HomeMy WebLinkAbout03-0568Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Claire D. Cressler
also known as
, Deceased
Social Security No. 183078344
Petitioner, Ronald E. Cressler
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
(COMPLETE "A" OR "B" BELOW:)
[] A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ~ named in the Last Will of the
Decedent, dated and codicil(s) dated
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.
(c.t.a., d.b.n.c.t.a.: 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 ReLationship Residence
Ronald E. Cressler Sole child 11 Koser Lane, Shippensburg, Pa.
(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 121 Walnut Bottom Road, Shippensburg, Pennsylvania 17257
(list street, number and municipality)
Decedent, then 92 years of age, died October 25 2002 , at Carlisle, Pennsylvania
' (Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA) All personal property ......................................... $
(if not domiciled in PA) Personal property in Pennsylvania .................... $
(If not domiciled in PA) Personal property in County .............................. $
Value of real estate in Pennsylvania ........................................................................................ $
Total ..................................................................................................................... $
Real Estate situated as follows:
0.00
0.00
0.00
None
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
~onald E. Cressler
11 Koser Lane, Shippensburg, Pa. 17257
RW-7
Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Claire D. Cressler No.
also known as
, Deceased Social Security No. 183078344
Petitioner_Ronald E. Cressler
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut named in the Last Will of the
[] Decedent, dated and codicil(s) dated
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.
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minufi[~,[e)
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
Relationship
Residence
Ronald E. Cressler
Sole child
11 Koser Lane, Shi@pensburg, Pa.
(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 121 Walnut Bottom Road, Shippensburg, Pennsylvania 17257
(list street, number and municipality)
Decedent, then 92 years of age, died October 25 2002 at Carlisle, Pennsylvania
' ' (Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA) All personal property ......................................... $
(if not domiciled in PA) Personal property in Pennsylvania .................... $.
(If not domiciled in PA) Personal property in County .............................. $
$
Value of real estate in Pennsylvania ........................................................................................
$
Total .....................................................................................................................
Real Estate situated as follows:
0.00
0.00
0.00
None
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:
Typed or printed name and residence
=,onald E. Cressler
11KoserLa~Pa'17257
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 and subscribed
before me this //"/+~ ,. day of
July, 2003
- I
DECREE OF REGISTER~
Estate of Claire D. Cressler Deceased
No, '
alSo known as
Social Security No: 183078344 Date of Death: 10/25/02
AND NOW, July /J-1L , 2003 , in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters [~ Testamentary I~ of Administration c.t.a. (c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante rninori~ate)
are hereby granted to Ronald E. Cressler
in the above estate and that the instrument(s), if any, dated December 27, 1993
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 ................................. $ /O. C)r,~
Inventory & Tax Forms ............. $.
Other ...................................... $
TOTAL ............................. $ ~3-~C)
RegiSter of ~ilfs - 0
~'-'---~.--~ttorney
Attorney: H. Anthony Adams
I.D. No: 25502
Address: 49 West Orange Street
Shippensburg
Pa 17257
Telephone: 717-532-3270
DATE FILED:
RW-7A
PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of Claire D. Cressler No. 21-03-0568
also known as To:
Register of Wills for the
Deceased. County of Cumberland in the
Commonwealth of Pennsylvania
Social Securit. v No. 183-07-8344
The petition of the undersigned respectfully represents that:
Your petitioner(x), who is/~r~ 18 years of age or older, appL les for letters of administration
dbncta on the estate of
(d.b.n.; pendeme lite; durante absentia; durame minorilate} Ronald E. Cressler was appointed Administrator
the abovedecedent. C.T.A. on July 14, 2003. Ronald E. Cressler passed away 10/01/2003.
Decedent was domiciled at death in Cumberland ._ County, Pennsylvania, with
h er last family or principal residence at.121 Walnut Bottom Road, Sh±ppensburg oT_9__wrtship,
(list strut, number, Twp. or Boro.} Shippensburg
Decedent, then 92 years of age, died October 25 ~1~ 2002,
at Carlisle Regional Medical Center. Carlisle, PA
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) Ali personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
0
Petitioner.__ after a proper search ha s
the following spouse (if any) and heirs:
Name
Ronald E. Cressler
Ronald L. Cressler
Debbie A. Chestnut
Ray E. Cressler
ascertained that decedent left no will and was survived by
Relationship
Son
Grandson
Granddaughter
Grandson
Residence
Shippensburg, PA
Shippensburg, PA
Shippensburg, PA
Shippensburg, PA
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration 'in the
appropriate form to the undersigned.
Ronald L. Cressler
8 Koser Lane
Shippensburg, PA 17257
717-532-4670
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF C~ERLA~V
The petitioner(s) above-named swear(s) or affirm(s) that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this c~ 5~'~,f-) __ day of
Ronald L. Cressler
Estate of
No. 21-03-0568
Claire D. Cressler
, Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW .~)/)/2~-~7.~/~-~-~/ ~ ~:~, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that Ronald L. Cressler
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
dbncta
are hereby granted to Ronald L. Cressler
in the estate of Claire D. Cressler
FEES
Letters of Administration ..... $ /o'~, ~-~
Short Certificates( ) .......... $.
Renunciation ................ $ ~.gT'Oo
$
l . TOTA_~L $~
Filed..~C'.'.~ 'Z~.-. ~-~ ..... A.D. ~.~E~2~
Jerry A. Wei~le, Esquire 01624
ATTORNEY (Sup. C~. I.D. No.)
WEIGLE.& A~'~OC~TEg(~ P.C.
126 East King
ADDRESS
Shippensburg, PA 17257
717-532-7388
PHONE
IN RE:
ESTATE OF CLAIRE
D CRESSLER
LATE OF SHIPPENSBURG
TOWNSHIP, Cumberland County
REGISTER
OF WILLS
OF CUMB
DECREE
AND NOW, this 25th day of November, 2003the letters
of Administration c.t.a, dated July 14, 2003,
Issued to Ronald E Cressler, as Administrator, in the
Estate of Claire D Cressler, deceased, Late of
Shippensburg Township, Cumberland County, are
hereby revoked
RONALD E CRESSLER, PASSED AWAY,
OCTOBER 1, 2003, RONALD L CRESSLER HAS
BEEN APPOINTED EXECUTOR..
lST DEPUTY,
REGISTER OF
WILLS
RENUNCIATION
In Re Estate of
Claire D. Cressler
deceased.
To the Register of Wills of
Cumberland
County, Pennsylvania.
The undersigned Debbie A. Chestnut and Ray E. Cressler, grandchildren of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
of Administration dbncta
be issued to Ronald L. Cressler
WITNESS our hand, this day of November ,i~119 2003.
(Signature)
Debbie A. Chestnut
10 Koser Lane
Shippensburg, PA 17257
(Address)
Ray E. Cressler
12 Koser Lane
Shippensburg, PA 17257
(Address)
(Signature}
(Address}
his is to certify that the information here given is correctly copied fi'om an original certificate of death dui), filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing..-
WARNING: It is illegal to duplicate this copy by photostat or photograph.
P 8 7110 8 5
No. '~ Date !
,w z'~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
CLAIRE D. CRESSLER ~Femele ,I" 183, --' 0,7 -- 8344]4- 10-25-2002
~lum ~ u.e~., ~a~ u~., ~ ' Sh~ens~urg
~berland Carlisle Carlisle ~e~onal Medical Center I~~~' ,~ White
,
I I u.s.~o~ I ~.~ / ~~.
