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HomeMy WebLinkAbout02-1144PETITION FOR PROBATE and GR~ N a0 4y TTERS Estate o~ Franklin Esther B. To: also known as Register of Wills for the Deceased. County of CUI~iBERLAND in the Commonwealth of Pennsylvania Social Security No. 185091748 The petition of the undersigned respectfully represents that: named Your petitioner(s), who is/are 18 years of age or older an the execut or in the last will of the above decedent, dated .tune 19 1981 and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 199 Hilltop Road Newburq Pennsvlvania (list street, number and municipality) Decedent, then 89 years of age, died 12/2/02 at Carlisle Penns Ivania Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never ajudicated incompetent: none 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 situated as follows: 65,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testaments (testamentary; administration c.t.a.; administration d.b.n.c.t.aJ .w,. s%` .Z~~ Fred F. Franklin xv ~= ~~ ~~ ~v ~a w 0 b_U f 220 Turnpike Road Newburq Pa 17240 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF C`UMBERT•z`~Tr The petitioner(sl 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 represen- tatives; of ~:he above decedent petitioner(s) will well and u administer the estate according to law. Sworn to or affirmed and subscribed ~ ~' ~ before me this 17th day of _ Decemb~=r, 2002 .~ - -~, _~ti ~ , Ck .~~ ,Register _ - - z,~p~,~tJ 1~~ - (O~1- ~ No. ~1- 0~- IIN+~ Estate of Franklin Esther B. ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW December 17 2002 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 6/19/81 described therein be admitted to probate and filed of record as the last will of Esther B. Franklin and Letters Testamentary are hereby granted to Fred F. Franklin FEES Probate, Letters, Etc.. $ 115.0 0 Short Certificates ( ). . $ 6 . 0 0 R~l~ ~ extra ~pages~ $ 1-2-.-0-0 J~'P $ 10.00 TOTAL $ 143.00 Filed . 12-~7-20 02 . Register of Wila r~~ 11 ~J Adams H. Anthony 25502 ATTORNEY (Sup. Ct. LD. No.) 49 West Orange Street, Suite 3 S_hippensburg Pa 17257 ADDRESS 5323270 PHONE LAST WILL AND TESTAMENT a.~-oa..-Ilya I, ESTHER B. FRANKLIN, of R. D. 1., Newburg, Hopewell Township, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my just debts and funeral .expenses as soon as may be convenient after my decease. SECOND. I give and bequeath my best Dry Sink, which is located in the Pantry of my home, to my daughter, KAY J. FENICLE, absolutely. THIRD. I give and bequeath my China Closet located in the Dining Room of my home to my son, FRED F. FRANKLINd, absolutely. FOURTH. I give and bequeath my Walnut Blanket Chest located in my Bedroom to my daughter, GENEVIEVE M. FRANKLIN, absolutely. FIFTH. I direct my hereinafter named Executor to divide the remainder of my personal property among the said KAY J. FENICLE, FRED F. FRANKLIN and GENEVIEVE M. FRANKLIN as equitably as possible. Any items not desired by my `said children and any items of my personal property over which a controversy ~'developes shall be sold by my hereinafter named Executor at either public ~. ~~or private sale as soon as may be convenient after my death with the net proceeds therefrom to become a part of the rest and residue of my estate. .SIXTH. I direct that my son, FRED F. FRANKLIN shall have an option to purchase my farm real estate located in Hopewell Township, Cumberland County, :Pennsylvania, under the following terms and conditions: ~. A. The option must be exercised in writing within sixty (60) days following my death. B. The option price shall be equal to ninety (90%) percent of the fair f market value of the farm at the time of my death as determined by a competent appraiser. a MARK AND WEIG LE j Attorneys at Law _ Shippensburg, Pa. ~ C. Final settlement pursuant to the exercise of said option must be held within six (6) months from the date of my death. D. I direct that my son shall not be required to pay interest or rental to the estate from the date of execution. of the option to purchase to the date of final settlement. E. My son, FP.ED F. FRANKLINI, shall have the full and complete possession of my farm real estate from the date of the exercise of his option to