HomeMy WebLinkAbout03-0418PETITION FOR PROBATE and GRANT OF LETTERS
Estate of
also known as
RAYMOND J. RILL
Deceased.
Social Security No.
To: Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioners are 18 years of age or older and the Executors named in the last will of the above
decedent, dated March 2, 1971 and codicil(s) dated April 9, 1984.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or
principal residence at Thornwald Home, 442 Walnut Bottom Road, Carlisle, Pennsylvania.
Decedent, then~l~ years of age, died May 1, 2003, at Thornwald Home, 442 Walnut Bottom
Road, Carlisle, Cumberland County, Pennsylvania.
Except as follows, decedent did not many, was not divorced and did not have a child born or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent:
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
situated as follows:
$ unestimated
$
her~wi. Oh and the grant of letters testa.mentary thereon.
100 Chamberlain Road
Shippensburg, PA 17257
(717) 532-8689
WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented
Doris Ann riel l~gro ' "-'~ / u>7,j
1803 Pot Spring Road
Lutherville, MD
(401) 321-1068
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTY OF CUMBERLAND )
The petitioners above-named swear or affirm that the statements in the foregoing petition are true
and correct to the best of the knowledge and belief of petitioners and that as personal representatives of
the above decedent, petitioners will well and truly administe~r t¥~estate according to law.~._~ . ~
Sworn to or affirn~ed and subscribed }/~//'///'//~2//]~_ ~ _
before rne tiffs ~*,3-~ day of l~lorrirs L~.'Rill-
ROgister (J ~ 'D'°ri~ Ann b~l ~XItegro
Estate of Raymond J. Rill, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW, .~3r~, ~ \El: ~(X3j~ , 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 March 2, 1971 and April 9, 1984, described therein be
admitted to probate and filed of record as the last will of Raymond J. Rill and Letters Testamentary are
hereby granted to Morris E. Rill and Doris Ann Del Negro.
Will Book
Page
~x~', c~, x FEES
Probate, Letters, Etc. $ ~.~
Short Certificates( ) $
TOTAL
Filed
Register o~'Wil~V q ~
Carl C. Risch (75901)
ATTORNEY (Sup. Ct. I.D. No.)
MARTSON DEARDORFF WILLIAMS & OTTO
10 East High Street
Carlisle, PA 17013
(717) 243-3341
F:~FILES~DATAFILE~ESTATES\ 10885 - 1 .petition. Itt
F:WILES~DATAFILE~ESTATES\ 10885- ! .oath.non
Created: 02/09/99 04:54:34 PM
Revised: 05/13/03 02:06:42 PM
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
- 05 - q.l '
Morris E. Rill and Doris Ann Del Negro, (each) a subscriber hereto, (each) being duly
qualified according to law, depose(s) and say(s) that they are familiar with the signature of Raymond
J. Rill, testator of the Will and Codicil presented herewith and that they believe the signature on the
Will and Codicil is in the handwriting of Raymond J. Rill to the best of their knowledge and belief.
Sworn to or affirmed and subscribed
before me this 13'~ day of
~2~ 9f. ~ Reg{s~err-j
Morris E. Rill
100 Chamberlain Road
Shippensburg, PA 17257
· ¢4-ame)
Doris Ann Del Negro
1803 Pot Spring Road
Lutherville, MD 21093
FIRST CODICIL
TO
LAST WILL AND TESTamENT OF
RAYMOND J. RILL
I, RAYMOND J. RILL, of Upperco, Baltimore County, State
of Maryland, having made my Last Will and Testament dated March
2, 1971, do hereby make, publish and declare this to be a First
Codicil to my said Last Will and Testament.
I hereby revoke the provisions of paragraph LASTLY of
said Last Will and Testament, and substitute the following:
LASTLY: I hereby nominate, constitute and appoint my
~ife, IVY BLANCHE RILL, to be the Personal Representative of this
my Last Will and Testament; and in the event my wife should pre-
decease me or should she be unable or unwilling to serve as Per-
sonal Representative, then I nominate, constitute and appoint my
son, MORRIS E. ~ILL and my daughter, DORIS ANN DEL NEGRO, to be
the Personal Representatives of this my Will. I hereby annul and
revoke any and all other former Wills by me heretofore at any
time made, and ratify and confirm this and none other as and for
my Last Will and Testament.
