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HomeMy WebLinkAbout03-0340PETITION FOR PROBATE and GRANT OF LETTERS Estate of Michael ~e Early also known as To: Register of Wills for the · Deceased. County of Cumberland in the - Commonwealth of Pennsylvania Social Security No. 508-60-0213 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut or in the last will of the above decedent, dated and codicil(s) dated n/a named January 19,19.99 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland Coqnt3~, Pe._nnsylva~nia,,with his last family or principal residence at Manor Care Health Service, 940 walnut Bottom Koao, Carlisle, Cumberland-County, Pennsylvania (list street, number and muncipality) Decendent, then 52 years of age, died at Carlisle, Cumberland C0untyj Pennsylvania May 29, 19 2001 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 noi the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary Iheron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) Patrick M. Early 409 Croghan Drive Carlisle, PA 17013 tative(s) of the ab(~ve decedent petitioner(s) will w~fl'-~t~a~dm~ter ~ estate Sworn to or affirmed and subscribed r before me ihis ~1 6th day of / Pat~i~ m. Ea~l'y OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumber!and The petitioner{s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- according to law. Estate of MICHAEL E~ EARLY - , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW APR I L l~q~ ,2003 :t~.__, in consideration'of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s):dated January 19, 1999 described therein be admitted to probate and filed of record as the last will of MICHAEL El~OLal~ EARLY . and Letters testamentary are hereby granted to Patrick M. Early FEES Probate, Letters, Etc .......... $ ?fi. 00 'Short Certificates( ) .......... $ 6,00 ]~)~/~x .extra. 4~ages.. $ 9.00 jcp $ 10.00 TOTAL ~ $ 50.00 Filed ....... .47.1.7.7.2.0.0.3. ................. called atty ~-o~q~o~ ' James D. Flower, Jr.. #27742 ATFORNEY (SUp. Ct. I.D. No.) 26 West High Street, Carlisle, PA 17013 ADDRESS 717-243-6222 PHONE 105.905M REV. A/96 This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in accordance with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953. WARNING: It is illegal to duplicate this copy by photostat or photograph. Charles Hardester State Registrar 10 2122 APR 0 3 No. ~ Date CERTIFICATE OF DEATH · ' - ~' I - - C~l ~ ~rl~d ~u~ Mldme~n 940 ~a~ut .. ~rlisle, PA 17013 ~ ~rlmd ~* = ~.~ Paul E. Early Patrick M. Early d  409 Croghan Drave, Carllsle~ PA 17013 D[,,,6/~2001 [A~d ~te~ [ hrlisle, PA 17013 ~ 012633 ~ ~g Br~rs ~eral H~, ~rlisle, PR 17013 | ; OATH OF WITNESS TO WILL EXECUTED BY MARK 0 3 -3c/o a subscribing witness to the will presented herewith, ~ being duly qualified according to law, depose(s) and say(s) that: testatme' was unable to sign t}~_~ ..... name thereto; tcstato~ .... 's name was subscribed thereto in testat__ 's presence; teslatO__g'_ made h_l'&____ mark thereon; testator'- and deponent(s) w~ (were) present when testat_c.~_v' _'s name was subscribed and when testatO__~" _ made h&~__~ mark; and testato~_ ..... was present when the undersigned signed the will as witness(es). Sworn to or affirmed and subscribed before me this __~2fith day of APRIL 2003 1~ (Name) (Address) OF MICHAEL EUGENE EARLY I, MICHAEL EUGENE EARLY, of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made. FIRST: I hereby order and direct my Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I direct my Executor to bury me at the family plot in Grand Island, Nebraska. THIRD: I give to my daughter, AMANDA JANE EARLY, my Harvard ring. FOURTH: I give to my brother, PATRICK M. EARLY, my GMC Van, or any motor vehicle which I may own as of the date of my death. FIFTH: All of the rest, residue and remainder of my estate I give in equal shares to my daughter, AMANDA JANE EARLY, of 2704 N. W. 52® Street, Lawton, Oklahoma 73505, my brother, PATRICK M. EARLY, of 6265 Haydon Court, Mechanicsburg, Pennsylvania 17055, and my sister-in-law, ANN FLYNN, of 6265 Haydon Court, Mechanicsburg, Pennsylvania 17055, per capita, and not per stirpes. LASTLY: I nominate, constitute and appoint my brother, PATRICK M. EARLY, to be the Executor of this my Last Will and Testament. In the event that the said PATRICK M. EARLY, shall be unable to serve as Executor for any reason, I appoint my sister-in-law, ANN FLYNN, as Executrix. No Executor or Executrix shall be required to file bond in this or any other jurisdiction. WHEREOF, I have hereunto ,,. IN WITNESS set my nd and seal this Michael Eugene Early SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: 2 COMMONWEALTH Of PENNSYLVANIA COUNTY OF CUMBERLAND SS I, MICHAEL EUGENE EARLY, 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 the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and ackno.,~dged before me, by MICHAEL EUGENE EARLY, the Testator, this /L~-~--j,. dayof ,~t~L.