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HomeMy WebLinkAbout01-0290 JAMES D. BOGAR ATTORNEY AT LAW ONE WEST MAIN STREET SHIREMANSTOWN, PENNSYLVANIA 17011 e-mail bogarlaw@ezonline.com TELEPHONE (717) 737-8761 FACSIMILE (717) 737 -2086 March 14, 2001 VIA HAND DELIVERY Mary C. Lewis Register of wills Cumberland County Courthouse Carlisle, PA 17013 ~~l\.S RE: The Estate of Marjo Date of Death: Dec______ ""1 ~vvv Dear Mrs. Lewis: I represent the Estate of Marjorie E. O'Rourke. Enclosed is a check made payable to the Register of wills in the amount of $2,368.35, same constituting a prepayment at discount on account of pennsylvania inheritance taxes in the above-captioned estate. The prepayment is determined as follows: $55,400.00 multiplied by 4.5% or $2,493.00, less discount in the amount of 5% or $124.65, resulting in the payment of $2,368.35. Please provide me with the appropriate receipt in this matter. Please note that there has neither been a probate of the will in this matter, nor has as Estate File Number been assigned from the Register of wills Office. Your time and consideration in this matter is greatly appreciated. ;;J;~6iS' JDB/bl w Enclosure cc: Joseph C. Ritter r I I I co q> x W N <D >- W a: m Ll) ~ co r- -.::t <( <I; 0 z >< <( I- ~ w a.. ~ - <(<( W -~ 0 zUJ <(W W >0 a: ...JZ ><( -I UJ ZW <I: zO - wZ 0 Q.<( - ~ LL a: LL w 0 ::J: Z ~ J ~ - r ~ i r I I I I I I I , I I I I I I I I ! I <( z <( ::; 1Il >- w OOW>< ~=>~ WZ..J o..W<( LL>=> oWe a:_ ILL~ <( :;oe 0.. <(I-~ . ~m~g~ z::2::JOIlJ oh:<(re~ ~<(w~a: 0<: 0.. II: 0.. a: OW:JW<( UOIlJOI o <0 o cO C\J ;::: >..... t() (lJ n, I- '" Z -0 ::::> ('!) 0 ::2:: OJ <( jA. I- m...Ja: o z::2::a:W ()(/)I-ell <((/)z::2:: Wo::::> ~()z <( :E o a: II.. Q W > iii o w a: L .... o .... .... -< 0 l'~' .,... (! Q... 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U 0 '<....,.\..,. >... >-- ell tX (!J o<I: W W~ 0:: > jjj () W a: W 0: >-i :J C to w 0:: <I (.') o m (D f.I"J 0'- w...o L <I# "':lC f , OW .......1: UU ...J (/) <( ~ W a: (/) <( ::2:: W a: I I ! 1 I I I I I 1 1 1 1 j 1 ~l :::!j :5:1 ~1 a:1 ~I 001 @l a:l I 1 I I I 1 I I I j I 1 I I I I I 1 1 I REV-15oo EX + (6-00) CAPB HpRL EplO CRAC KOTK ES C P o 0 R N R 0 E E S N T C o M P T U A T X A T I o N REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER J~ ~cJ17 -/0 OFFICIAL USE ONLY (/ ) I' ~ ~ o E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) O'Rourke Mar orie DATE OF DEATH (MM-DD-YEAR) 21,01-0290 2000 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 159-01-7576 THIS RETURN MUST BE FILED IN DUPlICATE WITH THE Copyrlght(c) 2000 form software only The Lackner Group, Inc. DATE OF BIRTH (MM-DD-YEAR) VVI SNA X 1. Original Return 2. 4. Limited Estate 4a. X 6. Decedent Died Testate 7. (Attach copy of Will) o 9. Litigation Proceeds Received 010. NUMBER REGISTER OF WILLS u I u 3 date of death . Remainder Return rlor to 12-13~82) S. Federal Estate Tax Return Required 1 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) .I.Q )~..U .JHls'SEC.TlIl8: US. J E;'.. NAME James D. Bo ar Es uire FIRM NAME (If Applicable) TELEPHONE NUMBER One West Main Street Shiremanstown, PA 17011 R E C A P I T U L A T I o N 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property {7} (Schedule G or L) 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabil.ies, & Liens (Schedule I) (10) 11. Tolal 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 lax has not been made (Schedule J) 14. Net Value Sub'eel to Tax (line 12 minus Line 13) OFFICIAL USE ONLY (8) 61,743.22 (11) 4.671.29 (12) 57,071.93 (13) (14) 57,071.93 (15) (16) (17) (18) (19) 0.00 2,568.24 0.00 0.00 2,568.24 (1) (2) (3) None None None (4) (5) None 766.00 (6) 60,977 . 22 None 2,452.00 2,219.29 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable atlhe spousal tax rate, or transfers under Sec. 9116(aX1,2) 16. Amount of line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. ",,~Ill;!!~,Hl;Fl 57,071.93 X X X X .0 0 .0 45 .12 .15 Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS o' 10 House Avenue '- CITY I STATE I ZIP Camo Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 2,568.24 2,368.35 124.65 Total Credits (A + B + C) (2) 2,493.00 3. InterestlPenalty if applicable D.lnterest E. Penalty TotallnteresVPenalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) S. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the Interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT !111!!!!lll!I!!!llllllll!llllllll:!!l!llll!!!I!!!]llliilillliil!lll!lll]!!I!!lll!llill!llllllllllllll!!llll!llili!11111Iiilllllllliililll!!lll!liil!l!il1il111iliifi1IIIIIIIIIIilillliiill!!IIII!!I!!!i lillllli!iliillllilill!lll!llllll!ll!ll!lll!ll!l]!ll!I!lllllI1l!1ll!lll!!111!lllli1!l!i!!lllilli!!!!I!II!lll!lll!!lll!!!1111!llilil!l!!!ll!!llll!l!!!I!llllllllli!illl]!llll!!ll PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . ~ ~ b. reta~n the right. to de~ignate who shall use the property transferred or its income; . X c:. retain a reverSionary Interest; or. . . . . . . . . .. . . . . . . . . . .. . . . . X d. receive the promise for life of either payments, benefits or care? . . . . . . . . . X 2. If death occurred after December 12. 1982. did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ... . . . . . . . . . . . . . . . . . .. ............... ...... D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 0.00 0.00 75.24 ,0.00 75.24 [!] [!] [!] Under penalties of perjury, I declare that I ha....e examined this return, Including accompanyIng schedules and statements. and to the best of my knowledge and belief, it Is tl'1Je, correct and complete. Declaration of pre parer other than the personal representative Is based on aI/InformatIon of whIch preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN Joseph C. Ritter 737 Haverford Ave. - - M.i- fa -silad,,-,- -N:r- - -oso-sY- - - -- -- - - - - - - - - -- - - --- James D. Bogar Esquire One West Main Street - - -Shlr-amanst;wn:; - pi\: - - noif - - - - - - - - - -- - -- - - - - -- DATE q 1/0/1001 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% [72 P,S. 9116 (a) (1.1) on For dates of death on or after January 1. 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0'% [72 P.S. 9116 (a) (1.1) (iO]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent. an adoptive parent. or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5'%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(aX1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12'% [72 P.S. 9116(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent. whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group. Inc. Form REV-150Q EX (Rev. 6.00) lU!V-4t' VC+ll'921 . SAFE DEPOSIT BOX INVENTORY COMMONWeALTH 0' HNNSYLVANIA DE'ARTMII!NT 0' RII!VII!NUII! IHMIIITANCI TAX DIVISION Dm. 210601 HAUlHUlG. ,.... 17T2Wt101 Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE FILE NUMBER SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER 159-01-7576 DATE OF DEATH DECEDENT'S NAME {LAST, FIRST. MIOOL!) O'Rourke. Marjorie E. ADDRESS OF DECEDENT ISTREEl] ICITY) Blue Ridge Chateau. 10 House Avenue Camp NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX (NAME) James D. Bogar. Esquire (STREET AOORESS) One West Main Street Hill 12/17/00 ISTAT!) PA {ZIP COOE} 17011 IClTY) Shiremanstown ISTAT!) IlIP COOE} PA 17011-6 71 NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. (NAM!) (RELATIONSHIp) James D. Bogar. Esquire None ISTREET AOORESS) !CITY) One West Main Street Shiremanstown b. INAME} (RELATIONSHIP! Joseph C. Ritter Son (STREET AOORESS) ICITY) 737 Haverford Avenue Maple Shade {STATE} PA IZIP COO!) 17011-6 71 {STATE} NJ {ZIP COOE} 08052 c. (NAM!) (RELATIONSHIP) {STREET ADDRESS} (CITY) (STATE) IZIP COOE) NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (I'<A....E) PNC Bank. N.A. {STREET ADDRESS) 5288 Simpson Ferry Road I NAME OF PERSON MAKING LAST ENTRY ~ ~ c. fUt\w DATE OF CONTRACT TO RENT BOX NUMBER OF BOX ..