HomeMy WebLinkAbout02-0375Mary. C. Lewis
Register of Wills & Cleflc of Orphans Court
(717) 240--,6347
FAX (717) 240-7797
FAX TRANSMITTAL
CALL (717) 240-6345 FOR ANY QUESTIONS
ou ~r mu VUA~SM~vrAL mo Nov co~t.r, ru
FROM: '~]ri C,~',
County of Cumberland
Register of Wi lis
One Courthouse Square
Carlisle, PA 17013-3387
Page one of 4
IN RE: :
ESTATE OF DALE S. RITTER, :
DECEASED :
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
PETITION FOR CITATION TO COMPEL APPLICATION FOR LETTERS
PURSUANT TO 20 PA. CONS. STAT. ANN. § 3155
TO THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA:
The petition of Robert M. Arbogast respectfully represents:
1. That Dale S. Ritter ("Decedent") died intestate, a resident of Cumberland County,
Pennsylvania on April 21, 2000.
2. Decedent was survived by Donna Ritter, his widow, and may have had children,
the identity of which is unknown by Petitioner.
3. That prior to his death, specifically on December 27, 1999, the decedent was
involved in an automobile accident which resulted in injuries to Robert M. Arbogast.
4. That the decedent's negligence was the sole cause of the accident which resulted
in personal injuries to Robert M. Arbogast, petitioner herein.
5. Decedent's car was insured at the time of the accident for liability.
6. That neither the decedent's widow, Donna Ritter, nor any other party, have taken
out letters of administration on the estate of the said decedent.
7. That Petitioner has a cause of action against the estate of Dale S. Ritter as a result
of the accident that occurred on December 27, 1999.
8. That an estate for the decedent Dale S. Ritter must be compelled so that Petitioner
has a party against whom to pursue his claim arising from the accident of December 27, 1999.
WHEREFORE, your petitioner prays that a citation issue directed to Donna Ritter,
widow of Dale S. Ritter, deceased, to show cause why she should not apply for and take out
letters of administration on the estate of the said Dale S. Ritter, or failing this to show cause why
such letters should not issue to your petitioner or his nominee.
Respectfully submitted,
R. Mark Thomas, Esquire
ID# 41301
101 S. Market Street
Mechanicsburg, PA 17055
(717) 796-2100
IN RE:
ESTATE OF DALE S. RITTER,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
:
: ORPHANS' COURT DIVISION
Decree Directing Citation
ANDNOW, this I(~~14 dayof N~__.~O.~IJI--- ,2002, upon consideration
of the petition of Robert M. Arbogast, a citation is awarded pursuant to 20 Pa. Cons. Stat. Ann. §
3155 directed to Donna Ritter to show cause why she should not apply for or take out letters of
administration on the Estate of Dale S. Ritter, Deceased, or, failing this, to show cause why such
letters should not issue to petitioner or his nominee.
R'egi-ster~7.. ~
CITATION
Office of Register of Wills
Cumberland County, Pennsylvania
IN RE: Estate of Dale S. Ritter, Deceased
No. 21- 0(~._- ~-~_.~_
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS.
TO: Donna Ritter, widow of Dale S. Ritter, Deceased,
Greetings:
At the instance of Robert M. Arbogast, a claimant against the Estate of Dale S.
Ritter, Deceased, you are hereby cited to appear before the Register of Wills for the
County o.f Cumberland, at her office, Room 10'~. , in the City of Carlisle, on the
ZLJr-FPr day of ~/~ ~ ,2002, at 1~) ~ ~-) o'clock,
A--- .M., and to show cause why you should not apply for and take out letters of
administration on the Estate of Dale S. Ritter, Deceased, or failing to show this cause
shy such letters should not be granted to Robert M. Arbogast or his nominee.
WITNESS, Mary C. Lewis, Register of Wills, and the seal of her office at Carlisle,
in said County, the J5 T'lJr day of A~F~ I~ ,2002.
~ F~egist~//
:155592
R. MARK THOMAS
Attorney at Law
101 South Market Street
Mechanicsburg, Pennsylvania 17055-3851
Telefax: (717) 796-3600
Telephone: (717) 796-2100
Register of Wills.