O~tce wo=ke= I,~he Bei ,[le Co=o. I,,. ~ I,,. ~2"~s. I 2 ~w:' I,, Never married I,~
~~~.c~.~.z~ ~s Penns71van~a ~.~~m Shippensburg Townshi9
121 Walnut Bottom Rd.
Shippensburg, PA 17257
William Herbert Cressler ,~ Cora May Beam
Ronald E. Cressler ~ 11 ~.~ ~e. S~i~ens~r~. PA 17257
~ --~ ~o ~---o ~~ ~~'--'~~ '~'~'--'~
~U ~
~ ~ ~ ll~10-29-2002 ,,~ SPrine_,,.._ ,______~_.___~~i:[~ C~e~ I~ Cumberland county, PA
~'- ~ : ..
' ' ' ' ............................ ~~ ~o~ -
........................................................................................................
_
LAST WILL AND TESTAMENT
I, CLAIRE D. CRESSLER, of 13 Koser Lane, Shippensburg, Southampton Township,
Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do
hereby make, publish and declare this my Last Will and Testament, hereby revoking and
making void all wills by me at any time heretofore made.
FIRST. I order and direct the payment of all my just debts and funeral expenses as
soon as may be convenient after my decease.
SECOND. I give and bequeath my marble top stand to my son, RONALD E. CRESSLER, with
the request that it shall remain in the Cressler family and be passed down to the
oldest living male of each generation who bears the Cressler family name. In the
event the said Ronald E. Cressler should predecease me, I then give and bequeath said
marble top stand to my grandson, Ronald L. Cressler, on the same terms and conditions
as hereinbefore set forth.
THIRD. I give, devise and bequeath all the rest, residue and remainder of my
estate, real, personal and mixed, whatsoever and wheresoever situate, to my son,
RONALD E. CRESSLER. In the event the said Ronald E. Cressler should predecease me or
fail to survive me by thirty (30) days, I then give, devise and bequeath all the
rest, residue and remainder of my estate, in equal shares, to my three grandchildren,
RONALD L. CRESSLER, DEBBIE A. CHESTNUT, and RAY E. CRESSLER, on a per stirpes
distribution basis.
FOURTH. I direct that my personal representatives shall not be required to give
bond for the faithful performance of their duties in any jurisdiction.
MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257
IN WITNESS WHEREOF, I, CLAIRE D. CRESSLER, have hereunto set my hand and seal to
this my Last Will and Testament, written on two pages, the first page signed for
identification only, this 27th day of December, 1993.
~'~ · ~! ~ ?~ (SEAL)
This instrument was by the Testatrix, CLAIRE D. CRESSLER, on the date hereof,
signed, published and declared by her to be her Last Will and Testament, in our
presence, who at her request and in her presence and in the presence of each other,
we believing her to be of sound and disposing mind and memory, have hereunto
subscribed our names as witnesses.
/
-2-
MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF CUMBERLAND :
I, CLAIRE D. CRESSLER, the Testatrix whose name is signed to the foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I
signed and executed the instrument as my Last Will; that I signed it willingly; and
that I signed it as my free and voluntary act for the purposes therein expressed.
Sworn or affirmed to and acknowledged
before me by CLAIRE D. CRESSLER, the Testatrix,
thisZ~day of ~ , 19~.
i NOTARIAL SEAL
Jerry A. We{g;e, Notary Publgc.
8hippe~sburg, PA Cumberland Cour~ty
My Comnlis~i~n E~'~.,ir~.~ J~ly 31, 1994
MARK, WEIGLE AND PERKINS --ATTORNEYS AT LAW -- 126 EAST KING STREET --SHIPPENSBURG, PA. 1 7257
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
: SS.
:
qualified according to law, do depose and say that we were present and saw CLAIRE D.
CRESSLER, Testatrix, sign and execute the instrument as her Last Will; that she
signed willingly and that she executed it as her free and voluntary act for the
purposes therein expressed; that each of us in the hearing and sight of the
Testatrix, signed the will as witnesses; and that to the best of our knowledge the
Testatrix was at the time eighteen (18) or more years of age and of sound mind and
under no constraint or undue influence.
Sworn or affi~---~ to and subscribed
before~ me~ b~y ~x~.~~z. 9~
witnes~ses~ ~£J ~~ay of
NOTARIAL SEAL
Jerry A. Weigle, Notary p,~blic
Shippensb~rg, PA Curnbeflsnd Cou~lty
My Goc'~ission Expires July 31, 1994
MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA. 17257
JERRY A. WEIGLE
Associates
JOSEPH P. RUANE
RICHARD L. WEBBER, JR.
Of Counsel
THOMAS L. BRIGHT
WEIGLE & ASSOCIATES, P.C.
Attorneys-at-Law
126 EAST KING STREET
SHIPPENSBURG, PENNSYLVANIA 17257-1397
TELEPHONE (717) 532-7388 or (717) 776-4295
FAX (717) 532-5289
November 13, 2003
Donna M. Otto
Deputy Register of Wills
Register of Wills, Cumberland County
Courthouse
Carlisle, PA 17013
In Re: Estate of Claire D. Cressler
Dear Donna:
Your correspondence dated October 30, 2003, directed to H. Anthony Adams, Esquire,
with respect to the above-captioned estate has been referred to this office for a response.
This office now represents the estate of Claire D. Cressler, deceased.
Your file will indicate that the only reason that the decedent's Last Will and Testament
was probated was due to a malpractice claim that was filed by the estate, once opened.
The firm representing the estate with respect to this claim is Navitsky, Olson & Wisneski,
LLP, Harrisburg, PA.
For your additional information, the administrator of the estate of Claire D. Cressler,
Ronald E. Cressler, has just recently passed away (October 1, 2003). This firm also
respresents the estate of Ronald E. Cressler. We now need to petition your office to have
a successor administrator appointed, and v~411 a~empt to do so within the next two weeks.
Once a successor administrator has been appointed, the estate will fully comply with Rule
5.7 (a). -
JAW:lk
Very truly yours,
Copy: Ronald L. Cressler
I-I. Anthony Adams, Esqu±re
WEIGLE & ASSOCIATES, EC.
Attorneys At Law
126 East King Street
Shippensburg, PA 17257-1397
MAILED FROM ZIP COD
Donna M. Otto
Deputy Register of Wills
Register of Wills, Cumberland County
Courthouse
Carlisle, PA 17013
WEIGLE & ASSOCIATES, P.C. * ATTORNEYS AT LAW
126 EAST KING STREET, SHIPPENSBURG, PA 1725%1397 · TELEPHONE: (717) 532-7388 FAX: (717) 532-6552
IN RE:
ESTATE OF CLAIRE D.
CRESSLER. late of the
Township of Shippensburg,
Cumberland County,
Pennsylvania, deceased
1N THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE NUMBER 21-03-0568
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Claire D. Cressler
Date of Death: October 25, 2002
Estate No. 21-03-0568
To the Register:
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 beneficiary of the above-
captioned estate on December 4, 2003:
Estate of Ronald E. Cressler
Ronald L. Cressler, Executor
8 Koser Lane
Shippensburg, PA 17257
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
NONE.
December 4, 2003
Signat~~/
Name: Jerry X. Weigle, Es uire
Address: Weigle & Associates, P.C.