I hereby ratify and confirm my said Last Will and Test-
ament except insofar as any part thereof has been revoked or
modified by any part of this First Codicil to my Last Will and
Testament.
IN TESTIMONY WHEREOF, I hereby subscribe my name and
affix my seal, this ~-~ day of ~ , in the year
one
thousand nine hundred and eighty-four.
Ray'mon~ J. ~ilI~
SIGNED, SEALED, PUBLISHED and DECLARED by Raymond J.
Rill, the above named ~estator, as and for a First Codicil to his
Last Will and Testament, dated March 2, 1971, in the presence of
us, who, at his request, in his presence, and in the presence of
each other, have hereunto subscribed our names as witnesses there-
to.
-2-
Z l: £ a £ l ~,V~I ['0,
LAST WILL AND TESTAMENT
OF
RAYMOND J. RILL
I, RAYMOND J. RILL, Of Opperco, Baltimore County, Maryland, being
of sound and disposing mind, memory and understanding, and being desiours
of set-~ling my worldly affairs, do hereby make, publish and declare this as
and for my Last Will and Testament, in the manner and form following, that is
to say:
FIRST: I direct that my Personal Representative, hereinafter named,
to pay without an Order of the Orphans' Couz~ or any other Court, all my ;just
debts, including my funeral expenses, the expenses of my last illness and the
administration of my estate, all to be paid by my Personal Representative,
hereinafter naraed, out of the first moneys coming into her hands.
$£COND: I give, devise and bequeath all of my property, real,
personal and mixed, of which I ~ay die seiv. ed and possessed, or 1:o which I
may in any way be entitled, of whatever the same may consist and wheresoever
situate, unto ay beloved wife, I¥¥ BLANCtt£ RILL, absolutely, provided she
sux-,~ives me. If my said wife should predecease me, or should we die at the
-~ir~tlaame time the result of the accident disaster, or during a ;joint
or
as
same
or
st illness, then in any much events, I give, devise and bequeath my estate
o my children, DORIS ANN DEL NEGRO and HOI~IS £. RILL, share and share alike.
LASTLY: I hereby nominate, constitute and appoint my wi~e,
IVY B~NCH£ RILL, to be the Personal Representative of this my Last Wi]_l and
Testament~ and in the event my wife should predecease me or should she be
unable or unwillin~ to serve as Personal Representative
const~te and appoint my son, NOel{IS ~.. RILL, to be the Personal Representative
of this my Wi3_~. I hereby annu~ and revoke any and a]_~ other former Wi3_~s by
me heretofore at any t~e made, and ratify and confirm this and none other
as and £or my Last Wi3_~ and Testament.
I authorize and empower my said Personal Representative, without
application to the Orphans' Court or to any other court, to compromise and
settle all claims for or against my Estate, and to sell, lease, mortgage,
and exchange or otherwise dispose of real or personal property constituting
my estate in order to carry out any of the above mentioned provisions of my
Will or for any other purposes that may seem to my Personal Representative
proper and appropriate in the premises, and to assign, transfer, deliver and
convey the same to any purchaser or purchasers, without obligation on the
part of any such purchaser to see to the application of the purchase money.
I further request that my Personal Representative be excused from the necessity
of giving bond, except as may be required by law.
IN TESTIMONY WHEREOF, I have hereunto subscribed my name and
affixed my seal, this ~ -~ day of '~~ , in the year one
thousand nine hundred seventy-one.
Raymond ~. Rill fi -
SIGNED, SEALED, PUBLISHED and DECLARED by RAYMOND O. RILL, the
above named Testator, as and for his Last Will and Testament, in the
presence of us, who at his request, in his presence, and in the presence of
each other have hereunto subscribed our names as witnesses thereto.
ADDRESS ~ ~ / ~ ,7 ~/
__ ,~'/~
-2-
F:\FILES\DATAFILE\ESTATES\ 10885-1 ,not.cert
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Raymond J. Rill
Date of Death:
May 1, 2003
File No. 21-03-0418
To the Register:
I certify that notice of 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 or
about May 28, 2003.
Morris E. Rill
100 Chamberlin Road
Shippensburg, PA 17257
Doris Ann Del Negro
1803 Pot Spring Road
Lutherville, MD 21093
N/A
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: May 28, 2003
Signature
Name
Carl C. Risch
MARTSON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Personal Representative
9g:td 8ZJ,~N ~'0.
