaaor Pa. Dept. of Welfare Claim $6,664.79 Register of Wills -filing fee 200.00 . Post Office -postage 100.00 Ann E. Rhoads -Executrix fee 750.00 If a reserve is requested for couasel fees, has notice of the ~ 7 9 amount of fees to be paid from the reserve been given to the parties in interest? , . , . , , ................................. ^Yes ^/ No. If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ^Yes [/~To As to real estate only? ............ . ........................... ~es ^/ No Form OC-01 rev. 70.!3.06 Page 8 of 10 Estate of FLORENCE W. BARRETT Deceased Wherefore, your Petitioner(s) ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Propaord Distrrbwee(~ None B. Principal: PropaxdDfavlbuue(a) None Farm O~-01 m, 10.13.06 ~tmawd/Prq~awdan Aniauu/ProporNon Submitted By: (All petitioners must stgrx Add addtitonal lines tf necessary): ~~~ Name of Petitioner. Ann E. Rhoads Name of Petitioner: Page 9 of I O Estate of FLORENCE W. BABRET'T Deceased VerifEcation of .Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * (that 1,.~.~ is aAe of the above-named ,~ Q/'cnrpa,.,,fa„ and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). ~~~ ~v Signature of Petitioner Ann E. Rhoads ' ~'o~pordte patb~Rers n-ust complete braclietat tnforrsostfpR, Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. ~` , ~, Signature of Counsel for Petitioner Ann E. Rhoads, Esquire Furor OG01 rev. 10.13.06 Page 10 of 10 The Patriot-News Co. 2020 Technology Pkwy Suite 300 Mechanicsburg, PA 17050 Inquiries - 717-255-8213 CLECKNER AND FEAREN ATTN: ANN E. RHOADS 119 LOCUST STREET P.O. BOX 11847 HARRISBURG PA 17108 ~e~latriot News Now you know THE PATRIOT NEWS THE SUNDAY PATRIOT NEWS Proof of Publication Under Act No. 587, Approved May 16, 1929 Commonwealth of Pennsylvania, County of Dauphin} ss Holly Blain, being duly sworn according to law, deposes and says: That she is a Staff Accountant of The Patriot News Co., a corporation organized and existing under the laws of the Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular daily and/or Sunday/ Metro editions which appeared on the date(s) indicated below. That neither she nor said Company is interested in the subject matter of said printed notice or advertising, and that all of the allegations of this statement as to the time, place and character of publication are true; and That she has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317. PUBLICATION COPY This ad # 0002069374 ran on the dates shown below: June 26, 2010 July 03, 2010 July 10, 2010 Sworn to ~,~uly, 2010 A.D. L ~ NSYLVANIA • ~Y wak Paxoon ~-vp., p,,,~ Coun P1Y commbs~ was Nov. 26, 2011 ~~ ~nnsvlvanla Asson~o,i of Notaries PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: June 4 June 11 and June 18 2010 Affiant further deposes that he is authorized to verify this statement by the Cumberland » Law Joumal, a legal periodical of general circulation, and that he is not interested in the subject ''~ ~ matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. a Marie Coyne, E ' or SWORN TO AND SUBSCRIBED before me this 18 da of June 2010 Notary • des w., deed. Late of Lower App Tow~n~p. Executrix: Ann E. Rhoads, 119 Locust Street, P.O. Sox 11847, Hamaburg, PA 17108-1847. Attorneys: Ann E. Rhoads, Es- NOTARIAL 8EAL quire, Cleclmer and Fearer, 119 DEBORAH A COLONS Locust Street, P.O. Hox 11®47, Notary PubNC Harrisburg, PA 17108-1847. CARLISLE BOROUGH, CUMBERLAND COUNTY My Conwnhaloa Expna Apt 20, 20i~ ~,~ ~~..,...e............. JA32 tA1gA'('JW 2NIJJCa A NAH083G ~IId419 1(16JOP) V~Y,t:l; iiNA,ifl3$MU:? ,tiFJIJGflCH ,d1JN:~.; ~tQi .8S iqA zyiiq>r3 nui2¢im~r~-SU, ~M . ' NOTICE OF INHERITANCE TAX pennsyLvania~ BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 IX AFP (12-09) PD BOX 260601 FNRRISBURG PA 17128-0601 DATE 10-11-2010 ESTATE OF BARRETT FLORENCE W DATE OF DEATH 03-01-2010 FILE NUMBER 21 10-0365 COUNTY CUMBERLAND ANN E RHDADS ACN 101 119 LOCUST ST APPEAL DATE: 12-10-2010 PO BOX 11847 (See reverse side under Objections) HBG PA 17108-1847 Awtount Reaitted~---~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SpUARE CARLISLE PA 17013 CUT AL ------ ONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------------------------------- REV-15 - 47 EX AFP C12-09~ NOTICE OF INHERITANCE --------------------------------------------- TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: BARRETT FLORENCE WFILE N0 .:21 10-0365 ACN: 101 DATE: 10-11-2010 TAX RETURN WAS: (X) ACCEPTE D AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds CSchetlule B) (2) ,QQ cretlit to your account, 3. Closely Held Stock/Partnership Interest CSchodule C) C3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) of this form with your (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 9,499.61 6. Jointly Owned Property (Schedule F) (() .00 7. Transfers (Schedule G) (7) .00 9. Total assets [8) __ 9,499.61 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchetlule H) (g) 2.9D 8. 8 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 20.20 5.82 11. Total Deductions C11) 23, 114.20 12. Net Value of Tax Return (12) 13,614.59- 13. Charitable/Governmental Bequosts; Non-eTacted 9113 Trusts (Schedule J) C13) .00 14. Net Value of Estate Subiect to Tax (14) 13.614.59- NOTE: If an assess~ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect fiBUres that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .DD x 045 = .00 17. Amount of Line 14 at Siblln9 rate C17) .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rata [18) .00 X 15 ,QO 19. Principal Tax Due (19)= .00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before Oecewbsr 12, 1982 -- if env future interest in the estate is transferred in possession or eni oywent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for Years. the Cwwomrealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on aro such future interest. PURPOSE OF NOTICE: To fulfill the requirewents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top vortion of this Notice and subwit with your psywent to the Rapister of Wills printed on the reverse side. --Hake check or coney order payable to: REGISTER OF q'IE,LS, AGENT. Failure to pay the tax, interest, and penalty due way result in the filing of a lien of record in the appropriate county. or the issuance of an Orphan's Court citation. REFUND ICR): A refund of a tax credit, which was not requested on the Tax Return, way be requested by completing an "Apvlication for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ere available online at www.ravanue.state.oa.us, snY Rapister of Wills or Revenue District Office, or frow the Departwant's 24-hour answering service for forws orders: 1-800-362-2050; services for taxpayers with spacial hearing and/or sneaking needs: 1-BBO-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisewent, allowance or disallowance of tleductions or assesswent of tax (including discount or interest) as shown on this Notice way obiect within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA DeDartwent of Revenue. Board of Appeals. You way object by filing a protest online at •-r boardof appeals state pa us on or before the expiration of the sixty-day appeal period. In order for an electronic protest tq ba valid, You wust receive a confination nuwber and processed tlat• frow the Board of Appeals website. You way also send a written protest to: PA Departwent of Revenue, Board of Appeals. P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions way not be faxed. B) Election to have the wetter deterwined at the audit of the account of the personal representative. ApiIN- C> Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assesswent should be addressed in writing to: PA Depa rtwent of Revenue, bureau of Individual Taxes, ATTN: Post Assesswent Review Unit. P.D. Box 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of adwinistratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar wonths after the decedent's deethr a five percent C5X) discount of the tax paid is allowed. PENALTY: The 15Y. tax awnesty non-participation penalty is cowputed 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 awnesty period. This non-participation penalty is appealable in the save wanner and in the the saws tiwe 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 C9) wonths and one I1) day frow the date of death, to the date of pavwent. Taxes which becawe delinquent before January 1. 1982 bear interest at the rate of six C6X) percent per annuw calculated at a daily rate of .000164. All taxes which becawe delSnquant on and after January 1, 1982 will bear interest at a rate which will vary frow calendar Year to calendar year with that rate announced by the PA Departwent of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501). the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.De.us. Tha applicable interest rates for years 2000 through 2010 are: Interest Daily Interest Daily Interest Oaily Year Rate Factor Year Rate Factor Y~ar Rate Factor 2000 BX .000219 2001 9X .000247 2002 6X .000164 2003 5X .000137 2004 4X .000110 2005 5Y. .000137 2006 7Y. .000192 2007 BX .000219 2008 7X .000192 2009 5Y. .000137 2010 4X .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued of tar the tax becowes delinquent will reflect an interest calculation to fifteen I15) days beyond the data of the assesswent. If pavwent is wade of tar the interest cowputation date shown on the Notice, additional interest wust be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF PROGRAM INTEGRITY DMSION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-6486 May 24, 2010 CLECKNER & FEAREN ANN E BROADS ESQUIRE 119 LOCUST ST P O BOX 11847 HARRISBURG PA 17108-1847 Re: Florence Barrett CIS #: 140226042 SSN: ###-##-9850 Date of Death: 03/01/2010 Dear Attorney Rhoads: Please be advised that the Department of Public Welfare maintains a claim in the amount of $20,158.82 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized.. statement of claim. A portion of this medical expense, namely $20,158.82, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $.00, is to be entered as a priority Class 5.1 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. 2f the estate contains real estate, please provide copies of the deed, the latest tax assessment, sad a current apgraisal, if available. Sincerely, Angela S. Bonner Claims Investigation Agent 717-705-9701 717-772-6553 FAX Enclosure IN RE: ESTATE OF FLORENCE W. BARRETT, Deceased N0. 2010 - 00365 CERTIFICATION OF NOTICE OF ACCOUNT I, Ann E. Rhoads, Esquire, attorney for the Estate of Florence W. Barrett, deceased, certify that the requirements of Local Rule 6.3-1 for notice of the filing of a first and final account for said estate have been met. Sworn to and subscribed before Ann E. Rhoads, Esquire me this ~~~ day of m~~ 2011. OCy~o~,~,r' ~ %L~~ Notary ublic LTI~QF PtFx+ r vANU- NOTARIAL SEAL JENNY A. T~?BIAS, NoteryC b ~ cny of H ~ ~"'~' ~s, 2Aa3 Commfsswn F IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ~- n C n __ Ti ~~ J , i C"7 ~- =~ ~S ~ ~ - -1 n _" -7 m r. ~- :~ -- Ica ``~ ~ ._~ _ .~ r r7 ~ ~'