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Home My WebLink About03-0729JERRY R. DUFFIE RICHARD W STEWART C. ROY WEIDNER, JR. EDMUND G. MYERS DAVID W. DELUCE RALPH H. WRIGHT, JR. DAVID J. LANZA MARK C. DUFFIE MELISSA PEEL GREEVY MICHAEL J. CASSIDY ROBERT M. WALKER LAW OFFICES JOHNSON, DUFFIE, STEWART WEIDNER A Professional Corporation 301 MARKET STREET P. O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 W~EBSITE: www. i. dsw.com c~2', ..; i" , TELEPHONE7 f'/-'f761-4540 FACSIMILE 717-761-3015 E-MAIL m~i~l~jdsw, com September 4, 2003 HORACE A. JOHNSON COUNSEL TO THE FIRM E-MAIL dlw@jdsw.com Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: CHERYL Dear Cheryl: Re~ Estate of Ruth I. Smith SSN: 172-09-0721 Our File No. 13417-1 Enclosed please find Estate Check No. 1472 in the amount of $1,950.00. This payment represents the three-month prepayment in order to qualify for the discount. The decedent died on June 25, 2003. Tliere is currently no estate number for this Estate due to the fact that there was no need to probate. All of the Estate assets are jointly held with the surviving son. Please time stamp the enclosed copy of this correspondence, and return to me in the enclosed self-addressed stamped envelope. Thanks for your assistance in this matter. Should you have any questions, or require any additional information, please feel free to contact me. Very truly yours, JOHNSON, DUFFIE, STEWART & WEIDNER Dana L. Wleseman Legal Assistant cc: Gary Smith #217939 LAW OFFICES JOHNSON, DUFFLE, STEWART & WEIDNER 301 MARKET STREET P. O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 REGISTER OF WILLS OFFICE CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE, PA 17013 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 0O2984 JOHNSON DUFFLE STEWART & WEIDNER P O BOX 109 LEMOYNE, PA 17043 ESTATE INFORMATION: SSN: 172-09-0721 FILE NUMBER: 2103-0729 DECEDENT NAME: SMITH RUTH I DATE OF PAYMENT: 09/05/2003 POSTMARK DATE: 09/04/2003 COUNTY: CUMBERLAND DATE OF DEATH: 00/00/0000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,950.00 TOTAL AMOUNT PAID: $1,950.00 REMARKS: JOHNSON DUFFLE STEWART & WEIDNER SEAL CHECK# 1472 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003248 DUFFLE JERRY R ESQUIRE P O BOX 109 LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN. 172-09-0721 FILE NUMBER: 21 03-0729 DECEDENT NAME: SMITH RUTH I DATE OF PAYMENT: 11/1 8/2003 POSTMARK DATE: 11/17/2003 COUNTY: CUMBERLAND DATE OF DEATH: 00/00/0000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 9552.73 TOTAL AMOUNT PAID: 9552.73 REMARKS: GARY D SMITH C/O JERRY R DUFFLE ESQUIRE SEAL CHECK//1473 INITIALS: VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS INHERITANCE TAX RETURN F,LENUMBE" DEPARTMENT OF REVENUE DEPT 28060~ RESIDENT DECEDENT 21 03 0729 HARRISBURG, PA 17128-0601 ~ COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLEINITIAL) SMITH, RUTH I. 172-09-0721 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 06/25/2003 07/27/1912 REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPousE's blAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after [] 5. Federal Estate Tax Return Required 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) NAME ,Ierry R. Duffle FIRM NAME (If applicable) Johnson, Duffle, Stewart & Weidner TELEPHONE NUMBER 717/761-4540 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] Separate Billing Requested 7. inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 1 1. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate(Line 8 minus Line 1 1) !COMPLETE MAILING ADDRESS P.O. Box 109 Lemoyne, PA 17043 .. OFFiCiAl. USE ON[ Y (1) None (2) None (3) None (4) None (5) 118.25 (6) 5,984.99 (7) 63,556.08 (9) 1,756.29 (10) 10,006.13 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax(Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x or transfers under Sec. 9116(a)(1.2) .00 (8) 69,659.32 (11) (12) (13) 11,762.42 57,896.90 (14) 57,896.90 (15) 16. Amount of Line 14 taxable at lineal rate 57,896.90 x .045 (16) 2,605.36 17.Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. [] x .12 x .15 (17) (18) (19) 2,605.36 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: [S'I'I~EET ADDRESS CITY Messiah Village Mt. Allen Drive Mechanicsburg STATE p~ -ZIP i~055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2,605.36 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments i,950.00 C. Discount 102.63 Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) Total Interest/Penalty (D + E) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (2) 2,052.63 (3) 0.00 (4) (5) 552.73 (5A) (5B) 552.73 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. race ve the prom se for fe of ether 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 death2 ....... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation.9. ............................................................................................................... [] [] 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 I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belie( it is true, correct and complete. Declaration preparer other JJ;~n the personal representative is based on all information of which preparer has any knowledge. SIGNATU~PERS~N RESP~IJ;~'~FoR FILlN& ~ETU~ AoDRE~ DAT~ Ga S~nith ( . Ga~.' ~/~. Sm ~ ~ 117 Wlndrush Lane .... ~ ,~)~_.%~k.~ Mechanicsburg, PA 17055 SIGNATURE O.F IrERSON~.~S'P'ONSIB~J~R ¢'ILI/~/G~ETuR~N AbbRESS ' DAT~ SIGNA~E OF PREPARER OTH~EPRESENTATIVE ADDRESS DATE J~-- Duma P 0 Box 109 L~oyne, PA 17043 For dates of death on or after July 1, 1994 and before Janua~ 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 Januaw 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 statut~oes not exempta transfer to a su~iving spouse from tax, and the statuto~ requirements for disclosure of assets and filing a tax return are still applicable even if the su~iving spouse is the only beneficial. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child ~enty-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 CASH, BANK DEPOSITS, & MISC. ~ COMMONWEALTH OF'~ENNS*LVA"IA PERSONAL PROPERTY INHERITANCE TAX RETURN I RESIDENT DECEDENT I FiLE NUMBE~ - ESTATE OF SMITH, RUTH ~. 2]- 0D- 0729 Include the proceeds of litigation and the date the proceeds were received by the estateq, II property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Refund received from AARP Healthcare for premium paid prior to Death VALUE AT DATE OF DEATH 118.25 TOTAL (Also enter on Line 5, Recapitulation) 118.25 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMITH, RUTH I. SCHEDULE F JOINTLY-OWNED PROPERTY i FILE NUMBER 21 - 03 - 0729 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Gary D. Smith 117 Windmsh Lane Son Mechanicsburg, PA 17055 ITEM NUMBER JOINTLY OWNED PROPERTY: i DESCRIPTION OF P~O~ER-I'Y' ' °~gd: DATE OF DEATH LETTER DATE IInclude name of financial institution and bank account number DATE OF DEATH D '° VALUE OF FOR JOINT MADE Ior similar identifying number. Attach deed for jointly-held real VALUE OF ASSET iNTb~F{E~T )ECEDENT'S INTEREST TENANT JOINT lestate. I A 07/06/1999 2 A 07/06/1999 3 A PNC Bank Certificate of Deposit Account No. 31400159897 PNC Bank Certificate of Deposit Account No. 3140O159897 Accrued Interest 03/19/1999 M& T Bank Relationship with Interest Account No. 0087034421 A 03/19/1999: M&T Bank Relationship with Interest Account No. 0087034421 Accrued Interest A 07/06/1999 PNC Bank Savings Account Number 5000962632 A 07/06/1999 PNC Bank Savings Account : Number 5000962632 Accrued Interest 3,357.85 50% 1,678.93 49.02i 50% 24.51 4,864.82 0.32 3,697.18 0.78 50% 5O% 2,432.41 0.16 50%~ 1,848.59 50% 0.39 TOTAL (Also enter on line 6, Recapitulation) 5,984.99 ~ ! SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER SMITH, RUTH I. ! 21 - 03 - 0729 ITEM NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY DATE OF DEATH % OF Include the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET! DECD'S EXCLUSION TAXABLE VALUE Attach a copy of the deed for real estate. M&T Bank Money Fund Alternative Account No. 0950920118 Joint Account with Gary D. Smith, opened on 03/21/2003 M&T Bank Money Fund Alternative Account No. 0950920118 Joint Account with Gary D. Smith, opened on 03/21/2003 Accrued Interest on Account (IF APPLICABLE) INTEREST 66,540.281 100% 3,000.00 63,540.28 ! , 15.80 100% 0.00: 15.80 TOTAL (Also enter on line 7, Recapitulation) ! 63,556.08 FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA ,NHER,TANCE TA× RETU.N .N~MINI~~ COSTS RESIDENT DECEDENT ESTATE OF SMITH, RUTH I. Debts of decedent must be reported on Schedule I. ITEM NUMBER A. FUNERAL EXPENSES: I. Rev. Thomas McCurdy 2. J.C. Tucker - Florist FILE NUMBER 21 - 03 - 0729 DESCRIPTION AMOUNT 75.00 185.50 3. Cunningham Funeral Home, Inc. 970.79 ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Johnson, Duffle, Stewart & Weidner Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees State Zip 500.00 5. Accountant's Fees 6. Tax Return Preparer's Fees Other Administrative Costs Cumberland County Regsiter of Wills Office Filing Fee for Inheritance Tax Return & Inventory 25.00 TOTAL (Aisc enter on line 9, Recapitulation) 1,756.29 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS I FILE NUMBER SMITH, RUTH I. 21 - 03 - 0729 Include unreimbursed medical expenses. ITEM NUMBER 1 4 DESCRIPTION Messiah Village Nursing Home - Room and Board for Month of June PharAmerica - Medications administered at Nursing Home Check clearing after Date of Death Payee: Messiah Village Nursing Home Messiah Village - For services provided prior to death TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 4,154.00 72.59 5,407.00 372.54 10,006.13 REV-1513 EX+ (9-00) ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA i BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT i ESTATE OF NUMBER I. 1 SMITH, RUTH I. FILE NUMBER 21 - 03 - 0729 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Gary D. Smith 117 Windmsh Lane Mechanicsburg, PA 17055 RELATIONSHIP TO AMOUNT OR SHARE DECEDENT D~J~otJ,istTxustee($) i OF ESTATE _ Son 1/2 of Residual Estate Brandon J. Smith Jedediah Smith Grandson 1/4th of Residual Estate Grandson 1/4th of Residual Estate Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE~' EXHIBIT A LISTING OF EXHIBITS FOR EST,4TE OF RUTH L SMITH EXHIBIT A Last Will and Testament of Ruth I. Smith signed and dated on the 22na day of January, 1996. ROUTMAN, MOORE, GOLDSTONE ~. VALENTINO ATTORNEYS AT LAW LAST WILL AND TESTAMENT OF RUTH I. SMITH I, RUTH I. SMITH, domiciled and residing in the City of New Castle, County of Lawrence and State of Pennsylvania, being of lawful age, of sound and disposing mind and memory, and free from all coercion and restraint whatsoever, do hereby make, publish and declare this to be my Last Will and Testamem, hereby revoking and making null and void any and all other wills and codicils heretofore made by me. ITEM I. I direct that my Executor, hereinafter named, pay out of my estate all my debts, funeral and administration expenses allowed or payable by law, and all estate, inheritance and succession taxes, including interest and penalties thereon, if any, both state and federal, which may be payable by reason of my death with respect to any taxable property, whether passing under my Will or otherwise, as soon as practicable after death. ITEM II. I hereby give, devise and bequeath one-half (1/2) of my property, real, personal and mixed, of whatsoever nature and wheresoever situate, unto GARY D. SMITH, or his issue per stirpes. ITEM IH. I hereby give, devise and bequeath the remaining one-half (1/2) of my property, real, personal and mixed, of whatsoever nature and wheresoever situate, unto my Trustee in trust for my grandsons, BRADON J. SMITH and JEDEDIAH M. SMITH, for the following uses and purposes: (a) To divide my Estate into equal shares so that there shall be one share for