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HomeMy WebLinkAbout04-0977~ Deceased LETTERS FEES Probate, Letters, Etc .......... Short Certificates( ) .......... Renunciation ................ TOTAL Hled ................................... A?i'ORNEY (Sup. Ct. LD. No.) ADDRESS PHONE Paula O. Burgess Paula O. Burgess, P.C. 4500 S. Lakeshore Dr., # 300 Tempe, AZ 85282 480-777-1332 State Bar No. 014979 Attorney for the Petitioner COp}, SUPERIOR COURT OF ARIZONA, MARICOPA COUNTY In the Matter of the Estate of Marlin Lee Evelhoch, Deceased. ?qo. ro2004-090477 REPRESEI'CFATiVE BaCoara L. Hagan is hereby appo;aated as Personal Representative of this Estate without restriction. WITNEoS: This L dayof 2004. Clerk of the Superior Court Depute Clerk Paula O. Bm'gess, State Bar No. 01497¢ Paula O. Burgess, P.C 4500 S. Lakeshore Dr., # 300 Tempe, AZ 85282 450-777-1332 Attorney for Petkioner SU~PERIOR COURT OF ARIZONA, N~ARICOPA COU2NWY In the Matter of the Estate of NLarlin Lee EveLhoch, NO. PB2004-090477 DeceasedI ACCEPT)dNCE OF APPOINTMENT AS PERSONAL REPRESENqTATIVE STATE OF CKLIFORNTA Coun¢' of Ventura SS. I hereby accept the dudes of Personal Representative of the Estate of the above-named decedent Nd do solemnly swear that I w411 perform, according to law, the duties of such fiduciao~. DATED tins .,,? dayof ";~,.~_1 , 2'304. dayof /i 7~ / SUBSCI~,IBED AND SWORN TO before me, the undersigned Notary Public, this ~4, by Barbara L. Hagan. Notary, Public My Gommission Expires: The Su£erior Court Of The State Of Arizona b~ And £or The Count' Of Maricopa PROBATE COVER SHEET Pm'~uant to Rule 3 1 (~) SupetSo~ Com~ Local Ru!es Mndcopa County, please provide the follo~vino~ information (T*7~e or DECEDENT = S OR WARD = S NAME Marlkn Lee Evelhoch WARD = S ADDRESS 633 W. Southern, Unit #1151 Tempe. AZ 85282 PETITIONER = S NA~ME Barbara L. Hagan PETITIONER = S .ADDRESS 1600 S. Rice Road Ojai. CA 93023 PETITIONER = S ATTORNEY Paula O. Burgess Paula O. Burgess, P.C. 4500 S. Lakeshore Dr., #300 Tempe. AZ 85282 REASON FEES NOT PAID: __ Goverrm~ental Charge __ Deferred Name and State Bar Number Paula O. Burgess, #014979 LOCATION Southeast Judicial District Yes X No NATURE OF ACTION Place an X next to the ()ne which describes the nature of the case 200 ESTATE 201 Formal Appointment of Personal Representative X 202 Informal Appointment of Persona1 Representative __ 203 ,~mcillary Administration __ 204 Affidavit of Succession to Realty __ 205 Trust Administration . __ 206 Formal Probate of Will/Appt. of PR 207 Informal Probate of WilI/Appt. of PR 208 Supervised Administration 209 Unsupervised Administration 210 Other Specify NAMES OF ANY MINORS: NONE (If you need additional space, usc other side. 220 CONSERVATOR 221 Minor 222 Adult Protected Person 230 GUARDIANSHIP 231 Minor __ 232 Adult Incapacitated Person 240 GUARDIANSHIP CONSERVATOR CO1M[BINATION 241 Minor 242 Adult Incapacitated Protected Person BIRTH DATE OF MINOR: To the best of my l,a:~ox~Iedge all information is true and correct. Paula O. B~u'gess State Bar No. 014979 Panla O. Burgess, P.C. 4500 S. Lakeshore Dr., # 300 Tempe, _AZ 85282 480-777-1332 Attorney for the Petitioner OF ARIZONA, In the Matter of the Estate of Marlin Lee E ve~och, Deceased. 98477 APPLIC~B, TION FOR INFORMAL APPOINTMENT OF PE RSON,~L REPRESENTATIVE (INTESTATE ESTATE) 1. This Application is made by Barbara L. Hagan, who is emitled to file this Application under .<R.S. ~ 14-3301 becattse the decedent was not married, both parents predeceased the decedent and the decedent passed without leaving any nail, biological or legaliy adopted children or issue, and the applicant is an adnlt sister of the decedent and the only other survMng siblings have renounced their right to serve as personal representative. 2. Decedent died on April 30, 20©4, at the age of 42 Fears. At the time of death, decedent was domiciled in Maricopa County, State of Arizona. 3. Decedent blt smwiving the following persons who are the surviving spouse, childeen and heirs of decedent: Age Relationship Name and Address _(if minor} To Decedent Barbara L. 16~ S. Rice Rd. Adul~ Sister Lola Knizner 4311 CorsswSnd~s Dr. Milton, FL .>25g0-z895 Adult Sister Clark Sherman ?