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.
REV-1162 EX(11-96)
CD 002858
RISCH CARL C
10 EAST HIGH STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 214-16-0655
FILE NUMBER: 2103-041 8
DECEDENT NAME: RILL RAYMOND J
DATE OF PAYMENT: 07/31/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 05/01/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $12,284.18
REMARKS:
TOTAL AMOUNT PAID:
MORRIS E RILL CO-EXEC. C/O
CARL C RISCH ESQUIRE
812,284.18
SEAL
CHECK# 0098
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV o 1500 EX * (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
I 'qR/l '1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFF;CtAL USE ONLY
FILE NUMBER
21 03 00418
COUNTY CODE YEAR NUMBER
z
DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
RILL, RAYMOND J.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
05/01/2003 l 1/26/1912
IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
214-16-0655
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
[] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82)
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after
12-12-82) [] 5. Federal Estate Tax Return Required
[] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes
of Will) copy of Trust)
[] 9. Litigation Proceeds Received [] 10. Spousal Pover[y Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
4AME
Carl C. Risch, Esquire
:IRM NAME (If appli~ble)
MaSson Deardorff Williams & 0~o
'ELEPHONENUMBER
717/243-3341
10.
11.
12.
13.
14.
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
COMPLETE MAILING ADDRESS
Ten East High Street
Carlisle, PA 17013
Non ,
233,867.S~! i
None
None
78,165.56
None
-0-
23,583.77
1,100.00
'OFFICIAL USE {DNLY
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(8) 312,033.08
(11) 24,683.77
(12) 287,349.31
(13)
(14) 287,349.31
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)
x .00
(15)
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
20.
287,349.31
x .045
x .12
x .15
(16) 12,930.72
(17)
(18)
(19) 12,930.72
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
ISTREET ADDRESS
CITY Shippensburg
STATE PA
100 Chamberlin Road
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
646.54
ZIP
(1)
17257
12,930.72
Total Credits (A + B + C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
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. (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
646.54
0.00
12,284.18
12,284.18
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
re.in tho fi~ht to dosi~nata who shall uso tho pmpe~ transferred or its inmmo; ....................................
re.in a mvorsiona~ intarest; or ..................................................................................................................
d. receive the promiso for life of oithor pa~onts, bonofits or mre~ ..............................................................
2. If death occu~ed after De~mber 12, 1982, did decedent transfer pmpe~ wi~in one year of death without
receiving adequate consideration? ....................................................................................................................... ~ ~
3. Did decedent own an "in trust fed' or payable upon death bank account or secud~ at his or her death? ......... ~ ~
4. Did decedent own an Individual Retirement Ac~unt, annulS, or other non-probate pmpe~ which
contains a beneficia~ designation? ...................................................................................................................... ~ ~
IF THE ~SWER TO ANY OF THE ~OVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE ~ AS PART OF THE RETURN.
preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FQ~ FILING RETURN
Si~.NATtj~RE O~ PERSON RESPONSIBL~. FOR FILING uorig A. DelNegro
ADDRESS
100 Chamberlin Road
Shippensburg, PA 17257
ADDRESS
1803 Pot Sprin~ Road
Lutherville, MD 21093
DATE
iR OTHER THAN REPRESENTATIVE ADDRESS
Carl DATE
Ten East High Street ~
Carlisle, PA 17013
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. {}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 P.S. {}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 P.S. {}9116
1.2) [72 P.S. {}9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}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.
Decedent's Complete Address:
JSTREET ADDRESS
cnY Shippensburg
STATE PA zip
100 Chamberlin Road
17257
Tax Payments and Credits:
1. Tax Due (Page I Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
646.54
(1)
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is [he OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(3)
(4)
(5)
(5A)
(5B)
12,930.72
646.54
0.00
12,284.18
12,284.18
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" or payable upon death bank account or secudty at his or her death? ......... [] []
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.
