HomeMy WebLinkAbout03-0361 PETITION FOR PROBATE and GRANT OF LETTERS
also known as To:
Register of Wills for the
Deceased. County of Ct~ber'l and
Social Security No.,,,~& ~ ' ~. 0 ° ~ ~ Z ~,- Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your peli[ioner(s), xxho is/are 18 years of age or older an the execut r' I /
in the last wilt of the above decedent, dated ~/' o l}, ,~. ~
and
in the
codicil(s) dated
named
, 19~
(slate relevan! circumstances, e.g. renunciation, death of executor, etc.)
Decendent ,,as domiciled at death in e ~.a~/Oi/~e, /~1 - ~ County, Pennsylvania, ,/dth
l~ ~ .last family.or principal r~de~ceat q~
(lis~ street, number and muncipalily)
~eyenflent, th~n. ~ ~ .~eaLs of age, died
Excepfas follows, decedent did not marry, was not divorce~ and did noi ha~e~ Child gZrn or adopted
after execution ~ will offered for probate; was no~ 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, j-equest(.s) the probate of the last will and codicil(s)
presented herewith and the grant of letters ~ ~'.-~"~',~ ~ too ~1/- ~./
theron. (testamentary; adminislralior~c.t.a.' administration d.b.n.c.l.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ck~nberland ~ ss
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will wellgnd truly administer the estate according to law.
/'~w°rn t° °r affirmed and subscribed r ~//~/~l~ x~' ~O"/t~'~-
~efore me th~_ 2~t day of [ ....
~ ~ b}p~il./ / _
~
~
Register of Wills of Cumberland County
STATUS REPORT UNDER RULE 6.12
Name of Decedent i-! .e-/of? n r 8 f'-' c1 c.u /1
3~.}bJ --cQc:Y00
()/ - 03 - 036/
,
Date of Death:
Estate No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration ofthe above-captioned estate:
1. State..;J'ether administration of the estate is complete:
. Yes 1 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 persont!Ypresentative file a final account with the Court?
Yes 0 No ~
b. The separate Orph,\lljs' If:ourt No. (if any) for the personal representative's
account IS: LJL It
c. Did the personal representative state an account informally to the parties in
interest? Yes !8l. No 0' ,
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. ~1 .~7
Do,d;'Iu", 1, o>cU5 '----"tii&, 'f2~Ux) IJ.cW-PC
Ignature
L 1'1,l.4 Ldr I r^ e 1
Name
Address
~~OOd K;/:;cl-~r
ec/rClh((7Sho')'/ ?A
07- 6j?6S'
one No.
/ /C)5"'S
1]0
--'
Capacity: fiQ Personal Representative
o Counsel for personal representative
~
No. 21-2003-361
Estate Of Helen F. Brown , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW April 24th :~ 2003, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated July 2qfh: ] qg6
described therein be admitted to probate and filed of record as the last will of
Helen F. Brown ..;
and Letters Testamentary_
t.inda B. Warren
are hereby granted to
FEES
Probate, Letters, Etc .......... $ 25.00
Short Certificates(2) .......... $ 6.00
Renunciation !.~.) ............. $ 5'00'
x-Pages ( 8 ) $~
JCP
cooies 4.50 T~T0~L $ 4.50
Filed Apr. il. 24.th · · ~DFfAL .... $..7.4.50...
2003
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
MAILED LETTERS TO EXECUTRiX ON 4/24/2003
RENUNCIATION
21-2003-361
In Re Estate of t~'/~ ~'9 ~'~. ~ /~ t~,~
deceased.
To the Register of Wills of ~4 ,~o,~,,~//~ ~7~/' ~-~' ~ County, Pennsylvania.
The undersigned
~ of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
WITNESS hand this day of ., 19_
~~(Signature)
(Address)
(Signature)
(Address)
(Signature)
(Address)
(each) a ubsc~ng witne~ng duly qualified'hc~ording to
law, depose(s)an~hat .. % % present"and saw,
the tes~__, sign the'~e and that .... % _ % signed asa witness at the,..
request ~e ~nce of each oth~in the presence of the
other subscrib~ness(es)). __ % % %
Sm~O~n to or affirmed~subscribed~b;,~ ~f~r % %
(Name)
21-2003-361
REGISTER OF WILLS OF CL~berland COUNTY
OATH OF NON-SUBSCRIBING WITNESS
~ subscriber hereto, (~e) being duly qualified according to law, depose6~t) and sayt) that
~ O~".~.. familiar with the signature of
testat ~l ~ of (.ceeb_ ef the subscr~b:'ng ~.,it,,?~ to) the presented herewith and
that b~ ~ believe[ the signature on th~-~-the handwriting of
to the best of O~
t~ 0 e.4p~
Sworn to or affirmed and subscribed before
pme this 21st day of
riltr~ .,~ ,~.~.~,/3 1~_ 2003
a ~. urro,±sr uepury , - ~ t--
~Register
knowledge and belief.
.. -- rName)
(Address)
(Name) .~
(Address)
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Ix)cai Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9083752
No.