purchase. F. Any income accrued or expenses incurred with respect to the farm real estate from the date of exercise of the option to the date of final settlement shall belong to or be the responsibility of Fred F. Franklin. G. Should final settlement pursuant to this option not be held within ' six (6) months following my death, I then direct my Executor to sell ' said farm real estate together with any and all improvements made I by my son, FRED F. FRANKLIN, during the six (6) month period follow- i ing my death at either public or private sale as soon as is practicably thereafter. H. I further direct that the sale proceeds of my farm real estate i whether derived from the exercise of this option or otherwise, be considered as a part of my residuary estate. SEVENTH. I direct that the farm machinery presently located on my farm together with any other personal property not otherwise taken in kind under this my Last twill and Testament be sold at either public or private sale as soon as may be convenient after my passing with the net proceeds therefrom i becoming a part of my residuary estate. ~. EIGHTH. I ive devise and be ueath all of the rest and residue of $ ~ , q IIIS' estate, ` real, personal and mixed, whatsoever and wheresoever situate, as follows: A. Ninety (90%) percent of the rest and residue of my estate to be divided equally among my children, KAY J. FEPdICLE, FRED F. FRANKLIN, MwRK wr,o wewLe and GENEVIEVE M. FRANKLIN, on a per stirpes distribution basis. Attorneys at Law ;~ Shippansburg, Pa. -,~ -2- B. Five (5%) percent of the rest and residue of my estate to the NEWBURG UNITED METHODIST CHURCH, of Newburg, Cumberland County, Pennsylvania, or its legal successor. C. Five (5%) percent of the rest and residue of my estate to the STEWARDSHIP FUND OF THE CENTRAL PENNSYLVANIA CONFERENCE OF THE UNITED P~THODIST CHURCH, located at 900 South Arlington Avenue, Harrisburg, Pennsylvania, or its legal successor, for the express purpose of funding priority ministries of that conference. NINTH. In the event that any beneficiary of this my Last Will and Testament is under the age of twenty-five (25) years, I then give and bequeath said beneficiary's share to and appoint as Guardian of any property which passes i under this Will or otherwise, COMMONWEALTH NATIONAL BANK, SHIPPENSBURG I! REGION, AS GUARDIAN, NEVERTHELESS, to invest and re-invest the same until the said beneficiary reaches the age of twenty-five (25) years, with the following i ', powers in addition to those presently given by law: j A. The power to expend the income towards the health, support and ~• maintenance, and education, including a college, trade, business or technical school education, of the said beneficiary; i B. The power to expend the principal, within the discretion of the said Guardian, if the income is insufficient, towards the health, ~' support and maintenance, and education, including a college, trade, business or technical school education, of the said ;~ beneficiary; C. The power to sell any and all real estate, within the discretion of the said Guardian; D. The power to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age of twenty-five (25) years, without the necessity of a formal adjudication of the Guardian's account in the Court of Common Pleas of Cumberland County, upon the receipt of a good and valid release; E. The principal of the Guardianship and the income therefrom shall be free from the debts, liabilities, and engagements of those beneficially interested therein, and shall not be subject to assignment by him or her, nor to attachment or execution under any legal, equitable or other process for the enforcement of judgments or claims of any sort against them, either individually or collectively. MARK AND WEIG LE Attornayt at Law Shippensbury, Pa. ~~ j': -3- TENTH. I nominate, constitute and appoint my son, FRED F. FRANKLIN, to be the Executor of this my Last Will and Testament; if he be unable to fulfill the duties of Executor, I then nominate, constitute and appoint my daughters, KAY J. FENICLE and GENEVIEVE M. FRANKLIN, or the survivor, to be the Co-Executrices of this my Last Will and Testament. ELEVENTH. I direct that neither my personal representatives nor Guardians shall be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, ESTHER B. FRANKLIN, have hereunto set my hand and seal to this my Last Will and Testament, written on four pages, the first three pages signed for identification purposes only, this j9t,~day of June, 1981.. tL". ~~ 4r , ,. ~ ( SEAL) This instrument was by the Testatrix, ESTHER B. FRANKLIN, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in her presence and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our zra~s as witnesses. ~~ ~ / ~ ' ~ ~ ~ ~, '` ~_ `/' ~ / ~~ COt~IONG]EALTH OF PENNSYLVAPIIA ~ SS. ~' COUNTY OF CUMBERLAND I, ESTHER B. FRANKLIN, the Testatrix whose name is signed to the ..foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I singed and executed the instrument as my Last i MARK AND WEIG LE Attorneys at Law -4 Shippensburg, Pa. - - - ;i _ _ G?ill; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ti ~' Y Sworn or affirmed to and acknowledged before me by ESTHER B. FRANKLIN, the Testatrix, this /It,~ day of June, 19$1. ~, ~.~ 1 Mary .Beavers, Notary Public Shippensburg, PA Cumberland County My Commission Expires July 27, 1982 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND ~,7 ,.~` /~ We , ~ - - - - f ~ ;' and =~r-.~dL ~r~ - l~~(,~,~~~1--> > the witnesses whose names are signed to the foregoing instrument, being duly t qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Gdill; that she signed `• willingly and that she executed it as her free and voluntary act for the ~: purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge ' the Testatrix was at that time eighteen (18) or more years of age and. of sound mind and under no constraint or undue..infhuence. /i ;~ ,:~ ;, y~:~ ~~. ~, Sworn or affr~d to and sJ~bsgr' ~ed before me by ~i ~..-_._ ` ,' l ,'i,: -,. and /~~ ;~~.~ , Nwitr~fesses, t is/;%r" day of Junr~, 1981. Mar~r E Beavers, Notary Pa('~lie Shippensburg, PA Cumber;and C~urtty MY Commission Ex,~~res July 2 T, 1982 MARK AND WErGLE Attornsys at Law Shlppensbury, Pa. ~ _5_ l.~' CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Franklin Esther B. Date of Death: 12/2/02 Will No. 185091748 "to the Register: Adm. No. -~I"~t~~~IIL~~ [ 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 4/4/03 Name Address Fred ~. Franklin 220 Turnpike Road Genevieve Oravic Newbur 4316 North Carolina Court PA 17240 Harrisbur PA 17112 New Hope United Methodist Church P.O. Box 68 Stewardship Fund Central Pennsylvania Conference Newbur 900 South Arlington Avenue PA 17240 of the United Methodist Church Harrisbur PA Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: NONE Date: 12/17/02 ~~~~ ~ i7 ~, ~ (Signature) Adams H. Anthony Name: H. Anthonv Adams Address: 49 West Orange Street Suite 3 _ Shippensburg Pa 17257 Telephone (532) - 3270 Capacity: Personal Representative X Counsel for Personal Representative 17~ /~C;- g ID= REV..1500 INHERITANCE TAX RETURN RESIDENT DECEDENT P.1I2 ~/ 116-116~_1I.~ . .116: 45 ~V.tiOllEX....1lOl '* COMMON.....T~Of PEMNS'fLVANIA . OEPARll.tENT OF Rl:IlENUE OEPT.2801i01 HAARISBURG, PA 1712&0601 ~C!OEIlT" """" IIAST, fiRS!. AND "'~lE INrTl,oj,) C('FICW. uS( 0lI. 'f FILE NUMBER . ,." .. . ,,:J.,L-J1.jL J). _ ( ~,!1 'I COl;/l COCE \IEIol tf.l ._', .. ~OClALSEOURfry !WBiR _.. Jj -', 'I \ I- Z W C w t,) W Q 1a5-09~17.<\8 T~~ RETUR"l MUST 8t' FJ.ri!D IIII)UPLICATr. WfJH l'i'l1!: .'---" RIOGISTER OFWlLI.S SOOAl S<CuRllY NUllBe\ Franklin Esther DATE OF DeAT~(MU.DD-Y~ ..8 CATE ~ BIRTI1I~"Oo.v.on .:i ,2/021:2002 0712011913 I" APf'\JC~StE) SlJIWMNG sPOUSE'S NAl.E [U.ST. FQ'lST. 00 lIDDlE IM11AI.J .:I.. '1 I I , " I ! o 3.RemaindtlfRetum Idillll!lctRllllp(Jot~'l.t)'921 o 5. Fe&!ral el1>to T.x Return Roquir<d Q.. S, To2I_ of sate Deposit 110"" o 11.eleCllot1lo~undcrsk9113(A)(AIJ.lc~S~1l0) 00 1. ong~.'Retum O'Liml18d&tala 00 S,O<""'.nlD""T..,.""_",,~,,,~ o 9. L'li1J<11ion ioroc_ RecoMlO o 2. Suppl<""nlal Rewm o 4a.F\)\\,\re''lrtSrMlComproJ\'O&tlllll6t1foSlalll.'2-1~1 o 7. Otcedem MBi1l111nsd a L.Mng Yrust (AIIItlItdp1P1na&) o 1o.~"I~CrAd"lMOI'~~I20'1-8t.a1-1..a5) ... ~ "ll.. "I<'" w~... :tic u..... .... .. ':nON SflCiOLtfIlEi'!'IRECToED ro: _ '., . AN CONF L AXl FO COWLIiTE MAILING ADDRESS ... ~ z ~ ~ I< n <;; ~+ ";>~, (7~ S) ....II( . U) . 0 0('0..-7.... ~u\~~ S,^-,? e ~S.