HomeMy WebLinkAbout02-1054PETITION FOR PROBATE and GRANT OF LETTERS
Estate of _~~>nala ~~ NFrr r~
also known as
Deceased.
Social Security No. 1.5 9 -v? - 7 9 7~
No. 21-02-1054
To:
Register of Wills for the
County of (rr~r~lnerlc.~„~1 in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut~l named
in the last will of the above decedent, dated ~t ~ , 19 SS''
and codicil(s) dated "
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent. was domiciled at death in W-~`b~'r-0.v` c~ County, Pennsylvania, with
h t s last family or principal residence at ~~[~ t'Y1 e ('_u_(d new ~2.,n c-1
(list street, number and muncipality)
_~
Decendent, then ~_ years of age, died _ Y) av ~--.~h~ /'7" , 1~-~ov~~
Except as i'ollows, 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 adjudicated
incompetent:
Decendent at: death owned property with estimated values as follows:
(If domiciled. in Pa.) All personal property $~O, DOO f
(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:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters s t~-~~+cR
(testamentary; admini ration c.t.a.; administration d.b.n.c.t.a.)
theron.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF
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 tlae knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 22nd day of
NOVEMBER 2002
,/(~~, ~~~ egist
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j\jp, 21-02-1054
Estate of DONALD 0 HEEFNER ,Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW NOVEMBERR 25 ~ 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 AUCtISZR, t ARR
described therein be admitted to probate and filed of record as the last will of _.
DONALD 0 HEEFNER -->
and Letters TESTAMENTARY -
are hereby granted to
Register of Wills /
FEES
Probate, Letters, Etc. ......... ~ 50.00
Short Certificates( ) .......... ~ 15.00
Renunciation ~ 3..00
JCP ~ 10.00
TOTAL $ 78.00
ATTORNEY (Sup. Ct. LD. No.)
ADDRESS
Filed .NOVEMBER .25,..2002 ... . .. . . .. . .. .
PHONE
LAST WILL A1~ID TESTANIEN`I'
I, Donald O. Heefner, of Southampton Township, Ctmlberland County, Pennsyl-
vania, declare this to be my Last Will and Testament and revoke any will or
codicil prE=viously made by me.
ITEM :L: I direct that all my just debts and funeral expenses, including
my gravemarker and all expenses of my last illness, shall be paid fr~n my re-
siduary esi=ate as soon as practicable after my decease as a part of the admin-
istration of my estate.
ITEM 7CI: I give, devise and bequeath all of my estate of every nature and
wheresoever- situate to my issue per stirpes living on the 31st day following
my death.
ITEM III: I appoint the surviving maternal Aunts of any beneficiaries who
may take under this will as guardians of any property which passes either under
this Will or otherwise to a minor and with respect to which I am authorized to
appoint guardians and have not otherwise specifically done so, provided that
this appointment of guardians shall not supersede the right of any fiduciary
in its discretion to distribute a share where possible to the minor or to
another for the minor's benefit. Such guardians shall have the power to use
principal as well as income from time to time for the minor's support and educa-
tion (including college education, both. graduate and undergraduate) without
regard to his or her parent's ability to provide for such support and education,
or to make payment for these purposes, without further responsibility to the
minor or to the minor's parent or to any person taking care of the minor.
ITEM :IV: I appoint Helen G. Renshaw executrix of this my Last Will and
Testament. Should she fail to qualify or cease to act as executrix, I appoint
Ruth Ann Keefer executrix of this my Last Will and Testament, and should she
fail to qualify or cease to act, I appoint Martha J. Koser as executrix of this
my Last Wi]Ll and Testament
ITEM V: I direct that my executrices or guardians or their successors
shall not be required to give bond for the faithful performance of their duties
in any jurisdiction.
IN WI7~SS ~~REOF, I hereunto set my hand and seal to this my Last Will
and Testament, written on two sheets of paper, dated this 8th day of August, 1988.