· .. ~umb~nd C0~ty Courthouse
Carlisle, PA [7013
May 23, 2002
In Re: Estate of Dale S. Ritter, Estate
No. 21-02-0375
Dear Register of Wills:
Kindly continue the hearing scheduled for May 24, 2002 at 10:00 a.m. regarding
the Petition to Compel Application for Letters in the above captioned matter. As
evidenced by the attached correspondence from James D. Bogar, Esquire, counsel for
decedent's widow, he intends to probate the Last Will and Testament of Dale S. Ritter,
deceased, in the near future. Therefore, there is no need for a hearing on May 24, 2002
and I respectfully request that it be continued generally to allow time for the probate of
the Will.
I discussed this request with Ralph H. Wright, Jr., Esquire, who indicated that this
letter would suffice to continue the hearing.
Very truly yours,~
R. Mark Thomas
RMT/ac
cc: James D. Bogar, Esq.
Robert Arbogast
XAY-22-02 ~'~' 02' $~ ~3r ~sSo ?, 81/02
,~= ,52 ,:. J~ES D BOOAR FAX NO, 717 ' = ~ ~
JAM~',S D. Boo,iR
ATTORNEY AT LAW
S?tlREMANSTOWN, PENNaYLVANIA 1'/011
e-mailbogarlaw~-zonline c~m
May 22, 2002
(717) 737-8761
FACSIMILE
(71.7) 737-2086
VIA FAcsIMILE 796-3600
AND FIkST CLASS MAIL
R. Mark Thomas, Esquire
101 South Market Street
Mechanicsburg, PA i7055-3@51
RE;
Estate of Dale S, Ritter
Petition for Citation to Compel
Dear Mark:
This latter wi. il serve to confirm the agreement reached in
our telephone conference call on May 20, 2002 relative to the
above-captioned matter. I would like to note that John
Floun!acker, Esquire, also participated ii1 that telephone
conference.
I will make prompt arrangements to meet with Donna L. Ritter
uo ga%her information necessary to probate the Las~ Wi].I and
Testamen~ of her late husband, Dale S. Ritter. ! will advise you
as soon es the will is probated. On behalf of the EsEate of Dale
S. Ritter, I have agreed ~o accept service of the Complaint that
you have filed on behalf of your client, Robert M. Arbogast.
Thereafter, this matter will be forwarded Uo John who will be
providing the defense on behalf cf Old Guard Insurance and
Westfiel. d Group. My involvement will be limited tc probating Lhe
Will, accephing service, and forwarding this maEter along to
John.
You advised that you will take steps to promptly con,act the
Cumberland County Register of Wills Office and request a
continuance of tile May 24, 2002 hearing scheduled on tile Petitio~
that you filed. As such, neither I nor Mrs. Ritter will be
appearing a~ the May 24, 2002 hearing.
X~¥-22-~2 WE} ?2:52
FAX NO, 717 737 2086
?, C2/02
R, Mark Thomas, Esqui. re
May 22, 2002
Page 2
I ask that either of yot~, or both, contact me immediately if
I ha'va misunderstood the agreement that was reached on this
matter on May 20, 2002, O~herwise, I will be in ~ouch upon
oomplation of ~he probate,
Very trul~ yours,
JDm/blw
CC:
Donna L. RiOter
John Elounlaoker, Esqui.re (via facsimile-23?-7105)
Estate of
also known as
Register of Wills of
Dale S. Ritter
Donna L. Ritter
Cumb er ].and County, Pennsylvania
PETITION FOR GRANT OF LETTERS
No.
, Deceased Social Security No. 186- 30- 7057
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
(COMPLETE 'A' or 'B' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut rix
the Decedent, dated 07/31/1997 and codicil(s) dated None
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
N/A
B. Grant of Letters of Administration
(c.t.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland
County, Pennsylvania with his/her last family
or principal residence at 309 Pinewood Drive, Lower Allen Township, Shiremanstown, PA
(list street, number, and municipality)
Decedent, then 63 years of age, died 04/21/2000 at Harrisburg, Dauphin County, PA
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in Pennsylvania
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania
17011
(Location)
SWill probated in
$order to facilitate
$ filinq of lawsuit
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the appropriate form to the undersi~lned:
Si~lnature Typed or printed name and residence
~~//~~yT/y~Fj /~_/~__/ Donna L. Ritter
509 Pinewood, Shiremanstown, PA 17011
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
the Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed ~?~{ ~ ~
Donna L. Ritter
before me this 31 Stday of
MARY ~ LEWIS-For the RegiSter
Estate of Dale S. Ritter
Social Security No: ].86- 30- 7057
Date of Death: 04/21/2000
Deceased
AND NOW, MAY 31, 2002 , , in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~] Testamentary [~ Of Administration
(c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to
Donna L. Ritter
in the above estate and that the instrument(s) dated 07/31/1997
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
Letters ........... $ 18.00 .
