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Home My WebLink About02-1073PETITION FOR PROBATE and GRANT OF LETTERS Estate of Mary R. Smi th also known as Deceased. Social Security No. 17 7 -16 - 5 411 rro. ai-oa- ~o,~ To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who isf~~ 18 years of age or older an the executes r named in the last will of the above decedent, dated Febr ~ a y 1 h , 1 9 q 9 ~g~_ and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at Forest Park Health Care Cen er 700 Walnut Bottom Road, CarliG~e P nn ~rivania 1701 (list street, number and muncipality) Decendent, then 87 years of age, died November 22 . 2002 ~l~c at 700 Walnut Bo f 1nL_Road, Carl i G1P, PPnnG~~trani a 17n1 ~ Except as follows, decedent di~j 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 incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 8 0 , 0 0 0. 0 0 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ ~ situated as follows: 3085 Sprina Road,.,Carl i G~ P. pA i ~ni ~ /N WHEREFORE, petitioner(, respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters t e s t a me n t a r y (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. v V N .--- C f / 'G .~ av J. it ~.0 513 Moun ain Road ~~;, _ Boiling Springs, PA 17007 ha v4. ~° C bq OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cumberland ss The petitioner(s) ab~wc-r~amec! swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of th° knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the aho~~e decedent petitiener(s) will well a~truly administer the estate according to law. Sworn to or affirmed and subscribed ~ before me this 27th day of ~' NOVEMBER 2002 xxl~xx a r~~t~ cl_ oo.~i:, new egtster ~, ~~ - icy-q No. ~1- oa.-~o~.3 Estate of Mary R Smith ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW DECEMBER 2 , 2002 xx~i} , 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 February 16 , 19 9 9 described therein be admitted to probate and filed of record as the last will of Mar R. Smith ' and Letters ~' are hereby granted to Pau 1 J . Smith FEES Register of Wills David A. Baric~, Esquie # 44853 Probate, Letters, Etc.......... $ 2 3 5. 0 0 _ 15.00 Short Certificates( ) .......... $ ~~~ extra pages $ 12.00 jr_p $ 10.00 TOTAL $ 272.00 ATTORNEY (Sup. Ct. I.D. No.) 17 West South Street CarlisleADDRESS pA 17013 (717) 249-6873 Filed .1.2-.2-20Q2 ..................... - put in atty box 12-2-2002 PHONE LAST WILL AND TESTAMENT OF MARY R. SMITH I, Mary R. Smith, of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST I direct the payment of my debts and the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. If there be no cemetery lot available for my interment, owned by me at the time of my death, authorize my personal representative to purchase such cemetery lot with a contract for perpetual care, using therefor funds from my estate, and I authorize my personal representative to cause title to or ownership of such lot so purchased to be vested in such person as my personal representative shall designate. Further, in this connection, I authorize my personal representative to expend funds from my estate, in such amount as my personal representative shall consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. SECOND I give, devise and bequeath my entire estate of whatever nature and wherever situate to my children Patricia Ann Martin, Paul J. Smith and Nancy Jane Foster in equal shares, per stirpes. C) To pay all taxes, charges and expenses of maintenance, upkeep, improvements, development, protection, preservation and investment of any retained or acquired real or personal property, such payments to be made from either principal or income as my executor or trustee shall determine. D) To retain or invest any and all funds, whether principal or income, in any real or personal property without restriction to legal investments; to purchase investments at premiums; to exercise all rights of a security holder or share holder in any corporation; and to lease, mortgage, pledge, give options upon or sell at public or private sale and without approval of any court, any real or personal property, or portion or portions thereof, irrespective of the manner or the means by which the same was acquired by my said executor or trustee. E) To make payment or distribution herein provided for in cash, kind or partly in cash and partly in kind, at valuations fixed by my executor or trustee at the time of