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HomeMy WebLinkAbout03-0507Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of KENNETH A. PIPHER~ 5r'. No. _r~ ~ -- ~ '~ -- ~:::::~"'7 also known as Petitioner(s), who is/are 18 years of age or older, apply(ies) for: , Deceased Social Security No. 180099508 (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut [] Decedent, dated and codicil(s) dated named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.ta.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name KENNETH A. PIPHER, JR. Relationship Residence 38 BOWMAN DRIVE GREENWICH, CT. 06831 (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in CUMBERLAND County, Pennsylvania, with his/her last family or principal residence at 304 EAST PORTLAND STREET, MECHANICSBURG, PA 17055 Decedent, then 89 Decedent at death owned property with estimated values as follows: (Location) (if domiciled in PA) All personal property ......................................... $ (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania Total Real Estate situated as follows: ..................................................................................................................... $- 304 EAST PORTLAND STREET, MECHANICSBURG, PA 17055 (list street, number and municipality) years of age, died AUGUST 6 ,2002 , at HAVEN HEALTH CARE, GREENWICH, CT. 5,354.00 5,354.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence MONICA D. ZERCHER cio REA___~GER & ADLER, P.C. 2331 MA..__.~RKET STREET CAMP HILL, PA 17011 RW-7 ~ Oath of Personal Representative Commonwealth of Pennsylvania County of CUMBERLAND The Petitioner(s) above-named swear(s) and afffirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed~[~d subscribed before me this_ ~ day of DECREE OF REGISTER Estate of KENNETH A. PIPHER also known as Deceased Social Security No: 180099508 Date of Death: 8/6/02 AND NOW, .2003 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented I~efore me, IT IS DECREED that Letters [~ Testamentary ~ of Administration_ (c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoritate) are hereby granted to MONICA D. Z. ERCHER in the above estate and that the instrument(s), if any, dated n/a described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $ Short Certificate(s) ............... $. Renunciation .......................... $ .~,~...~..~ Affidavit ( ) ....................... $ Extra Pages ( ) ..............$_ Codicil JCP Fee $ Inventory & Tax Forms ............. $_ ~ ,~.~ Other RW-7A Attorney: DAVI_____D W. REAGER I.D. No: 20868 TOTAL ............................. $ ~ ' (~ Telephone: 717-763-1383 DATE FILED: ~/ ' ~ 3- 03 Address: 2331 MARKET STREET CAMP HILL PA 17011 CUMBERLAND COUNTY Estate of KENNETH A. PIPHER, SR. also known as , Deceased RENUNCIATION The undersigned, KE.._.._NNETH A. PIPHER, JR. SON the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters ADMINISTRATION be issued to_MONICA D. ZERCHER Witness hand t~. KENNETH A. PII~HER, JI~. ~,gnamre) -- 38 BOWMAN DRIVE, GREENWICH CT 06831 , of Sworn to or affirmed and subscribed before me this_ Notary Public My Commission Expires: _day of (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's Commission.) NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. RW-3 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 002725 REAGER DAVID W ESQ 2331 MARKET ST CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 180-09-9508 FILE NUMBER: 2103-0507 DECEDENT NAME: PIPHER KENNETH ASR DATE OF PAYMENT: 06/23/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/06/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,024.50 TOTAL AMOUNT PAID: $6,O24.5O REMARKS: KENNETHA PIPHERJR C/O DAVID W REAGER