The URL can be used to link to this page

Home My WebLink About02-0703.. Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Megan Ensminger also known as Howard R. Ensminger Petitioner(s), who is/are 18 years of age or older, apply(ies) for: (COMPLETE 'A' or 'B' BELOW:) . Deceased No.~~`LJi~ /~~ Social Security No. 197 - 56 - 0592 A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut named in the last WiII of the Decedent, dated and codicil(s) dated State relevant circumstances, e. g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: ^X B. Grant of Letters of Administration (c.t.a.; d.b.n.c.t.a; pendente life; 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 Relationshi^ Residence Howard R. Ensmin er S ouse 304 State St., West Fairview, PA (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania with his/her last family or principal residence at 304 State Street, Borough of West Fairview, West Fairview, PA 17025 (list street, number, and municipality) Decedent, then 82 years of age, died 06/18/2001 at Holy Spirit Hospital, Camp Hill, PA, PA (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property $ (If not domiciled in PA) Personal property in Pennsylvania $ (If not domiciled in PA) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 5,000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicils} presented with this Petition and the grant of letters in the appropriate form to the undersigned: 51 nature T ed or rinted name and residence ,~ ~ Howard R. Ensminger 304 State Street, West Fairview, PA 17025 Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form i=tUV-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 T!/ before me thislQ day of bU ~~~~~~ /rJ l~ ~~~ / ~ /~ R~aister Howard R. Ensminger No. ~ / ~ Q~ " ~~ Estate of Megan Ensminger Deceased Social Security No: 19/7 - 56,- 0592 Date of Death: 06/18/2001 AND NOW, ,,.-~j~ i~~~L.Gt~c/~d ,~~,03 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary OX Of Administration (c.t.a.; d.b.n.c.t.a.; pendente life; durante absentia; durante minoritate) are hereby granted to Howard R. Ensmin in the above estate and that the instruments} dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters . $ o~~Gr~ n _~L6~/yJ,Q/ i i L ~~.L1--/~~f 1Cti lt~.C~GyL~ Register of Wilis ,~~~ " ~r = /~~ Short Certificate(s). $ ~ pb ~/ ~ /per E~k;e / Renunciation. $ Affidavits ( ) $ Extra Pages ( ) . $ Codicil. $ JCP Fee . $ Inventory. $ GO • C~ o Other $ Telephone: 717/7 3 7 - 87 61 TOTAL. $ z ~ G"~O Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form ftNl/-1 (1991) Attorney: Jennifer B. Hipp, Esquire I.D. No: 86556 Address: One West Main Street Shiremanstown, PA 17011 Ti~ is ro cL°rritti~ dial thle intormarion here given is re,rrecrLy copied from an origin_II certificate of de~r!i tlniv filed with me as '~ R°h' ~ I'h° on yin~tl certificate will be forwarded. ro the Stare A'ira) l~ecord~ Office (<Ir perrlanenr filing. , ,..,. ~isnal. L -. i . ~NARNING: It is illegal to duplicate this copy by photostat or photograph. ~cl for Ihi~; ce rtiticTr~, w'.00 P 7430373 H GF '9 ~ ~ as '~ Z U l1~E .; '~ . ; A .OF ~,~ ~~ ~,~..~fNT 0~.,,~~ Local Rr_t;isn-ar _~UN 1 ~ 2001 I ):) re N u. k u Re. uN~ COMMONW EALTH OF PENNSYLVANIA ~ DEPARTMENT OF HEALTH a YITAL RECORDS I CERTIFICATE OF DEATH STATE flLE NUMBER NAME Of DECEDENT IFum. MAlale. iaol ~_ --~ SE% SOCIAL SECURITY NUMBER OATS OF OEATN,Mmel. Oay.'AUl ,. Megan Ensminger female ,.197 - 56 X592 .. U n AGE Ilam ewowaYl UNDER t YEAR UNDER 1 DAY GATE OF BNRH BIRTHPLACE ICAy and PLACE OF OEQN ICneclr aMy one -- ;ea ~nwucl,ms m ulna sael MaNM S Days Haws I MMUwe ~.MOnm. DaY. 'A1er1 SM16o Fcragn COUno-vl HOSPITAL: OTHER: 82 Yla. ul .26,1918 Wales Dpniere ~, ERIOIApalaml u DDA C ,"~ ^ Ra~„p ^ ~~I ^ .. 