.~, (SEAL )
Dona d O. Heefner
The preceding instrument, consisting of this and two other typewritten
pages, each. identified by the signature of the testator, Donald O. Heefner, was
on the day and date thereof signed, published and declared by Donald O. Heefner,
the testator herein named, as and for his Last Will, in the presence of us, who,
at his request, in his presence, and in the presence of each other, have sub-
scribed our names as witnesses hereto.
~~~- ~~~ tir-,.~~~.._~ residing at
/.` ~ /,!
%u 'r,C~' /~"~ . ~~~ ' ~ ~ residing at
CONYKONWEAL'ITH OF PENNSYLVANIA:
SS
COUNTY OF C1;JMBERLAND ,
` /n
x
_ n
We, Donald O. Heefner ~ ~ ~~ 7 ~ ~' ", ~'~ . ~-~' ,~
UI'1 /1 ] (,~ ~/~~~ ~' and ~. /i ~.l L ~ ~~ k.~`
e testator and the witnesses, respectively, whose names are signed to the at-
tached or foregoing instrument, being first duly sworn, do hereby declare to the
undersigned authority that the testator signed and executed the instrument as
his Last Wi:Ll and Testament and that he signed willingly (or willingly directed
another per:~on to sign for him), and that he executed it as his free and volun-
tary act four the purposes therein expressed, and that each. of the witnesses, in
the presence and hearing of the testator, signed the will as witnesses and that to
the best of our knowledge, the testator was at that time eighteen years or older,
of sound mired and under no constraint or undue influence.
Donald O. Heefner
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Subscribed, sworn to and acknowledged, by
Donald 0. Heefner, the ester or and
sworn to bE=_fore me by ~~~
and ~ ~ _ M . ~,,,~~/ ,witnesses , is
8th day of August, 1988.
terry Public
_%
My co~nission expires: 4/16/90
Shippensburg 'Ibwnship
Ctunberland County
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
REV-1162 EX111-96)
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 002160
RUNSHAW HELEN G
TWO OCKER LANE
SHIPPENSBURG, PA 17257
-------- fold
ESTATE INFORMATION: ssN: ~ ss-24-~s~6
FILE NUMBER: 2102-1054
DECEDENT NAME: HEEFNER DONALD O
DATE OF PAYMENT: 02/ 1 2/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1 / 1 7/2002
REMARKS: HELEN G RUNSHAW
CHECK#126
SEAL
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 ~ 516,500.00
TOTAL AMOUNT PAID:
INITIALS: CW
RECEIVED BY: DONNA M_ nTTn
516, 500.00
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
CERTIFICATION OF NOTICE UNDER RULE 5 6(A)
Name of Decedent: Donald O Heefner
Date of Death: November 17, 2002
Will No: 2002-01054 Admin. No.
To the Register:
I certify that notice of (beneficial interest) 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 25 January 2003:
Name•
Address•
Ruth Ann Keefer 46 Cherry Grove Road Shippensbur~ Pa 17257
Martha J Poe 13633 Molly Pitcher Hwy Greencastle Pa 17225
Helen G Runshaw Two Ocker Lane Ship ep nsburg Pa 17257
Notice has now been given to all persons entitled thereto under Rule 5.6(a).
Date: 03 February 2003
Signature
Name: Helen G Runshaw
Address: Two Ocker Lane
Shippensbur~, Pa 17257
Telephone (717) 532-8745
Capacity: Personal Representative
REV-1500 EX+ (6-00)
'*
~ COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRIS8URG, PA 17128.0601
\,-\D:::'-S ~
REV -1500 Y-
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
21 -0 2 01 054
""COlijjy"CODE -VEAR- - -iMiER--
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
HEEFNER DONALD 0,
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
SOQAL SECURITY NUMBER
1 5 9-2 4-7 9 7 6
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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11/17/2002 06/23/1928
(IF APPLICABLE) SURVIVING SPOUSES NAME (LAST, FIRST, AND MIDDLE INITIAL)
[X] 1, Original Return
D 4. Limited Estate
D 6, Decedent Died Testate (AllachcopyofWii)
o g, Litigation Proceeds Received
D 2, Supplemental Return
D 4a. Future Interest Compromise (date of death after 12-12-82)
D 7, Decedent Maintained a Living Trust (Attach COllY ofTrusl)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
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NAME
DAVID W, RAHAUSER ESQ,
FIRM NAME (II Appl"be)
03. Remainder Return (dale of death prior to 12-13-82)
D 5. Federal Estate Tax Return ReqUired
_ 8. T olal Number of Safe Deposit Boxes
o 11, Election to lax under Sec. 9113(A) (Attach Sch 0)
TELEPHONE NUMBER
717 267-3239
1, Real Estate (Schedule A)
2 Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
.ililblili'iCtilti......
