HomeMy WebLinkAbout01-0549
PETITION FOR PROBATE & GRANT OF LETTERS
Estate of ELIZABETH A. EATER
also known as
Social Security No.
, deceased.
No. 21-01- S 'I Cf
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
162-36-9735
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is/are 18 years of age or older and the Executrix named in the Last Will of the
above decedent dated March 15 , 1996, and codicils dated none, 19------.:. The
Executor named none died Renunciations for
none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal
residence at 5263 East Trindle Road, Hampden Township
Decedent, then ~ years of age, died April 29, 2001, at 5263 East Trindle
Road, Mechanicsburq, 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
i ncom petent:
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
993 Pine Road, Mt. Holly Sprinqs, Dickinson Township, Cumberland County
$1,000.00
$
$
$350,000.00
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
I1tJ,-/)arv,"- C +:QAF'ti Lc)
Barbara E. Fetrow
5263 East Trindle Road
Mechanicsburq, PA 17055
717-766-3613
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
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 representative of
the above decedent, petltioner{s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 2i' -eIt..I day of
June ,2001.
""ryx!JUd(i, (~.a~ JOtL(I. Q . ~j;-;..LJ/~P.~
I Register' ()
cl3C1r6atY,-C. k:fr-c?c{)
Barbara E. Fetrow
/{,-).J6--il
No. 21-01- 549
Estate of
ELIZABETH A. EATER
, deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, June 11, , 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
March 15, 1996 described therein be admitted to probate and filed of record as the
Last Will of Elizabeth A. Eater; and Letters Testamentary are hereby
granted to Barbara E. Fetrow
~t'. t4//~ K:o~ .t?{j-..~??~)J~.dLt-
egister of Wills
FEES
Probate, Letters, Etc. . . . . . . . $ 305.00
Short Certificates(-2- ) . . . . $ 6.00
Renunciation(s) ........... $
JCP ......... . . . . . . . . . . . $ 5.00
Other Will Paqes (-2-) .... $ 6.00
TOTAL: .... $ 322.00
Filed. . ...r~~. P... .2.o.q~ . . . . . . . . . . .
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717 -249-2353
PHONE
CALLED ATTORNEY JUNE 11, 2001
.' ..'
21-01-549
LAST WILL AND TESTAMENT
I, ELIZABETH A. EATER, of the Borough of New Cumberland, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament, hereby expressly revoking all Wills
and Codicils heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniently after my decease.
2. I authorize and empower my executrix to sell any realty owned by me at my death and
not specifically devised herein, at either public or private sale, and to give good and sufficient
deeds therefor, in fee simple, as I could do if living.
3. I give, devise and bequeath all of my estate of every nature and wherever situate to my
daughter, Barbara E. Fetrow, and if she is not living at the time of my death, to her two children,
share and share alike.
4. I nominate and appoint Barbara E. Fetrow to be the executrix of this my Last Will and
Testament; she is to serve as such without bond. Should she die before my death, renounce or
refuse or be unable to serve for any reason, I nominate and appoint Mary Ann Fetrow and Vance
E. Fetrow, as substitute executors, also to serve as such without bond, with the same powers as
are given herein to my executrix, and also to serve as such without bond.
5. I hereby suggest that my personal representatives retain the servIces of Irwin,
.'
McKnight & Hughes, as attorneys in the settlement of my estate.
"-
IN WITNESS WHEREOF, I have hereunto set my hand and seal this I f day of March,
1996.
~;/d>f' Q L/'1SEAL)
EL ABETH A. EATER .
Signed, sealed, published and declared by ELIZABETH A. EATER, the testatrix above
named, as and for her Last Will and Testament, in the presence of us, who at her request, in her
presence and in the presence of each other have subscribed our names as witnesses hereto.
2
ACKNOWLEDGMENT AND AFFIDA VIT
WE, ELIZABETH A. EATER, TERESA M. HENRY and CHERYL L. CLELAND,
the testatrix and witnesses respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and
executed the instrument as her Last Will and that she had signed willingly, and that she executed it
as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in
the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their
knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under
no constraint or undue influence.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS:
Subscribed, sworn to and acknowledged before me by ELIZABETH A. EATER, the
testatrix herein and subscribed and sworn to before me by TERESA M. HENRY and
CHERYL L. CLELAND, witnesses, this ,," day of March, 1996.
( /l/~tary1~bl;:L-
I f
, l
Seal
Roaer B. !!win, NolaryP\do~
CMIlil Boro, CItnbel1and
My COmmIlIsIon expres Oct. 3, 1
~~,
.-'
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/
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
ELIZABETH A. EATER
Date of Death:
APRIL 29.2001
Estate No.:
21-01-0549
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on June 27.2001
Name
Address
Barbara E. Fetrow
5263 East Trindle Road. Mechanicsburg, P A 17055
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none.
Signature
7J.~
Date:
06/27/01
IRWIN, Mc
T & HUGHES
Name Roger B. Irwin. Esauire
Address 60 West Pomfret Street
Carlisle. PAl 70 \3
Telephone (717) 249-2353
Capacity:
Personal Representative
x
Counsel for Personal Representative
Jnventory of the real and personal estate of
ELIZABETH A. EATER
deceased
/f
e/
993 PINE SCHOOL ROAD, DICKINSON TOWNSHIP, M.T. HOLLY SPRINGS, CUMBERLAND
COUNTY
$350,000 00
~
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
L
J
ss:
Barbara E. Fetrow
being duly sworn
Executrix
according to law, deposes and says that she i ~ t:hp-
of the Estate of Elizabeth A. Eater
late of -.!'a1l!P.~el!__'!'~~f!.hj.Eu_ ------- , Cumberland County, Pa., deceased and that the
within is an inventory made by her, the said Executrix
of the entire estate of said decedent, consisting of all the personal propl!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.
2002
'73or{)C[r'-cc C. W~) 4.)
Executor . Administrator
5263 East Trindle Road
Kechanicsburg, PA 17055
Address
Date of Death
29th
Day
April
Month
2001
Year
INSTRUCTIONS
,. 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 aHached as to personalty or realty
4. See Article IV. Fiduciaries Act of 1949.
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OFFICIAL USE ONLY
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I (p -;J,35 - II
FILE NUMBER
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COMMONWEALTH OF PENNSYL.VANIA
OEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Eater Elizabeth A.
DATE OF DEATH (MM-DD-YEAR)
162-36-9735
THIS RETURN MUST BE FILED IN OUPUCATE WITH THE
21-01-0549
CQUNTYCODE
YEAR
NUMBER
SOCIAL SECURITY NUMBER
REGISTER OF WILLS
SOCIAL SECURrTYNUMBER
X 1. Original Return
4. Limited Estate
X 6. Decedent Died Testate
3. Remainder Return ~f~trg~i:{~-82)
5. Federal Estate Tax Return Requited
8. iotal Number 01 Safe Deposit Boxes
(Attach copy of Will)
o 9. Litigation Proceeds Received
2. Supplemental Return
4a. Future Interest Compromise (date of death after 12~ 1Z~82)
7. Decedent Maintained a Living Trust
(Attach copy of Trust)
010. Spousal Pov~rty Cfedit 0 11. Election to tax under Sec. 9113(A}
(date of death between 1Z~31-91 and 1~ 1-95) (Attach Sch 0)
, THIS SECnoHMUST;BE;~LEI'l5D:.\AU:,'COIl~E1!ICE'.~CON"\DElII:tIAL TAX INFORMATlO~SHOUl-DlIE DIIlECTED'rO:
NAME COMPLETE MAILING ADDRESS
Ro er B. Irwin Es .
FIRM NAME (If Applicable)
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
R
E
C
A
P
I
T
U
L
A
T
I
o
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1 249-2353
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule S)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
S. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule!) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental8equests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(8) 385,450.55
(11) 26,418.51
(12) 359,032.04
(13)
(14) 359,032.04
(1)
(2)
(3)
350,000.00
None
None
OFFICIAL USE ONLY
(4)
(5)
None
None
(6)
994.58
34,455.97
26,418.51
None
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a){1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
x o 0 (15)
359,032.04 X 045 (16)
X 12 (17)
X .15 (18)
(19)
0.00
16,156.44
0.00
0.00
16,156.44
REFUHll Of' AN. Q~RPAYME1!IT
IONS ON REVERSE SIDE AND TO RECHECK MATH < <
Copyright (c}2000 form software only The Lackner Group, Inc.
Form REV...1500 EX (Rev, 6~OO)
Decedent's Complete Address:
STREET ADDRESS
5263 East Trind1e Road
,
CITY I STATE I ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. PriQr Payments
C. Discount
(1)
16.156.44
0.00
807.82
Total Credits ( A + B + C) (2)
807.82
3. Interest/Penalty if applicable
D. lnterest
E. Penalty
0.JO
Tota) Interest/PenaJty ( 0 + E i (3)
4. If Line 2 is greater than line 1 + Line 3. enter the difference. This is the OVERPAYMENT.
Check box on Page 1 line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the rotal of Line 5 + SA. This is the BALANCE DUE. (58)
Make Cheek Payable to: REGISTER OF WillS, AGENT
2. 'JJ
~5.348.62
0.00
2.5.348.62
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PI..EASEANSWER '1'HEFol..l..owlNGGUESTIONSBY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred:
b. retain the right to designate who shall use the property transferred or its income:
c. retain a reversionary interest: or .
d. receive the proml'se for life of either payments, benefits or care?
Z. tf death occurred after December 12. 1982. did decedent transfer property within one year of death
without receiving ac:equate consideration?
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death?
4. Did deceoent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN.
Yes
No
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SIGNATURE OF PERSON RESPONSI8LE FOR FILING RE:TURN
Under penalties of perjury, I declare that I have examined this return. including accompanying schedules and statements. and to the best of my knowiecge and belief. it is trl'e.
correct and complete. Oeclaration of preparer other than the personal representative is based on aU information of which preparer has any knowledge.
o,o{,:)erlYu 0 It)
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
Barbara E. Fetrow
5263 East Trindle
u -Me~ha:nic-a:b~;'- -;- PA - -ii6ss- - - - - -- - - - - - - - - - - - - --
IRWIN McKNIGHT & HUGHES
60 West Pomfret Street
- - -Ca;'-iisi,,;: - PA - -i '7613- - - - - - - - - - - - - - - - - - - - - - - - - --
'3.~
DATE
~!"I,n
::lATE
7!.~ IVI
For dates of de or after July 1, 1994 and before January 1, 1995. the tax rate imposed on the net value of transfers to or for rhe use of tne
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)j.
Fer dates of death on or after Januarj1, 1995. the tax rate imposed on the net value of transf€'rs 10 or for the use of the survivinc soouse is 00/0
[72 P.S. 9116 (a) (1.1) (jill. The statute does not exemPt a transfer to a surviving spouse from tax, and the statutory requirement; jar disc~osure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use c/ a natural
parent. an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value at transfers to or for the use of the decedent's lineal beneficiaries is 4,50/0. except as noted In 72 P.$. 9116( 1.21
[72 P.S. 9116(a, 1 I].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)( 1.3)] A sii:Jiing is defined. under
Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c!2000 form software only The Lackner Croup, Inc.
Fcrm REV-1S00 EX (Rev. 6-COI
AEV~ 1502 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERlTANCETAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Elizabeth A. Eater SS# 162-36-9735 04/29/2001 21-01-0549
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable
knowledae of the relevant facts. Real property which is jointly-owned with riGht of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
DESCRIPTION
NUMBER OF DEATH
I 993 Pine School Road, Dickinson Township, Mt. Holly - Cumberland 350,000.00
County (agreement of sale attached)
SCHEDULE A
REAL ESTATE
TOTAL (Also enter on line 1, Recapitulation) $ 350,000.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems,lnc. Form REV-1502 EX (Rev. 1-97)
REV-1S09 EX ...(1.97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Elizabeth A. Eater
SCHEDULE F
JOINTL V-OWNED PROPERTY
SS{/ 162-36-9735
04/29/2001
FILE NUMBER
21-01-0549
If an asset was made joint within one year of the decedent's date of death. it must be reported on Schedule G.
A.
SURVIVING JOINT TENANT(SI NAME
Barbara E. Fetrow
ADDRESS
5263 E. Trindle Rd.
Mechanicsburg, PA 17055
RELATIONSHIP TO DECEDENT
daughter
B.
c.
JOINTLY-OWNED PROPERTY,
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of final1Cial institution and bank DATE OF DEATH DECO'S VALUE OF
account numbe( or simila( identiiying number.
NUMBER TENANT JOINT Attach deed for jointly- held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1 A 04/01/65 PNC Bank NA - checking 1,989.15 50 . 0070 994.58
account
TOTAL (Also enter on line 6, Recapitulation) $ 994.58
(If more space is needed insert additional sheets of the same size)
CopyrIght (c) 1996 form software only CPSysterns, Inc.
Form REV-1509 EX (Rev. 1-97)
AEV-,510 EX +(1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX AETURN
RESIDENT DECEDENT
ESTATE OF
Elizabeth A. Eater
04/29/2001
SSif 162-36-9735
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
FILE NUMBER
21-01-0549
DESCRIPTION OF PROPERTY %OF
ITEM INClUaE THE NAME Of" THE TRANSf"EREE THEIR DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
RELATIONS IP TO DECEDENT AND THE DATE OF TRANSFER.
NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
1 Barbara A. Fetrow, daughter 8,742.66 3,000.00 5,742.66
10/08/2000
2 Briel1e Fetrow, 8,742.66 3,000.00 5,742.66
greatgrandchild
10/08/2000
3 Briana Fetrow, 8,742.66 3,000.00 5,742.66
greatgrandchild
10/08/2000
4 Brittany Fetrow, 8,742.66 3,000.00 5,742.66
greatgrandchild
10/08/2000
5 Mary Ann Fetrow, grandchild 8,742.67 3,000.00 5,742.67
10/08/2000
6 Vance Fetrow, grandson 8,742.66 3,000.00 5,742.66
10/08/2000
TOTAL (Also enter on line 7, Recapitulation) $ 34,455.97
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1510 EX (Rev. 1-97)
REV-1511 EX +(1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANce TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Elizabeth A. Eater
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
SSII 162 - 36 - 9735
04/29/2001
FILE NUMBER
21-01-0549
DESCRIPTION
AMOUNT
1
FUNERAL EXPENSES,
Parthemore Funeral Home
6,874.00
2
Weis Markets - meal
35.16
1.
ADMINISTRATIVE COSTS,
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative{s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
3.
Attorney's Fees IRWIN McKNIGHT & HUGHES
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Barbara A. Fetrow
Slreet Address 5263 East Trindle Road
City Mechanicsburg State -1'L Zip 17055
Relationship of Claimant to Decedent daughter
15,250.00
3,500.00
4.
Probate Fees
Register of Wills
322.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
Cumberland Law Journal - estate notice publication
75.00
2
Register of Wills, filing fee
25.00
3
S.W. Barrett Real Estate - appraisal fee
250.00
4
The Sentinel, Legal - estate notice publication
87.35
TOTAL (Also enter on line 9, Recapitulation) $ 26,418.51
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc, Form REV-1511 EX (Rell, 1-97)
REV-1513 EX ~(9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX. RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Elizabeth A. Eater
SSfl 162-36-9735
04/29/2001
FILE NUMBER
21-01-0549
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
NUMBER
I.
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
Barbara E. Fetrow
5263 East Trind1e Road
Mechanicsburg, PA 17055
Daughter remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS,
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group, Inc.
0.00
Form REV-1513 EX (Rev. 9-00)
LAST WILL AND TESTAMENT
I, ELIZABETH A. EATER, of the Borough of New Cumberland, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament, hereby expressly revoking all Wills
and Codicils heretofore made by me.
I. I direct my executrix to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniently after my decease.
2. I authorize and empower my executrix to sell any realty owned by me at my death and
not specifically devised herein, at either public or private sale, and to give good and sufficient
deeds therefor, in fee simple, as I could do ifliving.
3. I give, devise and bequeath all of my estate of every nature and wherever situate to my
daughter, Barbara E. Fetrow, and if she is not living at the time of my death, to her two children,
share and share alike.
4. I nominate and appoint Barbara E. Fetrow to be the executrix of this my Last Will and
Testament; she is to serve as such without bond. Should she die before my death, renounce or
refuse or be unable to serve for any reason, I nominate and appoint Mary Ann Fetrow and Vance
E. Fetrow, as substitute executors, also to serve as such without bond, with the same powers as
are given herein to my executrix, and also to serve as such without bond.
S. I hereby suggest that my personal representatives retain the services of Irwin,
McKnight & Hughes, as attorneys in the settlement of my estate.
n
IN WITNESS WHEREOF, I have hereunto set my hand and seal this (. day of March,
1996.
. ~;A.Bt c:';-) L.-ttsEAL)
EL ABETH A. EATER .
Signed, sealed, published and declared by ELIZABETH A. EATER, the testatrix above
named, as and for her Last Will and Testament, in the presence of us, who at her request, in her
presence and in the presence of each other have subscribed our names as witnesses hereto.
2
ACKNOWLEDGMENT AND AFFIDA VIT
WE, ELIZABETH A. EATER, TERESA M. HENRY and CHERYL L. CLELAND,
the testatrix and witnesses respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and
executed the instrument as her Last Will and that she had signed willingly, and that she executed it
as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in
the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their
knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under
no constraint or undue influence,
./'/
TERESA M. HENR
~/m~4~
RYL L. CLELAN
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by ELIZABETH A. EATER, the
testatrix herein and subscribed and sworn to before me by TERESA M. HENRY and
CHERYL L. CLELAND, witnesses, this I;" day of March, 1996,
/ " 'l
d~,--
(;tary Public
. SeeI
Roaer B,ltwIn. Ncll!IY P\.do
ClIIIIil earo. Cu, bool8lld Ccutt
My COmmIsSIon ExpInls 0cl3. 1996
Phllwo!n
Law Offices
IRWIN, McKNIGHT & HUGHES
60 West Pomfret Street, Carlisle. Pennsylvania /7013-1222
THIS AGREEMENT is entered into this
uJ'
day of June, 200 I, by and between BARBARA E.
FETROW, Executrix of the Estate of Elizabeth A. Eater; hereinafter called SELLER, AND HARRY H. FOX, JR.,
hereinafter called PURCHASER.
IT IS MUTUALLY AGREED AS FOLLOWS:
1. The SELLER agrees to sell, grant and convey to the PURCHASER, and the PURCHASER agrees to purchase
and accept the conveyance of the following described real estate situate in Dickinson Township, Cumberland County,
Pennsylvania, bounded and described as foHows:
BEING the farm property, with improvements
as recorded in Cumberland County
Deed Book "Z", Volume 12, Page 9.
2. The PURCHASER agrees to pay the sum of 5350,000.00 to SELLER, payable as follows: a 510,000.00 NOTE
on the signing of this agreement, receipt of which is hereby ackno~ledged; the balance of the purchase price, itemized as
follows: PURCHASER will transfer to Barbara E. Fetrow, 2 properties located in Hampden Township, Cumberland County, as
recorded in Deed Book 237, Page 374 and Deed Book 237, Page 377, plus the sum of $125,000.00 upon the delivery of the deed
to said property to said PURCHASER. Settlement to be at the office of Irwin, McKnight & Hughes, 60 West Pomfret Stree4
Carlisle, Pennsylvania 17013.3222.
3. The settlement shall be made within 45 days of recording of the final Plan of the Subdivision of Deed Book 12 "Z"
9 which time shall be of the essence, at which time of settlement the SELLER shall tender to the PURCHASER a properly
drawn and executed deed of special warranty, conveying to the PURCHASER a good and marketable title in fee simple, clear
of aH encumbrances, except easements or building and use restrictions, visible or of record, and shall deliver possession to the
PURCHASER and the PURCHASER shall pay the balance of the purchase price in cash. SELLER agrees to extend the
settlement date if all approvals required for final Subdivision have not been received by June 30, 2002, provided that
PURCHASER has acted in good faith and with due diligence to secure such approvals.
4. All taxes for the current year shall be prorated to date of settlement, County and Borough or Township taxes on a
January I st to December 31 st year basis and the School tax on a July 1 st to June 30th year basis. Pennsylvania Realty Transfer
tax and any other sale or transfer taxes are to be paid equally by SELLER and PURCHASER.
5. The SELLER agrees to transfer title to the PURCHASER to all plumbing, heating and lighting fixtures.
6. The SELLER agrees that the property shall remain in substantially its present condition until date of settlement.
reasonable wear and tear expected, and if it is not, the PURCHASER may rescind this contract.
7. TIle PURCHASER hereby waives the formal tender of the deed if the purchase price is not paid as agreed upon
above.
8. (a) The PURCHASER will have full access to the farm property for any and all necessary activities related
to gaming subdivision approval.
(b) The sale is contingent upon subdivision approval for not less than 15 tracts (unless PURCHASER
agrees to fewer) from all requisite governing bodies or agencies. Such approvals are the sold obligation and at the sole expense
of PURCHASER.
(c) The SELLER agrees to cooperate with PURCHASER in accomplishing a tax deferred (Sec. 1031)
exchange of PURCHASERS Hampden Township properties, provided that there are no negative consequences to SELLER.
(d) The PURCHASER will pay interest in the amount of 8% on the $125.000.00 from the date of final
settlement for one or two years at the option of the SELLER.
9. Should the PURCHASER fail to make settlement as hereinbefore provided, the amount paid down as hand money,
to wit: $10,000.00 NOTE may be retained by the SELLER as liquidated damages. Should the SELLER fail or refuse to
convey as hereinbefore provided, the PURCHASER may require the return of the hand money paid and reasonable title
examination expenses incurred by the PURCHASER.
10. For the performance of this agreement, the parties bind themselves, their heirs, personal representatives, successors
and assigns, as witness their hand and seals the day and year first written above.
,7-1 J dL
'-
ESTATE OF ELIZABETH A. EATER
,'5arbct r'C'-- ~, -0?f-r'd cJ
BARBARA E. FETROW
(SEAL)
WITNESSED BY:
BY:
(SEAL)
(J
'-_/'
3oi-,
PURCHASER:
~~NM~
HARRY H. FOX, JR.
(SEAL)
(SEAL)
2
nN-1g-.21J;H In:23
P.llt/Ill
~~M~g
First.ide Center
P7-PFBC-4-F
500 First Avenue
PittsbUrgh, PA 15219-3128
/SCP
lune 18, 2001
Roger B. Irwin
60 West Pomlrct SIrecr
Cariisle,PA 17013-3222
RE: E.tate of Elizobeth A. Eo"", Deceased
SSN: \62-36-9735
DOD: 4/29/200 1
Dear Mr. Irwin:
Please:find the date of death balances you have requested listed below.
CHECKING ACCOUNT
#5140017755
Established 04/0]/1965
ELIZABETII A EATER
BAlUlARA A FETROW
DOD Balance: $1,989.15 (non-in....... Oc.ring)
Our offICe only provides date of death balaDees for IRA '9, CD's, Checking and
S2Vings aeeoantJ. We do l!Q. FiDmcial Trama.etiom or Statemet1t OrdU$. For
Furth.,. info......tion plcaae taD 1-80()..4..BANKER or YOUT local me BraoclJ and
ask to speak with a FiDucial Servket Representative.
~~
Rachelle Sciullo
t-800-762-1775
A mCfl'llKr of Th~ f'NC An<ind:al ~ Otoup
PNC 8m N,A. Pitt~!lu"9n I'tl'l(lsylYarlia lS26S
TOTt=L P.Et!
06/19/01 08:45
TX/RX NO.7618
P.001
.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
OEPT.2B0601
HARRISBURG, PA 17126-0601
.
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
n______ fold
ESTATE INFORMATION: SSN: 162-36-9735
FILE NUMBER: 21-2001- 0549
DECEDENT NAME: EA TER ELIZABETH A
DA TE OF PAYMENT: 07/23/2001
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 04/29/2001
NO. CD 000077
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $15,348.62
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$15,348.62
REMARKS: B A FETROW
C/O ROGER B IRWIN ESQUIRE
CHECK# 0771
SEAL
INITIALS: VZ
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
/ 6 -~.,- ~>6~/ I
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-03-2001
EATER
04-29-2001
21 01-0549
CUMBERLAND
101
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
REV-1547 EX AFP (12-001
ELIZABETH A
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is4'-EX-"FP-fi"'i=oOY-NCificE--OF-YNHEiiTANCE-YAX-APPRAisEMENT-,--"LLOWANCE-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF EATER ELIZABETH A FILE NO. 21 01-0549 ACN 101 DATE 09-03-2001
TAX RETURN WAS: (X) ACCEPTED AS FILED
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
350,000.00
.00
.00
.00
.00
994.58
34,455.97
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. 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)
14. Net Value of Estate Subject to Tax
(9)
(10)
26,418.51
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
385,450.55
?6.418 1i1
359,032.04
.00
359,032.04
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. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS.
.00
(11)
(12)
(13)
(14)
(15) .00 X 00 = .00
(16) 359,032.04 X 045 = 16,156.44
(1n .00 X 12 = .00
(18) .00 X 15 = .00
(19)= 16,156.44
.
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-23-2001 CDOOOO77 807.82 15,348.62
TOTAL TAX CREDIT 16,156.44
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.)
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),
PAVMENT:
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 I 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-13l3). 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 Oepartment 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-150l) for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are:
Vear Interest Rate Daily Interest Factor Vear Interest Rate Oaily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 7% .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 7% .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NU"BER 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.
ST A TUS REPORT UNDER RULE 6.12
vi
Ci/
O~
Name of Decedent:
ELIZABETH A. EATER
Date of Death:
APRIL 29. 2001
No. 21-01-0549
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration ofthe above-captioned estate:
1. State whether administration ofthe estate is complete: --X- 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 [mal account with the Court?
Yes X 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? X Yes No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Date:
2/28/03
Si~;Y'JdJu~
IRWIN, Mc~GHT & HUGHES
ROl!er B. Irwin. Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle. P A 17013
City, State, Zip
(717) 249-2353
Telephone Number
X
Personal Representative
Counsel for Personal Representative
Capacity: