HomeMy WebLinkAbout02-0386Register of Wills of Cumberland
PETITION FOR GRANT
Estate of Charles W. Krout
also known as Charles W. Krout, Sr.
Charles W.
County, Pennsylvania
OF LETTERS
No. 21'OZ'3
, Deceased Social Security No. 193 - 12- 8282
Krout, Jr. and Barbara H. MacGee
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE 'A' or 'B' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut ors named in the last Will of
the Decedent, dated 07/15/'1992 and codicil(s) dated None
Lenamae M. Krout, named Executrix, died 03/16/1997. Charles W. Krout, Jr. and
Barbara M. MacGee, Petitioners hereunder, are named as successor Co-Executors.
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:
B. Grant of Letters of Administration
(c.t.a.; d.b.n.c.ta; 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 68 Masaw Avenue, South Middleton Township, Carlisle, PA
(list street, number, and municipality)
Decedent, then 85 years of age, died 03/16/2002 at Carlisle, 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
17013
(Location)
150,000.00
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:
I n Signature Typed or printed name and residence
I P.O. Box 321, Summerdale, PA 17093
~ ~-~/)_ r F__ ;/~ Barbara M. MacGee
352 Equus Drive, Camp Mill, PA 17011
repared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 099~)
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 .~ubScribed
before me this '12thday of
APRIL 2002
Fo~the Regi/~r
Charles W. Krout, Jr. T
Barbara H. MacGee
No. - CDR..-
Estate of Charles W. Krout
Social Security No: 193-12- 8282
AND NOW, APRIL 15, 2002
Date of Death: 03/16/2002
Deceased
, 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.ta.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to Charles W. Krout, Jr. and Barbara H. MacGee
in the above estate and that the instrument(s) dated 07/15/1992
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ........... $ 235.00
Short Certificate(s) ..... $ ~ 2.00
Renunciation ........ $
Affidavits ( ) .... $
Extra Pages( ) .... $ 6.00
Codicil ........... $
JCPFee .......... $ 5.00
Inventory .......... $
Other ........... $
TOTAL ......... $
Prepared by the Pennsylvania Bar Association
M~RY C ~lS Regis/t~ o[Wills
Attorney: James D. Bo~ar: Esquire
I.D. No: PA 19475
Address: One West Main Street
Shiremanstown, PA 17011
Telephone: 717/737-8761
FILED 4-15-2002
MAILED TO A%'I'Y ON 4-15-02
258.00
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRmING WITNESS
James D. Bogar
(e~th~ a subscribing witness to the will presented herewith, (K4~) being duly qualified according to
law, depose(s) and say(s) that h e. wa s present and saw
Charles W. Krout
the testat or , sign the same and that he signed as a witness at the
request of testat or in h i _~ presence and (in the presence of each other) (in the presence of the
other subscribing wimess(es)).
Sworn to or affirmed and subscribed before
mc this 12~. day of
_ AD.r il ~ ~ ,7 20 02
MARY C ~
Register
One W. Main St., Shiremanstown,
(Address)
(:Yarned
(Address)
PA 17011
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
.9..I- om -3'gin
Charles W. Krout, Jr. and Barbara H. MacGee
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
they
testat o r
that
Charles
are familiar with the signature of Char] a.~ W. Kmart-
of (:o~m::a:4x~xmt=c~i~x~kaea~x:~m) the will presented herewith and
they he,eves the signature on the will is in the h~dwfiting of
W. Krout
their
to the best of
Sworn to or affirmed and sabscribed before
me this 12th day of
April . z9 20 02
MA~Y/C LE~S -! ~eg~mr
knowledge and belief.
Charles W. Krg~e)Jr/~
507 First St., P.O.Box 321,
Summerdale, PA
17093
Barbara H. Ma~e)
352 Equus Dr., Camp Hill,
PA 17011
64ddress)
21-02-386
O~
CHARLRB W. KROUT
I, CHARLES W. KROUT, of the Borough of Camp Hill,
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,
LENAMAE H. KROUT, provided she survives me by sixty (60) days.