~ -,~8 Ambrose Dr. SE Poplar Grove, IL 61065-8735 Adult Brother 4. Venue for this proceeding is in this counw because decedent was a domiciliaW of and ow=ed pmpertylocated in this comau-at the t/me of death. 5. No Personal Representative of decedenfs Estate has been appointed in this state or elsewhere. 6. Applicant has not received a demand for notice and is not aware of any demand for nodee by anyinterested person of anyproceedings concerning decedent in this state or elsewhere. 7. After the exercise of reasonable diligence, Applicant is unaware of any unrevoked testamentaU' instrument executed bydecedent relating to property, having a sims in this state. 8. Applicant states that Barbara L. Hagan, of 1600 S. Rice Rd., Ojai, C~. 93023, has prior/v for appointment as Personal Representative pursuant to the provisions of A-tLS. ~ 14-3203 because she is a su~wiving sister of the decedent and all other with equal prioriw have renounced the~ fight to se~.,e. 9. Bond is not required of the Personal Representative under A.R.S. ~ 14-3603 because ali the heirs have filed ~qi~en ~aivers of bond. The time {or inforn~l appointment has not expired under A. KS. ~ 14-3108 because less than t~'o years have passed since decedent's death. Applicant requests that Barbara L. Hag~ be appointed Personal Representative to administer decedent's E state ,x4thout bond. DATED this 2?'Vdavof t J'~' .... ,2004. :-]3T~a'Pa-I,. Hagan' 1600 S. Rice Rd. t.)Jal, k.~ ¥3UZ~ ST~TE OF CALIFORNIA County of Venmra SS. Barbara L. Hagan, being dtdy sworn, states as follows: That she is the surviving adult sister of the decedent and the Applicant in the foregoing Application; and that the statements in the Application are accurate and complete to the best of her knowledge and belief. SUBSC,~BED AND SWOKN TO before me this .:-,~-day of Barbara L. I-hgan. , Nora ,fy Public ,2004, by My Conm~ission E xpL-es COP'¥ In the Matter of the Estate of Marlin Lee Evelhoch, Deceased. ORDER TO PERSoN~P~ 2 0 0 4 - 0 9 0 4 7 7 ACKNO\¥ZEDGEMENT AND LNITOtL¥IATION TO HEIRS The best interest of this estate is of great concern to this Com't. As Personal Representative, you are subject to the power of the Court. Therefore, to help avoid problems and to assist you in )our duties, tNs Order is entered. You are required to be g~nided bythis Order and to obey it. Unless an interested party files a warren request to the Court, this Court '~511 not review or supervise your actions as Personal Representative. In Arizona, if you are a benef{ciary of an estate, you are expected to protect )our own interests in the estate. The Personal Representative Ls required to provide sufficient information to the beneficia .fy to permit the beneficiary to protect his or her interests. The Court may hold a Personal Representative personally liable and responsible for a,a¥ damage or loss to the estate resulting from a violation of the Personal Representative's duties. The following is an outline of sorne of ~ur duties as Personal Representative: DLTIES OF THE PERSONAL REPRESENTATIVE The duties of the Personal Representative are found in Chapter 3, Title 14 of the ~,2dzona Revised Statutes (from now on called "A. KS."). You are responsible for knowing and doing your duties according to these statutes. Some of the duties are: 1. GATHER, CONTROL ~aND M~uNAGE ESTATE ASSETS As Persona! Representative you have the duty to gather and control all assets that belonged to the decedent (the person ~'ho has died) at the time of his or her death. After the valid debts and expenses are paid, ~3u have the du~ to distribute any remaining assets according to the decedent's x,~ii or, if there is no XX?dI, to the intestate belts of the decedent. As Persona1 Representative? you have the author/V- to manage the estate assets, but you must manage the estate assets for the benefk of those interested in the estate. 2. FIDUCIARY DUTIES As Penonal Repre~zentative Fou are a fiduciaU'. This means you have a legal duv' of uz~divided loF21 .fy to the beneficiaries and the creditors of the estate. You must be cautious and prudent ii! dea~ng r~ith estate assets. As Personal Representative, the estate assets do not be!ong to you and must never be used for your benefit or mixed w/th your assets or anyone else's assets. Arizona law prohibits a Personal Representative from participating in transactions that are a conflict of interest be~wceen you, as Pe~onal Representative, and you as an individual. Other than receiving reasonable compensation for your services as Personal Representative, .xou may not profit from dealing ~4th estate assets. 