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HomeMy WebLinkAbout02-0441 Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of also known as Elizabeth M. Brierley No. 21-02-44.1 , Deceased Social Security No. 191-16 -4232 Paula Yoder 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 r ix the Decedent, dated 06/14/2001 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 D 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: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumber land County, Pennsylvania with his/her last family orprincipalresidenceat 4837 E. Trind1e Road, Apt. 307, Hampden Township, Mechanicsburg, PA 17050 (list street, number, and municipality) Decedent, then ~years of age, died 04/14/2002 at Fairview Twp., York County, PA (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PAl All personal property (If not domiciled in PAl Personal property in Pennsylvania (If not domiciled in PAl Personal property in County Value of real estate in Pennsylvania 200,000.00 $ $ $ $ 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 a riate form to the undersi ned: Si nature Paula Yoder 605 Garrett Road, Di11sbur , PA 17019 /?-6/- ..s- Prepared by the Pennsylvania Bar Association Copyrlg ht (c) 1996 form software only CPSystems, Inc. Form RW-1 (1991) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumber land 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 repr sentative(s) of the Decedent, Petitioner(s) will well and truly administer the estat according to law. Sworn to or affirmed and subscribed before me this ~ day of MAY , -2.QQ.2... ~bY~~'h'~Lh~~'U4-r Fer the Register No. 21-02-441 Estate of Elizabeth M. Brierley Deceased Social Security No: 191-16 - 4232 Date of Death: 04/14/2002 AND NOW, MAY 3. ' 2002 ,in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters 09 Testamentary 0 Of Administration (c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate) are hereby granted to Paula Yoder in the above estate and that the instrument(s) dated 06/14/2001 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters. . . . . . . $ 235.00 ~ya !fLjh~~</ /1(.; 4-,'i Rister of Wills Short Certificate(s). $ 6.00 JCP Fee . $ 5.00 Attorney: James D. Bogar, Esquire I.D. No: PA 19475 Address: One West Main Street Shiremanstown, PA 17011 Telephone: 717/737-8761 Renunciation. $ Affidavits ( $ Extra Pages ( ) . $ 9.00 Codicil. . $ Inventory. $ Other. . $ TOTAL. $ 255.00 Form RW-1 (1991) Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Register of Wills of Cumberland County, Pennsylvania OATH OF SUBSCRIBING WITNESS Estate of Elizabeth M. Brierley No. 21-02-441. also known as , Deceased James D. Bogar Bonnie L. Williams (each) a subscribing witness to the D codicil(s) [Rl will(s) presented herewith, (each) being duly qualified according to law depose(s) and say(s) that she/ he/ they wast 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 D in the presence of each other D in the presence of the other subscribing witness(es). Sworn to or affirmed and subscribed before me this 3rd day of May, 2002 ~~~.(.uL: ,/~,.) '~ r Av~ James D. One West on St. Shiremanstown, PA 17011 (Address) :BmJnli d ~Mw? (Signature) Bonnie L. Williams One West Main St. Shiremanstown, PA 17011 (Address) Sworn to or affirmed and subscribed before me this 1st day of May 2002 Notarial Seal Joan E. BrotherS. Notary Public Shiremanstown BolO, Cumberland County My Commission Explrea Feb. 12,2006 Member, PennI'JIVanla AssocIation Of NolalIet NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of instrument(s) at time of notarization. ~ 1-. ~~ tary Public My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form tlRW-2 (1991) 21-02-441 LAST WILL AND TESTAMENT OF ELIZABETH M. BRIERLEY I, ELIZABETH M. BRIERLEY, of Mechanicsburg, 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 give and bequeath Five Thousand and NO/lOO ($5,000.00) Dollars to the ST. JOSEPH CATHOLIC CHURCH, of Mechanicsburg, Pennsylvania, in my name and for my memory, same to be used for general church purposes as ST. JOSEPH CATHOLIC CHURCH deems appropriate. SECOND: I give and bequeath Ten Thousand and NO/lOO ($lO,OOO.OO) Dollars to the REVEREND PATRICK A. DEVINE, of 329 Iron Street, Bloomsburg, Pennsylvania, provided, however, that should he predecease me, then to my niece, PAULA YODER, of 605 Garrett Road, Dillsburg, Pennsylvania. THIRD: 