\a'~l r , PQ I. :SZ is 5'i2 ,;52 , 1€1 1-5.'11[1; c;' (..'.. I . "/ U1 ('J.. ~ ."", ..,-;,::;. . r,' 5 ~t; .. ..... I 'I , i TeLEPl1DNE NUI.1BEil '1 (7- "3<;170 $'?>d OFFlC"'~ O!EONLy-" ,... j I 1, R..I F'",," (Sche<lulo Al 2. SllCl. .nd Ilonds (Sdle<tuie S) 3. CI",., Held C.""""tiof>. P""""'""'P or Solo-"""ri...~h;p .. ....!gog., & i'lo1n Recalvabr. 18"'''''l1e"1 5.C.~. a..kOepcl9ilsgM_~p~ (ScI\e"ul.E) 6. JoI"" OM\<<! PlOWlI (5t:I'lOd. F) rJ 50,...10 elmng Roqu..... 7.lnIa'.Vhi09 r.....r... & M~","neoos N...ProllaIO Pnlpol\y ($l:~uJeGOI'L) 8. loloIG.............(Io\OILi.... 1.7) 9. FIlfIt1>I E_* & Admlnl:I,"I>>e Cootl ISohoduIe H) 10. Do'" 01 Oeco_ MOflgago liobilb, . u.... (SctIe<IlllOl) ,1. Totalllodutfio,'!lola' Liles e& 10) 12. NM'Vallle ofEstab!: (l..iMl 8 minus line 11) 13. Cbmabll:ana Govemrnenlal~9"'13 TruetO fotwflk:fl an e~n!.otml he! notl;llten made (Sd>o:du~ J) (1) (2) (0) :tl :l:)'m ,g-g 21."$ :'J:I f, ", (:.. ~:... ~~~.~ '!- ~': ~:~ Zi;Q (4) '(5) z o i= :s ;:> l- ii: < u W Di: I i I .--.--1 74059,93 (8) (7) (3) 9.667.74 ($) (IG) 9.667.74 e,!,.~.921 9 8,439.00 (111 (12)__... (13) 57.9S3.1~ 14. No1VoIu. <Ubjo<llo Tax (L....,2mJnus l;oe 131 SEE IN$TRlICTIONS"" LleVEIlSE 8lllE FOl< APPLICABLe !IA'~' 18, Amoun, on~.'4 _~ .1 Ill. .po"",11ax ~\e, Of ~eJlf unrlerSec. 9116 (a)(1.2) i6. ArtlDlJrltotlJr.G 14 iaX.iitblltalfiflelMBta (14) :i< o g ~ a. :E o (.) ~ '"" X_(15) 57 .953.19 X ,045 11GI x .12 (171 _ X .1~ (13) (19) ... ..2.607.89 17. Amount of Line 14 taxable ..iJblillEl rate is. ^mnLmt rJ l.ifE 14 ~able at COIIlle1aII'lIe 19. Ta. Due 2.607.89. 2G 0 CHEC , ATH-'<'''''P;'9'' 116-&5-93 ~) R~V.1500 EX + (J-OO) . COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 ij-IOCJ -J! REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICiAl USE ONLY FILE NUMBER *TYk--4fl-- t2...d.- k,-'- f- t.f DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL) I- Z W C W U W C B Franklin Esther DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) SOCIAL SECURITY NUMBER 185-09-1748 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER I!! ",$", 0"'''' w..o ",00 0"'-' ..m .. < 12/02/2002 07/20/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) o 3. Remainder Return (dateofdealhpliort!l12-13.fl2) o 5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 00 1. Original Return o 4. limited Estate 00 6. Decedent Died Testate (Atlach copy of Will) D 9. litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (AtlachcopyofTrusn o 10. Spousal Poverty Credit (date of death between 12-31.91 and 1-1-95) THIS SECTION MUST BE COMPLETEO. ALL CORRESPONOENCE AND CONFIDENT TAX INFORMAtION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS z o 5 :J l- ii: < u w a:: 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & M~cellaneous Pe",onal Property (6) (Schedule E) 6. Joinly Owned Property (Schedule F) (6) o 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 Decedenf, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been mede (Schedule J) I- Z W o z o .. '" w '" '" o o FIRM NAME (If Applicable) TELEPHONE NUMBER iFFICIALUSE6'NLY 1 , ;JJ ~' ac -:< d 5~84.52 '-" r 11,775.41 ~ It, OJ :~, -" .' (8) 74,059.93 9,667.74 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SlOE FOR APPLICABLE RATES z o i= ~ :J ll. ~ o u ~ 15. Amount of Une 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 19. Tax Due X _(15) 57,953.19 X .045 (16) X .12 (17) X .15 (1B) (19) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at coliateral rate 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT (11) (12) (13) 9,667.74 64,392.19 6,439.00 (14) 57,953.19 2,607.89 2,607.89 > > BE SU E TO ANSWER ALL UESTIONS 0 REVE SIDE AND RECHECK MATH < < d . C Add Dece ents omplete ress: STREET ADDRESS )P I 199 HiIIlo Road - CITY I STATE I ZIP Newburg PA 17240 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,607.89 Total Credits (A + B +C) (2) 3. InteresUPenalty if applicable D.lnterest E. Penalty T otallnteresUPenalty ( D + E I (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAVMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check to: REGISTER OF WILLS, AGENT 2,607.89 2,607.89 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Ves No a. retain the use or income of the property transferred; ...................................... .................