HomeMy WebLinkAbout03-1051Register of Wills of
Estate of Richard W.
also known as
Margaret J. Lutes
Cumberland
PETITION FOR
Lutes
County, Pennsylvania
GRANT OF LETTERS
No. oli-0.5-i051
, Deceased Social Security No. 086 - 18 - 7251
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE 'A' or 'B' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut ri×
the Decedent, dated 12/15/1980 and codicil(s) dated None
named in the last Will of
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 incompetent:
None
B. Grant of Letters of Administration
(c.ta.; d.b.n.c.ta; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
Name Relationship Residence
(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 Woods Retirement Community, Apt. 415, Lower Allen township,
(list street, number, and municipality)
Decedent, then 78 years of age, died 11/22/2003 at Camp Hill, PA
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
(Location)
Camp Hill, PA
90,000.00
situated as follows:
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 undersi~lned:
Signature Typed or printed name and residence
Apt. 415, Camp Hill, PA 17011
p y t~'e Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
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 Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 2~. day of
zoo
~~~F~ Registe~
No.
- M~rg~t J .-L~tes
zl-o5- 01051
Estate of Richard W. Lutes
Deceased
Social Security No: 086-18- 7251 Date of Death: 11/22/2003
AND NOW, , in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters [] Testamentary ~ Of Administration
(c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to
Margaret J. Lutes
in the above estate and that the instrument(s) dated 12/15/1980
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ........... $
Short Certificate(s). ~,..~). $
Renunciation ........ $
Attorney: James D. Bo~ar, Esquire
Affidavits ( ) .... $ I.D. No: 19475
Extra Pages ( ) .... $ {~'0'0 Address: One West Main Street
Codicil ........... $ Camp Mill, PA 17011
JCPFee .......... $ ID.O[') Telephone: 717/737-8761
Inventory .......... $
Other ........... $ ~'~~~
......... , %ZS, ,rO
Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystem~, inc.
Form RW-1 (1991)
Estate of
also known as
Register of Wills of
OATH
Richard W. Lutes
Cumberland County, Pennsylvania
OF SUBSCRIBING WITNESS
, Deceased
Margaret J. Lutes
(each) a subscribing witness to the [~ codicil(s) ~ will(s) presented herewith, (each) being duly qualified according to law
depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as
a witness at the request of Testator(rix) in his/her/their presence and J'~ in the presence of each other ~ in the presence of the
other subscribing witness(es).
(Signature) M~r'garet Lutes
Woods Retirement Community, Apt. 415
Camp Hill, PA 17011
(Address)
(Signature)
(Address)
Sworn to or affirmed and subscribed
before me this '~ Z day
o,
~'g-- ~ and seal of ~tary'or other official ~E:
qualified to administer oaths, Show date of
expiration of Notary's commission.)
To be taken by officer authorized to administer oaths.
Please have present the original or copy of instrument(s)
at time of notarization.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-2 (1991)
Estate of
also known as
Register of Wills of
OATH
Richard W. Lutes
Cumberland County, Pennsylvania
OF SUBSCRIBING WITNESS
, Deceased
James D. Bo~ar, Esquire
(each) a subscribing witness to the [~ codicil(s) ~'~ will(s) presented herewith, (each) being duly qualified according to law
depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as
a witness at the request of Testator(rix) in his/her/their presence and ~ in the presence of each other [~ in the presence of the
other subscribing witness(es).
~--~~J%e~'sD~ ~ar, Esquire
(Signature) ~ Vgne'Wes~ ~narstreet'
Shiremanstown, PA 17011
(Address)
(Signature)
(Address)
Sworn to or affirmed and subscribed
before me this ~-~-~ ~'-~ day
Notary Public
My Commission Expires:
(signature and seal of Notary or other official
qualified to adm{nister oaths. Show date of
expiration of Notary's commission.)