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, to my niece, PAULA YODER. Should my niece, PAULA YODER, predecease me, 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, to her husband, BARRY L. YODER, of 605 Garrett Road, Dillsburg, Pennsylvania. FIFTH: In addition to all powers granted to them by 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- ies, 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 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, o protect or improve any property held under my will, and for investment purposes. (I) To select retirement plan (pension stock ownership plan, or a mode of payment under any qualified plan, profit sharing plan, employee any other type of qualified plan) to the 2 extent the plan or the law permits them to any other rights which they may have under manner they consider advisable. SIXTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. SEVENTH: 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 se~estra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. EIGHTH: I nominate and appoint PAULA YODER, 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 PAULA YODER, I nominate and appoint BARRY L. YODER, Executor 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 seal to this, my Last will and Testament, this do so, and to exercise the plan, in whatever signed, sealed, my hand and Ii day of EAL) and declared by the above- named Testatrix as and for her Last will and Testament in our presence, who, at her request, in her presence and in the 3 " ," presence of each other, have hereunto subscribed our names as attesting witnesses. \" Address ~'J Address 4 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001352 DUPLICA TE JAMES D BOGAR ESQUIRE 1 W MAIN STREET SHIREMANSTOWN, PA 17011 -------- fold ESTATE INFORMATION: SSN: 191-16-4232 FILE NUMBER: 2102-0441 DECEDENT NAME: BRIERLEY ELIZABETH M DATE: OF PAYMENT: 06/28/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/14/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $29,108.89 I I I I I I I I TOTAL AMOUNT PAID: $29,108.89 REMARKS: PAULA YODER C/O JAMED D BOGAR ESQUIRE CHECK# 0095 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS tr CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Elizabeth M. Brierley Date of Death: April 14, 2002 will No. 21-02-044Ki 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 May 8, 2002: Name Address Paula Yoder 400 East Simpson Street Mechanicsburg, PA 17055 329 Iron Street Bloomsburg, PA 17815 605 Garrett Road Dillsburg, PA 17019 St. Joseph Catholic Church Rev. Patrick A. Devine Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: May 8, 2002 Bo a , Esquire One West MaI Street Shiremanstown, PA 17011 (717) 737-8761 Capacity: Personal Representative X Counsel for Personal Representative r'- c'""') G-. a:::: I ;~ {'J p .;-.-, II _~ - -- ",,....- -..,.,..-........ r N . c!- OFFICIAL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT /7-C/- -5- REV - 1500 EX + (6-00) CAPB HpRL EpJO CRAC KoTK ES C P o 0 R N R D E E S N T c o M P T U A T X A T I o N FILE NUMBER D E C E D E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME(LAST. FIRST, AND MIDDLEINITlAL) Brier1e Elizabeth M. DATE OF DEATH (MM-DO-YEAR) SOCIAL SECURITY NUMBER 191-16-4232 THIS RETURN MUST BE ALED IN DUPUCATEWlTH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER COUNTY CODe 21-02-044' YEAR NUMBER DATE OF BIRTH (MM-DD-YEAA) 1 3. (date of death . Remainder Return prlorto 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Sate Deposit Boxes X 1. Original Return 2. Supplemental Return 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) X 6. Decedent Died Testate 7. Decedent Maintained a LIving Trust (Attach copy of Will) (Attach copy of Trust) D 9. UtlgatlonProceeds Received 010. Spousal Poverty Credit D 11. Election to tax under Sec. 9113(A) (date of death between 12-31-91 and 1-1-95) (AttaCh Sch 0) THIS SECTION MUSTBECOMPLETED;AUCORRESPONDENCE & CONFIDENTIAL;TAX, INFOAMATIONSHOULD BE DIRECTEn;TOi; NAME COMPLETE MAILING ADDRESS James D. Bo ar Es uire FIRM NAME (If Applicable) One West Main Street Shiremanstown, PA 17011 TELEPHONE NUMBER R E C A P I T U L A T I o N -8 6 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D 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 II (10) 11. Total Deductions (total lines 9 & 10) 12. Net Value of Estate (line 8 minus