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HomeMy WebLinkAbout02-0698 Register of Wills of Cumberland County, Pennsylvania Estate of Mary K Jenks also known as PETITION FOR GRANT OF LETTERS ,:1..1- O;t.- ~ q 8- No. Mary K Jenks , Deceased Social Security No. 172018940 Etaiena F Bard Petltioner(s}, who is/are 16 years of age or older, apply{ies) for: (COMPLETE "A" OR "B" BELOW:) Gl A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut rix Decedent, dated 10/25/1999 and codicil(s) dated named in the Last Will ofthe State relevant circumstances, e,g., renunciation, death of executor, ate 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 kiJJing and was never adjudicated incapacitated: o 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 the Decedent left no Will and was sUNived 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 Cumberland County, Pennsylvania, with his/her last family or principal residence at 355 South Spertinll Hill Rd, Hampden Township, Mechanicsburg, PA (list street, number and municipality) Decedent, then 92 years of age, died July 22 ,2002 ,at 355 South Sporting Hill Rd, Mechanicsburg, PA (Location) 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. Total. $ $ $ $ $ 238,000.00 112,000.00 350,000.00 Real Estate situated as follows: 545 Luther Road, Swatara Township, Dauphin County, Pennsylvania 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 undersigned: I Signature .,7 n Ab.b.4<-d/~ ~,,-L Typed or printed name and residence I Etalena F Bard 506 Thomas Road Camo Hill PA 17011 RW-7 \'1 > 1~- 'b Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and 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 accordin~. J ~ Sworn to and affirmed and subscribed ~.~ <:: .Q(. Etalena F Bard before me this day of ~ ~.oO~ . r ~e ~.,QU./!.fi,~ DECREE OF REGISTER Estate of Marv K Jenks Deceased No. 21-02-698 also known as Social Security No: 172018940 Date of Death: 07/22/2002 AND NOW, AUGUST 6. 7.002 2002 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, iT IS DECREED that Letters 1iiJ Testamentary 0 of Administration (c.t.a., d.b.n.c.t.; pendente lite; durante absentia; durante minoritate) are hereby granted to Etalena F Bard in the above estate and that the instrument(s), if any, dated October 25. 1999 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ...... $ 305.00 '1'Yl'7Ayr!.:tu.u..o IOJA (!,Q. .~~/;..~ /)/.Mt!t- ' Regist'::!f of W.i11s ' Short Certificate(S)Lt..h...~'3 12.00 Renunciation. $ $ $ $ $ $ $ $ Affidavit ( Extra Pages (5 x $3)............ . Codicil ... 15.00 JCP Fee 5.00 Attorney: Marielle F Hazen I.D. No: 68003 Address: 845 Sir Thomas Court Suite 12 HarrisburQ Telephone: 717-541-5550 Inventory & Tax Forms.. Other....... PA 17108 TOTAL ............ ................$ 337.00 DATE FILED: RW-7A MAILED LETTERS TO ATTORNEY, AUGUST 6, 2002 AUGUST 6. 7002 21-02-698 LAST WILL AND TESTAMENT OF MARY K. JENKS I, MARY K. JENKS, now domiciled in Dauphin County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executrix from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executrix has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. - 1 - '7n'l' Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. To the extent no such memorandum is found or all of my personal property is not disposed of pursuant thereto, I give, devise and bequeath my tangible personal property to my friend, KATHRYN R WILBERT. If KATHRYN R WILBERT fails to survive my death by thirty (30) days, I give, devise and bequeath my tangible personal property to my friend, ETALENA F. BARD. Any tangible personal property not disposed of pursuant hereto shall be sold and the proceeds added to my residuary estate and pass under Article VI hereof. Article IV If at the time of my death I own that real property located at 545 Luther Road, Harrisburg, Pennsylvania, I give, devise and bequeath any interest I may have in said real property, subject to any outstanding mortgages to KATHRYN R WILBERT of Dauphin County, Pennsylvania, if she survives my death by thirty (30) days. If she fails to so survive my death, I give, devise and bequeath any interest I may have in said real property, subject to any outstanding mortgages, in equal 07~n. -tf shares to those of the following individuals who survive my death by thirty (30) days: ETALENA F. BARD ofCumberJand County, Pennsylvania, JANET BLOMGREN of Ft. Lauderdale, Florida, LORI GOTTSHALL of Pompano Beach, Florida and KATHRYN COLLMAN of Pompano Beach, Florida, per capita. Article V I give, devise and bequeath any stocks or mutual funds which I own at the time of my death to my friend, ET ALENA F. BARD if she survives my death by thirty (30) days. If she fails to so survive my death, I give, devise and bequeath any stocks or mutual funds which I own at the time of my death to KATHRYN R. WILBERT. Article VI All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath to KATHRYN R. WILBERT if she survives my death by thirty (30) days. Ifshe fails to so survive my death, I give, devise and bequeath the rest and residue of my estate in equal shares to those of the following individuals who survive my death by thirty (30) days: ETALENA F. BARD, JANET BLOMGREN, LORI GOTTSHALL and KATHRYN COLLMAN, per capita. Article VII I nominate, constitute, and appoint my friend, ETALENA F. BARD, of Cumberland County, Pennsylvania as Executrix of my Last Will and Testament. In the event of the renunciation, - 3 - q)) J/ ; u death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my friend, RAY GOTTSHALL as successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed ifliving. My Executrix or successor Executor shall receive reasonable compensation for services rendered to my estate. Article VIII In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in hislher absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest III all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, -4-dQ 0'7A"/' (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executrix; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, MARY K. JENKS, hereby set my hand to this my Last Will and Testament, on Ujlrrt)//j /x:J 1999, at Harrisburg, Pennsylvania. ~_~KOf~ MAR K..I KS C7 In our presence, the above-named MARY K. JENKS signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name 2fu;d;/~) u). /Jw'.hCMr.