HomeMy WebLinkAbout10-26-11a
]0/11/2011 11:47 AM
~ ~: : IN THE COURT OF COMMON PLEAS
- _ -,-,
ESTATE OF :CUMBERLAND COUNTY, PEl~'LVA1~lA =
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CAROL ANN BYLER SHUMAKER, _ ~~ ~ ~ , -,
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A/K/A CAROL A SHUMAKER, _- (
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DECEASED : NO. 21-10-0962 -
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FAMILY SETTLEMENT AGREEMENT .
THIS FAMILY SETTLEMENT AGREEMENT (hereafter the "Agreement") is made
and entered into this ,•' G day of ~~`c..-~~,~f'r'' , 2011, by and between JUDY
OLEJNICZAK, as Executrix of the Estate of Carol Ann Byler Shumaker a/k/a Carol A.
Shumaker, Deceased (hereinafter referred to as "Executrix"), and JUDY OLEJNICZAK, as
specific legatee, (hereinafter referred to as "Legatee") and CLINTON RONALD SHUMAKER,
as residuary beneficiary of the said Estate (hereinafter referred to as the "Residuary Beneficiary").
WHEREAS, Carol Arm Byler Shumaker a/k/a Carol A. Shumaker of Shiremanstown,
Cumberland County, Pennsylvania, (hereinafter referred to as the "Decedent") died on June 30,
2010, leaving her Last Will dated March 15, 1999, which was admitted to probate by the Register
of Wills of Cumberland County, Pennsylvania on September 20, 2010 (a true and correct copy of
her Last Will and Testament is attached hereto as Exhibit "A"); and
WHEREAS, both Clinton Ronald Shumaker and Judy Olejniczak were appointed Co-
Executors of the Estate of Carol Ann Byler Shumaker a/k/a Carol A. Shumaker; and
WHEREAS, Clinton Ronald Shumaker renounced his position as Co-Executor on July 9,
2010 in favor of Judy Olejniczak (a true and correct copy of his Renunciation is attached hereto as
Exhibit "B"); and
WHEREAS, Judy Olejniczak has been duly appointed and is now serving as Executrix of
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the Estate of Carol Ann Byler Shumaker a/k/a Carol A. Shumaker, Deceased, and is also a specific
legatee under the terms of the Will of Carol Ann Byler Shumaker a/k/a Carol A. Shumaker; and
WHEREAS, Clinton Ronald Shumaker is the husband of the Decedent and is the
Residuary Beneficiary under the terms of the Will of Carol Ann Byler Shumaker a/k/a Carol A.
Shumaker; and
WHEREAS, the Grant of Letters Testamentary was advertised in Cumberland Law Journal
on October 15, 2010; October 22, 2010; and October 29, 2010, and in The Sentinel on December 4,
2010; December 11, 2010; and December 18, 2010, and
WHEREAS, each of the parties to this Agreement has been furnished with a complete
listing of the Estate assets, receipts, disbursements and distributions, all set forth on the
Pennsylvania Inheritance Tax Return; and
WHEREAS, the duties and responsibilities of the Executrix incident to the administration
of the Estate have been substantially completed; and
WHEREAS, it is the desire of the parties to this Agreement that final distribution of this
Estate be accomplished without a formal accounting by the Executrix to the Orphans' Court
Division of the Court of Common Pleas of Cumberland County, Pennsylvania, in order that
expense, delay and publicity maybe avoided.
NOW, THEREFORE, in accordance with their desire that the administration of the Estate
of Carol Ann Byler Shumaker a/k/a Carol A. Shumaker be terminated without the expense and
delay of a Court Accounting, the parties hereto, in consideration of the mutual covenants herein
expressed, and intending to be legally bound hereby, agree that:
2
1. From October 9, 2010, to the present, the Estate of Carol Ann Byler Shumaker a/k/a
Carol A. Shumaker is being represented by Smigel, Anderson & Sacks, LLP.
2. Article I of Decedent's Last Will and Testament directs the distribution of five (5)
of ersonalty, specifically, as follows: " (1) antique round diamond ring set in platinum; (2)
items p
and all
gold omega necklace; (3) diamond cluster pendant set in 14 karat yellow gold; (4) any
Waterford Crystal that I may own at the time of my death; and (5) any and all Lladro figurines that I
ma own at the time of my death to Judy Olejniczak." These items were appraised and valued for
Y
Pennsylvania Inheritance Tax purposes at Four thousand Eight Hundred and Ninety-Five.
($4,895.00) Dollars.
3. Judy Olejniczak, as the Legatee, acknowledges that she has received the specific
ms of ersonalty belonging to the Decedent and referenced in Article I of the Decedent's Last
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Will and Testament.
4. Articles III and N of Decedent's Last Will and Testament directs that Decedent's
band Clinton Ronald Shumaker, shall receive the remainder of Decedent's household furniture
hus ,
and tangible personal property and her residuary Estate.
5. The Pennsylvania Inheritance Tax Return was filed with the Cumberland County
Register of Wills on November 2, 2010, and is attached hereto as Exhibit "B".
6. The Notice of Inheritance Tax from the Pennsylvania Department of Revenue
accepting the Return as filed, dated January 10, 2011, is attached hereto as Exhibit "C".
5. There will be no Federal Estate taxes incurred by the Estate, and no money is being
withheld for this purpose.
3
6. Each of the parties to this Agreement acknowledges and agrees that the Executrix
will not file an Account or Petition for Distribution or secure a Decree of Distribution from any
Court having jurisdiction in the matter of the Estate of Carol Ann Byler Shumaker a/k/a Carol A.
Shumaker, Deceased. Each of the parties further acknowledges his or her right to compel. such
Account, Petition or Decree, and, based upon their consultation or opportunity for consultation with
their respective advisors, do hereby waive such rights.
7. The parties acknowledge that the husband and Residuary Beneficiary, Clinton
Ronald Shumaker, has paid the funeral and memorial luncheon expenses from his personal funds in
the total amount of Eight Thousand Two Hundred Forty ($8,240.00) Dollars. Clinton Ronald
Shumaker agrees that he will not seek reimbursement from the Estate for these expenses.