\.-. W,i.<t~o '"t"n NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. {NAME) (CITY) ISTATE) (ZIP COOE) Mechanicsburg PA 17055 DATE AND TIME OF LAST ENTRY ~~1, lO(.'1'1 TITLE UNDER WHICH BOX IS REGISTERED ~ ~_0~ 40).e~ V\ Q. .Jtt\-er (STREET ADDRESS) ..,,1 l:\..wej-~ f.W~ (CITY) ~':i~ t-9&.<r~TATE) NAME AND TITLE OF EMPLOYE TAKING THE INVENTORY &t-~ l,tn'.\,e.r-t - (J~~~-U b. (NAME) (STREET AOORESSj (STATE) (ZIP CODE) WAS A WILL IN THE BOX? ~=S =NO If yes, CI. Date of will: b. Name and address of personal representative, if named in the will (NAME) [STREET ~~R~tV\ Q. ~ ~ e.\... 4~.(D Jb~ c. Name anG aGGress of at1'omevN!.}any (NAME) l iPlH 'oj\i-atM S'~4 ;:SHE:T ADDRESS} !\.JOK......u.t-t..G. . l't'8S ., ~ 1 t~\J ..t4e-h;>( ~ ~\..e'S'r...uU.. (CITY) \<\. -l, (STATE) 0<&:6 l- IZIP COOE) sk.l~ ~'\-Qc(.'I'\.- iltlMIV , noli :STATE) (ZIP CODE) (CITY) Page of INSTRUCTIONS (1) Cash: Report total only. (2) Stocks: List in detail every cammon or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and doss of stock. (3) Obligations of U. S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on death, etc. (4) Bonds: Oesignate by name, amount, serial number, or other designation. (Bearer Bonds) (S) Bank and Savings and Loan Passbooks: State name of depositor, number of book, lad date appearing in book, name of bank and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts. etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully os possible. (8) All other contents. ITEM ITEM DESCRIPTION NO. ~. ~..Ll\. -.;;\ ~ .J . d f....o ,,~~... ~ .11., , . \J I I I I I i I , , , , ! , ! I I I i , - i , I CJ;RTlfY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COPY OF : CORRECT AND COMPLETE TO THE BEST OF MY KNOWLEDGE AND BEUEf, SAFE DEPOSIT BOX INVENTORY, is'Cu-_ f) SIGNATURE () ra:. ! PRJNT NAM'E -c: PRINT NAME AND CHECK APPROPRIATE BOX aELOw: . ~~.~ ,PRINT7ITlE ~ ,.12-~~ ICHECK APPROPRIATE 'Ox, \ We,~-\-~ \' "" o Exec:utor(trix) 0 AdrninistrCltoritrix) p:.-. ~ '").O~( ~ Estate Representative 0 loint o.....ner ;;Jf sare deoosit box SAFE DEPOSIT BOX INVENTORY REVM1508 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCETI>X RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ITEM NUMBER 1 DESCRIPTION Internal Revenue Service - Federal income tax refund VALUE AT DATE OF DEATH 506.00 2 Contents of home and personal property - as per attached appraisal 260.00 TOTAL (Also enler on line 5, RecaDIIulallon) $ 766.00 (tf more space ts needed, insert additional sheets of the same size) CopyrIght (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) APPRAISAL Personal Property of 111tZ..JVPJG b' (<. 0 Ii P..)4E -L'::s7/'JJC- Appraised by Chuck E. Bricker AU094-L Date b.. - :L7 -() u ITEM VALUE ITEM VALUE S J'c. ,861 I! }1C:::;I.HTc- L~o 40 COLD" PDR...--nJ SlJ,O,) ;\1(C!...b IVA-n~ 2600 tz~cLIt.1d- /6,tJo . ~ LAMfS Cd~ .2 ~I /lNd .s S,OD D/L. -/J./g 36.do M/<L SMklL fI()uS~.JIOLJ 2.6,0 j) JI, '6 . &0 I1J'TAL AjJjJl<AISAL . - (0 L J. 2, ':E.A" .t.. ZiA' -]:;I ^ 4(/0 <14-.4. REV-1S09EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marjorie E. O'Rourke SCHEDULE F JOINTL V-OWNED PROPERTY SSfF 159-01-7576 12/17/2000 FILE NUMBER 21-01-0290 If an asset was made joint within one year of the decedent's date of death, It must be reported on Schedule G. A. SURVIVING JOINT TENANT'S) NAME Joseph C. Ritter ADDRESS 737 Haverford Ave. Maple Shade, NJ 08052 RELATIONSHIP TO DECEDENT