each grandchild of mine who is then living and one share for the issue of each grandchild of mine who, at the time of my death, may be deceased but represented by issue; (b) During the minority of said grandchildren, the Trustee shall have authority to apply towards his support, maintenance, education and general welfare, so much of the income arising from his share as, in the opinion of the Trustee may be proper and to accumulate surplus income for later application in behalf of said grandchildren and for payment to him at his majority; (c) The Trustee shall have authority to pay to or expend in behalf of said grandchildren such sums from the principal of his share as, in the opinion of the Trustee may be required to provide for his support, maintenance, education and to relieve emergencies and distress; (d) To continue in trust until such time as my grandsons BRADON J. SMITH and JEDEDIAH M. SMITH shall attain the age of twenty-five (25) years, at which time the Trustee shall pay over to said grandchild, the accumulated income and principal of his share; (e) The beneficiary or beneficiaries hereunder shall have no right to anticipate, to pledge, or in any manner to alienate their inte. rests in the income arising from or in the principal of my estate, and their interests shall not be liable for their attachment or other legal processes; ITEM IV. I hereby confer upon my Executor and Trustee full power, discretion and authority with respect to all matters herein entrusted to them, including but not limited 2 (a) To retain as part of my estate or as a trust investment hereunder for so long as they may deem proper, any stocks, bonds or other items of property belonging to me at my death, to vary investments and to invest and re-invest funds in such stocks, bonds, securities or Other property of any kind or character whatsoever as they may deem suitable, irrespective of the laws of Pennsylvania relating to investments by fiduciaries; Co) To sell and dispose of any real estate which I own at my death, or which at any time constitutes a part of the trust corpus, at such price and upon such terms as they may deem proper, and to execute proper deeds; (c) To grant leases of real estate for any term of years with or without options for renewal or purchase, although the term of lease or of the renewal thereof may extend beyond the term of any trust hereunder; (d) To determine whether and/or what part of any receipt, increment, gain, disbursement, charge or loss shall enure to or fall upon principal or income; (e) To compromise, adjust and settle any disputes and claims arising in the administration of my estate or of the trust established hereunder; (f) To borrow money for the benefit of my estate or of the trust hereunder from any source, and as security for the repayment thereof to hold or pledge any of the property of my estate or of the trust corpus, and to execute mortgages; (g) To make distribution hereunder of property in kind and, for that purpose, to divide, partition and allot property and to determine the value thereof. ITEM V. I hereby nominate and appoint GARY D. SMITH as Executor of this, my Last Will and Testament, to serve without bond. In the event that GARY D. SMITH shall be unable to serve in this capacity, for any reason whatsoever, then I do hereby make, -3- constitute, and appoint JEFFREY D. SMITH to be alternate Executor of this, my Last Will and Testament, to serve without bond. ITEM VI. I hereby nominate GARY D. SMITH as Trustee of this, my Last Will and Testamem. In the evem GARY D. SMITH shall be unable to serve in this capacity, for any reason whatsoever, then I do hereby nominate and appoint JEFFREY D. SMITH to be Alternate Trustee under the Trusts created by this, my Last Will and Testament. IN WITNESS WHEREOF, I, RUTH I. SMITH, the Testatrix above-named have hereunto set my hand and seal this ,),~ a_4 Thousand Nine Hundred Ninety-six (1996). RUTH ~. day of January in the year of our