-- , .. - ' '-,'~ 126 East King Street
Shippensburg, PA 17257
Telephone: (717) 532-7388
Capacity:
Personal Representative
X Counsel for Personal
Representative
WEIOLE ~ ASSOCIATES, RC. -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 172~,7-1397
JRD/June 30, 1992/17858
In Re: Estate of Claire D Cressler
Late of Shippensburg Borough
Estate Noi: 21-03-0568
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-03-0568
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE
Personal Representative: Ronald Cressler
Counsel for Personal Representative: Jerry A Weigle
Date of Decedent's Death: 10/25/2002
Date of Delinquency Notice: 08/11/04
The undersigned, Glenda Famer-Strasbaugh, Clerk of Orphans' Court, in accordance
with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule
6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12,
Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on April 30,
2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in
accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned
requests that a Court conduct a hearing to determine whether sanctions should be imposed upon
the delinquent personal representative or counsel for the delinquent personal representative.
Date: 11/08/04
Distribution:
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled for at in Courtroom No. 3. If the Status Report is filed prior to
the heating date, the hearing will automatically be cancelled. ~.,?~ m ~ g
r{e ~f~r, ~.J. ¢
NAVITSKY, OLSON & WISNESKI LLP
A T T O R N E Y S A T L A W
November 1, 2004
Commonwealth of Pennsylvania
Department of Revenue
Attn: Brian Beam
Harrisburg District Office
Lobby, Strawberry Square
Harrisburg, PA 17128-0101
In Re:
Estate of Clair D. Cressler
Date of Death: 10-25-2002
Your File No. 21 03-0568/2004-28
Dear Mr. Beam:
I represent the Cressler family in litigation for a personal injury matter. This is
the reason the Estate was open on behalf of Clair D. Cressler. Suit was initiated on July
22, 2004 by way of Writ of Summons to Civil Action No. 04-3572 in Cumberland
County, Pennsylvania. The Complaint will be filed within the next few weeks.
Please feel free to contact my office with additional questions and to obtain
updates on this matter.
With best personal regards, I remainl
MJN/jkw
cc: Ronald L. Cressler
Jerry A. Weigle, Esq.
Cordially,
q~O{O Linglestown ROad · Suite ~0~ · Harrisburg, PA 17110
Phone: (717) 541-9205 Fax: (717) 541-9206 Toll Free: 1-800-818-9608 ww.nowllp.com
REGISTER OF ~ILLS~ CI~]~ COUNTY
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Claire D. Cressler
Date of Death: 10/25/2002
Will No.: 21-03-0568 Admin. No.:
Pursuant to Rule 6.12 of Lhe Supreme Court Orphans' Cour~ Rules, ! 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 [--] No
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: * See Below
3. If the answer to No. 1 is Yes, state the following:
ao
Did the personal representative file a final account with the Court?
Yes _ No [-]
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? Yes [-] No
Date:
c. Copies of receipts, releases, joinders and approval of formal!or ,.~~
informal accounts may be filed with the Clerk of the Orph~{xs' C4
and may be attached tj>4~s~eport. 1
Jerry A. Weigle, Esquire
Name
WEIGLE & ASSOCIATES, P.C.
126 East King Street
Shippensburg, PA 17257
Address
· :'~ Ca. pacity:
717-532-7388
Telephone No.
___~ Personal Re~ ,-~s~n,a,.v~ * *~ ~
I-fi Counsel for personal representative
The only reason this estate was opened was to accommodate a medical
claim. Please see attached correspondence.
malpractice
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
Telephone
November 5, 2004
JERRY A. WEIGLE
WEIGLE & ASSOCS
126 E. KING ST.
SHIPPENSBURG, PA. 17257
717-783-6077
Re: Estate of CLAIRED.
CRESSLER r'~':
File Number 2103-0568
Dear MR. WEIGLE:
The Department has been advised that the above-referenced estate is
presently involved in litigation. The Department will suspend further activity on this estate until
NOVEMBER 5, 2005. You are required to notify the Department when the status changes or
the extension date expires.
If you have any questions, please contact me at (717-783-6077).
Sincerely,
DIANNE MCCLAIN
Inheritance Tax Division
FAX 717-772-0412
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 9/15/2005
WEIGLE JERRY A
126 E KING STREET
SHIPPENSBURG, PA 17257
RE: Estate of CRESSLER CLAIRE D
File Number: 2003-00568
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 10/25/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
I/p i V . tA~~iMJJ
?~~ V;-WV~~~
GLENDA FARNER STRAS~DGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
'l.- C:I
.'
..
t
Name of Decedent: ___ Clai::e D. Cre~~ler_,,~_____
10/25/2002
"W'~"._m@'___<.,~""''''''~'~~''''''''"'''~'~__''''-'
Estate No.: _~~._.~_1-03:2568
v:: th
Pursuant to Rule 6.12
to the administration
1
1
j,
estate is
lX1
"l
that
* See Below
3, If the ansv-lcr to No. 1 IS state
a;. ,
b.
c,
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~d.
to
st.ate 2.11 account
c.
to
Date: 9/22/2005
Jerry A.
WEIGLE & ASSOCIATES, P.C.
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Shippensburg, PA 17257
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* The.only:reason this estate was opened was to accommodate a medical
_\~~J:mribiH2;e,c.1Elim . Please see attached correspondence.
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NA VITSKY, OLSON & WISNESKI LLP
ATTORNEYS AT LAW
November 1, 2004
Commonwealth of Pennsylvania
Department of Revenue
Attn: Brian Beam
Harrisburg District Office
Lobby, Strawberry Square
Harrisburg, PA 17128-0101
In Re: Estate of Clair D. Cressler
Date of Death: 10-25-2002
Your File No. 21 03-056812004-28
Dear Mr. Beam:
I represent the Cressler family in litigation for a personal injury matter. This is
the reason the Estate was open on behalf of Clair D. Cressler. Suit was initiated on July
22, 2004 by way of Writ of Summons to Civil Action No. 04-3572 in Cumberland
County, Pennsylvania. The Complaint will be filed within the next few weeks.
Please feel free to contact my office with additional questions and to obtain
updates on this matter.
With best personal regards, I remain,
MJN/jkw
cc: Ronald L. Cressler
Jerry A. Weigle, Esq.
Cordially,
M~~tSkY
20q,0 Linglestown Road. Suite 303. Harrisburg, PA 17110
Phone: (717) 541-9205 Fax: (717) 541-9206 Toll Free: 1-800-818-9608 ww.nowllp.com
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 9/14/2006
WEIGLE JERRY A
WEIGLE & ASSOCIATES PC
126 E KING STREET
SHIPPENSBURG, PA 17257
RE: Estate of CRESSLER CLAIRE D
File Number: 2003-00568
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 10/25/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
k~~~
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Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
~
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 9/14/2006
CRESSLER RONALD L
8 KOSER LANE
SHIPPENSBURG, PA 17257
RE: Estate of CRESSLER CLAIRE D
File Number: 2003-00568
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 10/25/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
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Register of Wills of Cumberland County
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Claire D. Cressle.r
Date of Death: 10/25/2002
Estate No.: 21-03-0568
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 0 No 00
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete: * See Below
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 0 No 0
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties in
interest? Yes 0 No 0
c. Copies of receipts, releases, joinders and approval of formal or info
accounts may be filed with the lerk of the Orphans' Court a m
attached to this report.
Date: 9/19/2006
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Name
WEIGLE & ASSOCIATES, P.C.
126 East King Street
Address
Shippensburg, PA
717-532-7388
Telephone No.
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*
o Personal Representative
I!l Counsel for personal representative
The only reason this estate was opened was to accommodate a medical
malpractice claim.