. ....,...."...
.;:::::,.,:,:",.;:.:.:....
PA 17201
OFFICIAJrJ.JSE ONLY
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4 Mortgages & Notes Receivable (Schedule D)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6, JOlnlly Owned Properly (Schedule F)
o Separate Billing Requested
(6)
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61,238,16 _-
CD
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26;1102,13
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
(7)
(9)
(1D)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11 Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Chantable and Governmental Bequests/Sec 9113 T rusls for which an election to tax has not been
made (Schedule J)
(8)
423,810.29
17,498.47
115.90
14, Net Value Subjectto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15, Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
19. Tax Due
X _(15)
408,445.92 X ,045 (16)
X .12 (17)
X 15 (18)
(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 collateral rate
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
20 0
. ...............}lioiiBE.SURETOANSWERAllUQUESnONS;QNRIWl'!RSfISIDEANDRECHECKMAtHi1;i,;..........
(11)
(12)
(13)
17,614,37
406,195,92
(14)
406,195,92
18,380,07
18,380,07
Decedent's Complete Address:
..
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STREET ADDRESS
420 McCULLOCH ROAD
CITY I STATE I ZIP
SHIPPENSBURG PA 17257
Tax Payments and Credits:
1 Tax Due (Page 1 Line 19)
2. Credits/Payments
A Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
18,380.07
1650000
825 00
Total Credits (A + B + C)
(2)
17,325.00
3. InteresUPenalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty (0 + E) (3)
4. If Line 2 is 9reater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
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 T AA DUE. (5)
A Enter the interest on the tax dUe. (5A)
B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B)
Make Check to: REGISTER OF AGENT
1,055.07
1,055.07
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;....... .......................... .............. ............. D IZJ
b. retain the right to designate who shall use the property transferred or its income; ............. ...... D IZJ
c. retain a reversionary interest;.or ..................... ............................... .................... ................ ..... 0 (X]
d. receive the promise for life of either payments, benefits or care? .............................. .......................... D IZJ
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration?.... ............................ ........................................................ D IZJ
3. Did decedent own an "in trust for' or payable upon death bank account or security at his or her death? .............. D IZJ
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designatiO/J? .......................... ....................... ........................ ..................... D IZJ
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
ADDRESS
PA
ADDRESS
173 LINCOLN WAY EAST
CHAMBERSBURG
PA 17201
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on Ihe net value of transfers to or for the use of the surviving spouse is 3%
[72 PS ~9116 (a) (1.1) (ill
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for Ihe use of the surviving spouse is 0% [72 P.S. ~9116 (al (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 relurn 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)(1.2ll
The tax rate imposed on the net value of fransfers to or for the use of the decedenrs 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 decedenrs 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.
""'~"'.('."...
COMMONWEALTH OF PENNSYLVANIA
INHERITANCC TAX RETURN
R NT
ESTATE OF FILE NUMBER
HEEFNER DONALD 0 21 02 01054
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value 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. Real property which Is jolntly.owned with
right of
survivorshiD must be disclosed on Schedule F.
SCHEDULE A
REAL ESTATE
ITEM
NUMBER
1.
DESCRIPTION
56+ ACRE FARM WITH MOBILE HOME
420 MCCULLOCH ROAD, SHIPPENSBURG, PA MORE PARTICULARLY DESCRIBE
IN CUMBERLAND COUNTY DEED BOOK VOLUME 32, PAGE 954
VALUE AT DATE
OF DEATH
336,000.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
336 000.00
_"~EX_\''''.*
COMMOMN~THOFPENNSYlVAN~
INHERITANCE TAX RETURN
SCHEDULE B
STOCKS & BONDS
EST ATE OF
HEEFNER DONALD 0
All property joindy-owned with right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21 02
01054
ITEM
NUMBER
1.