Lord, One (SEAL) Signed, sealed, published and declared by the said RUTH I. SMITH, Testatrix, as and for her Last Will and Testament, in the presence of us, who in her presence, at her request and in the presence of each o~e~c~e hereunto set our hands as attesting witnesses. J~EPH PAUL VALENTINO RONALD S. ALEXANDER -4- COMMONWEALTH OF PENNSYLVANIA ' COUNTY OF LAWRENCE : SS. WE, RUTH I. SMITH, JOSEPH PAUL VALENTINO and RONALD S. ALEXANDER, the Testatrix and the Wimesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein executed, and that each of the Wimesses, in the presence and hearing of the Testatrix, signed the Will as Wimesses and that to the best of their knowledge, the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. -- J , '"- (SEAL) RU~, TeStatr~ ~ S'EPH P,~U~ VALENTINO - Wimess -5- Subscribed, sworn to and acknowledged before me by RUTH I. SMITH, and subscribed and sworn to before me by JOSEPH PAUL VALENTINO RONALD S. ALEXANDER, this ~,q~,~'~" day of January, 1996. ~(SEAL) Notarial Seal Carol L. Cantelupre, Notary Public Sharon Mercer County My Comm ssion Expires Nov. 11, 1999 GACLIENTS~2066~00000~CLC0~ 14 -6- Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of SMITH, RUTH I. also known as , Deceased No. 21 - 03 - 0?29 Date of Death 6/25/2003 Social Security No. 172-09-0721 Gary D. Smith The Personal Representative(s) of the above Estate, deceased, verity that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located 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 the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/VVe understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: Jerry R. Duffle I.D. No.: 09601 Signature: Signature: Address: P.O. Box 109 Lemoyne, PA 17043 Address: 117 Windmsh Lane Mechanicsburg, PA 17055 Telephone: 717/761-4540 Telephone: 717-691-8803 Dated: Personal Property Refund received from AARP Healthcare for premium paid prior to Death 118.25 Total Personal Property $118.25 (Attach additional sheets if necessary) Total Personal Property and Real Estate $118.25 JOHNSON, DUFFLE, STEWART & WEiDNER ATTORNEYS AT LAW 301 MARKET STREET P. O. BOX 109 LEMOYNE, PENNSYLVANIA 1704:3 Fir., Register of wills office Cumberland county Courthouse One courthouse Square Carlisle, PA 17013 Attn: Cheryl BUREAU OF ZNDZVZDUAL TAXES INHERTTANCE TAX DZVZS/OH DEPT. Z80601 HARRZSBURG, PA 17118-0601 COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSMENT OF TAX REV-I;¢7 EX AFP (01-05) JERRY R DUFFZE JOHNSON ETAL PO BOX 109 LEMOYNE :~ : . ii:~ otDATE 01-12-200q V¥~II$ ESTATE OF SMZTH DATE OF DEATH 06-25-2003 FZLE NUMBER 21 03-0729 '0~ FEB 25 A8:3(~OUNTY CUMBERLAND ACN 101 PA 17oq~umiD~i;i~ Co., PA I RUTH MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGTSTER OF WTLLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17013 CUT ALONG THZS LZNE ~ RETATN LOWER PORTZON FOR YOUR RECORDS ~ REV-15~7 EX AFP (01-03) NOT]:CE OF ZNHER]:TANCE TAX APPRA]:SEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF SMZTH RUTH T FZLE NO. 21 03-0729 ACN 101 DATE 01-12-200q TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATTON CONCERNTNG FUTURE ]:NTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIG~NAL RETURN 1. ReaZ Es~a~o (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Per~nership Zn~aras~ (Schedule C) ($) q. Mor~gages/No~as Receivable (Schedule D) (q) 5. Cash/Bank Depos~s/M~sc. Personal Propar~y (Schedule E) ($) 6. Jointly Owned Propar~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assa~s APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expenses/Ad.. Cos~s/Misc. Expanses (Schedule H) (9) 10. Dab,s/Mortgage Liabilities/Liens (Schedule I) (10) 11. To,al Deductions 12. Na~ Value of Tax Re~urn O0 00 00 00 118 25 5~98q.99 63~556.08 (8) 1,756.29 10,006.13 (11) (12) 15. lq. NOTE: Chari~abla/Governeen*al Baquas~cs; Non-elec~ed 9115 Trus'¢s (Schedule J) (15) Ne~ Value of Es~a~:e Sub.