SECOND: Should my wife, LENAMAE H. KROUT, 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,
CHARLES W. KROUT, JR., and BARBARA H. MacGEE, provided that should
any of my children predecease me, I give and bequeath such child's
share unto his or her issue per stirpes by representation, and if
there be a failure of same, then I give and bequeath such deceased
child's share to my surviving child as provided herein.
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 property,
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, subdivision,
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: I nominate and appoint my wife, LENAMAE H.
KROUT, 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 LENAMAE H. KROUT, I nominate and
appoint CHARLES W. KROUT, JR. and BARBARA H. MacGEE, Co-Executors
of this, my Last Will and Testament. I direct that my Executrix
or Executor, 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 /S'~day of ~ ~ ~ ~ ,
1992.
CHARLES W. KROUT
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
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Charles W. Krout
Date of Death: March 16, 2002
Will No. 21-02-0386
Admin. No.
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
March 28, 2002:
Name Address
Charles W. Krout, Jr.
Barbara H. MacGee
507 First Street
P. O. Box 321
Summerdale, PA 17093
352 Equus Drive
Camp Hill, PA 17011
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except:
None
Date: April 22 , 2002
Capacity:
Jam~s ~[ Boga~4~quire
One West Main S~et
Shiremanstown, PA 17011
(717) 737-8761
Personal Representative
X Counsel for Personal
Representative
Register of Wills of
CUMBERLAND
INVENTORY
County, Pennsylvania
Estate of Charles W. Krout
also known as
, Deceased
No. 21-02-0386
Date of Death 03/16/2002
Social Security No. 193 - 12 - 8282
Charles W. Krout, Jr. and Barbara H. MacGee,
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.
Name of
Attorney: James D. Begat Esquire
I.D. No.: 19475
Address: One West Main Street
Shiremanstown, PA 17011
Telephone: 717/737-8761
Personal Representative
Signature: ~t,~ W ~[J
Charles W. Krout,] Jr.
Signature: .4~?~..~/.L/?//~~
Barbara H. MacGee
Address: 507 First St.
Summerdale, PA 17093
Telephone: 717/732- 9302
Dated: 06/12/2002
Description
(See continuation page(s) attached)
(Attach additional sheets if necessary)
Value
Total: 62,840.00
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
Copyr c~ht (c) 1996 form software only CPSystems. Inc. Form #RW-7 (1992)
Estate of:
Date of Death:
County:
Charles W. Krout
03/16/2002
Cumberland
INVENTORY
CASH:
Cumberland Crossings Refund
Erie Insurance - Refund (auto)
Erie Insurance Refund (home)
Patriot News Co. - Refund
PNC Bank, N.A. Checking
Account No. 5140036091, date
of death balance $456.26,
accrued interest $0.03
Sprint - Refund
PERSONAL PROPERTY:
Chuck Bricker, Auctioneer -
Sale of personal property
(gross proceeds)
Dale L. Putt, Auctioneer -
Sale of button collection
(gross proceeds)
Graham Motor Company - Sale of
1996 Buick Sedan, VIN
1G4HR52KOTH435302
45,508.38
200.00
15.00
62.45
456.29
10.88
1,089.50
9,497.50
6,000.00
TOTAL RECEIPTS OF PRINCIPAL ...............
46,253.00
16,587.00
62,840.00
REV-1500 EX,/6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 171Z8-0601
D
E
C
E
D
E
N
T
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE iNITIAL)
Krout Charles W.
DATE OF DEATH (MM-DD-YEAR)
03/16/2002
DATE OF BIRTH (MM-OD-YEAR)
01/17/1917
APPLICABLE) SURVIVING SPOUSE'S NAME {LAST, FIRST, AND MIDDLE INITIAL)
1. OriginaIReturn 2. SupplementaIReturn
4. Limited Estate 4a. Future interest Compromise (date of death after 1Z- 12-8;))
5. Decedent Died Testate 7. Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~9. Litigation Proceeds Received L~ Spousal Poverty Credit
10.
(date of death between 1;)-31-91 and 1-1-95)
OFFICIAL USE ONLY
FILE NUMBER
21-02-0386
COUNTY CO DE YEAR NU M B ER
SOCIAL SECURITY NUMBER
193-12-8282
THIS RETURN MUST BE FILED IN DUPLICATE W1TH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
CA-P
HP?
EP~"
CR~
KO~
(date of death
3. Remainder Return priorto 12-13-82)
5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
Election to tax under Sec. 9113(A)
(Attach Sch O)
NAME COMPLETE MAILING ADDRESS
c
o
R
R
E
S
c
o
M
T
O
James D. Bosar Esquire
FI RM NAME (If Applicable)
TELEPHONE NUMBER
717,/737- 8761
One West Main Street
Shiremanstown, PA 17011
1. Real Estate (Schedule A) (1) N[~t~:
Z. Stocks and Bonds (Schedule B) (2) N.Ghe
3. Closely Held Corporation, Partnership or (3) N6ne
Sole-Proprietorship
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.
14.
None
62,840.00
123,437.21
15,722.26
10,494.32
1,103.83
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)
~ OFFICIAl, uSE ONLY
(8) 201,999.47
(11) 11~598.15
(12) 190,401.32
(13~
(14) 190,401.32
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
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
19. Tax Due
190,401.32
X .0 0
x .0 45
X .12
X .15
(15) 0.00
(16) 8,568.06
(17) 0.00
(is). o. 0o
(19) 8,568.06
Copyright (c) Z000 form software only The Lackner Group, [nc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
68 Macaw Avenue
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
0.00
428.40
(1)
Total Credits ( A + B + C ) (2)
8,568.06
3. Interest/Penalty if applicable D. Interest
E. Penalty
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. (SB)
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.
428.40
0.00
0.00
8,139.66
0.00
8,139.66
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. Declaration of preparer other than the personal representative is based on ail information of which preparer has any knowledge.
SIGNG~N~TURE~OFP .N ,RESPf~TURE OF PERSON RESP SIBLE FOR FILING RETURN Charles W. Krout, Jr. DATE
,, -- 6 -3- ........................
SIG~REOFPREP~ROTH~THANREPRESENTATIVE J~es D Bo ar Es u ire DATE
/ ~ '~,,- One Wes; Ma~n Street
s f death on or~er July 1, 1994 and before Janua~ 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 Janua~ 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 statuto~ requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficial.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenW-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. ~11~(~)(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.
CoDyHqht {c) ~000 form sol,are only The Lackner Grou~. Inc. Form REV-1~00 EX ~Rev.
ADDITIONAL Personal Representatives
Estate of Charles W. Krout SS# 193-12-8282 03/16/2002
Under penalties of perjury, the undersigned declare that they
have examined this return, including accompanying schedules and
statements, and to the best of their knowledge and belief, it is
true, correct and complete.
S i gnatur e
Name
Address Line 1
Address Line 2
City, State, Zip
Date
Barbara H. MacGee
352 Equus Drive
Camp Hill, PA 17011
06/12/2002
REV- 1508 EX * (1-97)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Charles W. Krout SS# 193-12-8282 03/16/2002 21-02-0386
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
per attached letter)
Cumberland Crossings - Refund (as
Erie Insurance Refund (auto)
Erie Insurance - Refund (home)
Patriot News Co. Refund
PNC Bank, N.A. - Checking Account
balance $456.26, accrued interest
Sprint - Refund
Chuck Bricker, Auctioneer
proceeds)
Dale L. Putt, Auctioneer
proceeds)
Graham Motor Company -
1G4HR52KOTH435302
No. 5140036091, date of death
$0.03
Sale of personal property (gross
Sale of button
collection (gross
Sale of 1996 Buick Sedan, VIN
45,508.38
200.00.