line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus line 13) (8) 217,920.33 (11) 8.647.41 (12) 209,272.92 (13) 5,000.00 (14) 204,272,92 (1) (2) (3) None None: None OFFICiAL USE ONLY i', ( ~- (4) (5) None 217,920.33 i") (6) None None 8,647.41 None SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, or transfers under Sec. 9116{aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount ot Line 14 taxable at collateral rate 19. Tax Due 20. W'cHEi(;K:HEillEiJio:; >;> BESUR x .0 0 (15) 0.00 0.00 X ,0 45 (16) 0.00 X .12 (17) 0.00 204,272.92 X .15 (18) 30,640.94 (19) 30,640.94 REQUESTING A REFUND OF AN OVERPAYlilElllT; o ANSWER ALL QUESTIONS ON REVERSE SlOE AND TO RECHECK MATH < < Copyright (c) 2000 form software only The Lackner Group. Inc. Form REV-1500 EX (Rev. 6-00) 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 S + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT i~,,~~;~,::~~~:~:~~~~,~+~::~t~~~~m~~' . Decedent's Complete Address: STREET ADDRESS 4837 E. Trind1e Road CITY Mechanicsbur STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 1,532.05 Total Credits ( A + B + C) (2) 3. InterestIPenalty if applicable D. Interest E. Penalty PLEASE ANSWE~~~'+HE~~~tLo~INci:~J'~~+IONS BY~tiCIN~ AN 1. "Xli Did decedent make a transfer and: 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. 30,640.94 1,532.05 0.00 0.00 29,108.89 0.00 29,108.89 Yes No ~~ D D D ~ ~ ~ Under penalties of perjury, I declare that I ha....e examined this return.lnclu..Jlng accompanyIng schedules and statements, and to the best of my knowledge and belief, It is true. correct and complete, Declaration of pre parer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATUR ERSON RESPONSIBLE FOR FILING RETURN Paula Yoder 605 Garrett Road -------------------------------------------_.-------- Di11sbur , PA 17019 James D. Bogar Esquire One West Main Street ------------------.---------------------------.------ Shiremanstown, PA 17011 DATE 06/27/2002 DATE 06/27 /2002 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) (In 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 exemct a transfer to a surviving spouse from tax. and the statutory requirements for disclosure of assets and tiling 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 ,5. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to orfor 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(aX11]. 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(aX1.3)j. 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. Copyright (cl 2000 form software only The Lackner Group. Inc. Form REV-1SQQ EX (Rev. 6-00} REV-4lVi EX+ (9-00) '*' SAFE DEPOSIT BOX INVENTORY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OEPT 280601 HARRISBURG, PA 17128-0601 Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE FILE NUMBER SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER 21-02-0440 191-16-4232 DATE OF DEATH 04/14/2002 DECEDENT'S NAME (lAST, FIRST, MIDDLE) Brierley, Elizabeth M. ADDRESS OF DECEDENT (STREET) 4837 East Trindle Road, Apt. (CITY) (STATE) 307, Mechanicsburg, PA 17050 NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) James D. Bogar, Esquire (CITY) 17011 (STATE) (STREET NAME) One West Main St., Shiremanstown, PA NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a, (NAME) (RELATIONSHIP) Paula Yoder Niece (STREET NAME) (CITY) (STATE) 605 Garrett Road, Dillsburq, PA 17019 b. (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) c. (NAME) (RELATIONSHIP) (STREET NAMEI (CITY) (STATE) NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) Waypoint Bank {STREET NAME-! 3556 Old Gett sbur Road earn Hill I NAME OF PERSON MAKING LAST ENTRY ;>,,,,l.k ,\'ut.:t. ;:lo 1\ PA (CITY) 17011 (STATE) DATE AND TIME OF lAST ENTRY ., \ L'tl \:2. TITLE UNDER WHICH BOX IS REQUESTED ~b :u<.l.-<l/l.<. ,,\,.I?l"J{I'("~ DATE OF CONTRACT TO RENT BOX NUMBER OF BOX '( \l ,l"l1 liD NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. (NAMEi ,=-l.) ILll<b., II-l l1.~<e.1 (STREET ADDRESS) \T "\,<j -:, 1 ;:;,,,,-t \,'"l""ier: i4l ~\-j+ (CITY) (STATE) '~Ii.:..;M' .,u.;..\-.-. ik.. NAME AND TITLE OF EMPLOYE AKING THE INVENTORY b. (NAME) r.~ I..-~",&v (STREET ADDRESS) e,.,c) G;"'rt<?~ ;~~( (CITY) (STATE) Ck. s07 (ZIP COOE) rl\.."'I :se WAS A WILL IN THE BOX? DYES KJ NO If yes, a. Date of will: b. Name and address of personal representative, if named in the will (NAME) (STREET NAME) (CITY) (STATE) c. Name and address of attorney, if any (NAME) (STREET NM.1EI (CITY) (STATE) (ZIP CODE) (ZIP CODE) (ZIP CODE) (ZIP CODE) (ZIP CODE) (ZIP CODE) (ZIP CODE) ,lOll (ZIP CODE) (ZIP COOE) (1) (2) (3) (4) (5) (6) (7) (8) ITEM NO. I, 1 '; "'{. " SAFE DEPOSIT BOX INVENTORY Page INSTRUCTIONS of Cash: Report total only. Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock. Obligations of U,S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on death, etc. Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. All other contents. ITEM OESCRIPTlON IJ.a,....,,\ <;),. :..v. C",y .""~ A ,~ ~}.oo. o'i"C<'>cl\\t.q ;S 7)'""""", '. ..1 O"-'iG'O-'-""t1 F,~.,,,,<o o ,,- C<"O I )...~ ~~" ,~ .~f'i"-""'''"}C 9,c.o<"" , j ca..-h.. G,l.,J.. (l.J...,..dJ c. " " '. ,. " ~\". n.' , ...h'~l~u'.- ."""J" .l.<ot l!., ~l4.-1 "'-u C 11 ," ~ n C <;j' t _v ., . I CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS CORRECT AND COMPLE.TE TO THE BEST OF MY KNOWLEDGE AND BELIEF. SI~'7UREl, D ffl..liJA- PRINT NA~E ( James D. Ba,gir PERSc!'~~EEEIVING COPY,2F SAFE D~IT BOX INVEN lORY: , SIGNATUf' ./ .'/' 1/ ;, ) TV..o.~ V fin PRINT N'AME AND CHECK APfROP lATE BOX BELOW. Paula Yoder''--' PRINT TITLE Attorney for Estate of Elizabeth M. Brierley DATE 05/17/2002 CHECK APPROPRIATE aox ~ Executor(trix] 0 Administrator(trix} o Estate Representative 0 Jomt owner of safe deposit box NOTE: Attach additional 8'/,' x 11" sheet(s) if necessary or use duplicates of this page of form. REV-1S0B EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Elizabeth M. Brierley SS# 191-16-4232 04/14/2002 21-02-0440 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 DESCRIPTION Blue Ridge Cable Technologies - Refund VALUE AT DATE OF DEATH 19.90 2 PA Employees Benefit Trust Fund - Death benefit 374.79 3 Waypoint Bank - Checking Account No. 4100009480, date of death balance $6,028.12, accrued interest $0.99 6,029.11 4 Waypoint Bank - Certificate Account No. 500011169, date of death balance $75,000.00, accrued interest $193.66 75,193.66 5 Waypoint Bank - Certificate Account No. 500012488, date of death balance $20,000.00, accrued interest $12.39 20,012.39 6 Waypoint Bank - Checking Account No. 500064787, date of death balance $6,018.76, accrued interest $0.18 6,018.94 7 Waypoint Bank - Certificate Account No. 555311070, date of death balance $10,000.00, accrued interest $13.32 10,013.32 8 Waypoint Bank - Certificate Account No. 569002041, date of death balance $100,000.00, accrued interest $258.22 100,258.22 TOTAL (Also enter on line 5, Recapitulation) $ 217,920.33 (If more space is needed, insert additional sheets of the same size) Cocyright (cl 1996 form software only CPSystems.lnc. Form REV-15Qa EX (Rev. 1-97) 05/08/2002 JAMES BOGAR ONE WEST MAIN ST SHIRESMANTOWN PA 17011 ~l WayJ:tqi!lt LOOK FOR US. WE'LL GET YOU THERE. The information which you requested on the account(s) of ELIZABETH BRIERLEY (Social Security Number 191-16-4232) is/are as follows: Account Number Class of Account 4100009480 CHECKING 10/30/00 6028.12 .99 6029.11 Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership SOLE Name of Joint Owner, if any Date Ownership Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Information Requested 500011169 500012488 500064787 555311070 569002041 CERTIFICATE CERTIFICATE CHECKING CERTIFICATE CERTIFICATE 02/05/99 11117/99 09/13/99 06/06/97 08/13/97 75000.00 20000.00 6018.76 10000.00 100000.00 193.66 12.39 .18 13.32 258.22 75193.66 20012.39 6018.94 10013.32 100258.22 SOLE SOLE SOLE JTO/DECD JTO/DECD JOSEPH JOSEPH BRIERLEY BRJERLEY 06/06/97 08/13/97 PLEASE COMPLETE W-9 Sincerely, r;t;;itv/ '(jAVIN'; KATHY #OUN(& SENIOR SERVICES REP. PO. 80x 1711. HARRISBURG. PENNSYLVANIA 17105-1711 Toll Free 1-866-WAYPOINT (1-866-929-7646) . IN YORK AREA 717/815-4500 . www.waypointbank.com REV-1S11 EX t (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Elizabeth M. Brierley SSff 191-16-4232 04/14/2002 FILE NUMBER 21-02-0440 Debts 01 decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Myers Funeral Home - Funeral bill 2,891.00 2 Scotties Beef & Reef - Funeral meal 276.41 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s} Social Security Number(s) I EIN Number of Personal Representative{s) Street Address City State Zip - Year{s) Commission Paid: 2. Attorney's Fees James D. Bogar Esquire 4,375.00 3. Family Exemption: (It decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip - Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 255.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 RESERVES: Costs to conclude administration of Estate including 850.00 filing fee for PA Inheritance Tax Return, Inventory and First & Final Account; preparation of Personal and Fiduciary Income Tax Returns TOTAL (Also enter on line 9, Recapitulation) $ 8,647.41 (If more space is needed, insert additional sheets of the same size) CopyrIght {c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) REV-1513 EX.. (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elizabeth M. Brierlev NUMBER I. SCHEDULE J BENEFICIARIES SSf! 191-16.4232 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [fncludeoutright spousal distributIons. and transfers under Sec. 9116(aXl.Z)] Patrick A. Devine 329 Iron Street Bloomsburg, PA 17815 None FILE NUMBER 21-02-0440 AMOUNT OR SHARE OF ESTATE Specific bequest of 10,000.00 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 II. NON- TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 2 Paula Yoder 605 Garrett Road Dillsburg, PA 17019 Niece 5,000.00 5,000.00 TOTAL OF PART 11- 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) ::::coyright Ie! 2COO form software only The Lackner Group. Inc. 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS St. Joseph Catholic Church - Specific bequest Form REV-1513 EX ,:Rell. 9-0C1 \~, ~ ~ ~ _.~ LAST WILL AND TESTAMENT OF ELIZABETH M. BRIERLEY I, ELIZABETH M. BRIERLEY, of Mechanicsburg, 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 give and bequeath Five Thousand and NO/lOO ($5,000.00) Dollars to the ST. JOSEPH CATHOLIC CHURCH, of Mechanicsburg, Pennsylvania, in my name and for my memory, same to be used for general church purposes as ST. JOSEPH CATHOLIC CHURCH deems appropriate. SECOND: I give and bequeath Ten Thousand and NO/lOO ($10,000.00) Dollars to the REVEREND PATRICK A. DEVINE, of 329 Iron Street, Bloomsburg, Pennsylvania, provided, however, that should he predecease me, then to my niece, PAULA YODER, of 605 Garrett Road, Dillsburg, Pennsylvania. THIRD: 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, to my niece, PAULA YODER. Should my niece, PAULA YODER, predecease me, 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, to her husband, BARRY L. YODER, of 605 Garrett Road, Dillsburg, Pennsylvania. FIFTH: In addition to all powers granted to them by 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: CR ~ ~ ,J " ( \,~ (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. (e) 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- ies, 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, o protect or improve any property held under my will, and for ~- investment purposes. (I) To select retirement plan (pension stock ownership plan, or a mode of payment under any qualified plan, profit sharing plan, employee any other type of qualified plan) to the 2 extent the plan or the law permits them to any other rights which they may have under manner they consider advisable. SIXTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this will, shall be paid out of the principal of my residuary estate. SEVENTH: 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. EIGHTH: I nominate and appoint PAULA YODER, 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 PAULA YODER, I nominate and appoint BARRY L. YODER, Executor 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 seal to this, my Last will and Testament, this ,:J~ ~ do so, and to exercise the plan, in whatever my hand /1- day and of Signed, sealed, SEAL) and declared by the above- named Testatrix as and for her Last will and Testament in our presence, who, at her request, in her presence and in the 3 , . presence of each other, have hereunto subscribed our names as attesting witnesses. Address ~1)/1U d: LL~! (1 HI- ) Address 4 Register of Wills of CUMBERLAND County, Pennsylvania INVENTORY Estate of Elizabeth M. Brierley No. 21- 02 - 044. also known as Date of Death 04/14/2002 ,Deceased Social Security No. 191-16 -4232 Paula Yoder, 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 James D. Bogar Esquire Attorney: I.D. No.: 19475 Address: One West Main Street Shiremanstown, PA 17011 Telephone: 717/737-8761 Personal Representative f) " ~ S;go",re I~~ Paula Yoder Signature: Address: 605 Garrett Road Di11sburg, PA 17019 Telephone: 717/432-2357 Dated: 06/27/2002 Description Value .....-. .... ,.; j~~' (See continuation page(s) attached) (Attach additional sheets if necessary) Total: 218,020.33 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 C:ooyright (cI 1996 form software only CPSystems. Inc. Form ilRW-7 (1992) Estate of: Date of Death: County: INVENTORY Elizabeth M. Brierley 04/14/2002 Cumberland CASH: Blue Ridge Cable Technologies - Refund 19.90 County of York - Burial benefit (not subject to PA inheritance tax) 100.00 PA Employees Benefit Trust Fund - Death benefit 374.79 Waypoint Bank - Checking Account No. 4100009480, date of death balance $6,028.12, accrued interest $0.99 6,029.11 Waypoint Bank - Certificate Account No. 500011169, date of death balance $75,000.00, accrued interest $193.66 75,193.66 Waypoint Bank - Certificate Account No. 500012488, date of death balance $20,000.00, accrued interest $12.39 20,012.39 Waypoint Bank - Checking Account No. 500064787, date of death balance $6,018.76, accrued interest $0.18 6,018.94 Waypoint Bank - Certificate Account No. 555311070, date of death balance $10,000.00, accrued interest $13.32 10,013.32 Waypoint Bank - Certificate Account No. 569002041, date of death balance $100,000.00, accrued interest $258.22 100,258.22 TOTAL RECEIPTS OF PRINCIPAL.... . . . . . . . . . . . 218,020.33 218,020.33 ---------------- ---------------- Cly/ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Elizabeth M. Brierley Date of Death: l\pril14. 2002 wi 11 No. 21-02-0441 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: 1. 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 XX 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 XX 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. ~L?~ S gnature James D. Bogar, Esquire Name (Please, type or print) One West Maln St. Shiremanstown, FA 17011 Address Da t e: October 1, 2002 (717) 737-8761 Te 1. No. Capacity: Personal Representative x Counsel for personal representative (MAH:rmf/AM3) 1";7-6/- ~-- ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HA~!RISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX -'l C.': , DATE ESTATE OF DATE OF DEATH -.( FILE NUMBER j COUNTY ACN 08-12-2002 BRIERLEY 04-14-2002 21 02-0441 CUMBERLAND 101 JAMES D BOGAR ESQ 1 W MAIN ST SHIREMANSTOWN *' REV-15~7 U AFP IIl-D2) ELIZABETH M I PA 170,U 1,-;'\ Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i54-j-iX--AFi'--foY':ozY-NoYicE--oF-YNHEifiTANcE-YA'x-APPR1risEMiNT~--Ai:.i-OWANCE-OR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BRIERLEY ELIZABETH M FILE NO. 21 02-0441 ACN 101 DATE 08-12-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due .00 X 00 = .00 .00 X 045 = .00 .00 X 12 = .00 204,272.92 X 15 = 30.640.94 (9)= 30,640.94 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 217 . 920.33 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) nO) 8.647.41 .00 NOTE: To insure proper credit to your account, subllit the upper portion of this form with your tax paYllent. 217 ,920.33 Ul) (2) (13) (14) 8.647 41 209,272.92 5,000.00 204,272.92 TAX CREDITS: ,,~...~~. . l+} AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) PAYMENT MUST BE MADE BY 01-14-2003*. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 30,640.94 INTEREST AND PEN. .00 TOTAL DUE 30,640.94 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) \,/"?~' b/-6- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-li07 EX AFP <01-02) 'j :' DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-12-2002 BRIERLEY 04-14-2002 21 02-0441 CUMBERLAND 101 ELIZABETH M . /1 JAMES D BOGAR ESQ 1 W MAIN ST SHIREMANSTOWN PAi,.17011 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-y=i6Cfj-ix-AFP--("OY:ozY------...-iNifiiiTANC'E-TAX-ST'AiEMENT-OF-ACCouiii--...---------------- ----- ESTATE OF BRIERLEY ELIZABETH M FILE NO.21 02-0441 ACN 101 DATE 08-12-2002 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: 08-12-2002 PR I NCI PAL TAX DUE: ................................................................................................................................................................................. .......................................... 30,640.94 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-28-2002 CD001352 1,532.05 29,108.89 TOTAL TAX CREDIT 30,640.94 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 It IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl. YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l