M/tRY ~LEWIS ' Register of Wills -- ~' ~/
Short Certificate(s) ..... $
Renunciation ........ $ Attorney: James D. Bo~ar, Esquire
Affidavits ( ) .... $ I.D. No: PA ].9475
Extra Pages( ) .... $ 6.00
Address: One West Main Street
Shiremanstown, PA 17011
Telephone: 717/737-8761
Codicil ........... $
JCP Fee .......... $ 5.00
Inventory .......... $
FILED 5-31-2002
Other ........... $
mailed to atty on 5-31-02
TOTAL ......... $ 29.00
Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
Estate of
also known as
Register of Wills of
OATH
Dale S. Ritter
Cumberland County, Pennsylvania
OF SUBSCRIBING WITNESS
.o. o 2-,%q5
, Deceased
Carol A. Bo~ar
(each) a subscribing witness to the [-~ codicil(s) ~] will(s) presented herewith, (each) being duly qualified according to law
depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as
a witness at the request of Testator(rix) in his/her/their presence and r-~ in the presence of each other [] in the presence of the
other subscribing witness(es).
(Signature)
Carol A.
One West Main Street
Shiremanstown, PA 17011
(Address)
(Signature)
(Address)
Sworn to or affirmed and subscribed
before me this .~0-~-~.--~ day
Notary Public
My Commission Expires:
(signature and seal of Notary or other official
qualified to administer oaths. Show date of
expiration of Notary's commission.)
MY' NOTAmAL SEAl.
DONNE L. WlLUAMS, NOTARY PUKI~
HIREMANSTOWN BORO., CUMBERLAND
CQMMI$$10N 1~7~PIRES APRIL 18. 2005/
NOTE:
To be taken by officer authorized to administer oaths.
Please have present the original or copy of instrument(s)
at time of notarization.
Prepared by the Pennsylvania Rar Association
Copyright (c) 1996 form software only CPSystems, [nc. Form #RW-2 ('1991)
Estate of
also known as
Register of Wills of
OATH
Dale S. Ritter
Cumberland County, Pennsylvania
OF SUBSCRIBING WITNESS
No. ! -- C),O._-
, Deceased
James D. Bosar
(each) a subscribing witness to the r~ codicil(s) ~ will(s) presented herewith, (each) being duly qualified according to law
depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as
a witness at the request of Testator(rix) in his/her/their presence and r~ in the presence of each other ~ in the presence of the
other subscribing witness(es).
(Signatu~e) ~/- Jam~es D 'B gar
One West~in Street
Shiremanstown, PA 17011
(Address)
(Signature)
(Address)
Sworn to or affirmed and subscribed
before me this ,~C~~--- day
of r~C~L1
Notary Public
My Commission Expires:
(signature and seal of Notary or other official
qualified to administer oaths. Show date of
expiration of Notary's commission.)
NOTE: To be taken by officer authorized to administer oaths.
Please have present the original or copy of instrument(s)
at time of notarization.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-2 {1991)
I.AST WILL AND TESTAMENT
OF
I, DALE S. RITTER, of Lower Allen Township, Cumberland
County, Pennsylvania, make, publish and declare this as and for
my Last Will and Testament, hereby revoking all other Wills and
Codicils heretofore made by me.
FIRST: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, unto my wife,
DONNA L. RITTER, provided she survives me by sixty (60) days.
SECOND: Should my wife, DONNA L. RITTER, predecease me
or die on or before the sixty-first (61st) day following my
death, I devise and bequeath all the rest, residue and remainder
of my estate of whatever nature and wherever situate, including
any property over which I hold power of appointment and together
with any insurance policies thereon, in equal shares, to my
children, MARK E. RITTER, and CHERYL A. RITTER. If MARK E.