15.00
62.45
456.29
10.88
1,089.50
9,497.50
6,000.00
TOTAL (Also enter on line 5, Recapitulation) $ 62,840.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
CUMBERLAND CROSSINGS
April 22, 2002
James D. Bogar
Attorney at Law
One West Main Street
Sbiremanstown, PA 17011
Dear Mr. Bogar,
The estate of Charles W. Krout will receive a refund of $ 45,508.38, based on the purchase option
selected by Mr. Krout at time of purchase. The refund will be forwarded, within thirty days, to the estate
after the cottage has been resold and final payment has been made by the new purchaser. If you have any
questions, please call me at (717) 240-6004.
Sincerely,
Jeffrey A. Goodling
Chief Financial Officer
Cumberland Crossings Retirement Community
1 LongsdorfWay , Carlisle, PA 17013 , 717-245-9941
PN CBAN<.
May 1,2002
James D. Bogar
One West Main Street
Shiremanstown, PA 17011
Estate of Charles W. K_rout, deceased
SSN: 193-12-8282
DOD: 3/16/2002
Dear Mr. Bogar.
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Account
Account #5140036091
CHARLES K.ROUT
DOD balance: $456.26 ~- $0.03 accrued imerest
Established 03/18/1989
Please note that tkis office only provides date of death balances for deposit accounts
(IRAs, CDs, Checking and Savings accounts). We do not process any financial
transactions or provide statements. If you need assistance with any of these items,
please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
Rachelle Wells
1-800-762-1775
PT-PFSC-04-F
500 first Ave.
Pittsburgh PA 15219
Member FDIC
TOTAL P.01
REV-1509 EX +(1-97)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Charles W. Krout SS~ 193-12-8282 03/16/2002
FILE NUMBER
21-02-0386
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Charles W. Krout, Jr. Son
B. Barbara H. MacGee
Co
P. 0. Box 321
Summerdale, PA 17093
352 Equus Drive
Camp Hill, PA 17011
Daughter
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
Include name of financial institution and bank
ITEM :OR JOINT MADE DATE OF DEATH DECD'S VALUE OF
account number or similar identifying number.
NUMBER TENANT JOINT Attachdeedforjointly-heldreatestate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 A&B 04/01/97 Prudential Securities Inc. 370,311.64 33.33% 123,437.21
Account No. 044-286874-28
(average of values as of
03/15/02 and 03/18/02 used
las listed on attached
letter)
TOTAL (Also enter on line 6, Recapitulation) $ 123,437.21
(If more space is needed insert additional sheets of the same size)
Co~¥riclht (c~ 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97~
MAY 10 2002 15:0S FR PRU SEC HARRISBURG ?17 S75 842G TO ~?J?~08G P.01/01
Prudential Financial
C~arles A. Koch Jr.
~ V'~ President -
~le~ ~jr~prus~.~m
Sh¢l~ A. Weible~
P. J~y Newel
General Clerk
May 8, 2002
Ptude~ial Se=odliel Iflem, peml~
3 Lemovfle Drive
Lemovne, PA 17403
PO Box 7. Camp Hill, PA 17001.9852
Tel 717 761-7:344 8(](] 488-~885
Fax 717 g75-lM2J
3ames Bogar Attorney
One West Main Street
Shiremanstown, PA 17011
RE: Estate of Charles W. Krout Sr.
Dear 3oan,
The attached spreadsheet shows the values of the securities maintained at Prudential
Securities in account #0~.~. 286874-28 (titled: Charles W. Krout, Charles W. Krout 3r.
&, Barbara K. MacGee ]TWROS, opened 4/1997) as of Mr. Krout's date of death on
3/16/02
Since that was a weekend, the spreadsheet shows values for 3/15/02 and 3/18/02.