Date
NAME OF DECEDENT (FaSl
COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
,. Helen F. Brown
Cumberland
DECEDENT'S USUAL OCCUPAI'ION
School Teacher
SEX SOCIAL SECURITY NUM6ER AT F HiM Oa'~f /~
J ~ OTHER~
= Is.~NuoL ~ 17. nm~uz~,~,z ]~. IH~' ~ ~ is~,~
~ND ~ BUSINES~INDUSTRy I ~S OEC~ENT EVER IN I ~CED~IE~CATION IJi U ............. J 10. m ~ ~
J .. ~__~ ~,~ v ,~,e~,~c~p~I J Never~r ~ Wi~w J ..-
Cinc~nati ~io I ~.. ~ ~ ~ I~' .... ?,~"~ I c~ I o~,c.<~ '"' I ' ~ ........
DECEOENT'S MAILING ADDRESS (SI,e~. C.ly/Town. Slate Z~P Code) JDECEDENT'S
4905 East Trindle Road Apt3 Is, ,~,~, '~ ~'~
,,. Mechanicsbur~, Pa 17050 o.o~,,~,~ Cumberland
,3 Ludwi.q Faulhaber c~r~ie Houck
~o.. Oynthla G. Brown INFORMANT'S MAILING ADORE~iS~mei. C,ly/fO~.. Slal., Zip Codel
~ETHODOFDISPOSITIO. 2~. 1651 Newton Street N.W. Washington D.C. 20010
BU' ~ .... m ........ ~1 ~OMA~Ei~O~U =[)~ISPO~SITION PL.~E OF DISPOSITION N.me. Cemel.~. Cfem&lo~y LOCATION Cily/'~ SIilI. Zi COOl
ra~,oo.T,...u o~ US A_~ ~1 ..... I
~",f~~ERALSERV1CEU~I=I~L~I:Im~J~Ip .................... I,,,.Fla~c.n Zb,2003 ,,..Hlllcrest Cemetery J,,,Hamh .... kl,~,,, v~u
' '"' I~,, 011654-L I~ ...... 1903 Market Street
.7.:Z:': ...... I,..
,~,~ y. o ITIMEOF~'~HI ~ ~ IOATF~PP~ONOUNCEDDEADiMonih Day Yea,) ,2..~,b,~ ........ J23~.
.............. !TM< M ,, '- Creh oo5 ..o
IMMEDIATE CAUSE (Final
JINJURY AT WORK? IOESCRIBE HOW INJURY OCCURRED.
I=Oc. 3ea.
Could 043t be delermlned
SIGNATURE AND TITLE OF CERTIFIE~ ~/~
DATE SIGNED tMonm, Day.
AME AN~ A~RE~S ~ R R~N WHO COMP
)ATE FILED {Month Oay. Year }
21-2003-361
r~e l~w O~e o.~
JAN L. STEWART, P.A.
LAST WILL AND TESTAMENT
OF
HELEN F. BROWN
I HELEN F. BROWN of Montgomery County, Maryland, being of sound
and disposing mind, memory and understanding, do hereby make, publish and
declare this to be my Will, hereby revoking all wills and codicils previously
made by me.
Article I
LAST REQUESTS AND EXPENSES
I direct my Personal Representative, hereinafter named, to pay out of my
estate, as soon as is reasonably possible after my death, all of my lawfully
enforceable debts other than those which are secured by a deed of trust or
mortgage on real estate and are not due at the time of my death or do not
become due during the period of administration of my estate; all of the
expenses of my last illness; and all of the expenses of my funeral, burial in the
plot next to my husband's plot in Hamburg, New York, and memorial service
including the costs of a suitable memorial, in such amounts as deemed proper
in the absolute discretion of my Personal Representative and without being
JAN L. STEWART, P.A.
(:Mt) ~24~
bound by any limitation imposed by law, rule or order of court.
Article II
PERSONAL AND HOUSEHOLD PROPERTY AND EFFECTS
As is provided for in my Revocable Trust. At the time I established the
HELEN F. BROWN REVOCABLE TRUST AGREEMENT (the "Trust
Agreement"), on or about the time I made this Will, I transferred to the
Trustee of said Trust all of my right, title and interest in and to all of my
interests in personal and household property and effects. All these items of
tangible personal property, as well as any tangible personal property still owned
by me in my name, shall be distributed in accordance with the provisions of my
said Trust Agreement.
Article III
RESIDUARY ESTATE
To the HELEN F. BROWN REVOCABLE TRUST. I give all of the
rest, residue and remainder of my property and estate, whether real, personal
or mixed, of whatever kind and wheresoever situated, in which I shall have any
right, title or interest at the time of my death, including that over which I have
-2-
'H.F.B.
Tn~ Law O~e o£
JAN L. STEWART, P.A.
(301) ~2~4422
a power of appointment (my "Residuary Estate") to the Trustee of the said
TRUST AGREEMENT, as now in force, or as it may be amended from time
to time, same to be held, administered and distributed in all respects as an
integral part thereof. If the aforesaid Agreement shall be declared invalid for
any reason, I leave all of said remainder of my Residuary Estate to the Trustee
under said Trust, to be held, administered and disbursed as a testamentary
trust, in the manner and to the persons and upon such terms and conditions set
forth in said Trust Agreement.