DESCRIPTION
CUMBERLAND VALLEY CO-OP ASSOCIATION
908 MT. ROCK ROAD
SHIPPENSBURG, PA 17257
(4 SHARES) REDEEMED MARCH 27, 2003
VALUE AT DATE
OF DEATH
470.00
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
470.00
"","~EX'I"''',~
-
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
HEEFNER DONALD 0
FILE NUMBER
21 02
01054
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
OESCRIPTION
ALLFIRST BANK ACCT. # 00972-8423-8 (DOD)
VALUE AT OATE
OF DEATH
6,941.83
CASH
820.43
BEEF SALE
5,259.00
RUNSHAW GUN SHOP (APPRAISED VALUE SOLD)
876.00
MIDDLEBURG AUCTION,JOE McCOY & HAROLD (9HORSES (NET FROM SALE)
7,521.65
PERSONAL PROPERTY, FARM EQUIPMENT, ETC
29,008.60
REIMBURSEMENT OF EXPENSES (TELEPHONE CALLS, POSTAGE, REPAIRS,
ETC.)
215.70
REFUNDS, INSURANCE, ELECTRIC, ETC.
1,094.93
FEDERAL INCOME TAX REFUND
1,159.00
GREENCASTLE AUCTION (CATTLE SALE)
8,341.02
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
61 238.16
""'~'EX_".n.
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTL Y.OWNED PROPERTY
ESTATE OF
FILE NUMBER
HEEFNER DONALD 0
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
21
02
01054
SURVIVING JOINT TENANT(S) NAME
ADDRESS
R8.ATIONSHIP TO DECEDENT
A. RUTH A KEEFER
46 CHERRY GROVE ROAD
SHIPPENSBURG, PA 17257
DAUGHTER
B
c
JOINTLY-OWNED PROPERTY:
LmER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Incude name of financial institution and bank a:count number or similar identifying number. Attach DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT deed for jointtt..t1ek:l real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A 4/10/87 PNC BANK (INT. CHECKING #51-8008-7731) 4,093.72 50. 2,046.86
P.O. BOX 609
PITTSBURGH, PA 15230-9738
2. A 4/27/96 PNC BANK (CD #31100106799) 25,000.00 50. 12,500.00
P.O. BOX 609
PITTSBURGH, PA 15230-9738
3. A 4/26/95 PNC BANK (CD #31500147123) 23,110.53 50. 11,555.27
P.O. BOX 609
PITTSBURGH, PA 15230-9738
TOTAL (Also enter on line 6, Recapitulation) $ 26102.13
..
(If more space IS needed, Insert additional sheets of the same sIze)
"".,,""",.,'.
COMMONWEALTH OF PENNSYlVANIA
INHERITANce TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
HEEFNER DONALD 0
FILE NUMBER
21 02
01054
Debts of decedent must be reported on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. FOGELSANGER-BRICKER FUNERAL HOME 6,566.50
2. CLERGY - REV. DOUG BALDWIN 100.00
3. OPEN GRAVE -SPRING HILL CEMETARY 390.00
4. RECEPTION 644.12
B. ADMINISTRATIVE COSTS:
1- Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I ErN Number of Personal R~resentati\fe(s)
Street Address
City State Zip
Year(s) Commission PaId:
2. At\omeyFees DAVID W. RAHAUSER 2,250.00
3. Family Exemption: (If decedent's address is not the same as claimants, aUach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees CUMBERLAND COUNTY RECORDER 305.00
5. Accountant's Fees
6. Tax Return Preparer's Fees S & S TAXES 100.00
7. REAL ESTATE TRANSFER TAXES 3,360.00
8. REAL ESTATE APPRAISAL 275.00
9. REAL ESTATE TAXES 515.40
10. ADMINISTRATIVE EXPENSES & ESTATE NOTICES 260.21
11. COST OF MOUNTAIN PROPERTY. 2,732.24
TOTAL (Also enter on line 9, RecapillJlation) $ 17 498.47
(If more space IS needed, 'nsert additional sheets of the same size)
REV-"""'.":')).