Registered Assistant
TOTAL PAGE.O1 **
QUANTITY
716
692
621
610
20,000
20,000
15,000
2559.372
5171.818
1535.728
1044.104
30,000
20,000
31563
CHARLES W KROUT
PRUDENTIAL SECURITIES ACCT. #044-286874-28
VALUE AIO 3115102 & 3118102
DESCRIPTION 3/1
Bellsouth Corp 36.10
PPL Corp. 3O.O3
SBC Communications Inc. 39.00
Verlzon Communicatio~s 47.70
GM/kC Notes 4.75% 11/15/03 99.5025
GMAC Notes 4.50% 2/15/04 98.5580
GMAC Notes 4.50% 2/15/04 98.5950
Ealon Vance Inv Trust PA LTD Maturity A 10.17
Eaton Vane Muni Trust PA B 10.06
Prudential Govt Income Fd A 8.87
Prudential Muni Bond Fd - HI Income B 10.05
CD Discover Bank 6.60% 6/16/02 101.7896
CD Ledger Bank 5.00% 6/06/03 101.8864
CD Capilai One FSB 4.35% 8/22/03 101.3138
Command Money Market Funds 1.00
TOTAL
3/t S/I)2 VALUE 3/18/21)02
$27,279.60 36.40
$24,g32.76 37.00
$24,219.00 38.90
$29,097.00 47.62
$19,900.50 99.4225
$19,71 !.60 98.5480
$14,789.25 98.5860
$26,028.81 10.16
$52,028.49 10.06
$13,621 .gl 8.88
$10,493.25 10.05
$25,447.40 101.7775
$30,565.92 101.8822
$20,262.76 101.3114
$31,563.00 1.00
$369,941.24
The information conlained herein has been obtained from sources believed reliable but not
necessarily complete and cannot be guaranteed. This report is not the official record of your
account. Your Prudential Securities Client Statement is the official record of your account.
3/18~2 VALUE
$27,494.40
$25,604.00
$24,156.90
$29,048.20
$t9,884.50
$t9,709.80
$14,787.90
$26,003.22
$52,028.49
$13, 637.26
$10,493.25
$25,444.38
$30,564.66
$20,252.28
$31,563.00
$370,682.04
EL.
J
I--
0
REV-1510 EX+ (1-97) SCHEDULE G
INTER-VIVOS TRANSFERS &
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN MlSC, NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF
Charles W. Krout SS~/ 193-12-8282 03/16/2002
FILE NUMBER
21-02-0386
This schedule must be completed and filed if the answer to any of questions 1 throuqh 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDETHE NAMEOFTHETRANSFEREE. THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Ohio State Life Insurance 15,722.26 100.00~ 0.00 15,722.26
Company - Supplemental
Contract No. 00915266
issued 01/24/97.
Annuitant: Charles W.
Krout. Beneficiaries:
Charles W. Krout, Jr., son
of decedent, and Barbara H.
MacGee, daughter of
decedent.
TOTAL(Alsoenteronline7, Recapitulation) $ 15,722.26
(:If more space is needed, insert additional sheets of the same s~zel
CoDyrklht (c} 1996 form software only CPSysterns, Inc. Form REV-1510 EX lRev. 1-97)
Ohio State Life Insurance Company
'(~) P.O. Box 13487 · Kansas City, Missoud 64199-3487
June 1, 2002
James D. Bogar
One West Main Street
Shirmanstown, PA 17011
Reference: 21192173
Contract Number: 00915266
Annuitant: Charles Sr Krout
Dear Mr. Bogar:
This letter is in reference to the above mentioned Supplemental Contract.
This contract was issued on January 24, 1997. Payments commenced on January 24,
1997 also. Charles W. Krout Sr. was the owner, annuitant and payee. This
contract provided monthly payments in the amount of $299.68 for a guaranteed
period of ten years and the life of the annuitant. The principal amount, at the
date of issue, was $31,326.65. The value of the contract as of March 16,2002 was
$15,722.26.
We have searched our files by name and social security number and can find no
other contracts or policies on Charles W. Krout Sr.
If we could be of any further help please call (800)366-6615.
