HomeMy WebLinkAbout02-0551PETITION FOR PROBATE & GRANT OF LETTERS
Estateof_ FLORENCE~A~Y ~ No. 21-02- Jf ~
also kd6lvn as FLORENCE To: Register of Wills for the
c R~ JAY deceased. County of Cumberland
Soaal Security No. 185-28-9882 Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioner, who is 18 years of age or older and the Executrix named in the Last Will of the above
decedent dated Mav 26 1987, and codicils dated none 19_ The Executrix named none
died .Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or
principal residence at 770 South Hanover Street Carlisle Borough
Decedent, then 89 years of age, died Mav 17 2002, at _ Chanel Pointe
at Carlisle
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
~.,..,,.,,.,e~e....
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property $240.000.00
(If not domiciled in PA) Personal property in PA $
(If not domiciled in PA) Personal property in County $
Value of real estate in Pennsylvania, situated as follows: $
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss
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 of
the above decedent, petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed a
before me this 7th _day of /ly,v~
June, 2002. Priscilla J. suer
C LEWIS ~ Register'
717-292-1523
No. 21-02- 55 I
~c~~R~
Estate of F~QRENCE $. TAY a/k/a
FLORENCE ~ JAY ,deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, ~ TrtniF t 1 .2002, in consideration of the Petition on the reverse
side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
May 26 1987 described therein be admitted to probate and filed of record as the
Last Will of Florence R_ Jav a/k/a Florence Ricker Jav ;and Letters Testamentary are
hereby granted to Priscilla J. Lauer
"TY.t~-tR.CIt~ 171 5 YY3A (~ U J'Y.fn'~+e~ d ~LIl[~(~W_
C ANTIS Register of Wills ~ Q
IRWIN McKNIGHT & H HES
FEES e''~!~-'V 3.C-
Probate, Letters, Etc........ $ 270.00 Ro er B. I i t Es uire 06282
Short Certificates(-3- ) .... $ 9.00 ATTORN ( p. Ct. I.D. No.)
Renunciation(s) ........... $
JCp . . .................. $ 5.00 60 West Pomfret SC.. Carlisle PA 17013
Other Will Pages (-1-) .... $ 3.00 ADDRESS
TOTAL: .... $ 287.00
Filed ..... 6-1 1-02, , , , , , , , , , , , ,,,, 717-249-2353
called atty 6-11-02 PHONE
EV )/HL
t s roar v rha- ~c Ir `ormarion here given is coneal~~ copied trom an original celrificare of death duly Aled with me as
I o 'd R,g;isu 1 l he ollr;urll cernficare will be faward~d n the k.lm Vital Records Office fa permanent filing.
WARNING: It is illegal to duplicate this L:opy by photostat or photograph.
Ic: 6,r [his ccrrificuc, $LOU
__~ 8 19~~0
n L,.
Local Regis[rar
MAY 21 2U02
ua~e
COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS
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I, FLORENCE RICKER JAY, of 101 Pine Road, Mount Holly
Springs, Cumberland County, Pennsylvania 17065, do hereby make,
publish and declare this to be my last will and testament, hereby
revoking all wills heretofore made by me.
1. I direct my personal representative to pay all of my
debts, funeral and administrative expenses as soon as convenient
after my decease.
2. I authorize and empower my personal representative to
sell any realty and/or personalty owned by me at my death and not
specifically devised or bequeathed herein, at either public or
private sale or sales and to give good and sufficient deeds
and/or bills of sale therefor, in fee simple, as I could do if
living. My representative is authorized and empowered to engage
in any business in which I may be engaged at my death, for such
period of time after my death as seems expedient to said
representative.
3. I give, devise and bequeath all of my estate of whatever
nature and wherever situate to my children, share and share
alike, the child or children of any deceased child taking the
share their parent would have taken if living.
4. I nominate and appoint Priscilla L. Lauer, or if she
cannot or does not serve, Daniel G. Jay, to be the personal
representative of my estate, to serve without bond.
5. I suggest that my personal representative retain the
services of Irwin, Irwin & McKnight, Carlisle, Pennsylvania in
the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this 2,` ~ day of May, 1987.
~E RICKER )
Signed, sealed, published and declared by .the above-named
person as and for a last will and testament, in our presence, who
at said person's request, in said person's presence and in the
presence of each other have hereunto set our names as subscribing
witnesses.