Capacity:
~
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 9/26/2007
(2
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WEIGLE JERRY A
WEIGLE & ASSOCIATES PC
126 E KING STREET
SHIPPENSBURG, PA 17257
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RE: Estate of CRESSLER CLAIRE D
File Number: 2003-00568
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 10/25/2007
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~.~u#~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 9/26/2007
CRESSLER RONALD L
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8 KOSER LANE
SHIPPENSBURG, PA 17257
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RE: Estate of CRESSLER CLAIRE D
File Number: 2003-00568
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by: 10/25/2007
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
/~/~l~~4k~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
Pa. O.C. Rule 6.12 STATUS REPORT
REGISTER OF WILLS OF
CUMBERLAND
COUNTY, PENNSYLVANIA
Name of Decedent:
Claire D. Cressler
Date of Death:
10-25-2002
File Number:
21-03-0568
Pursuant to Pa. O.c. Rule 6.12, 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: . . . . . . . . . . . . . . . . . . ., 0 Yes IX] No
2. Ifthe answer is No, state when the personal representative
reasonably believes that the administration will be complete:
June 30, 2008
3. If the answer to No.1 is YES, state the following:
a. Did the personal representative file a final account with the Court? . . . . . ., DYes 0 No
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c. Did the personal representative state an account
informally to the parties in interest? ............................... DYes D No
d. Copies of receipts, releases, jOiJders and approvals of formal or informal accounts may be
filed with the Clerk of the Orphans' Court and may be attached to this report.
Date
10-3-2007
tn
Capacity: DPersonal Representative 00 COlmsel
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Name a/Persoll Filing this Form
Jerry A. Weigle, Esquire
WEIGLE & ASSOCIATES, P.C.
Add~~ 126 East King Street
Shippensburg, PA 17257
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717-532-7388
Telephone
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'i','REAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-' '62 EX!' , .96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
WEIGLE JERRY A
WEIGLE & ASSOCIATES PC
126 E KING STREET
SHIPPENSBURG, PA 17257
____u__ fold
ESTATE INFORMATION: SSN: 183-07-8344
FILE NUMBER: 2103-0568
DECEDENT NAME: CRESSLER CLAIRE 0
DA TE OF PAYMENT: 11/01/2007
POSTMARK DATE: 11/01/2007
COUNTY: CUMBERLAND
DATE OF DEATH: 10/25/2002
NO. CD 008900
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $1,708.19
I
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TOTAL AMOUNT PAID:
· REMARKS: WEIGLE & ASSOCIATES
CHECK# 4575.
"SEAL
INITIALS: WZ
RECEIVED BY:
REGISTER OF WILLS
$1,708.19'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS ..
--I
15056041147
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX.280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
*'
County Code Year
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1 0 3
0568
Date of Birth
183078344
10252002
10041910
Decedent's Last Name
Suffix
Decedent's First Name
CJRESSLER
CLAIRE
MI
D
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Suffix
Spouse's First Name
MI
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
[K]
D
6. Decedent Died Testate
(Attach Copy of Will)
D
D
D
D
4a. Future Interest Compromise
(date of death after 12-12-82)
2. Supplemental Return
D
D
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
4. Limited Estate
7 Decedent Maintained a Living Trust
" (Attach Copy of Trust)
8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received
10 Spousal Poverty Credit (date of death
. between 12-31-91 and 1-1-95)
D
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JERRY A. WEIGLE ESQUIRE 7175327388
Firm Name (If Applicable)
WEIGLE & ASSOCIATES. P.C.
REGISTER OF WILLS USE ONLY
First line of address
C)
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126 EAST KING STREET
Second line of address
City or Post Office
SHIPPENSBURG
State
PA
ZIP Code
17257
DA~fILErr::::
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Correspondent's e-mail address:
Ronald L. Cressler
./"
Jerry A. Weigle Esquire
IO-3~~O/
Side 1
L
15056041147
15056041147
--I ,~
--.J
15056042148
REV-1500 EX
Decedent'sName: Claire D. Cressler
Decedent's Social Security Number
183078344
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 & Notes Receivable (Schedule D).......................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................
15. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6.
'7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............. 7.
8. Total Gross Assets (total Lines 1-7)....................................................................... 8.
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)...................................................................... 11.
1:2. Net Value of Estate (Line 8 minus Line 11)............................................................. 12.
1:3. Charitable and Governmental Bequests/See 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 COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X ~
115. Amount of Line 14 taxable
at lineal rate X .045
H. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
o 00
15.
37,959 88
16.
o 00
17.
o 00
18.
19. Tax Due..................................................................................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15056042148
5.
43,042.56
43 042 56
5 082 68
5,082 68
37 959 88
37,959.88
o 00
1,708 19
o 00
o 00
1,708 19
D
15056042148
--.J
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
Claire D. Cressler
STREET ADDRESS
121 Walnut Bottom Road
File Number 21-03-0568
-"
"---
--
CITY
I STATE
PA
IZIP
I 17257
Shippensburg
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
1,708.19
0.00
3. InteresVPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2)
0.00
TotallnteresVPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box 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.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(5A)
(5B)
1,708.19
1,708.19
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
No
o [!J
o [!J
o [!J
o [!J
[J [!J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0 [!J
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.................................................................... ................................................. 0 [!J
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
1. Did decedent make a transfer and:
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?.......................................................................................................................
Yes
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 three (3) percent [72 P.S. 99116 (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 zero
(0) percent [72 P.S. 99116 (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 zero (0) percent [72 P.S. 99116 (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 four and one-half (4.5) percent,
except as noted in 72 P.S. 99116 1.2) [72 P.S. 99116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116 (a) (1.3)J. 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.
Rev-150S EX+ (6-9S)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Cressler, Claire D.
FILE NUMBER
21-03-0568
Include the proceeds of litigation and the dale the proceeds were received by the estate.
All property jolntly-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 Navitsky, Olson & Wisneski LLP - proceeds of litigation settlement received
09/27/2007
VALUE AT DATE
OF DEATH
43,042.56
TOTAL (Also enter on Line 5, Recapitulation)
43,042.56
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
REV-11S1 EJ(+ (12-99)
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Cressler, Claire D.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-03-0568
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Ronald L. Cressler
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address 8 Koser Lane
City Shippensburg
Year(s) Commission paid 2007
State P A Zip 17257
2,152.13
2.
Attorney's Fees
Weigle & Associates, P.C.
2,832.55
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
See continuation schedule(s) attached
98.00
TOTAL (Also enter on line 9, Recapitulation)
5,082.68
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-15!)2 EX+ (6-98)
.
SCHEDULE H-87
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Cressler, Claire D.
FILE NUMBER
21-03-0568
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Register of Wills, Cumberland County - filing Pennsylvania Inheritance Tax Return
15.00
2
Register of Wills, Cumberland County - filing Family Settlement Agreement
75.00
3
Register of Wills, Cumberland County - 2 Short Certificates
8.00
Subtotal
98.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
REV-1513 EX+ (9-00)
*'
SCHEDULE .J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Cressler, Claire D.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
ctistributions, and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not List Trusteelsl
FILE NUMBER
21-03-0568
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
ESTATE OF
I.
1
Debbie A. Chestnut
10 Koser Lane
Shippensburg, PA 17257
Granddaughter 1/3
12,653.30
3
Ray E. Cressler
12 Koser lane
Shippensburg, PA 17257
Ronald L. Cressler
8 Koser lane
Shippensburg, PA 17257
Grandson 1/3
12,653.29
2
Grandson 1/3
12,653.29
The above beneficiaries are the
children of Ronald E. Cressler
who passed away on 10-01-2003.