The parties acknowledge that the husband and Residuary Beneficiary, Clinton
Ronald Shumaker, has waived his right to receive the family exemption in the amount of Three
Thousand Five Hundred ($3,500.00) Dollars.
9. The parties acknowledge and agree that the Schedule of Distribution attached hereto
as Exhibit "D" is satisfactory and proper, and they accept distribution in accordance with its
provisions.
10. The Legatee and Residuary Beneficiary do hereby forever release and discharge the
Executrix from any and all claims and liabilities of any kind or nature whatsoever, arising from and
relating to her services or status as the Executrix of the Estate of Carol Ann Byler Shumaker a/k/a
Carol A. Shumaker.
11. The Executrix, the Legatee and the Residuary Beneficiary, individually and
4
collectively, hereby represent that they have disclosed to each other and to the Estate any and all
information that may or does have an impact on the administration of the Estate, including all
information regarding its assets and liabilities, and, further, the accountants and attorneys for the
Estate have relied on such information in the preparation of documents for and on behalf of the
Estate, including any federal, state or local tax returns reflecting any taxes due or to become due.
12. The parties, and each of them, hereby forever fully release, compromise, settle and
discharge any and all claims, demands, actions or causes of action, legal or equitable, absolute or
contingent, vested or hereafter to accrue, which any of them may have against any other party
hereto or against the Estate of Carol Ann Byler Shumaker a/k/a Carol A. Shumaker, Deceased, or
the Executrix hereof, or the law firm of Smigel, Anderson, & Sacks, LLP, by reason of any matter,
cause or thing growing out of or relating to any property or assets of said Estate, or growing out of
or relating to any act of the Executrix in her administration of said Estate, even if attributable to
negligence. The parties do further agree to indemnify and hold harmless said Judy Olejniczak,
Executrix, from any and all liability which may arise against the Estate from creditors or other
claimants.
13. It is the express intention of the parties that the legal effect intended by the
Agreement be the same in each and every respect as would be obtained had a Decree in Distribution
in the Estate been entered by the Orphans' Court Division of the Court of Common Pleas of
Cumberland County, Pennsylvania, which Decree has become final and unappealable.
14. Upon presentation of a valid claim of any creditor or upon receipt of any additional
valid expense of administration, the Residuary Beneficiary agrees to pay any such claim or expense.
15. The parties acknowledge that this Agreement shall be interpreted pursuant to and
governed by the laws of the Commonwealth of Pennsylvania and shall inure to the benefit of and be
binding upon the parties hereto, their personal representatives and Beneficiaries at law, as the case
maybe. The parties further agree that this Agreement shall be indexed and recorded in the estate
proceedings in the Orphans' Court Division of the Court of Common Pleas of Cumberland County,
Pennsylvania.
16. It is understood by the parties that in accordance with the fee arrangements with
counsel for the Estate, total fees and costs to date equal $4,582.00 for legal services rendered in
connection with the administration of the Estate. A reserve of Five Hundred ($500.00) Dollars has
been set aside for additional attorney fees.
17. The parties agree that any amounts remaining, after payment of attorney fees and
any miscellaneous expenses, if any, will be distributed to the Residuary Beneficiary, Clinton
Ronald Shumaker.
18. This Agreement maybe executed in any number of counterparts, each of which
shall be deemed to be an original as against any party whose signature appears thereon, and all of
which shall together constitute one and the same instrument.
19. This Agreement constitutes the entire agreement between the parties, and there are
no representations, warranties, covenants or obligations accept as set forth herein.
[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]
6
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IN WITNESS WHEREOF, and intending to be legally bound, the undersigned have
executed this Agreement as of the date first written above.
WITNESS:
dy Olej czak, E cutri
f~~/~---
udy O ~niczak, S cific L ga e of the
Estate of Carol Ann Byler umaker
a/k/a Carol A. Shumaker
Clinton Ronald Shumaker, Residuary
Beneficiary of the Estate of Carol Ann
Byler Shumaker a/k/a Carol A. Shumaker
By Alice Jane Long, his Agent
Clinton Ronald Shumaker, Residuary
Beneficiary of the Estate of Carol Ann
Byler Shumaker a/k/a Carol A. Shumaker
By Doris Carol Myers, his Agent
7
j
IN WITNESS WHEREOF, and intending to be legally bound, the undersigned have
executed this Agreement as of the date first written above.
WITNESS:
Judy Olejniczak, Executrix
Judy Olejniczak, Specific Legatee of the
Estate of Carol Ann Byler Shumaker
a/k/a Carol A. Shumaker
~a-a~ -~~
Clinton Ronald umaker, Residuary
Beneficiary of the Estate of Carol Ann
Byler Shumaker a/k/a Carol A. Shumaker
By Alice Jane Long, his Agent
Clinton Ronald Shumaker, Residuary
Beneficiary of the Estate of Carol Ann
Byler Shumaker a/k/a Carol A. Shumaker
By Doris Carol Myers, his Agent
7
IN WITNESS WHEREOF, and intending to be legally bound, the undersigned have
executed this Agreement as of the date first written above.
WITNESS:
Judy Olejniczak, Executrix
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Judy Olejniczak, Specific Legatee of the
Estate of Carol Ann Byler Shumaker
a/k/a Carol A. Shumaker
Clinton Ronald Shumaker, Residuary
Beneficiary of the Estate of Carol Ann
Byler Shumaker a/k/a Carol A. Shumaker
By Alice Jane Long, his Agent
Clinton Ronald Shumaker, Residuary
Beneficiary of the Estate of Carol Ann
Byler Shumaker a/k/a Carol A. Shumaker
By Doris Carol Myers, his Agent
7
EXHIBIT A
[WILL]
4762-2-5/Wi11iHDR/crs 3/11/97 3:34 PM
LAST WILL AND TESTAMENT
OF
CAROL ANN BYLER SHUMAKER
I, CAROL ANN BYLER SHUMAKER, presently of Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament hereby revoking all Wills and
Codicils previously made by me.