Son B. c. JOINTLY-OWNED PROPERTY, LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM OR JOINT MADE Include name of flnanclallnstltutlon and bank DATE OF DEATH DECO'S VALUE OF account number or similar Identifying number. NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST bECEDENT'S INTEREST 1 A 07/11/67 Members 1st Federal Credit 6,054.25 50.00% 3,027.13 Union - Regular Savings Account No. 9568-00, date of death balance $6,046.67, accrued interest $7.58 2 A 04/02/86 Members 1st Federal Credit 31,426.21 50.00% 15,713.11 Union - Investment Savings Account No. 9568-05, date of death balance $31,365.58, accrued interest $60.63 3 A 07/01/67 PNC Bank, N.A. - Checking 84,473.95 50.00% 42,236.98 Account No. 5140047858, date of death balance $84,450.47, accrued interest $23.48 TOTAL (Also enter on line 6, Recapitulation) $ 60,977 . 22 (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97) Members'-;:. FEDERAL CREDIT UNION INSURANCE DEPARTMENT 5000 LOUISE DRIVE P. O. BOX 40 MECHANICSBURG, PA 17055 1 -800-283-2328 or (717) 697-1161 . February 13, 200 I James D. Bogar One West Main Street Shiremanstown, PA 17011 RE: Estate of Marjorie E. O'Rourke SSIN 159-01-7576 Dear Mr. Bogar, Enclosed is the information requested in your letter of January 12, 2001 regarding the accounts held with Members I" by Marjorie O'Rourke. Please be advised that the regular savings account afford a plan of life insurance with a maximum benefit of $4,000. We have repeatedly requested a death certificate from Joseph Ritter to facilitate claim submission. Please forward at your earliest convenience and allow 6-8 weeks for claim processing. You may contact me at 795-5131 should you have any questions or require additional information. Enclosure Metnbers"'" FEDERAL CREDIT UNION " REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Opened Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Created INVESTMENTS SAVINGS ACCOUNT: Account Number/Suffix Date Account Opened Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interst Name of Joint Owner Date Joint Ownership Created Estate of: MARJORIE E. O'ROURKE Date of Death: 12/1712000 Social Security Number: 159-01-7576 9568-00 07/1I!1967 $6,046.67 $7.58 $6,054.25 Joseph C. Ritter 07/1I!1967 9568 -05 04/02/1986 $31,365.58 $60.63 $31,426.21 Joseph C. Ritter 04/02/1986 INSURANCE DEPARTMENT 5000 LOUISE DRIVE P. O. BOX 40 MECHANICSBURG, PA 17055 1-800-283-2328 or (717) 697-1161 tJM ERS 1ST ~tt1I. enise A. Ande Insurance Products Supervisor February 13, 2001 FEB-12-2001 16:24 PNCB~NK CIF DEP~RTMENT 412 705 0057 P.01/02 0PNCBAN< Decedent Reporting Firstside Center 500 First A venue, 4th Floor Pittsburgh, PA 15219.3128 /SCP February 12, 2001 James D. Bogar Attorney at Law One West Main Street ShiremanstoWn, PA 17011 RE: Estate of Marjorie E. O'Rourke, Deceased SSN: 159-01-7576 000: 12/1712000 Dear Mr. Bogar: Please find the date of death balances you have requested listed below. CHECKING ACCOUNT 1115140047858 Established 07/01/1967 MARJORIE E OROURKE JOSEPH C RITTER DOD Balance: $84,450.47 + $23.48 accrued interest SAFE D:f:l'QSIT BOX #471 Established 01/23/1987 MARJORIE E OROURKE Located: Windsor Park Branch 5288 Simpson Ferry Road Mechanicsburi. P A 17055 (717) 697-3001 Page 1 of2 A mem~ of The PNC Financial ServICf:5 Group PNC B4nk NA Pittsburgh Pc:nnwlvania 15265 'FEB-12-2001 16:24 PNCBANK CIF DEPARTMENT 412 705 0057 P.02/02 ~PNCBAN< Our office only provides date of death balances for IRA's, CD's, Checking and Savings acconnts. We do NO Financial Transactions or Statement Orders. For Further information please call1-800-4-BANKER or your loeal PNC Branch and ask to speak with a Finandsl Services Representadve. Sincer:~./":~ c;.. ~ Af1I': ~ Erica A. Bishop 1-800-762-1775 Page 2 of2 A member of The PNC Financial Serviccs Group fiNe B<ink NA Pittsburgh P~nnsvlvania 15265 TOTAL P.02 REV-1S11 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAl EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Marjorie E. O'Rourke Debts of decedent must be reported on Schedule I- ITEM NUMBER A. B. SSfl 159-01-7576 FILE NUMBER 21-01-0290 12/17/2000 DESCRIPTION AMOUNT FUNERAL EXPENSES, 1. ADMINISTRATIVE COSTS, Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. 3. Attorney's Fees James D. Bogar Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 2,100.00 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Chuck Bricker, Auctioneer - Personal property appraisal fee 30.00 2 Malin and Murphy Financial and Tax Service - Preparation of 2000 federal and state income tax returns 172.00 3 RESERVES: Costs to conclude administration of Estate including filing fee for PA Inheritance Tax Return and Inventory and related matters 150.00 TOTAL (Also en!er on line 9. Recapo"la!'on) S 2,452.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1S11 EX (Rev. 1-97) REV.1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marjorie E. O'Rourke SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SSfl 159-01-7576 12/17/2000 FILE NUMBER 21-01-0290 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Blue Ridge Chateau - Room rental fee AMOUNT 1,975.78 2 Community Lifeteam Inc - Wheelchair van transportation 40.00 3 East Pennsboro Ambulance Service, Inc. - Wheelchair van transportation 60.00 4 Verizon - Telephone bill 47.81 5 West Shore Emergency Medical Services - Wheelchair van transportation 95.70 TOTAL (Also enler on line 10, Recap~ulalion) $ 2,219.29 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) AEV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHEAITANCETAX RETURN RESIDENT DECEDENT ESTATE OF Mariorie E. O'Rourke SCHEDULE J BENEFICIARIES SSfj 159-01-7576 12/1712000 NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under Sec. 9116(a}( 1.Z)] Joseph C. Ritter 737 Haverford Ave. Maple Shade, NJ 08052 RELA IIONSHIP TO UEC~"lENT Do Not List T,ustoe{s) 1 Son FILE NUMBER 21-01-0290 AMOUNToR SHARE OF ESTATE Rest, residue and remainder of Estate ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S (If more space is needed, insert additional sheets of the same size) Copyright (c) ZOOO ferm software only The Lackner Group, Inc. 0.00 Fe,m REV-1513 EX (Rev. 9-00) 1!LClsl 3II1Iill Club illeslClmeul OF MARJORIE E. O'ROURKE I, MARJORIE E. 0' ROURKE, of Lo...r Allen Township, Currioerland Cotmty, Pennsylvania, !rake, publish and declare this as and for my Last Will and TestaI1El1t, hereby revoking all other Wills and Codicils heretofore rrade by lIE. FIRST: I direct the payment of all my just debts and funeral expenses, including my grave marker and all expenses of my last illness, shall be paid frcrm my residuary estate as soon as practical after my decease as a. part of the ex- penses of the achnini.stration of my estate. SEa:MJ: I devise and bequeath all the rest, residue and rerrainder of my estate of whatever nature and v.herever situate. together with any insurance .~ 1 \\"l policies thereon, unto my son, JOSEPH C. RITlER. THIRD: Should my son, Joseph C. Ritter, predecease lIE, I devise and bequeath all the rest. residue and remainder of my estate of whatever nature and wherever situate, together with any insurance p:>licies thereon, unto DAISY E. M:X:ER of 30 Cherry Street, Ih1trose, pennsylvania 18801 and MARY E. 1J1JNN, of 37 Third Street, Towanda. PeImSylvania 18848, or the s\ttVivor thereof, in equal shares. FOUR1H: In addition to all powers granted to them by law and by other ~ pmvisions of this Will, I give the fiduciaries acting hereunder the following powers. applicable to all property. exercisable without court approval