Article IV
PERSONAL REPRESENTATIVE
A. Personal Representative. I nominate and appoint my daughter,
CYNTHIA G. BROWN, as Personal Representative of this my Last Will and
Testament. If CYNTHIA does not survive me or for any other reason fails to
qualify as Personal Representative, or having qualified thereafter for any
reason shall cease to act and complete the duties of Personal Representative,
then I nominate and appoint my daughter, LINDA B. WARREN, as alternate
Personal Representative with all the duties, rights, powers, liabilities, privileges
and immunities given to CYNTHIA as Personal Representative.
-3- H.F.B.
~ Lnw 0~ of
JAN L. STEWART, P.A.
(mt) ~2,[44~2
B. Powers. In addition to the powers conferred by Maryland law, and
without any order of Court, accounting to any Court and posting bond or
surety, I hereby empower and direct my Personal Representative to retain,
hold, manage, protect, insure, lease, improve, operate, partition, divide,
subdivide, control, mortgage, sell, convey or dispose of upon any term or
condition and in any other manner to deal with estate property or any part
thereof in the sole and exclusive discretion of my Personal Representative,
acting alone or through agents, in any and every way in which I could have
lawfully done as fully as I could do if living. In any event I direct that these
provisions be liberally construed; accordingly I grant to my Personal
Representative all power, authority and discretion needed in order to carry out
both the express purposes and the spirit of the estate administration, including
the following:
to reinvest, invest and acquire property upon any term or condition
free from investment restrictions incident to estate administration and to retain
same even if speculative and unproductive of income without liability for
depreciation or loss, except through willful default or gross negligence;
to exchange assets of equivalent fair market value;
-4-
~H.F.B.
JAN L. STEWART, P.A.
~41~ OLANDWOOD ~URT
O~, M~ ~
(~1) ~
to make claim upon and take all reasonable and necessary actions,
including prosecuting or defending through formal judicial proceedings or any
informal process, to collect or enforce obligations, accounts, rights and liens,
or to modify, waive or abandon same;
to pay and/or otherwise satisfy, compromise or settle by or through
whatever means, claims against and debts and obligations of estate property or
estate administration;
to prepare or have prepared tax returns and declarations and
generally deal with all revenue authorities all as may be required by the estate
administration;
to employ others, such as lawyers, accountants, brokers and other
agents with the right to rely upon the advice given by such employee;
to exercise every and all usual and incidental rights and remedies
available in connection with interests in and ownership of securities;
to continue any unincorporated business or venture in which I was
engaged at the time of my death;
to carry out and perform or renegotiate agreements made by me
during my lifetime;
-5- H.F.B.
JAN L. STEWART, P.A.
~45 OLANDWOOD COURT
S'I31'I'E
OINEY, MARYLAND
to borrow money from anyone including any Personal
Representative or beneficiary upon any term and condition for any purpose
connected with estate property and estate administration;
to lend to anyone, including a beneficiary, upon any term and
condition, with or without security, for any purpose which will benefit estate
property or estate administration or any beneficiary;
to engage in and maintain necessary and appropriate banking
arrangements and accounts with commercial savings banks and other financial
institutions;
as may be required by law, to make, execute, acknowledge and
deliver deeds and other documents of formality and conveyance;
to administer directly or through others in any foreign jurisdiction;
~n so acting my Personal Representative and/or designee shall have all of the
powers and discretions enumerated above in this Powers paragraph;
to permit any beneficiary to have possession of any asset left to that
beneficiary without bond or surety, pending the completion of the estate
administration;
to disclaim all or any portion of any asset, power of appointment
-6- H.F.B.
Tae L~w O~ce o£
JAN L. STEWART, P.A.
(30~) ~24-4422
or other interest in property to which I am entitled at my death, or to which
my estate later becomes entitled, to minimize taxes estimated to be payable by
my estate or the beneficiaries, or for any other reason which will benefit my
estate or the beneficiaries;
to pay from the estate property all expenses, costs, fees and other
charges incurred in exercising the powers given in this Powers paragraph and
in completing the duties of the estate administration pursuant to these powers
and discretions; and
to serve in unsupervised probate administration to the maximum
extent permitted by Maryland law and/or under such other state law under
which my Personal Representative is serving.
Decisions Binding. All powers and discretions exercised by my
Personal Representative shall be binding upon and conclusive against all
persons interested in or claiming an interest in estate property.
C. Compensation. The Personal Representative shall be entitled to
compensation for services as provided by Maryland law and shall also be
reimbursed for all reasonable expenses incurred or advanced during the estate
administration.
-7-
H.F.B.
Th~ La~ Of~:e of
JAN L. STEWART, P.A.
~4L~ OLANDWOOD COURT
SUITE 202
OLNEY, MARYLAND
0Ol)
Any Corporate Personal Representative shall be entitled to receive
commissions in accordance with its current published schedule of rates charged
from time to time as it customarily charges for administering similar probate
estates, and to receive additional compensation for services of any unusual
nature, such as investigations relating to payments to be made in the exercise
of discretion conferred hereunder, and other unusual services of whatever
nature not incidental to the normal management and administering of any
probate administration.
Article V
MISCELLANEOUS PROVISIONS
All estate, inheritance,
A..Payment of Taxes.
Taxes on Residuary.
legacy, succession and
transfer taxes (including any interest and any penalties thereon) lawfully
payable with respect to all property includible in my gross estate or taxable in
consequence of my death by any state or Territory of the United States, or
under the laws of the United States or by any other taxing authority, whether
or not such property passes under this my Will or my Trust Agreement, and
whether such taxes are payable by my estate, or, in the absence of this
provision, by any recipient of any such property (including, but only in the
-8-
H.F.B.
JAN L. STEWART, P.A.
(:mt) ~4~4~
discretion of my Personal Representative, any inheritance taxes which may, but
need not, be prepaid), shall be paid by my Personal Representative (or by my
Trustee) out of the balance of my residuary estate (or the residuary of the
Trust Property under my Trust Agreement).
B. Survivorship Presumptions. If any beneficiary under this Will (or any
Trust I may make) for whom survivorship is a condition of being benefitted, is
not living twenty (20) days after my death, then it shall be presumed that said
person predeceased me; any benefit provided for such person in this Will or
Trust who actually or by reason of this presumption predeceased me shall lapse
and be of no effect.
IN TESTIMONY WHEREOF, I have hereunto subscribed my
name and affixed my seal this,,^.o~,3q~r'' day of
/HELEN F. BROWN
,1996.
SEAL
The foregoing instrument, consisting of nine (9) pages,
including this page, was signed, sealed, published and declared by
the above-named Testatrix as and for her Last Will and Testament in
the joint presence of all of us, the undersigned who believing said
Testatrix to be of sound mind and disposing memory, have hereunto
subscribed our names as attesting witnesses immediately following
and on the same date as the Testatrix subscription hereto.
April~ M. Bego~h U-
11825 Charles Road
Silver Spring, MD 20906
Jan~S~ewart
341~landwood Court,
Olne~ MD 20832
Ste 202
Brown. wi 11
-9-
THE LAW OFFICE OF
Jan L. Stewart, P.A.
3415 OLANDWOOD COURT, SUITE 202
OLNEY, MARYLAND 20832
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: __~ P'O ~ FL~
Date of Death: ~
Will No. ~ _(_~O ~ ~- (~ (~ ~ ~'/ Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on :
Name Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Signature
Name~k~,
Address
Telephone ( )
Capacity: __ Personal Representative
__Counsel for personal representative
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500 OFFICIAL USE ONLY
INHERITANCE TAX RETURN "E.UMBER
RESIDENT DECEDENT J -O 3
~' ~,"C;"bt=N'~S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURr~ NUMBER
Z BROWN, HELEN, F.
W 367-40-5722
~ DA3E OF DEATH (MM-DD-YEAE) DATE OF BIRTH (MM-DD-YEAR) THIS RE~JRN MUST BE FILED IN DUPUCA'i~ WITH '~E
UJ
~ MARCH 22, 2003 AUGUST 22,1913 REGISTER OF V~LLS
I~1 IF ~PUC~LE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURFTY NUMBER
N/A N/A
[] 1, OriginaJRetum [] 2, SuppLeme~alRe~m [] 3, RefflaJnderRetur11(da~e0fdeath~orto12.13-82)
[] 4. Limited Estate [] 4a. Ful~relntere~Compromise(d~eofd~thalt~12.12.s2) [] 5. Fedem~Es~a{eTaxRetumRequired
[] 6. DecedentDiedTestate(Ata~copyofWll) [] 7, DecedentMair~ainedaLivir~Trustwt. cho~p~Tnst) 1 8, TolalNumberofSafeDepositBoxes
[] 9. Ufig~onPmceedsRece~ [] 10, Spo~saJPov~Credit(dateddea~betw~12.31.~1andl.l.~6) [] 11. Bec~ontotaxunderSec. 9113(A)(.~hS~O)
Z
c~~ i',l~M E COMPLETE MAILING ,~DDRESS
z LINDA WARREN
~ FIRMNAME(If^pi~ca~e) 5000 KYLOCH ROAD
~~ MECHANICSBURG, PA 17055
a: TELEPHONE NUMBER
1, Real Estate (Schedule A) (1) !;' OFFICIAL USE ONLY
Z Stocks and Baxls (Schedule B) (2}
3. Closely Held Coq3omtio~, Pad~ership or Sde-Pmp~et~ship (3)
4. Mor~ages & Notes Receivable (Schedule D) (4}
5. C~3sh, Bank Deposits & Miscellaneous Peme~al Pmperbj (5) 5
~Z (Sdqedule E)
§. JointlyOwned Property(Schedule F) (6)
[] Separate Billing Requested
""3 7. Ir~er-Vi~3s Transf~s & Misc~lane~as Nor~-Pmbate pmpedy (7)
~ (Schedule G or L)
~ & T~ C~-,.~._(t~Unesl-7) (S) 5, 000. 00
UJ 9. FuneralExpenses&Admi~L~veC~(ScheduleH) (9) 7,453. O0
lO. De~sofDecedent, Mort.qage!Jal~fifles,&LJm~(Schedu,~f) (10) 709.00
1~. T~ [~:~caor.(t~ U~ 9&10) (~1) S, 1 62.0 0
IZ N~Wueo~E~a~(Une8mi~Un~l) (~2) ( 3, 1 62. 0 0 )
13. Charitableand Governmental Bequests/Sec9113Tmsts for whic~ an ebcfion totax has r~ been (13)
made (Schedule J)
14. Ne~Valu~Subject toTa~ (Une 12min~ Une 13) (14) ( 3, 162.00 )
SEEINSTRUC'nONs FOR APPUCABLE RA3ES
15. ,NTmunt o~ Une 14 taxable at the spousal tax
rate. or lmns~rs under Sec. 9116 (a){1.2) x .0, (15)
x .0 (16)
16.
,N~ o~ Une 14 ta~able at lirleal rote
17. AmountofUne 14taxab~eatsibling rate X A2 (17)
18. AmouatofUr~14taxableatc~l~ealrate x .15 (18)
19. Ta~ Due
(lg)
~o. [] IC~CK~EmYC)U~ RE~REFU-~DOF AN OVER~t
Decedent'~ Complete Address:
I $iR~-~-~ ADDRESS
J. 5000 KYLOCH ROAD
Om( M
! ECHANICSBURG
r STA'~E PA I zip
Tax Payments and Credits:
1. Tax D~e (Page 1 Line 1 g)
2. Credits/Payments
A. Spousal Povedy Credit
B. Prior Payments
C, Discount
¢)
TotalCredits(A + B + C) (2)
17055
3. Intsrest/Penalty if applicable D. Interest
E. Penalty
Total Interset/Penalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT,
Cheak box on Page I Line 20 to request a refund (4)
5. If Line 1 + Une 3 is greater than Line 2, enter the d~lference. This is the TAX DUE. (5)
A. Enter the in,rest on the tax due, (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OFWlLLS, AGENT
PLEASE ANSIMER THE FOLLOWING QUES'I]ONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a trander and: Yes No
a. retain the use or income of the pmpe'ty transferred; ........................................ [] []
b. retain the fight to designate who shall use the property transferred or its income; ................... [] []
c. retain a reversionery 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 recaving adequate consideration? .................................................. [] []
3. Did decedent own an "in trust fo~" or payable upon death bank account or secudty at his or her death? ..... [] []
4. Did decedent own an Individual Ratirernent Account, annuity, or other nen-pmbate property which
contains a beneficiary designefion? ....................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEBULE G ANB FILE IT AS PART OF THE RETURN.
~tlenpeesl~. of peru,.., I d..edar~., that I have examined ~s tm?. includi~, mpany~ng schedules and statements, and to the best of my knowledge and belief, it is true ca'rect and complete.
~prepamr oma'man me personal repmsenta~ve is based on all ~nfonna~on of wh~ preparer has any knowledge.
AD~''~ '''SIGNAT)L)RE OF PERSON REJ~PONSIBLE FOFt F,LING RETURN _~_/~"l../'t...~- DATE
5000 KYLOCH ROAD, MECHANICSBURG, PA 17055
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS
DIANA M. REED & ASSOC, P.C., 1505 E. CHOCOLATE AVE,
HERSHEY,
DA~
PA 17033
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed en the net value of transfers to or for the use of the suwiving spouseis 3%
[72 P.S. §9116 (a) (1.1) (i)].
~or dates of death on or after Janua~/1, 1995, t.h? tax rate imposed on the ne{ value of transfers to or for the use of the su~ving spouse is 0% [72 R S. ~9116 (a) (1.1) (ii)],
:~,n~e sfatut~.does nat ~_-~'?~pt a t,?der.to a surv]wng spouse lmm tax, und the statutory requirements for disclosure of aasats and filing a tax return are still applicable even
i~ u,e survwmg spouse s me only esnesclery.
For dates of death on er after July 1, 2000:
The tax rate imposed on the net value of transfom from a deceased child twenty, one years of age or younger at death to or for the use of a natural parent, an adoptive
parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the ues of the decedent's linasl beneficiaries is 4.5%, excedt as noted in 72 RS. §9116(1.2) [72 RS. §9116(aX1)].
The tax rate imposed on the net value of trensfers to or for the use of the decedents siblings is 12% [72 RS. §9116(aX1.3)]. 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.
ESTATE OF
HELEN F. BROWN
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Include the proceeds of I~gatio~ and the date the proceeds were received by the estate. Nm ~ jointly-owned with the right of suwiv-.~.h)~- ,mst be a!,.,~,,~ on &=hadule R
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. COIN COLLECTION 5,000
TOTAL(Also enter on line 5. Recapitulation) $ 5, 000. O0
$11:PA42021F.B (If more space is needed, insert additional sheels of the same size)
· REV'-~511 EX + 0'-97)
RESIDENT DECED~.NT
ESTATE OF
HELEBN F. BROWN
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
I
FILE NUMBER
De~ of decaa~,[ mint be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
5.
6.
7.