MARITAL STATUS
I declare that I am married to CLINTON RONALD SHUMAKER and that all
references in this Will to my husband are references to him.
CHILDREN
I declare I have no children born to me.
SPECIFIC BEQUESTS OF PERSONALTY
ARTICLE I
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I give to my friend, JUDY OLEJNICZAK, presently of Camp Hill, Pennsylvania, the
following items of personalty provided she survives me by thirty (30) days:
A, Anti'»P rn~_nd diamond ring set :__n_ platinum;
B. Gold Omega necklace;
C. Diamond cluster pendant set in 14 karat yellow gold;
i
D. Any and all Waterford Crystal that I may own at the time of my death.
E. Any and all Lladro figurines that I may own at the time of my death.
Should JUDY OLEJNICZAK fail to survive me by thirty (30) days or if I do not own such
personal property at the time of my death, then this gift shall lapse.
SPECIFIC MONETARY BEQUESTS
ARTICLE II
A. MIRIAM HUBBARD. If my husband predeceases me or dies simultaneously
with me, I give Three Thousand ($3,000.00) Dollars to my aunt, MIRIAM
HUBBARD, presently of Carlisle, Pennsylvania, provided she survives me by
thirty (30) days. If she does not survive me by thirty (30) days, then this gift shall
lapse.
B. MARTHA STRAINING. If my husband predeceases me or dies simultaneously
with me, then I give Five Thousand ($5,000.00) Dollars to my cousin,lVIARTHA
STRAINING, presently of Enola, Pennsylvania, provided she survives me by
thirty (30) days. If she does not survive me by thirty (30) days, then this gift shall
lapse.
Page 2 of 10 Pages
i
PERSONAL PROPERTY
ARTICLE III
I give the remainder of my household furnishings and tangible personal property not
otherwise disposed of in the preceding portions of this Will to my husband provided he survives
me by thirty (30) days. If my husband fails to survive me by thirty (30) days, then I give the
remainder of my household furnishings and tangible personal property not otherwise disposed of
in the preceding portions of this Will to the following persons to be divided among them as they
aze able to agree: ALICE JANE LONG, presently of Summerdale, Pennsylvania; DORIS
CAROL MYERS, presently of Georgetown, Massachusetts; BARBARA FEESER, presently
of Camp Hill, Pennsylvania; JUDY OLEJNICZAK; and BARBARA ZIMMERMAN,
presently of Lititz, Pennsylvania. If they aze unable to agree, then I direct that such property and
furnishings be sold and the proceeds added to my residuary estate.
RESIDUE
ARTICLE IV
I give the rest, residue and remainder of my estate to my husband provided he survives
me by thirty (30) days. Should my husband fail to survive me by thirty (30) days, then I give the
rest, residue and remainder of my property as follows:
A. Seventy-five (75%) percent to my husband's sisters, ALICE JANE LONG and
DORIS CAROL MYERS, in equal shares, per capita.
ii. Twenty-nve (2~ o) percent to be divided and disiributed in eduai slim°es, pei
capita, to the following beneficiaries:
DONNA BLUMBERG, presently of Austin, Texas;
Page 3 of 10 Pages
II
2. NANCY BRADBERRY, presently of Villanova, Pennsylvania;
3. SUSAN CRAWFORD, presently of Glen Moore, Pennsylvania;
4. LORI ANN HAYDU, presently of Decatur, Georgia;
5. BARBARA FEESER, presently of Camp Hill, Pennsylvania;
6. PHYLLIS LEONARD, presently of Duncannon, Pennsylvania;
7. DORA LONG, presently of Carlisle, Pennsylvania;
8. TODD OLEJNICZAK, presently of Camp Hill, Pennsylvania;
9. BONNIE PORTZLINE, presently of Gettysburg, Pennsylvania;
10. CHRIST EVANGELICAL CHURCH, Harrisburg, Pennsylvania; and
11. WORLD'S CHILDREN, INC., headquartered in Winter Haven, Florida.
EXECUTOR
ARTICLE V
A. Appointment. I appoint my husband, CLINTON RONALD SHUMAKER, and
my friend, JiTDY OLE,TNICZAK, as the Co-Executors of this Will. In the event
one of them is unable or unwilling to act, then the remaining Co-Executor shall
serve as the sole Executor.
B. Bond. No bond or other security shall be required of any Executor or Executrix
appointed in this Will.
C. Compensation. The Executor or Executrix shall not receive compensation for
services performed.
Page 4 of 10 Pages
EXECUTOR POWERS
ARTICLE VI
I give my Co-Executors in addition to and not in limitation of the powers given by law or
by other provisions of this Will, the following powers with respect to settlement of my estate, to
be exercised from time to time in the discretion of my Co-Executors without further order or
license of the Register of Wills or of any court:
A. To retain any property, pending distribution hereunder, to invest in or
purchase any property without restriction to legal investments for
fiduciaries, to distribute property in kind, to compromise claims, and to
sell any property at public or private sale;
B. To hold shares of stock or other securities in nominee registration form,
including that of a clearing corporation or depository, or in book entry
form or unregistered or in such other form as will pass by delivery;
C. To engage in litigation and compromise, arbitrate or abandon claims;
D. To make distributions in cash, or in kind at current values, or partly in
each, allocating specific assets to particular distributees on a non-pro rata
basis, and for such purposes to make reasonable determinations of current
values;
E. To make elections, decisions, concessions and settlements in connection
with all income, estate, inheritance, gift or other tax returns and the
payment of such taxes, without obligation to adjust the distributive share
of income or principal of any person affected thereby;
Page 5 of 10 Pages
F. To borrow money from any person including any fiduciary acting
hereunder, and to mortgage or pledge any real or personal property;
G. To manage, control, repair and improve all estate property;
H. To procure and carry at the expense of the estate, insurance of the kinds,
forms and amounts deemed advisable by the Co-Executors to protect the
estate and the Co-Executors against any hazard;
I. To employ any attorney, investment adviser, accountant, broker, tax
specialist or any other agent deemed necessary in the discretion of the Co-
Executors; and to pay from the estate reasonable compensation for all
services performed by any of them;
J. To conduct alone or with others any business in which I am engaged or in
which I have an interest at my death, with all the powers of any owner
with respect thereto, including the power to delegate discretionary duties
to others, to invest other property held hereunder in such business and to
organize a partnership or corporation to carry on such business;
K. To do all the acts, to take all the proceedings, and to exercise all the rights,
powers and privileges which an absolute owner of the property would
have, subject always to the discharge of its fiduciary obligations; the
enumeration of certain powers in this Will shall not limit the general or
implied powers of the Co-Executors; the Co-Executors shall have all
additional powers that may now or hereafter be conferred on the Co-
Executors by law or that may be necessary to enable the Co-Executors to
Page 6 of 10 Pages
administer the provisions of this Will, subject to any limitations specified
in this Will.