3. PROVIDE NOT~CE OF APPOINTMENT ~1tbJ. n thirty. (30) daF~ after your .Appointment as Personal Representative, you must ma/t notice of ?our appointment to the heirs and devisees whose addresses are reasonably ava/labb to you. If your appo/ntment is made in a formal proceeding, you need not give notice to those penons previously noticed of a formal appointment proceeding. See A.R.S. ~14-3705. 4. PROVIDE NOTICE OF ~5.DMISSION OF WILL TO PROBATE \~SthLn 30 da.x~ of the Admission o~' the \'~fll to informal probate, you must give ,xnSrten nodce to all heirs and devisees of the .4_dmission of the '~rdl to probate, together a copy of the ~1!. You must notify the heirs that they have 4 (four) months to contest the probate. See ,-X_KS. 5. ~&IL COPIES OF THIS O~ER TO HEIRS ~ND DE.SEES ~N l0 DAYS OF YOU~ ~POIN~, YOU ~'ST ~L A COPY OF ~S "O~ER TO PE~ON.~ A~NO~LEDG~ ~ I~O~vL~ON TO I~I~" TO ~L ~ ~I~ ~ DE~SEES OF FILED A DEkL~ FOR NO~. o. ~ILE PK~F OF COMPLI&NCE ~thin 15 days of 5~ur appo~rmenr as Penonal ~presentative, 5ou mint f~e Mth the ~ a notated stxement swea~g that a copy of tNs Order was ~ed to each devisee, to each hek ~ Ntestate (no w~) estates and to any other penons who have fried a de,nd for notke. 7. P~LISH NOTICE Mter ?ur appo~tment as Pemona[ Representative, you mint pub~sh a notice once a week for 3 consecutive weeM h~ a Madcopa ~W ne~paper of general ckculation that a~o~ces your appoNtment as Pemonat Representative and tells cre~ton of the estate that ~less theypresent thek cla~ agaNst the estate ~4t~ the prescribed t~e ~t, the cla~ ~ not be paid. In addition, you must ~ a }~ar notice to aH pe~ons you ~ow are cre~tom of the Estate. See &KS. 514-3801. 8. PROTE ~ .~SETS You must ~=medhately find, ident~74 and take possession of the estate assets and ~ke proper a~ngements to protect them. See .~KS. ~14-37~9. .~ prope~' m~r be retitled to show o~enhip N the name of the estate - such as "Estate of (decedent's name), :four name, as Perscnal Representative." Do not put the estate assets into yom: name, anyone else's name, ]o;z~t accounts, tn~t accounts ("in trust for" ), or pa)nble on death ("POD") accotmts. Do not list ?3~me~ or any other person as joint owner or beneficiaw on any ba~x accounts or other assets belonging to the estate. Do not mix any estate assets w/th your owa assets or anyone else's assets. If your author/D, as Pe~onal Representative has been lira/ted by the Court, you must promptly protect the estate assets as ordered, and f/le a Proof of Restricted Assets with the Court.. You may not se!I, encumber, distribute, Mthdmw or other~4se transfer restricted assets 'anthout first obtaining pemz/ssion from the Cottrt. 9. DETEPuM!NE STATUTORY ALLOWANCES It is ?nur responsibili¢- to determine whether any individuals are entitled to statutory allowances trader &KS. ~14-2402, 2403, and 2404. Statutory allowances include a homestead allowance, exempt property, allowance, and a famiiy allowance. 10. INVENTORY ASSETS \Ukhin 90 da~ after ,,/our appointment as Personal Representative, you must prepare an inventory or list of the decedent's probate assets and their values as of the date of death. See &KS. ~14-3706. The inventory must be either (1) filed with the Court and ma/led to all interested pemons who request ir, or (2) not f/led with the Court, but ma/led to all heirs and devisees and to other interested persons who have requested it. 11. ST.&NDARD OF CARE In administerkng estate assets, you must observe the standards of care applicable to a trustee, Mctuding the prudent investor act. See &KS. ~14-7301 et. seq., and 14-7601 et seq. KEEP DETAILED RECORDS You must keep detailed records o£ all receipts and expenses of the estate. You are required to provide an accouming of your adminisn~adon of the estate to all persons affected bythe administration. See A.R.S. ~14~5953. 13. PAY VALID DEBTS .