ESQUIRE SEAL CHECK# 1030 INITIALS: JA ' RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-I~O0 EX + (6-00) I-- Z UJ Z O I.U o COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 ' ' REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL} PIPHER, KENNETH A. DATE OF DEATH (MM-DD-Year) 08/06/2002 03/06/1913 (IF APPLICABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) DATE OF BIRTH (MM-DD-Year) OFFICIAL USE ONLY FILE NUMBER COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 1 8 0-0 9-9 5 0 8 THIS RETURN MUST BE FILED IN DUPLICATE WffH THE REGISTER OF WILLS SOCIALSECURITYNUMBER r~ 1. Original Return [~]4. Limited Estate [~]6. Decedent Died Testate (At, ch copy of W~) [~]9. Litigation Proceeds Received [-'1 2. Supplemental Return r"~ 4a. Futura Intarast Compromise (date of death after 12-12-82) [~7. Decedent Maintained a Living Trust (Attach copyofTrust) F--'] 10. Spousal Povedy Credit (date ofdem beU~een 12-3~-91 and 1-1.95) [~3. Remainder Return (date of death pdor to 12-13-82) ~J5. Federal Estate Tax Return Requirad ~ 8. Total Number of Safe Deposit Boxes ['~ 11. Election to tax under Sec. 9113(A) (A~ach Sch O) NAME LINU$ E. FENICLE FIRM NAME (If Applicable) REAGER & ADLER, P.C. TELEPHONE NUMBER 717-763-1383 COMPLETE MAILING ADDRESS 2331 MARKET STREET CAMP HILL 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 Propert7 (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 5 325.00 44J~4.1.50 104,900.00 (8) 18,644.78 1,744.00 (11) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) PA 17011 OFFICIAL USE ONLY 154,266.50 20,388.78 133,877.72 133,877.72 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. x (15) 133,877.72 x .045 (16) x .12 (17) x .15 (18) (19) 6,024.50 6,024.50 Decedel~t's Complete Address: ISTREET ADDRESS 304 EAST PORTLAND STREET CITY MECHANICSBURG Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount ISTATE PA I ZIP 17011 (1) 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. Check box on Page I Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (5B) ... Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the 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 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? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that have examined this retum, including accompanying schedules and statemenls, and to the best of my knowledge and belief, it is true, correct and complete, Declaration of preparer other tha~ the all information of which preparer has any knowledge. 6,024.50 6,024.50 6,024.50 SIGNATURE Of .lNG RETURN ADDRESS ...~8 / GREENWICH, CT DATE SIGNATURE OF PREPARER OTHI DATE ^oodles 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 E COMMONWEALTHOFPENNSYLVANA I CASH. BANK DEPOSITS. & MISC. I '"HE..T^.CE T~X ESTATE OF FILE NUMBER PIPHER. KENNETH 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 PERSONALPROPERTY 1996HONDAACCORD DESCRIPTION VALUEAT DATE OF DEATH 300.00 5,025.00 TOTAL (Also enter on line 5, Recapitulation) $ 5,325.00 (If more space is needed, insed additional sheets of the same size) SCHEDULE F JOINTLY-OWNED PROPERTY REV-1509 EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER PIPHER. KENNETH ,~, If an asset was made joint within one year of the decedent's date of death, it must be repo~ted on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. KENNETH A. PIPHER, JR. 38 BOWMAN DRIVE SON GREENWICH, CT 06831 C JOINTLY-OWNED PROPERTY: Lb I I ER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for joinUy-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES 1. A. 1996 CERTIFICATE OF DEPOSIT 65,158.00 50. 32,579.00 MARYSVILLE NATIONAL BANK 2. A. 1996 CHECKING ACCOUNT 22,925.00 50. 11,462.50 M&T BANK TOTAL (Also enter on line 6, Recapitulation) $ (If more sn~c.e i~ n~,~=rl in~c,,rf .~.*l~l;{.~,-,,n~l ~1-, ..... .~,,. .......... 44,041 eets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF PIPHER. KENNETH A. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER This schedule must be completed and filed if We answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is,es. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OFTHE TRANSFEREE, THEIRRELATIONSHIPTODECEDENTANDTHEDATEOFTRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER AT[ACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1. REAL PROPE~¥Y LOCATED AT 107,900.00 100. 3,000.00 104,900.0C 304 EAST PORTLAND STREET MECHANICSBURG, PA 17050 TOTAL (Also enter on line 7, Recapitulation) $ 104,900.0(I sheets of the same size) R~/-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF PIPHER. KENNETH SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: 1. SMITH FUNERAL HOME, DUNCANNON, PENNSYLVANIA 8. 9. 10. 11. 12. 13. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Pemonal Representative (s) Social Secudty Number(s) / EIN Number of Pemonal Representative(s) Street Address city state Year(s) Commission Paid: AttomeyFees REAGER & ADLER, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Zip, Street Address City Relationship of Claimant to Decedent Probate Fees State Zip Accountant's Fees Tax Retum Preparer's Fees AIR CONDITIONING REPAIR TO SELL HOME REAL ESTATE COMMISSION 1% REALTY TRANSFER TAX SELLER ASSISTANCE TO BORROWER FOR PURCHASE OF HOME TRANSACTION FEE - HOMESTEAD GROUP, INC. HOMESTEAD GROUP - DOCUMENT PREPARATION AND NOTARY FEE TRAVEL EXPENSES FOR EXECUTOR 480 miles round trip x 5 trips @ .32 per mile = TOTAL (Also enter on line 9, Recapitulation) AMOUNT 5,384.00 1,500.00 210.00 6,279.78 1,079.00 3,237.00 100.00 87.00 768.00 18,644.7~ (If more space is needed, insed additional sheets of the same size) REV-1512 EX + (1-97}, j~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIESr& LIENS ESTATE OF PIPHER. KENNETH A. FILE NUMBER Include unreimbursed medical expenses. iTEM NUMBER DESCRIPTION AMOUNT 1. HAVEN HEALTH CARE - AUGUST PAYMENT - 6 DAYS @ 280.00 PER DAY 1,680.00 SENIOR BLUE LAST PREMIUM PAYMENT TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 64.00 1,744.00 REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF PIPHER KENNETH A, NUMBER ~[. 1. 1. 1. SCHEDULE J BENEFICIARIES FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [includeoutdghtspousal(JL,{i;butions, and transfers under Sec. 9116 (a)(1.2)] KENNETH A. PIPHER, JR. 38 BOWMAN DRIVE GREENWICH, CT 06831 SON 100% OF THE ESTATE TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Sent by: HOMESTEAD GROUP TNC. 11/19/02 4~-~2~';;j~- #967;Page 1 ' day our Lord tw ousand and one (2 '~BETWIEEN R~CHA~D L. REINSBURROW DEED and ' ' ' -~ ' · '~-'--~'-, ~P~:, si'n~le person"' a~d KEN-NETHqA;':;PIPHER JR. married person, as 3'oi~t tenants with r~Eht of surviv0rshiP!-~{ot!as ~enan~s in common WITATESSET~ that in consideration ~ of .... '--. J2'i ~ .... Ninety-Three Thousand Five Hundred ($93,500; 00)~ Dollars in hand paid the receipt whereof '~S' hereby grantors do hereby grant'and convey to zhe,said.gran~ees ALL' TEAT CERTAIN. lot or parcel- Mechanicsbur~, County of..Cumberl~a~.d being, more particularly bounded-and BEGINNING a~ a point on the SoUth a~ the dividin~ line between'. hereinafter mentioned Plan of Lots.., 'said six and one hundredths (456.01 said Lot No. 8, Block B, Sou~h 3 one hundred .~wenty-one and .se~ point; thence South 7! de~rees seven (57) feet to Lot NO. Block B, North 38. degrees' !5 minute thirty-eight hundredths Street; thence alon~ the South 52 m~nutes Eas~, a distance'o'f,.fi:.f~ '.B, the place of BEGINNING. /BEING Lot No. 9, Block B, in' / office of the Recorder PennsylVania in Plan Book HAVING THEREON ERECTED a numbered as'.304 East Portland BEING the same premises which by their deed dated,January' Counzy Recorder cf Deeds o conveyed unto Richard L. Reins Grantors herein. in~ and~ brick land And the said grantors specially the proDert~ Sent by: HOUESTEAD GROUP INC, 717 961 0~88.; 11/19/02 4:33pU;je~4X #967;pa~e 3/8 .... hereunto set their hand and · ~' REINSBURROW On this, the ~'15t ' day of the Undemsigned officer, appe Wanda M. Reinsbumrow, his wife, to be the persons whose names are.: and acknowledged that they executed sa contained. '" IN WIT~SS ~EREOF, I hereunto set Nota~al Jennifer S. Kuhn~, Ne~a~ Pubic Ca~ Hill Bom. Cumberland Co~n~ My Commission Expires Sept 11, 2~4 State of County of On this, the the undersigned officer, known to me (or satisfactori] subscribed to the within executed same for the IN WITNESS W~EREOF Sent by: HOMESTEAD GROUP INC. 717 901 0488; pos~ O~fice Attorney for address of the within.~named".gra.nZ~e is COPR~0~ALTH OF PENlVSYLVANiA'"!!' ' County of : i: ss.. RECORDED on this A. D. 2001, Book -- ' Vol. in the Recorder., .q,. Office Given under my hand ~'~d above written. U,S. DEPARTMI~NT Or HOUSING & URBAN DEVELOPMENT SEI-rL£~ENT ~TA TE~ENT - · 8.,.MORT~ INS cA~b NUMB~ ~ .... ., Herr,/~:. Dorley .~nd Edith E. Dorley L~, c'~,OPERT¥ LOCATION: 304 Eh.".! Portland S(rccl' M0chanlc,.~bt~T'j. PA 17'055 CumboH~nd County. Pennsylvania Kennr~th AJ Plohor. Jr. a~ld ;: ..~ :. Mia Janle Plpher 10741, K~ ~111~ Drive ~.,; ~11~ ~: 75220" H. SE~EMENTAGENT: Z~1870915 .... .'~? ,':, ~, ~, , J I..SE~LEMENT DATE: ~w, to~a'~d t~,f.F'[td "~ , ' ':' .' ' ?,: F~ '.'.'.~:.:;'; ~.~'.".'.'~;~:'~ '~:;~..~ :. :~.. ~.. :~,:: .... :, .....-.~ ,; - : ' ' . No~m~ 2~, 2002~ .' 3421M~et~treetJ ' ~ , .,', ~ ' ~ ~'~ TJ~. :~."::'~ '~ -, ~0O. 'GROS~ AMOUN~ DUE FROM ~ORROwER: .... I02. ver~l Pro.fy A~Tu~lmen~3 For ffem.~ P.31~'~y b'efter ~gF., Couniy Taxc~ '; WZTJO2 to -- ~gg, Scwcr~r;}~l 11~O2 tO 01/01/03 t~O GROSS AMOUNT DUE ~ROM BORRO~R _; j~ . ~1~,247.16 200. AMouNTs' PAI~ BY OR IN BEHALF OF 201. ~OOSlJ ~ eemesl m~ey 1.0Og.~ ZUz' ~rln¢iD.~[ Amollllt Ot New Loan{s) 204. 206. 207. - 86,300.00 209. For Ifom$ Unpaid ~y ~el/er I 211. .. ,, .. 218. 420. GROSS AMOUNT OUE TO SELLER. SO,J..P,I~I~UOTtONS IN AMOUNT UUETO sELL'~R: "' ~1, EXG~5 ~eposll (~e6 Ins~cU~s), . . . ]' ~2. 5armament U~arge= to Sollcr (L~O 1ADOS" 10.~34.50 "~03.' EXlStln~ I~nCs) k~en ~UbJeC~ .,, 5U't. P~O~ of first M~g~ge .... ~U~. ~y~ ol ae~a '505, 509. I ' - :,~ .. 81 300.00 520;:/TOTAL REDUCTIONAMOUNT DUE SELLER ,, .: 21 947,16 G01,~G~G ~n~ Due io 5e~r [Line 420} ~ . %.~ . ". ~ 603.!' C~$H ( X.; 'i'0) (),4FROM) SE~J-ER, ~ ', ~;~:'-': ', ~' ~,~ .' 97'691 220. TOTA[ PAID ~Y/FOR BORROWER 300. CA.3, H Al .,~,m~ J I LEMENT ~NOMITg ~OWER: ~0 I. Gro~ Amount ~Ue Prom Bb~row~r (~ 120~ ' , .~ 02. L~q.~ A~unt Ha~d By/For ~orr~r (Line Z2U) - - 3~3. C,~$H( X FROM)( TO)~ORROWER - ' The undersl~2ned her~.by 3ckt~3wledl BorrOwer ' Edll ~0/[0 . . . , - ..;~ , 1095,"5cnooi tax ,' 6,~ m~s ~ ~, .uO,6g ~ ~lh ...... :.':,:~ ,''r%," ~..;~,~?~ ~':~ ., . 484 ~4 ~I05, Ooc~ent Pr~paru/~ to ~o Ho~sle~ ~p -,,, ~ .. ,,. ,, , . ...... ... ¢.. , , ,.,. 1~ ~ ¢106, NOI~ ~ees ',' to OA~H , .... · .,., .,. ,, ...... ,, . . . ,: .... , , '~2 OB~. ..... , t10F. Auomey's FeC~'" to . ..... ' '-; ..... " '"'L' 4 .... . ...... ¢¢¢.. -,,. ' ~ .... '. [,; ,'..¢; I T 14. uver~lg~l ' to K~sl~l~ L~ IB~l~r, L~., ~ ...... , , :. ...... - . ..~.~14.~0 ~,r - ;,.'" -.-:,~;~,.~ 1203. 5te~s Ta~6tnJ~ps: RevonUe~ps ... ' .l,Ul~OO;~r~age ,~¢~ .,,, ,. , ~, :,~-; ~., ~. . , .~ ~ .~,,..~, .~-~ ~,.. ,~,1,079,60 {2~. Hecord 2nd ~rtgage - to ~u.mbedandC~n~Re~rderofDeeds . ,', ' ,,. , .... i il' .... [''~;~ 501~] ~ ~ r%' ~d ~4. Transact. on ~ee" ' . lo T~ H~slcad ~p.,:., ............... ,' . ', . . ,. ...... ". ........ ' ...... ,~j~ ..... ~.00 1400. ¢~TAL SETTLEMENT CHARGES ~ntoron Lines 103, Section J and 50Z, 8~¢ Ion K).~ .... ,: . ........ ; ~,. ..... ~ .,700.~ ¢ , 10,8~,50 Ccdifif;d lo be $ IrU~ COp)'. 991~0 i06 LtL Kelley Blue Book Used Car Values Page 1 of 2 Blue Book ~n~ Watch Enter your email to register I Blue Book Private Party Report Pennsylvania · May 5, 2003 1996 Honda Accord DX Sedan 4D Engine: 4-Cyl. 2.2 Liter Trans: Automatic Drive: Front Wheel Drive Mileage: 89,000 Equipment Air Conditioning Power Steering Tilt Wheel Get a New Honda Quote _Buy a New Car Buy a Used Car List Your Car For Sale_ Online Free Lemon Check Auto Loans from 3.99% APR Insurance Quote Warranty Quote Print "For Sale" Sigq Payment Calculator Sell your car on eBa~ Motors AM/FM Stereo Dual Front Air Bags Learn more Sign Up1 I Consumer Rated Condition: Good "Good" condition means that the vehicle is free of any major defects. The paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. In states where rust is a problem, this should be very minimal, and a deduction should be made to correct it. The tires match and have substantial tread wear left. A clean title history_ is assumed. A "good" vehicle will need some reconditioning to be sold at retail; however major reconditioning should be deducted from the value. Most recent model cars owned by consumers fall into this category. Private Party Value $5,025 Private Party value represents what you might expect to pay for a used car when purchasing from a private party. It may also represent the value you might expect to receive when selling your own used car to another private party. G et the latest Blue Book .../kw.kc.ur?kbb. PA;419823 ;PA041 & 17011 ;sed+p&722;Honda; 1996%20Accord&8;HO;A1 && 5/5/03 CUMBERLAND COUNTY, PENNSYLVANIA Estate of PIPHER, KENNETH A. also known as INVENTORY ., Deceased Date of Death 8/6/02 Social Security No. 180099508 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We vedfy that the statements made in this inventory are true and correct. INVe understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Rep resen tative .~.~..--//~ Name of Attorney: LINUS E. FENICLE I.D. No.: 20944 Address: 2331 MARKET STREET Dated CAMP HILL PA 17011 Telephone: 717-763-1383 Stocks & Bonds Description Closely-Held Corporation, Partnership or Sole-Proprietorship Mortgages & Notes Receivable Cash, Bank Deposits, & Misc. Personal Property PERSONAL PROPERTY 1996 HONDA ACCORD (Attach Additional Sheets if necessary) Total 300.00 5,025.00 113,225.00 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Continuation of Inventory PIPHER, KENNETH A. Pa,qe 1 Description of Inventory Real Estate Description Value REAL PROPERTY LOCATED AT 304 EAST PORTLAND STREET MECHANICSBURG, PA 17050 107,900.00 Subtotal $ 107,900.00 Grand Total $ 113,225.00 Name of Decedent: Date o f' Death: Will No. To thc Register: CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Kenneth A. Pipher, Sr. August 6, 2002 of Admin. No. 2003-00507 I certify that notice of beneficial interest 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 ~ July 21, 2003 · Address Name 38 Bowman Drive, Greemvich, CT 06831 Kenneth A. Pipher, Jr. Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except N/A Date: David W. Reager, Esquire Reager & Adler, PC 2331 Market Street Camp Hill, PA 17011 (717) 763-1383 Counsel for Estate BUREAU OF INDiViDUAL' TAXES INHERITANCE TAX DZVZS/ON DEPT. 180601 HARRTSBURG, PA 1711&-0601 CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE OF DEDUCTZONS AND ASSESSNENT OF TAX DAVID W REAGER 2551HARKET ST CANP HILL REV-154? EX AFP (01-0S) DATE 08-0~-2005 ESTATE OF PIPHER SR DATE OF DEATH 08-06-2002 FILE NUHBER 21 05-0507 ~O~TY CUMBERLAND ACN 101 KENNETH A HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF PIPHER SR KENNETH A FILE NO. 21 03-0507 ACH 101 DATE 08-0~-2005 TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership /ntarest (Schedule C) (:5) ~. Nortgages/Notes Receivable (Schedule D) (~) $. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXENPT~ONS: 9. Funeral Expenses/Ad.. Costs/Nisc. Expenses (Schedule H) (9) 10. Debts/Nortgaga Liabilities/Lions (Schedule 1) (10) 11. Total Deductions 12. Net Value of Tax Return 5z325.00 ~qzOql .50 10~z900.00 (8) 7,652.00 .00 NOTE: To insure proper .00 credit to your account, .00 subeit the upper portion .00 of this fore with your tax payment. 13. NOTE: 15~,Z66.50 INTEREST IS CHARGED THROUGH 08-19-200~ AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORH (1~) .00 X O0 = .00 (16) lq~,870.50 X 0~5= 6,519.17 (17) .00 x 12 = .00 (18) .00 x 15 : .00 (19)= 6,519.17 AHOUNT PAID 6,02~.50 ASSESSNENT OF TAX: 15. Amount of Line 1~ mt Spouse1 rata 16. Amount of Line lr, taxable mt Lineal/Class A rate 17. Amount of Line lq at Sibling rate 18. Amount of Line lq taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: ' PAYNENT RECEIPT DISCOUNT (+) DATE NUNBER TNTEREST/PEN PAID (-) 06-25-2005 CD002725 .00 ZF PAID AFTER DATE /NDZCATED, SEE REVERSE FOR CALCULATZON OF ADDITZONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE 6,02~.50 ~9~.67 ~6.73 5~1.q0 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT [S RE~U/RED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE S[DE OF THIS FORN FOR INSTRUCTIONS.) Char/table/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0 Nat Value of Estate Subject to Tax (ltl) lq~,870.50 Z'F an assessment was issued previously, lines 1~, 15 and/er 16, 17, 18 and 19 g~l! reflect figures that include the total of ALL returns assessed to date. 1.7q~.00 (11) 9.396. n~ (12) 1R4,870.50 RESERVATION: PURPOSE OF NOTICE; PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B [coXXateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. To fulfill the requirements of Section ZlqO of the /nheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Sectlon 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-lSZ3). Applications ere avaiZabla at the Office of the Register of Hills, any of the Z5 Revenue District Offices, or by calling the special Zq-hour answering service for fores ordering: 1-800-$6Z-ZO50; services for taxpayers aith special hearing and / or speaking needs: 1-800-q47-50ZO (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Not[ce must object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. gSlOgl, Harrisburg, PA 171ZS-lOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-la01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloasd. The 15Z tax amnesty 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 the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiao period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q. Ali taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which w111 vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor X98Z Z07' .000S~,8 1987 9Z . O00Z~,7 1999 77' .00019Z 1983 16Z .000¢58 1988-1991 llZ .000301 ZOO0 8Z .000Z19 198re 117. .000501 199Z 9X . OOOZfi7 2001 9Z . OOOZ~,7 1985 13Z . 000556 1993-199~, 7Z . O0019Z ZOO:~ 6Z .00016~, 1986 lOX .O00ZTq 1995-1998 9Z .O00Z~7 2003 SZ .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPA/D X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES ' DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME FILE NUMBER Kenneth A. Pipher 2103-0507 REVIEWED BY ACN Sheila Megonnell 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES H 7 thru Reduced to $0.00. Selling expenses are not allowable deductions when the real estate was 12 jointly owned by right of su~ivorship. ROW Page 1 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 003446 REAGER DAVID W ESQ 2331 MARKET ST CAMP HILL, PA 17011 fold ESTATE INFORMATION: SSN: 180-09-9508 FILE NUMBER: 21 03-0507 DECEDENT NAME: PIPHER KENNETH ASR DATE OF PAYMENT: 01/16/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/06/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $551.47 ';REMARKS: TOTAL AMOUNT PAID' $551.47 SEAL INITIALS: AC RECEIVED BY: GLENDA FARNER STRASBAUGH DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVZSTDN DEPT. Z80601 HARRISBURG.,, PA 171Z8-0601 DAVID W REAGER Z$$1 MARKET ST CAMP HILL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 'rNHERZTANCE TAX STATEMENT OF ACCOUNT -, '~/ill$ ESTATE OF DATE OF DEATH FILE NUMBER 'C~ FEB 27 ? 1:0~DUNTY ACN PA 1701Q.:?~' ~ _. L~OL:~*, · r.;~mb~r~.~:~a Co., PA OZ-Z$-ZOOq PIPHER SR 08-06-2002 Z1 05-0507 CUMBERLAND 101 Amount Remitted REV-1607 EX AFP C01-03) KENNETH A HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ the upper portion of this fore wi~h your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-'~607 EX AFP (OZ-03) #a~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF PIPHER SR KENNETH A FILE N0.21 05-0507 ACN 101 DATE O2-Z$-ZOOq THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHO#N BELOH IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-0q-2005 PRINCIPAL TAX DUE: 6,519.17 PAYMENTS (TAX CREDITS): PAYMENT DATE 06-25-2005 01-16-200~ RECEIPT NUMBER CDOOZ7Z5 CDOOSqq6 DISCOUNT (+) INTEREST/PEN PAID (-) .O0 56.68- AMOUNT PAID 6,02q.50 551.q7 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), TOTAL TAX CREDIT 6,519.29 BALANCE OF TAX DUE .12CR INTEREST AND PEN. .00 TOTAL DUE .12CR YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR TNSTRUCTZONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RES[DENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHNON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Mills, any of the Z$ Revenue District Offices or from the Department's Zq-hour ansmering service for forms ordering: 1-800-362-Z050; services for taxpayers with specie! hearing and / or speaking needs: 1-B00-~q7-3020 (TT on[y). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (613 percent per annum calculated at a daily rate of .00016q. Al! taxes which became delinquent on and after January 1, 1982 wiI1 bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Interest Daily Year Rate Factor Year The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Rate Factor Year Rate Factor 1982 ZOZ .O005qB 1987 9Z .O00Zq7 1999 72 .000192 1983 16Z .000~38 1988-1991 llZ .O003OX ZOOO 8Z .OOOZX9 198q llZ .000501 1992 92 .OOOZq7 ZOO1 91 .O00Zq7 1985 132 .000356 1993-199~ 72 .000192 2002 62 .OOO16q 1986 lOX .00027¢ 199S-1998 9Z .O00Zq7 2005 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Kenneth A. Pipher, Sr. Date of Death: August 6, 2002 Will No.: 21 03-0507 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is yes, state the following: A. Did the personal representative file a final account with the court? Yes No X Bo The separate Orphans' Court No. (if any) for the personal representative's account is: Did the personal representative state an account informally to the parties in interest? Yes No X Do attached to this report. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be David W. Reager, Esquire Reager & Adler, P.C. 2331 Market Street Camp Hill, PA 17011 (717) 763-1383 Counsel for Personal Representative