~~~~--C1~.i1Ls1kLl
~.s3a ~ L~i~.im~m-,
CERTIFICATION OF NOTICE UNDER RULE 5 6(al
Name of Decedent: FLORENCE KICKER JAY
Date of Death: MAY 17 2002
Estate No.: 21-02-0551
To the Register:
1 certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on June 24. 2002 .
Name
Address
Priscilla J. Lauer 1251 Che Orchard Road Dover PA 17315
Daniel G. Jav 2117 Suburban Greens Drive Timonium MD 21093
Martha Ann Forrestor P.O. Box 1768 Waldron AR 72958
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none .
Date: 06/24/02
C~_
Signature
IRWIN, MdKN.[G T & HUGHES
Name Roeer B Irwin Esuuire
Address 60 West Pomfret Street
Carlisle PA 17013
Telephone l7l~ 249-2353
CapaCtty:
Personal Representative
X Counsel for Personal Representative
- rI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1]126-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 001519
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
-------- role
ESTATE INFORMATION: ssrv: 1as-za-saaz
FILE NUMBER: 2102-0551
DECEDENT NAME: JAY FLORENCE BICKER
DATE OF PAYMENT: 08/13/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 05/17/2002
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ $10,210.53
REV-1182 EXI11-961
TOTAL AMOUNT PAID:
REMARKS: ROGER B IRWIN ESQUIRE
CHECK#18814
INITIALS: CW
SEAL RECEIVED BY:
510,210.53
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
~.
COMMONWEALTH OF PENNSYLVANIA ~
COUNTY OF CUMBERLAND I ~'
Priscilla J. Lauer _
being duly sworn _. according to law, deposes and says that she is the Personal _ ___
Representative _ __ of the Estate of Florence Ricker Jay
late of __the Borough of Carlisle
--- - --, Cumberland County, Pa., deceased and that the
within is an inventor made b Priscilla J. Lauer ., the said P
y y__ _ ___ _ _ Personal Re resentative
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of deceden}'s death,
Sworn and su 'bed before me,
_~ ~1 ~k _
s 12t da August, 2002 Priscilla Lauer, Pe s~Onal Representative
r 1251 Cherry Orchard Road
U ~ Notarial S I
Jacqueline L. Drawbaug , otery Public
Carlisle Boro, Cumbe d County
My Commission Espires Aug. 14, 20113
Member, PetmeyNania AesodegOn tff Notaries
Date of Death _ 17_
Day __ _.__
Dover, PA 17315
Address
OS ___ 2002
Mon}h Ysar
INSTRUCTIONS
I. An inventory must be filed within three mon}hs after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of addi#ional aisets. -
3. Additional sheets may be attached as to personalty or realty
4. $ee Ar}iele IV, Fiduciaries Act of 1949. -
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Inventory of the real and personal estate of
FLORENCE RICKER JAY deceased
1. 6,335.501 Shares Fidelity Devonshire Trust. 70,387 42
2. 57,026 Shares Kemper Government Securities. 8,667 95
3. PNC Bank, N.A. - Checking Account 54,891 80
4. Fidelity Investments - Account IIX47-063894 Cash Reserves. 1122,019 00
TOTAL. j 255,966 f 17
REV-1S00EX +(6-00)
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
C'-
OFFICIAL USE ONLY
/7- 69-'/
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 MIDDLE INITIAL)
Ja Florence Ricker
DATE OF DEATH (MM-DD-YEAR)
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
185-78-9882
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
21-02-0551
NUMBER
REGISTER OF WILLS
SOCIALS C RITYNUM
X ,. Original Return
4. Limited Estate
X 6. Decedent Died Testate
(Attach copy of Will)
o 9, Litigation Proceeds Received
2. Supplemental Return
4a, Future Interest Compromise (date of death after 12-12-82)
7. Decedent MaintaIned a Living Trust
(AttaCh copy of Trust)
o 1 D. Spousal Poverty Credit
(date of death between 12-31-91 and 1-1-95)
o
o
3 date of death
. Remainder Return prIor to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
1,. Election to tax under Sec. 9113(A)
(AttaCh Sch 0)
Il'_I~
NAME
Ro er B. Irwin Es
FIRM NAME(lf Applicable)
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
R
E
C
A
P
I
T
U
L
A
T
I
o
N
9-2353
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule 8)
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)
o 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) (1D)
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 Sub'ect to Tax (Line 12 minus Line 13)
(1)
(2)
(3)
None
79,055.37
None
,_~_ OFFICIAL USE ONLY
(8) 255,966.17
(11) 17.123.28
(12) 238,842.89
(13)
(14) 238,842.89
(15)
(16)
(17)
(18)
(19)
0.00
10,747.93
0.00
0.00
10,747.93
(4)
(5)
None
176,910.80
(6)
None
None
15,697.83
1,425.45
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 238,842 . 89
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
x
X
X
X
.0 0
.045
.12
.15
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
770 South Hanover Street
CITY I STATE I ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
10,747.93
0.00
537.40
Total Credos ( A + B + C) (2)
537.40
3. InterestIPenaJty if applicable
D. Interest
E. Penalty
TolallnleresVPenalty ( D + E I (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. (s)
A. Enter the interest on the tax due. (SA)
B. Enter the lolal of Line S + SA This is the BALANCE DUE. (5B)
Make Check Payable 10: REGISTER OF WILLS, AGENT
0.00
0.00
10,210.53
0.00
10,210.53
;'~~~~ii!'~~~WER THE:~~~Lo~IN~' Q~E~TI~NS8Y'~LACI:~G!~N'
1.