Total 37,959.88
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule J (Rev. 6-98)
II
II
LAST WILL AND TESTAHENT
I, CLAIRE D. CRESSLER, of 13 Koser Lane, Shippensburg, Southampton Township,
Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do
hereby make, publish and declare this my Last Will and Testament, hereby revoking and
making void all wills by me at any time heretofore made.
FIRST.
I order and direct the payment of all my just debts and funeral expenses as
soon as may be convenient after my decease.
SECOND.
I give and bequeath my marble top stand to my son, RONALD E. CRESSLER, with
the request that it shall remain in the Cressler family and be passed down to the
oldest living male of each generation who bears the Cressler family name.
In the
event the said Ronald E. Cressler should predecease me, I then give and bequeath said
marble top stand to my grandson, Ronald L. Cressler, on the same terms and conditions
as hereinbefore set forth.
THIRD.
I give, devise and bequeath all the rest, residue and remainder of my
estate, real, personal and mixed, whatsoever and wheresoever situate, to my son,
RONALD E. CRESSLER. In the event the said Ronald E. Cressler should predecease me or
fail to survive me by thirty (30) days, I then give, devise and bequeath all the
rest, residue and remainder of my estate, in equal shares, to my three grandchildren,
RONALD 1. CRESSLER, DEBBIE A. CHESTNUT, and RAY E. CRESSLER, on a per stirpes
distribution basis.
FOURTH.
I direct that my personal representatives shall not be required to give
bond for the faithful performance of their duties in any jurisdiction.
Cf/niA-t.r- ,fl. (ill/A 1Ah/ (SEAL)
MARK, WEIGLE AND PERKINS _ ATTDRNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA. 172S7
IN WITNESS WHEREOF, I, CLAIRE D. CRESSLER, have hereunto set my hand and seal to
this my Last Will and Testament, written on two pages, the first page signed for
identification only, this 27th day of December, 1993.
';'" .
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./1
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(SEAL)
This instrument was by the Testatrix, CLAIRE D. CRESSLER, on the date hereof,
signed, published and declared by her to be her Last Will and Testament, in our
presence, who at her request and in her presence and in the presence of each other,
we believing her to be of sound and disposing mind and memory, have hereunto
subscribed our names as witnesses.
5;)~ CJ CXtS4
;/'1' ..'/. / /
/ ) I/l%~'l ! / (~.
// / I I
-2-
MARK, WEIGLE AND PERKINS _ ATTORNEYS AT LAW - t 26 EAST KING STREET - SHIPPENSBURG, PA. t 7257
co~mONWEALTH OF PENNSYLVANIA
55.
COUNTY OF CUMBERLAND
I, CLAIRE D. CRESSLER, the Testatrix whose name is signed to the foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I
signed and executed the instrument as my Last Will; that I signed it willingly; and
that I signed it as my free and voluntary act for the purposes therein expressed.
~_0/ p./ .l9- en 0-/.\ ,~ /'1 A /"
Sworn or affirmed to and acknowledged
before me by CLAIRE D. CRESSLER, the Testatrix,
this 27'i6day of /'~ ' 19 . .
~. q, CJ~r
NOTARIAL SEAL
JGll'I A. Wc-1g:e, NO't.al"f P:.ob\1c
Shi~pens~t~llJ, ~:~. Curnbodttrid CCillitt
~I Cocln1'S"~!':::_~:'~~:~::~~4J~.!ly 8. ~, i 994
MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - t 26 EAST KING STREET - SHIPPENSBURG, PA, t 7257
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
We, S)~~C~
and
duly
the witnesses whose names are signed to the
qualified according to law, do depose and say that we were present and saw CLAIRE D.
CRESSLER, Testatrix, sign and execute the instrument as her Last Will;
that she
sign.ed willingly and that she executed it as her free and voluntary act for the
purposes therein expressed;
that each of us in the hearing and sight of the
Testatrix, signed the will as witnesses; and that to the best of our knowledge the
Testatrix was at the time eighteen (18) or more years of age and of sound mind and
under no constraint or undue influence.
s:J.J C. <S-vASQ
;1ti;;Of5t/ Il/lll:ai!cc
Sworn or affi
before me. by
and
witnesses,
~~
~
V
NOTARIAL SEAL
\ Jerry A. We1gle, Notary' Public. .
""!".!""",~~t-,I'rf' P,~ Cumberland County
~IJi"''''"'''!);:;''''''' t:J,. . ~
...~ {.c.v..:....;"fl r:~"\r~s July w 1, 1994
r-n] "".:It,.-nh'J.''';> i-: -r'
..-.---~_.._--.,....-----
MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA. 17257
let 18 07 03: 02p
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./
WEB ADORES> www.state.pa.us
BUREAU OF ltlDlVIDUAL TAXES
INHERIT ANCE TAX DIVISION
Po Box 280601
HARRISE>URG, PA 17128.0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
August7,2007
Michael J. Navitsky, Esq.
Navitsky, Olson & Wisneski LLP
2040 Linglestown Rd., Ste. 303
Harrisburg, PA 17110
Re: Estate of Claire D. Cressler
File Number 2103-0568
Court Number CCP Cumberland Co. No. 04-3572
Dear Mr. Navitsky:
The Department of Revenue received the Petition for Approval of Settlement Claim to be
filed on behalf of the above-referenced Estate in regard to a wrongful death and survival action. It
was forwarded to this Bureau for the Commonwealth's approval of the allocation of the proceeds
paid to settle the actions.
Pursuant to the Petition, the 92-year-old-decedent died as a result of injuries associated
with a chocking incident that occurred at a facility the decedent was staying at. Decedent is
survived by her grandchildren.
Please be advised that pursuant to the Pennsylvania Judicial Code. only a spouse, children
or parents of a decedent may bring a wrongful death action to recover damages for a decedent's
death. 42 Pat C.S.A. 98301. Therefore. as decedent is survived only by grandchildren and not by
any party eligible to bring a wrongful death action, all of the proceeds of the settlement at issue
must be allocated to the Estate's survival action. Proceeds of a survival action are an asset
included in the decedent's estate and are subject to the imposition of Pennsylvania inheritance tax.
42 Pa.C.S.A. 98302; 72 P.S. 999106, 9107.
I trust that this letter is a sufficient representation of the Department's position on this.
matter. Please contact me if you or the Court has any questions or requires anything additional
from this Bureau.
, ~r~~
Holly A McClintock
Trust Valuation Specialist
PHONE: 717-787-1794 . FAX: 717-783-3467 . EMAIL: hmcctintoc@state.pa.us
let 18 07 03:01p
NOlJ LLP
7175419206
p.2
RONALD L. CRESSLER, Individually
and as Administrator of the Estate of
CLAIRE D. CRESSLER, Deceased,
Plaintiffs
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNA
NO. 04-3572 Civil Term
.-
,
,.....