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ... .................................... 0 00 c. retain a reversionary interest; or ......................................... ......................... .................................. 0 00 d. receive the promise for life of either payments, benefits or care? .. .......................................................... 0 00 2. If death occurred afier December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration?.............. ......................... ....................... ................................ 0 00 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............... .......................... ......................... ..................................... 0 ~ 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, includinQ accompanying schedules af\d statements, and 10 the beslof my knowledge and belief, it is true, correcl and complete, Declaration of preparer other than the personal representative Is based on allmformalion of which preparer has any knowledge. SIGNATURE OF PS!lS'lN RESPON 18 ING RETUR DA E ~.- . 3 ADDRESS SIGNATURE OF ADDRESS For dates of death on or afier July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use 0 the surviving spouse is 3% [72 P.S. ~9116 (al (1.1) (i)l. 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 (al (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to orforthe 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. ;",rom.";,,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF Franklin FILE NUMBER Esther B All property jointly.owned with the right of sUNlvorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Mortgage Note payable to Esther Franklin by Scott Franklin and Holly Franklin VALUE AT DATE OF DEATH 59,284.52 TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 59284.52 "".,rom.".",. -COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Franklin FILE NUMBER Esther B 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Mellon/Citzens Account 610079-341-9 2,824.92 2. Refund Church of God Home 3,924.49 3. Payment of Note by Scott & Holly Franklin 8,000.00 4. Refund of Service fee from Citizen Bank 6.00 5. Adams Electric patronage refund 20.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, Insert additional sheets of the same size) 14775.41 """;5'1EX'"."W . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Franklin FILE NUMBER Esther B Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger Bricker Funeral Home 7.192.50 2. Flowers & luncheon after Funeral Service 200.15 3. Martin Reese (opening of grave site) 300.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (5) Social Security Numba<<s) I EIN Numbarol Personal Repre,entative(,) Street Address City State Zip Yea~s) Commission Paid: 2. Attorney Fees H. Anthony Adams 850.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 158.00 5. Accountants Fees 6. Tax Return Preparer's Fees 7. Pa. Dept of Revenue (final taxes) 561.15 8. Brockie Pharmacy 405.94 TOTAL (Also enter on line 9, Recapitulation) $ 9667.74 (II more space is needec, insert additional sheets 01 the same size) REV:l:!3:>,'I* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Fr"nklin E~th"r B RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [indude outright spousal distributions, and transfers under Sec. 9116 (al (1.2)] 1. Fred Franklin children 50% 220 Turnpike Road Newburg, PA 17240 2. Genevieve Oravic children 50% 4316 North Carolina Court Harrisburg, PA 17112 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Newburg United Methodist Church 3,219.50 Newburg, PA 17240 2. Stewardship Fund of The Central Pennsylvania Conference of the United Methodist Church 3,219.50 900 South Arlington Avenue Harrisburg, PA TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 6439.00 (If more space is needed, Insert additional sheets of the same size) ,, M ~/` F' N Q .7 Q q ~z Fg w Q w a u ~ F ~ w ~z ~+ U a .r ~, < a p J F m Wz ~' 3 w a a 7 h ! '© F ~~ ~f .~ -~.. C'~ v u N O t O C M N O ~ ~U~ ~ as ~ ~' •~ ~ •L ~ U U ~- ~:::~ ~~~.- ,r, [Y} IY1 ..~.. (Ya .~..~ f, ,1 !'-.. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 002650 ADAMS H ANTHONY ESQUIRE 49 W ORANGE STREET SUITE 3 SHIPPENSBURG, PA 17257 fold ESTATE INFORMATION: SSty: t85-O9-t 748 FILE NUMBER: 2102-1 144 DECEDENT NAME: FRANKLIN ESTHER B DATE OF PAYMENT: 06/05/2003 POSTMARK DATE: 00/00/0000 couNTY: CUMBERLAND DATE OF DEATH: 12/02/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 52,607.89 TOTAL AMOUNT PAID: REMARKS: FRED F FRANKLIN C/O H ANTHONY ADAMS ESQUIRE CHECK# 0098 SEAL INITIALS: SK RECEIVED BY: DONNA M. OTTO REV-1162 EX111-96) 52,607.89 DEPUTY REGISTER OF WILLS REGISTER OF WILLS 1i~/Cr_~, BUREAU OF INDIVIDUAL TAXES INHERITANCE 7AX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 FRED FRANKLIN 220 TURNPIKE RD NEWBURG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 EX AFP (O1-OSl DATE 08-04-2003 ESTATE OF FRANKLIN ESTHER B DATE OF DEATH 12-02-2002 FILE NUMBER 21 02-1144 ~(1.:5 ~~;; ~ ~ ~ - ~,~ COUNTY CUMBERLAND ACN 101 Amount Remitted PA 17240 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FRANKLIN ESTHER B FILE N0. 21 02-1144 ACN 101 DATE 08-04-2003 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) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) 59,284.52 of this fora with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 14,775.41 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. 7otai assets (81 74, 059.93 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 9,667.74 (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) 9.667.74 12. Net Value of Tax Return (121 64,392.19 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) 6,439.00 14. Net Value of Estate Subject to Tax (141 57,953.19 NOTE: if an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) •00 X 00 _ .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 57,953.19 X 045. 2,607.89 17. Amount of Line 14 at Sibling rate (17) .00 X 12 - .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 - .00 19. Principal Tax Due (191= 2,607.89 TAY 1'_QFTITTC. DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 06-05-2003 CD002650 .00 2,607.89 TOTAL TAX CREDIT 2,607.89 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or far years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rata on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment tc the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisament, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (607 days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, 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. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident Decedent^ (REV-15017 for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent CS%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) 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 C6%l percent per annum calculated at a daily rate of .000164. All 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 1982 through 2003 are: Interest Daily Interest Daily Interest Oaily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/10/2004 ADAMS H ANTHONY 49 W ORANGE ST SUITE 3 SHIPPENSBURG, PA 17257 RE: Estate of FRANKLIN ESTHER B File Number: 2002-01144 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6 12) in the above captioned estate. ' As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 12/02/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRAS~AUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge STATUS REPORT UNDER RULE 6.12 Admin. No.: Will No.' Pursuant to Rule 6.12 of the Supreme Court .Orphans' Com-t Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State, w._~ther administration of the estate is complete: Ye~ No I~ 2. If the answer is No, state when the personal representative reasonably believes that the administration Mil be complete: 3. If the answer to No. 1 is Yes, state the following: a.Did the personal representative file a 5_hal account with the Court? Yes _ No b.The separate Orphans' Com-t No. (if any) for the personal representative's account is: c. Did the personal~l;lresentative state an account informally to the parties in interest? Yes, fl~ No [--]' c. Copies of receipts, releases, j oinders and approval of formal or informal accounts may be filed with the Cleric of the Orphmts' Court and may be attached to this report~.~ ~ Signature Name ' ~ ~< Telephone No. C&~acity:__[--] Personal Represe~,2ative ,~Counset for personal representative