distribution. FIFTH Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income, payable to an heir, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. . ,. SIXTH ~ Testament. I appoint my son, Paul J. Smith, Executor of this my Last Will and Should my said Executor fail to survive me or for any reason fail to qualify as Executor, then I appoint Gary D. Martin, Executor of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of four (4} typewritten pages, the first three (3) of which bear my signature in the margin for the purpose of identification, this 16th day of February, 1999. '~'~ SEAL ary R. Smith ~ ~ Signed, sealed, published and declared by the above named testatrix, Mary R. Smith, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. DDRESS ~~07 ~n ~~~ ~ jv~ i ~a /~ ADDRESS 55G ~ ~ ~ ~G>,~ COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND ,- r We, Mary R. Smith, ~~• ~f`~ and ~L~ ~ ~ C~~~~~ , the t statrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument of her Last Will and Testament, and that she signed willingly and that she executed as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as witnesses, and that to the best of their knowledge, the testatrix was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me this 16th day of February, 1999. 17 ~ ~~~~~~~~ ,. ~.a~____.~ ..._..___.._........_ _ Notarinl:es! ,ienniter S. Calamar~. ?Votar}• ~_ ~srr~c ' Carlisle Soro, Cumk~erlanc~ „cr,ra't~~ rV1y Commission Expires Nov ~~' t 3a __. ~~~iber Penr'rlvar~a qc^oei~,t+i~r: o! N„!"~ n D r m z z D 0 W ~ ~~ ~~~.~ O ~ ~_ ~ I~ \^~ ~ ~ ~ \ ~\ a ~ ~~!~ N ~ ~ ;~ C7 ~3 ~ x ~~ m _ 70 `ti ,~~ ,~y'c 0 c 1 x ~~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a Name of Decedent: Mary R. Smith Date of Death: November 22, 2002 To the Register: p~ _ ! 0 ,~ 3 I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on December 10, 2002. Name Address Patricia Ann Martin 1210 Powderhorn Road, Mechanicsburg, Pennsylvania 17055 Paul J. Smith 513 Mountain Road, Boiling Springs, Pennsylvania 17007 Nancy Jane Foster 214 Shughart Avenue, Boiling Springs, Pennsylvania 17007 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: NONE l Date: December 10, 2002 ~ r David A. Baric, Esquire O'Brien, Baric & Scherer 17 West South Street Carlisle, Pennsylvania 17013 (717) 249-6873 Capacity: Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002171 BARK DAVID A ESQUIRE O'BRIEN BARK &SCHERER 17 WEST SOUTH STREET CARLISLE, PA 17013 fold ESTATE INFORMATION: ssrv: i7~-is-s4~i FILE NUMBER: 2102-1073 DECEDENT NAME: SMITH MARY R DATE OF PAYMENT: 02/ 1 4/2003 POSTMARK DATE: 00/00/0000 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /22/2002 ACN ASSESSMENT CONTROL NUMBER REV-1162 EX(11-96) AMOUNT 101 ~ S 9, 200.00 TOTAL AMOUNT PAID: REMARKS: PAUL J SMITH C/O O'BRIEN BARK &SCHERER CHECK#506 SEAL INITIALS: SK RECEIVED BY: DONNA M nTTn S 9, 200.00 DEPUTY REGISTER OF WILLS REGISTER OF WILLS ';\'-1500EXI6-00i COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 w >- ~~tI) 0"'''' wo.u :roo 0"'-' 0. III 0. '" I- Z W o W U W o DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Smith, Mary R. \,-IOq-q REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT nil USE: ONLY FILE NUMBER 21_02 COUNTY CODE YEAR 1 o 7 3 DATE OF DEATH (MM-DD-YEAR) November 22, 2002 NUMBER SOCIAL SECURITY NUMBER 177 - 16 5411 DATE OF BIRTH (MM-DD-YEAR) October 19, 1915 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME (lIAST FIRST, AND MIDDLE INITIAL) None ~ 1,OriginalReturn D 4. Limited Estate o 6. Decedent Died Testate (A\\ach cop)' 0\ WUI) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date of death afler 12-12-82) o 7, Decedent Maintained a livIng Trust {Attach copy of Trust) o 10. Spousal Poverty Credit (date of death between 12-31-91 Md 1-1-95) o 3. Remainder Return (date of death priol 10 12-13-82) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under See, 9113(A) (Attach Sch 0) >- Z W o Z o 0. U) W '" '" o o THI& NAME Baric, Esquire COMPLETE MAILING ADDRESS FIRM NAME (I( Applicab!el O'Brien, Baric & Scherer 17 West South Street Carlisle, Pennsylvania 17013 TELEPHONE NUMBER (717) 249-6873 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3 Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) 5. Cash, Bank Deposits & Miscellaneous Personal Property Z (Schedule E) 0 6. Jointly Owned Property (Schedule F) !;;: D Separate Billing Requested ..J ::::l 7 Inter-Vivos Transfers & Miscellaneous Non-Probale Property I- (Schedule G orL) c:: <l: 8. Total Gross Assets (tolal Lines 1-7) U Funeral Expenses & Administrative Costs (Schedule H) W 9. 