NOTARIAL SEAL ' I
BONNIE L WILLIAMS, NOTARY PUBLIC I
SHIREMANSTOWN BORO., CUMBERLAND CO.I
MY COMMISSION EXPIRES APRIL 1.8. 2005J
NOTE: To b~ taken by officer authorized to administer oaths.
Please have present the original or copy of instrument(s)
at time of notarization.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-2 (1991)
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent f}ling.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
ocal Registrar
No.
Date
Ht 05. t43 Rev 2/87
COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
ast [ill atti sl aut ttl
OF
RICHARD W. LUTES
I, RICHARD W. LUTES, of the Township of Lower Allen, Cumberland
County, Pennsylvania, make, publish and declare this as and for my Last
Will and Testament, hereby revoking all other Wills and Codicils heretofore
made by me.
FIRST: I direct the payment of all my just debts and the
expenses of my last illness and funeral from my estate, as soon after my
death as conveniently may be done.
SECOND: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate unto my
wife, MARGARET J. LUTES, provided she survives me by sixty (60) days.
THIRD: Should my wife, Margaret J. Lutes, predecease me or
die on or before the sixtieth (60th) day following my death, I devise
and bequeath all the rest, residue and remainder of my estate of whatever
nature and wherever situate unto my duaghter, SARA E. ACHUFF.
FOURTH: Should my daughter, Sara E. Achuff, predecease me,
I devise and bequeath all the rest, residue and remainder of my estate
of whatever nature and wherever situate unto CARRIE E. ACHUFF and any
other children of my daughter, Sara E. Achuff, that are living at the
time of my death, in equal shares.
FIFTH: Should Carrie E. Achuff or any other beneficiary under
this my Last Will and Testament not have attained the age of twenty-five
(25) years at the time for distribution to him or her, then I give,
devise and bequeath the share of each such child to my hereinafter named
Trustee, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the
shares so received, and to use and apply from time to time such portion of
income and principal for the said child's education (including college
education), support and welfare as my Trustee in his sole discretion deem
advisable. My Trustee may make the payments for the support and maintenance
of the children directly to my Guardian, hereinafter named as required. Any
income or principal not so applied shall be distributed to each child
when he or she attains the age of twenty-five (25).
In addition, my hereinafter named Trustee shall have the
right in their discretion to purchase and pay for out of the principal
as well as income such insurance policies as will provide for the minor's
medical care.
SIXTH: My Executrix and Trustee shall have the following
powers in addition to those vested in them by law and by other provisions
of this Will, applicable to all property, exercisable without court
approval and effective until actual distribution of all property:
(A) To sell at public or private sale, or to lease, for any
period of time, any real or personal property and to give options for
sales, exchanges or leases, for such prices and upon such terms or
conditions as are deemed proper.
(B) To make immediate payments for the support and maintenance
of Carrie E. Achuff and any other grandchildren to said grandchildren
or their Guardians as may be agreed upon by said Guardians, Executrix
and Trustee.
(C) To compromise any claim or controversy.
(D) To invest in all forms of property, including stocks,
con, non trust funds and mortgage investments funds, without restriction
to investments authorized for Pennsylvania fiduciaries, as they deem
proper, without regard to any principle of diversification, risk or
productivity.
(E) To exercise any option, right or privilege granted in
insurance policies or in other investments.
SEVENTH: I nominate and appoint CHARLES B. ACHUFF, as Trustee
of the hereinabove named Trusts.
EIGHTH: I direct that any and all inheritance, estate and
transfer taxes imposed upon my estate passing under my Will or otherwise
shall be paid out of the principal of my residuary estate.
NINTH: I nominate and appoint MARGARET J. LUTES, Executrix
of this, my Last Will and Testament. In the event of the death, resignation
or inability to serve for any reason whatsoever of the said Margaret J.
Lutes, I nominate and appoint SARA E. Afl~JFF, Executrix of this, my Last
Will and Testament. I hereby relieve my Executrix from the necessity of
posting security in connection with her duties as such in any jurisdiction
in which she may be called upon to act insofar as I am able by law to do
SO.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to
this, my Last Will and Testament, this /~' ~ day of ~'~L~;~'-~'
1980.