FUNE~L~PENSES:
MYERS-HARNER FUNERAL HOME, INC, CAMP HILL,
FROEHLE-DENGLEB FUNERAL HOME, HAMBURG, NY
PA
ADMINISTRATIVE COSTS:
Personal Rep~'s Commissions
Name of Pemorel Representative(s)
S~cial Security Numlbef(s) / E~N Nufllber of Personal RepresentntJve(s)
St~ Address
C~y State
Year(s) Commission Paid:
Family Examptial: (ff decedent's addrsss is no{ the same as claimant's, affach e~lana~n)
Claimant
23p
Slme~ Address
C~
Rsiatior-.d-,ip of Claimant to Decedent
Probate Fees
Accou~s Fees
Tax Re(urn Preparer's Fees
Slate Zip
TOTAL (Also ~nter on line 9, Recspitulation)
AMOUNT
3,646
3,557
250
$ 7,453.00
(If more space is needed, insat additional sheets of the same size)
S31:PA42021F 12
COMMONW~cALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
HELEN F. BROWN
SCHEDULEI I
DEBTS OFDECEDEN~
MORTGAGE LIABILITIES,&UENS
FILE NUMBER
ITEM
NUMBER
DESCRIPTION
MEDICAL EXPENSES
A~OUNI
709
TOTAl. (Also ente~ on line 1 O, Recapitulation) $ 7 0 9.0 0
STF PA42021 F,13 (If mom space is needed, insert additional shee{s of the same size)
COMJ [ONWEAL TH OF PENNSYLVANIA
)EI~ARTM/ENT OF REVENUE
Harrisburg District ,Office; Lobby, Strawberry Square, Harrisburg, PA 17128-0101
Phone: (717) 753-1405
(Please remit top portion with yo'~
LINDA B WAKREN
5000 KYLOCK RD
MECHANICSBURG, PA 17055
Dear L1NDA B WARREN:
A review of our records has di
estate, or that you represent the r~
This is to advise you that the e
as of this date, the estate still is n,
FAX: (717) 783.4447 Web: www.reveaue.state.pa.us
October 13, 2004
ESTATE OF: HELEN F BROWN
DATE OF DEATH: 03-22-2003
FILE NUMBER: 21 03-0361/2004-28
x payment)
~closed that yon arc responsible for the settlement of the above
sponsible party.
hove estate is in a delinquent status. According to our records,
~t settled.
The Inheritance and Estate T~; Act, mandates the filing of a tax return and payment of all
outstanding liabilities by a personal representative of the estate or a transfaree within nine
months of the decedent's death. The Department's records show that this estate remains open
because:
AN INHERITAI~CE TAX RETURN HAS NOT BEEN FILED.
If the return has been filed it i~ important that you contact us immediately. If this estate was
opened for the purpose ofa laws~it, please contact this office in writing with the term and docket
number of the lawsuit so that we hiay postPone afiy-further action.
We are extending a thirty da~ courtesy period from the date of this letter to permit you to file
the return. If you fail to do so, th~ Department of Revenue will make a formal demand on you or
your client and, if necessary, institute legal action.
MAKE CHECKS PAYABLE 'l~O:
REGISTER OF WILLSn AGEI~qT
Any questions regarding this es!'a
CONTACT: BRIAN BEAM
('/17) 783-1405
IA
please
Sincerely,
A1 Forlizzi
District Administrator
~00/~00'~ 8~89# '~0 'D~X~ '~ ~0 Zd~a g~LLSL L~L g~:60 900g,l~'ZDO
Register of Wills of CUMBERLAND County, Pennsylvania
Certificate of Grant of Letters
No. 2003-00361 PA No.
ESTATE OF BROWN HELEN F
21-03-0361
WHEREAS, on the 24th
dated July 29th 1996
Late of HAMPDEN TOWNSHIP
CUM~EH~P~N~ C~UN'fY,
Deceased
Social Security No. 367-40-5722
day of April
was admitted to probate as the last will of BROWN HELEN F
2003 an instrument
late of HAMPDEN TOWNSHIP
22nd day of March 2003 and,
WHEREAS, a true copy of the will
THEREFORE, I, DONNA M. OTTO
the County of CUMBERLAND in the Commonwealth of Pennsylvania,
that I have this day granted Letters TESTAMENTARY
to WARREN LINDA B
, CUMBERLAND County, who died on the
as probated is annexed hereto.
, Register of Wills in and for
hereby certify
who has duly qualified as Executor(rix)
and has agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office the 24th day of April 2003.
MeglsEer~~
**NOTE** ALL NAMES ABOVE APPED~R (LAST, FIRST, MIDDLE)
LAST WILL AND TESTAMENT
or
HELEN F. BROWN
I HELEN F. BROWN of Montgomery County, Maryland, being of sound
and disposing mind, memory and understanding, do hereby make, publish and
declare this to be my Will, hereby revoking all wills and codicils previously
made by me.
Article I
LAST REQUESTS AND EXPENSES
I direct my Personal Representative, hereinafter named, to pay out of my
estate, as soon as is reasonably possible after my death, all of my lawfully
enforceable debts other than those which are secured by a deed of trust or
mortgage on real estate and are not due at the time of my death or do not
become due during the period of administration of my estate; all of the
expenses of my last illness; and all of the expenses of my funeral, burial in the
plot next to my husband's plot in Hamburg, New York, and memorial service
including the costs of a suitable memorial, in such amounts as deemed proper
in the absolute discretion of my Personal Representative and without being
H.F.B.
bound by any limitation imposed by law, rule or order of court.