7. • COUNTY OF DERH CRY. BORO. TWP OF DEATH FACILR`I NAME IN nd nsnnA,a,, p,w W en arq raanuer, WAS OECEOEM OF HLSPANIC ORIGIN? M C E - Amarrean Mgian, Black, Wgea. nc. s P r ~ NeB Yrta ^ Nyaw apacyLalWn, ` it ` WR e ( Maalcal, PuMlo Riun..lc. Cumberland Co. East Pennsboro S y ~ DECEDENT'S USUAL OCCUPiQ!ON KIND OF BUSwESSnNCDSi RY MMS DECE NT EV Nl OECEDE T'SEOUCRION MARITAL STisUS~ManrO SUFIVIVMM SPOUSE IGiw av,a d wak ama dua+g mom U. S. ARMED FORCEST h tom ea Newr Marna, WiOOwW, le wN. {I,w nw,0en nrnel d yyaanq aM; ao rot usa reorea ! E housewife own home "" ^ "°~ ~~n"n`ary n•~NS~ 1 marr`i'e~a`~°"~rl Howard R. Ensuring er „ „N. ,:. ,a. ,.. ,N. DECEDENT'S MAILING ADDRESS ISIr«I. CeylTOwn, SHY. Z4 Ca,el DECEDENT'S Penns I.VdTlla lid $ eT1I1S Oro auaarabW" "` ra om y ' U 'T 304 State St. ' l„P. EBI D ENCE ` ~.a.rn West Fairview, PA 17025 ~ .`i" Cumberland ' ^ ~ ~d ~': ~~ 1~ ,7a. Il, l. d dyf0ao. FRNER'S NAME IFrm. Mode. lag) MOTHER'S NAME IFam. MWde. Ma,den Surname) Simon Jones Hanna ~N ~N INfORMANi'S NAME (TVV.'Prar1~ t10Ward R. Ensminger INF~w ANT'SyuEu+o ADDRESSIStrsn, Cey/Town rip CYtlal 3U4 State St., West ~'a~rvlew, PA 17025 METHOD OF DISPOSITgN DATE OF DISPOSITNNI PLACE DF DISPOSRN]N • Noma d Cemetery, Cwmawry LOCAION • CNylWsln, SIw, ZIP Cosa • ~,,,^ ~ ^ G`""e'""~ R""°""a°'"~'°•^ ^ `dune ~, 2001 «~~~ Lite Crematory Sd~effetsb~, AA 17088 • 2/a. 31 D. 21a 21a. FUNERAL RV E LICENSEE OR PE ACTING AS SUCH LICEN NUMBER ~ NAPE DAOOR}E~55 OAF FAC11LITY y~ r~ _...,,~~ PA ' YtD. •' ~/ /r3/~ 3- Ie, +`~~`^~ H~-e & Crsn Srvs•324 Ht><are1 A~e•,Ism~ dame 22a-c only wMn gnlymg NN Dam d my krwwNaga. deW1 OtCUrrea a, IM uma, aab arw pace males. LICENSE NUMBER DATE SNiNEO PllyeicWl m not awAaDN al hma d anA b e ana Tael ~~• ~ yam) urldy colas of aealn. 27a. 73D. 22e. Name 2M2N mum W Complelea by OF DEATH DATE PRONOUNCED DEAD (Mw W,. Day. Meer) WAS CASE REFERRED TO MEDICAL XAM RT • Peram wW prawunce a.aN 1 I~ ~ ~ Q , 3-~ Naa . 1 1rtUC d^ ,'.M 21 2N ~ Y . . 2•. 27. PART 1: Enla Inv auwases. uywios a compacnwu w,ich uusea IM Oealh Oo rot eras Ina n"aa al dyvq, aucD as or c a nepralory anew, SlYlck a Wert )saws. I AppoaunLe PART N: Otlwr agniNeW eor,aliwwmreribAinp k1 aealA. Du1 Lal mry oru cause m eam an. uKanal DaDwean r,d nsuN n tlw nN' urlaarl,4p talwe Niren w PART 1. ~ aw, arW Me,n WMEOUITE CAUSE IF,nal 1 • ` e` ~ ~ l C - ~"~ ~ •~ e w' - n ./ f o ^T o ~ a. ~W r DUE W (OR AS A C OLENCE OFI: , - S.r•uaaiaay em ca,Miorw D. B / L ~ a ~! tan)cwapu.rn»dau Due7DlDRASaeoNSeouENeEOF1: ~ taut. Enw UNDEIKYNq l CAUSE IOraease d nywy c .-__ Y - - .._ .. -. nal eVwled ewna Ol1E W IOR AS A CONSEOUE NCE OFI: raeuawp n awn) LAST I a • WAS AN AUTOPSY WERE AUTOPSY FINDINGS MANNER OF DEATH DATE OF INJURY TIME OF INJURY INJURY AT N/ORKT DESCRIBE IIOW INJURY OCCURRED. PERFORME07 AWILABLE PRNM W ,Mme,. Oay, Hear) COMPLETNNaaCAUSE (I~~11 Nal n O• I ^ w J Urn,cide OF OE.RH7 Yp ^ ~ ^ U Accrhnl Pend,nN Inwnpalion ^ M. Mr ^ No ~ Yea ^ No ^ SuKMe ^ Could nq W delermmea ^ PLACE OF INJURY ~ AI home firm wren laclo office LOCATION Str /f C S . , . ry. ( eit. ay owl Wa) Ouaowp, nc. ISPenlvl 2M. 2aD. 29. 30e. 2q. CERTIFIER tCheck oNy arol 'CEa1TYY1NG PHYSICIAN IPhyscNn cadymy cause d seam when anumer Wws,c,an has ponounoetl deam ano comprelea item 221 SIGNATURE AND TI CERTIFIER ~~ To tlw Was of my knorNdge. dee1D oeeurted aw b me ceuu(sl ana manna a slatN ..................................................... ^ ~ ' 'PRONOUNCING AND CERTIF7INO PHYSICIANIPhyscan dlU~ ~runouncrc, uealhaMCmA u f u k hl LICENSER R ~ GATE OI 1 , y y p l cause o eal To IW OMI of my anowleagn, OealA accurrea at Ilw IMM, date, and place, ana sue to IW ousels) and meaner ae wlea .......................... ^ ~ 00 R ~~ ~ ~ C 21c. y /~ / 210. a W NAME ANO ADDRESS OF PERSON WNO COMPLETEOCAU DEATH • 'MEDN:ALEIIAMINERfCORONER O N i f D i l plan 271 Type a Pnn1 DcminlC MirarChi M D n ,a av nU e o eum on an0/or mvesUSa,ion, in my opinion, aee,D occurna at IM Ilma, dab, and pAca, ana aua,o lM Dose(s) erld ~J maRneFae elelW ................................................................................................. • . P . ]le. ~OS Lowther St.,LemoynePA 17043 REGISTRAR'S SIGNATURE AND NUMBER ~ DATE FILEDI mDay. Hear) ~~- ~9- ~~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX ^IVISIDN DEPT. 280601 NARRISBIJRG, PA 17128-0601 DIANNE REYNOLD 304 STATE ST WEST FAIRVIEW PA 17025 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT ALLONANCE OR DISALLOWANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX RFP (PI-027 DATE 08-05-2002 ESTATE OF ENSMINGER MEGAN DATE OF DEATH 06-18-2001 FILE NUMBER ~ /-~'j~ • ~0.3 COUNTY CUMBERLAND - SSNiDC 197-56-7654 ACN 01140642 Amount Renitt®d 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-1948 EX AFP (01-02) ----------------------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 08-05-2002 ESTATE OF ENSMINGER MEGAN DATE OF DEATH 06-18-2001 COUNTY CUMBERLAND FILE N0. S.S/D.C. N0. 