-,'U'K.- -(')QlLQQ( iM1.'JQ Address :?'I"i it";, !h{lYYH2/1 ('::I-.; %AM;,JW4!..J IJ4 /'7/0'1 &'''<;'5;', Ihdv'flhcY 'fVff,cJJ'''{j '(/1t'IIO? - 5 - I, MARY K. JENKS, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by M~ K., JENKS, the Testatrix on /7;'12,,/1_ (~') 1999. U:l2r~~ No PublIc ?n//~ K (b/y~ MARY-K. KS t1 Notarial saal Manene F. Hazen, Nota~ Public Lower paxton Twp., Dauphin County My Commission Expires Sept. 23. 2002 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by n W- and :LL witnesses, on ~,d:~) Ij},g.",Aa'iuuU Itness ,1999. ,(ibU-L b,J ( {tC::LQ Witness ~~ . 'Z1/A' t3 N ary Publlc Notarial Seal Manella F. Hazan. Notary Public Lower Paxton Twp.. Dauphin County My Commission Expires Sept. 23, 2002 - 6 - J: )> '" m '" ~ (Ii '" ~ OJ m ~ ~ c - '- ;0 '" )> Gl -\ >< ~ " . J: Z ~ 0 " ."" r 'f. g \ ~ ~ I'l" . ::: z II> Ul ~ ~ ~ z " ;U '" ';'.lgo '" 0 '<~~ )> m Z (fl Z c: )> =i '" ::J '" ~ 0 '" C',l It , (' BEFORE THE REGISTER OF WillS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.61al Name of Decedent: Marv K Jenks Date of Death: 07/22/2002 Will No. 2002-00698 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration 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 08/29/2002 Name Address Etalena F Bard 1700 Market Street, Room 166 Camo Hill 506 Thomas Road Camo Hill PA 17011 Kathryn R Wilbert PA 17011 Notice has now been given to all persons entilled thereto under Rule 5.6(a) except: Date: 08/29/2002 c/J1lj~ Signature Marielle F Hazen Name: Jan l Brown & Associates Address: 845 Sir Thomas Court Suite 12 Harrisburo PA 17109 Telephone(717) - 5415550 x Personal Representative Counsel for Personal Representative Capacity: I'€V.1500 EX + (6-00J '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT w ... ::.:::$;U) 0"'''' w~o J:crg 00-., 0- <( DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I- Z W C W () W C Jenks Ma K DATE OF DEATH (MM-OD-Year) DATE OF BIRTH (MM-DD-Year) OFFICIAL USE ONLY c., 07/22/2002 11/05/1909 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) _L1~lcr___ y_____ FILE NUMBER 21-020698 ""'C5ijNTYC05f" ---YEAr- - - ~R-- SOCIAL SECURITY NUMBER 172-01-8940 THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Return (date ofdaath prklr to 12-13-62) o 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (AttachSChO) z o 5 ::::l l- ii: c( () w II:: z o ~ I- ::::l II. :i! o () ~ I- [R] 1. Original Return o 4, limited Estate [R] 6. Decedent Died Testate (At\aChcopyofWiIl) o 9. litigation Proceeds Received D 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a living Trust {Attach COllY afTrustj o 10. Spousal Poverty Credit (date of death between 12-3j.91 and 1-1-95) ... z w o z o 0- W W '" '" o o Harrisbur 845 Sir Thomas Court, Suite 12 X _(15) X _116) X .12 (17) 327,149.57 x .15 (16) 49,072.44 (19) 49,0-,2.44 20. PA 17109 109,500.00 \ OFFICIAL USE ONLY 65,111.641 I I 2,577.64\- I I I \ I I I I I I _J NAME Marielle F Hazen FIRM NAME (If Applicable) Jan L Brown & Associates TELEPHONE NUMBER 717-541-5550 COMPLETE MAILING ADDRESS 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule Dj 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 (Schedule G or L) 8. Total Gross Assets (total Lines 1~7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule J) 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) (1) (2) (3) (4) (5) (6) (7) (9) (10) 14. Net Value Subject to Tax (Une 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15, Amount of Line 14 taxable at the spousal tax rate, or transfers under See, 9116 (a)(1.2) 16. Amount of line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate lB. Amount of Line 14 taxable at collateral rate 19. Tax Due CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 191 ,23452 I (8) 368,423.80 40,437.69 836.54 (11) (12) (13) 41 ,274.23 327,149,57 (14) 327,119.:: Oececjent's Comolete Address: S,REE, ADDRESS 355 South Soortino Hill Road Harnoden Townshio CITY I STATE I ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 49,072.44 2 453 62 3. InteresVPenalty if applicable D. Interest E. Penalty Totat Credits (A + 8 + C) (2) 2,453.62 TotallnteresVPenalty (D + E) (3) 4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page lUne 20 to request a refund (4) 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 8. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (58) Make Check to: REGISTER OF AGENT 46,61882 46,618.82 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; ............... ..................... ........................... 0 IZI b. retain the right to designate who shalt use the property transferred or its income; ..' ..... .............................. 0 IZI c. retain a reversionary interest; or ......................................................nm.............. .... 0 00 d. receive the promise for life of either payments, benefits or care? .......................................... .... 0 IZI 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............. ................. ..................... ................... .... 0 IZI 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ............. ... IZI 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....... ...................... ................. ...................... ..................... 0 IZI IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Undef penal\ies of perjury, I declare thaI 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 lhanthe personal representative is based on aU information of which preparer has any knowledge. SIGNATUR PERSON REJIBLVOR FlUNG RETUR DATE aI . ':O.:tAd 10 1.5'- CJ . 506 Thomas Road earn Hill SIGNA WRE OF PARER 0 ADDRESS TIVE PA 17011 DATE -cJ;) 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 PS 9g116 (a) (11) (i)l. For dates of death on or after January 1, 1995, the tax rate imposed on the nel value of transfers to or for the use ot the surviving spouse is 0% {72 P.S. 99116 (a) (1.1) (Ii)). The statute does not exemot 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 jf the surviving spouse is the only beneficiary. For dales 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. 