preparer other than the personal representative is based on all infon~ation of which preparer has any knowledge,
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Morris E. Rill 100 Chamberlin Road
Sldppensburg, PA 17257
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
DATE
DATE
8I~"r~'rURE OF P~EI~AR~'R OTNEI~rHAU ~8'RESENTATWE
Carl C. Risch, Esquire
1803 Pot Sprin~ Road
Lutherville, MD 21093
ADDRESS
Ten East High Street
Carlisle, PA 17013
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. {}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 P.S. {}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 P.S. {}9116
1.2) [72 P.S. {}9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}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 B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RILL, RAYMOND J. FILE NUMBER
21 - 03-00418
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OI
DEATH
1 1910.476 shares Capital, Farmers& Merchants Bank 43.10 82,341.52
2 Morgan Stanley Investment Account//410-017808, (see statement attached) 151,112.00
3 Accrued interest and dividends on Morgan Stanley Investment Account 414.00
TOTAL (Also enter on line 2, Recapitulation) 233,867.52
HRY-22-2003 THU 03:27 ?H ~~~~ F~X NO, ++++++++++++++++++++ ?, 02/02
Morga Stanley
4th And Wnlnur Streets
PO ~o× 12053
Harrisburg, PA 17108
~olM:re~ 800 676 0673
tel 717 255 6666
RAYMOND J. RILL
Data of Daath: Thuraday,
May 1~ 2003
Acoount No. 410-017808
SECFR/TY
AT&T CAP QUIBS
PACIFtCORP CAP II
ABN AMRO FD TR I
POTOMAC ELEC PWR CO TR
DEVELOP DIV RLTY
CORTS CHRYSLER
CI~TCS SERS JPM
GMAC
FORD MOTOR CREDIT
BANK N Y MTN
MERRILL LYNCH FID
GTE CORP
SEARS ROEBUCK
GMAC
GMAC
GMAC
TOTAL
cIc
PPW.B
ABN.A
POM.T
DDR,G
KCN
CGV
TAM70
TAP44
TAW37
TBT73
TCS57
TE850
TH860
TJ291
TJ403
400 shares
400 shares
200 shares
400 shares
800 shares
400 shares
400 shares
5 bonds
5 bonds
10 bonds
5 bonds
3 bonds
20 bonds
6 bonds
4 bonds
15 bonds
DA TE of
DEA TH
PRICE
25.41/sh
25.17/sh
25.58/sh
25.55/sh
25.40/Sh
26.10/sh
26.29/sh
4,800.00
5,032.00
10,017.00
5,032.00
3.210.000
20,292.00
6,170.00
4,136.00
15,579.00
TOTAL
$10,164.00
10,068.00
5,116.00
10,220.00
20,320.00
10,440.00
10,516.00
4,800.00
5,032.00
10,017.00
5,032.00
3,210.00
20,292.00
6,170.00
4,136.00
15,579.00
$151,112.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RILL, RJkYMOND J.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 - 03 - 00418
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
1
2
3
4
5
6
7
8
9
10
DESCRIPTION
Morgan Stanley Active Assets Money Trust Account # 410 017808
Proceeds from pending sale of 800 sh. American Select Portfolio (trade date 4/29/03 @ 13.49)
Proceeds from pending sale of 30000 GMAC 7.5% Bond (trade date 4/29/03 ~ 101.50)
Allfirst checking account # 98026992
Proceeds of redemption of U.S. Savings bonds
Proceeds from sale of Prudential stock
April 2003 Social Security benefit
Credit, Thomwald Home
AARP, refund
U.S. Treasury, tax refund
TOTAL (Also enter on Line 5, Recapitulation)
VALUE AT DATE OF
DEATH
14,545.89
10,791.49
3O,556.24
5,043.00
11,500.00
2,145.94
1,644.00
646.00
1,200.00
93.00
78,165.56
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
RILL, RAYMOND $.
IFILE NUMBER
21 - 03 - 00418
This schedule must be completed and filed if the answer to an, uestions 1 thr
, ................................ · ..., ,.i-~o,,,.,,,o , L,.~.,U~,, .~ Un page z IS yes.