197-56-7654 ACN 01140642 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MELLON BANK ACCOUNT N0. 01168106 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST C ~ TIME CERTIFICATE DATE ESTABLISHED 03-15-2001 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 2,001.81 NOTE X 1.000 2,001.81 .00 2,001.81 X .15 300.27 TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 08-13-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 300.27 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 7.29 TOTAL DUE 307.56 ^ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ^ ( IF TOTAL DUE IS LESS THAN S1, 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. ) 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 to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Applicatior for Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices ar by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and ar speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount ar interest) as shown an this Notice may object within sixty (6D) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Bcard of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter deternined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: 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 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-15011 for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3l calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed an 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 sane manner and in the the same tine period as you would appeal the tax and interest that has bean assessed as indicated an this notice. 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or 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 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --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 ha ralrnlatod_ OFFICIAL USE ONLY °~v_,SOC E. (6-°°' REV-1500 INHERITANCE TAX RETURN FILE NUMBER COM MONWEALTH OF PENNSYLVANIA PARTMENT OF REVENUE ENT 21 - O2 - 0703 DE 80601 T RESIDENT DECED NUMBER . 2 DEP HARRISBURG, PA 17128-0601 COUNTY CODE YEAR DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER D E Ensmin er Me an 197-56-0592 C DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILEDIN DUPLICATE WITH THE E D 06/18/2001 07/26/1918 REGISTER OF WILLS E (IF APPLICABLE) SURVIVING SPOUSE'S NAME LAST, FIRST, AND MIDDLE INITIAL, SOCIAL SECURITY NUMBER T Ensmin er, Howard R. 197-05-0592 X 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) A P B 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12- 82) 5. Federal Estate Tax Return Required ~ P R p 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes ~ T K (Attach copy of Willl {Attach copy of Trust) 9113 A S E $ ~ 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit ( ) ec. ~ 11. Election to tax under (date of death between 12-31-91 and 1-1-95) {Attach Sch 0) THIS'SECT[ON MUST BE COMPLETED.. ALL CORRESPONDENCE.B~ CONFIDENTIAL TAX INFORMATION SHOULD BE.DIRECIED TO: NAME COMPLETE MAILING ADDRESS P C O N James D. Bo ar Es uire R D FIRMNAME(IfApplicable) One West Main Street S N Shireman PA 17011 stown , T TELEPHONE NUMBER 1 3 -8 61 1. Real Estate (Schedule A) (1) None OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or (3) None Sole-Proprietorship 4. Mortgages ~ Notes Receivable (Schedule D) (4) None R 5. Cash. Bank Deposits & Miscellaneous Personal Property (5) 5 , 002.85 E (Schedule E) P 6. Jointly Owned Property (Schedule F) (6) None I ~ Separate Billing Requested T 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (7) _ None L A T I 0 N (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses ~ Administrative Costs (Schedule H) (9) 3 ,109.20 10. Debts of Decedent. Mortgage Liabilities. ~ Liens (Schedule I) (10) None 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 5 , 002.85 (11) 3 ,109.20 (12) 1, 893.65 (13) (1 1.893.65 C O SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES M T ~ 15. Amount of Line 14 taxable at the spousal tax A T rate, or transfers under Sec. 9116(a)(1.2) 946.82 x .0 0 (15) 0.00 X A T 16. Amount of Line 14 taxable at lineal rate 946.83 X .0 45 (16) 42.61 I O 17. Amount of Line 14 taxable at sibling rate X 12 (17) 0.00 N 18. Amount of Line 14 taxable at collateral rate X 15 (18) 0.00 19. Tax Due (19) 42.61 20. n C}iECK'HERE IE' YOU.AFiE RE~I!lESTtNG A REFt~Nl7 OF AN O~EF3PA~`MQ~'T > > BE SURE TtrANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH < < Copyright (c) 2000 form softevare only The Lackner Group, Inc. Form REV-1500 EX {Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 304 State Street CITY STATE ZIP West Fairview PA 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 42.61 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total fnterest/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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 42.61 A. Enter the interest on the tax due. (5A) 3.90 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 46.51 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" tN THE APP ROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; X b. retain the right to designate who shall use the property transferred or its income; . X c. retain a reversionary interest; or . X d, receive the promise for life of either payments. benefits or care? X 2. If death occurred after December 12, 1982. did decedent transfer property within one year of death without receiving adequate consideration? . ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her 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 AI30VE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury. I declare that f 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 Howard R. Ensminger DATE 304 State Street ____________________ i ~~ ~<j - f.~_:5 ------------------ West Fairview, PA 17025 S(GNAT EOFPREP REROTHERTHANREPRESENT E James D. Bogor Esquire DATE ~., One West Main Street __ -------------------------------------- Shiremanstown, PA 17011 !J- i ~{- t~ =~ For dates of death or fter 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°° 2 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(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 % [72 P.S. 9116(a}(1.3}]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent. whether by blood or adoption. _ Ccpyrtght (c) 2000 form software only The Lackner Group. ~r~c Form REV-1500 EX (Rev. 6-OO) REV -1508 EX + (1-97} ' SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INRESIDEN7DE EDEN TN PERSONAL PROPERTY ESTATE OF FILE NUMBER Megan Ensminger S5~~ 197-56-0592 06/18/2001 21-02-0703 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 Citizens Bank - Savings Account No. 6140-715555, date of death 5,002.85 balance $5,000.00, accrued interest $2.85 TOTAL (Also enter on line 5 Recapitulation) I$ 5 , 002 85 (If more space is needed, insert additional sheets of the same size) - Copyright(c) 7996 form software onlyCPSystems,Inc. Form REV-1$08 EX IRev. 1-97} ~~ CITIZENS BANK Account Number 6140-71~~~5 Account Title NIEGAi~1 ENSMINGER Date O ened 06i 13/1997 ~ Account Type Savings ~ Principal Balance as of DOD 5000.00 Interest from Last Posting to DOD 52.8 Account Balance as of DOD 5002.85 'I YTD Interest to DOD 5131.64 REV-1577 EX+(1-9~i SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Megan Ensminger SS~~ 197-5b-0592 06/18/2001 21-02-0703 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: e. 1 Musselman's Funeral Home, Lemoyne, PA - Funeral and Burial 1,586.10 2 Reverend William F. Gettins, West Fairview, PA - Eulogy 100.00 3 United Methodist Church, West Fairview, PA - Funeral Luncheon 250.00 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip 2. 3. Year(s) Commission Paid: Attorney's Fees James D. Bogar Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountants Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills - Filing Fee - Letters of Administration 44.00 2 Register of Wills - Filing Fee - Pa. Inheritance Tax Return 15.00 3 RESERVES: Costs to conclude administration of Estate including 150.00 mailing of distributions to beneficiaries in England, and Accounting 4 U.S. Postal Service - Postage - mailing correspondence to 1.60 beneficiaries living in England TOTAL (Also enter on line 9, (if more space is needed. insert additional sheets of the same size) Copyright Icj 7996'orm software only CPSystems. inc. 962.50 ~S 3 ,109.20 Form REV-1511 EX (Rev. t-97) REV-1513 EX r{9-00} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF FILE NUMBER Megan Ensminger SS~~ 197-56-0592 06/18/2001 21-02-0703 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 (include outright spousal distributions. and transfers under Sec. 9116(a)(1.2)] 1 Merlyn D. F. Brookes Son One-sixth 6 Holder Ciose (1/6) of rest, Bidford on Avon residue and Warwickshire, England, United Kingdom, remainder B50 4EQ 2 Howard R. Ensminger Spouse One-half (1/2) 304 State Street of rest, West Fairview, PA 17025 residue and remainder 3 Dianne D.M. Reynolds Daughter One-sixth Pine Cottage, Knighton (1/6) of rest, Nr Alcester, Warwickshire residue and Warwickshire, England, United Kingdom, remainder B49 5LU ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18. AS APPROPRIATE. ON R EV 1500 COVER SHEET II. 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 i3 OF REV 1500 COVER SHEET $ 0 . 00 (ff more space is needed, insert additional sheets of the same size) - Copyright ici 2000 form sotiware only The Lackner Group. Inc. Form REV-1$13 EX (Rev. 9-00) Estate of: Megan Ensminger Soc Sec ~~: 197-56-0592 Date of Death: 06/18/2001 Continuation of Schedule J, Part I (Taxable Bequests) Item Name and Address of Beneficiary ~~ 4, Kevin Reynolds 26 Saffron Close Robinswood Gloucester, England, United Kingdom, GL465J Relationship Amount or Share of Estate Grandson One-sixth of (1/b) of rest, residue and remainder Note: Megan Ensminger, the Decedent, died intestate. Howard R. Ensminger is the surviving spouse. Megan Ensminger has three (3) children from a prior marriage, Dianne D.M. Reynolds, Merlyn D. F. Brookes and Sandra L. M. Meek. Sandra L. M. Meek, daughter, predeceased the Decedent and is survived by one (1} child, Kevin Reynolds. * ~ l/ ~~~y~ Register of Wills of CUMBERLAND County, Pennsylvania INVENTORY Estate of Megan Ensminger No. 21- 02 - 0703 also known as Date of Death 06/18/2001 Deceased Social Security No. 197 - 56 - 0592 Howard R Ensminger, Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I /We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative Name of Attorney: James D. Bogar Esquire Signature: ~-e... Howard R. Ensminger I.D. No.: 19475 Address: One West Main Street Shiremanstown, PA 17011 Telephone: 717/737 - 8761 Signature: Address: 304 State Street West Fairview, PA 17025 Telephone: 717/732 - 2052 Dated: I I - 19 ~ C~_~ NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright {c) 1996 form software only CPSystems, Inc. Form #RVI/-7 (1942) ~ ~ INVENTORY Estate of: Megan Ensminger Date of Death: 06/18/2001 County: Cumberland CASH: Citizens Bank - Savings Account No. 6140-715555, date of death balance $5,000.00, accrued interest $2.85 5,002.85 5,002.85 TOTAL RECEIPTS OF PRINCIPAL ............... 5,002.85 ---------------- ---------------- -1- L/ i CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Megan Ensminger Date of Death: June 18, 2001 Will No. Admin. No. 21-02-0703 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 September 19, 2003: Name Howard R. Ensminger Merlyn D. F. Brookes Dianne D. M. Reynolds Kevin Reynolds Address 304 State Street West Fairview, PA 17025 6 Holder Close Bidford on Avon Warwickshire, England, United Kingdom B504EQ Pine Cottage, Knighton Nr Alcester Warwickshire, England United Kingdom B495LU 26 Saffron Close Robinswood Gloucester, England, United Kingdom GL465J Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: 11/19/2003 Ja es D. og r, Esquire One West i Street Shiremanstown, PA 17011 (717) 737-8761 Capacity; Personal Representative X Counsel for Personal Representative ~~ STATUS REPORT UNDER RULE 6.12 Name of Decedent : Megan Ensminger Date of Death: June 18, 2001 W i 11 No . Adm i n . No . 21-02-0703 Pursuant to Rule 6.12 of the Supreme Court Orphans` Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 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 X . 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? YesX 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: 11/19/03 /~ Si atur James D. gar, Esquire Name (Please type or print) One est Main t. Shiremanstown, PA 17011 Address X717 ) 737-$761 Tel. No. Capacity: Personal Representative (MAH:rmf/AM3) x Counsel for personal representative 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 REV-1162 EX(11-96) N0. CD 003266 HIPP JENNIFER B, ESQ. ONE WEST MAIN STREET SHIREMANSTOWN, PA 17011 fold ESTATE INFORMATION: ssrv: ~s~-56-o5s2 FILE NUMBER: 2102-0703 DECEDENT NAME: ENSMINGER MEGAN DATE OF PAYMENT: 1 1 /21 /2003 POSTMARK DATE: OO/OO/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/18/2001 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 546.51 TOTAL AMOUNT PAID: REMARKS: JAMES D BOGAR, ESQ. CHECK# 1541 SEAL INITIALS: SK RECEIVED BY: DONNA M. OTTO 546.51 DEPUTY REGISTER OF WILLS REGISTER OF WILLS C~ COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 ER wFP (O1-OS) r {~~ DATE 01-12-2004 ESTATE OF ENSMINGER MEGAN DATE OF DEATH 06-18-2001 FILE NUMBER 21 02-0703 'QQ -r`~ L`? ; ~ •3O000NTY CUMBERLAND JAMES D BOGAR ESQ ACN 101 1 W MAIN ST Anount Remitted SHIREMANSTOWN PA 1701.1 rt - s' MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CD 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 ENSMINGER MEGAN FILE N0. 21 02-0703 ACN 101 DATE 01-12-2004 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) .00 of this fore with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 5,0 02.85 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 s. Total assets (g) 5, 002.85 APPROVED DEDUCTIONS AND EXEMPTIONS: 3,109 .20 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule Hl (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) 3.109.20 12. Net Value of Tax Return (12) 1,893.65 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 1,893.65 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. Anount of Line 14 at Spousal rate (15) 946.82 X 00 __ .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 946.83 X 045. 42.61 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 (19)= 42.61 TOY CREi)iTSe DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 11-21-2003 CD003266 3.90- 46.51 S' TOTAL TAX CREDIT 42.61 BALANCE OF TAX DUE .00 INTEREST AND PEN. .O1 TOTAL DUE .O1 ^ 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 DU A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 1 1 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 B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Comsonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate 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 to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS, AGENT REFUND (CR): 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-1313). 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 hearinc and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIDNS: Any party in interest net satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281D21, 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 be 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 far Inheritance Tax Return for a Resident Oecedent^ (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) 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 mat paid before January 18, 1996, the first day after the end of the tax amnesty period. This man-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 bean assessed as indicated an this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) months and one C1) 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 (6%) 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 Daily 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 NUlIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15l 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. ~a «a1G. .,,