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PERINI SERVICES/SOUTHAMPTON
MANOR LIMITED PARTNERSHIP,
t/d/b/a THE SHIPPENSBURG
HEALTHCARE CENTER,
CIVIL ACTION - LAW
c':)
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,
JURY TRIAL DEMANDED
:;.:,)
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Defendant
C"~~
-.~
PLAINTIFF'S PETITION FOR COURT APPROVAL
OF DECEDENT'S COMPROMISED SETTLEMENT AND DISTRIBUTION OF
PROCEEDS PURSUANT TO PA. R.C.P. 2206
Petitioner, Ronald L. Cressler, Individually and as Administrator of the Estate of Claire
D. Cressler, by and through his attorneys, Navitsky, Olson & Wisneski LLP, hereby avers as
follows:
1. On or about October 25, 2002, Claire D. Cressler died from what Plaintiffs believe
and contend was a choking incident that occurred at Defendant's nursing home on
October 22,2002. The incident lead to respiratory failure and ultimately acute
myocardial infarction. A copy of Ms. Cressler's Death Certificate is attached hereto
as Exhibit A.
2. Petitioner is the grandson of the Decedent, Claire D. Cressler.
3. Petitioner, Ronald L. Cressler, is the Administrator of the Estate of Claire D. Cressler
by virtue of Letters of Administration duly granted by the Register of Wills of York
County, Pennsylvania on or about November 25,2003. A copy of the Short
Certificate is attached hereto as Exhibit B.
4. Claire D. Cressler died in testate. A copy of her Will is attached hereto as Exhibit C.
let 18 07 03:01p
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5. At the time of her death, Claire D. Cressler was survived by her only son, Ronald E.
Cressler, who then died on October 1,2003. A copy of his Short Certificate and Will
are attached hereto as Exhibit D and E.
6. Therefore, the beneficiaries of Decedent's Estate consists of her three adult
grandchildren:
Name
Ronald L. Cressler
Relationship
Grandson
Debbie A. Chestnut
Granddaughter
Ray E. Cressler
Grandson
7. Ronald L. Cressler, as Administrator of the Estate of Claire D. Cressler, individually
and in his own right, retained undersigned counsel to investigate the aforementioned
accident at Defendant's nursing home. After thoroughly investigating the facts of the
case and having all of the medical records compiled, analyzed, and reviewed by
medical experts, and after obtaining appropriate medical expert reports, suit was
initiated against Defendant three years ago in 2004. At this juncture of the litigation,
Defendants, while disputing liability for the death of Decedent and the damages
incurred, has offered Plaintiff Eighty-five Thousand ($85,000.00) Dollars in full and
final settlement of the disputed claim. A copy of the proposed Release is attached
hereto as Exhibit F.
8. In view of the disputed nature ofthe claim, your Petitioner considers the offer to be a
fair, just, and equitable settlement and to be in the best interest of the Estate and the
persons entitled by law to recover damages for the death of the Decedent.
9. Your Petitioner retained the law firm of Navitsky, Olson & Wisneski LLP to
prosecute this action and entered into a contingency fee agreement with said attorneys
let 18 07 03:01p
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for their professional services, plus expenses. A copy ofthe Power of Attorney and
Fee Agreement is attached hereto as Exhibit G.
10. Pursuant to the Power of Attorney and Fee Agreement, Navitsky, Olson & Wisneski
LLP is entitled to a fee of 35% of the gross settlement, plus expenses.
11. Navitsky, Olson & Wisneski LLP, on behalf of the Estate of Claire D. Cressler, spent
considerable time and effort in the investigation and preparation of the case.
Expenses in this matter total $1,675.13.
12. A Medicare lien in the amount of $16,220.19 has been asserted and is subject to
compromise. For example, the lien amount will be reduced by 35%, as this is the
amount to be paid by your Petitioner for attorney fees.
13. There are sufficient assets in Decedent's Estate to satisfy any other outstanding debts,
of which the only known debt would be the subrogation lien of Medicare.
14. By reason ofthe death of Decedent, one cause of action exists against the Defendants
in favor of Decedents' grandchild; namely, a Survival Claim.
15. Petitioner's counsel has received approval from the Department of Revenue to
allocate all ofthe settlement proceeds to the survival action. A letter from the
Pennsylvania Department of Revenue is attached hereto as Exhibit H.
16. Your Petitioner believes, in accordance with the terms of the Power of Attorney and
Fee Agreement and the Department of Revenue's acknowledgement letter, a fair, just
and equitable distribution of all settlement proceeds would be as follows:
a. Estate of Claire D. Cressler's Survival Action Allocation
(100% of net proceeds of$43,031.75)
$43,031.75
b. Navitsky, Olson & Wisneski LLP Legal Fees
(35% of settlement proceeds)
$29,750.00
let 18 07 03: 02p
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7175418206
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c. Medicare lien $16,220.19 reduced by 35% ($5,677.07)
d. Navitsky, Olson & Wisneski LLP expenses
TOTAL
$10,543.12
$ 1,675.13
$85,000.00
17. The net settlement proceeds shall be divided equally among the beneficiaries of
Decedent's Estate.
18. An Affidavit signed by the Petitioner requesting Court Approval in accordance with
the terms of this Petition is attached hereto as Exhibit 1.
WHEREFORE, your Petitioner prays that this Honorable Court enter an Order approving
said compromise settlement, directing distribution of proceeds in accordance with the
terms of the Petition and authorizing the Petitioner to sign a Release and to mark the
above captioned matter settled and discontinued.
Respectfully submitted,
NA VITSKY, aLSO & WISNESKI LLP
Date: ~ JUl 0,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-961
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
WEIGLE JERRY A
WEIGLE & ASSOCIATES PC
126 E KING STREET
SHIPPENSBURG, PA 17257
______n fold
ESTATE INFORMATION: SSN: 183-07-8344
FILE NUMBER: 2103-0568
DECEDENT NAME: CRESSLER CLAIRE 0
DATE OF PAYMENT: 02/12/2008
POSTMARK DATE: 02/11/2008
COUNTY: CUMBERLAND
DATE OF DEATH: 10/25/2002
NO. CD 009292
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $13.09
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$13.09
REMARKS: RECEIPT TO ATTORNEY
CHECK# 259
SEAL
INITIALS: AJW
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX OIVISION
PO BOX 280601
HARRISBURG PA 1712B-D601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 EX AFP (06-05)
JERRY A WEIGLE ESQ
WEIGLE & ASSOCS
126 EKING ST
SHIPPENSBURG PA 17257
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-11-2008
CRESSLER
10-25-2002
21 03-05~8
\_ .J
CUMBERL~~
101 :.:~) -:0
APPEAL DATE: 04;Y~20~
( See reverse side under~ons-.)-
::::n~H:~:i::~:JLE AND~~~iT P:;ME~~
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE~
CARLISLE, PA 17013 co
CLAIRE
D
TO:
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS of-
-----------~-------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CRESSLER CLAIRE D FILE NO. 21 03-0568 ACN 101 DATE 02-11-2008
TAX RETURN WAS:
J ACCEPTED AS FILED
( XJ CHANGED
SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule AJ 0 J
Stocks and Bonds (Schedule BJ (2)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
4. Mortgages/Notes Receivable (Schedule D) (4)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
.00
.00
.00
.00
43,042.56
.00
.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
8.
Total Assets
(8)
43,042.56
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10.
11.
12.
13.
14.