99116(a)(1.2)J. The tax rate imposed on the nel vaiue of transfers to or forthe use of the decedenl's lineai beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(al(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. 99116(a)(1.3)1. 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. REV."'2E"".'". COMMONWEAL1H OF PENNSYLVANIA INHERITANCE TAX-RETURN SCHEDULE A REAL ESTATE ESTATE OF FilE NUMBER Jenks Ma'Y K 21 02 0698 All real property owned solely or as a tenant In common must be reported at fair market value. Fair marl<et value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real propert)' which is jointty.owned with right of survivorshiD must be disclosed on Sthedule F. ITEM NUMBER 1. DESCRIPTION 545 Luther Road, Swatara Township, Harrisburg, PA See attached HUD settlement statement. 17111 VALUE AT DATE OF DEATH 109,500.00 TOTAl (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 109500.00 R"'~m.I"97I. COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN I N NT SCHEDULE B STOCKS & BONDS FILE NUMBER 21 02 ESTATE OF Jenks MaN K All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0698 DESCRIPTION VALUE AT DATE OF DEATH ITEM NUMBER 1. Agere Systems Inc (AGR.A) 3 Class A shares @ $2/sh 2 Agere Systems Inc (AGR) 91 Class B shares@$2.10/sh 3 AT&T Corp (T) 500 shares @ $9. 52/sh 4 AT&T Wireless (AWE) 160 shares @$5.90/sh 5 Avaya Inc (AV) 28 shares @ $3.80/sh 6 Bell South Corp (BLS) 468 shares @$22.61/sh 7 Lord Abbett Affiliated Fund Class A Account 39065316; 159.7570 shares @$10.29/sh 8 Lord Abbett Affiliated Fund Class A Account 4002272289; 1,258.5470 shares @ $10.29/sh 9 Lucent Technology (LU) 344 shares@$2.10 10 The Phoenix Funds Account 569053; 152.215 shares @$8.91/sh 11 Qwest Communications Intllnc (Q) 183 shares @ $2.31/sh 12 SBC Communication (SBC) 874 shares @ $23.96/sh 13 Verizon Comm (VZ) 366 shares @ $28.65/sh 6.00 191.10 4,760.00 944.00 106.40 10,581.48 1,643.90 12,950. ~5 722 AO 1,356.24 422.73 20,941.04 10,485.90 TOTAL (Also enteron line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 651"11.64 .REV':""'..""". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RES1DENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Jenks Marv K 21 02 0698 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 1. Medco Health; insurance benefit check 290.24 2 AT&T dividend; record date 6/28/02 18.75 3 Bell South dividend 93.60 4 Verizon dividend; record date 7/10/02 140.91 5 SSC dividend; record date 7/10/02 235.98 6 Verizon; telephone service refund 26.02 7 Penn National Ins; car ins refund 61.00 8 Hitz Heating Inc; service plan refund 202.80 9 The Patriot-News; subscription refund 5.65 10 Cordier Antiques & Fine Art; personal effects 165.00 11 County & School Tax reimb 1,086.92 12 Sewer reimb 0.49 13 Country Meadows Assoc; patient refund 161.28 14 Penn National Ins; homeowners ins refund 89.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space ,s needed, Insert add,t,onal sheets of the same Size) 2 577.64 ""''''0''.'''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBATE PROPERTY ESTATE OF Jenks MaN K FILE NUMBER 21 02 0698 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes, DESCRIPTION OF PROPERTY %OF ITEM Ii'lClUDf'lHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTANDTHEDATE OF TRANSFER DATE OF DEATH DEeD'S EXCLUSION TAXABLE VALUE NUMBER ATTACHACOP'YQFTHEOEEOrQRREA\.ESTI\TE VALUE OF ASSET INTEREST pFAPPLICAaLE) 1. First Union Checking Account 1000614259343 15,323.70 100. 15,323.70 Payable on death to Kathryn R Wilbert, friend 2 First Union Savings Account 3061980234327 175,910.82 100. 175,910.82 Payable on death to Kathryn R Wilbert, friend TOTAL (Also enter on line 7, Recapitulation) $ 191 234.52 (If more space is needed, Insert addl!>onal sheets of the same size) REV';""'.!"". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENl DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER 21 02 0698 Jenks MarY K Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Cremation Society 1.015.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (5) Etaiena F Bard 8,582.00 Social Security Numbe~s) I EIN Number of Personal Representatlve{s) Street Address 506 Thomas Road Cily Camp Hiil State PA Zip 17011 Year(s) Commission Paid: 2002 & 2003 ( 1/2 each vr) 2. Attorney Fees Jan L Brown & Associates 18,4"1.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Cily Stale Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wiils, Cumberland County 337 00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Clarke American; estate checks 13.50 8 Cumberland Law Journal; legal advertising 75.00 9 The Sentinel; legal advertising 93.83 10 Register of Wiils; additional short certificates "7.00 11 Register of Wills; filing fee Inventory and Inheritance Tax Return 25.00 12 Register of Wiils; filing fee Family Settlement Agreement 17.00 13 Postage; stock transfer documents 66.36 14 Real estate closing costs; see attached HUD settlement statement. 11,765.00 TOTAL (Also enter on iine 9, Recapitulation) $ 40437.69 (If more space is needed, insert addilional sheets of the same size) ."v,""'.,,"". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF Jenks Marv K FILE NUMBER 21 02 0698 Include unreimbursed medical expen.... ITEM NUMBER DESCRIPTION AMOUNT 1. Stephenson's Flowers; outstanding bill 32.84 2 PPL Electric Utilities; outstanding electric bill 108.29 3 United Water Pennsylvania; outstanding water bill 34.43 4 Capital Area Landscaping; outstanding bill 173.77 5 Verizon; outstanding telephone bill 1.86 6 Jan L Brown & Associates; outstanding legal bill 335.00 7 AT&T Universal Card; outstanding credit card biB 150.35 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, Insert additional sheets of the same size) 836.54 .REV_:513:"". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER I""k~ ~n ,,,,I( ?1 n? nAQR RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE L TAXABLE DISTRIBUTIONS [Include ootr~ht sFj1usal distributions, and transfers under 8ec.9116(a (1. )] 1. Kathryn R Wilbert friend First Union POD accounts 1700 Market Street, Room 166, Camp Hill, PA 17011 000 value =$191,234.52 2 Kathryn R Wilbert friend tangible personal property 1700 Market Street, Room 166, Camp Hill, PA 17011 real property 3 Etalena F Bard friend stocks & mutual funds 506 Thomas Road, Camp Hill, PA 17011 000 value = $65,111.64 4 Kathryn R Wilbert friend 100% residue 1700 Market Street, Room 166, Camp Hill, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET n, NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If m<lfe space 15 needed, Insert additional sheets of the saine Size) OMB NO. 2502. 265 ... A. B. TYPE OF LOAN: U.S. OEPARTMENT OF HOUSING & URBAN OEVELOPMENT 1.1)(IFHA 2.nFmHA 3. nCONV. UN INS. 4.nVA 5.UCONV. INS. 6. FILE NU~BREFi;'IRN" 17. ~9;\~~UMBER: SETTLEMENT STATEMENT 8. MORTGAGE INS CASE NUMBER: C. NOTE: This form is fumished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Itams marked "[POC)" were paid outside the closing; they are shown here for informational purposes and are not included in the totals. 1.0 ".. [STEPHEN R BURNS_PFO/STEPHEN R. BURNS/9} D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: Stephen R. Surns Estate af Mary K. Jenks Gateway Funding Diversified Adrienne C. Burns .' Mortgage Services, L.P. 500 Office Center Dr.. Suite 325 Ft. Washington, PA 19034 G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 23-2015480 I. SETTLEMENT DATE: 545 Luther Road Residential Commercial Abstract, Inc. Harrisburg, PA 17111 August 30. 2002 PLACE OF SETTLEMENT 3631 North Front Street Harrisburg, PA 17110 . SUMMARY OF S RR W 'S TRAN". TION RY FS ~'STRA S TI N 101. Contract Sales Price 109.500.00 401. Contract Sales Price i 109.500.00 102. Personal Property 402. Personal Pronerlv 103. Settlement Charaes to Borrower tUne 1400\ i 4.844.78 403. 104. 404. 105. . 405. , 106. CitvITown Taxes to 406. CitvJTown Taxes to I 107. Countv Taxes 08131102 to 01/01/03 I 228.83 407. Countv Taxes 08131102 to 01/01103 I 228.83 108. School Tax 08/31102 to 07101103 , 858.09 408. School Tax 08131/02 to 07101/03 f 858.09 109. Sewer 08/31/02 to 09101102 , 0.49 409. Sewer 08/31/02 to 09101102 0.49 110. 410, i 111. 411. I 112. 412. , 120. GROSS AMOUNT DUE FROM BORROWER . 115,432.19 420. GROSS AMOUNT DUE TO SELLER I 110.587.41 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. De Qsit or earnest monev 1.500.00 501. Excess Decosit (Bee Instructlons\ I 202. Principal Amaunt of New Loanls) 108.600.00 502. Settlement Charnes to Seller Line 14001 , 8.915.00 , 203. Exist\nQ loan/s) laken subject to 503. Existino loanls\ taken subiect to , 204. 504. Payoff of first Mortgage I 205. 505. Pavoff of second Mortnane 206. 506. I 207. 507. (Deoosit disb. as nroceeds1 I 208. I 508. I 209. Seller Paid Closinn Costs 2.850.00 509. Seller Paid Closinn Costs I 2.850.00 d"ustments For Items Un aid B efler 'ustments or tems Unnaid B eller 210. CitvlTown Taxes to 510. CitvfTown Taxes to 211. County Taxes to 511. County Taxes to , 212. School Tax to 512. School Tax to I 213. 513. 214. 514. 215. 515. 216. I 516. i 217. 517. i 218. 518. 219. , 519. i 220. TOTAL PAID BY/FOR BORROWER 112.950.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 11.765.00 300. ASH AT SETTLEM NT FRnNiii'b BORROW"R: 60n. CASH AT SETTLEMENT TOlfDOM SELLER' 301. Gross Amount Due From Borrower tLine 120\ 115.432.19 601. Gross Amount Due To Seller ILine 420\ 110.587.41 302. Less Amount Paid By/For Borrower (Line 220) II 112.950.00) 602. Less Reductions Due Seller (Line 520) :1 11.765.00 J03. CASH ( X FROM) ( TO) BORROWER 2,482.19 603. CASH ( X TO)( FROM) SELLER 98.822.41 o ....... HUD.l (3-86) RESPA. H8430S 2 "';,,,e- - L. SETTLEMENT CHARGES 700. TOT AL COMMI~S'ON Based on Price - .- "" '/" R "n nn PAID FROM PAlO FRGl~' Division of Commission (/ins 700) as Follows: BORROWER'S SELLER'S 701. $ 3.310.00 to ReMax Realty Professionals FUNDS AT FUNDS AT 702. $ 3.260.00 to ReMax Realty Associates SETTLEMENT SETTLEMENT 703. Commission Paid at Settlement 6.570.00 704. Transaction Fee D to ReMax Realtv Associates 195.00 800. P 11 "AN 801. Loan Oriaination Fee % to 802. Loan Discount % to 803. Appealsal Fee ($275.00 POC) to Mark Heckman 50.00 804. Credit Report to Credit Lenders POC $100.00b 805. Re-Inspection Fee to Mark Heckman 75.00 806. Flood Certification to Gatewav Fundino Diversified Mortnaoe Services, L.P 25.00 807. Underwriting Fee to Gateway Funding Diversified Mortgage Services, L.P 75.00 808. Tax Service Fee to American Realty Tax Service 75.00 809. Commitment Fee to Gateway Funding Diversified Mortgage Services, L.P 75.00 810. 811. RVI FNI 901. Interest From 08/30/02 to 09/01J02 @ $ /day ( 2 days %) 40.16 902. Mortaaoe Insurance Premium for months to Gatewav-Fundina Diversified Mortaaae Services. L.P 1.605.00 903. Hazard Insurance Premium for "ears to 904. 905. ~nwr 1001. Hazard Insurance 3.000 months '" $ oer month 73.25 1002. Mortaaae Insurance months '" $ oer month 1003. CitvJTown Taxes months '" $ oer month 1004. County Taxes 8.000 months '" $ oer month 452.71 1005. School Tax 3.000 months @ $ per month 262.63 1005. months $ Der month 1007. months ~~ ner month 1008. Aaareaate Adiustment months oer month -282.92 I A 1101. Settlement or Closina Fee 10 1102. Abstract or Title Search to 1103. Title Examination to 1104. Closinc Protection Letter to Old Renublic National Title Insurance Comoanv 35.00 1105. Document Preoaration to Jan L. Brown and Associates 210.00 1106. Notarv Fees to 1107. Attorney's Fees to (includes above item numbers: 1108. Title Insurance to Residential Commercial Abstract Inc. 908.75 (includes above item numbers.11 0 1 1102 1104 I 1109. Lender's Coverage $ 108.600.00 1110. Owner's Coverage $ 109.500.00 1111# Endorsements 100 300 8.1 to Residential Commercial Abstract. Inc. 150.00 1112. Notary Fee to Residential Commercial Abstract, Inc. 10.00 1113. 1200 GOVERN MEN1 IN R H 1201. Recording Fees: Deed $ 31.50; Mortgage $ 43.50: Releases $ 75.00 1202. Citv/Countv TaxJSlamns: Deed 1.095.00' Mort aae 1.095.00 1203. State Tax/Stamos: Revenue Stamns 1.095.00: Mortaaae 1.095.00 1204. 1205. 1300. ADDITION EMT' A 1301. Survev to 1302. Pest lnsnection to 1303. Transaction Fee to ReMax Realty Professionals 75.00 1304. Home Warranty to AHS 385.00 1305. See addit'I disb. exhibit to 430.00 1400. TOTAL SETTLEMENT CHARGES (Enter on lines 103, Section J and 502, SectJon K 4.844.78 8.915.00 By signing page 1 of this statement, the signatories acknowledge receipt of a completed cOPY'~f page 2 of this two page statement. Certified to be a true copy. / Residential Commercial Abstract. Inc. Settlement Agent ( STEPHEN R. BURNS I STEPHEN R BURNS ,.) LAST WILL AND TESTAMENT 21-02-698 OF MARY K. JENKS I, MARY K. JENKS, now domiciit:ti in ualiphin County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. . "- Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executrix from the principal of my residuary estate as soon as practicable after my death. "";;' Atticle II AIl inheritance, estate, and succession taxes (including interest and penalties thereon, but not includiD.gJIn)"geri~raiionskippingtax) payable by reason of my death shall be pai(Lo~t;!)5;311aJ:le ..,.",,_,.'.....,;'0,..'..... ....<."-"""'~:"""'...,.....;..,...:.<>,',.,. charged-generally.agamst the principal of my residuary estate without reimbursement.frQnLany"' ,'.>0. '"' _',_.. .. ~<....,....__<.......~..,'_.....,_,._ person. This provision is not a waiver of any right which my Executrix has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. - 1 - cJn~' Article ill I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my v,...~!t Gift:.: !n~j' w::.l y; b~ to lwr;:)clll<;whl5 swvive meo{to organizatiotw '.vhich exist at my death, and ifthere is a conflict, the memorandunl having the latest date shall govern. To the extent no such memorandum is found or all of my personal property is not disposed of pursuant thereto, I give, devise and bequeath my tangible personal property to my friend, KATHRYN R. WILBERT. If KATHRYN R. WILBERT fails to survive my death by thirty (30) days, I give, devise and bequeath my tangible personal property to my friend, ETALENA F. BARD. Any tangible personal property not disposed of pursuant hereto shall be sold and the proceeds added to my residuary estate and pass under Article VI hereof. Article IV If at the time of my death I own that real property located at 545 Luther Road, Harrisburg, Pennsylvania, I give, devise and bequeathaJ1y.interest I may have in said realproperty, subject to any outstanding mortgages tOI(;\THRYN R. WILBERT ofDauphirt County, Pennsylvania, ifsne~.'" .-' survives my death by thirty (30) days. If she fails to so survive my death, I give, devise and bequeath any interest I may have in said real property, subject to any outstanding mortgages, in equal 9J7~j, .-. ~I____ ._"_''''E..~,'''''...'r''",'''''~'''S~.'-'."--- shares to those of the following individuals who survive my death by thirty (30) days: " ETALENA F. BARD of Cumberland County, Peunsylvania, JANET BLOMGREN of Ft. Lauderdale, Florida, LORI GOTTSHALL of Pompano Beach, Florida and KATHRYN COLLMAN of Pompano Beach, Florida, per capita. Article V I give, devise and bequeath any stocks or mutual funds which I own at the time of my death to my friend, ETALENA F. BARD if she survives my death by thirty (30) days. If she fails to so survive my death, I give, devise and bequeath any stocks or mutual funds which I own at the time of my death to KATHRYN R. WILBERT. Article VI All the r~st, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise fUld bequeath to KATHRYN R. WILBERT ifshe survives my death by thirty (30) days. If she fails to so survive my death, I give, devise and bequeath the rest and residue of my estateinequal shares to those ofthe following individuals who survive my death by thirty (30) days: ETALENA F. BARD, JANET BLOMGREN, LORI GOTTSHALL anclKATHRYN COLLMAN, per capita. Article VII I nominate, constitute, and appoint my friend, ET ALENA F. BARD, of Cumberland County, Peunsylvania as Executrix of my Last Will and Testament. In the event of the renunciation, 0})/ ; "",;,~~JJL ."._H'~ ..~' '. death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my friend, RAY GOTTSHALL as successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix-or successor E.X(:l;utor snall receive reasonable compensation for services renderedto'myestate. Article vm In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in hislher absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any optionor right arising from the ownership of investments, (e) to compromise claims with()llt.court approval and withoutl:onsent of any beneficiary, (1) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, -4-//,(7 075/ . ~ I'" (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executrix; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive rea;,-:;!'t}"", c..;.,qem;;;,ion in accordance with their standard schedule of fees in' effect while their services are performed. IN WITNESS WHEREOF, I, MARY K. JENKS, hereby set my hand to this my Last Will and Testament, on lj/J!Y1 c25" 1999, at Harrisburg, Pennsylvania. ~_;EJ;K ~f~J MAR K. KS cJ' . In our presence, the above-named MARY K. JENKS signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name ,-,ill. Ah~; . (~ ), !k('1>Q/Jw /JG -Ifli / ""(17~ LtGLCtQ. Address ,- "..."....,"--""_.,.. :?'{0" j~ 7J~4.(':J'i 1}A/u;JU14ff.J m /7/07 &cK&., lhdV'D-b Cf1-.J;::1JI~kJu.r(J 9i (ll O'{ - 5 - ! W'",_""'..T ,..... .".r ~, '. .q' ~.,.~.__->~.~ .~~ ,c~ ,_ . , ..~ ,."'Y."'_ ".,.... ~ =.~,,,"-" .'''''.-,. '" ,.., " ...:. . .. ,~ T '.T..-:--"'''' ';Ij""l.,'.if',,-,-: I, MARY K. JENKS, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by ~K. J;ENKS, the Testatrix 0n . j,Jh/l D?S 1999. - --- ,..- --.~ .. ~~~~ No Public ~~K(b~~ MAR KS tJ Notarial Seal Marielle F. Hazen, Notary P~\y Lower Pexton Twp.. Dauphin n My Commission Expires Sept. 23, 2002 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and ~~:d'i, , witnesses, on t ~ d 5 ~"vI;~} {JJ, ,8uA'MwAJ 'itness ,1999. ~&--u-hJ ( ~ Witness ~;<~ N ary Public Nolerlal Seal . Mari'II' F. Hazen, Notary Public Lower Paxton Twp., Dauphin County I My Commission Expires Sept. 23, 2002 -6- (!... INVENTORY Estate of Jenks, Mary K Mary K Jenks , Deceased No. 2002 00698 Date of Death 07/22/2002 Social Security No. 172018940 also known as Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the foHowing 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 the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. l!We verify that the statements made in this inventory are true and correct. l!We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Marielle F Hazen Etalena F Bard I.D. No.: 68003 Address: 845 Sir Thomas Court Suite 12 Dated 1 0/15/02 Harrisburq Telephone: 717-541-5550 PA 17109 Description Value Agere Systems Inc (AGR.A) 3 Class A shares @ $2/sh 6.00 Agere Systems Inc (AGR) 91 Class B shares @ $2.10/sh 191.10 AT&T Corp (T) 500 shares @ $9.52/sh 4,760.00 AT&T Wireless (AWE) 160 shares @ $5.90/sh 944.00 Avaya Inc (AV) 28 shares @ $3.80/sh 106.40 Bell South Corp (BLS) 468 shares @ $22.61/sh 10,581.48 Total (Attach Additional Sheets if necessary) 177,189.28 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. RW-4 Continuation of Inventory Jenks, Mary K 2002 00698 Paqe 1 Description of Inventory Description Lord Abbett Affiliated Fund Class A Account 39065316; 159.7570 shares @ $10.29/sh Value 1,643.90 Lord Abbett Affiliated Fund Class A Account 4002272289; 1,258.5470 shares @ $10.29/sh 12,950.45 Lucent Technology (LU) 344 shares @ $2.10 722.40 The Phoenix Funds Account 569053; 152.215 shares @$8.91/sh 1,356.24 Qwest Communications Intllnc (Q) 183 shares @ $2.31/sh 422.73 SSC Communication (SSC) 874 shares @ $23.96/sh 20,941.04 Verizon Comm (VZ) 366 shares @ $28.65/sh 10,485.90 Medco Health; insurance benefit check 290.24 A T& T dividend; record date 6/28/02 18.75 Sell South dividend 93.60 Verizon dividend; record date 7/10/02 140.91 SSC dividend; record date 7/10/02 235.98 Verizon; telephone service refund 26.02 Penn National Ins; car ins refund 61.00 Subtotal $ 49,389.16 , Continuation of Inventory Jenks, Mary K 2002 00698 PaQe 2 Description of Inventory Description Hitz Heating Inc; service plan refund Value 202.80 The Patriot-News; subscription refund 5.65 Cordier Antiques & Fine Art; personal effects 165.00 County & School Tax reimb 1,086.92 Sewer reimb 0.49 Country Meadows Assoc; patient refund 161.28 Penn National Ins; homeowners ins refund 89.00 545 Luther Road, Swatara Township, Harrisburg, PA 17111 109,500.00 Subtotal $ 111,211.14 177,189.28 Grand Total $ JAN 1. BROWN & ASSOCIATES ATTORNEYS AND COUNSELORS AT LAW OLDE ENGLISH GAP 845 S,R THOMAS COURT SUITE 12 HARRISBURG, PA 17109 EMAIL jlbassoc@ptd.net JAN L. BROWN' MARIELLE F. HAZEN" '~CERTlFIED ELDER LAW ATTORNEY BY THE NATIONAL ELDER LAW FOUNDATION TELEPHONE (717) 541-5550 FACSIMILE (717) 541-9223 'ADMITTED IN PA AND DISTRICT OF COlUMBIA October 16, 2002 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Mary K. Jenks Social Security No. 172-01-8940 File No. 2002-00698 Gentlemen or Ladies: Enclosed please find the following items for filing with the Register of Wills: 1. Inventory. 2. An original and one copy of the Inheritance Tax Return together with Check 1006 in the amount of $46,618.82 to cover the tax shown to be due. Make sure the check is marked as received within the 3 month discount period. 3. Check 1007 in the amount of $25 to cover the filing fees. Please time stamp and return our file copies of these documents. A return envelope is provided. If you have any questions, feel free to contact this office. Sincerely, bfk Enclosures ~~!rt4;~ Legal Assistant ... -+ ....,. Jan L. Brown & Associates 845 Sir Thomas Court. Suite 12 Harrisburg, PA 17109 . Register of Wills Cumberland County Courthouse One Courthouse Sq Carlisle P A 17013 . '-~"'-""~.' ~~~''''' ....-- ,c;,,",~'Y :;~=..,- r,.lAiLfD Fi;'O!vl ZIP GOOf COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT_ 2B0601 HARRlSBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM; PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MARIELLE F HAZEN ESQUIRE OLD ENGLISH GAP 845 SIR THOMAS COURT SUITE 12 HARRISBURG, PA 17109 _____u_ fOld ESTATE INFORMATION: SSN: 172-01-8940 FILE NUMBER: 2102-0698 DECEDENT NAME; JENKS MARY K DATE OF PAYMENT: 10/17/2002 POSTMARK DATE: 10/16/2002 COUNTY: CUMBERLAND DATE OF DEATH: 07/22/2002 NO. CD 001740 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $46,618.82 I I I I I I I I TOTAL AMOUNT PAID: $46,618.82 REMARKS: ETALlNA F BARD C/O MARIELLE F HAZEN ESQUIRE CHECK#1006 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS /?- ?9-;? \. BUREAl, Of INOIVIDUAL TAXES ~ INHERITANCE TAX DIVISION OEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE Of INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLOWANCE Of DEDUCTIONS AND ASSESSMENT Of TAX MARIELLE F HAZEN JAN L BROWN & ASSOCS 845 SIR THOMAS CT 12 HBG PA 17109-0500 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-02-2002 JENKS 07-22-2002 21 02-0698 CUMBERLAND 101 *' kEY-l~47 EK M'P (Qt_ClZI MARY K Amount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ Rifv=iS'4-j-EiCAf:P-fiiFo2Y-NOTICE--oF-YNHERITANCE-TAX-APPRAISEMENT,--ALLOWANCE-OR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JENKS MARY K FILE NO. 21 02-0698 ACN 101 DATE 12-02-2002 TAX RETURN WAS: I ACCEPTED AS fILED [ XI CHANGED SEE ATTACHED NOTICE I~ an assessment was issued previously, lines 14, IS and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ abh returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 1.4 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) 1.9. Principal Tax Due RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule AJ 2. stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule Gl 8. Total Assets III (21 (31 (41 [51 (61 (7) 109.500.00 65.111.64 .00 .00 2.577.64 .00 191,254.52 (81 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule Hl 10. Debts/Hortgage Liabilities/Liens (Schedule Il 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Beques~si Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (91 [lUI 28,672.69 856.54 \111 1121 1131 1141 NOTE: NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax paYll8nt. 568,425.80 29.<;09 25 558,914.57 .00 358,914.57 .00 .00 .00 358,914.57 X 00 = .00 X 045 = .00 X 12 = .00 X 15 = 50,857.19 119J= 50,857.19 TAX CREDITS: rAm:", \+' AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-I 10 16-2002 CDOO1740 2,455.62 46,618.82 PAVMENT MUST BE MADE BY 04-22-2005*. TOTAL TAX CREDIT 49,072.44 BALANCE OF TAX DUE 1,764.75 INTEREST AND PEN. .00 TOTAL DUE 1,764.75 . 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" (CRI, YOU MAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS fORM fOR INSTRUCTIONS. I REV-l'70'O.X(6_88j' . . INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME Jenks, Mary K. FILE NUMBER Daniel Heck ACN 2102-0698 101 REVIEWED BY ITEM SCHEDULE NO. H 8-14 EXPLANATION OF CHANGES Reduced to $.00. Selling expenses are not allowable deductions when the real estate is specifically bequeathed in the Will and it is not necessary to sell the real estate to pay the expenses and debts of the estate. ROW Page 1 '-v/#~.y~-6- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17126-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT * REY-1607EXAFPtOl-OJJ HAMILTON C DAVIS PO BOX 40 20E BURD ST, SUITE 6 SHIPPENSBURG PA I7~57 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-18-2003 HIPPENSTEEL 07-12-2001 21 01-0698 CUMBERLAND 101 BARRY E Amount Remitted 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, submit the upper portion of this for.. with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV :i60-,-EicAj:p--fiiy:03y------iij(iE--INiiERi~fANcE--TAiCsTAYEiiE-1iT-oTAccou~ff--iEii"ii--------------- --- --- ESTATE OF HIPPENSTEEL BARRY E FILE NO.21 01-0698 ACN 101 DATE 02-18-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTEO INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-30-2002 PRINCIPAL TAX DUE:.. 14,552.57 PAYMENTS (TAX CREDITSJ: PAYMENT RECEIPT DISCOUNT (+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-J 11-15-2002 CDOO1845 .00 510.74 11-15-2002 CDOO1846 510.74- 14,552.57 01-10-2003 CD002035 7.16- 7.16 TOTAL TAX CREDIT 14,552.57 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIDNAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, ND PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I STATUS REPORT UNDER RULE 6.12 ,; Or( CJ Name of Decedent: Marv K Jenks Date of Death: 07/22/2002 Will No. 2002-00698 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: I . 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. I is Yes, state the following: a. account with the Court? Did the personal representative file a final 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 Clerk of the Orphans' Court and may be attached to:J;hiS rert. .g&a~ Date; 04/29/2003 Signa Jan L Brown Name (Please type or print) 845 Sir Thomas Court Suite 12 Harrisbura PA 17109 Address (717) 541-5550 Tel. No. Capacity : Personal Representative X Counsel for personal representative FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE IN THE ESTATE OF MARY K. JENKS, DECEASED KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, MARY K. JENKS, late of Hampden Township, Cumberland County, Pennsylvania, deceased, died testate on July 22, 2002, having first made her Last Will and Testament, which was duly executed October 25, 1999, and is recorded in Cumberland County Courthouse, Register of Wills, File No. 2002- 00698; WHEREAS, the said MARY K. JENKS, by the aforesaid Last Will and Testament, named ETALENA F. BARD as Executrix of her Last Will and Testament; WHEREAS, Letters Testamentary on the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, and Letters Testamentary were granted to the said Executrix, hereinafter called Personal Representative; WHEREAS, the said Personal Representative gathered the assets of the estate of the said decedent, and the assets consisted of both real property and personal property to a total value of $177,695.34 as set forth in Exhibit A, which is a statement of account of the said Personal Representative, and which is attached hereto and made a part hereof and marked Exhibit A; WHEREAS, according to the terms and conditions of Article IV of decedent's Last Will and Testament, KATHRYN R. WILBERT was to receive the specific bequest of decedent's real property located at 545 Luther Road, Harrisburg, Pennsylvania. At the time of MARY K. JENKS' death, the property was under a contract for sale binding upon the estate. The property was sold on August 30, 2002, and the proceeds were added to the residuary estate of which -1- '\" . :'Jqu.ln~) ',US;) 60: Ztd OE tld\l to. ~, ,.; KATHRYN R. WILBERT is 100% beneficiary, This distribution is set out on Exhibit A attached hereto; WHEREAS, according to the terms and conditions of Article V of decedent's Last Will and Testament, ETALENA F. BARD has received the specific bequest of decedent's stocks and mutual funds; WHEREAS, the residuary balance for distribution as shown in the said statement marked Exhibit A will be distributed as herein indicated in accordance with the terms of the Last Will and Testament of the said decedent; NOW, THEREFORE, KNOW YE, that we, ETALENA F. BARD and KATHRYN R. WILBERT, being all of the beneficiaries of the said decedent and heirs under the Last Will and Testament of the said decedent, and being those persons entitled to inherit under said Last Will and Testament, do hereby, each of us, acknowledge that we have this day had and received from the aforesaid Personal Representative, in full satisfaction and payment, all sum or sums of money, legacies, bequests and devices as are given, devised and bequeathed to each of us respectively by the said Last Will and Testament, which amounts we have received this day, and which amounts are in the amount set opposite our respective names in the table and schedule of distribution in said statement attached hereto and marked Exhibit A; AND, each of us does hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, we each agree that no account is necessary, and we do hereby agree that we do consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force -2 - and effect as ifit had been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas, Cumberland County Branch. THEREFORE, we and each of us do hereby remise, release, quit claim and forever discharge the said Personal Representative, ETALENA F. BARD, her heirs, executors, administrators and assigns, JAN L. BROWN & ASSOCIATES, attorneys at law, JAN L. BROWN, ESQUIRE and MARIELLE F. HAZEN, ESQUIRE of and from the said estate and from all actions, suits, payments, accounts, reckoning, claims and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever touching upon the estate of the said decedent. FUTHER, KATHRYN R. WILBERT, as the beneficiary who receives one hundred percent (100%) of the residuary estate, does hereby covenant and agree that should any liability corne due to the estate of the said decedent after the signing of this agreement, she will satisfy any and all claims, demands, suits or causes of action which may be successfully prosecuted against the said estate or the aforesaid Personal Representative after the signing, sealing and delivery of this Family Settlement Agreement and Final Release. IN WITNESS WHEREOF, we have hereunto set our hands and seals this LJfh day of November, 2002. iJul1d/D '1 Ku~(J/r l; Witness ! ~cdvx/J J ..L&-v h7,,( KATHRYN R. WILBERT, by Etalena F. Bard her Power of Attorney ~ujfL1 drA~~1A;t WItness ~4~J ~~ ETALENA F. BARD - 3 - COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN On this the I-f fh day of November, 2002 before me, a Notary Public, the undersigned officer, personally appeared ETALENA F. BARD, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. NOTARIAL SEAL JESSICAA. HOLLANO. NOTARY PUBLIC ClTYOF HARRISBURG, DAUPHIN COUNTY MY COMMISSION EXPIRES MARCH 4 2006 STATEMENT OF ACCOUNT OF THE ESTATE OF MARY K. JENKS Real Property 545 Luther Road, Harrisburg Personal Property (using date of death values) Stocks and Mutual Funds Medco Health benefit check Misc. dividend checks Personal effects Reimbursements/refunds Non-probate property (using date of death values) First Union accounts; POD Kathryn R. Wilbert Income earned since date of death Dividend income Interest income Total Assets Expenses Funeral Legal fee; lan L Brown Executrix Commission Administrative costs Debts of decedent Inheritance Tax Total Expenses Net Assets Available for Distribution $109,500.00 $65,111.64 $290.24 $489.24 $165.00 $2,139.22 $191,234.52 $497.23 $665.16 -$1,015.00 -$18,421.00 -$8,582.00 -$12,581.69 -$836.54 -$46,618.82 DISTRIBUTION TO BENEFICIARIES Etalena F. Bard, friend Stocks and Mutual Funds per Will Kathryn R. Wilbert, friend First Union POD accounts with accrued interest Cash distribution per Will Total Distribution $65,111.64 $191,749.33 $25,176.23 * Actual cash distribution may be increased or decreased based on interest accrued, market value of assets, presentation of an obligation and/or payment of additional charges. Exhibit A $370,092.25 -$88,055.05 $282,037.20 $282,037.20 04/29/2003 1")- ?P-;1 \. BUREAU Of INOIVIOUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT *' RE~-15n EJo: iFP Ul-05) MARIELLE F HAZEN JAN L BROWN & ASSOCS 845 SIR THOMAS CT 12 G",,, HBG PA :(1l1ml:. .03 [lAY 23 1\10 :28 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-08-2003 JENKS 07-22-2002 21 02-0698 CUMBERLAND 101 MARY K Rec'~JI c - Re'"_';' Allount Remitted 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, submit the upper portion of this for.. with your tax paYMent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REY=i5'93-EiCAf'P--foFo3r----il;;-iiiHERyiANC-€-TAlni'EciiRil--AD:fuSTi.f€iiT--...----------------------------- ESTATE OF JENKS MARY K FILE NO. 21 02-0698 ACN 101 DATE 05-08-2003 AD~USTHENT BASED ON: VALUE OF ESTATE: PROTEST BOARD DECISION 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule CJ 4. Hortgages/Notes Receivable (Schedule OJ 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule FJ 7. Transfers (Schedule G) 8. Total Assets DEDUCTIONS AND EXEMPTIONS: (1) (2) (3) (4) (5) (6) (7) 109,500.00 65,111.64 .00 .00 2,577.64 .00 191,234.52 (8) 368,423.80 10. 11. 12. 13. 14. TAX: 15. Amount of Line l.4 at Spousal. rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B 19. Principal Tax Due TAX CREDITS: 9. Funeral Expenses/Administrative Costs/ Hiscellaneous Expenses (Schedule H) Debts/Hortgage Liabilities/Liens (Schedule I) Total Deductions Net Value of Tax Return Charitable/Governmental Bequests; Non-elected 9113 Trusts Net Value of Estate Subject to Tax (9) (10) 40,437.69 836.54 Ill) (12) (13) (14) 41, 274.23 327,149.57 .00 327,149.57 (Schedule oJ) .OOXOO = .OOX 045= .OOX 12 = 327.149.57 X 15 = (19) .00 .00 .00 49,072.44 49,072.43 (15) (16) 117J (18) rate ,"', AHOUNT PAID DATE NUHBER INTEREST/PEN PAID 1-) 10-16-2002 CDOO1740 2,453.62 46,618.82 TOTAL TAX CREDIT 49,072.44 BALANCE OF TAX DUE .0ICR INTEREST AND PEN. .00 TOTAL DUE .0ICR . If PAID AfTER DATE INDICATED, SEE REVERSE (If TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIREO. FOR CALCULATION Of ADDITIONAL INTEREST. If TDTAL DUE IS REfLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REfUND. SEE REVERSE SIDE Of THIS fORH fOR INSTRUCTIONS.) BOARD OF APPEALS DEPT. 281021 HARRISBURG, PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE < MARIELLE F HAZEN ESQ JAN L BROWN & ASSOC 845 SIR THOMAS CT STE 12 HARRISBURG PA 17109 IN RE ESTATE OF: MARY K JENKS DOCKET NO, : TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: ~ 0250120 INHERITANCE PROTEST 21 02-0698 101 12-02-02 12-09-02 DONNA E. AUMENT Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email: daument@state.pa.us MAILING DATE: April 25, 2003 DECISION AND ORDER In its appraisement and assessment of the estate's inheritance tax return, the Department disallowed the deduction claimed as item #B-14 of Schedule H on the basis that selling expenses are not allowable when the real estate is specifically devised and it is not necessary to sell the real estate to pay the expenses and debts of the estate. Petitioner has submitted evidence that the decedent entered into an agreement to sell her real property shortly before her death. Therefore, the expenses of that sale are deductible as a liability of the decedent owing at the time of her death. Accordingly, it is hereby Ordered that the protest is sustained. The Department is directed to issue an amended appraisement and assessment reflecting the allowance of the claim of $11,765.00 listed as item #B-14 of Schedule H. FOR THE BOARD OF APPEALS Joseph R. Sleek, Member Page 1 of 2 MARY K JENKS BOARD DOCKET NO. 0250120 Page 2 of 2 A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).