Sincerely,
Jonathan Martin
Claims Provider
R~-~S. EX +0-97) SCHEDULE H
FUNERAL EXPENSES &
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
Charles W. Krout SS~/ 193-12-8282 03/16/2002
FILE NUMBER
21-02-0386
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
Ao
2o
2
3
4
5
FUNERAL EXPENSES:
Musselman Funeral Home - Funeral expense
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
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
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Chuck Bricker, Auctioneer Commission re sale of personal
property
Dale L. Putt, Auctioneer - Commission re sale of button
collection
PA Department of Revenue - Estimated personal income tax
PSERS - Return of state retirement overpayment
RESERVES: Costs to conclude administration of Estate including
filing fee for PA Inheritance Tax Return, Inventory and First &
Total of Continuation Schedule(s)
payment
1,974.00
3,850.00
258.00
269.50
1,899.50
85.00
280.99
850.00
1,027.33
TOTAL (Also enter on line 9, Recapitulation) $ l0,494.32
(If more space is needed, insert additional sheets of the same size)
Cooyriclht lc) 1996 form software onlv CP°~ystems, Inc. Form REV-1511 EX (Rev. 1-97~
Estate of: Charles W. Krout
Soc Sec #: 193-12-8282
Date of Death: 03/16/2002
Item Description
Continuation of Schedule H-B7
(Other Administrative Costs)
Amount
Final Account; preparation of Personal and Fiduciary Income Tax
Returns
U.S. Treasury - Estimated personal income tax payment ·
U.S. Postal Service - Postage/transmittal to Ohio State Life
Insurance Co.
U.S. Postal Service - Certified mail
1,000.00
19.45
7.88
1,027.33
REV- 151Z EX + (1-97)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Charles W. Krout SS~; 193-12-8282 03/16/2002 21-02-0386
Include unreJmbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1
2
3
4
5
6
Belvedere Medical Corporation - Medical expense
Cumberland Crossings Monthly service fee
Fehl Awning Co. - Awning installation
GPU ENERGY Electric bill
Sprint Telephone bill
UGI - Gas bill
100
7O0
55
15
20
212
O0
00.
28
42
77
36
TOTAL (Also enter on line 10, Recapitulation) $ 1,103.83
(If more space is needed, insert additional sheets of the same size)
Copyright (c} 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97/
REV-1513 EX + (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
I N H ERITANCE T,~0( RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Charles W. Krout SS# 193-12-8282 03/16/2002 21-02-0386
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
3
II.
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.Z)]
Charles W. Krout, Jr.
507 First St.
P. O. Box 321
Summerdale, PA 17093
Son
Lenamae H. Krout
Barbara H. MacGee
352 Equus Drive
Camp Hill, PA 17011
Spouse
Daughter
One-half (1/2)
of rest,
residue and
remainder of
Estate
Predeceased
Charles W.
Krout, having
died 03/16/97
One-half (1/2)
of rest,
residue and
remainder of
Estate
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
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 13 OF REV 1500 COVER SHEET I$
0.00
(If more space is needed, insert additional sheets of the same size)
Co~3vric~ht (c'~ 2000 form software only The Lackner Group, [nc, Form REV-1513 EX {Rev. 9-00)
O~
CH~R~ ~. I~ROUT
I, CHARLES W. KROUT, of the Borough of Camp Hill,
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,
LENAMAE H. KROUT, provided she survives me by sixty (60) days.
SECOND: Should my wife, LENAMAE H. KROUT, 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,
CHARLES W. KROUT, JR., and BARBARA H. MacGEE, provided that should
any of my children predecease me, I give and bequeath such child's
share unto his or her issue per stirpes by representation, and if
there be a failure of same, then I give and bequeath such deceased
child's share to my surviving child as provided herein.
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 property,
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, subdivision,
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: I nominate and appoint my wife, LENAMAE H.
KROUT, 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 LENAMAE H. KROUT, I nominate and
appoint CHARLES W. KROUT, JR. and BARBARA H. MacGEE, Co-Executors
of this, my Last Will and Testament. I direct that my Executrix
or Executor, 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 ~ d ~ ~ ,
1992.
CHARLES W. KROUT
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
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
NO.