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT OECEDENT
ESTATE OF
HEEFNER DONALD 0
Include unreimbursed medical expenses.
ITEM
NUMBER
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
1.
OUTSTANDING CHECKS (ALLFIRST)
DESCRIPTION
2.
THREE SPRINGS & SATALlLC BURIAL FUND
FILE NUMBER
21 02
01054
AMOUNT
112.90
3.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space IS needed, insert additional sheets of the same size)
115.90
""'''''EX.''''~.
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
nn....'AI r""'ln ?1 O? 010<;4
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List T rust..(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS (include ou~ight spousal dls~ibutions)
1. HELEN G. RUNSHAW DAUGHTER 33113%
2 OCKER LANE
SHIPPENSBURG, PA 17257
2. RUTH A. KEEFER DAUGHTER 33 1/3%
46 CHERRY GROVE ROAD
SHIPPENSBURG, PA 17257
3. MARTHA J. POE 331/3%
13633 MOLLY PITCHER HWY DAUGHTER
GREENCASTLE, PA 17225
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
A. Settlement Statement
U.s. D8partrnWlt 01 HoUlling
and Urban Owmapment
T-748 P02/04 U-827
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1r
OMBNa.250'l....0:!6"~ II
03-26-'03 10:11 FBOM-ZULLINGEB-DAVIS PBOF
717-530-5222
Do l)'peOILoO.110
f."""'C ,pHA 2. Q *1nKA 3. 0 'Canv. U'ninJ;. ~. FiR t1llWlba i'?I'1.o11P Nllmbcr J....MonJ..lnul'_ -cMci NVlnHr
~~~_ $. ~JC~~.In!. _L ll~S 13811502&03 j
C.lII_; 1111I,.... ~ftnll""" ....\'Wi ....._1 "........._. ..."-_,..t."""..."'"-~..."""""'I\IHM........"1......r-.......... ..II--tl.....,....'.......__
............. ..._..... _....... II III< _..
D. Ii. IIld AddnIcJ: (tCBona_r i NJun", Addras. and Tapayer jdlmtifi~ion tl ..(WIer
NonDU\ R. and Vm\ R. Zimmermll1 E$\I\e otOonal4 O.li'Ct.fMf
100 thomy GlOVe Lane I Helen G. Runshaw. Exccuaix
Ship........,. PA m., 4,0 McCullOCh R...
i Shippclnsbura,. PA. 111$7
r' N~ IIICI AddIm or[G.iiir
AaCbDlct Fum Crccbl
I t09 f:t.nn Crodi( Onvc
ChlrPbcnburg, P A J 720 I
i
'K. !Mllanmc Apcu w.. A4drth and TUpayer fdcnufiU'l:ianN"ihbCr
lian:UllO'Il C. Da\'ls
P.O. eO; 40
Sbipp_PA I~_._.
Kl!afl.ut.meM
10 ..llutd S...... Ship. rA 1n,7
K.. olIummary 01 olIeulf' Ii ."'MUUO.
??OO. ~ro. "mouDe DIN n""'Se1liF
Q.l'rclpIltYLbcal:ioa.
420 McCulloch. Road
$kippl::nstJurC, M 17JS7
SoUl:l:lanqrton TDWMhip. Cumbcrlarld County
Tax Parcel No. ]9-14-0171-041
2S-153G888
!1.Stl'CltlllllltDtial
J 312$12003
J. ~llmlDary DI.DOn1IWlI'" Il'aaUIlI:DQlil
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---:Q)ustmltlfilOFrtiifijiiTdliYtiDti'i'D aGyanee
f06. City/town taxes to
TtJ1, COunt)' Iitn1 lWtWl to 1:O~.~Vj
IUf. A...enO ..n - Ia
JU\II. .)GJtDDlln U;:I to
-'
401. ConlrKt SiltS pnco
l'Ul. I"tlrtotW 1"rOpQ1y
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. ;2, 41J4,
4U'_
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40fii. l:"ltyllDwn IaXCS --..... to I
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373.6;:I.Q] '20. GtoYA.InDu;.tDueTo$t!ler
337.003.36
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2U I. UcPoiiu Of camcSl money
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37.471.40
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717-53~-5222
T-748 P~3/~4 U-827
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Buyer's Name
Or Number
ttemOl'
Lot Number
R6~L -Cs~
:5 7 A'cre 6,."..,
33"- CIa -..,.