~aND EXPENSES You musu determine which c!aims and expenses of ~he estate are valid and should be paid. You m,~t provide to any creditor whose claims are not allowed prompt ~en notification they will not be paid or wi]] not be paid in £~. See AR.S. 514-5806. To the e~ent there are enough assets in the estate, you are responsible £or the payment of any estate debts and/or expenses you know about or can find out about. If there are no~ enough estate assets to pay ali debts and expenses, you must determine which debts and expenses should be paid according to the law. See A.~S. ~14-3505. You rn~y be personally liable if you pay a debt or expense that should not be paid. 14. PAY TAXES It is your respensibillg, to determine that all taxes are paid and that all tax retm*ns for the decedent and the estate are prepared and filed. 15. DISTKIBUTE REMAINING ASSETS After payment of all debts or expenses of the estate, you must distribute estate assets as directed in the Will or, if there is not a \¥111, to the intestate heirs. If there are not enough assets in the estate to make the gifts as set forth in the Will, it is your respohsibili~, to dete,'wfne how the distributions should be made as required by law. See :&KS. ~14-3902 and 14-39~7. You may be personally liable ~f you make an improper distribution of estate 16. CH.~NGE OF ADDRESS 5 Until the probate is closed and you are discharged as Personal Representative, you must. notify the Court in w~tLng if )ou change Four home or ma~g address. 17. PAYMENT AS PERSONAL REPRESENTATIVE & Personal Representative, you are entitled to reasonable compensation. See Maplcopa Coun ,tyLocal Rule 5.7. A.dzona statutes do not designate percentage fees for your work or say how' much a Personal Representative should be paid. You must keep receipts to prove out-of-pocket expenses. In detern~ning whether a fee is reasonable, the following factors will be considered: a. The time required (as supported by detailed time records), the novelty and difficulu- of the issues involved, and the skill required to do the service properl)~ b. The likelihood that )'our acceptance as Personal Representative will preclude other ernploy~nent; c. The fee normally charged in the area for similar services; d. The nature and value of estate assets, the income earned by the estate, and the responsibilities and potential liability assumed by you as Personal Representative; e. ~e results obtained for the estate; f. The t;zne limitations imposed bythe circttrnstances; g. The experience, reputation, diligence and abili~- of the person performing the services; h. The i'easonablen=ss of tlte thne spent and serv{ce performed under the circumstances; and, i. ~ny other relevant factors. 18. COL.~. T INVOLVEMENT Usuall.~; to redt,~ce eszate expenses, estates are adn4nistered and estate claims and expenses are paid, hncluding the fees to the a=omey and Personal Representative, with little Com~ involvement. The Court does not supervise probates or the conduct of a Personal Representative. However, ;5 any interested partF~, believes that the estate has not been properlT; handled or that the fees cha~ed by the attorney or Personal Representative are not reasonable trader the circumstances, that parc/, may require that the Court review the accounting for the Personal Representative's administration of the estate. Any additional Court involvement may result in additional delay and expenses. If appropriate, the Court may assess the ad~donai expense against the estate or the non-prevailing party. 19. CLOSE THE ESTATE After distribution of the estate has been completed, the estate must be closed, either formally or informally: In an informal closing, a copy of the Closing Statement is filed with the Court and must be sent to all persons receiving a distribution form the estate. See A.tLS. ~14-3933. For a formal closing, see A.R.S. ~514-3931 and 14-3932. Usually; the Court expects the estate to be completely adrp. Znistered and closed within six (6) months to one (1) year of the initial appointment of the Personal Representative. W.M%NING. This is only an outline of some of ~,our duties as Personal Representative. This Order does not desc.dbe ail of your duties 'and is not a substlmte for obtaining professional legal advice. This is a general outlLne of 5~ur duties onl,z. If you have any qt,.estions as Penonal Representative, before taking