0:: 10. Debts of Decedent, Mortgage liabil'il'les, & Liens (Schedule 1) 11. Total Deductions (total Lines 9 & 10) 12 Net Value of Estate (Line 8 minus Line 11) (1) (2) (3) (4) (5) 127,500.00 38,082.52 . . - ":"" _ (r' 3-' u' 0~ 1,~ .OFF1<:6i'USEOfJLY---- (') ("', i.C~, 9 ..".~ d v.J I,':" ~ N - 89,185.10 c --0 .,. o CO (6) (7) (8) 254,767.62 (9) (10) 44,866.10 (11) 44,866.10 (12) (13) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 209,901.52 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) z o !cc I-' ::::l a. :::!: o U X ~ 15 Amount of Line 141axable at the spousal tax rate, or transfers under See, 9116 (a)(1.2) 16. Amount of Line 14 taxable allineal rate 17, Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 209,901.52 x.O_ (15) 45 (16) 9,445.56 X.o_ x 12 (17) x .15 (18) (19) CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20~ Decedent's Complete Address: STREET ADDRESS 3085 Spring Road CITY Carlisle I STATE PA !ZIP17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 9,445.56 9,;1OO.UU 4I:!U.3!! Total Credits (A + B + C ) (2) 9,680.38 3. in!eresUPenalty if appiicable D. Interest E. Penally 234.82 TotallnteresUPenalty ( D + E ) (3) 4. If Line 2 is greater than line 1 + line 3, enter lhe 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. A. Enter the interest on the tax due. (5) (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.. b. retain the right to designate who shall use the property transferred or its income;.. c. retain a reversionary interest; or... d. receive the promise for life of either payments, benefits or care?" ..................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.. 4. Did decedent own an Individual Retirement Account, annuity, or other non.probate property which contains a beneficiary designation? ... Yes o .......................................0 .......0 .......0 ...0 ........0 ......0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, No ~ rn o ~ ~ ~ SIG Under penalties of perjury, I declare thai I have examined this return, including accompanying schedules and statements, and to the best of my Knowledge and belief, if is true, correct and complete Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Paul J. Smith, Executor Boiling Springs, PA 17007 David A. Baric, Esquire ADDRESS 17 West South Street, Carlisle, PA 17013 DATE 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% 172 P.S. &9116 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 39116 (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 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 paren or a stepparent of the child IS 0% (72 P.S. 39116(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. 39116(1.2) [72 P.S. 39116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 39116(a)(1.3)]. A sibling is defined, under Section 9102, as a' indiVidual who has at least one parent in common with the decedent, whether by blood or adoption. 'REV-1502 EX+ (12-85) '* SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Mary R. Smith FilE NUMBER 02-1073 (Property lointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which i. defined a. the price at which property would be exchanged between a willing buyer and a willing .ener, neither being compelled to buy or .eU, both having rea.onable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 3085 Spring Road Carlisle, Pennsylvania 127,500.00 17013 Parcel No. 21~14-0867-028 " TOTAL (Also enter on line 1, Recapitulationl (If more space is needed, insert additional sheets of same size.) S 127,500.00 ~;,"M971 '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DEC OENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER 21-02-1073 Mary R. Smith All property joinlly-owned wflh right of sUNlvorshlp must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 409 common shares of Cinergy Corporation 13,267.96 2. 400 common shares of Carlisle Companies, Inc. 16,350.00 3. 105 common shares of First Energy Corp. 3,368.40 4. 144 common shares of Daimler/Chrysler AG 5,096.16 TOTAL (Also enter on line 2, Recapitulation) $ 38,082.52 (If more space is needed, insert additional sheets of the same size) -,.."'."..... COMMONWeALTH Of PENNSYLVANIA 'NHERlTANCE TAX RETURN RES'DENT DECE NT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Mary R. Smith FILE NUMBER 21-02-1073 Include the. pmceeds of litigation and the date the pmceeds we.. received by the estate. All property jolntly-owned _ the right of sUNiYorohlp must be disclosed on Schedulo ITEM NUMBER 1. 2. 3. DESCRIPTION M & T Bank, Classic Account Acct. # 3740877950 VALUE AT DATE OF DEATH 51,280.09 Citizens Bank, Citizens Circle Acct. # 30,698.51 Proceeds from auction of personalty 7,206.50 TOTAL (Also enteron Iine5,Recapitulation) $ 89,185.10 (If more SDace is needed, insert additional sheets of the same size) REV-1513 EX. 11_97) '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Mary R. Smith 21-02-1073 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not ListTrustee(s) OF ESTATE NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1. patricia Ann Martin 1210 Powderhorn Road Mechanicsburg, PA 17055 daughter 1/3 of rest, residue and remainder 2. Nancy Jane Foster 214 Shughart Avenue Boiling Springs, PA 17007 daughter 1/3 of rest, residue and remainder 3. Paul J. Smith 513 Mountain Road Boiling Springs, PA 17007 son 1/3 of rest, residue and remainder ENTER DOLLAR AMOUNTS FOR DiSTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II. 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 more space is needee, insert additional sheets of the same size) REV-1SllEX.(1.fn '* SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ~TH OF PENNSYlVANIA INHERITANCE TAX RETURN RE NT NT ESTATE OF Mary R. Smith FILE NUMBER 21-02-1073 DebtS of decedent must be reported on Schedule I, ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ronan Funeral Home 2,738.80 B. ADMINISTRATIVE COSTS: 1. POISOnal Representative's CommisSions 11,393.00 Name of Personal Representative (s) Paul J. Smith Social Security Num~) I EIN Number of Personal Representative(s) 51 Mountain Road S1lge\ Address City Boilinq Sprinqs Stale PA Zip 17007 Yea~s) CommisSion Paid: 2003 2. Attomey Fees O'Brien, Baric & Scherer 11,393.00 3. Fami~ Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant None Street Address City Stale Zip Relationship 01 Claimanllo Decedent 4. Probate Fees 308.00 5. Accountanfs Fees 6. Tax Retum Prepare,s Fees 7. Continuing Care RX 535.86 8. Presbyterian Homes, Inc. 2,335.00 9. P P & L 41. 59 10. Calaman's Lawn Service 84.80 11. 2002 Income Taxes (state) 125.86 12. Payment to auctioneer 1,827.62 13. Payment for cleaning of home/preparation for auction 1,020.00 14. Settlement Charges at sale of 3085 Spring Road 12,275.00 Carlisle, Pennsylvania: Commission paid to ReMax Realty $7,650.00 Real Estate transfer tax $1,275.00 **CONTINUED ON ATTACHED SHEET TOT At (Also enler on line 9, Recapitulation) $ 44,866.10 (" more space is needed, insert additional sheets of the same size) 15. 16. 19. Estate of Mary R. Smith File No. 21-02-1073 Radon Mitigation paid to A.R.S. $350.00 Seller Assistance paid to purchaser at closing $3,000.00 Evening Sentinel (legal advertisement) Cumberland Law Journal (legal advertisement) Commissions paid on sale of stocks $146.57 $ 75.00 $566.00 ~. t' R LAST WILL AND TESTAMENT OF MARY R. SMITH I, Mary R Smith, of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST I direct the payment of my debts and the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. If there be no cemetery lot available for my interment, owned by me at the time of my death, I authorize my personal representative to purchase such cemetery lot with a contract for perpetual care, using therefor funds from my estate, and I authorize my personal representative to cause title to or ownership of such lot so purchased to be vested in such person as my personal representative shall designate. Further, in this connection, I authorize my personal representative to expend funds from my estate, in such amount as my personal representative shall consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. " 'i " :1 ii I i I SECOND I give, devise and bequeath my entire estate of whatever nature and wherever situate to my children Patricia Ann Martin, Paul J. Smith and Nancy Jane Foster in equal shares, per stirpes. -ll-- -- Ii ii 'I Ii I II , I' I :i ., ~: t ~ THIRD I direct that no executor or other fiduciary named, nominated, or appointed by this my Last Will and Testament shall be required to post any bond or give any security of any type for any purpose whatsoever, any law or rule of the court of :1 , the Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. I direct that the law of the Commonwealth of Pennsylvania shall apply to any interpretation or application of the validity of this instrument. FOURTH My executor shall have the following powers in addition to those vested in them by law and by other provisions of this Will, applicable to all property, real, personal or mixed and wheresoever situate, including property held for minors, whether principal or income, exercisable without court approval, and effective, with respect to each item of said property until actual distribution thereof. A) To retain, as investments of my estate or trust, any or all assets of my estate, real, personal, or mixed, without regard to any principal of diversification, and to , ., , purchase and acquire real or personal property and to hold any or all of such real and personal property retained or acquired without making the same productive of income. B) To permit the children, or any of them, to occupy any real estate retained or acquired upon such terms and conditions as my executor or trustee shall deem proper. ---1- II !I II " ~ f ~. --,- C) To pay all taxes, charges and expenses of maintenance, upkeep, improvements, development, protection, preservation and investment of any retained or 'I il I acquired real or personal property, such payments to be made from either principal or income as my executor or trustee shall determine. 0) To retain or invest any and all funds, whether principal or income, in any real or personal property without restriction to legal investments; to purchase investments at premiums; to exercise all rights of a security holder or share holder in any corporation; and to lease, mortgage, pledge, give options upon or sell at public or private sale and without approval of any court, any real or personal property, or portion , '! or portions thereof, irrespective of the manner or the means by which the same was acquired by my said executor or trustee. E) To make payment or distribution herein provided for in cash, kind or partly in cash and partly in kind, at valuations fixed by my executor or trustee at the time of distribution. FIFTH .1 .1 I' " II ;1 Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income, payable to an heir, or any of them, shall be made upon the sole receipt of the respective individual to whom the payment is made, . I '.1 i ,I :1 il I i and free from anticipation, alienation, assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary. ~. " i! ,.., ....,.; ,,\',n', .i;""..,.<'..,, . ......,..,..,..,. T- SIXTH I appoint my son, Paul J. Smith, Executor of this my Last Will and Testament Should my said Executor fail to survive me or for any reason fail to qualify as Executor, then I appoint Gary D. Martin, Executor of this my Last Will and Testament " , I! IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, i my Last Will and Testament, consisting of four (4) typewritten pages, the first three (3) of which bear my signature in the margin for the purpose of identification, this 16th day of February, 1999. m, If. -"'~ ary R Smith (SEAL) Signed, sealed, published and declared by the above named testatrix, Mary R Smith, as and for her Last Will and Testament, in the presence of us, who, at her :1 :1 request, in her sight and presence, and in the sight and presence of each other, have " 'I hereunto subscribed our names as witnesses. ~ r ~.t7.<...ADDRESS .3'307 ~./dt:V/) & ~ru'rl /~ ! - /7i1 W . 1~4'a:, ADDRESS"'" J:..,rkk, ~,fl,1b/J I I I , ; I ,. ' COMMONWEALTH OF PENN'S~lVANIA I SS. i COUNTY OF CUMBERLAND . rc+ ~ .0' , the t statrix and the wit!sses, respectively, whose ! I " We, Mary R Smith, ~ a. ~^U.U i; names are signed to the attached or foregoing instrument, being first duly sworn, do :1 .. ., hereby declare to the undersigned authority that the testatrix signed and executed the ,i instrument of her last Will and Testament, and that she signed willingly and that she ~ j I executed as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as ,1 witnesses, and that to the best of their knowledge, the testatrix was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. ., Sworn to and subscribed before me this 16th day of February, 1999. (jJun;J'!) ~------_. i Notarial Sea! 1 Jennifer S. Calaman. No1a:ry Pubk l Carlisle Bora, Cumberland County i My Commission Expires Nov 29, 199;:; i r','~ember Penr,.j~/lvariaAs$ocL::tion Of N~t~r;!'<: BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 DAVID A BARK ESQ OBRIEN ETAL. 17 W SOUTH ST CARLISLE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 E% AFP (O1-OS) DATE 07-14-2003 ESTATE OF SMITH MARY R DATE OF DEATH 11-22-2002 .