and effec- ~ '1 (A) To sell at public or private sale. or to lease. for any period of $.. tirre. any real or personal property and to give options for sales. exchanges or tive until actual distribution of all property: es. for such prices and upon such terrrB or conditions as are deered proper. (B) To partition, subdivide. or inprove real estate and to enter into '- agrearents concerning the partitiDn. subdivisi~. iInpro\TeIrEnt, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To c.orrpromise any claim or controversy and to abandon any property which is of little or no value. ,l ~ (D) To invest in all fonns of property, including stocks, canron trust ftnds and rrortgage investrrent funds. withoot restriction to investments authorized for Pennsylvania fiduciaries. as are deerred proper. without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investIrents. (F) To exercise ;my election or privilege given by the Federal and other tax laws. including. but not necessarily being limited to, personal incorre, gift and estate or inheritance tax laws. (G) To make distributions to my herein I1BIIEd beneficiaries in cash or in kind or partly in each. FlFIH: I direct that all inheritance, estate. transfer. succession and death taxes, of <my kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing mder this Will, shall be paid out of the principal of my residuary estate. SIX1H: All interests hereunder, vtlether principal or incorre, while undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distributable. shall not be subject to attachment. executicm or sequestration fox any debt. contract, obligation or liability of any beneficiary, and fl..tr:-thernore. shall not be subject to pledge, assigrment, conveyance or 8I1ti- cipation. SEVENTII, I naninate and appoint my son, JOSEPH C. RIITER, Executor of this, my Last Will and Test~t. In the event of the death. resignation or in- ability to serve for any reason whatsoever of the said Joseph C. Ritter. I naninate and appoint Cll'ID BANK, N.A., of New Cunberland, Pennsylvania, Executor of this, my last Will and Testarrent. I hereby relieve my Executor fran the necessity of post- ing security in cormection with his duties as such in any jurisdiction in iliich he may be called upon to act insofar as I am able by law to do so. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testammt, this (; tlday of' )~,J'",( , 1985. J) ( J .t. ", ,- .' ~ '2) J t.'_l' ( l1!il'Jorie E. 1':1 ) , ( 0' Rourk[;' " ' (SEAL) Signed. sealed, published and declared by the above nan:ed Testatrix as d for her Last Will and TestanEnt in our presence, who. at her request, in her resence and in the presence of each other. have hereooto subscribed our narres as ttesting witnesses. /l'Ulj.ill3e7'kll J I ~ (j . c?f.i.l d. 11';u~,yI'- -2- ~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Marjorie E. O'Rourke Date of Death: 12/17/2000 Will No. 21-01-0290 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. I f the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. I f the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 09/11/01 (j~Rh~ James D. Bogar, Esquire Name (Please, type or print) One West Maln St. Shiremanstown, PA 17011 Address (717) 737-8761 Tel. No. Capacity: Personal Representative (MAH:rmf/AM3) x Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BOGAR JAMES D 1 W MAIN STREET SHIREMANSTOWN, PA 17011 __n____ fold ESTATE INFORMATION: SSN: 159-01-7576 FILE NUMBER: 21-2001- 0290 DECEDENT NAME: O'ROURKE JMARJORIE E DATE OF PAYMENT: 09/13/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/17/2000 NO. CD 000262 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $75.24 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: JOSEPH CRITTER C/O JAMES D BOGAR ESQUIRE CHECK# 141 SEAL