'~" ' RICHARD W'. LUTES
(SEA1
Signed, sealed, published and declared by the above named
Testator as and for his Last Will and Testament in our presence, who at
his request, in his presence and in the presence of each other, have
hereunto subscribed our names as attesting witnesses.
Address
Address
-3-
OFFICIAL USE ONLY
FILE NUMBER
21-03 -1051
COUNTYCODE YEAR NIJI
SOCIAL SECUP~'~'~
REV- 1500 EX + (6-00)
cAPB
HpRL
EpIO
CRAC
voTK
COMMONWEALTH OF PENNSYLVANIA
REV-1500
DEPARTMENTOFREVENUE INHERITANCE TAX RETURI
OEPT. 8o60 RESIDENT DECEDENT
HARRISBURG, PA 171Z8-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Lutes Richard W.
DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-OD-YEAR)
11/22/2003 I 05/01/1925
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
1. Odglna, Return ~ 2~! Supplernental Return ~
4. Limited Estate · Future Interest Compromise (date of death after 12-12-82)
__ 6. Decedent Died Testate · Decedent Maintained a Living Trust 0
(Attach copy of Will) (Attach copy of Trust) '"
[-'--] 9. Lltlgatlon Proceeds Received ['~ 10. Spousal Poverty Credit ~
(date of death between lZ-31-91 and 1-1-95)
c
o
R
R
E
NAME
James D. Bogar Fsquire
FIRM NAME (If Applicable)
TELEPHONE NUMBER
R
E
C
A
P
I
T
U
L
A
T
I
O
N
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property ($)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
I~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13.
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
195-20-0665
{date of death
3. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(A~-ch Sch O)
.......................... ............................... ~' ~"~ ....... ~=~'~ ........ '~..:..~...~':~,~:~ ~=~'~ ~'.T
COMPLETE MAILING ADDRESS
One West Main Street
Shiremanstown, PA 17011
None::
None
None
89,923.95
None
None
None
None
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)
(8) 89,923.95
(11},. 0.00
(12) 89,923.95
(13),,,~
(14) 89,923.95
O SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
M
15. Amount of Line 14 taxable at the spousal tax
AT rate, or transfers under Sec. 9116(aX1.2) 89,923.95 X .0 0
16. Amount of Line 14 taxable at lineal rate X .0 4.5
T 17. Amount of Line 14 taxable at sibling rate
O X .12
N 18. Amount of Line 14 taxable at collateral rate X .15
19. Tax Due
(15) 0.00
(16) 0.00
(17) 0.00
(1~) 0.00
(19) 0.00
Copyright (c) 2000 form software only The Lackner Groul3. Inc.
Decedent's Complete Address:
STREErADDRESS
Woods Retirement Community
Apt. 415
CIYY
Camp Hill
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
STATE ZIP
PA 17011
(1) 0.00
Total Credits ( A + B + C ) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4) O. 00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00
A. Enter the interest on the tax due. (SA) 0. O0
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) O. 00
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
;. retain the use or income of the property transferred; ......................... ~ ~
· 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? ...................
Z. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .............................................. ~ ~']
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ ~ ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, It is true,
correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Hargaret J. Lutes DATE
~~~~ Woods Retirement Community
7- iV6ii' .........................
RE OF PR/E~ARER OTHER THAN REPRESENTATIVE James D. Bogar Esquire DATE
~~.. One West Main Street
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9116(aX1)].
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.
Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV-1SO0 EX (Rev. 6-00)
REV- 1508 E~ * (1-97)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA -
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Richard W. Lutes SS~; 086-18-7251 11/22/2003 21-03-1051
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1 of death
Citizens Bank - Checking Account No. 6200168834, date
balance $89,923.95, accrued interest $0.00
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
Of DEATH
89,923.95
$ 89,923.95
Copyright (c) 19~6 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
CITIZENS BANK
525 William Penn Place
Suite 153-2510
Pittsburgh, PA 15219
January6,2004
JAMES D BOGAR
ONE WEST MAIN STREET
SHIREMANSTOWN, PA 17011
Estate of RICHARD W. LUTES
Date of Death: Nov 22, 2003
SSN: 086-18-7251
Dear Sir/Madam:
In accordance with your request, the attached information sheet has been provided in the above decedent's
name as of his/her date of death.
For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please
call 412-867-2366.
Sincerely,
Carole Gregory
Operations Services
CITIZENS BANK
Account Number 6200168834
Account Title RICHARD W LUTES
Date Opened 12/12/02
Account TTpe
Principal Balance as of DOD
Interest from Last Posting to DOD
Account Balance as of DOD
Checking
$89923.95
$ .00
$89923.95
YTD Interest to DOD $1681.08
REV-l$13 ~X *(9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Richard W. Lutes SS~/ 086-18-7251 11/22/2003 21-03-1051
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
Ih
TAXABLE DISTRIBUTIONS [i~lude outright spousal distributions, and
t~fem under Sec. 9116(~1,Z)]
Margaret J. Lutes
Woods Retirement Community
Apt. 415
Camp Hill, PA 17011
Wife
Rest, residue
and remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A, SPOUSAL DISTRIBUTIONS UNDER SEC. 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 SHEET $ 0.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00)
OF
RI~MJU3 W. LtrI'ES
I, RIQMuRD W. LUTES, of tile Township of Lower Allen, Ctunberland
Cotmty, Pelmsylvania, make, publish and declare this as and for my Last
Will mid Testanmnt, hereby revoking all other Wills ~md Codicils heretofore
made by me.
FIRST: I direct the pa)anent of ail my just debts and tile
exl)enses o£ my last illness and funeral from my estate, as soon after my
death as conveniently may be done.
SECOND: I devise uqd bequeath ail the rest, residue and
r~,,ainder of my estate of whatever nature and wherever situate unto my
wife, M/U~GAIUiT d. IMI'I!S, provided she survives me by sixty (O0) days.
'IIIIRD: Should my wife, Margaret J. Lutes, predecease me or
die on or before the sixtieth (60th) day following my death, I devise
and bequeath all the rest, residue and remainder of my estate of whatever
nature and wherever situate unto my duaghter, SARA F.. AClRIFF.
FOUR'III: Should my daughter, Sara P.. Achuff, predecease me,
I devise and bequeath all tile rest, residue m~d remainder of my estate
of whatever nature and wherever situate tmto CAI~II~ ~. A(]~JFI: and any
other children of my daughter, Sara E. Acbuff, that are living at the
t:bne of my death, in equal shares.
FIFqII: S{muld Carrie r.. Achuff or any other beneficiary under
this ,ny Last Will and Testmnent not have attained tile age of twenty-five
(2S) years at the time for distribution to him or her, then I give,
devise and bequeath tim share of each such child to my hereinafter nmned
T~x~stee, IN SEPARATE TRUSTS, to hold, mintage, invest and reinvest t'he
shares so received, and to use and apply from time to time such portion of
income and principal for the said child's education (including college
educatiou), support and welfare as my Trustee in his sole discretiun deem
advisable. My Trustee may make the pa)qnents for the support m~d maintenance
of thc children directly to my Guardian, hereinafter named as required. Any
inconm or i}rincipal not so applied shall be distributed to each child
when he or she attains the age of twenty-five
Ill addition, my hereinafter nml~ed Trustee shall have the
right ill their discretion to purchase and pay for out of the principal
as well as income such insurance policies as will provide for the minor's
ii~dical care.
SIX1]I: My 'Executrix and Trustee shall have the following
powers in addition to those vested in them by law and by other provisions
of this Will, applicable to all property, exercisable without court
approval m~d effective tu~til actual distributiol~ of all property:
(A) To sell at public or private sale, or to lease, for ally
period of thl~, m~y real or l~rsona/, property and to gkve options Col-
sales, exchanges or leases, for such prices and upon such reruns or
conditions as are deemed propor.
(B) To make in~nediate pay~nents for the support and maintenm~ce
of Carrie E. Achuff and any other grandchildren to said grandchildren
or their Guardians as may be agreed upon by said Guardians, 'Executrix
m~d Trustee.
(C) To compromise any claim or controversy.
(D) To invest in all forms of property, including stocks,
conmon trust funds and mortgage investments funds, without restriction
to investments authorized for Pennsylvania fiduciaries, as they dean
proper, without regard to any principle of diversification, risk or
productivity.
(E) To exercise any option, right or privilege granted in
insurance policies or in other investments.
SEVEKIII: I nominate and appoint (]~RLES B. Ai]~JI:F, as Trustee
of the hereinabove named Trusts.
EI(]rI~[: I direct that any and all ir~eritance, estate and
trm~sfer taxes imposed upon my estate passing rudder my Will or otherwise
sball be paid out of the principal of my residuary estate.
NINTH: ! nominate and apl~int M~R~ J. LUTES, 'Executrix
of this, my Last Will and Testament. In the event of the death, resignation
or inability to serve for m~y reason whatsoever of the said Margaret
Lutes, I nominate and appoint SARA P.. Ai]~JFF, -Executrix of this, my Last
-2-
Will and Testament. I hereby relieve my 'Executrix £rom the necessity of
posting security in connection with her duties as such in any jurisdiction
i.n which she may be called upon to act insofar as I mn able by law to do
SO.
IN ~/ITNESS I~EREOF, I have hereunto set my hand and seal to
this, my Last Will and Testament, this .f t../, day of ,.W ,,',; ,, ,.
1980.
Signed, sealed, published and declared by the above nmned
Testator as and for his Last ~/ill and Testament in our presence, who at
hi.s rmluest, in his presence and in the presence of each other, have
hereunto subscribed our names as attesting witnesses.
Address
Address
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Richard W. Lutes
Date of Death: November 22, 2003
Will No.
21-03-1051
Admin. No.
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:
State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No XX
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 XX No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date: March 15, 2004 -S~gha6ure/%
James D.~ogar, Esquire
Name (Please type or print)
One West Main St.
,?~ ,~ ~-' ~I~QUI~ Shiremanstown, PA 17011
~ :'~1~?0 Address
J717) 737-8761
Tel. No.
(MAH:rmf/AM3)
Capacity:
x
__Personal Representative
__Counsel for personal
representative
~CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Richard W. Lutes
Date of Death: November 22, 2003
Will No. 21-03-1051 Admin. No.
To the Register:
I certify that notice of estate administration required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed
'to the following beneficiaries of the above-captioned estate on
March 8, 2004:
Name Address
Margaret J. Lutes
Woods Retirement Community
Apt. 415
Camp Hill, PA 17011
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except:
None
Date: March 15, 2004
Capacity: - ~!i~ ' i!~i
(717) 73p 7er 8s 7on6 ~ ~ Repr~e s en~ ~mve
X CounseZ3 for ~rso~!~
Repres~ntatixr~
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPT. ZBg60!
HARRTiBURG, PA 17118-0601
COMMONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-I~4? EX AFP (01-OS)
JAMES D BOGAR ESQ
I g HAIN ST
SHIREHANSTOWN
'04 gEP 15
~ DATE 09-1q-ZO0~
ESTATE OF LUTES
DATE OF DEATH 11-22-2005
FILE NUMBER 21 03-1051
:25 COUNTY CUHBERLAND
ACN 101
PA
Amoun~ Remi'l:~ced
RICHARD
HAKE CHECK PAYABLE AND REMTT PAYMENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THTS L/NE ~ RETAIN LOHER PORTTON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTTCE OF TNHERTTANCE TAX APPRATSEMEMT, ALLO#ANCE OR
DZSALLONANCE OF DEDUCTTONS AND ASSESSMENT OF TAX
ESTATE OF LUTES RICHARD H FTLE NO. 21 03-1051 ACN 101 DATE 09-1~-200~
TAX RETURN )lAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNTNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~nership Zn~aras~ (Schedule C) ($)
q. Hor~gages/No~as Receivable (Schedule D) (~)
$. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) ($)
6. Jointly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
B. To,al Asse~s
APPROVED DEDUCTIONS AND EXEMPTZONS:
9. Funeral Expenses/Adm. Cos~s/Hisc. Expanses (Schedule H) (9)
10. Debts/Hot,gage Liabilities/Liens (Schedule I) (10)
11. To*al Deductions
12. Ne~ Value of Tax Re~urn
15.
1~.
Chari~able/Govarnaen~al Bequests; Non-elected 9115 Trusts (Schedule J)
Na~ Value of Es~a~a Subjec~ ~o Tax
89~923.95
.00
.00 NOTE: To insure proper
.00 credi~ ~o your account,
.00 subai~ ~he upper portion
.00 of ~his form wi~h your
~ax payment.
.0O
(8)
.00
89,9Z3.95
.00
(11} . oo
(12) 89,925.95
(1s) . O0
(1~) 89,923.95
NOTE
Zf an assessment was issued previously, 11nas 1~, 15 and/er 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Aaoun~ of L/ne 1~ a~ Spousal ra~e (15)
16. Amoun~ of Line lq ~axable a~ Lineal/Class A ra~e (16)
17. Amoun~ of Line 1~ a~ Sibling ra~a (17)
18. Amoun'E of Line lq ~axable a~ Collateral/Class B ra~e (18)
~al Tax Due
19. Princi
TAX CREDTTS
PAYHENT
DATE
RECEIPT
NUHBER
89,923.95 X O0 = .00
· 00 X 0~5= .00
· O0 X 12 = . O0
· O0 X 15 = .00
(19)= .00
IF PAID AFTER DATE INDZCATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST·
DISCOUNT (+)
INTEREST/PEN PAID
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( IF TOTAL DUE ZS LESS THAN $1) NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)) YOU HAY DE DU~I~ .,
A REFUND. SEE REVERSE S[DE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, tho Coamoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section Z1¢0 of the Inheritance and Estate Tax Act, Act Z~ of 2000. (TI P.S.
Section 910,0).
Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF MILLS, AGENT
A refund of · tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-151:5). Applications are available at the Office
of the Register of Hills, any of the Z:5 Revenue District Offices, or by calling the special Z4-hour
ansaering service for forms ordering: 1-800-56Z-Z050; services for taxpayers eith special hearing and / or
speaking needs: I-BOO-0,0,7-~OZO (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, ar assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of IndividuaZ Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the bookZet "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 decedent's death, a five percent (SZ) discount of
the tax paid ]s alloeed.
The 15Z tax amnesty non-participation penalty is computed on the total af the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tile period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes ehich became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000160,. AIl 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 far 198Z through ZOO0, are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
1982 ZDZ .00050,8 ~)'~'8 - 1991 Ill .OOO$O1
1983 16Z .0000,38 1992 9Z .000247
1980· llZ .000301 199:5-1990, 7Z .OO019Z
1985 1:5Z .000556 1995-1998 9Z .gOOZ0,7
1986 iOZ .000Z74 1999 7Z .OO019Z
1987 iOZ . O00ZT~ ZOO0 7Z .00019Z
--Interest is calculated as folloes:
INTEREST = BALANCE OF TAX UNPAID
Interest Daily
Year Rate Factor
~ 9Z .000Z47
ZOOZ 6Z .OOO16~
2003 5Z .000137
ZOO6 0,Z .000110
X NUNBER OF DAYS DELINI~UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calcuZated.