~x~, _ ,199,? '~vli~a'el Eugene~y, Testator ' [ N6tar~ PLtbli(~ COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, James D. Flower, Jr. and - the witnesses whose names Ere signed to th~ attached or foregoing instrumenZ being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he 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; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by James D. Flower, and Patricia A. Snyder this /q{~A dayof~//~~/ , Jr Witness Notary Publi~: ' ~ r..~rl#de, ~ C~unly. PA ~y Commla~m Explr~ ,June 8. ~'00~ MICHAEL EUGENE EARLY LAW OFFICES FLOWER, MORGENTHAL, FLOWER & LINDSAY, P. C. 11 EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF WITNESS TO WILL EXECUTED BY MARK ESTATE OF MICHAEL E. EAPLy James D. Flower, Jr. c~Nt41 a subscribing witness to the will presented herewith, (c-':ck) being duly qualified according to law, depose(s) and say(s) that: testat__0_r was unable to sign hj_.S_ ...... name thereto; testatp.r. ...... 's name was subscribed thereto in testat Or' _'s presence; lestal__gr__ made hi$ ......... mark {hereon; testat or' and deponent(s) was (were) present when icstat_Q__r__,s name was subscribed and when testat_0_l:__ made h'i~s_.~ mark; and testat~OL was present when the undersigned signed the will as witness(es). Sworn to or affirmed and subscribed before me this __29th ___day of APRIL 2003 .... (N~)Jam~ I~'. FlOwer, Jr. West Hich Street, Carlisle, PA (Address) 17 013 (Name) (Address) SAIDIS, SHUFF, FLQWE~R & LINDSAY 26 W. HIGH STREET 2109 MARKET STREET CARLISLE, PA 17013 CAMP HILL, PA 17011 PHONE (717) 243-6222 PHONE (717) 737-3405 CERTIFIED COPY: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: To the Register: MICHAEL EUGENE EARLY May 29, 2001 21 - 03 - 0340 I certify that notice of the 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 June 3, 2003. Name Amanda Jane Early Dixon Patrick M. Early Ann Flynn Address 6510 Southwest Brookline Avenue Lawnton, OK 73505 409 Croghan Drive Carlisle, PA 17013 409 Croghan Drive Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: June 3, 2003 LC / ~'~" '~ignature' ' -- ~, SAIDIS, SHUFF, FLOWER & LINDSAY :~me James D. Flower, Jr. Address 26 West High Street NRC ~0. Carlisle, PA 17013 elephone (717) 243-6222 Personal Representative x Counsel for Personal Representative REV*lSD0 EX (&DO) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 z uJ uJ LU Z Z X I- REV-1500 FILE NUMBER 21 - 03 O0 34 0 COUNTY CODE YEAR NUMBER ] 1. Original Return E]]] 4. Limited Estate []6. Decedent Died Testate (Attach copy eL Will) Dg. Litigation Proceeds Received [~12. Supplemental Relurn ~-1 4a. Future Interest Compromise (dale el death after 12-12-82) D7. Decedent Maintained a Living Trust attach a c~py of Trust) O10. Spousal Povedy Credit (date o[death between 12-31-91 and 1-1-95) D3. Remainder Return (date of death palette 12-13-82) D5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) attach sch oo THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO COMPLETE MAILING ADDRESS NAME James D. Flower, Jr., Esquire FI p,!yl NAME(if AD.,cam) Sa]dis, Shuff, Flower & gindsay TELEPHONE NUMBER 717-243-6222 26 West High Street, Carlisle, PA 17013 1. Real Estate (Schedule A) (1) $ 0.00 2. Stocks and Bonds (Schedule B) (2) $ 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) $ 0.00 4. Mortgages & Notes Receivable (Schedule D) (4) $ 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) $1,302.48 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) $ 0.O0 E~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) $ O.00 (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) 9. 11. 13. Charitable and Governmental 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) 1,302.48 (9) $1,477.00 (iQ) $ 0.00 (11) 1,477.00 02) $ (- 174.52) (13) 0.00 (14) $ (- 174.52) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable al 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 taxable at collateral rate 19. Tax Due > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < x.O x.o 45 x .12 x ,15 (is) $ 0.00 (rs) $ 0.00 (17) $ 0.00 (18) $ 0.00 (19) $ 0.00 DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL) EARLY, MICHAEL E. DATE OF DEATH MM--DD--YEAR) ] DATE OF BIRTH (MM-DD-YEAR) I 05/29/2001 IO5/O5/1949 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) INHERITANCE TAX RETURN RESIDENT DECEDENT SOCIAL SECURITY NUMBER 508 - 60 - 0213 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER Decedent's Complete Address: STREETADDRES'~40 Walnut Bottom Road CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) 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 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due, Total Credits (A+ B + C ) (2) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (1) $ (3) (4) (5) $ (SA) (5~3) $ 0.00 0.00 0.00 0.00 0.00 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ................................. [] [] b. retain the right to designate who shall use the property 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 property within one year of death without receiving adequate consideration? [] [] 3. Did decedent own an "in trust for"~ayable upon death bank account or security at his or her death? U [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under ~al~;ec of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the beat of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the peraonal rspresentafi~,is based on all information of which preparer has any knowledge. ADDRESS' ' '' ~ ?atfick M. Farly, F×ecutor, 409 r-~'roo~han Dfi. ve, Carlisle, ?A ]7013 SIGNA'I[O'I~ OF.PREPARER OTHEE TH/~F, PRITSENTATIVE ,'-".. ADOi~ESS / "' - - [ / Jam~jFlower, Jr., Saidis, Shuff, Flower & Lindsask~26 West High Street, Carlisle, PA 17013 DATE 12/~ /2003 DATE 12/2 ( /2003 For dates of death on or after July 1, 1994 and Before January I, 1995, the tax rate imposed on the net value of transfers to or to the use of Ihs surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (I)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not 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 the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 RS. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. §91160.2) [72 RS. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Michael E. Early 21-03-0340 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. $ Savings Account No. 87005700801140, Allfirst. Interest accrued to date of death See attached letter 1985 GMC Rally Wagon 3500, 65,000 miles Harvard Class Ring TOTAL (Also enter on line 5, Recapitulation (If more space is needed, insert additional sheets of the same size) 226.24 0.24 1,075.00 1.00 $ 1,302.48 'EVA51 IEX-(1.97)(1) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Willie E. Drummond, Social Security No 412-54-6315 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS I FILE NUMBER Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B, ADMINISTRATIVE COSTS: 1. Personal Representative s Commissions Name of Personal Representative (s) Patrick M. Early, Executor, 500.00 Social Security Number(s) /EIN Number of Personal Representative(s) 505-70-7675 Street Address 409 Croghan Drive City Carlisle state Pa zip 17013 Year(s) Commission Paid: 2. Attorney Fees ISaidis, Shuff, Flower & Lindsay I 900.00 3. Family Exemption: (if decedents address is not the same as claimant s, attach explanation) Claimant n/a Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant s Fees 6. Tax Return Preparers Fees Register of Wills, Probate Fee 7. 50.00 Vital Records, 4 copies of death certificate 12.00 Filing Inheritance Tax Return 15.00 TOIAL (Also enter on line 9, Recapitulation) $ 1,477.00 (If more space ~s needed, insert additional sheets of the same size) REV-1513 EX. (1-97) (1) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER NUMBER 11. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS (include outright spousal distributions) Amanda Jane Early 2704 North West 52nd Street, Lawton, OK 73505 Patrick M. Early ~09 Croghan Drive, Carlisle, PA 17013 ~nn Flynn 409 Croghan Drive, Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINE Daughter Brother Sister-in-Law Harvard Class Ring and 1/3 of residuary estate GMC Van and 1/3 of residuary estate 1/3 of residuary estate 15 THROUGH 17, 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 11 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ O.O0 (if more space is needed, insert additional sheets of the same size) OF MICHAEL EUGENE EARLY I, MICHAEL EUGENE EARLY, of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, .or writings in the nature thereof, by me at any time heretofore made. FIRST: I hereby order and direct my Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I direct my Executor to bury me at the family plot in Grand Island, Nebraska. THIRD: I give to my daughter, AMANDA JANE EARLY, my Harvard ring. FOURTH: I give to my brother, PATRICK M. EARLY, my GMC Van, or any motor vehicle which I may own as of the date of my death. FIFTH: All of the rest, residue and remainder of my estate I give in equal shares to my daughter, AMANDA JANE EARLY, of 2704 N. W. 52® Street, Lawton, Oklahoma 73505, my brother, PATRICK M. EARLY, of 6265 Haydon Court, Mechanicsburg, Pennsylvania 17055, and my sister-in-law, ANN FLYNN, of 6265 Haydon Court, Mechanicsburg, Pennsylvania 17055, per capita, and not per stirpes. LASTLY: I nominate, constitute and appoint my brother, PATRICK M. EARLY, to be the Executor of this my Last Will and Testament. In the event that the said PATRICK M. EARLY, shall be unable to serve as Executor for any reason, I appoint my sister-in-law, ANN FLYNN, as Executrix. No Executor or Executrix shall be required to file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my h,and and seal this / C--/~ day o~r~ ~ 0~,, ~'} ~,// / ~ ~ /, 199 Michael Eugene Early SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND · SS I, MICHAEL EUGENE EARLY, 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 the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. · Sworn or affirmed to and ackno..~dged before me, by MICHAEL EUGENE EARLY, the Testator, this /(~JcJ~. dayof ('~ ~_x~..._ ,199,8'? · . ~, ,_- . / '""Mi~a'el Eugene~ly, Testator N6tar~ PabliE COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND the witnesses whose names ~re signed to th~ attached or foregoing instrUmen~ being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that he 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; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by Ja.~es and :Pat.~'±c±a A. Sr~¥clez: this / q~ day of ~J~x, O.J~/ W~tness / ' ( Notary Public ' k.._ BUREAU OF INDIVIDUAL TAXES TNHERITANCE TAX DIVISION DEPT. :'80601 HARRTSBURG, PA 171Z8-0601 JAHES D FLOWER JR ESQ SAIDIS ETAL Z6 W HIGH ST CARLISLE COHNONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX 27 DATE ESTATE OF DATE OF DEATH FILE NUNBER COUNTY ACN PA 17o~,~,mb~ari~ L,O., PA O2-Z~-ZO0~ EARLY 05-29-2001 21 O$-O~RO CUN8ERLAND 101 Amoun~ Rem~ed MZCHAEL E HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THIS LINE ~.~ RETAIN LONER PORTION FOR YOUR RECORDS REV-15~? EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT~ ALLONANCE OR BZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF EARLY HICHAEL E FILE NO. 21 05-05~0 ACN 101 DATE TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. RoaZ Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B} (2) 3. CloseZy Held S~ock/Par~norship Zn~eres~ (Schedule C) (~) ~. Hor~gages/No~es RaceivabZe (Schedule D) (~) E. Cash/Bank Deposi~s/Hisc. Personal Propor~y (Schedule E) ($) 6. Jointly O~ned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Ada. Costs/Hisc. Expanses (Schedule H) (9) 10. Deb~s/Hor~gago Liabili~ios/Lians (Schedule Z) (10) 11. To,al Deductions 12. Na~ Valu® of Tax Re~urn 15. 1~. Charitable/Governmental Bequests; Non-eZec~ad 9115 Trusts (Schedule J) Na~ Value of Es~a~e Sub~ac~ ~o Tax 1~$02.~8 .00 .00 NOTE: To insure proper .00 cradi~ ~o your account, .00 submi~ ~he upper portion .00 of ~his for. ~ith your ~ax payment. .O0 (8) 1,~77.00 .0O 1,$02.~8 NOTE: (11) 1 .~77.00 (12) 17~.52- (is) . O0 (1~) 17~. 52- Zf an assessment gas issued previously, lines 1~, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun~ of Line lq a~: Spousal ra~e 16. Amoun~ of Line 1¢ ~axable a~ Lineal/Class A ra~e 17. Amoun~ of Line lq. a~ Sibling ra~e 18. A.oun~ of Line lq ~axable a~ Colla~eral/Class B ra~a 19. Principal Tax Due TAX CREDITS: PAYttENT RECEIPT D~SCOUNT DATE NUHBER INTEREST/PEN PAID (-) 18 and 19 g111 BALANCE OF TAX DUE O0 INTEREST AND PEN. O0 TOTAL DUE 00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS RE;)UIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR TNSTRUCTIONS.) ANOUNT PATD ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (1~) .00 x O0 = .00 (16) .00 x Oq5= .00 (17) . O0 x 12 = . O0 (].8) .00 x 15 = .00 (19)= . O0 RESERVATION: Estates of decedents dying on or before December 12, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, ahich mas nat 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 Bills, any of the 25 Revenue District Offices, or by calling the special Iq-hour ansaering service for fores ordering: 1-BOO-562-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-BOO-q~7-SggO (TT only). Any party in interest nat satisfied with the appraismaent~ allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 17128-lOZi, 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 (7173 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-iS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SZ) 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 nat paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q. All taxes ehich became delinquent on and after January l, 198Z Nil! bear interest at a rate ehich 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 ZOOS are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yaa__._r Rate Factor 1982 ZOZ .0005q8 1987 92 .O00Z~7 1999 7Z .O00IgZ 1983 16Z .000~58 1988-1991 1XZ ,OO050l ZOO0 8Z .gOOZX9 195~ IIZ .000501 199Z 9Z .O00gq7 ZOO1 9Z .O00Z~7 1985 132 .0003S6 1993-199q 7Z .O0019Z ZOOZ 62 .O0016q 1986 lOX .O00Z7q 1995-1998 9X .flOOZY7 ZOO5 SX .000157 --Interest is calculated as fsllo~s: INTEREST = BALANCE OF TAX UNPAID X NUtlBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must ba calculated. allfirst' 2 7 2003 A Division of M/bT Bank Allfirst Financial Center N.A. PO. Box 900 Millsboro, DE 19966 May 21, 2003 Law Offices Saidis, Shuff, Flower & Lindsay 26 West High Street Carhsle, PA 17013 Estate of Michael E. Early Date of Death: .May 29, 2001 Social Security Number: 508-60-0213 Dear Mr. Flower: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account Type ........................... Savings Account Account Number. ...................... 87005700801140 Ownership (Names off ..............Michael E. Early Opening Date ........................... 12 / 01 / 97 Balance on Date of Death. .........$226.24 Accrued Interest $ 0.20 Total ....................................... $226.44 This letter does not include any accounts in which the deceased may have been listed as power of attomey, custodian of uniform transfers, representative payee, or trustee under a written trust agreement. For any additional information on these accounts, please contact our branch at: 255 South Garden Spring Str. Carlisle, PA 17013 Phone: (717) 240-6734 Sincerely, Char lene Warrington, Associate I (302) 934-2722 Kelley Blue Book Used Car Values Page 1 of 2 jKelley Blue Book The Trusted Resource Blue Book M.~rk=.t Watch Enter your email to get the latest New Car Pricing m,~ a ¢,r 14¥ Cat'~ Valun Blue Book Private Party Report Pennsylvania · June 3, 2003 1985 GMC Rally Wagon 3500 Engine: V8 5.7 Liter Trans: Automatic Drive: Rear Wheel Drive Mileage: 65,000 Equipment 7 Passenger Air Conditioning Power Steering Power Door Locks Buy a New Car List Your Car For Sale OnlinP Free Lemon Check Auto Loans from 3.89% APR Insurance Quote Warranty Quote] Print "For Sale" Sign I Payment Calculator ~ Sell your car on eBay Motorsl AM/Fry1 Stereo Cassette Running Boards Le_..~a $1gt Current Comp~ Build Y Search Reque~ Consumer Rated Condition: Fair "Fair" condition means that the vehicle probably has some mechanical or cosmetic defects, but is still in safe running condition. The paint, body and/or interior need work to be performed by a professional in order to be sold. The tires need to be replaced. There may be some repairable rust damage. The value of cars in this category may vary widely. A clean title history is assumed. Even after significant reconditioning this vehicle may not qualify for the Blue Book Suggested Retail value. Private Party Value $1,075 Private Party value represents what you might expect to pay for a used car when purchasing from a private party. It may also represent the value you might expect to receive when selling your own used car to another private party. Get the latest Blue Book Get a Used Car TradeiIn Valu¢ Get Invoice & MSRP on New Cars Get a Person to Person Auto Loan http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb.PA;794745 ;PA041 & 17013 ;van+p&723 ;GMC; 19... 6/3/03 . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 N f D d t Michael E. Early ame 0 ece en : Date of Death: May 29, 2001 Estate No.: 21-03-0340 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: I. State whether administration of the estate is complete: Yes 0 No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0. No D c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. D t March 21, 2005 a e: Lf) James D. Flower, Jr., Esquire Name Saidis, Shuff, Flower & Lindsay 26 West High Street, Carlisle, PA 17013 Address ,,,') J ~~'-'d 717 -243-6222 Telephone No. Capacity: o Personal Representative o Counsel for personal representative