DESCRIPTION OF PROPERTY
ITEM Include the name of the transferee, their relationship to decedent and the date of transfer. DATE OF DEATH % OF
NUMBER
Attach a copy of the deed for real estate, VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE
INTEREST (IF APPLICABLE)
1 Cash gift on 4/30/03 to Morris Rill, son 2,750.00 100% 2,750.0C 0.00
2 Cash gift on 4/30/03 to Martha Rill, daughter-in-law 2,750.00 100% 2,750.0C 0.00
3 Cash gift on 4/30/03 to Doris DelNegro, daughter 2,750.00 100% 2,750.0~3 0.00
4 Cash gift on 4/30/03 to Antonio DelNegro, son-in-law 2,750.00 100% 2,750.00 0.00
TOTAL (Also enter on line 7, Recapitulation)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
sQ-r:[XJLE H
FUNERAL EXPENSES &
ADMINISTRATNE COSTS
ESTATE OF RILL, RAYMOND J. FILE NUMBER
21 - 03 - 00418
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
FUNERAL EXPENSES:
Eline Funeral Home, Hampstead, MD
Moms E. Rill, miscellaneous funeral expenses, including grave opening, minister, music and
food for fimeral service reception
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
Attorney's Fees Martson Deardorff Williams & Otto (estimated)
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
Probate Fees Cumberland Co. Register of Wills
Zip
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Certified mailing to Morgan Stanley
The Sentinel, advertising Letters Testamentary
7,815.98
1,295.00
13,000.00
273.50
4.65
98.69
Total of Continuation Schedule(s) 1,095.95
TOTAL (Also enter on line 9, Recapitulation) 23,583.77
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RILL, RAYMOND $.
SchedubH
FILE NUMBER
21 03-00418
4
5
6
Cumberland Law Journal, advertising Letters Testamentary
UPS, overnight letter to Farmers & Merchants Bank
Register of Wills, filing fee, inheritance tax return
Reserved for additional probate fee, brokerage fees, uninsured medical expenses and filing
fees
75.00
5.95
15.00
1,000.00
Page 2 of Schedule H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RILL, RAYMOND $.
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
FILE NUMBER
21 - 03 - 00418
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
PharMerica, account payable
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
1,100.00
1,100.00
REV-1513 EX+ (94)0) ~
SCHEDULE J
COMMONW~LTH Or PENNSYLVmA BEN EFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RILL, RAYMOND J. FILE NUMBER
21 - 03 - 00418
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT
n~ N~t Lief Tr,.-~,..'.~t OF ESTATE
l'. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Morris E. Rill Son I/2 of estate residue
100 Chamberlin Road
Shippensburg, PA 17257
2 Doris Ann DelNegro Daughter 1/2 of estate residue
1803 Pot Spring Road
Lutherville, MD 21093
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. 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 II - ENTER TOTAL NOM-TA'X'AFtl I:= r'll~T[~ll~l ITIt'MklO Z'~! , ,k,¢'- ........................
LINE 13 OF REV-1500 COVER SHEET
LAST WILL AND TESTAMENT
OF
RAYMOND j. RILL
I, P~YMOND J. RILl,, Of Upperco, Baltimore County, Maryland, being
of sound and disposing mind, memory and understanding, and being desiours
of settling my worldly affairs, do hereby make, publish and declare thL~ as
~: and for my Last Will and Testament, in the manner and form following~ that is
to say:
FIRST: I direct that my Personal Representative. hereinafter named,
to pay without an Order of the (Yrphans' Cou~ or any other Court, all my just
· debt,~ including my funeral expense~, the expenses of my last illness and
~-J' administration of my estate, all to be paid bM my Personal Representative,
'~v""~,~ hereinafter named, out of the first moneys coming into her hands
.. SECOND: I give, devise and bequeath ali of my propert}., real.,
~ personal and mixed, of which I may die seized and possessed, or to which I
- ~_.~' may in any way be entitled, of whatever the same ~y consist and wheresoever
'- s~t~t~: unto my beloved wi~e, IVY 8I,~NCH~ RILL, absolutely~ provided she
survives me. If my said wife should predecease me, or should we die at the
'i~:'i~ame time or as the result of the same accident or disaster, or during a joint
!a.~ ~llmess, then in any such events I give, devise and bequeath my estate
to my children, OORIS ANN D~L NEGRO and MORRIS £. RILL, share and share alike.
LASTLy: I hereby nominate, constitute and appoint my wife,
IVY Bk4NCH~ RILL, to be the Personal Representative of this my I~st Wi]] and
' Testament; ami in the event my wife should predecease me or should she be
unable or ur~willing to serve as Personal Representative~ then I nominate,
constitute and appoint my son, MORRIS E. RILL, to be the Personal Representative
of this my Will. I hereby annul and revoke any and all other former ~-~i]ls by
m~:.~ heretofor~ at any time made, and ratify and confirm this and none other
a.~ and for my Last Will and Testament.