'7
@ $
Terry j PSAAAKS,
Auc
365 MI
Shippensbu
. A~FonnCTMfssouriAuc:tIon SdIool1-800-83S-1856
717-:';o<t-JOOJ
= $
This receipt verifies payment and delivery of the above.
Sold as I.. where 's. All lales final. Thank you.
SETTI EMENT
1. Proceeds of sale:
Checks:
1$ 3 J q g q. ao
iJ 37)175,58
Cash:
TOTAL:
:It 4/) }(1)4.50
2. Sellers's Sale Expenses:
\J,G. - ~,TD
_F_ - {q05.51J
SWc/6- 4/4-.IS
5et1h.~ - :2.55, SD
p.O_ - 5~."75
Advertising:
$ (), 0&3, tl.O
.
Tent:
Building:
Port-a-pot:
J1; 55,00
Other:
TOTAL:
_ ;tl ')./321, dO
3. Auctioneer's fee/percentage:
10%
'i / Ire .q,s'
.
M €.titA:;tP 33if,.o(J. ()f) '>>''*c',7;J.O.ooTOTAL: -
/ CJ. '? 3 tP . '-/..s
.
TOTAL NET PROCEEDS TO SELLER: $
-r~ ~II /d./ 979, Cs-
J?'f6jL.oJ ~'_A~
, Seller/Date
COMMONWEALTH OF PENNSYLVANIA REV-1162 EXI11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 002662
RUNSHAW HELEN G
TWO OCKER LANE
SHIPPENSBURG, PA 17257
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
fold
ESTATE INFORMATION: ssN: i6s-2a-7x76
FILE NUMBER: 2102-1054
DECEDENT NAME: HEEFNER DONALD O
DATE OF PAYMENT: 06/10/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 1 1 / 1 7/2002
REMARKS: HELEN G RUNSHAW
SEAL
CHECK#144
101 ~ 51,055.07
TOTAL AMOUNT PAID:
INITIALS: JA
RECEIVED BY: DONNA M. OTTO
51,055.07
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
K 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 REY-1547 E% ~FP col-o3)
~- DATE 07-28-2003
ESTATE OF HEEFNER DONALD 0
DATE OF DEATH 11-17-2002
FILE NUMBER 21 02-1054
' ~ '~ ~' '~' ~;~ COUNTY CUMBERLAND
~ ~`" Lc` ~' ~`
~
DAVID W RAHAUSER ESQ
-
ACN 101
173 LINCOLN WAY EAST
Amount Remitted
CHAMBERSBURG PA 172Q1
;, .
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 (01-031 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HEEFNER DONALD 0 FILE N0. 21 02-1054 ACN 101 DATE 07-28-2003
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 336,000.00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) (2) 470.00 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 form with your
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 61,238.16 tax payment.
6. Jointly Owned Property (Schedule F) (6) 26 , 102.13
7. Transfers (Schedule G) (7) .00
8. Total assets (g) 423,810.29
APPROVED DEDUCTIONS AND EXEMPTIONS:
9.
Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 17,498.47
[9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 115.90
11. Total Deductions (11) 17 .614 _ 37
12. Net Value of Tax Return (12) 406,195.92
13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 406,195.92
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) 406,195.92 X 045. 18,278.82
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). 18,278.82
reY rQ~nrTC.
DATE
NUMBER +
INTEREST/PEN PAID (-) AMOUNT PAID
02-12-2003 CD002160 868.42 16,500.00
06-10-2003 CD002662 .00 1,055.07
TOTAL TAX CREDIT 18,423.49
BALANCE OF TAX DUE 144.67CR
INTEREST AND PEN. .00
TOTAL DUE 144.67CR
^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS TNAN 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 B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (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 ar money order payable to: REGISTER OF HILLS, AGENT
REFUND (CRI: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are 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 (TT only).
OBJECTIONS: Any party in interest not 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 (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Oept. 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 he 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 far a Resident
Oacedent^ (REV-1501) 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 (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 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 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 and after
January 1, 1982 will bear interest at a rate which will vary Pram calendar year to calendar year with that rata
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 NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) 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.
~ •. -
REV-1470 EX (6-881
"~ ~ INHERITANCE TAX
°~ EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME FILE NUMBER
Donald O. Heefner 2102-1054
REVIEWED BY ACN
John Kuchinski 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES '
H ~ ~ Total on Schedule H was not correctly carried forward to recapitulation page.
Row Page 1
_.
~~-/~ °3 ~~ COMMONWEALTH OF PENNSYLVANIA
BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 288b01 INHERITANCE TAX
HARRISBURG, PA 17128-0601
STATEMENT OF ACCOUNT
REY-1607 E% AFP (O1-OS7
DATE 08-25-2003
ESTATE OF HEEFNER DONALD 0
DATE OF DEATH 11-17-2002
_. .FILE NUMBER 21 02-1054
`' COUNTY CUMBERLAND
DAVID W RAHAUSER ESQ ACN 101
173 LINCOLN WAY EAST Amount Remitted
CHAMBERSBURG PA 17201.
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~
----------------------------------------------------------------------------------------------------------------
REV-1607 EX AFP (01-03) ~** INHERITANCE TAX STATEMENT OF ACCOUNT ~~~
ESTATE OF HEEFNER DONALD 0 FILE N0. 21 02-1054 ACN 101 DATE 08-25-2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-28-2003
PRINCIPAL TAX DUE:
PAYMENTS (TAX CREDITS):
18,278.82
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID (-) AMOUNT PAID
02-12-2003 CD002160 868.42 16,500.00
06-10-2003 CD002662 .00 1,055.07
08-05-2003 REFUND .00 144.67-
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
* IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN 51,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
18,278.82
.00
.00
.00
PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money ardor payable to: REGISTER OF WILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application far Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at
the Office of the Register of Nills, any of the 23 Revenue District Offices or fraw the Department's 24-hour
answering service for farms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY TD: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) 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.
INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) 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% .DOD192
1983 16% .000438 1988-1991 11% .000301 2000 8% .000219
1984 11% .D00301 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 data shown on the
Notice, additional interest must be calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 12/01/2004
RUNSHAW HELEN G
TWO OCKER LANE
SHI PPENSBURG, PA 17257
RE: Estate of HEEFNER DONALD O
File Number: 2002-01054
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: 11/17/2004
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA EARNER STP~ASBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 10/11/2005
RUNSHAW HELEN G
TWO OCKER LANE
SHIPPENSBURG, PA 17257
RE: Estate of HEEFNER DONALD 0
File Number: 2002-01054
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. I, for decedents dying on or after
July I, 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 is due by: 11/17/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
GLENDA FARNER STP~.SBAUGH
REGISTER OF WILLS
cc: File
Counsel
Judge
l-&
Register of Wills of Cumberland County
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
.G~A.d /d
Date of Death: /Jt7Y~fl1.lu~ /7,
Estate No.: J/()tJ,;}- O/(),S'Lj
tC)
.Al6EIn~/G
';tJd~
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 La No 0
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 0 No IN
b. The separate Orphans' Court No. (if any) for the personal representative's
account is: NO
c. Did the personal representative state an account informally to the parties in
interest? Yes ~ No 0
c. Copies of receipts, releases, joinders and approval of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date:ib/~I/()5
, ,
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Capacity: IE' Personal Representative
D Counsel for personal representative
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Signature
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Name
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Address
(71z) 5.3~-R /'1<\
Telephone No.
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