Debts/Mortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
(9)
(10)
5,082.68
.00
(11)
(12)
(3)
(4)
5.082.68
37,959.88
.00
37,959.88
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
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:
IS. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
11. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
CI5) .00 X 00 .00
CI6) 37,959.88 X 045 = 1,708.19
CI7) .00 X 12 = .00
(8) .00 X 15 = .00
(9)= 1,708.19
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
09-27-2007 WRITEOFF .00 412.11
11-01-2007 CD008900 .00 1,708.19
BALANCE OF UNPAID INTEREST/PENALTY AS OF 11- 02-2007 TOTAL TAX CREDIT 1,708.19
I BALANCE OF TAX DUE .00
INTEREST AND PEN. 13.09
TOTAL DUE 13.09
\
* IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
{ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE 6
A REFUND. SEE REVERSE SIDE OF THIS FORM FnR Tr-I"'TRI'/"TTn..'" ,
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EST ATE OF CLAIRE D. CRESSLER
File No. 21-03-0568
F AMIL Y SETTLEMENT AGREEMENT
THIS AGREEMENT made this Jrr;/ day of fiilU.tJt.,
,2008,
BETWEEN: DEBBIE A. CHESTNUT, RAY E. CRESSLE , and RONALD L
CRESSLER, being the successor legatees under the Last Will and Testament of Claire D~
Cressler, late of Shippensburg Township, Cumberland County, Pennsylvania,
_.n.~
AND
RONALD L. CRESSLER, Administrator DBNCT A of the Estate of Claire D:
Cressler, deceased.
WHEREAS, Claire D. Cressler died October 25,2002, testate, and under her Will
left her estate to Ronald E. Cressler; and
WHEREAS, Letters of Administration CT A were granted to Ronald E. Cressler
on July 4,2003, by the Register of Wills of Cumberland County, Pennsylvania; and
WHEREAS, the said Ronald E. Cressler passed away on October 1, 2003; and
WHEREAS, Letters of Administration DBNCT A were granted to Ronald L.
Cressler on November 25, 2003, by the Register of Wills of Cumberland County,
Pennsylvania; and
WHEREAS, all assets of the late Claire D. Cressler having been liquidated or
distributed and all her debts paid in full, the said parties hereto desire to waive the
duty of the Administrator to file a First and Final Account with Proposed
Schedule of Distribution for purposes of confirmation by the Court of Common
Pleas of Cumberland County, Orphan's Court Division, AND FURTHER desire
WEIGLE & ASSOCIATES. PC - ATTORNEYS AT LAW ~ 126 EAST KING STREET ~ SHIPPENSBURG. PA 17257-1397
\
\
.,J
that a Family Settlement Agreement be executed, which Family Settlement
Agreement will be duly recorded among the deed records in and for Cumberland County.
NOW, THEREFORE, WITNESSETH, that the parties hereto, in consideration of
the premises above stated, and of the Accounting and Proposed Schedule of Distribution
attached hereto and made a part hereof, and the receipt of their distributive shares as
therein shown, do bind themselves to the said Distribution and Accounting as set forth
and further mutually release Ronald L. Cressler, Administrator, from all claims and
demands whatsoever arising out of settlement of the Estate of Claire D. Cressler.
The parties hereto do further agree that should any liability come due to the estate
of the said decedent after the signing of this agreement, they do hereby covenant and
agree with the aforesaid personal representative that they will contribute pro rata their
shares of the estate to satisfy any and all claims, demands, suits, or causes of action
which may be successfully prosecuted against the said estate or the aforesaid personal
representative after the signing, sealing and delivery of this family settlement agreement
and final release.
IN WITNESS WHEREOF, the parties have hereunto set their hands and seals the
day and year first above written.
@/Jj; ~ C~t~~~L(SEAL)
Debbie A. Chestnut
-!%t( CF~(
Ray . Cressler
-( 'Ie '
./., . /, / / ,/ .' ~
o~~([C&SSler cl.Cod4 <
(SEAL)
(SEAL)
WEIGLE & ASSOCIATES, P.C - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
S'"
On this the 2 I - day of f~~j'''''Ll~~:J- ' 2008, before me, a Notary public
in and for said County and State, the undersigned officer, personally appeared DEBBIE
A. CHESTNUT, RA Y E. CRESSLELR, and RONALD L. CRESSLER, known to me
(or satisfactorily proven) to be the persons whose names are subscribed to the within
instrument and acknowledged that they executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
ic-;,(, j/ /(iuc
t. '
(SEAL)
Notarial eal
Uncia K. Klein, Notary Public
Shippensburg, PA Cumberland County
Commission Expires Au ust 15, 2008
WEIGLE & ASSOCIATES, Pc. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257.1397
In the Court of Common Pleas of Cumberland County, Pennsylvania
Orphans' Court Division
File No. 21-03-0568
Estate of Claire D. Cressler, Deceased
-- ---
Late of Southampton Township
Account
Ronald L. Cressler, Administrator
Social Security #:
Tax ID #:
Date of Death:
Date of Incapacity, if any:
Date of Executor's Appointment:
Date of First Complete Advertisement:
Accounting for the Period:
183-07 -8344
26-6167539
1 0/25/2002
None
11/25/2003
None
10/25/2002
to
02/15/2008
Purpose of Account: Ronald L. Cressler, Administrator, offers this Account to acquaint interested
parties with the transactions that have occurred during the Administration.
It is important that the Account be carefully examined. Requests for additional information or questions
or objections can be discussed with:
Jerry A. Weigle Esquire
Weigle & Associates, P.C.
126 East King Street
Shippensburg, PA 17257
717/532-7388
Supreme Court I.D. No. 01624
SUMMARY OF ACCOUNT
Estate of Claire D. Cressler, Deceased
For the period of October 25.2002 throuah February 15. 2008
Proposed Distributions
to Beneficiaries
PRINCIPAL
Receipts: This Account
Net Gain (or Loss) on Sales
or Other Dispositions
Less Disbursements:
Debts of Decedent
Funeral Expenses
Administration Expenses
Federal and State Taxes
Commissions
Fees
Family Exemption
Balance Before Distributions
Transfer to (from) Principal
Distributions to Beneficiaries
Principal Balance on Hand
For Information:
Investments Made
Changes in Investment Holdings
INCOME
Receipts
This Account
Net Gain (or Loss) on Sales
or Other Dispositions
Less Disbursements
Balance Before Distributions
Transfer to (from) Income
Distributions to Beneficiaries
Income Balance on Hand
For Information:
Investments Made
Changes in Investment Holdings
COMBINED BALANCE ON HAND
Verification
Paae
6
Current
Value
36,161.60
1
2
2
2
2
0.00
0.00
175.00
1,721.28
2,152.13
2,832.55
0.00
4
5
7
Fiduciary
Acquisition
Value
36,161.60
43,042.56
0.00
43,042.56
6,880.96
36,161.60
0.00
0.00
36,161.60
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
36,161.60
SCHEDULE A
RECEIPTS OF PRINCIPAL
09/27/2007
Subseauent Principal Receipts
Navitsky, Olson & Wisneski LLP - proceeds of
litigation settlement received 09/27/2007
Total Subsequent Principal Receipts
Total Adjustments and Subsequent Receipts
43.042.56
Total Receipts of Principal
1
Fiduciary
Acquisition
Value
43.042.56
43.042.56
43.042.56
SCHEDULE C
DISBURSEMENTS OF PRINCIPAL
Administration Expenses
10/25/2007 Linda K. Klein - notary fee 15.00
10/25/2007 Register of Wills, Cumberland County - filing 15.00
Pennsylvania Inheritance Tax Return
10/25/2007 Register of Wills, Cumberland County - 2 Short 8.00
Certificates