I authorize and empower my said Personal Representative~ without
application to the Orphans' Court or to any other court, to compromise and
settle all cla~s for or agains~ my ~state~ and to se~ leaso~ mo~gage,
and exchange or othe~ise dispose of real or pe~onal prope~ consti~ting
my es~a~ ~n order to ca~ out any of the above ~entioned provisions of my
W~li or for air other purposes that may see~ to my Personal R~presentative
proper ~nd appropriate in the prem~ses~ and to assign~ tranafer~ deliver and
convey ~he same to any purchaser or purchasers, ~ithoue obliga~on on ~e
pa~ of any such purchase~ to see to tho application of the purchaao money.
I f~her roquest gha~ ~y Personal. Repmsen~ve be excused gr~ the necessity
of giving bond, except as may be mquirod by
IN ~;STIMONY W~REOF, I have he.unto subscribed my name and
affixed my seal, rh~s ~ ~ day o~ ~~. , ~n the year
thousand nine hundred seventy-one.
,d
SIGNED, SE.~ED, PUBLIS~D and DE~ED by RA~ON~ J. R~L~ th~
above named Tes~tor~ as and for his ~st Will and Tes~menr, in the
presence of us, ~ho at his mquest~ ~n his p~sence~ and in the p~sence
each other have he,unto subscribed our names as witnesses
;
-2-
FIRST CODICIL
TO
LAST WILL AND TESTamENT OF
RAYMOND J. RILL
I, RAYMOND J. RILL, of Upperco, Baltimore County, State
~f Maryland, having made my Last Will and Testament dated March
2, 1971, do hereby make, publish and declare this to be a First
Codicil to my said Last Will and Testament.
I hereby revoke the provisions of paragraph LASTLY of
said Last Will and Testament, and substitute the following:
LASTLY: I hereby nominate, constitute and appoint my
wife, IVY BLANCHE RILL, to be the Personal Representative of %his
my Last Will and Testament; and in the event my wife should pre-
decease me or should she be unable or unwilling to serve as Per-
sonal Representative, then I nominate, constitute and appoint my
son, MORRIS E. RILL and my daughter, DORIS ANN DEL NEGRO, to be
the Personal Representatives of this my Will. I hereby annul and
revoke any and all other former Wills by me heretofore at any
time made, and ratify and confirm this and none other as and for
my Last Will and Testament.
I hereby ratify and confirm my said Last Will and Test-
ament except insofar as any part thereof has been revoked or
modified by any part of this First Codicil to my Last Will and
Testament.
IN TESTIMONY WHEREOF, I hereby subscribe my name and
day of ~ , in the year one
affix
my
seal,
this
thousand nine hundred and eighty-four.
Raymon~ J. Ril~
SIGNED, SEALED, PUBLISHED and DECLARED by Raymond J.
Rill, the above named Testator, as and for a First Codicil to his
Last Will and Testament, dated March 2, 1971, in the presence of
us, who, at his request, in his presence, and in the presence of
each other, have hereunto subscribed our names as witnesses there-
to.
-2-
BUREAU OF ZNDZVZDUAL TAXES
TAX DIVISION
INHERITANCE
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONgEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF ZNHERZTANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-lS~i7 EX AFP (Bl-I$)
CARL C RISCH ESQ
MARTSON ETAL ~,
10 E HIGH ST ~'"'
CARLZSLE PA 17015
DATE 09-09-2005
ESTATE OF RILL
DATE OF DEATH 05-01-2003
/~Z~E NUMBER 21 03-OqZ8
COUNTY CUMBERLAND
ACN 101
Amount Remitted
RAYMOND J
MAKE CHECK PAYABLE AND REM'rT PAYMENT TO:
REGI'STER OF gILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHER]:TANCE TAX APPRAISEMENT, ALLOgANCE OR
DZSALLOgANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF RILL RAYMOND J FILE NO. 21 03-0q18 ACN 101 DATE 09-09-2003
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Znterest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D}
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets
APPROVED DEDUCTZONS AND EXEMPTIONS:
9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10}
11. Tote1 Deductions
12. Nat Value of Tax Return
233~867.52
.00
78z165.56
.00
.00 NOTE: To insure proper
credit to your account,
submit the upper portion
.00 of this form with your
tax payment.
.00
(8)
23,583.77
15.
14.
NOTE:
312,033.08
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATZON OF ADDZTZONAL INTEREST.
