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Home My WebLink About01-0541 CUMBERLAND COUNTY, PENNSYLVANIA PETITION FOR GRANT OF LETTERS Estate of MARY M. SPANGLER NO.~ _ 0 l- ~ I also known as MARY MARTHA SPANGLER , Deceased Social Security No. 201165017 MICHAEL N. SPANGLER AND ELIZABETH MARIE COBB Petitioner(s), who is/are 18 years of age or older, apply)ies) for: (COMPLETE "A" OR "B" BELOW:) GJ A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ORS named in the Last Will of the Decedent, dated 6/14/00 and codicil(s) dated N/A State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate: was not the victim of a killing and was never adjudicated incapacitated: o B. Grant of Letters of Administration (c.I.a., d.b.n.c.l.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in CUMBERLAND County, Pennsylvania, with his/her last family or principal residence at 335 WESLEY DRIVE ,APT 406, MECHANICSBURG, PENNSYLVANIA 17055 ~e.1(" l\e<'\ \\,0 ;) (list street, number and municipality) Decedent, then 75 years of age, died APRIL 29 ,2001, at HARRISBURG HOSPITAL (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA All personal property......................................... $ 26,000.00 (if not domiciled in PA Personal property in Pennsylvania .................... $ (if not domiciled in PA Personal property in County.............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ 26,000.00 Real Estate situated as follows: N/ A Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Typed or printed name and residence MICHAEL N. SPANGLER 316 N. FRONT STREET HARRISBURG PA 17102 ELIZABETH MARIE COBB 1 /7 5G/J /J1tdd/~ RW-1 1La - ~ "3 5 - 4 Oath of Personal Representative Commonwealth of Pennsylvania County of CUMBERLAND The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed before me this 4TH ( DECREE OF REGISTER Estate of MARY M. SPANGLER also known as MARY MARTHA SPANGLER Social Security No: 201165017 Deceased 21 - 01 - 541 No. Date of Death: 4/29/01 AND NOW, JUNE '7 2001 reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary 0 of Administration , in consideration of the Petition on the are hereby granted to MICHAEL N. SPANGLER AND ELIZABETH MARIE COBB ((c.I.a., d.b.n.c.l.; pendente lite; durante absentia; durante minoriate) in the above estate and that the instrument(s), if any, dated JUNE 14,2000 described in the Petition be admitted to probate and filed of record as the Last Will of Decedent. $ $ $ $ $ $ $ $ 18.00 FEES Letters .................................... $ 60.00 Short Certificates(s) .......un.. Renunciation......................... . Extra Pages ( 3) ............... I.T.R....................................... JCP Fee ................................. Inventory ................................ Other ..... ........ ...... ..... ...... ........ g.oo 5.00 Attorney: LINUS E. FENICLE I.D. No: 20944 Address: 2331 MARKET STREET CAMP HILL PA 17011 TOTAL .............................$ 92.00 Telephone: 717-763-1383 JUNE 7, 2001 DATE FILED: Mailed letters to attorney on 6-7-01 S,\wpwin\Linus\spangler\spangler.will.wpd .: . . ' LAST WILL AND TESTAMENT OF MARY M. SPANGLER I, Mary M. Spangler, of Mechanics burg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking any and all prior wills and codicils thereto by me at any time heretofore made. FIRST I direct that all my just debts and the expenses of my last illness and funeral shall be paid from the assets of my estate as soon as practicable after my decease. I authorize my personal representative to expend funds from my estate, in such amounts as my personal representative shall consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. SECOND I devise and bequeath all of my estate, real and personal and mixed, equally, per stirpes, to my children, Elizabeth Marie Cobb, Susan Mary Lehmer and Michael N. Spangler. THIRD All principal and income, until actual distribution to the beneficiaries, shall be free of the debts, contracts, assignments, alienations and anticipations of any beneficiary, and the same shall not be subject to any levy, attachment, execution or sequestration. FOURTH I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 1 .. ' S:\wpwin\Linus\spangler\spangler.will.wpd FIFTH My personal representative shall have the following powers in addition to those vested in them by law and by other provisions of this Will: A. To retain any or all assets of my estate, real or personal, without regard to any principle of diversification, risk or productivity. B. To invest in all forms of property as my fiduciary may deem proper, without regard to any principle of diversification, risk or productivity. C. To purchase investments at a premium or discount. D. To exercise all rights of a security holder or shareholder in any corporation; to give proxies; to join in any merger, consolidation, reorganization, voting trust plan, or other concerted action of security holders; and to delegate discretionary duties with respect thereto. 