!!i:iii:::;
,c.""..,
"X"
!i~!i!~~i~!~~~;~:~~!~ij~~~:i~~~~!~i::;;:"
Yes No
~~
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 fo( 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.
o
o
o
IT]
IT]
IT]
Under penalties of perjury, r declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief, il is true,
correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN
<J
rt.0J
SIGNATURE OF PREPA
Priscilla J. Lauer
_ _ }:??~_ _~I:".r:r:Y_ _c>r:?!'_":r:<1_. _ _. _ _ _ _ _ _ _ _ _ _ _ _.. _ _ _ _ _ _ __
Dover, PA 17315
IRWIN McKNIGHT & HUGHES
60 West Pomfret Street
- - C~~ ii ~i;'-,- - PA- - - i i6i3 - - - - - - - - - - - - - - - - - - - - - - - - - --
DATE
!l'(t'-/c1L
DATE
For dates of 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 [72 P.S, 9116 (a) (1.1) (il),
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) Oi)]. 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 PS 9116(0)(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(aX1.3)]. 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.
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
REV-1503 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECeDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
FILE NUMBER
Florence Ricker Jay
SSII 185-78-9882
05/17/2002
21-02-0551
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION VALUE AT DATE
NUMBER UNIT VALUE OF DEATH
1 6,335.501 shares Fidelity Devonshire Trust 11.11 70,387.42
2 57,026 shares Kemper Government Securities .152 8,667.95
TOTAL (Also enter on line 2, Recapitulation) 79,055.37
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1503 EX (Re,. 1-97)
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Florence Ricker Jay SS# 185-78-9882 05/17/2002 21-02-0551
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
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
DESCRIPTION
PNC Bank NA - checking account
VALUE AT DATE
OF DEATH
54,891. 80
2
Fidelity Investments - account #X47-063894 cash reserves
122,019.00
TOTAL (Also enler on line 5, Recapitulation) $ 176,910.80
(If more space is needed, insert additional sheets of the same size)
Copyrlght(c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
REV-1511 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETPIX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Florence Ricker Jay
SSIf 185-78-9882
05/17/2002
FILE NUMBER
21-02-0551
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1
FUNERAL EXPENSES,
Hollinger Funeral Home
6,017.00
B.
ADMINISTRATIVE COSTS,
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I E1N Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees IRWIN McKNIGHT & HUGHES
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
9,200.00
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Register of Wills
287.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Cumberland Law Journal - estate notice publication
75.00
2
Register of Wills - filing fee
25.00
3
The Sentinel - Legal - estate notice publication
93.83
TOTAL (Also enter on line 9, Recapitulation) S 15,697.83
(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-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETAX RETURN
RESIDENT DECEDENT
ESTATE OF
Florence Ricker Jay
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
SS{I 185-78-9882
05/17/2002
FILE NUMBER
21-02-0551
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Chapel Pointe at Carlisle
AMOUNT
1,425.45
TOTAL (Also enter on line 10, Recapitulation) S 1,425.45
(If more space is needed, insert additional sheets of the same sjze)
CopyrIght (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rell. t-91)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Florence Ricker Jay SSff 185-78-9882
05/17/2002
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
1 Martha Ann Forrester
P.O. Box 1768
Waldron, AR 72958
2
Daniel G. Jay
2117 Suburban
Timonium, MD
Greens Drive
21093
3
Priscilla J. Lauer
1251 Cherry Orchard Road
Dover, PA 17315
RELATIONSHIP TO DEC~QENT
Do Not List Trust.e(s)
Daughter
Son
Daughter
FILE NUMBER
21-02-0551
AMOUNT OR ~HARE
OF ESTATE
1/3 remainder
1/3 Remainder
1/3 remainder
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
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)
Copyright (c) 2000 form software only The Lackner Group, Inc.
0.00
Form REV-1513 EX (Rev. 9-00)
last Jiil! aub ~~$lantrn!
I, FLORENCE RICKER JAY, of 101 Pine Road, Mount
Springs, Cumberland County, Pennsylvania 17065, do hereby
publish and declare this to be my last will and testament,
revoking all wills heretofore made by me.
1. I direct my personal representative to pay all of my
debts, funeral and administrative expenses as soon as convenient
after my decease.
Holly
make,
hereby
2. I authorize and empower my personal representative to
sell any realty and/or personalty owned by me at my death and not
specifically devised or bequeathed herein, at either public or
private sale or sales and to give good and sufficient deeds
and/or bills of sale therefor, in fee simple, as I could do if
living. My representative is authorized and empowered to engage
in any business in which I may be engaged at my death, for such
period of time after my death as seems expedient to said
representative.
3. I give, devise and bequeath all of my
nature and wherever situate to my children,
alike, the child or children of any deceased
share their parent would have taken if living.
4. I nominate and appoint Priscilla L. Lauer,
cannot or does not serve, Dan i e 1 G. Jay, to be the
representative of my estate, to serve without bond.
estate
share
child
of whatever
and share
taking the
or if she
personal
5. I suggest that my personal
services of Irwin, Irwin & McKnight,
the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
th i s 2' r!! day of May, 1987.
representative retain the
Carlisle, Pennsylvania in
''1.; /;-'. .~I
:;c, fj1.i/)'/.-<-L i~~< h> ft~[ )
FLORENCE RICKER JA: U
Signed, sealed, published and declared by the above-named
person as and for a last will and testament, in our presence, who
at said person's request, in said person's presence and in the
presence of each other have hereunto set our names as subscribing
witnesses.
~j'I/';'Jc" (;r!x:f.J~/)/?~
ACKNOWLEDGEMENT .~ AffIDAVIT
WE, FLORENCE RICKER JAY, BETZI A. MORRISON and SHARON L.
SCHWALM, the testatrix and witnesses respectively, whose names
are signed to the foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that the
testatrix signed and executed the instrument as her Last Will
and that she had signed willingly, and that she executed it as
her free and voluntary act for the purpose herein expressed, and
that each of the witnesses, in their presence and hearing of the
testatrix, signed the Will as a witness and that to the best of
their knowledge the testatrix was, at that time, eighteen years
of age or older, of sound mind and under no constraint or
undue influence.
]-:it?-i/H~<- /2;;ctla1.. . ..~ckf-
FLORENCE RICKER ~ ()
L "
.. ./-.,
Z . MD S N
, ~/Z 4 /
" Mt"~ '( 'f~'Q1(Mifl/~
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
55.
Subscribed, sworn to and acknowledged before me by
FLORENCE RICKER JAY, the testatrix, and subscribed and sworn
to before me by BETZI A. MORRISON and SHARON L. SCHWALM,
witnesses, th i s 2 (, ~day of May, 1987.
/'1. I?
iCe .' (S. c;;i:!:Li-,-
i'ROGtJ::N. NOTAl' PUI~C . .
CARUSLE IORG, CUIISERlAND COUNTY
MY COMMISS:OIl ExmES ocr. 3. 1988
.Fideli;' ~ Investments'
June 26, 2002
~~~~UW[~
JUL 0 1 2002
IRWIN MCKNIGHT & HUGHES
ATTN: ROGER B IRWIN
60 WEST POMFRET STREET
CARLISLE PA 17013-3222
IRWIN, McKNIGHT & HUGHES
Dear Roger B Irwin:
I am responding to your request for information regarding Florence Jay's Fidelity
accounts.
Registered Owner: Florence R Jay
Account Number: X47-063894
Registration: Florence R Jay-Individual
Value on 05/ 17/2002: See attached valuation report:X2025I
All information in the enclosed valuation report(s) is based on assets in the above-listed
Fidelity account(s) as of the date indicated on the report(s). Valuation information for
these accounts is provided through Evaluation Services Inc., a third party valuation
service provider. Fidelity does not warranty the accuracy of this information for any
particular purpose. In addition, Fidelity does not provide legal or tax advice. Consult
with an attorney or tax professional regarding any specific legal or tax situation.
I hope this information is helpful. For questions concerning account holdings or
instructions on how to transfer the ownership of the accounts, please call one of the
representatives at our Inheritor Services Group at 800-544-0003 between 9:00 A.M. and
7:00 P.M. Eastern time Monday through Friday or visit our website at www.fidelitv.com.
Sincerely,
(lAM r {\C~4!
D 1 .
\ &JQ/,,&--Y~
Marshall Pulliam
Account Re-Registration Services
Our file: W06077-07JUN02
:-"ideliw
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;'''3d',y D,~;l!!b;,'('(s
Customer Service Group
p-o. 80'< 650276
Dallas, TX 7S265-()276
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JUN-26-2002 12:18
PNCBRNK ClF DEPRRTMENT
412 705 0057 P.01/01
o PNCBAN<
June 25, 2002
Roger B. Irwin
West Pomfret Professional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
RE: Estate of Florence R. Jay, deceased
SSN: 185-28-9882
DOD: 5/17/2002
Dear Mr. hwin:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Account
Account #5140186276
Established 06/01/1970
FLORENCE RlCKER JAY
DOD balance: $54,875.11 + $16.69 accrued interest
Interest Paid 1/1/2002 - 5/17/2002 - $51.54
Please note that this 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 call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
~~~
Rachelle Wells
1-800-762-1775
P7-PFSC-04-F
500 first Ave.
Pittsburgh PAl 5219
Member FDIC
TOTRL P.01
~~-~~ y
( BUREAU OF INDIVIBUAL TAXES
\'b. INHERITANCE TA% BIVISION
DEPT. 280681
HARRISBURG, PA 17128-0601
r
ROGER B IRWIN ESp
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENi, ALLOWANCE OR DISALLDNANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REY-156) EX XFP (O1-APl
DATE 09-30-2002
ESTATE OF JAY FLORENCE R
DATE OF DEATH OS-17-2002
FILE NUMBER 21 02-0551
COUNTY CUMBERLAND
ACN 101
Anount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE - RETAIN LOWER PORTION_ FOR YOUR RECORDS -~
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF JAY FLORENCE R FILE NO. 21 02-0551 ACN 101 DATE 09-30-2002
TAX RETURN WAS: f X) ACCEPTED AS FILED ( ) CHANGED
AISED 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 ONned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment,
255,966.17
9. Funeral Expanses/Adm. Costs/Misc. Expanses (Schedule H) (9) 15,697 .83
10. Debts/Mortgage Liabilities/Liens (Schedule IJ (30) 1.425 4F
11. Total Deductions
12 (11) 17.1 ~ H
. Net Value of Tax Return [12) 238,842.89
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13] .00
14. Nst Value of Estate Subject to Tax [lyJ 238,842.89
NOTE: If an assessment was issued previousiy, lines
reflect figures that incl
d 14, 15 andior 16, 17, 18 and 19 will
u
e the total Of
ASSESSMENT OF TAX: ALL returns assessed to date.
15. Anount of Line 14 at Spousal rata (15) .00 00 _ 00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 238,842.89 X
X 045- .
10,747
93
17. Amount of Line 14 at Sibling rate (17) .00 X 12 - .
00
18 Anount
f Li .
. o
ne 14 taxable at Collateral/Class B rate (18) .00 X 15 - 00
19. Principal Tax Due .
TA C E ITS• (19)= 10,747.93
DATE
08-13-2002 NUMBER
CD001519 INTEREST/PEN PAID (-J AMOUNT PAID
537.40 10,210.53
TOTAL TAX CREDIT 10,747.93
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .DO
[1J .DO
[2J 79.055.37
[3J .00
(4J .00
(5J 176.910.80
(6J .00
m .00
[B)
~ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE IS REFLECTED AS A ••CREDIT•• (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIDNS.)
RESERVATION: Estates pf decedents tlv ing on or before Decanber 12, 1982 -- if any future interest in the estate is transferred
in possession or enjmynenY tm Cle ss B (collateral) beneficiaries of the tlecetlent after the expiration o4 env estate for
life mr for yea rs, the Cmmmonwealth hereby expre ssly reserves the right to appraise and assess transfer Inheritance Tezes
et the lawful Class B (collateral) rata on any such future interest.
PURPOSE OF
NOTICE: To fulfill the raqu irements o4 Sec[ion 2140 of the Inheritance and Estate Tax Ac k, Act 23 of 2000. (72 P. .
Section 9140).
PAYMENT: Detach the tap portion pf this NeYiee antl submit with Your payment Ym the Register of Nills printed on the reverse sitle.
--Make check pr money order payable to: REGISTER OF NILLS, AGENT
REFUND (LR): A refund of a taz credit, which was not requested on the Tax Return, may be requested by couple ting an ^App lice tipn
fmr Refund of Pennsylvania Inhe ritanee antl Este Ye Taz^ (REV-1313). Applications are available aY the Office
of the Register of Nills, env of the 23 Revenue District Offices, pr by calling the spacial 24-hour
answering service for forms ordering: 1-800-362-20507 sarv ices for taxpayers with special hearing and / pr
speaking needs: 1-800-447-3020 (TT pn lv)•
OBJECTIONS: AnY party in interest not satisf ietl xith the apprai semant, allowance, or tli sallowance of deductions, or assessment
of tax (inclutlin9 tliscount or interest) as shown on this Nc Yice oust object within sixty (60) tlavs of receipt of
this Notice by:
--written pretest to the PA Department p4 Revenue, 8certl of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal kp the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be atldre ssetl in writing to: PA Oepar Re^17128-0601ue,
8ureeu o4 Intl ividual Taxes, ATTN: Post Assessment Rav iew Unit, Oep t. 280601, Harrisburg,
Phone (717) 787-6505. Sae page 5 of the booklet ^In struc tians for Inheritance Tez Return 4mr a Resident
Decadent" (REV-1501) for an explanation of administrative lv carrec Table errors.
DISCOUNT: If env tax tlue is paid within three [3] calendar months after the decedent's tleeth, a Five percent (5%) tliscount of
the tax paid is allowed.
PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax antl interest assessed, antl not
paid before Jenua ry 18, 1996, the first day after the antl of the tax amnesty period. This non-participation
penalty is appealable in the same manner antl in the the same time periptl es you woultl appeal the tez and interest
Shat has been esse ssed as intlicated an this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months antl one (1) day from the date o4
death, to the tlate of payment. Taxes which became delinquent before Januerv 1, 1982 bear interest et the rate o4
six [6%] percent par annum calculatetl et a daily rate o4 .000164. All taxes which became delinquent on antl after
January 1, 1982 will bear interest aY a rata which will very frow calendar year to calendar veer with Yhat rate
announcetl by the PA Oapartment of Revenue. The applicable iota re s4 rates far 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Y=ar Interest Rate Daily Interest Factor
.000548 1992 9% .00024]
1982 20% .000192
1983 16% .000438 1993-1994 7%
.000301 1995-1998 9% .000247
1984 13% 1999 7% .000192
1985 13% .000356 ,000219
1986 30% .0002]4 2000 8%
.000247 2001 9% .000247
198] 9% 2002 6% .000164
1988-1991 11% .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Ant Na tice issued after the tax becomes tlelinquenk will reflect an interest calculation tc fifteen (15] days
beyond the date of the assessment. If payment is matle after the in Merest compute ticn date shown an the
Notice, adtlitional interest musk be <alcula ietl.
STATUS REPORT UNDER RULE 612
Name of Decedent: FLORENCE KICKER JAY
Date of Death: MAY 17 2002
No. 21-02-0551
L~
C~
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: X Yes 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 X No
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? X Yes No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts maybe filed with the Clerk of Orphan's Court and maybe
attached to this report.
Date: 1/13/03
Capacity:
Signature ~-
IRWIN, McKNIGHT & HUGHES
Rorer B. Irwin Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle. PA 17013
City, State, Zip
_(717) 249-2353
Telephone Number
Personal Representative
X Counsel for Personal Representative