~ec~ ~:o Tax (lq) Zf an assessment was issued previously, lines 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Aaoun~ of Line 1~ a~ Spousal ra~e 16. Amoun~ of Line 1~ ~axabla a~ Lineal/Class A ra~e 17. Amoun~ of Line 1~ e~ Sibling ra~a 18. Aaoun~ of L/ne 1~ ~axabla a~ Collateral/Class B ra~e 19. Principa! Tax Due TAX CREDZTS: PAYMENT RECEIPT DATE NUMBER 11-17-2003 NOTE: To insure proper credi~ ~o your account, submi~ ~ha upper portion of ~h~s fore w~h your ~ax payean~. CD0032q8 DISCOUNT (+) ZNTEREST/PEN PAZD (-) .O0 MADE BY 03-ZS-Z00q~. 69,659.32 11.762. ~.2 57,896.90 PAYMENT MUS' .00 57,896.90 18 and 19 will (15)~ .00 X 00 = .00 (16). 57,896.90 X 0q5 = 2,605.56 (17) .00 X 12 = .00 (lB), .00 X 15 = .00 (19)= 2,605.36 ZF PAZD AFTER DATE ZND/CATED, SEE REVERSE FOR CALCULATZON OF ADDZT[ONAL ZNTEREST. AMOUNT PAZD 55Z.73 TOTAL TAX CREDZT I 552.73 BALANCE OF TAX DUE 2,052.63 ZNTEREST AND PEN. .00 TOTAL DUE 2,052.63 0L ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT 1S RE~UZRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" {CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) ~ RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND ICE): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- [f any future interest [n the estate [s transferred [n possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the ComaonNaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act ZS of 2000. (72 P.S. Sect[an 91q0). Detach the top portion of this Notice and submit with your payment to the Rog(star of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are ava(labia at the Off[ca of the Rog(star of N[lls, any of the Z3 Revenue District Offices, or by calling the spec(al Z4-hour ansmering service for fores ordering: 1-800-36Z-ZO50; services for taxpayers with spec(al hearing and / or speaking needs: [-800-447-30Z0 (TT only). Any party [n interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Not[ca must object within sixty (60) days of receipt of this Not[ce by: --mr[[tan protest to the PA Department of Revenue, Board of Appeals, Dept. ZSIOZ1, Harrisburg, PA 171Z8-1DZ1, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed [n writing to: PA Department of Revmnua, Bureau of Individual Taxes, ATTN: Post Assessment RaviaN Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-650S. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decsdant's death, a five percent (5Z) discount of the tax paid [s attowad. The 15Z tax amnesty non-participation penalty [s 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 per[od. This non-participation penalty [s appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. Interest [s charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of slx (6X) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 ara: Interest Da(Iv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z lOX · 000548 1987 97. , 000Z47 1999 77. · 00019Z 1983 16Z .000438 1988-1991 llZ .000301 2000 8Z .000Z19 1984 llZ . 000301 199Z 9Z , 000Z47 ZOO1 9X · 000247 1985 132 .000356 1993-1994 72 .O0019Z ZOOZ 6Z .000164 1986 102 .000Z74 1995-1998 92 · 000Z47 ZOO3 SZ .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINI;~UENT X DAILY INTEREST FACTOR --Any Notice [ssued 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. In Re: Estate of NICHOLSON COLLEEN ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 2005-00729 NOTICE OF FAILURE TO FILE STATUS REPORT Personal Representative: NICHOLSON AMANDA JANE Counsel for Personal Representative: Date of Decedent's Death: 8/5/2005 The Orphans' Court record indicates 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, is hereby given by that the you have ten (10) day to file the Status Report. If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of such delinquency and the undersigned will 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: 8/27/2007 ~~.~.~ Glenda Farner Strasbaugh Clerk of the Orphans' Court Distribution: Personal Representative Counsel for Personal Representative Estate File \' ~_i L ~ :0 in: L - J3S LOul - I