10/25/2007 Weigle & Associates, P.C. - reserve for filing 75.00
Family Settlement Agreement with Register of
Wills, Cumberland County
11/02/2007 Register of Wills, Cumberland County - 62.00
additional probate fee
Total Miscellaneous Administrative Expenses 175.00
Federal. State & Local Taxes
1 0/25/2007 Register of Wills, Cumberland County - 1.708.19
Pennsylvania Inheritance Tax
02/11/2008 Register of Wills, Cumberland County - interest 13.09
on Pennsylvania Inheritance Tax
Total Taxes 1.721.28
~nrnrni~~inn~
10/25/2007 Ronald L. Cressler, Administrator 2.152.13
Total Commissions 2.152.13
Fees
10/25/2007 Weigle & Associates, P.C. 2.832.55
Total Fees 2.832.55
2
SCHEDULE C
DISBURSEMENTS OF PRINCIPAL
Continued
TOTAL DISBURSEMENTS OF PRINCIPAL
6.880.96
3
# Units
PRINCIPAL BALANCE ON HAND
Description
Cash
Estate Account
Total Cash
4
Current Value
02/15/2008
or as Noted
36.161.60
36.161.60
36.161.60
Fiduciary
Acquisition
Value
36.161.60
36.161.60
36.161.60
# Units
COMBINED BALANCE ON HAND
Description
Cash
Estate Account
Total Cash
5
Current Value
02/15/2008
or as Noted
36.161.60
36.161.60
36.161.60
Fiduciary
Acquisition
Value
36.161.60
36.161.60
36.161.60
PROPOSED DISTRIBUTIONS TO BENEFICIARIES
Current Value Fiduciary
02/15/2008 Acquisition
or as noted Value
TO: Debbie A. Chestnut
Cash - 1/3 share of estate 12,053.87 12,053.87
12,053.87 12.053.87
TO: Rav E. Cressler
Cash - 1/3 share of estate 12.053.87 12.053.87
12.053.87 12.053.87
TO: Ronald L. Cressler
Cash - 1/3 share of estate 12.053.86 12,053.86
12,053.86 12,053.86
Total 36,161.60 36,161.60
6
In the Court of Common Pleas of Cumberland County, Pennsylvania
Orphans' Court Division
File No. 21-03-0568
Estate of Claire D. Cressler, Deceased
Verification
Ronald L. Cressler, Administrator under the Last Will and Testament of Claire D. Cressler,
Deceased, hereby declares under oath that he/she has fully and faithfully discharged the duties of
his/her office; that the foregoing Account is true and correct and fully discloses all significant
transactions occurring during the accounting period; that all known claims against the Estate have
been paid in full; that, to his/her knowledge, there are no claims now outstanding against the
Estate; that all taxes presently due from the Estate have been paid; and that the grant of Letters
Testamentary and the first complete advertisement thereof occurred more than four months before
the foregoing Account.
This statement is made subject to penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn
falsification to authorities.
f?on(l1jJ~ t \Q.(~tA "
Ronald L. Cressler
Dated: F/~ 1-1, LodiT
7
Pa. O.C. Rule 6.12 STATUS REPORT
REGISTER OF WILLS OF
CUMBERLAND
COUNTY, PENNSYLVANIA
Name of Decedent: Claire D. Cressler
Date of Death:
10/25/2002
File Number: 21-03-0568
Pursuant to Pa. O.C. Rule 6.12, 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:
IXI Yes D No
2. If the answer is No, state when the personal representative
reasonably believes that the administration will be complete:
3. If the answer to NO.1 is YES, state the following:
a. Did the personal representative file a final account with the Court?
DYes IXI No
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c. Did the personal representative state an account
informally to the parties in interest?
IXI Yes D No
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be
filed with the Clerk of Orphans' Court and may be attached to this report.
Date
02/21/2008
Q/
Personal Representative
Jerry A. Weigle Esquire
Name of Person Filing this Form
126 East King Street
L7 r,-' \
\,l,d v t;j:J
L "~-I : i \
Address
Shippensburg, PA 17257
City, State, Zip
717/532-7388
Form RW-10 Rev, 10-13-2006
Telephone
Copyright (c) 2006 form software only The Lackner Group, Inc.
~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
,- - -- -- .- NOTICE OF INHERITANCE TAX
.:APp!RAtSEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 02-11-2008
ESTATE OF CRESSLER CLAIRE D
DATE OF DEATH 10-25-2002
FILE NUMBER 21 03- 0568
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 04-11-2008
( See reverse side under Objections)
Amount Remittedl ~
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE --. RETAIN LOWER PORTION FOR YOUR RECORDS ~
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CRESSLER CLAIRE D FILE NO. 21 03-0568 ACN 101 DATE 02-11-2008
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX OIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
i =3 22
r~: 'll ~ :
" ~
.' /
I.... to-
JERRY A WEIGLE ES~j
WEIGLE & ASSOCS
126 EKING ST
SHIPPENSBURG PA 17257
REV-1547 EX AFP (06-05)
TAX RETURN WAS: ( ) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
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)
S. 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)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
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:
IS. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
NOTE:
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
09-27-2007
1l-01-2007
RECEIPT
NUMBER
WRITEOFF
CD008900
DISCOUNT (+)
INTEREST/PEN PAID (-)
.00
.00
X) CHANGED
SEE ATTACHED NOTICE
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
43,042.56
.00
.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
(8)
43,042.56
(9)
CIO)
5,082.68
.00
CI1)
CI2)
CI3)
CI4)
Ii.D8?68
37,959.88
.00
37,959.88
CIS)
(16)
(17)
(18)
.00 X 00 .00
37,959.88 X 045 = 1,708.19
. 00 X 12 . 00
.00 X 15 . 00
CI9)= 1,708.19
AMOUNT PAID
412.11
1,708.19
BALANCE OF UNPAID INTEREST/PENALTY AS OF 11-02-2007 TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
1,708.19
.00
13.09
13.09
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN tl, NO PAYMENT IS REQUIRED. (\,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE ~
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
REV-1470 EX (6-88)
INHERITANCE TAX
EXPLANA TION
..
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
Claire D. Cressler
FILE NUMBER
Anita McCully
ACN
2103-0568
101
REVIEWED BY
ITEM
SCHEDULE NO.
E 1
EXPLANATION OF CHANGES
Interest is abated in the amount of $412.11 from the delinquent date 07-25-2003 to 09-27-
2007, the date of receipt of the proceeds of litigation.
Interest is effective 09-28-2007.
ROW
Page 1
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
-INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-1607 EX AFP (03-05)
("-:"-
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-03-2008
CRESSLER
10-25-2002
21 03-0568
CUMBERLAND
101
CLAIRE
D
,', .,. ,..., I 0 ~," ') ^ -.
,; ,. ,( ;\ J
I . ~. i , - ,-
'r" '
JERRY A WEIGLE ESQ
WEIGLE & ASSOCS
126 EKING ST
SHIPPENSBURG PA 17257
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE
-+
RETAIN LOWER PORTION FOR YOUR RECORDS
+-
---------------------------------------------------------------------------
REV-1607 EX AFP (03-05)
*** INHERITANCE TAX STATEMENT OF ACCOUNT ***
ESTATE OF CRESSLER
CLAIRE
D FILE NO. 21 03- 0568
ACN 101
DATE 03- 03-2008
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-04-2008
PRINCIPAL TAX DUE: 1,708.19
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
09-27-2007 WRITEOFF .00 412.11
11-01-2007 CD008900 .00 1,708.19
02-11-2008 CDOO9292 13.09- 13.09
TOTAL TAX CREDIT 1,708.19
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
"
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
)