NO ALIENATION
ARTICLE VII
No interest of any beneficiary under this Will or any codicil hereto shall be subject to
anticipation or voluntary or involuntary alienation.
SIMULTANEOUS WILLS
ARTICLE VIII
My husband and I are executing Wills at approximately the same time in which each of
us is the primary beneficiary of the Will of the other. These Wills are not executed because of
any agreement between my husband and myself. Either Will maybe revoked at any time at the
sole discretion of the maker thereof.
NO CONTEST
ARTICLE IX
If any beneficiary or remainderman under this Will in any manner, directly or indirectly,
contests or attacks this Will or any of its provisions, any share or interest in my estate or in the
estate of the Trust given to that contesting beneficiary or remainderman under this Will is
revoked and shall be disposed of in the same manner provided herein as if that contesting
beneficiary or remainderman had predeceased me without issue.
Page 7 of 10 Pages
LEGALITY OF ARTICLES
ARTICLE X
If any provision of this Will or of any codicil thereto is held to be inoperative, invalid or
illegal, it is my intention that all of the remaining provisions thereof shall continue to be fully
operative and effective so far as it is possible and reasonable.
TAXES
ARTICLE XI
All estate, inheritance and succession taxes, together with any interest and penalties
thereon, payable as a result of my death and imposed with respect to any property, whether or
not disposed of by this Will, shall be paid out of the residue of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my
Last Will and Testament, consisting often (10) typewritten pages, including this attestation
clause, to be executed, declared and published this ' ` i ~' ~` day of ~~ ? .E ~ ~ ~ ' , 1999,
at 2917 North Front Street, Harrisburg, Pennsylvania.
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CAROL ANN BYLER ~S~$UMAKER
Page 8 of 10 Pages
Signed, sealed, published and declared by the above named CAROL ANN BYLER
SHUMAKER, Testatrix, as and for her Last Will, in the presence of us and each of us, who, at
her request and in her presence and in the presence of each other, have hereunto subscribed our
names as witnesses thereto the day and year last above written.
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Page 9 of 10 Pages
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
;~~
1999.
witnesses, whose names are signed to the attached or foregoing instrument, being
sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the
instrument as her Last Will; that the Testatrix signed willingly and executed it as her free and
voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and
sight of the Testatrix signed the Will as a witness and that to the best of his or her knowledge the
Testatrix was at that time eighteen (1$} years of age or older, of sound mind and under no
constraint or undue influence.
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CAROL ANl'~ BYLER SHITMAKER Witness
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Subscribed, sworn to and acknowledged before me by CAROL ANN BYLER
SHUMAKER, the Testatrix, and subscribed and sworn to before me by
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and
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Ngtary Public
(SEAL)
Page 10 of 10 Pages
We, CAROL ANN BYLER SHUMAKER, the Testatrix, and
EXHIBIT B
[PA INHERITANCE TAX RETURN]
1505610101
REV-1500 Ex`°1.1°' ~`
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
of a,~E«.o~«~~E«~E County Code Year File Number
Bureau of Individual Taxes ~~ INHERITANCE TAX RETURN
PO BOX 280601 RESIDENT DECEDENT
Harrisburg PA 1~i28-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
192-30-2061 ' 06/30/2010 06/27/1938
Decedent's Last Name Suffix Decedent's First Name MI
Shumaker Carol A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
.Shumaker Clinton R
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
(~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death
prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust D 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
Heather D. Royer, Esq. (717) 234-2~1
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REGISTE ILLS USE~LY -~
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First line of address ~ ~ ~ ~ -- -
4431 North Front Street ~ ~ ~-~<J r
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Second line of address .
rte. r.., ~u,.w e.,.... _ -
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CJ3
Third Floor
City or Post Office DATE FILED ~
State ZIP Code
Harrisburg PA 17110
Correspondent's e-mail address: hroyefa~SaSIIp.COm
Under penalties of perjury, I declare that I have examined this return, includin g accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
URE OF PER SPONSIBLE FOR FILING RETURN DATE
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RESS .,,
3807 dell ws Drive, mp Hi- , A 17011
SIGN,hTU E OF PREP ` R OTHkR THAN REPRESENTATIVE a DATA
le i
4431 N. Front St., 3rd FlcsQr,..J~drrisburg, PA 17110
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610101 1505610101
15056101D5
REV-1500 EX Decedent's Social Security Number
192-30-2061
Decedent's Name:
RECAPITULATION
1. Real Estate (Schedule A) ............................................. 1.
2. Stocks and Bonds (Schedule B) ....................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4, Mortgages and Notes Receivable (Schedule D) ........................... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 12,799.59
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7.
9 ) .............................
8. Total Gross Assets (total Lines 1 throw h 7 8. 12,799.50
9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9.
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10.
11. Total Deductions (total Lines 9 and 10) ................................. 11.
12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ................... ..... 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ................... ..... 14.
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0 0 15.
16. Amount of Line 14 taxable
at lineal rate X .0 _ 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. TAX DUE .................................................... .....19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
16,075.50
1, 053.12
17,128.62
O
Side 2
1505610105 1505610105 J
REV-1500 EX Page 3
n,......J...,~~c !`~,mnlnto Arlrirocc•
File Number
DECEDENT'S NAME
Carol Ann Byler Shumaker a/k/a Carol A. Shumaker
STREET ADDRESS
324 Somerset Drive
CITY STATE
PA ZAP
17011
Shiremanstown
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments -.