INITIALS: SK RECEIVED BY: REGISTER OF WILLS THIS RECEIPT REPLACES CD 00055 and CDO0056 $75.24 MARY C. LEWIS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 RECEIVED FROM: BOGAR JAMES 0 1 W MAIN STREET SHIREMANSTOWN, PA 17011 -------- fold ESTATE INFORMATION: SSN: FILE NUMBER: DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: REMARKS: JAMES H MACALLISTER CHECK# 594 SEAL PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 000255 ACN ASSESSMENT CONTROL NUMBER 101 159-01-7576 TOTAL AMOUNT PAID: INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS 21-2001- 0290 O'ROURKE MARJORIE E 09/13/2001 THIS RECEIPT IS BEING REPLACED WITH CD ~O$6 REGISTER OF WILLS AMOUNT $40.92 $40.92 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 REV-1162 EX(11-96) NO. CD 000256 BOGAR JAMES 0 1 W MAIN STREET SHIREMANSTOWN, PA 17011 ACN ASSESSMENT CONTROL NUMBER -------- fold 101 ESTATE INFORMATION: SSN: 159-01-7576 FILE NUMBER: DECEDENT NAME: 21-2001- 0290 O'ROURKE MARJORIE E DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: TOTAL AMOUNT PAID: REMARKS: JOSEPH CRITTER C/O JAMES 0 BOGAR ESQUIRE CHECK# 141 SEAL INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS * TIUS RECEIP'I' IS BEING REPLACED WITH CD 00062 AMOUNT $75.24 $75.24 \. /b-c:2/?-/O COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN JAMES D BOGAR ESQ 1 W MAIN ST SHIREMANSTOWN PA 17011 10-29-2001 OROURKE 12-17-2000 21 01-0290 CUMBERLAND 101 *' REY-15~7 EX AFP 112-DD) MARJORIE E Allount RelliUed CHANGED (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 766.00 60.977.22 .00 (8) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =is4-j-E3fAFP-nz=ooY-No;--icE--oF-YNHEifiTAi'-cE-;-Ax-APPRA-isEi'-iNT~--Ai:.'rOWAi'-CE-(fR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF OROURKE MARJORIE E FILE NO. 21 01-0290 ACN 101 DATE 10-29-2001 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax TAX RETURN WAS: (X) ACCEPTED AS FILED 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 (9) (10) 2.452.00 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. 61.743.22 4.671 ?9 57.071.93 .00 57.071. 93 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rat. (17) 18. Allount of Lin. 14 taxable at Collateral/Class B 'rat. (18) 19. Principal Tax Due 2.219.29 (11) (12) (13) (14) .00 X 00 = .00 57.071.93 X 045 = 2.568.24 .00 X 12 = .00 .00 X 15 = .00 (19)= 2.568.24 TAX CRI='DITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-15-2001 AA478159 124.65 2.368.35 09-13-2001 CDOO0262 .00 75.24 TOTAL TAX CREDIT 2.568.24 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ..CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) / ~./c2/7 -/d:V COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '*'_'~I " .. t/ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 Recore,_: Re"';'-.-1 ~~j" . . REY-1607 EX AFP 112-00l .02 JAN 25 01 DATE ':liiS ESTATE OF DATE OF DEATH P 2 '04 FILE NUMBER '.. COUNTY ACN 12-24-2001 HARTZ 02-27-2001 21 01-0291 CUMBERLAND 101 ERMA M DIANE G RADCLIFF ESQ ~::~ ~~~~DLE RD PA 17€~~ben'~L; Allount Rellitted FA MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=ii.'ifj-E,3f-AFP--fi'2-=ooY------...--iNiiERITANCE--YA3f-SYjrfEHE-tiY-O"F-AC-Couiff--...--------------------- ESTATE OF HARTZ ERMA M FILE NO. 21 01-0291 ACN 101 DATE 12-24-2001 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: 11-19-2001 P R I NCI PAL TAX DUE: ........................................................................................................................................................................................................................... 1.703.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-23-2001 AA496643 85.15 2.257.00 12-06-2001 REFUND .00 639.15- TOTAL TAX CREDIT 1.703.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )