Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
03-0792
Estate of Mary A. Rush also known as Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS , Deceased Social Security No. 143-20-4272 Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut rix ~-~ Decedent, dated 7/14/86 and codicil(s) dated None named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., db.n.c.ta.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland residence at 302 Kay Road, Hampden Township (list street, number and municipality) Decedent, then 76 years of age, died September 17 ,200._..~_3, at Cumberland Count)/, Penns)/Ivania (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total Real Estate situated as follows: 302 Kay Road, Mechanicsburg, PA 17055 County, Pennsylvania, with his/her last family or principal 30,000.00 90,000.00 120,000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature or printed name and residence Julie Ann Worhach 74 Bali Hal Road Mechanicsbur~h PA 17050 Oath of Personal Representative Commonwealth of Pennsylvania County of Dauphin The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representat ve(s) of the Decedent, Petitioner(s) will well and truly administer the estate ~ng to law-~ Sworn to and affirmed ,nd subscribed ~- before me this ~~ dayof DECREE OF REGISTER Estate of Mary A. Rush also known as Deceased Social Security No: 143-20-4272 Date of Death: 9/17/03 AND NOW, ~'~h'.. I / , ~ , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary I-I of Administration (ct.a, db.n.c.t.; pendente lite; durante a'b~entia; durante minoritate) are hereby granted to Julie Ann Worhach in the above estate and that the instrument(s), if any, dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... Short Certificate(s) ............... Renunciation .......................... Affidavit ( ) ....................... Extra Pages ( ) .............. Codicil ................................. JCP Fee ................................. Inventory & Tax Forms ............. Other ...................................... TOTAL ............................. $ c~,,~., z~Z) RW-7A Attorney Attorney: Charles J. DeHart, III, Esquire I.D. No: 15617 Address: 3631 North Front Street Harrisbur~l PA 17110 Telephone: (717) 232-7661 DATE FILED: ~-~.~. /,' REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA OATH Estate of Mary A. Rush also known as OF SUBSCRIBING WITNESS No. Deceased Charles J. DeHart, III, and Fa)/L. Potteiger (each) a subscribing witness to the I"-I codicil(s) ~ will(s) presented herewith, (each) duly qualified according to law depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as a witness at the request of the Testator(rix) in her/his/their presence and~ in the presence of each other 17--I in the presence of the other subscribing witness(es). rF~o (Signature) ~'"~'- 3631 North nt Street Harrisburg PA 17110 (Address) (.o~S~gnatu re) 426-F {~ke Street Enola PA 17025 (Address) Sworn to or affirmed and subscribed before me this ,~¢ ~¢~ day of Notary Pq~ic My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) RW-2 NOTARIAL SEAL NANCY L. BRESKI, Notary Public Susquehanna Township, Dauphin County My Commission Expires March 16, 2004 NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of instrument(s) at time of notarization. his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local R.egistrar. The original certificate will be forwarded to the State Viral Records Office for permanent'~iling. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 No. '~ / Date #29-112 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH (Coroner) Mary A. Rush ,.FemaleI" 143- 20-4272 [4. September 17, 2003 AGE (Casl B~thdey) UhK)F.R 1 Y~.A~I I UN{)ER t DAY ...o~r~.. (~_ .BiF~H. I ~RTHP~E iCky ~ P~ ~H~-- ~,~ ~ ~) ' ~ ~" I I / M,l~e~;~d~nla I · : 7~ ,~. I I_Apr lo,192~, I ..... ~ ,~ ~s I~ ._~. ~,,~, ~-~~) Own Home mD .o~ ~~ ~ennsy~van a ' mpd 302 Kay Road ACTU~ ,7.. S,.,. 17055 I~,..~.~ o~. ~ Cumberland ~". Mechanicsburg, Pennsylvania ,~.~.,y =ATHER'S NAME (F~. Mi~, Laa) Leo Piasecki ~..s.~¢~, ~, ~ ~,~) Teresa Dindor ~y~rin0 Paula M. Willey "~"r~~~sburg, Pa 17055 , c~a~ ~.~ ~ 7~.~'~'~ar~sep 22, 2003 "~"~"~ St John's Cemete~ ~ Camp Hill, Pennsylvania 17011 ~ ..... ~' --~ ,,. September '17, 2003 ,~. 3:30 A . ,~.,~,~ .. Occlusive Coronary Artery Disease , NIDDM, Hyperlipldemia v ~ ~ I ~ n I Ac~m ~ Pe~mnve~,~ g~ I~. I~. M. I~* 1~. "~ -- ~' ~ L ~ ~- - .... I~. Tom.~tolm~k~,~m~)~m,~ ..................................................... ~ .., ~ ~~ __ Coroner .~t~..,~,~.~~.,~,~.,~,~.~.~..~ .......................... ~ {,~. {~.~tember 18~ 2003 -.~O~*LmX~mmc~. [,~nT~P,m Richard C. NtddlekaufE, Deputy On the balll o~ l~lm~tl~ ~ kremlin, in my ~l~n. ~lth ~cur~ ~ t~ ~, ~tl, i~ pl~l, i~ d~ lo ~ ¢~l) ~ ~' ~. Meehantcsburg, Pa. 17050 r LAST WILL AND TESTAMENT OF MARY A. RUSH I, MARY A. RUSH, of Hampden Township, Cumberland County, ?ennsylvania, being of sound mind, memory and understanding, do hake and publish this my Last Will and Testament, hereby revoking nd making void all former Wills by me at any time heretofore ade. ITEM I. I direct that all my just debts ~nd funeral expenses be fully paid and satisfied as soon as conveniently may be after my decease. ITEM II. In the event any of my children re residing with me in my home at 302 Kay Road at the time of my eath, I give my house and its contents located at 302 Kay Road, ~ampden Township, Cumberland County as a personal residence to (_~~ihat child or children as a life estate subject to the following ovi s ions: A. To provide a personal residence for that child or ildren for the term of his or her natural life or so long as he she desires to use the home as a personal residence. B. The life tenant shall not be required to give bond or t any security for the protection of the remainderman. C. The life tenant shall have the unqualified right to ~ossession and enjoyment as a personal residence. D. The ordinary and usual expense of maintenance of said )roperty including taxes, insurance, utilities, repairs, and naintenance shall be the responsibility of the life tenant. E. In the event the life tenant no longer desires to use the roperty as a personal residence, or in the event the life tenant Shall fail to properly maintain the property or upon the death of the life tenant, the personal residence and its contents shall be liquidated and the proceeds therefrom shall be divided equally among my five children, share and share alike or their issue per stirpes. \ ITEM III. I give all the rest, residue and remainder of my estate unto my five children, in equal shares, hare and share alike or their issue per stirpes. ITEM IV. It is hereby directed that my xecutor, hereinafter named, shall pay all inheritance, state, uccession and legacy taxes to which my estate or the transfer of ~ny property hereunder may be subject and to charge such tax as )art of the administration, payable out of my residuary estate. ITEM V. I nominate, constitute and 'nt my daughter, Julie Ann Rush, to be and act as my sole trix of this my Last Will and Testament. In the event of ~ation, death, resignation or inability to act for any whatsoever of my daughter, I nominate, constitute and nt my daughter, Paula Willey, as Executrix of this my Last 11 and Testament. My Executor shall not be required to post or security. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of ~~ - _, 1986. The preceding instrument, consisting of this, and two other '.ypewritten pages, each identified by the signature of the Festatrix, was on the date thereof signed, published and declared MARY A. RUSH, the Testatrix therein named, as and for her Last 1, in the presence of us, who at her request, in her presence in the presence of each other, have subscribed our names as ~itnesses hereto. ~~~~~"~ Residing at Residing at REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Mary A. Rush Date of Death: 9/17/03 Wilt No. ~.?- ~ - -7 ? ~ Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 10/1/03 . Name Address Julie Ann Worhach Paula Willey 74 Bali Hai Road Mechanicsburq PA 17050 714 Sun Haven Circle Mechanicsbur,q PA 17055 Patrick M. Rush 3241 Ridgeway Road Harrisburg PA 17110 William G. Rush 3440 Hermitage Drive Hopkinsviile KY 42240 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: 10/1/03 Capacity: Signature Name: Charles J. DeHart, III, Esquire Address: 3631 North Front Street Harrisburg PA 17110 Telephone(717)-2327661 X Personal Representative Counsel for Personal Representative JAMES R. CLIPPINGER CHARLES J. DEHART. Ill JAMES D. CAMPBELL. JR. JAMES L. GOLDSMITH JEFFREY T. McGUIRE~ STANLEY J. a. LASKOWSKI DOUGLAS K. MARSICO BREtt M. WOODBURN RAY J. MICHALOWSKI eAlSO A ME~4BER OF NJ BAR CALDWELL ~. KEARNS A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3631 NOrth frONt STREET HARRISBURg, PENNSYLVANIA I7110-I533 December 5, 2003 OF COUNSEL RICHARD 1. KEARNS CARL G. WASS THOMAS D. CALDWELL, JR. Hg28- 2001) 717 - 232 - 7661 FAX: 7t7- 232-~766 thefirm@caldwellkearns.com Office of the Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: Estate of Mary A. Rush Date of Death: September 17, 2003 No. 2003-00792 / ~",~,-~- '~o[?--,7~.~' Dear Sir or Madam: I am enclosing herewith a check in the amount of $10,000 as an advance deposit toward the inheritance tax on the above-referenced estate. I am also enclosing herewith a self-addressed, stamped envelope for your convenience in returning a receipt. Thank you for your cooperation. Very truly yours, Charles J. DeHarti,. '-~II CALDWELL & KEARNS CJD I I I: nb /Enclosures cc: Julie Ann Worhach 03-813/65967-1 CALDWELL & KEARNS A PROFESSIONAL CORPORATION aTTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA I?110-I533 Office of the Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 003318 DEHART CHARLES J III ESQ 3631 NORTH FRONT ST HARRISBURG, PA 17110 ........ fold ESTATE INFORMATION: SSN: 143-20-4272 FILE NUMBER: 21 03-0792 DECEDENT NAME: RUSH MARY A DATE OF PAYMENT: 12/08/2003 POSTMARK DATE: 1 2/05/2003 CUMBERLAND COUNTY: DATE OF DEATH: 09/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $10,000.00 TOTAL AMOUNT PAID: $1 O, 000. O0 REMARKS: SEAL CHECK//1005 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS June 15, 2004 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone 717-787-1602 CHARLES J. DEHART, III 3631 N. FRONT ST. HARRISBURG, PA. 17110-1533 Dear MR. DEHART: Re: Estate of MARY A. RUSH File Number 2103-0792 The Department has been advised that the above-referenced estate is presently involved in litigation. The Department will suspend further activity on this estate until JUNE 15, 2005. You are required to notify the Department when the status changes or the extension date expires. If you have any questions, please contact me at (717-787-1602). Sincerely, SCOTT ELLISON Inheritance Tax Division FAX 717-772-0412 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRfSBURG, PA 17128 0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004284 RUSH JULIE ANN NKA 74 BALI HAl ROAD MECHANICSBURG, PA 17050 fold ESTATE INFORMATION: SSN: 143-20-4272 FILE NUMBER: 2103 0792 DECEDENT NAME: RUSH MARY A DATE OF PAYMENT; 08/17/2004 POSTMARK DATE: 08/1 7/2004 COUNTY: CUMBERLAND DATE OF DEATH: 09/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,949.31 TOTAL AMOUNT PAID: $2,949.31 REMARKS: J AWORHACH SEAL CHECK# 1041 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Estate of MaryA. Rush also known as INVENTORY , Deceased No. 21 03 0792 Date of Death 9/17/2003 Social Security No. 143-20-4272 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include ell of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct I/We understand that false statements herein made are subject to the penalties of 18 Pa C.S Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Charles J. DeHad, III, Esquire ID. No: 15617 Address: 3631 North Front Street Harrisburg PA 17110 Telephone: (717) 232-7661 Personal Representative: Julia Ann Worhach /~ "% ?-% , ? /¢ N/ / . 1. Residential real estate known and numbered as 302 Kay Road, Hampden Township, Cumberland County, PA, sold on July 15, 2004. Gross sales price 2. Wachovia Bank Accounts: a. Checking account #100067233421 - Date-of-death balance b. Savings account #3059950040139 - Date-of-death balance 3. MetLife Money Market Account fl4042713670 - Date-of-death balance 4. Miscellaneous household goods and furnishings sold at public sale - Net proceeds (Attach Additional Sheets it necessary) Value Total 112,900.00 9,260.72 25,6O?.78 20,133.41 430.00 168,707.01 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal represen a va, include the value o each item, but such figuros should not be extended into the total of the Inventory RW-4 Mary A. Rush Description of Inventory Continuation of Inventory Pa,qe 1 21 03 0792 Description 5. 2003 Federal income tax refund Subtotal $ Grand Total $ Value 375.10 375.10 168,707.01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRISBURG, PA 17128-0801 DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIA :~ush, Mary A. DATE OF DEATH (MM.DD Year) 09/17~2003 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 -0 3 0 7 9 2 SOCIAL SECURITY NUMBER 1 4 3-2 0-4 2 7 2 DATE OF BIRTH {MM DD Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 04/I 0/1927 REGISTER OF WILLS F APPLICABLE) SURVIVING SPOUSE'S NAME (LAST FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER None r~l Odginal Return [] 2 Supplemental Return [] 3. Remainder Return idateof deathpdo, to 12-1382) [] 4 Limited Estate [] 4a. Future Interest Compromrse da~ oldeath after 12 t282/ [] 5 Federal Estate Tax Return Required [] 6. Decedent Died Testate (Atl~:hcopyofWill) [] 7. Decedent Maintained a Living TrustlA,~:hcopyofTn~st) 0 8 TolalNumberofSafeDepositBoxes [] 9 Litigation Proceeds Received [] 10 SpousalPovertyCredit(date¢~eambe~ee.~23191and~g5) [] 11 Election to tax under Sec 9113(A)(At~chS~O) THIS SECTION MUST BE COMPLETED. ALL CONI~I=~PONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MARLING ADDRESS Charles J. DeHart, III, Esquire 3631 North Front Street FIRM NAME (If Applicable) CALDWELL & KEARNS TELEPHONE NUMBER , (717) 232-7661 Harrisburg PA 17110 I Real Estate (ScheduleA) (1) 2 Stocks and Bonds (Schedule B) (2) 3 Closely Held Corporation, Partnership or Sole-Propnelorship (3) 4 Modgages & Notes Receivable (Schedule B) (4) 5 Cash, Bank Deposits & Miscellaneous Personal Properly (5) (Schedule E) 6 Jointly Owned Properly (Schedule F) (6) ] Separate Billing Requested 7 Inter Vivos Transfers & Miscellaneous Non-Probate Properly (7) (Schedule G or L) 8. Total Gross Assets (total Lines t 7) 9. Funeral Expenses & Administrative Costs (Schedule R) (9) 10 BeLts of Decedent, Modgage Liabilities, & Liens (Schedule I) (10) 11 Total Deductions (total Lines 9 & 10) 12 Net Value of Estate (Line 8 minus Line 11) 13 Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14 Net Value Subject to Tax (Line 12 minus Line 13) 112,900.00 i ~FFrCIAL U~ ONLY ~ 55.807 O1 [ ~ I (8) 159,231 63 .,~ 327,938.64 27,971.43 508.78 {11) 28,480.21 299,458.43 (12) (13) (14) 299,458.43 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15 Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1 2) 16 Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18 Amount of Line 14/axabre at collateral rate 19 Tax Due 20 x (15) 299,458.43 x .045 X .12 (17) X 15 (18) (19) 13,475.63 13,475.63 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address: STREET ADDRESS 302 Kay Road CITY Mechanicsburg ISTATE PA 17050 Tax Payments and Credits: ~ Tax Due (Page t Line 19) 2 Credits/Payments A Spousal Povedy Credit B. Prior Payments 0 Discount 10,000.00 526.32 3 Interest/Penalty if applicable D. Interest E. Penalty (t) Total Credits ( A + B +C ) (2) Total Interest/Penalty ( D + E ) (3) 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) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 Did decedent make a transfer and: Yes No a. retain the use or income of the properly transferred; ........................................................................... [] [] b. retain the right to designate who shall use the properly transferred or its income; ........................................ [] [] c retain a reversionary interest; or ...................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death without receiving adequate consideration? ............................................................................................... [] [] 3 Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] [] 4 Did decedent own an Individual Retirement Account, annuity, or other non-probate propedy which contains a beneficiary designation? ....................................................................................................... [] [] 13,475.63 10,526.32 0.00 2,949.31 2,949.31 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Jnder penalties of per um} declare that I have examined this return, in leding accompanying s edules and statements, and to the best of my knowledge and belief it is true correct and complete 3eclarationofpreparerotedrthan[hepersonalrepresen tiveisbesed nallinformationofwhich eparer has any knowledge ~'DDR ESS~7~4 Bali ~ J / Mechanicsburg PA 17050 BIGN/~TURE~)F¢ ? PREP~ OTHER THAN REPRESENTATIVE DATE ~DDRESS 3631 Nor~ Front ~reet Harrisburg PA 171 10 --or 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 PS. §9116 (a) (1,1) (i)]. :or 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 PS. §9116 (a) (1.t) (ii)l. 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 still applicable even if he surviving spouse is the only beneficiary. :or d~ates of death on or after July 1,2000: I'he tax rate imposed on the net value of transfers from a deceased child [wenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, )r a stepparent of the child is 0% [72 PS §9t16(a)(1 fhe tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 45%, except as noted in 72 PS §9116(1 2} [72 P.S. §9116(a)(1)1, The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P S §9116(a)(1 3)]. A sibling is defined, under Section 9102, as an ndividual who has at least one parent in common with the decedent, whether by blood or adoption REV-1502 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER Rush, Mary A. 21 03 0792 All rear property owned solery or as a tenant in common must be reported at fair market value, Fair market value is defined as Lhe price at which property would be exchanged between a willing buye and a willing seller, neither being compelIed to buy or sell, both having reasonable knowledge of the relevant facts, ReaP property which is jointly-owned with ri~lht of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Residential reap estate known and numbered as 302 Kay Road, Hampden Township, Cumberland Co., PA, sold on July 15, 2004. Gross safes price (See attached Settlement Sheet) VALUEAT DATE OF DEATH 112,900.00 TOTAL (Also enter on line 1, Recapitulation) $ 112,900,00 (If more space is needed, insert additional sheets of the same size) REV 1508 EX; (6 98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TA~ RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC, PERSONAL PROPERTY FILE NUMBER Rush, Mary A. 21 03 0792 Include the proceeds of litigation and the date the proceeds were received by the estate All properly iointly-owned with right of survivorship must be disclosed on Schedule I:. ITEM NUMBER DESCRIPTION VALUE AT DATE 1. Wachovia Bank Accounts: OF DEATH See attached statement) Checking account #100067233421 - Date-of-death balance b. Savings account #3059950040139 - Date-of-death balance MetLife Money Market Account #4042713670 - Date-of-death balance (See attached statement) Miscellaneous household goods and furnishings sold at pubtic safe - Net proceeds 2003 Federal income tax refund TOTAL (Also enter on line 5, Recapitulation) J $ (rf mo e space is needed, insert additional sheets of the same size) 9,260.72 25,607.78 20,133.41 430.00 375.10 55,807.01 REV 1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Rush1 Mary A. FILE NUMBER 21 03 0792 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. RELATIONSHIP TO DECEDENT SURVIVING JOINT TENANT(S) NAME ADDRESS A. None C JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT; MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY HELD REAL ESTATE VALUE OF ASSET INTEREST DECEDENT'S INTERE~ 1. A TOTAL (Aisc enter on line 6r Recapitulation) $ (If more space is needed rased addi~ional sheets of the same size) REV-151OEX+(6 98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER Rush, Mary A. 21 03 0792 This schedule must be completed and fi~ed if the answer to any of questions 1 through 4 on the reverse side of the REV 1500 COVER SHEET is yes DESCRIPTION OF PROPERTY ITEM INCLUDE T~{E NA~4E OF THE fPC*NSFEREE f HEIR RELATIONSHIP TO D6CEOENT AN0 DATE OF DEATH % OF DECD': EXCLUSION TAXABLE VALUE OF ASSET INTEREST ¢~ ~,¢t~c,~Bu VALUE 1 American National Insurance Company Annuity Policy 159,231.63 100. 159,231.65 ~13333293 - Payable on death to the surviving children (See attached statement) TOTAL {Also enter on Kine 7 Recapitulation) $ 159,231.63 more space s needed, insert additional sheets of the same size) EV-15 ~1 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Rush. Mary A. 21 03 0792 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT 1. 2. 3. 2 8. 9. 10. 11. 12. 13. 14. FUNERAL EXPENSES: Myers Funeral Home - Funeral services Gingrich Memorials - Grave marker Family funeral luncheon ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) dulie A. Worhach - Waived Social Security Number(s)/EIN Number of Personal Representative{s) 169-52-2556 StreetAddress 74 Bali Hal Road city Mechanicsburg Slate PA Year{s) Commission Paid: Ai~omey Fees Caldwell& Kearns Family Exemption: (If decedents address is not the same as claimant% attach explanation) Claimant Z~p 17050 Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Prepare(s Fees Cumberland County Legal Journal - Legal advertising Carlisle Sentinel - Legal advertising H&R Block - 2003 Income tax preparation Perfection Cleaning - Real estate safe preparation Erie Insurance - Homeowners premiums during administration Katherine Fetrow, Tax Collector - Real estate taxes during administration Diane Radcliff, Esquire - Real estate settlement agent for selling expenses Real estate utilities during administration 8,554.10 180.00 1,111.34 3,885.00 350.00 75.00 91.85 112.00 212.00 67.00 252.17 11,363.60 1,717.37 TOTAL (Also en e on ne 9r Recapitulation) $ 27,971.43 (If more space s needed, insed additional sheels of the same size) REV-1512 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER Rush, Mary A. 21 03 0792 Include unreimbursed medical expenses. ITEM NUMBER 2. 3. 4. 5. 6. 7. 8. DESCRIPTION Sears National Bank - Credit card AT&T - Final telephone bill Holy Spirit Hospital - Unreimbursed medical U. S. Treasury - 2003 Federal income tax UGI - Outstanding utility bill :P&L - Outstanding utility bill PA American Water - Outstanding water bill Wachovia checking account - Outstanding checks upon date of death: a. Giant Foods ~. AT&T c. Kohl's d. Comcast e. PP&L Verizon VALUE AT DATE OF DEATH 70.66 48,20 2802 4.00 4056 3.28 1271 66.56 42.52 65.23 39.64 60.55 26,85 TOTAL (Also enter on line 10, Recapitulation) $ 508.78 (If more space is needed, insed additional sheets of the same size) REV-1513 EX + {9~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Rush, M~ NUMBER 1. 2. 3. 4. II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Sec 9116 (a)(12)] Julie Ann Worhach 74 Bali Hai Road Mechanicsburg, PA 17050-1901 Paula Willey 714 Sun Haven Circle Mechanicsburg, PA 17055 Patrick Rush 3241 Ridgeway Road Harrisburg, PA 17109 William Rush 3440 Hermitage Drive Hopkinsville, KY 42240 21 03 0792 TAXABLE DISTRrBUTIONS [~nclude outright spousal distributions, and transfers under RELATIONSHIP TO DECEDENT DO Not List Trustee(s) Daughter Daughter Son Son AMOUNT ORSHARE OF ESTATE 25% residuary 25% residuary 25% residuary 25% residuary ENTER DOLLAR AMOUNTS FOR DISTRIBUTrONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART [it - ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LiNE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insed additional sheets of the same size) AMERICAN NATIONAL INSURANCE COMPANY LIFE INSURANCE AND ANNUITY CLAIMS DEPARTMENT P. O. BOX 1840, GALVESTON, TX 77553-1840 BUS: 1-800~15-7372 FAX: 409-766-6994 November 17, 2003 CHARLES J DEHART III ATTORNEY AT LAW 3631 NORTH FRONT ST HARRISBURG PA 7110-1533 Claim C582716 Mary A. Rush Policy 13333293 Dear Mr. DeHart: This follows my letter of November 7, 2003. Policy 13333293 was issued March 13, 1996. The contract is a qualified IRA. Mary A. Rush was the annuitant and owner. The approximate value as of September 17, 2003 is $159,231.63. The designated beneficiaries are Paula Willey, Julie A. Worhach, daughters, Patrick Rush, Raymond Rush and William Rush, sons. If you have any further questions please let us know. Sincerely, SHARY ZAJACK MetLife and Affiliates Total Control Account 485-E US Highway 1 South 4th Floor Iselin, NJ 08830 Te1:1-800-638-7283 MetLife© Family of Companies CALDWELL & KEARNS ATTORNEY AT LAW ATT: CHARLES J DEHART, 111 3631 NORTH FRONT ST HARRISBURG, PA 17110 1533 Re: MARY RUSH TOTAL CONTROL ACCOUNT 4042713670 I am responding to yonr request for the date of death balance regarding the above account. The balance ill the above account was $20,133.41 oil 9/17/03, which includes interest earned of $28.90. If you ha,~e any further questions, you ma)' call our Customer Service Representatives Monday through Friday 8:00 a.m. to 6:00 p.m. Eastern Time. Sincerely, Mariann Benenati 11/20/2003 Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 Re.fence [):745062 November 5, 2003 CALDWELL & KEARNS ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PA 17110-1533 SUBJECT: Verification / Confmnation of Account and Balance Information provided for: Customer: MARY A RUSH (SSN# 143-204272) Date of Death: September 17, 2003 Type CHECKING LEGAt. lilLE: MARY A RUSH PAUL P RUSH JTWROS CLOSING BALANCE: $7269,36 SAVINGS LEGAL TITLE: MARY A RUSH CLOSING BALANCE: $25609.99 Deposit Account Information Account Date of Death Average Date Maturity lntercst Accrued YTD [)ate Number Balance Balance* Opened Date Rate Interest lnterestPaid Closed 100067233421 $9,260.72 5/28/1970 N/A 10/9/2003 3059950040139 $25.605.99 1/1/1987 Account $1.79 $3318 10/9/2003 * Due to system Ibnitations, we can only provide a twelve month average balance on depository acconnts Revolving Credit Information Account Date of Death Credit Date Date '1 imcs Legal Title Number Balance Limit Opencd Closed Late 4264298381426876 4/1/1972 MBNA - Revolving credit accounts are no longer serviced by Wachovia Bank. Please contact MBNA at 800441-7048. 0000 000614 No Safe Deposit Box found for customer Refercnce ID: 745062 *D ' ate of death balance does not nclude accrued interest. * If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were a~6ade during,t,hat time ~period. Servicenter Associate Phone:(540)563-7323 abs; tb 0000 000614 LAST WILL AND TESTAMENT OF MARY A. RUSH I, MARY A. RUSH, of Hampden Township, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hake and publish this my Last Will and Testament, hereby revoking ~nd making void all former Wills by me at any time heretofore nade. ITEM I. I direct that all my just debts nd funeral expenses be fully paid and satisfied as soon as onveniently may be after my decease. ITEM II. In the event any of my children ~re residing with me in my home at 302 Kay Road at the time of my ~eath, I give my house and its contents located at 302 Kay Road, {ampden Township, Cumberland County as a personal residence to ~hat child or children as a life estate subject to the following )rovisions: ~ A. To provide a personal residence for that child or :hildren for the term of his or her natural life or so long as he ~r she desires to use the home as a personal residence. B. The life tenant shall not be required to give bond or ~ost any security for the protection of the remainderman. C. The life tenant shall have the unqualified right to )ossession and enjoyment as a personal residence. D. The ordinary and usual expense of maintenance of said )roperty including taxes, insurance, utilities, repairs, and maintenance shall be the responsibility of the life tenant. E. In the event the life tenant no longer desires to use the property as a personal residence, or in the event the life tenant ~hall fail to properly maintain the property or upon the death of ~he life tenant, the personal residence and its contents shall be iquidated and the proceeds therefrom shall be divided equally children, share and share alike or their issue per ~mong my five stirpes. ~ ITEM III. I give all the rest, residue and ~emainder of my estate unto my five children, in equal shares, ~hare and share alike or their issue per stirpes. ~_ ITEM IV. It is hereby directed that my ~xecutor, hereinafter named, shall pay all inheritance, state, :uccession and legacy taxes to which my estate or the transfer of ~ny property hereunder may be subject and to charge such tax as ~art of the administration, payable out of my residuary estate. ITEM V. I nominate, constitute and appoint my daughter, Julie Ann Rush, to be and act as my sole Executrix of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of my daughter, I nominate, constitute and appoint my daughter, Paula Witley, as Executrix of this my Last Will and Testament. My Executor shall not be required to post bond or security. IN WITNESS WHEREOF, I have hereunto set my hand and seal this (SEAL) The preceding instrument, consisting of this, and two other ~ypewritten pages, each identified by the signature of the ~estatrix, was on the date thereof signed, published and declared )y MARY A. RUSH, the Testatrix therein named, as and for her Last ~11, in the presence of us, who at her request, in her presence ~ in the presence of each other, have subscribed our names as ~itnesses hereto. Residing at Residing at A. Settlement Statement U.S, Department of Housinq and Urban Development -Ir Type of Loan OMB No. 2502~265 1. [] FHA 2. [] FmHA 3. . ~ ~rance Case Number [] Cony Unins-"[File Number 4. [] VA 5. [] Cony. Ins. f Fegley, Debre C. NOTE:This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. terns marked "p.o.c" were prod outside of closing, they are shown here for mformahonal purposes and are not included In the totals. D. NAME AND Auo;..(~S OF BORROWER: Debre K Fegley 4830 East Trlndle Road, Mechanlceburg, PA E. NAME AND ADO~t::~S OF SELLER; £a~u of Mary A. Rush 302 Kay Roed, Mechanlcsburg, PA 17050 F. NAME AND ADDRESS OF LENDER: Cltlzlens Mortgage Corporation 3025 Chemical Road, Suite 110, Plymouth Meeting, PA 19462 G. PROPERTY 302 Kay Road LOCATION: Mechanlcaburg, PA 17050 H. SETTLEMENT AGENT; Diane G. Rodcllff, Esquire 3448 Trlndlo Road, Camp Hill, PA 17011 23-2437920 07/f5/2004 PLACE OF SETrLEMENT: TIN: I. SETTLEMENT DATE; 100. GROSS AMOUNT DUE FROM BORROWER: 101. Contract Sales Pdce 102. Personal Pr. openy (from line 1400) $4,012.4 ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE: 106. City~lown taxes to 107 County Taxes 07/15/2004 to 01/01/2005 $117.95 108. Assessments 07/15/2004 to 07/01/2005 $968. 0~ 109. Sewer 7/15/2004 - 9/30/2004 ~ $118,095.92 120. GROSS AMOUNT DUE FROM BORROWER: ~00. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: Deposit or earnest money $1,000. O0 Principal amount of new loan(s) $107,250. Existing loan(s) taken subject to ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: 210, City/Iown taxes lo 211. County taxes to 212. Assessments to $I, 693.50 $3,387. O0 214. $113,330.50 $118,095.9; 215. 216. 217. 218. 219. 20. TOTAL PAID BY/FOR BORROWER: 00. CASH AT SETTLEMENT FROM.TO BORROWER: 01. Gross amount due from borrower (line 120) 02. Less amount paid by/for borrower (line 220) 03. CASH ( ~]FROM ) ( [~ TO ) BORROWER: $4,765.42 RESCISSION DATE: 400. GROSS AMOUNT DUE TO SELLER; 401. Contract Sales Pdce ~ 402. Personal property 403. 404. ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE: 406. City/town Taxes to 407. County Taxes 07/15/2004 to 01/01~ 408. Assessments 07/15/2004 to 07/01/2005 409. Sewer 7/15/2004 - 9/30/2004 410. 412. 420. GROSS AMOUNT DUE TO SELLER: ~TIONS IN AMOUNT DUE TO SELLER: 501. Excess deposit (see instructions) 502. Settlement charges to Iell~ 503. Existing loan(s) taken subject In ~rtgaga loan 505. Payoff of second mortgage loan 506. Seller Assist 507. 508. 509. ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: 510. Ctty.____.__.~/town taxes to 511. County taxes to 512. Assessmer~ts to 513. 5t4. 516. 517. 518. 519. 520. TOTAL REDUCTIONS ]N AMOUNT DUE TO SELLER: 600. CASH AT SETTLEMENT TO/FROM ,~ ~ ;R 601. Gross amount due to seller (line 420) 602. Less reductions in amt, due seller (line 520) 603. CASH ( [~ FROM ) ( ~ TO ) SELLER: HUD-1 (3-86) - RESPA, HB 4305.2 $117.99 $968.00 $97.50 $114,083.49 $9,160.09 $3,387.00 $12,547.09 $114,083.49 $12,547.09 $101,536.40 PAGE 1 SETTLEMENT CHARGES COMMISSION BASEDONPRICE $112,900.00 @ 6 %= $6,774.00 ,;'VISION OF COMMISSION (LINE 700) AS FOLLOWS: ." $6! 774. O0 to Re/Max Real~Aaeociates 800. OMB No 2§02-0265 PAID FROM BORROWER'S FUNDS AT SETTLEMENT $134.06 $325.00 $61.00 $11.00 $300.00 PAID FROM SELLER'S FUNDS AT SETrLEMENT 1109 Lender's coverage ( $10 7,250. O0 ) 1110 Owners coverage $923, 75 ( $112,900. O0 ) 1201. Recording fees: Deed $103. O0 ; M~tgege $147.1 $84.01 ($176.08) $20.00 $923.75 $150.00 $15.00 $6. O0 1301. Survey to 1302. Pest Inspection to 1303. Ramp~en To~s~_~ (Sewer 7/1-9~0) 1305. Processing Fee - Re/Max Realty 1300. Kathr~ Fetrow (2004/05 School Tax) 1400. TOTAL SE'FTLEMENT CHARGES $250.00 $4,012.43 $115.00 $125.00 $1,008.09 $3.00 $9,160.09 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Mary A. Rush also known as , Deceased No. 21 03 0792 Date of Death 9/17/2003 Social Security No. 143-20-4272 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Address: Charles J. DeHart, II1~ Esquire 15617 3631 North Front Street Harrisburg PA 17110 Personal Representative: Telephone: (717) 232-7661 Description 1. Residential real estate known and numbered as 302 Kay Road, Hampden Township, Cumberland County, PA, sold on July 15, 2004. Gross sales price 2. Wachovia Bank Accounts: a. Checking account #100067233421 - Date-of-death balance b. Savings account #3059950040139 - Date-of-death balance 3. MetLife Money Market Account #4042713670 - Date-of-death balance 4. Miscellaneous household goods and furnishings sold at public sale - Net proceeds (Attach Additional Sheets if necessary) Total Value 112,900.00 9,260.72 ": :i25 607.78 20 ~133 41 430.00 168,707.01 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 rClary A. Rush Continuation of Inventory Pa§e 1 21 O3 O792 Description of Inventory Description 2003 Federal income tax refund Value 375.10 Subtotal $ 375.10 Grand Total $ 168,707.01 CALDWELL & KEARNS PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA i7110-1533 '04 '-' 22 ~ ~ Office of the Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle. PA 17013 ~ ?o ~ 3+ ~3o :[ o2 I.,tlh,,llh,,,,,Ih,lh,,Ih,,Ihlh,,,,,llhh,hh,.ihl CALDWELL & KEARN$ ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA I?110-1S33 October 20, 2004 OF COUNSEL RICHARD L, KEARNS CARL G. WA$$ thefirmOcaldwellkeer ns.corn Office of the Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Mary A. Rush Dear Sir or Madam: I am enclosing herewith a copy of a Notice of Inheritance Tax Appraisement, along with a check made payable to you in the amount of $19.79 for the balance of the interest due and owing. Would you please return a receipt in the enclosed self-addressed, stamped envelope for your convenience. Very truly yours, III Charles J. DeHart, CALDWELL & KEARNS CJDIII :nb ~:~ ~ /Enclosures ~ ~ cc: Julie Ann Worhach 03-813/80063-1 BUREAU OF INDIVIDUAL TAXES CONHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSHENT OF TAX CHARLES J DEHART III ESQ CALDNELL 8 KEARNS $651 N FRONT ST HBG PA 17110 DATE 10-11-200q ESTAT~ OF RUSH ~i HARY A DATE OF DEATH 09-1:7;200:5 FILE NUNBER Z1 05-0792 COUNTY CUNDERLAND ACH '0~ ~ 2~0~1:5~ Amoun~ Remi~ed HAK~'I~CK PAYADLE ~ REHIT PAYNENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG THZS LZNE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-15~,7 EX AFP (01-03) NOTZCI= OF ZNHERZTANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF RUSH HARY AFZLE NO. 21 0:5-0792 ACH 101 DATE 10-11-ZOOq TAX RETURN HAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE 'rNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~J (Schedule A) 2. S~ocks and Bonds (Schedule B) 3. CloseZy HeZd S~ock/Par~nership /n~eres~ (Schedule C) q. Nor~gages/No~es Receivable (Scheclule D) $. Cash/Ba~k Deposi~s/HAsc. Personal Proper~y (Schedule E) 6. Jointly Owned Prop~r~y {Schedule F) 7. Transfers (Schedule S) 8. To,al Asse~s APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Cos~s/Htsc. Expenses (S~edule H) {1) 112~900.00 {2) . O0 {3) .00 (~) . O0 (~) 55z807.0! (6) . O0 (7) 159~251.65 27,971 .~*$ NOTE: ASSESSNENT OF TAX.- ~527,9:58.6~. (15) .00 X O0 .00 (16). 299,q. 58.q.$ X Oq. 5 = 15,q75.6:5 {'~7). .00 x 12 .00 (18) .00 x 15 .00 (19)= 13,~75.63 15. Amoun* of Line 1~ a~ Spousal ra~e TAX CREDZTS: DATE [ KqJHBER [ TNTEREST/PEN pAlrD (-) '12-05-2005 CD00:5518 526.52 08-17-200~ CDOOq28~ .00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-18-200q IF PAID AFTER DATE /NDZCATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL IITTEREST. AMOUNT PAID 10,000.00 z,gq9.$1 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 15,q75.63 .00 19.79 19.79 TF TOTAL DUE TS LESS THAN $1, NO PAYNENT TS REQUIRED. ZF TOTAL DUE TS REFLECTED AS A "CRED[T' (CR), YOU HAY BE DUE REFUND. SEE REVERSE STDE OF THIS FORN FUR THSTRUCTTO~. ) Ne~ Value of Es~a~e Sub~ac~ ~o Tax (lr~) Z99,q58.q$ ?'P an assessment was issued previously, lines lA, 15 and/or 16, 17, 18 and 19 wtll re~lect fJ~gures that include the total o~ ALL returns assessed to date. 508.78 INTEREST ~ BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY II~EREST FACTOR COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOFREVENUE BUREAU OFIND~VIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128 O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004533 DEHART CHARLES J III ESQ 3631 NORTH FRONT ST HARRISBURG, PA 17110 ....... fold ESTATE INFORMATION: SSN: FILE NUMBER: 2103-0792 DECEDENT NAME: RUSH MARY A DATE OF PAYMENT: 10/22/2004 POSTMARK DATE: 10/21/2004 COUNTY: CUMBERLAND DATE OF DEATH: 09/17/2003 143-20-4272 ACN ASSESSMENT CONTROL NUMBER 101 AMOUNT ~19.79 REMARKS: TOTAL AMOUNT PAID: $19.79 SEAL CHECK# 42583 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WlLLS STATUS REPORT UNDER RULE 6.12 Name of Decedent' MaryA. Rush Date of Death · 9/17/2003 Admin. No. Pursuant to Rule 6. 12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate' State whether administration of the estate is complete' Yes × 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: account with the Court ? Did the personal representative file a final Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is' c. Did the personal representative state an account informally to the parties in interest ? Yes × No~ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date · 11/12/2004 Signature Charles d. DeHart, III, Esquire Name (Please type or print ) 3631 North Front Street Harrisburq PA Address 17110 (717) -2327661 Tel. No. Capacity- Personal Representative X Counsel for personal representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 1711B-0601 CONNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX CHARLES J DEHART'~I ~3 CALDWELL S KEARNS 3651 N FRONT STLj.. HBG r~A~..17110 DATE lO-11-200q ESTATE OF RUSH DATE OF DEATH 09-17-2003 FZLE NUMBER 21 03-0792 COUNTY CUNBERLAND ACN 101 J Aeoun~ Reei~ad NARY A HAKE CHECK PAYABLE AND RENTT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15~? EX AFP [01-03) NOTZCE OF INHERITANCE TAX APPRAZSEHENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF RUSH NARY A FILE NO. 21 03-0792 ACN 101 DATE 10-11-200q TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATION CONCERNZNG FUTURE ZNTEREST- SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~e~o (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) ~. Closely Held S~ock/Par~nership Zn~eres~ {Schedule C) ($) ~. Hor~gagos/No~es Receivable (Schedule D) (~) E. Cash/Bank Dopos1~s/Hisc. Personal Propor~y (Schedule E) (5) 6. Jointly O~ned Propor~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To~aZ AssaYs APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Dab,s/Mortgage L1ebiZ1~ies/L1ens (SchaduZe I) (10) 11. To,al Deductions 12. Ne~ Value of Tax Re~urn 112z900.00 .00 .00 .00 55~807.01 .00 NOTE: To insure proper credi~ ~o your account, subei~ ~he upper portion of ~his fore wi~h your ~ax payeen~. 159~Z31.63 (s) 327,938.6q 17,971.q3 508.78 13. lq. NOTE: ASSESSNENT OF TAX: 15. Amount: of L/ne lq a~ Spousal ra~e 16. Aeoun'l: of L/ne lq ~axabla a~ Lineal~Class A ra~e 17. Aeoun~ of Line lq a~ Sibling ra~e 18. Amount: of L/ne lq ~axabla a~ Collateral/Class B ra~e 12-05-2003 08-17-200q (11) (12) Z99,q58.q3 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Na~ Value of Es~e~e Sub~jec~ ~o Tax (1~) Zf an assessment .as issued previously, lines 1~, 15 and/or 16, 17, reflect figures that include the tota! of ALL returns assessed to date. .00 299,q58.q3 19. Principal Tax Due TAX CREDZTS: PAYMEN1 RECEIPT DATE NUMBER CD003318 CDOOqZ8q 18 and 19 will BALANCE OF UNPAID INTEREST/PENALTY AS OF 08-18-Z00q TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 10,000.00 2,9q9.31 526.32 .00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. 13,q75.63 .00 19.79 19.79 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REg)UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE 1~7 A REFU.D. SEE REVERSE SIDE OF T. S FOR. FOR I.STRUCT ONS. DISCOUNT INTEREST/PEN PAID (-) AMOUNT PAID (is) .00 x O0 = .00 (16) 299,q58.q3 x Oq5= 13,q75.63 (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (19)= 13,q75.63 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND CCR): OBJECT/ONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate for life or far years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZI40 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. Section 91403. Detach the top portion of this Notice and submit eith your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: RESISTER OF #ILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals) Dept. 281021, Harrisburg, PA 17IlS-lOll, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg) PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. [f any tax due is paid within three (5) calendar months after the decedent's death, a five percent (BI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (13 day from the date of death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of slx (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 19BI mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor ~ 207. .000546 ~)'~'6 - 1991 117. ,000301 1983 16Z .000458 1992 9Z .000247 1984 Ill .000301 1993-1994 7X . O0019Z 1985 13Z .000356 1995-1998 9Z . O00Z47 1986 102 .0002?4 1999 72 . O0019Z 1987 XOZ . O00Z?4 ZOO0 7Z .00019Z --interest is calculatmd as ~ollo~s= INTEREST = BALANCE OF TAX UNPAID Xnterast Daily Year Rate Factor ~ 97. .000247 ZOOZ 6Z .000164 ZOO3 5Z .000137 ZOO4 4Z .O001ZO X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (ZS) days beyond the date of the assessment. If payment is made after the interest computation date shoan on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES ZNHERTTANC£ TAX DTVTSZON PO BOX Z80601 HARRTSBURG, PA 171Z6-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT REV-i~I? EX AFP (09-04) DATE 1Z-O6-ZO0~ ESTATE OF RUSH MARY A DATE OF DEATH 09-17-Z005 FILE NUMBER 21 0:5-0792 COUNTY CUHBERLAND CHARLES J DEHART TTT ESI) ACN 101 CALDWELL 8 KEARNS Amoun'l: RBmi'l:'l:ld J 56:51 N FRONT ST I H B.CzI' PA 17110 _=r ~ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: ~: ~00 REGISTER OF WILLS ~ CUMBERLAND CO COURT HOUSE ~ ~} CARLISLE, PA 17015 ~ON~HIS ~ ~ R~TAIN L~R PORTION FOR YOUR R~COR~S ~ ESTATE OF RUSH MARY A FILE NO. 21 05-0792 ACN 101 DATE 12-06-200~, THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHONN BELO# IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICAT/ON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-11-ZOOq PRINCIPAL TAX DUE: .................................................................................... PAYMENTS (TAX CREDITS): 13,~75.63 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 526.$2 12-05-2005 08-17-200~ 10-21-200~ CD003518 CD00~28~ CD00~533 .00 19.79- 10,000.00 2,9~9.$1 19.79 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDZT 15,~75.65 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) v-