(15) .00 X O0 = .00
(16) 287,3q9.31 X Oq5= 12,930.72
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= 12,930.72
AMOUNT PAZD
12,18q. 18
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ASSESSMENT OF TAX:
15. Amount of Line 1~ at Spousal rata
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
tAX CREDITS
PAYMENT RECETpT D1-SCOUNT
DATE NUNBER ZNTEREST/PEN PAZD (-)
07-31-2003 CD002858 6q6.5q
12,930.72
.00
.00
.00
( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT ZS RE{IUZRED.
IF TOTAL DUE IS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THZS FORM FOR INSTRUCTIONS.)
Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J) (15) . O0
Nat Value of Estate Subject to Tax (lq) 287,3q9
]:f an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
1,100.00
(11) 2~.&83.77
(12) 187,3q9.31
RESERVATION:
Estates of decadents dying on or before December 1Z, 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 Comaonmealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the tamful Class D (collateral) rata on any such future interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill tho requirements of Sect[on Il40 cf the Inheritance and Estate Tax Act, Act Z3 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Hot[ce and submit eJth your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF RILLS, 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-1513). Applications are available at the Office
of tho Register of Hills, any of the Z3 Revenue District Offices, or by calling tho specie1 Z~-hour
answering service for forms ordering: 1-800-56Z-Z050; services for taxpayers aith special hearing and / or
speaking needs: 1-80G-~47-30ZO iTT only).
Any party in interest not satisfied with tho appraisement, alloaance, or disallowance of deductions, or assessment
of tax (including discount or interest) as sheen on this Hot[ce must object within sixty (60) days of receipt cf
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171Ze-lOZ1, OR
--election to have the matter da[ermined at audit of tho 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 17128-0601
Phone (717) 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 (3) calendar months after the dacedent's death, a five percent (SZ) discount of
the tax paid is allowed.
The ISZ tax a~nastY non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after tho end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in tho the same tiaa per[od as you would appeal tho 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 tho date of payment. Taxes which became delinquent before January 1, 1982 bear interest at tho rate of
s[x (6Z) percent per annul calculated at a daily rate of .000164. Ail taxes which became delinquent on and after
January 1, 198Z w[11 bear interest at a rate ahich a[11 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 Dally Interest Daily Interest Daily
Year Rate Factor Yea.~r Rate Factor Yoa.~r Rate Factor
1982 ZOZ .0005q8 1987 97. .OOOZ47 1999 77. .00019Z
1983 16Z .000~38 1988-1991 XlZ .000301 2000 8Z .000219
1984 117. .000301 1992 9Z .000247 2001 9Z .000247
1985 13X .000356 1993-1994 7Z .O0019Z ZOOT 6Z .O0016q
1986 lOX .00027~ 1995-1998 97. .000Z47 ZOO3 5Z .000137
--Interest is calculated as follows:
I'NTEREST = BALANCE OF TAX UNPAI'D X NUNBER OF DAYS DBLTN~UENT X DATLY TNTBREST FACTOR
--Any Not[ce issued after the tax becomes delinquent will reflect an interest calculation to fifteen ilS) days
beyond the date of tho assessment. Xf payment is made after tho interest computation date shown on the
Notice, additional interest must be calculatmd.
/ I '!'
>
I", :.) '{..;..j
REGISTER OF WILLS OF CUMBERLAND COUNTY
STATUS REPORT UNDER RULE 6.12
(For Resident Decedents Dying After July 1, 1992)
Name of Decedent:
RAYMOND J. RILL
Date of Death:
May 1, 2003
File No.:
21-03-0418
Social Security No.:
214-16-0655
Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the following with respect
to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes x No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. I is Yes, state thefollowing:
a. Did the personal representative file a final account with the Court?
Yes No x
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c. Did the personal representative state an account informally to the parties in
interest?
Yes x No
d. Copies of receipts, releases joinders and approvals of formal or informal accounts
may be filed with the Cler 0 r. 'Court and may be attached to this report.
G"'\
Signature:
Name:
Address:
Date: April15,2005
"
Carl C. Risch, Esquire
MARTS ON DEARDORFF WILLIAMS & OTTO
Ten East High Street
Carlisle, P A 17013
(717) 243-3341
Counsel for personal representative
f':\FILES'}i?,A:T AFILE\EStA TES\l 0885.1 ,srep
vi