HomeMy WebLinkAbout01-0501
Estate of LEONARD M. SEACHRIST
also known as
PETITION FOR PROBATE and GRANT OF LETTERS
~1:J2l- EOI
No.
To:
Register of Wills for the
Deceased. County of CUMBERLAND in the
Social Security No. 210-.26-9t1S9 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut rix
in the last will of the above decedent, dated December 22.
and codicil(s) dated January 24, 2001
named
-2..Q.Q.0
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland County, Pennsylvania, with
h is last family or principal residence at 6 Loq an's Run
East Pennsboro Township
(list street, number and muncipality)
Decendent, then 6 5 years of age, died A p r i 1 6, 2 00 1 ,
at 6 Loqan's Run. Enola, PA
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent 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
situated as follows:
$ 516,000.00
$
$
$ None
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters Tes tamen tary
(testamentary; administration c.La.; administration d.b.n.c.La.)
theron.
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Edna L. Seachrist
6 Loqan's Run
Enola. PA 17025
OATIl OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA '1 ss
COUNTY OF CUMBERLAND J
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
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Edna L. Seac rlS .
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No.
21-2001-501
Estate of
LEONARD M. SEACHRIST
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW MAY 23m, 2001, 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 December 22, 2000 and January 24, 2001
described therein be admitted to probate and filed of record as the last will. and Codic il of
Leonard M. Seachrist
and Letters 'T'P.~ t F1mp.n t A ry
are hereby granted to Edna L. Seachr is t
FEES
P b $ 375.00
ro ate, Letters, Etc. .........
Short Certificates( 4) . . . . . . . . .. $ 12. 00
Renunciation ................ $
Codicil $ 10.50
x- Pages (13 ) TOTAL $ ....39':00
F1~a .~p;y' .2:3m,20Ql.. =. S.... ~:?~.
$ 441.50
109
(717) 761-4540
PHONE
MAILED LEI'TERS ro"" ATI'ORNEY
1 (\<;.,~()<; QEV Cl/~r;
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
p
7396745
No.
21-2001-501
l\ld-ol
Date
H1OS. 143 Rev. 2Ja7
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
TYHlPRlNT
IN
PEIlIIANENT
lI&.AQ INK
sex
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NAME Of DECEDENT If.... M_. l....l
1.
AGE (LaIl_yl
BIRTHPlACE IC...._
SlaI. '" fer_ CounIIYI
SWE fll.f..uN8ER
SOCIAl. seCURITY NUMBER
3.210 26 _
PlACE OF DEATH .C"""_....y",.., .- .... oO$I,uel..,... 00 "'Nt _.
HOSPITAL. -
lnpal_O
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UtlOER 1 YEAR
_ Dap
5. 65
COUNTY Of OEArH
Yr..
... Cunberland Cotmt
DECEDENT'S USUAl.. OCCUPATION
(~~'::l:'=::~:'r
. ".. Painter
llIECEOENT'S MAILING ADDRESS /SIJeol. C~IlOwn. s... Z",COdeI
11a. $/....
Pennsv lvania
Cunberland County
6 L:>gan Run
1... Foola. PA 17fJ25
mHER'SNAME (F.... M_.L;osI)
1111.C
UOTHER'S NAME IF.... MddIe. ".odeIl Su''''''''''1
Carrie M:Ie Miller
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'NFORMAH6SMAllIltCl ~~~:'1'A' "615"""1
JOII. lDgan ,
PLACE OF DISPOSITION. N_ 01 Cemalaoy. CremalOly LOCATION. CilylTown. S,.... ZiP Code
01 0lNf Place
JP.diantown Gap National Caretery Jld. Annville. PA
NAME AND ADDRESS Of' FACILITY
~erF~Cramtory ,Ine .fDl1LinglestownRd.lIbg,PA1711
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INFORMANT'S NAME (T ypelPnnl1
Miles R. Seachrist
Edna L. Seachrist
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27~ PART I; EAt'" the disea_s,. '.....\eS Of compIK:atlOllS which caUS4KIlhe death 00 not .AI.. the mode 01 dying, such itS ca,diac 01 ,espttalory ilHtfst, shock Of hilart fa"".
LI. onIV one cause on eacJ>....
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DUE lO(OR~ACONSEOUENCE :
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DUE 10 lOA AS A CONSEOUENCE Of):
DUE 10 (OR AS A CONSEOUENCE Of):
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WERE AUTOPSY FINDINGS MAHNEROf'DEATH
"""'"-"lILE Pf\IOR 10
COIW\.ETIOfol OF CAUse Nall...1 XX! 0
OF OERH1 HomiCide
Ace_ D Pending _iQalion 0
Yeo 0 No 0 Suicide 0 Could noI be .I.,~ 0
DATE OF INJURV
(UonOl. Day. 'IIt"1
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UARlTAL STATUS. _..... SUA1IIYING SPOuSE
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Mnried IS. Edna L. Flasher
East Pennsboro
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No. decedenl_
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DATE SIGNED
1-. Day. -.