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 my personal representative deems proper. F. To allocate receipts and expenses to principal or income, or partly to each. G. To borrow money from my corporate fiduciary or others and to mortgage or pledge any real or personal property as security therefore, in my personal representative's sole discretion. H. To compromise any claim or controversy without order of court or consent of any beneficiary. 1. To exercise any option, right or privilege granted in insurance policies or arising from ownership of investments. . , . . S:\wpwin\Linus\spangler\spangler.will.wpd SIXTH I appoint my son, Michael N. Spangler, and my daughter, Elizabeth Marie Cobb, as Co- Executors this my Last Will and Testament. SEVENTH My Executor shall not be required to post security in any jurisdiction. 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 two (2) of which bear my signature in the margin for the purpose of identification, this ~ day of ~ ' 2000, Signed, sealed, published and declared by the above-named Testatrix, Mary M. Spangler, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight a~d presenc~ d'n the ~d presence of each other, have hereunto subscribed our names as WItnesses "/ ~p ~ Address;;',]}! H~/!'/ .1.;- CIJ/// j//~(., ;;; (- ;;d Address Goo ,:)3 ~ 0\a1L\Let4 u>> fit ( ~,/ '- 3 . ' S:\wpwin\Linus\spangler\spangler.will.wpd COMMONWEALTH OF PENNSYLVANIA ) : SS: COUNTY OF CUMBERLAND ) I, MARY M. SPANGLER, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLEDGEI.+--BEFORE ME BY MARY M. SPANGLER, THE TESTATRIX THIS /4~ DAYOF ~ ,2000. " NOTAalAL SEAL USA. A. MONTGOMERY, Notary Pubic Horriebu'G, Doupt,in County, PA My Commission Exp;r. C'.-:t. 7, 2002 (L~,,~ COMMON\VEAL TH OF PENNSYLVANIA ) : SS: COUNTY OF CUMBERLAND ) WE, /../I):I,f ~ 1f/1/t'~AND 3~ "'~ {V\. C~ , THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THAT SHE SIGNED WILLINGLY AND THAT SHE EXECUTED IT AS HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. NOTARIAL SEAL USA A. MONTGOMfR''f, Notary Public HQrt;'d;~.Jrs;, V~}l,Jphirt COt,..f'~YI PA M';I C()i"",is~i(1il E:q:l'f(<5 (.-', 7, 2(Y.)2 4 ( --- CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Mary M. Spangler Date of Death: April 29, 2001 Will No. 2001-00541 Admin. No. 21-01-0541 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 June 18,2001 Name Address Elizabeth Marie Cobb 2917 Schoolhouse Road Middletown, PA 17057 Susan Mary Lehmer Winding Hollow 175 South Broad Winder, GA 30680 Michael N. Spangler 931 North Front Street Apt. 302 Harrisburg, PAl 71 02 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except Date: 06/18/01 inus E. Fenicle, Esquire Reager & Adler, PC 2331 Market Street Camp Hill, PA 17011 (717) 763-1383 Counsel for Personal Representative or Personal Representative . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128.0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT o OFFICiAl USE ONlY /6 --GJ36 -. Y FILE NUMBER vI - e'l '~-Y I ""'CQift;TYcoor --rE~ - - 'iMi8eP,-- I- Z uJ o uJ <.J uJ o DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SPANGLER, MARY M. DATE OF DEATH (MM.DD.Year) DATE OF BIRTH (~.OO.Yeal) 04/29/2001 101011~~ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDlE INITIAL) SOCIAL SECURITY NUMBER 201-16-507 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER UJ ~ ",_Ul ,,"'''' w&U ::co:9 "D-1Il D- < [KJ 1. Original Return o 4. limited Estate 06. Decedenl Died Teslate (Machl;OlIyofWlllj o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future lnlerest Compromise (daleofdealha~e( '].ll-B2) o 7, Decedent Maintained a Living Trusl{At\a:1IC.0\I1Q!1I\l~\1 o 10. Spousal Poverty Credit (date otdeath belween 12-31.91 and 1-1-95) o 3. Remainder Relum (daleofdelllh prior 10 12.IJ-82) o 5. Federal Estate Tax Return Required Q... 8. T o\al Number of Safe Deposit Boxes o 11. Election to lax under Sec. 9113{A) {AllachSchOI . THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:" NAME COMPlETE MAILING ADDRESS LINUS E. FENICLE 2331 MARKET STREET FIRM NAME (If Applic"'e) REAGER & ADLER. P.C. TELEPHONE NUMBER 717-763-1383 CAMP HILL PA 17011 ... :z UJ " :z o D- Ul UJ g; o o z o ~ ::J l- ii: <I: <.J uJ a:: z o ~ ::J 11. ::iE o <.J S 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1) (2) (3) (4) (5) OFFICIAL USE ONLY 4. Mortgages & Notes Receivable (Schedule D) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 5. Cash, 8ank Deposits &. Miscettar\eous Personal Property (Schedule E) 6. Jolnlly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G Of L) 8. Total Gross Assets (total lines 1-7) (6) :1CJ - . _ (f'> ; ~; cr ", d N :0 <1J C) i I , 82,9&5.531 '-- = :z: I (Xl ~::=; j:;. ~ '" (7) (B) 82,965.53 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (10) 7.045.40 10.991.64 11. lotal Deductions (tota/lines 9 & 10) 10. Debts of Decedent, Mortgage Li.Jbilities, & Liens (Schedule I) 12. Net Value of Estate {line 8 minus line 11} 13. Charitable and Governmental Beques!s/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to lax tUne 12 minus line D) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15, Amounl or Line 14 laxable at the spousal lax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount o( Line 14 laxable a\ lineal rale 17, Amount of Line 14 taxable at sibling rale 18. Amount of Line 14 taxable at collateral rate 19. Tax Due X 0_(15) 64,928-49 X o 45 (16) X .12 (17) X .15 (1B) (19) ~I~~\:\'i ;;<~'t.., -,' 20 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Ill) (12) (B) 18,037.04 64,928-49 (14) 64,928.49 2,921.78 2.921.78 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 'i;",~',,~}J:(b<.'; Decedent s Complete dress: STREET ADDRESS 335 WESLEY DRIVE APT 406 em MECHANICSBURG I STATE PA I ZIP 17055 Ad Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credils/Payments A. Spousal Poverty Credil B. Prior Payments C. Discount (1) 2,921.78 Tolai Credits (A + 8 + C) (2) 3. InleresVPenaily if applicable D. Inlerest E. Penaily T olallnleresVPenalty ( D + E ) 4. If Line 2 is grealer Ihan Line 1 + Line 3, enler Ihe difference. This is the DVERPA YMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is grealer than Line 2, enter the difference. This is the TAX DUE. (3) (4) (5) 2,921.78 A. Enter Ihe interest on the lax due. (5A) B. Enler the tolal of Line 5 + 5A. ThIS is the 8ALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 2,921.78 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ................................................ .......................... 0 (K] b. retain Ihe righl to design ale who shail use Ihe property transferred or its income; ................ ....................... 0 ~ c. retain a reversionary interest: or ..... ............. ...,....................... ............................ ................... 0 lKJ d. receive the promise for life of either payments, benefits or care? ............ .................. D ~ 2. II dealh occurred alter December 12, 1982, did decedent Iransler property wilhin one year 01 dealh without receiving adequate consideration? .................................................................. ..................... ..... D ~ 3. Did decedent own an 'in trust for' or payable upon dealh bank accounl 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? ......... ............................................ ............. ................... 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. ADDRESS .- t ADDRESS 2331 MARKE STREET CAMP HILL PA 17011 j.;::,.,^ For dales of dealh on or after July 1, 1994 and before January 1, 1995, Ihe lax rate imposed on the nel value ollransfers 10 or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (III. For dates of death on or alter January 1, 1995. Ihe lax rale imposed on the net value of Iran siers 10 or for Ihe use of Ihe surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (il)). The statute does not exemot a transfer to a surviving spouse from lax, 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 dealh on or after July 1, 2000: The lax rate imposed on Ihe nel value of transfers from a deceased child Iwenty-one years 01 age or younger al dealh 10 or for the use of a natural parent, an adoptive parenl, or a stepparenl of the child is 0% [72 P.S. ~9116(a)(1.2)[. The tax rate imposed on the net value of Iransfers 10 or lor Ihe use of Ihe decedent's lineal beneliciaries is 4.5%, except as noled in 72 P.S. ~9116(1.2) 172 P.S. ~9116(a)(1)J. The tax rate Imposed on the nel value of Iransfers 10 or for Ihe use of Ihe decedent's siblings is 12% [72 P.S. ~9116(al(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"~"'I""I. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC, PERSONAL PROPERTY ESTATE OF SPANGLER MARY M Indude the proceeds of litigation and the dale the proceeds were received by the eslate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. FILE NUMBER ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 7,500.00 1997 BUICK CENTURY average of Kelley Blue Book private retail price and wholesale price 2. MELLON BANK CHECKING. Account number 100-019-1377 1,787.63 3. MELLON BANK - Statement Savings 14,984.62 4. MELLON BANK - Certificates of Deposit 01110996 38,652.82 5. PAINE WEBBER BOND FUND 20,040.46 TOTAL (Also enler on line 5, Recapilulalion) $ . (If more space IS needed, Insert additional sheels of the same size) 82,965.53 ""'.""".'."'.- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RES1DENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF SPANGLER MARY M FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MALPEZZI FUNERAL HOME 3,998.25 2. PEALERS FLOWERS 228.80 3. GINGRICH MEMORIALS 91.35 B. ADMINISTRA TIVE COSTS 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security NlJmber(s) I E1N Number of Personal Representative(s) Slreet Address City Slate Zip Year(s) Commission Paid 2. Anomey Fees REAGER & ADLER. P.C. 2,500.00 3. family Exemption: (11 decedent's address is nollhe same as claimant's. attach explanation) Claimant Street Address City Slate l,p Relationship of Claimant 10 Decedent 4. Prob,leFees PETITION FOR PROBATE 92.00 5. Accountant's Fees 6. Tax Return Prepare(s Fees 7. THE SENTINEL 8. CUMBERLAND LAW JOURNAL 75.00 9. PATRIOT NEWS - ADVERTISEMENT FOR SALE OF CAR 60.00 10. TOTAL (Also enler on line 9, Recapitutalion) $ 7,045.40 (If more space IS needed. Insert addllfonal sheels of the same sIze) ""'.,'''".".,,'. COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF SPANGLER. MARY M FILE NUMBER Include un reimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. VERIZON - LAST PHONE BILL 23.66 2. BOSCOVS - FINAL STATEMENT 41.20 3. HECHTS - FINAL STATEMENT 235.53 4. AMERICAN LONG LINES - FINAL LONG DISTANCE BILL 16.63 5. ERIE INSURANCE. CAR INSURANCE RENEWAL 141.00 6. WE/S PHARMACY. FINAL BALANCE ON PRESCRIPTIONS 28.00 7. TURNER BUICK - CAR INSPECTION 20.14 9. ALLFIRST BANK - PAYOFF CAR LOAN 10,078.40 10. STATE EMPLOYEES RETIRMENT SYSTEM. RETURN OF OVERPAYMENT 407.08 TOTAL (Also enler on line 10, Recapitulation) $ (II more space IS needed, Insert addlt,onal sheets o/the same sIZe) 10,991,64 REV"~"""''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER --. ,~ "'0 MARY M RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS (include outfight spousal distributions) 1. ELIZABETH MARIE COBB DAUGHTER 1/3 OF ESTATE 2917 SCHOOLHOUSE ROAD MIDDLETOWN, PA 17057 2. SUSAN MARY LEHMER DAUGHTER 1/3 OF ESTATE WINDING HOLLOW. 175 SOUTH BROAD WINDER, GA 30680 3. MICHAEL N. SPANGLER SON 1/3 OF ESTATE 931 NORTH FRONT STREET/ APT 302 HARRISBURG, PA 17102 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 91 t3 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARtTABLE 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 needed, insert addilional sheets of the same size) LAST WILL AND TESTAMENT OF MARY M. SPANGLER I, Mary M. Spangler, of Mechanics burg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking any and all prior wills and codicils thereto by me at any time heretofore made. FIRST I direct that all my just debts and the expenses of my last illness and funeral shall be paid from the assets of my estate as soon as practicable after my decease. I authorize my personal representative to expend funds from my estate, in such amounts as my personal representative shall consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. SECOND I devise and bequeath all of my estate, real and personal and mixed, equally, per stirpes, to my children, Elizabeth Marie Cobb, Susan Mary Lehmer and Michael N. Spangler. THIRD All principal and income, until actual distribution to the benefieiaries, shall be free of the debts, contracts. assignments, alienations and anticipations of any beneficiary, and the same shall not be subject to any levy, attachment, execution or sequestration. FOURTH I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 1 '.:\";:I?,,- ,~__~__. ....- -s";\:j>:;IJi\Lini,;"\,,p'an9Y';-i\..-p'"ingl-ir .wl.ll.wpd FIFTH My personal representative shall have the following powers in addition to those vested in them by law and by other provisions of this Will: A. To retain any or all assets of my estate, real or personal, without regard to any principle of diversification, risk or productivity. B. To invest in all forms of property as my fiduciary may deem proper, without regard to any principle of diversification, risk or productivity. C. To purchase investments at a premium or discount. D. To exercise all rights of a security holder or shareholder in any corporation; to give proxies; to join in any merger, consolidation, reorganization, voting trust plan, or other concerted action of security holders; and to delegate discretionary duties with respect thereto. E. To sell at public or private sale, to exchange or to lease, for any period oftime, any real or personal property, and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as my personal representative deems proper. F. To allocate receipts and expenses to principal or income, or partly to each. G. To borrow money from my corporate fiduciary or others and to mortgage or pledge any real or personal property as security therefore, in my personal representative's sole discretion. H. To compromise any claim or controversy without order of court or consent of any beneficiary. \. To exercise any option, right or privilege granted in insurance policies or arising from ownership of investments. 2 _ __ _ .. c_ .",.~ 5, ,wpwi-n\Linus\spangler\spangler. will. wpd SlXTH ] appoint my son, Michael N. Spangler, and my daughter, Elizabeth Marie Cobb, as Co- Executors this my Last Will and Testament. SEVENTH My Executor shall not be required to post security in any jurisdiction. 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 two (2) of which bear my signature in the margin for the purpose of identification, this~: day of ~ ,2000, ~ tI Signed, sealed, published and declared by the above-named Testatrix, Mary M. Spangler, as and for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and presenc a~ d'n the~nd presence of each other, have hereunto subscribed our names as witnesses :;:: ~/ ~ Address l-.3J1 # ~/t'/ J r CIJ/f/ j//~c- a ~/!di j' NESS C. / ? Goo tWl m01L \4 :t. Q- fA Address :23 2, 3 S. \wpw1n\Linus\spangler\spangler. wi 11 .wpd COMMONWEALTH OF PENNSYLVANIA ) : SS: COUNTY OF CUMBERLAND ) I, MARY M. SPANGLER, THE TESTATRIX, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN OR AFFIRMED TO AND ACKNOWLEDGEJ+-.BEFORE ME BY MARY M. SPANGLER, THE TESTATRIX THIS /L/-k-, DAYOF ~ ,2000. . NOTAalAl SEAl. USA A. MONTGoMERY. _'1 Pubic Homsbu'g. Owphin CounIy, P A My Commission Exp;,.. ('..,. 7, 2002 Il(~J~ COMMONWEALTH OF PENNSYLVANIA ) : SS: COUNTY OF CUMBERLAND ) WE, /./I)U.J e !?11/t'R'AND 3" "'-", M. CC~ THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATRIX SIGN AND EXECUTE THE INSTRUMENT AS HER LAST WILL AND TESTAMENT; THAT SHE SIGNED WILLINGLY AND THAT SHE EXECUTED IT AS HER FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATRIX SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATRIX WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR ill'IDUE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED T BEFORE ME, THIS 1 <. / Lt DAY OF ~ ~ ...L..II.1q - .Jl ,-~ <l. ,2000. r; /i NQTAJUAl SEAL U~~ A. hIONTGOMER"I, N<oIa'1 Publ;c Hco,,..,,,,-b<.Jr-c;, i:\.p.';::.hir: Co:.l,.'!"'f'/, PA M';f Co;nmi$~i~ll f;;pir~ (".1. 7, 7.0?'2 ~- Oil otW Public 4 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 01-0541 01135592 08-01-2001 REV.154SU iFP u'.aOl , . 'It" ~ . -.. ~ol_'~ i U.. ~~ AU G 1 4 2001111 [)L3~L.::lU u cJJ EST. OF MARY M SPANGLER 5.5. NO. 201-16-5017 DATE OF DEATH 04-29-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS IX] CHECKING o TRUST o CERTIF. ------~~~-----~-...._- REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MICHAEL N SPANGLER 335 WESLEY DR MECHANICSBURG PA 17055 MELLON BANK has provided the Depart.ent with the inforMation listed below which has been used in calculatIng the potential tax due. Their records indicate that at the death of the above decedent, YOU were a joint owner/beneficiary of this account. If you feel this infor.ation is incorrect, please obtain written correction fro. the financial institution, attach a copy to this forM and return it to the above address. This account is taxable in accordance with th~ InheritBnce Tax Laws of the CoeMonweslth of Pennsylvania. Questions May be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 100-019-1377 Date 09-27-2000 Established Account Balance Percent Taxable A.ount Subject to Tax Rate Potential Tax Due x 1, 787.63 100.00 1,787.63 .15 268.14 TAXPAYER RESPONSE ...REsuLT....'IN.:V.)(.'~FX~X~~;.:';r~.'AsstssllS!It.'.III\$!D,.':~'::t~~,!.;,~t~AA:m: To insure proper credit to your account, two (2) copIes of thIs notice MUst aCCOMpany your paYMent to the Register of Wills. Make check payable to: ~Reglster of Wills, Agentft. x NOTE: If tax paYMents are Made within three (3) Months of the decedent's date of death, you May deduct a 5Z discount of the tax due. Any inheritance tax due will beco.. delinquent nine (9) Months after the date of death. Tax PART f1l ...... ~ 'tJR..... ..... ~ "."r,,'..L .....,TO '.,..E..POND ,."....,.,.".;.--.-;,......;....-;.,.;...,..-."'...."...,.,--,--...-.. ,."'.;".,-."'...-.................,.,....--..-...............,--.......,"" ..WIlL [CHECK ] ONE BLOCK ONLY A. c=J The above inforMation and tax due is correct. 1. You May choose to reMit pay.ent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you .ay check box "An end return this notice to the Register of Wills and an official asseSSMent will be issued by the PA DepartMent of Revenue. B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return ~to be filed by the decedent's representative. c. c=J The above inforMation is incorrect and/or debts end deductions were paid by you. You IIUSt co.plete PART 0 and/or PART 0 below. PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate( please state your relationship to decedent: PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. AMount Taxable 7. Tax Rate 8. Tax Due OF 1 2 3 4 5 6 7 8 x TAX ON JOINT/TRUST ACCOUNT~ x PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation). I $ perjury~ I declare that the facts I my knowledge and belief. have r~por'ted HOME 'J 8Dove are' true~ correct and ) ) ....!.6 7',j NUMBER . COMMDNWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG~ PA 171Z8-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 01-0541 01135587 08-01-2001 IEV-ISU EX AFP (09-UI EST. OF MARY M SPANGLER 5.5. NO. 201-16-5017 DATE OF DEATH 04-29-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS o CHECKING o TRUST IX] CERTIF. ** MICHAEL N SPANGLER 335 WESLEY DR MECHANICSBURG PA 17055 REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MELLON BANK has provided the Depart.ent with the infor.ation listed below which hi!ls been used In calculating the potential tax due. Their records indicate that at the death of the above decedent~ ~ou were 8 joint owner/beneficiar~ of this account. If ~ou feel this infor.ation is incorrect~ please obti!lin written correction fro. the financial institution~ attach B cop~ to this for. and return it to the above address. This account is tAXAble in accordance with the Inheritance Tax Laws of the Co~onwealth of Pennsylvania. Questions .ay be answered by calling (717) 787-83Z7. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 01110996 Oat. 09-27-2000 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 38,652.82 100.00 38,652.82 .15 5,797.92 To insure proper credit to your account~ 'two (Z) copies of this notice .ust acc~pany your pay.ent to the Register of Wills. Make check payable to: "Register of Wills~ Agent". x NOTE: If tax pi!l~.ents are .ade within three (3) _onths of the decedent's date of death~ you .a~ deduct a 5% discount of the tax due, Any inheritance tax due will beco.. delinquent nine (9) .onths after the date of de8th, Tax PART TAXPAYER RESPONSE [!] li!ii!j~~~~~~;m~!!:~~~~~m!f~~~!:;;~~~j;j';~~[ii;~m!~~~~~~.~iii!!it~:j:~~~~i!!i'~~~!!!i~i[!i~~~!!!!i.~!I!i!l!1 A. 0 ThQ above infor.at1on and tax due is correct. 1. You .ay choose to re.it pay.gnt to the Register of Wills with two copies of this notice to obtain a discount or avoid interest. or you .ay check box "A" and return this notice to the Register of Wills and an official assess.ent will be issued b~ the PA Depart.ent of Revenue. B. -d The above asset has bean or will be reported and tax paid with the Penns~lvania Inheritance Tax return ~ to be filed by the decedent's representative. [CHECK ] ONE BLOCK ONLY c. c=J The above infor.ation is incorrect and/or debts and deductions were paid by you. You .ust co.plete PART ~ and/or PART ~ below. PART ~ DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate~ please state your relationship to decedent: PART I3J TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 4 5 6 7 8 x x PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) perjury~ I declare that the facts I IIY knowledge and belief, HOME ( EX. I $ ~UMBE~LAND COUNTY INVENTORY , Deceased No. ('~/- CJ / - ~)-// /' Date of Death 04/29/2001 Social Security No. 201165017 Estate of SPANGLER, MARY M. also known as Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. l!We verify that the statements made in this inventory are true and correct. l!We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: LINUS E. FENICLE I.D. No.: 20944 Address: 2331 MARKET STREET CAMP HILL PA 17011 Telephone: 717-763-1383 Description Value Stocks & Bonds Closely-Held Corporation, Partnership or Sole-Proprietorship or; ~ (h ~'" t {""" d N ::0 ::Om :.1 c: C- ~ Mortgages & Notes Receivable 1 OJ ?2 --' Cash, Bank Deposits, & Misc. Personal Property J:::;. 1997 BUICK CENTURY average of Kelley Blue Book private retail price and wholesale price 7,500.00 MELLON BANK CHECKING - Account number 100-019-1377 1,787.63 Total (Attach Additional Sheets if necessary) 82,965.53 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may. at the election of the personal representative. include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Continuation of Inventory SPANGLER, MARY M. PaQe 1 Description of Inventory Description MELLON BANK - Statement Savings Value 14,984.62 MELLON BANK - Certificates of Deposit 01110996 38,652.82 PAINE WEBBER BOND FUND 20,040.46 Real Estate Subtotal $ 73,677.90 Grand Total $ 82,965.53 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 LINUS E FENICLE ESQUIRE 2331 MARKET STREET CAMP HILL, PA 17011 ____un fold ESTATE INFORMATION: SSN: 201-16-5017 FILE NUMBER: 21-2001- 0541 DECEDENT NAME: SPANGLER MARY M DATE OF PAYMENT: 01/08/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/29/2001 NO. CD 000729 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $2,921.78 I I I I I I I I TOTAL AMOUNT PAID: $2,921.78 REMARKS: LINUS E FENICLE ESQUIRE CHECK#1007 SEAL INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS -!/'-~-2r-::1S- y BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-18-2002 SPANGLER 04-29-2001 21 01-0541 CUMBERLAND 101 f~ Hi;,-, H(~ LINUS E FENICLE REAGER 8 ADLER 2331 MARKET ST CAMP HILL '02 FEB 25 "1' "S? d I ...-' C,E:1i, tr.Rn1iJ.D 11 f-.... '* REY-15~7 EX AFP UZ-UUI MARY M Allount Rellitted CHANGED (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 82,965.53 .00 .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 ~ REY=is4-j-E3f-AFP--fi'2:o0Y-NCfficE--OF-YNHEifiTANCE-TAX-A-PPRA-isEi"-ENT~--ALToWANCE-oi----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SPANGLER MARY M FILE NO. 21 01-0541 ACN 101 DATE 02-18-2002 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 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 Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 7,045.40 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 82,965.53 18.037 04 64,928.49 .00 64,928.49 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 ALL 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 rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 64,928.49 X 045 = 2,921.78 .00 X 12 = .00 .00 X 15 = .00 (19)= 2,921.78 10.991.64 (11) (12) (13) (14) PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 03-05-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,921.78 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 16.77 TOTAL DUE 2,938.55 . 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 HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH 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 B (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 Wills printed on the reverse side. --Make check or 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 for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) 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 matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment 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 (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (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 (57-) discount of the tax paid is allowed. PENALTY: The 157- 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 same 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 (67-) 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 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 207- .000548 1992 97- .000247 1983 167- .000438 1993-1994 77- .000192 1984 117- .000301 1995-1998 97- .000247 1985 137- .000356 1999 77- .000192 1986 107- .000274 2000 87- .000219 1987 97- .000247 2001 97- .000247 1988-1991 117- .000301 2002 67- .000164 --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. /0-d30-' '-I BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT ~* REY-I6D7 EX AFP IOI-D2l '02 MAR-1 ':dATE 'ESTATE OF DATE OF DEATH FILE NUMBER 1\11 ct.~NTY ACN 02-25-2002 SPANGLER 04-29-2001 21 01-0541 CUMBERLAND 101 MARY M RHC' \-l:=' LINUS E FENICLE REAGER & ADLER 2331 MARKET ST CAMP HILL Allount Rellitted (;.~:I PA 17011 Climb" i' i. 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 ~ rfEv.:ic,'ifj-Ex--AFP--flff.:o2Y------...-fNHERITANCE-TAX--STAfEMENT-Cr.:--Ac-couiff--...--------------- - ----- ESTATE OF SPANGLER MARY M FILE NO. 21 01-0541 ACN 101 DATE 02-25-200~ 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: 02-18-2002 P R I NC I PAL TAX DU E : ........................................................................................................................................................................................................................... 2.921.78 PAYMENTS (TAX CREDITS): PAYMENT RECEI PT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-08-2002 CDOOO729 .00 2.921.78 TOTAL TAX CREDIT 2.921.78 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 lIE 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. ) 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-13l3). 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 for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717J 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The l5Z 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 (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 (6Z) 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 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20Z .000548 1992 9Z .000247 1983 l6Z .000438 1993-1994 n .000192 1984 HZ .000301 1995-1998 9Z .000247 1985 13Z .000356 1999 n .000192 1986 10Z .000274 2000 8Z .000219 1987 9Z .000247 2001 9Z .000247 1988-1991 HZ .000301 2002 6Z .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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. /6-~~--c;v \ ~ BUREAU OF INDIVIDUAL TAXES '" INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REY-IU7 EX AFP [01-021 .02 IIPH 1 2 D 1 ::33 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-08-2002 SPANGLER 04-29-2001 21 01-0541 CUMBERLAND 101 MARY M LINUS E FENICLE REAGER 8 ADLER 2331 MARKET ST CAMP HILL Allount Remitted ~J';;' r~A ni7011 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 =ic,"ifj-Ex--AFP--foY=o2Y------...--iNHERITANCE--TAX--STA"fEMENT-o-F'-Acco[itrf--...------------------ - -- ESTATE OF SPANGLER MARY M FILE NO.21 01-0541 ACN 101 DATE 04-08-2002 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: 02-18-2002 PR I NC I PAL TAX DU E : ......._.................................................................................................................................................................................................................. 2,921.78 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-08-2002 CDOO0729 .00 2,921.78 TOTAL TAX CREDIT 2,921.78 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IE 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. ) 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 NDN-RESIDENT DECEDENT make check or 1I0ney order payable to: COHHONWEAL TH 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-13l3). Applications are available at the Dffice 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 for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessllent Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar 1I0nths after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The l5Z 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 (9) 1I0nths and one (1) day from the date of death, to the date of paYllent. Taxes which becalle delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annuli 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 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20Z .000548 1992 9Z .000247 1983 l6Z .000438 1993-1994 n .000192 1984 HZ .000301 1995-1998 9Z .000247 1985 l3Z .000356 1999 n .000192 1986 10Z .000274 2000 8Z .000219 1987 9Z .000247 2001 9Z .000247 1988-1991 HZ .000301 2002 6Z .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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. Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/10/2003 SPANGLER MICHAEL N 931 NORTH FRONT STREET APT 302 HARRISBURG, PA 17102 RE: Estate of SPANGLER MARY M File Number: 2001-00541 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 4/29/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: ~I File Counsel Judge , 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. .j f ~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Mary M. Spangler Date of Death: Aori129,2001 Will No.: 2001-00541 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. Ifthe 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 No X D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk 0 the Orphans' Court and may be attached to this report. /" Date: j/Jr//v3 . . Linus E. Fenicle, Esquire Reager & Adler, P.C. 2331 Market Street Camp Hill, PA 17011 (717) 763-1383 Counsel for Personal Representative Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/10/2003 SPANGLER MICHAEL N 931 NORTH FRONT STREET APT 302 HARRISBURG, PA 17102 RE: Estate of SPANGLER MARY M File Number: 2001-00541 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 4/29/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: ~i File Counsel Judge