~_j ,~L 21 ;,' ~F~L,E NUMBER 21 02-1073 CO TY CUMBERLAND ACN 101 1.. Amount Remitted ~a~':,, ; PA 17013 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SMITH MARY R FILE N0. 21 02-1073 ACN 101 DATE 07-14-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: (i) 127,500.00 [2) 38,082.52 (3) .00 (4) .00 (5) 89 ,185.10 (6) .00 (7) .00 (B) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 254,767.62 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 44,866.10 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) 44 .866.1 D 12. Net Value of Tax Return (12) 209,901.52 13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 209,901.52 NOTE: if an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15 ) . 0 0 X 0 0 _ . 0 D 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 209,901.52 X 045. 9,445.56 17. Amount of Lina 14 at Sibling rate (17) .00 X 12 - .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Due (19)= 9,445.56 TAX CREfliTS~ -- - DATE NUMBER ; INTEREST/PEN PAID (-) AMOUNT PAID 02-14-2003 CD002171 472.28 9,200.00 TOTAL TAX CREDIT 9,672.28 BALANCE OF TAX DUE 226.72CR INTEREST AND PEN. .00 TOTAL DUE 226.72CR ^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" [CRI, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check ar money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an ^Application for Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications are available at the Office of the Register of wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services far taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisament, allowance, or disallowance of deductions, or assessnent of tax (including discount or interest) as shown on this Notice oust object within sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the natter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessnent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (7177 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Oecedent^ (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the sane manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%] percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rata Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .OD0438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .D00247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax 6econes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 DAVID A BARK ESQ OBRIEN ETAL. 17 W SOUTH ST CARLISLE PA 17013, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REY-1607 EX 6FP (R1-OS) DATE 08-04-2003 ESTATE OF SMITH MARY R DATE OF DEATH 11-22-2002 FILE NUMBER 21 02-1073 _ -- --~% CQUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE --_---- -- RETAIN LOWER PORTION FOR YOUR RECORDS __~ __ ------------------------ --------------------------------------------- REV-1607 EX AFP (01-03) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ~~~ --------- ESTATE OF SMITH MARY R FILE N0. 21 02-1073 ACN 101 DATE 08-04-2003 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 PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-14-2003 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 9,445.56 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 02-14-2003 CD002171 472.28 9,200.00 07-17-2003 REFUND .00 226 72- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. * IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 9,445.56 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services far taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY T0: Questions regarding errors contained an this notice shculd be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent CS%l discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) months and one C1) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Y~ar Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~/ ~~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Mary R. Smith Date of Death: vovember 22, 2002 Will No. 21-02-1073 Admin. No. 2002-01073 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No x . b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes x No d. Copies of receipts, releases, joinders and approvals of formal or informal c unts may be filed h the Cerk of the Orphans' Court and may~b aL-tached to th' report. 09/' 19/03 ~ ~ - ~ate. r Signature David A. Baric, Esquire Name (Please type or print) 17 West South Street Address Carlisle, PA 17013 (717 249-6873 Tel. No. (MAH : rm f ,/ AM 3 ) Capacity: Personal Representative x Counsel for personal representative