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, 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.
Make check payable to: REGISTER OF WILLS, AGENT.
(3)
(4)
(5)
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 :.................................................................................... ...... ^ ^X
b. retain the right to designate who shall use the property transferred or its income : ...................................... ...... ^
c. retain a reversionary interest; or .................................................................................................................... ...... ^ 0
d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ........................................................................................................ ...... ^ ^K
3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ........ ...... ^
4. Did decedent own an individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? .................................................................................................................. ...... ^ X^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is
3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[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 21 years of age or younger at death to or for the use of a natural parent, an
adoptive narent or z steeparent of the child is 0 percent f72 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 percent, 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 percent [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.
Total Credits (A + B) (2)
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Carol Ann Byler Shumaker a/k/a Carol A. Shumaker
Include the proceeds of litigation and the date the proceeds were received by the estate.
nu ...,..s.n, inintlv_nwnad with rinht of survivor5hio must be disclosed on Schedule F.
FILE NUMBER
2010-00962
(If more space is needed, insert additional sheets of the same size)
REV-lSll EX+ !10-D4)
' ~ pennsylvania
#..~! DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Carol Ann Bvler Shumaker a/k/a Carol A. Shumaker 2010-00962
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Richardson Funeral Home, Inc. 6,329.84
2. West Shore Country Club -Memorial Luncheon 1,910.16
B.
1.
z
3
4.
5.
6.
~.
s.
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
Clty - _------ --
Year(s) Commission Paid:
4,000.00
Attorney Fees:
3,500.00
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation,)
Claimant Clinton Ronald Shumaker _____.___ - ______.._ -___-
Street Address 325 Wesley Dr., Apt. 3117 _.____._ __ ____ _
city Mechanicsburg state _ PA ztP 17055
Relationship of claimant to Decedent mouse "`Moved to_~artment after death of spouse_.,
Probate Fees: 120.50
Accountant Fees:
Tax Return Preparer Fees:
S. Brian Magaro, Appraiser - re: Appraisal 185.00
Filing fee - PA Inheritance Tax Return & Inventory 30.00
State ___ ZIP
TOTAL (Also enter on Line 9, Recapitulation) $ 16,075.50
If more space is needed, use additional sheets of paper of the same size.
RtiV-1512 Ek+ (12-08)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF FILE NUMBER
Carol Ann Byler Shumaker a/k/a Carol A. Shumaker 2010-00962 _
~____....w... ;........ea ti„ rtio do~oA,.~r ~r~~~ r~ death that remained unpaid at the date of death, including unreimbursed medical expenses,
If more space is needed, insert additional sheets of the same size.
R'~V-1513 EX+ (01-10)
~ pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE ]
BENEFICIARIES
ESTATE OF:
Carol Ann Byler Shumaker a/k/a Carol A. Shumaker RELATIONSHIP TO DECEDENT
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s)
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2),]
1. Clinton Ronald Shumaker, 326 Wesley Dr., Apt. 3117, Mechanicsburg, PA Spouse
FILE NUMBER:
2010-00962
AMOUNT OR SNARE
OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1
100
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $
If more space is needed, use additional sheets of paper of the same size.
II ~ 4762-2-5/Will/HDR/crs 3/1 I/9~ 3:34 P
LAST WILL AND TESTAMENT
OF
CAROL ANN BYLER SFIUMAKER
I, CAROL ANN BYLER SHUMAKER, presently of Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament hereby revoking all Wills and
Codicils previously made by me.
MARITAL STATUS
I declare that I am married to CLINTON RONALD SHUMAI~R and that all
references in this Will to my husband are references to him.
n
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CHILDREN
~ ~ ~
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I declare I have no children born to me ° «~~ ~ `-~
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,
SPECIFIC BEQUESTS OF PERSONALTY
ARTICLE I
I give to my friend, JUDY OLEJNICZAK, presently of Camp Hill, Pennsylvania, the
following items of personalty provided she survives me by thirty (30) days:
A• Antique round diamond rin>~ sPt ;-, ntat;n„m-
B. Gold Omega necklace;
C. Diamond cluster pendant set in 14 karat yellow gold;
D. Any and all Waterford Crystal that I may own at the time of my death.
E. Any and all Lladro figurines that I may own at the time of my death.
Should JiTDY OLEJNICZAK fail to survive me by thirty (30) days or if I do not own such
personal property at the time of my death, then this gift shall lapse.
SPECIFIC MONETARY BEQUESTS
ARTICLE II
A. MIRIAM HUBBARD. If my husband predeceases me or dies simultaneously
with me, I give Three Thousand ($3,000.00) Dollars to my aunt, NIIRIAM
HUBBARD, presently of Carlisle, Pennsylvania, provided she survives me by
thirty (30) days. If she does not survive me by thirty (30) days, then this gift shall
lapse.
B. MARTHA STRAINING. If my husband predeceases me or dies simultaneously
with me, then I give Five Thousand ($5,000.00) Dollars to my cousin, MARTHA
STRAINING, presently of Enola, Pennsylvania, provided she survives me by
thirty (30) days. If she does not survive me by thirty (30) days, then this gift shall
lapse.
Page 2 of 10 Pages
PERSONAL PROPERTY
ARTICLE III
I give the remainder of my household furnishings and tangible personal property not
otherwise disposed of in the preceding portions of this Will to my husband provided he survives
me by thirty (30) days. If my husband fails to survive me by thirty (30) days, then I give the
remainder of my household furnishings and tangible personal property not otherwise disposed of
in the preceding portions of this Will to the following persons to be divided among them as they
are able to agree: ALICE JANE LONG, presently of Summerdale, Pennsylvania; DORIS
CAROL NIYERS, presently of Georgetown, Massachusetts; BARBARA FEESER, presently
of Camp Hill, Pennsylvania; JUDY OLEJIVICZAK; and BARBARA ZIMMERMAN,
presently of Lititz, Pennsylvania. If they are unable to agree, then I direct that such property and
furnishings be sold and the proceeds added to my residuary estate.
RESIDUE
ARTICLE IV
I give the rest, residue and remainder of my estate to my husband provided he survives
me by thirty (30) days. Should my husband fail to survive me by thirty (30) days, then I give the
rest, residue and remainder of my property as follows:
A. Seventy-five (75%) percent to my husband's sisters, ALICE SANE LONG and
DORIS CAROL 1VIYERS, in equal shares, per capita.
B. Twenty-five (25°10) percent to be divided and distributed in equal shares, per
capita, to the following beneficiaries:
DONNA BLUMBERG, presently of Austin, Texas;
Page 3 of 10 Pages
2. NANCY BRADBERRY, presently of Villanova, Pennsylvania;
3. SUSAN CRAWFORD, presently of Glen Moore, Pennsylvania;
4. LORI ANN HAYDU, presently of Decatur, Georgia;
5. BARBARA FEESER, presently of Camp Hill, Pennsylvania;
6. PHYLLIS LEONARD, presently of Duncannon, Pennsylvania;
7. DORA LONG, presently of Carlisle, Pennsylvania;
8. TODD OLEJNICZAK, presently of Camp Hill, Pennsylvania;
9. BONNIE PORTZLINE, presently of Gettysburg, Pennsylvania;
10. CHRIST EVANGELICAL CHURCH, Harrisburg, Pennsylvania; and
11. WORLD'S CHILDREN, INC., headquartered in Winter Haven, Florida.
EXECUTOR
ARTICLE V
A. Anpoi~ ntment• I appoint my husband, CLINTON RONALD SHUMAKER, and
my friend, JUDY OLEJhlICZAK, as the Co-Executors of this Will. In the event
one of them is unable or unwilling to act, then the remaining Co-Executor shall
serve as the sole Executor.
B. Bond. No bond or other security shall be required of any Executor or Executrix
appointed in this Will.
C, Cor.:nPnsatic-n~ The Executor or Executrix shall not receive compensation for
services performed.
Page 4 of 10 Pages
EXECUTOR POWERS
ARTICLE VI
I give my Co-Executors in addition to and not in limitation of the powers given by law or
by other provisions of this Will, the following powers with respect to settlement of my estate, to
be exercised from time to time in the discretion of my Co-Executors without further order or
license of the Register of Wills or of any court:
A. To retain any property, pending distribution hereunder, to invest in or
purchase any property without restriction to legal investments for
fiduciaries, to distribute property in kind, to compromise claims, and to
sell any property at public or private sale;
g. To hold shares of stock or other securities in nominee registration form,
including that of a clearing corporation or depository, or in book entry
form or unregistered or in such other form as will pass by delivery;
C. To engage in litigation and compromise, arbitrate or abandon claims;
D, To make distributions in cash, or in kind at current values, or partly in
each, allocating specific assets to particular distributees on a non-pro rata
basis, and for such purposes to make reasonable determinations of current
values;
E. To make elections, decisions, concessions and settlements in connection
with all income, estate, inheritance,. gift or other tax returns and the
payment of such taxes, without obligation to adjust the distributive share
of income or principal of any person affected thereby;
Page 5 of 10 Pages
g, To borrow money from any person including any fiduciary acting
hereunder, and to mortgage or pledge any real or personal property;
G. To manage, control, repair and improve all estate property;
H, To procure and carry at the expense of the estate, insurance of the kinds,
forms and amounts deemed advisable by the Co-Executors to protect the
estate and the Co-Executors against any hazard;
I. To employ any attorney, investment adviser, accountant, broker, tax
specialist or any other agent deemed necessary in the discretion of the Co-
Executors; and to pay from the estate reasonable compensation for all
services performed by any of them;
J, To conduct alone or with others any business in which I am engaged or in
which I have an interest at my death, with all the powers of any owner
with respect thereto, including the power to delegate discretionary duties
to others, to invest other property held hereunder in such business and to
organize a partnership or corporation to carry on such business;
It. To do all the acts, to take all the proceedings, and to exercise all the rights,
powers and privileges which an absolute owner of the property would
have, subject always to the discharge of its fiduciary obligations; the
enumeration of certain powers in this Will shall not limit the general or
implied powers of the Co-Executors; the Co-Executors shall have all
additional powers that may now or hereafter be conferred on the Co-
Executors by law or that maybe necessary to enable the Co-Executors to
Page 6 of 10 Pages
.n
administer the provisions of this Will, subject to any limitations specified
in this Will.
NO ALIENATION
ARTICLE VII
No interest of any beneficiary under this Will or any codicil hereto shall be subject to
anticipation or voluntary or involuntary alienation.
SIlVIULTANEOUS WILLS
ARTICLE VIII
My husband and I are executing Wills at approximately the same time in which each of
us is the primary beneficiary of the Will of the other. These Wills are not executed because of
any agreement between my husband and myself. Either Will maybe revoked at any time at the
sole discretion of the maker thereof.
NO CONTEST
ARTICLE IX
If any beneficiary or remainderman under this Will in any manner, directly or indirectly,
contests or attacks this Will or any of its provisions, any share or interest in my estate or in the
°state of the Trust given to that contesting beneficiary or remaindernian under this Will is
revoked and shall be disposed of in the same manner provided herein as if that contesting
beneficiary or remainderman had predeceased me without issue.
Page 7 of IO Pages
LEGALITY OF ARTICLES
ARTICLE X
If any provision of this Will or of any codicil thereto is held to be inoperative, invalid or
illegal, it is my intention that all of the remaining provisions thereof shall continue to be fully
operative and effective so far as it is possible and reasonable.
TAXES
ARTICLE XI
All estate, inheritance and succession taxes, together with any interest and penalties
thereon, payable as a result of my death and imposed with respect to any property, whether or
not disposed of by this Will, shall be paid out of the residue of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my
Last Will and Testament, consisting of ten (10) typewritten pages, including this attestation
1'~ . ' .' ~ ~ J, 1999,
clause, to be executed, declared and published this i 1 ' day of ~~:'~ ii % '' ,.'~ ,
at 2917 North Front Street, Harrisburg, Pennsylvania.
1'?~i t (,C ~i ~' ~~`? !1i l~l 1` %~ 1,~ t,,~ r ,' ~~ L'~l ~'~.~'.~'c.~(.E~L)
1 '
~ ' 4 r
CAROL ANN BYLER ~~HUMAKER
Page 8 of 10 Pages
Signed, sealed, published and declared by the above named CAROL ANN BYLER
SB[t7MA.KER, Testatrix, as and for her Last Will, in the presence of us and each of us, who, at
her request and in her presence and in the presence of each other, have hereunto subscribed our
names as witnesses thereto the day and year last above written.
i ~ ~~~
'(~~ ~.;~-~~~~'-~~1~.-~ ~J~ ~~ ~ `~:~~.~'-. ~ Residing at
,~
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~~~ ; ~'i; ~~ l:'~)i ~~-,~ ~ ~.? 4.~ ~• ~'~-% Residing at
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~l~~' ~° ~ --~~ ll~ ~~-y~~-~ Residing at
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Page 9 of 10 Pages
COMMONWEAL-TH OF PENNSYLVANIA .
SS.
COUNTY OF DAUPHIN
witnesses, whose names are signed to the attached or foregoing instrument, being
sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the
instrument as her Last Will; that the Testatrix signed willingly and executed it as her free and
voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and
sight of the Testatrix signed the Will as a witness and that to the best of his or her knowledge the
Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no
constraint or undue influence.
CAROL ANI~ BYLER SHITMAKER Witness
~~~ ~~. 1/ ( C,~~ t ~! ` \ ~~?/ ~~1 ' 1 ~ l ~ ~ ~ ~~t `~/ 1. '~ 1 / i Sri i~~ L,
,~ U~:
Witness ;,~ Witness ~` ,; ;'
1.%
Subscribed, sworn to and acknowledged before me by CAROL ANN BYLER
SHUMAKER, the Testatrix, and subscribed and sworn to before me by
and
t
~,
witnesses, this I `~ ~~~` day of
1999.
,~
,. ~ r,`
N,q~ary Public ,~
(SEAL)
Page 10 of 10 Pages
We, CAROL ANN BYLER SgUMAI~R, the Testatrix, and
'METRO
BANK
3801 Parton Street
Harrisburg • PA • 17111
mymetrobank.com
888.937.0004
Smigel, Anderson & Sacks
4431 N Front St
Harrisburg PA 17110
RE: Estate of: Carol Ann Byler Shumaker
Tax Identification Number: 192-30-2061
Date of Death: June 30, 2010
To Whom It May Concern:
.,. U ~ ~~
r" L~ ~-~- ~-~~
October 5, 2010
This letter is in reference to decedent account information you requested for the
individual listed above.
We are able to provide the following:
Account Type: Checking (Individual)
Account Number: 538221516
Date Opened: January 6, 2009
Primary Owner: Carol A. Shumaker
Date of Death Balance: $7,904.59
Please feel free to contact me at (717) 412-6105 if I may be of further assistance..
Sincerely,
,: ;~
~..
Cindy Shultz ~'~
Support Associate/Deposit Services
Metro Bank
S. Brian Magaro
Auctioneer/ Appraiser
608 Magaro Road
Enola, Pennsylvania 17025-1912
717-732-7940, email: magaroauction@aol.com
APPRAISAL REPORT OF PERSONAL PROPERTY
FOR:
Estate of Carol Ann Byler Shumaker
324 Somerset Drive, Shiremanstown, PA 17011
Requested by
Doris Myers
Smigel, Anderson & Sacks, I,LP
To:
Joanne Bradley
c/o
Smigel, Anderson & Sacks
River Chase Office Center
4431 North Front Street
Harrisburg, PA 17110
For the purpose of establishing
Fair Market Value
as of
A„~>>st 2~ X010
b" ~
Appraisal conducted by:
S. Brian Magaro, Auctioneer/Appraiser
. ~~
S. Brian Magaro
Auctioneer/ Appraiser
608 Magaro Road
Enola, Pennsylvania 17025-1912
717-732-7940, email: magaroauction@aol.com
LLARDO Porcelain Figurines
27 pieces total
$1,815.00
Waterford Crystal $1,620.00
46 pieces total (over all good condition w/ some minor handling/use marks)
Round Diamond Ring set in Platinum $ 480.00
(wear noted on setting)
Omega Necklace, gold $ 460.00
(minor flaws noted on necklace}
Gold Pendent w/ Diamond Cluster $ 520.00
(wear noted around setting)
Total $4,895.00
S. Brian Magaro
Auctioneer/ Appraiser
608 Magaro Road
Enola, Pennsylvania 17025-1912
717-732-7940, email: magaroauction@aol.com
ASSUMPTIONS AND LIMITING CONDITIONS
Fair Market Value
The term Fair Market Value" as used in this report is defined as follows: The highest
price estimated in terms of money which the property will bring in a competitive and open
market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently
and knowledgeably, and assuming the price is not affected by undue stimulus.
This appraisal is based upon the following assumptions, limitations and conditions:
1. The information contained in this report is gathered from sources considered reliable
and from personal examination.
2. No responsibility is assumed for matters legal in nature, including but not limited to:
representation of others of value, authenticity, condition, origin, or provenance of an item
appraised.
3. The appraiser assumes that a normal and careful examination of the property was
sufficient to determine its quality and condition and that no extraordinary examination
procedures would be utilized unless specifically requested and the expenditure of funds therefore
authorized.
4. Court Attendance -The appraiser's court attendance and giving of expert testimony are
not included as part of this report.
The undersigned hereby certifies:
1. That he/she has no interest now, heretofore, or contemplated in the future in the
property covered by this appraisal.
2. That to the best of my knowledge and belief, all statements and information included
in this appraisal are true and based upon objective findings and that no pertinent information has
been knowingly withheld or deleted in this respect.
3. That neither the employment to make this appraisal nor compensation for doing so is
contingent upon the value of the property.
Even though it is my firm belief as the appraiser that the information furnished in this
appraisal report and the conclusion drawn from this information are true and correct, they are not
guaranteed.
Respectfully submitted,
S. Brian Magaro
Auctioneer !Appraiser
IL
,~
EXHIBIT C
[NOTICE OF INHERITANCE TAX RETURN]
10
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIYISION
PO BOX 280601
HARRISBURG PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
(- ~ wu
ji_' , „__
HEATHER D ROYER ESQ
3RD FLOOR
4431 N FRONT ESQ
HBG PA 17110
cl) .00
cz) .00
c3) .00
t4) .00
c5) 12, 799.59
c6) .00
c7) .00
CUT ALONG THIS LINE _ ~ __RETAIN_LOWER_PORTION_FOR_YOUR-RECORDS_ ~ ___________________
REV-1547 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: SHUMAKER CAROL AFILE N0.:21 10-0962 ACN: 101 DATE: 01-10-2011
TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable [Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
r
Pennsylvania , ° ~
DEPARTMENT OF REVENUE -`
REV-1547 EX AFP (12-10)
NOTE: To ensure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
~B) 12,799.50
c9) 16.075.50
clo) 1,053.12
17, 128.62
11. Total Deductions C11) 12-
329
4
12. Net Value of Tax Return C12) .
,
00
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .
(14) 4,329.12-
14. Net Value of Estate Subject to Tax
NOTE: If 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.
ASSESSMENT OF TAX:
00
00 =
00
15. Amount of Line 14 at Spousal rate (15) .
X .
16. Amount of Line 14 taxable at Lineal/Class A rate C16) .00 x 04 5 = .00
17. Amount of Line 14 at Sibling rate C17) .00 X 12 = .00
l/Class B rate
t (18) .00 X 15 = .00
18. Amount of Line 14 taxable at era
Colla
(19)= .0 0
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT I DISCOUNT C+) I AMOUNT PAID
NUMBER °REST/PEN PAID !-)
i DATE I I ~"'~ I __ I
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
DATE 01-10-2011
ESTATE OF SHUMAKER CAROL A
DATE OF DEATH 06-30-2010
FILE NUMBER 21 10-0962
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 03-11-2011
(See reverse side under Objections )
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TD:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
EXHIBIT D
[SCHEDULE OF DISTRIBUTION]
11
fl
.'
SCHEDULE OF DISTRIBUTION
ASSETS
ESTATE OF CAROL ANN BYLER SHUMAKER
a/k/a CAROL A. SHUMAKER
ESTATE CHECKING ACCOUNT
METRO BANK #2832464770
PAYEE PAYOR DESCRIPTION AMOUNT DATE
OF
DEPOSIT
Carol Ann Byler
Shumaker Metro Bank Balance in individual account $7,907.58 9/30/10
Carol A. Shumaker Dauphin
De osit Bank Travelers Check $ 50.00 10/31/10
Carol A. Shumaker Dauphin
De osit Bank Travelers Check $ 50.00 10/31/10
Carol A. Shumaker TD Bank Refund for American
Collectors Insurance $ 80.34 10/31/10
TOTAL: $8,087.92
HOUSEHOLD FURNITURE AND FURNISHINGS
AND TANGIBLE PERSONAL PROPERTY
(1) Antique round diamond ring set in platinum
(2) Gold omega necklace
(3) Diamond cluster pendant set in 14 karat yellow gold
(4) Any and all Waterford Crystal
(5) Any and all Lladro figurines
TOTAL VALUE OF HOUSEHOLD FURNITURE AND
FURNISHINGS AND TANGIBLE PERSONAL PROPERTY: $ 4,895.00
12
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DEBTS AND EXPENSES
ESTATE OF CAROL ANN BYLER SHUMAKER
A/K/A CAROL A. SHUMAKER
ESTATE CHECKING ACCOUNT
METRO BANK #2832464770
CHECK # DATE PAID TO WHOM PAID REASON FOR AMOUNT
PAYMENT PAID
0684 10/20/10 Judy Olejniczak Reimbursement for $ 120.50
robate fees
0685 10/20/10 S. Brian Ma aro A raisal $ 185.00
0686 10/20/10 Cumberland County Filing fee- $ 30.00
ROW Pennsylvania
Inheritance Tax
Return & Invento
0687 10/20/10 Smigel, Anderson & Attorney fees $ 3,305.00
Sacks
0688 11/22/10 Cumberland Law Legal advertisement $ 75,00
Journal
0676 11/22/10 The Sentinel Le al advertisement $ 198.16
0677 03/08/11 Smigel, Anderson & Attorney fees $ 842.00
Sacks
0674 10/ 11 / 11 Smigel, Anderson & Attorney fees $ 43 5.00
Sacks
TOTAL $ 5,190.66
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SUMMARY OF ACCOUNT
FOR DISTRIBUTION
GROSS Liquid Assets of Estate:
Metro Bank Estate checking account $ 8,087.92
Household furnishings and furniture and
tangible personal property $ 4,895.00
TOTAL GROSS ASSETS OF ESTATE: $ 12 982.92
LESS debts and expenses of the Estate to date: - $ 5,190.66
LESS advance distribution of specific gift of
Certain household furnishings and furniture
and tangible personal property to Judy Olejniczak: - $ 4,895.00
TOTAL DEBTS AND ADVANCE DISTRIBUTION
OF SPECIFIC GIFT TO JUDY OLEJNICZAK: $ 10,085.66
BALANCE OF GROSS ASSETS OF ESTATE
FOR DISTRIBUTION: $ 2,897.26
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PROPOSED DISTRIBUTION
TO RESIDUARY BENEFICIARY
BALANCE FOR DISTRIBUTION:
Less Reserve for Attorney fees and costs:
BALANCE FOR DISTRIBUTION:
CLINTON RONALD SHUMAKER
$ 2,897.26
$ 500.00
S 2,97.26
$ 2,397.26
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