RITTER predeceases me, I direct that his share or shares under
this, my Last Will and Testament, pass to my daughter, CHERYL A.
RITTER. If CHERYL A. RITTER predeceases me, I direct that her
share or shares under this, my Last Will and Testament, pass to
my son, MARK E. RITTER.
THIRD: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FOUR?H: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
2
respect to property passing under this Will, shall be paid out of
the principal of my residuary estate.
FIFTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
SIXTH: I nominate and appoint my wife, DONNA L.
RITTER, Executrix of this, my Last Will and Testament. In the
event of the death, resignation or inability to serve for any
reason whatsoever of the said DONNA L. RITTER, I nominate and
appoint MARK E. RITTER and CHERYL A. RITTER, Co-Executors of
this, my Last Will and Testament. I direct that my Executrix or
Co-Executors, as the case may be, and their successors, shall not
be required to post security or a bond for the performance of
their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this ~/ day of
, 1997.
DALE S. RITTER
Signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament in our
presence, who, at his request, in his presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
Address ~&Lc~ ~ ~~
Address '/---~i"~/A~~'
3
· R EV.I~____~'~
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
~3
Z
O
LU
n,
O
'REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
___I ? -.5-
FILE NUMBER
2 1-0 2 0 3 7 5
COUNTYCODE YEAR NUMBER
DECEDENTS NAME (MST FIRST AND MIDDLE INITIAL)
Ritter, Dale S.
D~EOFDE~H(MM-DD-YEAR) D~EOFBIRTH(MM-DD-YEAR)
04/21/2000 08/23/1936
(IF APPLICABLE) SU~IVlNG SPOUSE'S NAME (LAS~ FIRST AND MIDDLE INITIAL)
Ritter, Donna L.
~--]1. Original Return r-~ 2. Supplemental Return
[] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-92)
[~ 6. Decedent Died Testate (Attach copy of Will) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust)
[] 9. Litigation Proceeds Received [~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
NAME
James D. Bogar, Esquire
FIRM NAME (IfApplicable)
SOCIAL SECURITY NUMBER
186 - 30 - 7057
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
TELEPHONE NUMBER
717/737-8761
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 & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
--]Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13.
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
SOCIAL SECURITY NUMBER
r-j3. Remainder Return (date of death pdor to 12-13-82)
[~]5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
[~11. Election to tax under Sec. 9113(A) (Attach Sch O)
OFFICIAL USE ONLY
COMPLETE MAILING ADDRESS
One West Main Street
Shiremanstown, PA 17011
0.00
0.00
0.00
0.00
0.00
14.
0.00
0.00:
0.O0
0oOO
O.00
0oOO
Oo00
(8)
Oo00
OoOO
(11)
(12)
(13)
0.00
0.00
0.00
0.00
0.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. able at the spousal tax 0. OO
rate, or transfers under Sec. 9116 (a)(1.2)
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
(14)
x .o [~5)
x .0_ (16)
x .12 (17)
x .15 (18)
19. Tax Due (19)
Decedent's Complete Address:
ST~E~newood Drive
CITY Shiremanstown
Tax Payments and Credits:
1. Tax Due(Page 1 Line 19)
Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
0.00
0.00
0.00
0.00
0.00
Interest/Penalty if applicable
D. Interest
E. Penalty
ISTATE PA
zip 17011
(1) 0. O0
Total Credits ( A + B + C ) (2)
0.00
Oo O0
0.00
0o00
0.00
0o00
Total Interest/Penalty ( D + E ) (3)
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)
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 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ............................................ [] []
c. retain a reversionary interest; or .......................................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ...................................................................... [] []
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 ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Bedaration of preparer other than the ~ersonal representative is based on all information of which preparer has any knowledge.
SIC/~TURE OF PE~D$O~E', Pm~N~SI.BLE FOR FILING RETURN Donna L. Ritter
,,~T2,'P')q~ ~.,~,'~~'¢.,- 309 Pinewood Drive
AdDi~ESS./'~ ,'~ Shiremanstown, PA 17011
SlGNATUREIOF PREPARER O
,THAN REPRESENTATIVE
D~E
07/24/02
ADDRESS
Jarc~s D. Bogar, Esquire D~E
One West Main Street 07/24/02
s~zremanstown, PA 17011
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. {}9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116(1.2) [72 P.S. {}9116(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. §91t6(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.
JAMES D. BOGAR
ATTORNEY AT LAW
ONE WEST MAIN STREET
SHIREMANSTOWN, PENNSYLVANIA 17011
e-mail mail~bogarlaw.com
July 24, 2002
TELEPHONE
(717) 737-8761
FACSIMILE
(717) 737-2086
Commonwealth of Pennsylvania
Department of Revenue
Bureau of Individual Taxes
Inheritance Tax Division
Dept. 280601
Harrisburg, PA 17128-0601
RE:
The Estate of Dale S. Ritter
Date of Death: 4/20/00
Cumberland County
No. 21-02-0375
Dear Sir or Madam:
Please accept this letter as a summary or outline explaining
the purpose of the probate of the Last Will and Testament of Dale
S. Ritter and the filing of the Inheritance Tax Return-Resident
Decedent. It is requested that this letter be considered a part
of this Inheritance Tax Return-Resident Decedent.
The probate of the Last Will and Testament of Dale S. Ritter
was required to resolve a matter of litigation. Prior to his
death, Mr. Ritter was involved in an automobile accident. Mr.
Ritter was at fault. The driver of the other vehicle sustained
injuries. As a result thereof, a lawsuit was commenced on behalf
of the driver of the other vehicle.
The insurer providing the automobile insurance coverage for
Mr. Ritter, as well as the attorney hired by this insurance
company, took the position that Mr. Ritter's Last Will and
Testament would have to be probated. This would allow the
lawsuit to move forward in an appropriate manner. Thereafter,
the attorney hired in this matter on behalf of the insurance
company would request that the lawsuit be dismissed. It was
determined that the probate of the Will would be necessary in
order to preserve all insurance coverages and legal
representation in defense of the lawsuit. Accordingly, the Last
Will and Testament was probated on May 31, 2002.
Commonwealth of Pennsylvania
July 24, 2002
Page 2
The litigation in question has, in fact, been terminated.
For your convenience, a copy of the Praecipe to Withdraw Writ of
Summons is attached hereto. This Praecipe was filed on July 1,
2002.
The above constitutes the sole reason for this probate. I
also wish to advise that I am informed that all assets owned by
Dale S. Ritter were owned jointly by Mr. Ritter and Donna L.
Ritter, his wife. Furthermore, I am advised that Dale S. Ritter
did not own, in his own name, any assets that would be subject to
the payment of Pennsylvania Inheritance Taxes.
Kindly advise if you require further information or
explanation with respect to this matter.
Very tru~ yours,
.0,,,,,, "---( ,,,
JAMES D. ~0~
JDB/blw
Attachments
cc: Donna S. Ritter, Executrix of the Estate of Dale S. Ritter
(w/attachments)
ROBERT M. ARBOGAST,
Plaintiff
Yo
DALE S. RITTER,
Defendant
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 2001-6874 CIVIL TERM
CIVIL ACTION - LAW
PRAECIPE TO WITHDRAW WRIT OF SUMMONS
TO THE PROTHONOTARY:
Kindly withdraw the writ of summons which was issued pursuant to a Praecipe
previously filed at this term and number.
Respectfully submitted,
R. Mark Thomas
Attorney for Plaintiff
101 S. Market Street
Mechanicsburg, PA 17055
(717) 796-2100
I.AST WILL AND TESTAMENT
OF
DALE S. RITTER
I, DALE S. RITTER, of Lower Allen Township, Cumberland
County, Pennsylvania, make, publish and declare this as and for
my Last Will and Testament, hereby revoking all other Wills and
Codicils heretofore made by me.
FIRST: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, unto my wife,
DONNA L. RITTER, provided she survives me by sixty (60) days.
SECOND: Should my wife, DONNA L. RITTER, predecease me
or die on or before the sixty-first (61st) day following my
death, I devise and bequeath all the rest, residue and remainder
of my estate of whatever nature and wherever situate, including
any property over which I hold power of appointment and together
with any insurance policies thereon, in equal shares, to my
children, MARK E. RITTER, and CHERYL A. RITTER. If MARK E.
RITTER predeceases me, I direct that his share or shares under
this, my Last Will and Testament, pass to my daughter, CHERYL A.
RITTER. If CHERYL A. RITTER predeceases me, I direct that her
share or shares under this, my Last Will and Testament, pass to
my son, MARK E. RITTER.
THIRD: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FOURTH: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
2
respect to property passing under this Will, shall be paid out of
the principal of my residuary estate.
FIFTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
SIXTH: I nominate and appoint my wife, DONNA L.
RITTER, Executrix of this, my Last Will and Testament. In the
event of the death, resignation or inability to serve for any
reason whatsoever of the said DONNA L. RITTER, I nominate and
appoint MARK E. RITTER and CHERYL A. RITTER, Co-Executors of
this, my Last Will and Testament. I direct that my Executrix or
Co-Executors, as the case may be, and their successors, shall not
be required to post security or a bond for the performance of
their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this ~/ day of
DALE S. RITTER
Signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament in our
presence, who, at his request, in his presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
Address
Address
3
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Dale S. Ritter
Date of Death:
April 21, 2000
Will No.
Admin. No. 21-02-0375
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes xx 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: N/A
c. Did the personal representative state an
account informally to the parties in interest? Yes × 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.
S £gnatuDre _~
James . ~ogar, Esquire
Name (Please type or print)
One West Main St.
Shiremanstown, PA 17011
Add re s s
(717) 737-8761
Tel. No.
Capacity:
__Personal Representative
(MAH:rmf/AM3)
x
__Counsel for personal
representative
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Dale S. Ritter
Date of Death: April 21, 2000
Will No.
Admin. No. 21-02-0375
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 9, 2002:
Name Address
Mark E. Ritter
Cheryl A. Ritter
222 Cumberland Drive
Camp Hill, PA 17011
309 Pinewood Drive
Shiremanstown, PA 17011
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except:
None
Date: September 9, 2002
D. ~.a~ Esquire
One West M~n ~treet
Shiremanstow~, PA 17011
(717) 737-8761
Capacity: Personal Representative
X Counsel for Personal
Repre sent at ire
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE
ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE.
Whether you will receive any money or property will be
determined wholly or partly by the decedent's Will. If the
decedent died without a Will, whether you will receive any
money or property will be determined by the intestacy laws
of Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Dale S. Ritter, Deceased, Estate No. 21-02-0375
TO: Mark E. Ritter
222 Cumberland Drive
Camp Hill, PA 17011
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent, Dale S. Ritter, died on the 21st day of April,
2000, at Cumberland County, Pennsylvania.
The Decedent died testate (with a Will); or
The Decedent died intestate (without a Will).
The personal representative(s) of the Decedent is/are:
Name
Donna L. Ritter
Address
309 Pinewood Drive
Shiremanstown, PA
17011
Telephone
717-975-2410
If the Decedent died testate, the Will has been filed with the
Office of the Register of Wills of Cumberland County, One Courthouse
Square, Carlisle, PA 17013. Telephone No. 717-240-6345.
If the Decedent died intestate, a Petition for the Grant of
Letters of Administration was filed with the Office of the Register of
Wills of Cumberland County, One Courthouse Square, Carlisle, PA
17013. Telephone No. 717-240-6345.
If the Decedent died testate, a copy of the Will is attached.
copy of the Will or Petition may be obtained by contacting the
Register of Wills and paying the charges~or duplication.
Date: September 9, 2002
J a~es D. ~o~ar,
Esquire
One West N~<~n Street
Shiremanstown, PA 17011
(717) 737-8761
Capacity:
A
X
Personal Representative
Counsel for Personal
Representative
IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE
ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE.
Whether you will receive any money or property will be
determined wholly or partly by the decedent's Will. If the
decedent died without a Will, whether you will receive any
money or property will be determined by the intestacy laws
of Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA
In re Estate of Dale S. Ritter, Deceased, Estate No. 21-02-0375
TO: Cheryl A. Ritter
309 Pinewood Drive
Shiremanstown, PA 17011
Please take notice of the death of decedent and the grant of
letters to the personal representative(s) named below.
The Decedent, Dale S. Ritter, died on the 21st day of April,
2000, at Cumberland County, Pennsylvania.
The Decedent died testate (with a Will); or
The Decedent died intestate (without a Will).
The personal representative(s) of the Decedent is/are:
Name
Donna L. Ritter
Address
309 Pinewood Drive
Shiremanstown, PA
17011
Telephone
717-975-2410
If the Decedent died testate, the Will has been filed with the
Office of the Register of Wills of Cumberland County, One Courthouse
Square, Carlisle, PA 17013. Telephone No. 717-240-6345.
If the Decedent died intestate, a Petition for the Grant of
Letters of Administration was filed with the Office of the Register of
Wills of Cumberland County, One Courthouse Square, Carlisle, PA
17013. Telephone No. 717-240-6345.
If the Decedent died testate, a copy of the Will is attached.
copy of the Will or Petition may be obtained by contacting the
Register of Wills and paying the charges~or ~plication.
I /]111~
Date: September9, 2002 ~--~ t/¢/'.~,
/ o ar,
One West~i~ Street
Shiremansto~n, PA 17011
(717) 737-8761
Capacity:
A
X
Personal Representative
Counsel for Personal
Representative
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DIVISION
DEPT. Z80601
HARRTSBURG, PA 171?&-DB01
JAMES D BOGAR ESQ
1 N MAIN ST
SHZREMANSTONN
PA 17011
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 09-10-2002
ESTATE OF RTTTER
DATE OF DEATH 0q-21-2000
F]:LE NUMBER 21 02-0575
COUNTY CUMBERLAND
ACN 101
I Amount Rem/~tad
RE¥-15¢i7 EX AFP
DALE S
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LO#ER PORT/ON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENTs ALLO#ANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RITTER DALE S FILE NO. 21 02-0575 ACN 101 DATE 09-10-Z002
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:
1. Real Estate (Schedule A)
S.
q.
$.
6.
7.
B.
ORIGINAL RETURN
(1)
Stocks and Bonds (Schedule B)
Closely Held Stock/Partnership /nteres* (Schedule C)
Mortgages/Notes Receivable (Schedule D)
Cash/Bank Deposits/Misc. Personal Property (Schedule E)
Jointly Owned Property (Schedule F) (6)
Transfers (Schedule G) (7)
To,al Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10.
11. To,al Deduct ions
12. Net Value of Tax Re~urn
15.
lq.
(9)
(10}
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Nat Value of Estate Subject to Tax
O0 NOTE: To /nsure proper
O0 credit to your account,
O0 submit the upper port/on
of this form with your
tax payment.
00
00
00
00
(8)
.00
.00
NOTE:
.0O
(15) .00 X O0 = .00
(16) .00 X 06 = .00
(17) .00 X O0 = .00
(18), .00 X 15 = .00
(19)= . O0
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
ASSESSMENT OF TAX:
15. Amount of L/ne lfi at Spousal rata
16. Amount of Line 14 taxable at L/heal/Class A ra*e
17. Amount of Line 1~ et Sibling ra~e
16. Amount of Line 1~ taxable at Collateral/Class B rata
19. Pr/nc/pal Tax Due
TAX CREDITS:
PAYMENT RECETpT OTSCOUNT (+)
DATE NUMBER TNTEREST/PEN pATD (-
ZF PAID AFTER DATE /NDZCATED~ SEE REVERSE
FOR CALCULATION OF ADD/TZONAL INTEREST.
.00
.00
.00
.00
( TF TOTAL DUE ]:S LESS THAN $1~ NO PAYMENT ZS REiIUZRED.
TF TOTAL DUE TS REFLECTED AS A 'CREDIT' (CR)~ YOU MAY BE DUE
A REFUND. SEE REVERSE STDE OF THIS FORM FOR TNSTRUCT/ONS.)
Z~ an assessment was issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
(11) .§0
(12) .00
(15) .00
(14) .00
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
Dale S. Ritter
April 20, 2000
Will No. 21-02-0375
Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No 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? Yes X 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: 12/20/02
si Ka uYe
James D. Bcgar, Esquire
Name (Please type or print)
One West Main St.
Shiremanstown, PA 17011
Address
[7!7 ) 737-8761
Tel. No.
Capacity:
__Personal Representative
( M~H: rmf/AM3 )
x
~Counsel for personal
representative