REV-1162 EX(11-96)
CD 001295
JAMES D BOGAR ESQUIRE
ONE WEST MAIN STREET
SHIREMANSTOWN, PA 17011
........ fold
ESTATE INFORMATION: SSN: 193-12-8282
FILE NUMBER: 2102-0386
DECEDENT NAME: KROUT CHARLES W
DATE OF PAYMENT: 06/14/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/1 6/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $8,139.66
REMARKS:
TOTAL AMOUNT PAID:
JAMES D BOGAR ESQUIRE
$8,139.66
SEAL
CHECK# 98
INITIALS' AC
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBUR$, PA 171Z8-0601
TAXES
COHHONWEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLO#ANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
JAHES D BOGAR ESQ
I W HAIN ST
SHIREHANSTOWN
PA 17011
DATE 07-22-2002
ESTATE OF KROUT
DATE OF DEATH 05-16-2002
FILE NUHBER 21 0Z-0586
COUNTY CUHBERLAHD
AC~~+ 101
Aeoun~ Reei~ed
CHARLES W
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THTS L'rNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS
REV-1547 EX AFP (01-02) NOTICE OF 'rNHER'rTANCE TAX APPRAZSEHENT, ALLOWANCE OR D'rSALLOWANCE OF DEDUCT'tONS AND ASSESSHENT OF TAX
ESTATE OF KROUT CHARLES W FILE NO. 21 02-0586 ACN 101 DATE 07-22-2002
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVAT'rON CONCERN'rNG FUTURE 'rNTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURH
1. Real Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~narship In~ares~ (Schedule C) ($)
4. Nor~gagas/No~as RacaAvable (Schedule D) (4)
5. Cash/Bank DeposA~s/HAsc. Personal Proper~¥ (Schedule E) (E)
6. Jointly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expanses/Ada. Cos~s/NAsc. Expanses (Schedule H) (9)
10. Deb~s/Hor*gage LAabAli~Aes/LAens (Schedule I) (10)
11. To,al Deductions
12. Ne~ Value of Tax Re~urn
.00
.00
.00
.00
62~8~0.00
1ZSz~$7.Z1
15~722.26
(8)
10,~9~.$Z
NOTE: To insure proper
cradi~ ~o your account,
submi~ ~he upper por~Aon
of ~hAs form wASh your
~ax payment.
15.
14.
NOTE:
Z01,999.~7
1,105.83
(11) 11.$98.15
(12) 190,~01.$2
Chari~abla/Governmen*al Bequests; Non-elected 911:5 Trus*s (Schedule J) (1:5)
Na~: Value of Es~m~a Subjec~ '1:o Tax
:Xf an assess.ent ~as issued previously, lines 14, 15 and/or 16, 17,
reflect figures that /nclude the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amoun~ of Line 14 a~ Spousal ra~a
16. Amoun~ of Line 14 ~axable a* LAneal/Class A ra~a
17. Amoun~ of LAne 14 a~ Sibling ra~e
18. Amoun~ of LAne 14 ~axabla a~ Collateral/Class B ra~a
19. PrAncApal Tax Due
TAX CREDZTS:
PAYHENT R~CE/PT D/SCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-)
06-1~-2002 CD001295 ~Z8.~O
.00
190,~01.$Z
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
18 and 19 Nlll
(15) .00 x O0 = .00
(16) 190,R01.$2 x 0~5= 8,568.06
(17) .00 X 12 = .00
(18) .00 x 15 : .00
(i9)= 8,568.06
ANOUNT PAID
8,139.66
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
8,568.06
.O0
.00
.00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
Charles W. Krout
3/16/2002
Will No. 21-02-0386
Admit. 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: ~/~ ~~~
Signature ~
James D. Bo Esquire
Name (Please type or print)
One West Main St.
Shiremanstown, PA 17011
Address
{717 } 737-8761
Tel. No.
Capacity:
__Personal Representative
(MAH:rmf/AM3)
X
__Counsel for personal
representative