Article II
PERSONAL AND HOUSEHOLD PROPERTY AND EFFECTS
As is provided for in my Revocable Trust. At the time I established the
HELEN F. BROWN REVOCABLE TRUST AGREEMENT (the "Trust
Agreement"), on or about the time I made this Will, I transferred to the
Trustee of said Trust all of my right, title and interest in and to all of my
interests in personal and household property and effects. All these items of
tangible personal property, as well as any tangible personal property still owned
by me in my name, shall be distributed in accordance with the provisions of my
said Trust Agreement.
Article III
RESIDUARY ESTATE
To the HELEN F. BROWN REVOCABLE TRUST. ! give all of the
rest, residue and remainder of my property and estate, whether real, personal
or mixed, of whatever kind and wheresoever situated, in which I shall have any
right, title or interest at the time of my death, including that over which I have
-2-
'H.F.B.
a power of appointment (my "Residuary Estate") to the Trustee of the said
TRUST AGREEMENT, as now in force, or as it may be amended from time
to time, same to be held, administered and distributed in all respects as an
integral part thereof. If the aforesaid Agreement shall be declared invalid for
any reason, I leave all of said remainder of my Residuary Estate to the Trustee
under said Trust, to be held, administered and disbursed as a testamentary
trust, in the manner and to the persons and upon such terms and conditions set
forth in said Trust Agreement.
Article IV
PERSONAL REPRESENTATIVE
A. Personal Representative. I nominate and appoint my daughter,
CYNTHIA G. BROWN, as Personal Representative of this my Last Will and
Testament. If CYNTHIA does not survive me or for any other reason fails to
qualify as Personal Representative, or having qualified thereafter for any
reason shall cease to act and complete the duties of Personal Representative,
then I nominate and appoint my daughter, LINDA B. WARREN, as alternate
Personal Representative with all the duties, rights, powers, liabilities, privileges
and immunities given to CYNTHIA as Personal Representative.
JAN L. STEWAP~T, P.A.
B. Powers. In addition to the powers conferred by Maryland law, and
without any order of Court, accounting to any Court and posting bond or
surety, I hereby empower and direct my Personal Representative to retain,
hold, manage, protect, insure, lease, improve, operate, partition, divide,
subdivide, control, mortgage, sell, convey or dispose of upon any term or
condition and in any other manner to deal with estate property or any part
thereof in the sole and exclusive discretion of my Personal Representative,
acting alone or through agents, in any and every way in which I could have
lawfully done as fully as I could do if living. In any event I direct that these
provisions be liberally construed; accordingly I grant to my Personal
Representative all power, authority and discretion needed in order to carry out
both the express purposes and the spirit of the estate administration, including
the following:
to reinvest, invest and acquire property upon any term or condition
free from investment restrictions incident to estate administration and to retain
same even if speculative and unproductive of income without liability for
depreciation or loss, except through willful default or gross negligence;
to exchange assets of equivalent fair market value;
-4-
~H.F.B.
to make claim upon and take all reasonable and necessary actions,
including prosecuting or defending through formal judicial proceedings or any
informal process, to collect or enforce obligations, accounts, rights and liens,
or to modify, waive or abandon same;
to pay and/or otherwise satisfy, compromise or settle by or through
whatever means, claims against and debts and obligations of estate property or
estate administration;
to prepare or have prepared tax returns and declarations and
generally deal with all revenue authorities all as may be required by the estate
administration;
to employ others, such as lawyers, accountants, brokers and other
agents with the right to rely upon the advice given by such employee;
to exercise every and all usual and incidental rights and remedies
available in connection with interests in and ownership of securities;
to continue any unincorporated business or venture in which I was
engaged at the time of my death;
to carry out and perform or renegotiate agreements made by me
during my lifetime;
-5-
H.F.B.
to borrow money from anyone including any Personal ~
Representative or beneficiary upon any term and condition for any purpose
connected with estate property and estate administration;
to lend to anyone, including a beneficiary, upon any term and
condition, with or without security, for any purpose which will benefit estate
property or estate administration or any beneficiary;
to engage in and maintain necessary and appropriate banking
arrangements and accounts with commercial savings banks and other financial
institutions;
as may be required by law, to make, execute, acknowledge and
deliver deeds and other documents of formality and conveyance;
to administer directly or through others in any foreign jurisdiction,
in so acting my Personal Representative and/or designee shall have all of the
powers and discretions enumerated above in this Powers paragraph;
to permit any beneficiary to have possession of any asset left to that
beneficiary without bond or surety, pending the completion of the estate
administration,
to disclaim all or any portion of any asset, power of appointment
-6-
H.F.B.
or other interest in property to which I am entitled at my death, or to which
my estate later becomes entitled, to minimize taxes estimated to be payable by
my estate or the beneficiaries, or for any other reason which will benefit my
estate or the beneficiaries;
to pay from the estate property all expenses, costs, fees and other
charges incurred in exercising the powers given in this Powers paragraph and
in completing the duties of the estate administration pursuant to these powers
and discretions; and
to serve in unsupervised probate administration to the maximum
extent permitted by Maryland law and/or under such other state law under
which my Personal Representative is serving.
Decisions Binding. All powers and discretions exercised by my
Personal Representative shall be binding upon and conclusive against all
persons interested in or claiming an interest in estate property.
C. Compensation. The Personal Representative shall be entitled to
compensation for services as provided by Maryland law and shall also be
reimbursed for all reasonable expenses incurred or advanced during the estate
administration.
-7-
' H.F.B.
Any Corporate Personal Representative shall be entitled to receive
commissions in accordance with its current published schedule of rates charged
from time to time as it customarily charges for administering similar probate
estates, and to receive additional compensation for services of any unusual
nature, such as investigations relating to payments to be made in the exercise
of discretion conferred hereunder, and other unusual services of whatever
nature not incidental to the normal management and administering of any
probate administration.
Article V
MISCELLANEOUS PROVISIONS
A. Payment of Taxes.
Taxes on Residuary.. All estate, inheritance, legacy, succession and
transfer taxes (including any interest and any penalties thereon) lawfully
payable with respect to all property includible in my gross estate or taxable in
consequence of my death by any state or Territory of the United States, or
under the laws of the United States or by any other taxing authority, whether
or not such property passes under this my Will or my Trust Agreement, and
whether such taxes are payable by my estate, or, in the absence of this
provision, by any recipient of any such property (including, but only in the
-8-
H.F.B.
JAN L STEWART, P~.
discretion of my Personal Representative, any inheritance taxes which may, but
need not, be prepaid), shall be paid by my Personal Representative (or by my
Trustee) out of the balance of my residuary estate (or the residuary of the
Trust Property under my Trust Agreement).
B. Survivorship Presumptions. If any beneficiary under this Will (or any
Trust I may make) for whom survivorship is a condition of being benefitted, is
not living twenty (20) days after my death, then it shall be presumed that said
person predeceased me; any benefit provided for such person in this Will or
Trust who actually or by reason of this presumption predeceased me shall lapse
and be of no effect.
IN TESTIMONY WHEREOF, I have hereunto subscribed my
name and affixed my seal this .~k¢ day of ~_)~t~ , 1996.
The foregoing instrument, consisting of nine (9) pages,
including this page, was signed, sealed, published and declared b~
the above-named Testatrix as and for her Last Will and Testament ir
the joint presence of all of us, the undersigned who believing saic
Testatrix to be of sound mind and disposing memory, have hereunt¢
subscribed our names as attesting witnesses immediately followin~
and on the same date as the Testatrix subscription hereto.
Aprzl~ M. Begosh ~
11825 Charles Road
Silver Spring, MD 20906
Ja tewart
341~\~landwood Court, Ste 202
Olne)~ MD 20832
Brown.will
-9-
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'[Or
~< .-. -.
i I,,"'~'
"":_......jl"\r- Or-
Ij'I'il): ,r" NOTICE OF INHERITANCE TAX
,,,- ,. "1 i ~PRAISEI1ENT, ALLOWANCE OR OISALLOWANCE
- "",', OF OEDUCTIONS AND ASSESSI1ENT OF TAX
BUREAU DF INDIVIDUAL ~~@l)~,:',=r:
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
20a5 JMl 10 Ml 9: 48
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-10-2005
BROWN
03-22-2003
21 03-0361
CUMBERLANO
101
CLERK OF
ORPHAN'S COURT
LINDA WARRE6UM['D~!nn ('n Pi)
5000 KYLOCH RD
MECHANICSBURG PA 17055
*
REY-l!i47EllAFPI12-04l
HELEN
F
A..ouni Rellitted
I CHANGED
III
(21
(31
(41
(51
[61
[71
.00
.00
.00
.00
5.000.00
.00
.00
(BI
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV' =i54"'f-Eif-AFP--riiFo3Y-iiOY-iCE-OF-i'NHERXfliiiCE-YAX-jiP"PRiiisEM-€iiT~--Ar.towlii.icE-ciFi-------------- - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BROWN HELEN F FILE NO. 21 03-0361 ACN 101 DATE 01-10-2005
TAX RETURN WAS: [X I ACCEPTED AS FILED
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad... Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule Xl
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Govern.ental Bequests; Non-elected 9113 Trusts (Schedule 4)
14. Net Value of Estate Subject to Tax
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule AJ
2. Stocks and Bonds (Schedule BJ
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule DJ
5. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ
6. Jointly Owned Property (Schedule FJ
7. Transfers (Schedule G)
8. Total Assets
NOTE: If an assessment was issued previously, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
(91
llOI
7,453.00
709.00
NOTE: To insure proper
credit to your account~
sub.it the upper portion
of this form with your
tax payment.
5,000.00
llll
1121
1131
1141
R .16:> nn
3,162.00-
.00
3,162.00-
14, lS and/or 16, 17, 18 and 19 will
returns assessed to date.
.00 X 00 =
.00 X 045=
.00 X 12 =
.00 X 15 =
1191=
.00
.00
.00
.00
.00
'R....... " ,+, AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-I
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
~
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, ND PAYHENT IS REQUIRED. oK
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I SI\
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 2/02/2005
WARREN LINDA B
5000 KYLOCK ROAD
MECHANICSBURG, PA 17055
RE: Estate of BROWN HELEN F
File Number: 2003-00361
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 3/22/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
cJ