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WAS CAse REfERRED TO ~~Dct EXAMINEfllCORONER1 ~
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PART II:
Cllh8I s.grvfic.... c:ondilion& conu......ing 10 <leach. bul
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TIME OF INJURY
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buiIlIin9. ele. ,Spoc.Iy)
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SIGNAfURE
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LICENSE
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CERTifIER \Ch_ oniy onel
'CERTIFYING PHY$IC1AN (PhySIC.... CetOlyon<j """'" uI ""atn ..nen anol/1tlf phySIC"'" haS pronounced ""alh """ COfJlllIeIedll.... 231
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.PRONOUNCIIiG AND CEATIFYIIiG PHYSICIAN IPhySlCo;on bol" ","'"",ncollg oe"'" an<! c.....vong 10 cause or <lealh,
To"'" b.Ht of Illy knowledge. de.... oc:ew,,,,.t the .... d.... ~ piece. and Clue to ItMt cau"Ca. and manne'.. 11.led,.
'MEDlCAL EXAMINER/CORONER
On lhe beele of e..ml..alion and/ow lnvesligalio... in my opinio... deal11 oceu,,'" II (II. lime. daCe. a..d place and due Co Ill. eeuH(sland
IItftftAet' .. ....ed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . , . . . . , . . .
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ReGISTRAR'S SIGNATURE AND NUMBER
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002402-00002/12. 19.00/EGM/KLT /54975.3
mast BIill aub Wtstamtut
OF
LEONARD M. SEACHRIST
I, LEONARD M. SEACHRIST, East Pennsboro Township, Cumberland County,
Pennsylvania, being of sOll.l1d and disposing mind, memOlY and understanding, do hereby make,
publish and declare this as and for my Last Will and Testament, hereby revoking and making void
any and all Wills or Codicils at any time heretofore made by me.
ARTICLE I
DEBTS
I direct the payment of all my legal debts and the expenses of my last illness and funeral
from my Estate as soon after my death as conveniently may be done.
ARTICLE II
TANGIBLE PERSONAL PROPERTY
I give and bequeath my motor vehicle(s), household and personal effects and other tangible
personalty of like nature (not including cash or securities), together with any existing insurance
thereon, unto my wife, EDNA L. SEACHRIST, provided she survives me by thirty (30) days. In
the event that my wife, EDNA L. SEACHRIST, is not living on the thirty-first (31st) day
following my death, I give and bequeath the same unto my daughter, LORI JEAN MOORE.
002402-00002/12. 19.00/EGM/KL T/54975.3
'f
ARTICLE III
MARITAL DEDUCTION BEQUEST
If my wife, EDNA L. SEACHRIST survives me (and I direct that for purposes of this
Article of my Will she shall be deemed to have survived me unless it appears unmistakably that
she predeceased me), and if the federal estate tax due because of my death will be reduced by
making this gift for her benefit, I give, devise and bequeath unto my wife, EDNA L.
SEACHRIST, the least amount (based upon values as finally determined for federal estate tax
purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the
federal estate tax to the lowest possible figure after full use of all other deductions and credits
allowable in calculation the federal estate tax. However, the state death tax credit shall only be
taken into account to the extent that it does not increase the amount of tax payable to any state.
Accordingly, I direct that:
A. If the marital deduction, or any other similar benefit, is allowable with respect to
any property, including property held by entireties, which my wife, EDNA L.
SEACHRIST, has received prior to my death or at my death will receive
otherwise than pursuant to this Article III, the value of such property shall be
taken into consideration in calculating the size of the gift under this Article III.
B. No property ineligible for the marital deduction, or any similar benefits, shall be
distributed to this gift for my wife, EDNA L. SEACHRIST, pursuant to this
Article III.
c. Either cash or investments or both may be allocated to any gift under this Article
III.
D. Any property allocated under this Article III in kind shall be valued at the value
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, ,
which it is finally included in my gross estate for federal estate tax purposes,
provided that the aggregate market value thereof on the date of allocation (plus
the value as finally determined for federal estate tax purposes of all other property
qualifying for the marital deduction) is at least equal to the dollar value of the
marital deduction as finally determined for federal estate tax purposes.
E. If any provision of my Will shall result in depriving my estate of the marital
deduction for federal estate tax purposes, such provision is hereby revoked and
my Will shall be read as if any portion thereof inconsistent with allowances of the
marital deduction for federal estate tax purposes is null and void.
ARTICLE IV
CREDIT BY PASS TRUST
I give, devise and bequeath all the rest, residue, and remainder of my Estate, of whatsoever
nature and wheresoever situate, unto my Trustee hereinafter named, IN TRUST, however to hold,
manage, invest and reinvest the same for the following uses and purposes:
A. To pay the net income therefrom at least as often as quarter-annually unto my wife,
EDNA L. SEACHRIST, for and during her lifetime.
B. As much of the principal of this Tlust as Trustee in its sole discretion may from time
to time think advisable for my wife's health, maintenance, and support to maintain
her in the station of life to which she is accustomed at my death, or during her
illness or emergency shall be either paid to her or else applied directly for her
benefit by my Trustee after taking into account other assets and sources of income
available to her.
C. Trustee may apply the net income of this Trust for the support of my wife,
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002402-00002/12. 19.00/EGM/KL T /54975.3
"
EDNA L. SEACHRIST, should she by reason of age, illness or any other cause in
the opinion of my Trustee be incapable of disbursing it.
D. Upon the death of my wife, EDNA L. SEACHRIST, or at the time of my death
should my wife, EDNA L. SEACHRIST, predecease me, I direct my Trustee to
distribute the balance of the principal and undistributed income as follows:
1. One-half (1/2) thereof unto my daughter, LORI JEAN MOORE, provided
she is then living. In the event that my daughter, LORI JEAN MOORE, is
not living at the time for distribution aforesaid, I give, devise and bequeath
the same unto her then-living issue, per stirpes by representation, subject to
the provisions of Section 2 hereof.
2. One-half (1/2) thereof unto the then-living issue, per stirpes by
representation, of my daughter, LORI JEAN MOORE, subject to the
provisions of Article V hereof.
ARTICLE V
FURTHER TRUST: BENEFICIARY UNDER 27
Should any person entitled to a share of my estate not have reached the age of twenty-seven
(27) years at the time for distribution to him or her, I devise and bequeath the share of each such
person unto my TRUSTEE hereafter named, IN SEPARATE TRUST, to hold, manage, invest and
reinvest the shares so received, and to use and apply the income and principal, or so much thereof,
as in Trustee's discretion, may be necessary or appropriate for such beneficiary's support and
education (including college education, graduate and under graduate and vocational training),
without regard to his or her ability to provide for such support or education or to make paYment for
these purposes, without further responsibility, to such beneficiary or to any person taking care of
such beneficiary. Trustee shall distribute one-third (1/3) of the then remaining principal and any
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"
income accumulated thereon unto such beneficiary when such beneficiary shall reach the age of
twenty-one (21) years and shall thereafter pay the net income therefrom unto him or her. When
such beneficiary attains the age of twenty-four (24) years, Trustee shall distribute one-half (1/2) of
then remaining principal and any income accumulated thereon to such beneficiary, and the balance
of the principal and any income accumulated thereon to such beneficiary when such beneficiary
reaches the age of twenty-seven (27), at which time the Trust as to that beneficiary shall terminate.
In the event any beneficiary dies before receiving his or her final distribution hereunder, such
beneficiary's trust shall terminate and the balance of principal and income shall be distributed to his
or her personal representative.
ARTICLE VI
TERMINATION OF SMALL TRUSTS
If at any time during the continuance of any trust created hereunder, the Trustee, in its sole
and absolute discretion, determines that the size of any individual Trust has become so small as to
be impractical to continue to hold in Trust and uneconomical to continue to administer as a Trust,
then in such circumstances, the Trustee may, without further authorization, distribute the balance of
the principal and income in such Trust to the beneficiary then-entitled to the income therefrom, and
upon such distribution, the Trustee shall be released from further obligation with respect to that
Trust and shall not be subj ect to any claim from any person who may have had a future interest in
such Trust had it been continued in Trust.
ARTICLE VII
SPENDTHRIFT PROVISIONS
The interest of the beneficiaries hereunder or the beneficiaries of any Trust created herein
shall not be subject to anticipation or to voluntary or involuntary alienation.
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"
ARTICLE VIII
TAXES
I direct that all death taxes shall be paid from my residuary estate passing under Article IV
(or Article V, as the case may be) of this Will or, to the extent determined by my Personal
Representative, by the Trustee from property (if any) distributable directly to the Trustee. In no
event shall the payment thereof (i) reduce or otherwise affect the amount (if any) distributable
under Article III except to the extent that property remaining in my gross estate after satisfaction or
provision for satisfaction of all debts and expenses of administration, and all inter vivos and
testamentary dispositions (other than under Article IV or Article V) of property included in such
gross estate which do not qualify for the federal estate tax marital deduction, shall be insufficient to
satisfy all death taxes in full and (ii) be made from any property which is not includible in my estate
for the purposes of one or more of such death taxes and which would be so includible if used for
such payment.
ARTICLE IX
DISCLAIMER
If any person otherwise entitled to take hereunder (or such person's legal representative)
files a written disclaimer, in whole or in part, with respect to any provision of this Will with my
Executor or Trustee within the period allowed by Section 2518 of the Internal Revenue Code, such
person (i) shall be treated as having predeceased me for purposes of holding or distributing the
disclaimed share, and (ii) shall not participate in any decision to payor apply the income or
principal of the disclaimed share to or for the benefit of any person hereunder, but such person shall
not be treated as having predeceased me for purposes of holding, distributing or participating in any
such decision under any provision to which the disclaimer does not extend.
In the event my wife, EDNA L. SEACHRIST, files a written disclaimer, in whole or in
part, with respect to any property or interest otherwise distributable pursuant to Article II or III
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"
hereof, such property or interest so disclaimed shall be distributed to my Trustee and shall be held
in a separate Disclaimer Trust under terms and conditions identical to the Trust Under Article IV as
applied to circumstances then existing; provided that my said wife, EDNA L. SEACHRIST, shall
have no right to withdraw or power to appoint the principal of the Disclaimer Trust.
ARTICLE X
ELECTIONS - OPTIONS
My Personal Representative shall have full power to exercise, in hers, his or its sole and
absolute discretion, any elections provided by the Internal Revenue Code ("Code"), other statutes
and regulations, state and federal, relating to the administration of my estate and the Trusts herein
created, including but not limited to the following:
A. To join with my wife or her personal representative in the filing of a joint income
tax return for any period for which such a return may be permitted, without
requiring her or her estate to indemnify my estate against liability for the tax
attributable to her income, and to consent for federal gift tax purposes to having
gifts made by my wife during my lifetime treated as having been made one-half of
my wife and one-half by me.
B. To make the election described in Section 2056(b )(7) of the Code in respect to all
qualified terminable interest property (or any specific portion thereof) includible in
my gross estate to such extent as my Personal Representative shall deem to be in the
best interests of my estate and beneficiaries thereof, and any determination made in
good faith by my Personal Representative to make or not to make such election
shall be binding and conclusive upon each person having any interest in my estate
and shall not be subj ect to question or exception in any manner or proceeding
whatsoever or by any person whomsoever.
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C. To make the allocation of the Generation Skipping Transfer Tax exemption allowed
to an individual pursuant to Section 2631(a) of the Code in such manner as my
Personal Representative shall deem to be in the best interests of my estate and
beneficiaries thereof, any determination made in good faith by my Personal
Representative with respect to such allocation shall be binding and conclusive upon
each person having no interest in my estate and shall not be subject to question or
exception in any manner or proceeding whatsoever or by any person whomsoever.
D. To choose the alternate valuation date for federal estate tax purposes, without regard
to whether the size of any marital deduction shall will be increased or decreased
thereby, without requiring reimbursement.
ARTICLE XI
POWERS - PERSONAL REPRESENTATIVE AND TRUSTEE
My Personal Representative and Trustee shall have the following powers in addition to
those vested in them by law and by other provisions of my Will applicable to all property, whether
principal or income, including property held for minors, exercisable without court approval and
effective until actual distribution of all property:
A. To have full authority to deal with any business interest as freely as I might in my
lifetime.
B. To make distribution in cash or in kind, or partly in cash and partly in kind, and in
such manner as they may determine.
C. To retain any or all of the assets of my estate, real or personal, without restriction to
investments authorized for Pennsylvania fiduciaries, as they deem proper, without
regard to any principle of diversification or risk.
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D. To invest in all forms of property without restriction to investments authorized for
Pennsylvania fiduciaries, as they deem proper, without regard to any principle of
diversification or risk.
E. To sell at public or private sale, to exchange, or to lease for any period of time any
real or personal property and to give options for sales, exchanges or leases, for such
prices and upon such terms or conditions as they deem proper.
F. To allocate receipts and expenses to principal or income or partly to each as they
from time to time think proper.
G. To borrow from or to sell to my Trustee even though such Trustee may be my
personal representative.
H. To compromise any claim or controversy.
ARTICLE XII
TRUSTEE
I name, constitute and appoint ALLFIRST TRUST COMPANY OF PENNSYL VANIA,
N.A., and my daughter, LORI JEAN MOORE, Trustees of any Trust created by me in this my
Last Will. In the event my daughter, LORI JEAN MOORE, fails to qualify or ceases to so act, I
direct that my corporate Trustee shall continue to so act without the appointment of a successor
individual Co-Trustee. So long as my daughter, LORI JEAN MOORE is acting as Co-Trustee, I
direct that she shall be authorized to replace ALLFIRST TRUST COMPANY OF
PENNSYL VANIA, N .A. as Co-Trustee and to select as a successor corporate Co-Trustee a
banking institution authorized to engage in trust business in the Commonwealth of Pennsylvania.
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..
ARTICLE XIII
PERSONAL REPRESENTATIVE
I name, constitute and appoint my wife, EDNA L. SEACHRIST, Executrix of this my last
Will and Testament. If my wife, EDNA L. SEACHRIST, fails to qualify or ceases to so act, I
name, constitute and appoint my daughter, LORI JEAN MOORE, Alternate Executrix to
complete the administration of my Estate. In the event that my daughter, LORI JEAN MOORE,
fails to qualify or ceases to so act, I name, constitute and appoint ALLFIRST TRUST
COMPANY OF PENNSYL VANIA, N.A., Alternate Executor to complete to administration of
my Estate. No fiduciary acting hereunder shall be required to post bond or enter security in any
jurisdiction for the faithful performance of the duties required therein, but if a bond is nevertheless
required, it shall be without surety. If ancillary administration is necessary in any other state, I
authorize my Executrix, or successor, to so act in such state without the necessity of posting bond.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will
f
and Testament, this '72~ayof ~ ,200JL.
~J1!1 ~
LEONARD M. SEACHRIST
(SEAL)
Signed, sealed, published and declared by the above-named Testator, as and for his Last
Will and Testament, in the presence of us, who at his request, in his presence and in the presence of
each other, have hereunto subscribed our names as witnesses.
j(~ s. ff.dtvr.
~/S~
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002402-00002/12. 19.00/EGM/KL T /54975.3
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
We, LEONARD M.
C ~ 't' S', PJffo.-t 0
SEACHRIST, pa,^r.r 5' ~ and
, the Testator 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 Testator signed and executed the instrument as his Last Will and that
he had signed willingly and that he executed it as his free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the
Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen
years of age or older, of sound mind and under no constraint or undue influence.
~07.bdd
LEONARD M. SEACHRIST
j{Wn~ S. ;&~
Witness
(JJU'~l J~
Witness. /
Subscribed, sworn to and acknowledged before me by LEONARD M. SEACHRIST,
Testator, and IJ tVvt1 jt~ ~ and Ck"''1' S, j)vffitLc
witnesses, this '2. z. f!!l day of ~ , 200~.
~~
Edmund G. Myers
Pennsylvania Attorney LD. #20558
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ATTORNEY CERTIFICATION
COMMONWEAL TH OF PENNSYL VANIA
: SS.
COUNTY OF CUMBERLAND
On this, the (~('.~ay of December, 2000, before me, the undersigned officer, personally
appeared Edmund G. Myers, Attorney LD. #20558, known to me (or satisfactorily proven) to be a
member of the bar of the highest court of Pennsylvania and certified that he was personally present
when the foregoing acknowledgment and affidavit were signed by the Testator and witnesses.
IN WITNESS WHERE 0 F, I hereunto set my and official seal.
f0~ c.1~
Notarial Seal
Daria C. Parmer, Notary Public
Lemoyne 8oro, Cumberland County
My Commission Expires Dec. 29, 2001
I
Member, Pennsylvania Association of Notaries
Notary Public
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002402-00002/1.24.01/EGM/KL T/142774.1
Qtnbicil
to
ilUllt mill nub IDtlltnmtut
of
LEONARD M. SEACHRIST
I, LEONARD M. SEACHRIST, of East Pennsboro Township, Cumberland County,
Pennsylvania, being of sound and disposing mind~ memory and understanding, do hereby make,
publish and declare this to be the sole Codicil to my Last Will and Testament dated
December 22,2000.
Item I. I hereby revoke Article XII of my Will and in lieu thereof provide as follows:
ARTICLE XII
TRUSTEE
I name, constitute and appoint my daughter, LORI JEAN MOORE, Trustee of any Trust
created by me in this my Last Will. In the event my daughter, LORI JEAN MOORE, fails to
qualify or ceases to so act, I name, constitute and appoint ALLFIRST TRUST COMPANY OF
PENNSYL VANIA, N.A. successor Trustee of any Trust created by me in this my Last Will.
Item II. In all other respects, I hereby ratify, confirm and republish my Last Will and
Testament dated December 22,2000.
IN WITNESS WHEREOF, I have hereunto set my hand and seal on this 2Jil!r-day
of ~, ,2001.
~At/'.i?n kj~ (SEAL)
LEONARD . SEACHRIST
002402-00002/1.24.01/EGM/KL T/142774.1
Signed, sealed, published and declared by the above-named Testator, as and for his sole
Codicil to his Will dated December 22, 2000, in the presence of us, who, at his request, in his
presence and in the presence of each other have hereunto subscribed our names as witnesses.
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~~~ ~~/J./
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYL VANIA
SSe
COUNTY OF CUMBERLAND
We, LEONARD M. SEACHRIST, ~. ~ _ ~ ~ I and
\"" ~"-~ ~:'-o.( ~ , the Testator 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 Testator signed and executed the instrument as the
Codicil to his Last Will and that he had signed willingly and that he executed it as his free and
voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and
hearing of the Testator, signed the sole Codicil to his Will as witness and that to the best of his /her
knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no
constraint or undue influence.
:p:~~
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W' ess
002402-00002/1.24.01/EGM/KL T/142774.1
Subscribed, sworn to and acknowledged before me by LEONARD M. SEACHRIST,
Testator, and -~~~ and \~~ ~.-...: M1'Jv-.J
witnesses, this ~ '\ ~ay 0 ' , 01.
~~~
Notary Public ~ · ~'\
NOTARIAL SEAL
DIANNE LENIG, Notary Public
Lemoyne Borough Cumberland Co.
My Commission Expires Dec. 21. 2001
E
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Leonard M. Seachrist
Date of Death: April 6, 2001
Will No.: 2001-00501
~ )
Admin. No.:
To the Register:
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
May 23,2001.
Name
Edna L. Seachrist
Lori Jean Moore
(Wife & Executrix)
Address
6 Logan's Run, Enola, PA 17025
413 Bolton Drive, Harrisburg, PA 17112
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None.
Date: 11ft I tJ I
~
Signature ~
Name Edmund G. Myers, Esq.
Johnson, Duffie, Stewart & Weidner
Address 301 Market St.
P. O. Box 109
Lemoyne, PA 17043-0109
Telephone (717) 761-4540
Capacity: Personal Representative
X Counsel for personal representative
Inventory of the real and personal estate of
LEONARD M. SEACHRIST
deceased
1. 1999 Dodge Grand Caravan Minivan
Date of death value
2. 2000 Ford Crown Victoria Sedan
Date of death value
3. Salomon Smith Barney - Investment Account
No. 724-07082-19 - Date of death value
4. American Enterprise Life Insurance Company
Policy No. SP 8016740
Beneficiary: Estate of Leonard M. Seachrist
TOTAL
~
13,315 00
15,730 00
465,360 62
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Edna L. Seachrist
}
ss:
being duly sworn according to law, deposes and says that she ; ~ F.XPt""l1 t-r; v
of the Estate of Leonard M. Seachr is t
I fEast Pennsboro Township . C bid C P d d d h t h
ate 0 _______ .________. .___. , um er an ounty, a.. ecease an tat e
within is an inventory made by Edna L. Seachrist . the said Executrix
of the entire estate of said decedent, consisting of all the personal prop~rty and real. estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death. t
Sworn to
and subscribed before me,
c2(/
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,
NOTARIAL AL
DIANNE LENIG, Notary Public
Lemoyne Borough Cumberland Co.
My Commission Expires Dec. 21, 2005
6th
Date of Death
Day
2001
(ldJ(~ ;I ~dJdu"j,~A-
Executor . Aclministrator .
Edna L. Seachrist, Executrix
6 Logan's Run
Enola, PA 17025
Address
2001
Y..,
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
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REV.1500EX (f.-COj
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
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FILE NUMBER
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
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NUMBER
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COUNTY CODE YEAR
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SEACHRIST, LEONARD M.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM.DD-YEAR)
April 6, 2001 June 10, 1935
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
Edna L. Seachrist
SOCIAL SECURITY NUMBER
210
- 26
- 9859
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
173 - 32
[X] 1, Original Return
D 4. Limited Estate
~ 6. Decedent Died Testate (AlIachcopyofWiII)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (dale of death after 12"12..82)
D 7. Decedent Maintained a Living Trust (Attach copy 01 Trusl)
o 10. Spousal Poverty Credit (date of death between 12.31-91 and H.95)
D 3. Remainder Return (date of death prior to 12-13.82)
[R] 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11, Election to tax under Sec. 9113(A) (Attach SchO)
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THIl:l'$l!cljpt'!>fIlQ$Tllli;cQMP~ETED;A~L'.CpR~ESPQl\lPEN(;E AND...CclNfl[)I!NTJA'":tMJNf9~MATI9N SHO\)I..11$J:l)lRJ:C'l'J:Q1'cli
NAME COMPLETE MAILING ADDRESS
Edmund G. M ers 301 Market St.
FIRM NAME I" Applf~bl'l P.O. Bo x 1 0 9
ohnson Duffi Lemoyne, PA 17043-0109
TELEPHONE NUMBER
(717) 761-4540
1, Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
OFFICIAL USE o-IilTv" --I
(1)
(2)
(3)
(4)
(5)
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly ONned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total lines 1-7)
(B)
884,142.66
494,405.62
L
(6)
(7)
389,737.04
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Tota] Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(9)
(10)
15.553.19
?Oq 74
(11) 15,762.93
(12) 868,379.73
(13) 600,00>0.00
(14) 268,379.73
0 (15) -0-
x.o_
x.O_ (16) -O-
x .12 (17) 0
x.15 (18) 0-
(19) 0
14, Net Value Subject to Tax (Une 12 minus line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
868,379.73
16. Amount of Line 14laxabfe at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
200
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVER$E SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS Loa,;l.n's
6 Run
CITY Enola I STATE PA I ZIP 17025
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) - 0-
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
Total Cradits(A+ 8 + C) (2) -0-
3. interesVPenalty if applicabla
D. Interest
E. Penalty
TotallnterasVPanalty ( D + E ) (3) - 0-
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 relund (4) _ ()
5. II Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) - 0-
A. Enter the interest on the tax due.
(SA)
-Q
-0-
(58)
Make Check Payable to: REGISTER OF WILLS, AGENT
.-.77-.---iiml-........~~_.~~...~. "~'lllilliili=~'-~' , . .~.-. ~... "~"=~"'''~'-iI!ill~
;"',Y',:,~"Ht~1,.j"<"';i;!;"'..-~.;;,:~,,,;;.~,\i!W;R;",'!i\1'<f,.,,, ,'W, ',,;;v..<.' "';,:.;;li1!"''''j;;''i;.'' ' ", ~ T""~g;,,,, -, - ''I ',"';l\~",,;f;:JJ!i, "'i'." ",lJ\'i~"Jif!",.i;c.j",,4t',"
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B. Enter the total 01 Line 5 + SA. This is the BALANCE DUE.
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 01 the property transferred;.......................................................................................... D [Xi
b. retain the right to designate who shail use the property transferred or its income; ............................................ D [Xi
c. retain a reversionary interest; or.......................................................................................................................... D [Xi
d. receive the promise lor life of either payments, benefits or care? ...................................................................... D [Xi
2. If death occurred after December 12. 1982, did decedent transfer property within one year 01 death
without receiVing adequate consideration? .............................................................................................................. D [Xi
3. Did decedent own an "in trust fo~ or payable upon death bank account or sacurity at his or her death? .............. D iii
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ ua 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.
Under penalties of pe~ury, j declare that 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 than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
ADDRESS rf~"L ~ se~cJl1fr:t'~ 4-\--
6 Logan's Run, Enola, PA 17025
SIGNATURE OF P~HAN REPRESENTATIVE
ADDRESS Edmund G. Myers
301 Market st., P. 0 Box 109, Lemoyne, PA 17043-0109
i:.?;~t'~.M~.EllJh~~~1;1i~~~?15fM~g~~~~~;~0;!Ikik~%Efi13jill{~~~~JffiI~i!?~~jt~~~OO~f;: c iL..;;i ..,," "t~, "'" ",,,,. < Ji~I)~'}~~~!iJ1~J1W~~~~BJl
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. 99116 (al (1.1) (i)].
DATE
f Lf2.(){O f
DATE
1...llA /0 I
For dates 01 death on or aftar 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. 99116 (a) (1.1) (i1)J.
The statute does not exemot a transfer to a sUlViving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the sUlViving 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. 99116(a)(1.2)].
The tax rate Imposed on the net valua of transfers to or for the use of the decedent's iineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(I)J.
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)]. 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.l50B EX + (1.97)
'*
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SEACHRIST, LEONARD M.
FILE NUMBER
21-01-00501
Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointly.owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
1999 Dodge Grand Caravan Minivan
date of death value
13,315.00
2.
2000 Ford Crown Victoria Sedan
date of death value
15,730.00
3.
Salomon Smith Barney - Investment Account
No. 724-07082-19 - date of death value
465,360.62
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
494,405.62
"".,"'''''',-07,*
COMMONWEALTH Of PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDEJIIT
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
ESTATE OF
SEACHRIST, LEONARD M.
FILE NUMBER
21-01-00501
This sche<lule must be completed end med if the enswer to any of questions 1 through 4 on the reverse side of the REV.1500 COVER SHEET is yes.
ITEM
NUMBER
1.
DESCRIPTION OF PROPERTY
INCLUOE THE NAME OF THE TRAN&FEREE, THEIR RElATIOHSHlP TO CECEDEUi' AND THE DATE OFTIlAHSFER.
ATIACHACOP'l'OFTHEOEEDFOR REALESTATE.
DATE OF DEATH
VALUE OF ASSET
Jackson National Life - Annuity
policy No. 0058917740
Beneficiary: Edna L. Seachrist,
Wife
142,751.85
2.
Allfirst Bank - Individual
Retirement Account
No. 8-700-022-9046001
Beneficiary: Edna L. Seachrist,
wife
211,622.19
3.
Military Pension benefits to
Edna L. Seachrist, surviving spouse
Present value
%OF
DECO'S
INTEREST
EXCLUSI~~
nFAPPLlCAIll.E
TAXABLE VALUE
142,751.85
211,622.19
35,363.00
TOTAL (Also enter on line 7, Recapitulation) $ 389 , 737 . 04
(If more space is needed, insert additional sheets of the same size)
REV.1S11 EX+ (12-99) .
C'-fiJ',!3..~
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
SEACHRIST, LEONARD M.
FILE NUMBER
21-01-00501
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1- 5,385.00
Hoover Funeral Home
2 . Colonial Lounge - funeral meal 1,037.88
B. ADMINISTRATIVE COSTS:
1- Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)JEIN Number of Personal Representative(s}
Street Address
City Sial. _ Zip
Year{s) Commission Paid:
2. Attorney Fees - Johnson, Duffie, Stewart & weidner 5,000.00
3. Family Exemption: (If decedent's address is nol the same as claimant's, attach explanation)
Claimant Edna L. Seachrist 3,500.00
Street Address 6 Logan's Run
Clly Enola Slal.~Zip 17025
Relationship of Claimant 10 Decedent Wife
4. Probate Fees - Register of Wills - Cumberland County 441.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Cumberland Law Journal - advertise letters 75.00
8. The Patriot-News - advertise letters 93.81
9 . Register of Wills - file Inventory & Inheritance Tax
Return 20.00
TOTAL (Also enter on line 9, Recapitulation) $ 15,5.53.19
Debts of decedent must be reported on Schedule 1.
(If more space is needed, insert additional sheets of the same size)
R;:V.151, E.~. (1.97)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SEACHRIST, LEONARD M.
FILE NUMBER
21-01-00501
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
Dennis Diaz, M.D. - decedent's account balance
Mail Boxes, Etc. - copies of decedent's records
to Leukemia Society
Elite Mecial Staffing - nursing service - decedent's
account balance
Dr. Conroy - decedent's account balance
31. 39
2.
5.59
3.
4 .
128.00
44.76
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
209.74
A;v_1513CX.ll.91j _~. ._
~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
SEACHRIST, LEONARD M.
NUMBER
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outnght spousal distnbutions)
1.
Edna L. Seachrist
6 Logan's Run
Enola, PA 17025
FILE NUMBER
21-01-00501
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
wife
AMOUNT OR SHARE
OF ESTATE
Motor vehicles &
personal effects
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.
Trust under Article IV of the
Will of Leonard M. Seachrist
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
600,000.00
TOTAL OF PARTll. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 600,000.00
(If more space is needed, insert additional sheets of the same size)
/~'-d3;) -5
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
uw
REV-4IS EX AFP U2-DU
Recu;c
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-11-2002
SEACHRIST
04-06-2001
21 01-0501
CUMBERLAND
201
LEONARD
M
.02 FEB 1 3 Al n :47
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE
."
l,l~ r;~ fr<.
Allount Rellitted
PA f1dJ4~c
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE1 PA 17013
NOTE: To insure proper credit to your accountl subllit the upper portion of this forll with your tax paYll8nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
RE-V:4i]f-EX-1rFP--{i2~-OO)-----j(i-NO-ficE--OF--UETE-iMiN-Afio-N-Aiiu-AS-SESS-MENY-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF SEACHRIST
LEONARD
M FILE NO.21 01-0501
ACN 201
DATE 02-11-2002
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
.00
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATEI SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $11 NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A ..CREDIT" (CR) 1 YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
/6- c23c2- 0-
\
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
Reco!
R.c,'.'
l'~'-,____i
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-11-2002
SEACHRIST
04-06-2001
21 01-0501
CUMBERLAND
101
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOVNE
.02 FEB 19
f~ 8 :48
*'
REY-1547 EX AFP (12-00)
LEONARD
M
Allount Rellitted
Ci.C!\ r.
PA Ihl"8b6J
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=is4j-ix-j,FP--(,i"2':olir-NoYici--OF-'rtiHEififANci-YAirAppiA-isiiiENT-,--j,LLOWANCi-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SEACHRIST LEONARD M FILE NO. 21 01-0501 ACN 101 DATE 02-11-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
CHANGED
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of abb returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line l~ at Spousal rate (15)
16. Allount of Line l~ taxable at Lineal/Class A rate (16)
17. Allount of Line l~ at Sibling rate (17)
18. AlIOUnt of Line 1~ taxable at Collateral/Class B rate (18)
19. Principal Tax Due
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)
~. Mortgages/Notes Receivable (Schedule D)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
494.405.62
.00
389.737.04
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/AdII. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
l~. Net Value of Estate Subject to Tax
(9)
(10)
15,553.19
209.74
(11)
(12)
(13)
(14)
NOTE:
268,379.73 X 00 =
.00 X 045 =
.00 X 12 =
.00 X 15 =
NOTE: To insure proper
credit to your account,
submit the upper portion
of this forll with your
tax payment.
884,142.66
1';.762 93
868,379.73
600,000.00
268,379.73
(19)=
.00
.00
.00
.00
.00
T.Y CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
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.)
/ ... ...
/ :/'.,&\ INTERNAL REVENUE SERVICE
W/llnternal Revenue Service Center
c>2 /- tJ /- SO/
===-==
DEPARTMENT OF THE TREASURY
201 W. Rivercenter Blvd., Covington KY 41019
Date :
June 5, 2002
Estate of
lEONARD M SEACHRIST
Decedent's Social Security Number:
210-26-9859
Date of Death:
April 6, 2001
Person to Contact:
Betsy Kamenar
Contact Telephone Number:
859-669-5283
(NOT TOll FREE)
ESTATE TAX CLOSING lETTER
(NOT A BilL FOR TAX DUE)
EDNA L SEACHRIST
% EDMUND G MYERS ESe
301 MARKET ST
PO BOX 109
lEMOYNE PA 17043-0109
(C(QJ[Pl(
Our computation of the Federal tax liability for the above estate is shown at the bottom of th.is letter.
It does not include interest any interest that may be charged. If you have made a request for
discharge of personal liability under Section 2204 of the Internal Revenue Code, proof of request and
payment of tax will discharge you from personal liability for the tax and any deficiency that may later
be found due.
This letter and proof of payment, such as canceled checks or receipts, will establish that your
personal liability for the tax has been settled.
This letter is evidence that the Federal tax return for the estate has either been accepted as filed or
has been accepted after an adjustment to which you have agreed. You should keep this letter as a
permanent record. Your attorney may need it to close probate proceedings for the estate.
This is not a formal closing agreement under Section 7121 of the Internal Revenue Code. We will
not 'reopen this case, however, unless Revenue Procedure 94-68 applies.
Sincerely,
~
It
.
Field Director, Cincinnati Compliance Service Center.
TENTATIVE TAX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
LESS: TOTAL GIFT TAXES PAYABLE $0.00
(FOR GIFTS MADE AFTER 12/31/1976)
UNIFIED CREDIT $220.550.00
CREDIT FOR STATE DEATH TAXES $0.00
CREDIT FOR FEDERAL GIFT TAXES $0.00
CREDIT FOR FOREIGN DEATH TAXES $0.00
CREDIT FOR TAX ON PRIOR TRANSFERS $0.00
TOTAL SUBTRACTIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NET ESTATE TAX
GENERATION SKIPPING TRANSFER TAXES
TOTAL ESTATE TAXES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$220,256.00
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$220,550.00
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EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
*'
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 11128-0601
REY-75' EX AFP (01-02>
.02
JUL -1
07-01-2002
SEACHRIST
04-06-2001
21 01-0501
CUMBERLAND
202
LEONARD M
Anount Renitted
" .
PA 17~~r
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, subnit the upper portion of this forn with your tax paynent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
RE"V=j36"-Ex--AFP--Coi:-oij-----.-i-NiiTIc'E-oF-DETERMINATIoti-AND-AS-SESS-MENT-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF SEACHRIST
LEONARD
M FILE NO.21 01-0501
ACN 202
DATE 07-01-2002
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
.00
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A ..CREDIT" (CRJ, YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.J
~
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM
YEARLY UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: LEONARD M. SEACHRIST
Date of Death: April 6. 2001
Will No.: 2001-00501
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~ 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 ~
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 No ~
Executrix. wife of the decedent. was the sole beneficiary.
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 this report.
Date:
x(r(o</
~
Edmund G. Myers, Esq.
Johnson, Duffie, Stewart & Weidner
301 Market Street, P.O. Box 109
Lemovne, PA 17043-0109
Address
(717) 761-4540
Telephone No.
Capacity:
Personal Representative
~ Counsel for Personal Representative