a~ns- action you~ shoul~ contact atzomev who handles probate estates to find out what to d~). Failure to obey a Court Order and the statutour provisions relating to this estate may result in your removal as Personal Representative and other penalties. In some circumstances, you may be held in contempt of court, ptmished by confinement in jarl, fine or both. In addition, if you violate any- of Four fiduciary duties, you could be held personally- liable for any losses for which you are responsible. The Superior Court of Arizona in Maricopa Coun.w, Self-Service Center, has forms, instructions and procedures to help you v&h the Probate of an Estate, and has a list of law?rs who can give you legal advice, and can help you on a task-by-task basis for a fee. The Self-Service Center is located at 101 West Jefferson, 4~' Floor, 'East Court Building, Phoenix, Ar/zona, or 222 East Javelina, 1st Floor, Mesa, Arizona or the same information is available on the Internet at: http:/ / wwcw.maricopa.gov / supcrt/ ssc/ sschme/ html. C. KUI~TZ Judge or Special Commissioner ACKNOWLEDGMENT The undersigned acknowledges receiving a copy of this order and agrees to be bound by its provisions, whether or not he or she read it before signing, as long as he or she is Personal Representative. Barhg. L Hag ...... ra . an ,5. at SUPERIOR COURT OF AP4ZONzX. M,auRSCOPA COU2N'T~ In the Matter of die Estate of NO. , I y ZU'd -UT.U II ~Ltrtin Lee Evelhocn, ?dDMISSION TO INFORMAL PROBATE [ AND APPOINTMENT OF Deceased. / PERSONAL REPRESENTATIVE An Application for Informal Probate and Appointment of Personal Representative has been submitted by Barbara L. Hagan, requesting admission to informal probate and the appointment of Barbara L. Hagan as the Personal Representatb-e to administer decedent's Estate. The undersigned has found compliance ~vSth A.R.S. ~5 14-3303 and 14-3308 and is satisfied that said estate is entitled to probate and that Barbara L. Hagan {s entitled to appointmem as Personal Represent~tive under all applicable provisions of A.R.S. Title 14, Chapter 3, Article 3. THEREFORE, Barbara L. Hagan is appointed as Personal Representative of decedent's Estate without bond and Letters shall be issued upon said Personal Representative. FURTHER, the Personal Representative shah immediately not~' the Court in these proceedings of any change in address and shah be responsible for all costs resulting from failure to do so. - 4 2004 DATED this __ day of ,2004. Co KURTZ Regktrar Paula O. Burgess Paula O. Bmgess, P.C. 4500 S. Lakeshore Dr., # 300 Tempe, AZ 85282 480-777-1332 State Bar No. 014979 Attorney for the Petitioner SUT'ERIOR COURT OF ARIZONSk, MAPdCOPA COUNTY In the Matter of the Estate of Marlin Lee Evelhoch, Deceased. No. P 2004-090477 LETTERS OF PERSONAL REPRESENTATIVE Barbara L. Hagan is hereby appointed as Personal Representative of this Estate vdthout restriction. XX/ITNESS: This .... day of _, 2004. u65,i, Clerk of the Superior Co By DepuU' Gerk State Bar ,No. 0L4979 450C 5. Lakeshore Dr., ~ 300 T~m?~, .'~ 85282 486 777 1332 SUPERIOR C k)I.;14 i (-~i:. dMZ, ~ ,.\, _MARl ' PA (( UN [5 MARLI_'~ L[' £' E\'E[J It The m~dersigned: J PB2O04-©gO477 i~ NLNCiAI~iO?~ Cf' PA'.]HT :~POINTMENT ~ PE~ON~ ~ PKE SENTATIVE AND COXSE XT TO .~POINTMENT OF PE RSON.~ ~ P~ SE NTATI~ ~T}-tOLT BOND ~N'D CONSENT TO, .&N'D JOINDE R IN, APPLI~kTION IN INFO~M~ PR~EEDING I. ½ts priority for appoimrnem as Pe~oa,'d Representative of dais Estate under A.R.S. ~ 14-3283 because she is a su:xuvm~ s~smr of thc deccdeut and both pare,his have predece~se4 de~ edent and he ?.%cd without lea,.ing an,' natural, biologk al or legally adopted children or issue. 2. Renounces any right to app<,inlmenr :~., mc' Pei'~onal l~eplesentam' "c. 3. Consents to the appointment of Ba,,4mxra L. Fi\gan as Personal Represemative to serve '~5thout bond. Personal Rcprcsentative. C<msents to, and i<~ins itl th~ .i\pp[kauon tot inJcmnal Probate and Appointment Paula O. B~Lrgess Stare Bar No. 014979 Paula O. Burgess, P.C. ~"' L ke h D 450~5. a s ore r., Tempe, .3~ 85282 48~-777-1332 A~omey for Pedtioner In the Matzer of the Estate of MARLIN LEE EVELHOCt4. The undersigned: Deceased NO. ' 2004-090477 RENUNCIATION OF RIGHT TO n~PPOINTME N'f' AS PE KSONAL RE PRE SE NTATIVE AND CONSENT TO APPOINTMENT OF PERSONAL REPRESENTATIVE WITHOLT BOND 3aND CONSENT TO, ?uND JOINDE R IN, APPLIGatTION IN INFORM~ML PROCEEDING I. Has p~dority for appointment as Personal Representative of this Estate ~mder A.R.S. ~ [4-3203 because he ~s a surviving brother of the decedent and both parents have predeceased thc decedent and he passed ~4thout leaving any natural, biological or legally adopted children. 2. Renounces anyfight to appohntment as ~he Personal Representative. 3. Consents to the appointment of Barbara L. Hagan as Personal Representative to ser~e without bond. ,%nsents to, and joins in, the Application for Informal Probate and Appointment of STATE OF iI.LENOIS County of-L~)~ SUBSCRIBED and sworn to befbre me by' Clark Sherman this It' day' of My Conmfission Expires: JeannineWens~y . ~ ,2004. Ne'{ary Public BUREAU OF Z~JDZVZDUAL TAXES /NHERTTANCE TAX DXVZSZON DEPT. '180601 HARRISBURG, PA 17118-0601 RICHARD W STEWART JOHNSON ETAL PO BOX 109 LEMOYNE PA 170q$ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE 09-ZO-ZOOq ESTATE OF ATKINSON DATE OF DEATH 11-11-2005 FILE NUMBER 21 03-0977 COUNTY CUM]IERLAND ACN 101 Amoun~ Rem i'l:'l:ed REV-154? EX 4FP MARGARET H MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND C~I~J)URT HOUSE PA~ 7013~ ~ CARLISLE, ~ ~.~ ~ CUT ALONG THIS LINE ~ RETAIN LOWER PORTION Foe YOUR RECOILS .~ .... "~L ........... REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANO~OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT:OF TAX ESTATE OF ATKINSON MARGARET H FILE NO. 21 03-0977 ACN 101 ~ DATE~ 09-20-200q TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE~TTAC:HED- NOTICE i':.' , RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Es~a~e (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~nership Zn~eres~ {ScheduZe C) q. Mortgages~No,es Receivable (Schedule D) $. Cash/Bank Deposits/Misc. PersoneZ Proper~¥ (Schedule E) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage L~ebili~ies/Liens (Schedule I) (10) To,al Deductions Ne~ Value of Tax Re~urn 11. 12. 15. lq. NOTE: 1~000 O0 NOTE: To insure proper O0 credi~ ~o your account, O0 submi~ ~he upper portion O0 of ~his fora wi~h your .00 ~ax payment. O0 75~2q7 O0 (S) 76,2q7.00 q,062.75 .0o (11) (12) Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) Ne* Value of Es~a~e SubSec~ ~o Tax (1fi) Zf an assesseent was issued previously, lanes la, 15 and/or 16, reflect ~igures that incZude the total o~ ALL returns assessed to date. ~.0~2.7~ 72,18q.25 .00 72,18q.25 ASSESSMENT OF TAX: 15. Amoun~ of Line lq e~: Spousal ra~:e 16. Aeoun~ of Line Zq ~mxable e;c Lineel/CZess A re~e 17. Amoun~ of Line lq e~: S~bllng ra~e 18. Amoun~ of Line lq ~axabZe a~ CoZle~ceral/Class B ra~ce 19. Prlnclpal Tax Due TAX CREDZTS: PAYMENT RECEIPT DT$COUNT DATE NUMBER INTEREST/PEN PAID (- 07-19-200q CD00~175 .00 17, 18 and 19 will ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. INTEREST IS CHARGED THROUGH 10-05-ZOOq AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT 3,203.29 BALANCE OF TAX DUEI 182.82 INTEREST AND PEN. 1.11 TOTAL DUE 183.93 ( 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.) :5,203.29 AMOUNT PAID (is) .00 x O0 = .00 (16) 75,Zq7.00 X Oq5 = 3,386.11 (17) . O0 X 12 = . O0 (lB) .00 x 15 = .00 (19)= 3,386.11 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11) 1981 -- 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) the Commonaaalth 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 fulfil! the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 91riO). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Make check or money order payable to: REGISTER OF NXLLS, AGENT A refund of a tax credit, ahich ams not requested on the Tax Return, may bo requested by completing an *Application for Refund of Pennsylvania Xnheritanca and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices, ar by calling the special Iq-hour answering service for forms ordering: 1-&OO-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: X-eOO-qq7-30ZO [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 aithin sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue) Board of Appeals, Dept. ZelOZ1, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of tho personal representative) OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. Zf any tax due is paid within three (3) calendar months after the decadent's death) a five percent (51) discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assassad~ and not paid before January 18, 1996, the first day after tho end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1) 1981 bear interest at the rate of six (6Z) percent par annum caIcuIated at a daily rate of .000164. All taxes which became daIinqusnt on and after January 1, 1981 wilI bear interest at a rate which ail! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .0005~8 ~'~J~8-1991 11g .000301 ~ 9Z .OOOZq7 1983 16X .000~38 1991 91 .000247 ZOOZ 61 .000164 1984 112 .000501 1995-199q 7Z .000192 2005 5Z .000137 1985 132 .000~56 1995-1998 9Z .000247 2004 42 .000110 1986 IOZ .000Z74 1999 7Z .00019Z 1987 lOX .00027¢ ZOO0 7Z .000191 --Interest is calculated as folloas: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ail1 reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice) additional interest must be calculated. ~EV~1470 EX (6-8~)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENTS NAME FILE NUMBER Margaret H Atkinson 2103-0977 REVIEWED BY ACN Sandra J Eslinger 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES G Transfers are taxable outright to the beneficiary/ies before determining residue. ROW Page 1 BUREAU OF ZNDI'V'rDUAL TAXES ZNHER]'TANCE TAX DI'VTSTON PO BOX Z80601 HARRI'SBURG, PA 171Z8-0601 CONNONWEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-Z6g7 EX AFP (09-04) RICHARD W STEWART JOHNSON ETAL PO BOX 109 LEHOYNE DATE ll-08-Z00R ESTATE OF ATKINSON DATE OF DEATH 11-11-Z005 FILE NUHBER Z1.Q~0977 COUNTY CUI~_'ERLAND~:~ ACN lOS'!.' ~' NARGARET H PA 170~$ _., HAKE CHECK PAYABLE AND RL:~IZT P ENT TO: REGISTER OF WILLS CUHBERLAND CO' COURT CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of this fore w/th your ~ex payment. CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ESTATE OF ATKINSON HARGARET H F'rLE NO. 21 05-0977 ACN 101 DATE 11-08-200~ TNZS STATENENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHONN BELON ZSA SUHHARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYNENTS, THE CURRENT BALANCE., AND, ZF APPLICABLE., A PROJECTED INTEREST FZGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 09-Z0-200~ PRINCIPAL TAX DUE:. PAYHENTS (TAX CREDITS): 3,386.11 PAYNENT DATE 07-19-ZOOR 09-Z8-200R RECEIPT NUHBER CD00~175 CDO0~I DISCOUNT (+) INTEREST/PEN PAID (-) .0O .97- AHOUNT PAID 5,205.29 185.95 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" TOTAL TAX CRED'rT 5,586.25 BALANCE OF TAX DUE .1RCR ZNTEREST AND PEN. .00 TOTAL DUE .I~CR YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORH FOR ZNSTRUCTZONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payabIe to the name and address printed on the reverse side. -- Zf RESIDENT DECEDENT make check or money order payable to: REG/STER OF N/LLSj AGENT. -- If NON-RESZDEHT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVAN/A. REFUND (CR): A refund of a tax credit, ahich was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1313). Applications are available online at aaa.revenue.state.pm.us, any Register of Hills or Revenue District Office, or from the Department's Zq-hour ansamring service for fores orders: 1-800-361-Z050; services for taxpayers aith special hearing and/or speaking needs: 1-SgO-4q7-3020 (TT only). REPLY TO: DISCOUNT: PENALTY: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.D. Box 280601, Harrisburg, PA 17118-0601, phone (717) 787-6505. If any tax due is paid within three (5) calendar months after the dacedant's death, a five percent (52) discount of the tax paid is alloaed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, tho first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 1982 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 1981 through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year__ Rate Factor 198Z ZOZ .000548 1988-1991 llX .000301 ZOO1 9X .000247 1985 162 .000458 1992 92 .000247 ZOOZ 62 .000164 1984 112 .000301 1993-199~ 72 .000191 2003 52 .000137 1985 152 .000356 1995-1998 92 .000247 2004 q2 .000110 1986 102 .O00Z7q 1999 72 .000191 1987 92 .0001~7 ZOO0 82 .O00Zl9 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPATD X NUtlBER OF DAYS DEL/NQUENT X DA'rLY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent alii 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* r.-,!'" ..,~\,"".':..;-'":.. BUREAU OF INDIVIDUAliTAJ(ESi. INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 tl: 52 NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISE"ENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESS"ENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN REV-537 EX iFP (12-0~1 04-04-2005 EVELHOCH MARLIN 04-30-2004 91 03 00[6 ~'\ - ~~\ NON-RESIDENTf\<-. 101 L SUSAN J HARIMAN ESQ 1 IRVINE ROW CARLISLE PA 17013 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P.O. Box 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-Y:.537--E;rAFP-Toi:'-03r-tiOTYCE-irF-~li(rtiRESYDEiif-iiiHERYfA~iCE-TIri-AP-PRAYSEMEti;:;-ALLirWANC-E-OR---- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF EVELHOCH MARLIN L FILE NO. 99 05-0020 ACN 101 TAX CO"PUTATION "ETHOD ELECTED: ( ) FLAT RATE (X) PROPORTIONATE TAX RETURN WAS: ( X) ACCEPTED AS FILED () CHANGED 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. "ortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/"isc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets DATE 04-04-2005 U) (2) (3) (4) (S) (6) (7) 107,645.87 .00 .00 .00 7,297.83 1,033.28 .00 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. (8) 115,976.98 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/"isc. Expenses (Schedule H) (9) 10. Debts/~rtgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax 11,600.44 14.447.60 Ul) (2) (3) (4) 26.048.04 89.928.94 .00 89.928.94 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. Allount of Line 14 at Spousal rate 16. A.ount of Line 14 taxable at Lineal/Class A rate 17. Allaunt of Line 14 at Sibling rate 18. Allount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due CR IT: DATE 01-19-2005 NU"BER NR006730 + INTEREST/PEN PAID (-) .00 US) .00 X 00 = .00 (6) .00 X 045 = .00 (7) 84,368.14 X 12 = 10,124.17 (8) 165.06 X 15 = 24.76 (9) 10.148.93 A"OUNT PAID 10,148.93 TA TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 10,148.93 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.) ~EV' .51~E:; ,.(_ " . COMMONWEALTH OF PENNSYlVANIA . INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF SCHEDULI A, PARI 1 RIAL ISIAI. IN PENNSYLVANIA Marlin L. Evelhoch FILE NUMBER Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its situs In Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. All real estate must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 730 Easy Road Carlisle, PA 17013 Net Proceeds from sale 107,645.87 See attached HUD-1 ~, ~\J~'b~V~'AJ ,~ . PARI I IOTAL 0.00 $ PARI 2 lOlAL 0.00 Proportionate Method Only from reverse side $ IOTAL (Also enter on line 1, Recapitulation) $ 107,645.87 (If more space is needed, insert additional sheets of the same size) ,RE\L 1137-4 EX + (9-00) *' SCHEDULE I, PARI I MISCILLANIOUS PIRSONAL PROPIRIY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF FILE NUMBER Martin L. Evelhoch Part 1 must include all tangible personal property having its situs in Pennsylvania. Examples of tangible personal property are jewelry, fumiture, paintings, etc. All property Jolntly-owned with the right of survivorship must be disclosed on Schedule F. Complete Part 2 on reverse side ONLY when the proportionate method of tax computation Is elected. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Household Goods 290.00 2. Cornerstone Savings Account # 5486-01 234.09 3. Cornerstone Checking Account # 5486407 30.75 PARI I lOYAL $ 554.84 ',' PARI 2 lOlAL Proportionate Method Only from reverse side $ 6,742.99 lOlAL (Also enter on line 5, Recapitulation) S .7,297.83 (If more space is needed, insert additional sheets of the Same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR006730 RECEIVED FROM: ACN ASSESSMENT SUSAN J HARTMAN ESQ CONTROL AMOUNT DUNCAN & HARTMAN PC NUMBER 1 IRVINE ROW 101 10,148.93 CARLISLE PA 17013 ESTATE INFORMATION I FILE NUMBER 9905-0020 NAME OF DECEDENT (LAST) (FIRST) (Mil EVELHOCH MARLIN L DATE OF PAYMENT 1/21/2005 POSTMARK DATE 1/19/2005 COUNTY Non-Resident DATE OF DEATH 4/30/2004 TOTAL AMOUNT PAID $10.148.93 REMARKS AZ RECEIVED BY John M. Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register