HomeMy WebLinkAbout01-0801
PETITION FOR PROBATE and GRANT OF LETTERS
Estate oj Charles W. Pickering
also known as
No.
To:
21-01-801
Register of Wills for the
Deceased. County of Cumberland in the
Social Security No. 485-12-8767 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut rix
in the last will of the above decedent, dated September 26, 2000
and codicil(s) dated
named
,>>1>-
(state relevant circnmstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in (;l1mhprl ::mil County, Pennsylvania, with
h iR last family or principal residence at 14P.7 M::Ipl pwnnil nrhTP
New Cumberland, PA 17070
(list street, number and muncipality)
Decendent, then 76 years of age, died August 8. 2001 ,U__,
at Carlisle Regional Medical Center
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows: 1487 Maplewood Drive
New Cumberland, PA 17070
$ 10,000 00
$
$
$ 65,000.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.I.a.; administration d.b.n.c.t.a.)
theron.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA I ss
COUNTY OF CUMBERLAND J
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of . . ner(s) and that as per nal represen-
tative(s) of the above decedent petitioner(s) will well an ru aminist r the est a rding to law.
affirmed and
27th
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No. 21-01-801
Estate of
CHARLES W PICKERING
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW AUGUST 28 XP9 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 September 26. 2000
described therein be admitted to probate and filed of record as the last will of
CHARLES W PICKERING
and Letters TESTAMENTARY
are hereby granted to PATRICE A PICKERING
Probate, Letters, Etc. .........
Short Certificates( )..........
x-pag~s.
RenuncIatIon ................
JCP
$
$ H : 88
$ 5~00
$ 5.00
TOTAL _ $ 246.00
. . . All.GUS!. 27. s . 2D.Q 1. . . . . . . . . . . . . .
200.00
~~~Lj~~'c/fi' J~~'..,..
eglster of Ills
/ioM+1 oJ' _ Ithf'e\( 80 1,-\ ~
AITORNEY (Sup. Ct. I.D. No.)
FEES
55""2. \
(Afl~~s LIE f'I:/u=
ADDRESS
1"1<.C.ItA't(C.rl.v"" \ fA l7oS-0
PHONE 7 I, - b ~ -, - I ~ 0 0
Filed
~~
c:1j/C?-77Sc::2-
H10,.~O'; REV 9lR('
This is to certifY that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
7619965
,(k"" ~ ~-'7 ~
Local eglStrar
p
AUG 1 0 2001
ITEM 1# 7 No.
SHOULD READ AS FOLLOWS:
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Date
21-01-801
fiev. 2J87
COMMONWEALTH OF PENNSYLVANIA. OEPARTMENT OF HEALTH. VITAL RECOROS
CERTIFICATE OF DEATH
su
STArE FILE NUMMA
SOCIAl SECURITY NUM8EIl
DATE OF OERH ,MonIn. Oa". .....,
IIIRTHI'lAa lC"''''''
Stale 01 Fcteqt CounIryJ
Mason City, IA
7.
FAgUrY ~ l1! noI """'Il!!D". _..... "'lC'.......,
~ari1sle Kegionai Medical Center
~le 3. 485 - 12 - 8767
P1.ACE OF' OERH 1Ct-eek 0I"Iy IX'e ... "'satuct.ons on ~ SIde)
HOSPITAI.;
....- ~ E~ 0
.. Au ust 8 2001
llOAo
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1lACE.__.__.ooc:.
~hite
'MS DECEDENT EIlER IN
U.S. AAMEDFDACES?
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hein.
Cumberland _, 17..0 :"'-::::::..
MOT11l.s~~.......... _s.o_
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..divorced
,~....__..
SURVlVINCl Sl'OUSE
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......
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Ciner
PA
17011
PlACE OF llISPOSITIOH._"~ 0_
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LDCRlDN. CiIlfIOwn. _. ZiIJ eo.
17088
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27. MIlT I: e................ ._ 01' compleat... which tauHd the death. Do
L. ~OM caw. on MCh....
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dIlNIMIi Of condiIion
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DUE 10 fOIl AS A CONSEQUENCE OF);
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DUE 10 fOIl AS A CONSEClUENCE OF);
_AN AU10PSV WEllE AU10PSY F_ _II OF DEATH
PEllFOflMED? IMULA8LE PRIOR 10
COOlPl.ETlOH OF CAUSE "ii
Of' DERH1 - -
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... 0 ....R1 ...0 NoD -- 0 Couad nac be detarmtned
DATE OF INJURY
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TIWE OF INJUAY
INJURY iii WOfU(? DESCIllBE HOW 10UURY OCCUAAED.
28Il.
CEllTIPIEJlIO-'.... onol
.CEllTIFYINQ PHYSICIAN (PhytQlln c~ caused dnIh when anocner physc..... has ~ dla/tlano ~ n.n 23)
T.............,IlnowIedge.....OCC.............C.UH(.Jandlnannef..ataIecI.................................................... .
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To thelMlltotm,knowleGva. de.thoccur,............ date. andptac:e. end due to tMUUM(aland m.nne'.....llId..........................
"IIEOICAL EllAlIlNEllICOllONER
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REGISTRAR'S SIGNATURE AND NUMBER
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21-01-801
LAST WILL AND TESTAMENT
OF
CHARLES W. PICKERING
I, CHARLES W. PICKERING, of the Borough of New Cumberland, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and understanding, do
hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking
all other wills and codicils heretofore made by me.
1. I nominate, constitute and appoint my daughter, Patrice A. Pickering, and my
attorney Michael Sedor, Esq. Co-Executors of this my Last Will and Testament. Should either
of the foregoing fail to qualify or cease to act as Co-Executors, I appoint the remaining person to
be the Executor of this my Last Will and Testament.
2. I direct that my Executors and their successors shall not be required to give bond
for the faithful performance of their duties in this or any other jurisdiction.
3. My estate shall be distributed as follows:
a. I give, devise and bequeath seventy (70%) percent of the residue of my
estate to my daughter, Patrice A. Pickering, per stirpes, and I give, devise and bequeath
thirty (30%) percent of the residue of my estate to my son, Jeff C. Pickering, per stirpes
hereafter, provided that each shall survive me by thirty (30) days.
b. Should any of my issue or their issue predecease me or fail to survive me
by thirty (30) days, or should any of my issue predecease me or fail to survive me by
thirty (30) days without issue, the share of such issue shall be given, devised and
bequeathed, in equal shares to my remaining issue, per stirpes, if any.
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Charles W. Pickering .
4. If any beneficiary herein shall be under the age of years (18) years at the time of
my death, the shares of such beneficiaries, as hereinbefore .set forth, shall be delivered to my
hereinafter named Trustees to be held IN SEPARATE TRUST for the following uses and
purposes:
a. The Trustees shall pay to or apply for the benefit of that child all of the net
income from his or her share of the trust estate until the child attains the age of eighteen
(18) years. This net income may be paid monthly or in other convenient installments, but
in no event less often than annually.
b. If, in the Trustees' discretion, any child is in need of additional funds for
his or her proper care, support, maintenance, and education, the Trustees may pay to or
apply for the benefit of that child, any amounts from the principal of that child's share of
the trust estate that the Trustees deem advisable. All decisions of the Trustees regarding
paYments under this subsection, if any, are within the Trustees' discretion and shall be
final and incontestable by anyone.
c. When a child attains the age of eighteen (18) years, the Trustees shall
distribute to that child one-third (113) of the then balance of the principal of his or her
share of the trust estate. When the child attains the age of twenty-one (21) years, the
Trustees shall distribute to that child one-half (112) of the then balance of the principal of
his or her share of the trust estate. When the child attains the age of twenty-four (24)
years, the Trustees shall distribute to that child all of the balance of his or her share of the
trust estate.
2
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Charles W. Pickerin
..
d. If any person for whom a share of the trust estate has been set aside dies
prior to attaining the age of eighteen (18) years, then on the death of that person the
Trustees shall distribute all of the balance of that person's share of the trust estate to his
or her issue then living, per stirpes, in accordance with Paragraph 3. If there is no issue
then living, then the balance of the person's share of the trust estate shall be added to the
shares and partial shares set aside for the benefit of my other issue and their issue then
living, per stirpes, including proportionately both the distributed and the undistributed
portions of each share and partial share.
e. If my issue and their issue all die prior to final distribution of the trust
estate, all of the trust estate not disposed shall be distributed to any surviving beneficiary
named herein.
f. I hereby appoint Patrice A. Pickering and Michael Sedor, Esq. as
Trustees for the Trusts created herein.
5. I direct that all my estate, inheritance, succession, transfer taxes and other taxes of
a similar nature that may be assessed in consequence of my death, of whatsoever nature and by
whatsoever jurisdiction imposed, shall be paid out of the income or principal portion of my
general estate, in the absolute discretion of my Executors to the same effect as if said taxes were
expenses of administration, and all property includable in my taxable estate, whether or not
passing under this Will shall be free and clear thereof.
6. No interest, whether in income or principal, of any beneficiary of my estate shall
be subject to anticipation, pledge, assignment, sale or transfer in any manner; nor shall any such
beneficiary have any power in any manner to charge or encumber his or her interest, whether in
3
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Charles W. Pickering \
lUcome or principal; nor shall the interest, whether in income or principal, of any such
beneficiary be liable or subject in any manner while in the possession of my Executors or any
trustee or guardian for any liabilities of such beneficiary, whether such liabilities arise from his
or her death, debts, contracts, torts, or engagements of any type.
7.
I direct that all my just debts and funeral expenses, including my grave marker,
1~
shall be paid from the assets of my estate as soon as practicable after my decease.
8. I hereby give and grant to my Executors hereunder and their successors, and to
any Trustees hereunder and their successors, hereinafter sometimes called "fiduciary" or
"fiduciaries," the following powers, duties and discretion, in addition to those now or hereafter
conferred by law, to be exercised in any capacity to which such powers may be applicable and in
the best interests of my estate and beneficiaries:
a. To purchase or otherwise acqUIre or receIve, and to retain, whether
originally a part of the estate or subsequently acquired, any and all stocks, bonds, notes or
other securities, or any variety of real or personal property, including stocks or interests
in investment trusts and common trust funds, as it may deem advisable, including,
including specifically authorization to retain, buy or sell any shares of the stock of any
corporate fiduciary.
b. To sell, pledge, mortgage, transfer, exchange, convert or otherwise dispose
of, or grant options with respect to, any and all property at any time forming a part of the
estate, in such manner, at such time or times, for such purposes, for such prices and upon
such terms, credits and conditions as it may deem advisable.
4
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cAtAv-~ 'Ur. ~\(..\?-r~
Charles W. Pickering \
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.
c. To borrow money for any purpose connected with the protection,
preservation or improvement of the estate, whenever in its judgment advisable, and as
security to mortgage or pledge any real or personal property forming a part of the probate
or trust estate, upon such terms and conditions as it may deem advisable.
d. To vote, exchange and otherwise exercise all rights, privileges or options
III any way pertaining to the stocks, bonds, securities and other assets at any time
belonging to the probate or trust estates; provided, however, that with respect to any
shares of stock belonging to the probate or trust estates, the beneficiaries thereunder may
determine the manner in which said shares shall be voted, and may actually direct how
such shares shall be voted.
e. To compromise claims and to execute and deliver any and all instruments
in writing which it may deem advisable to carry out any of the foregoing powers. No
party to any such agreement in writing signed by the Executrix or her successors shall be
obligated to inquire into its validity or be bound to see to the application by the Executor
of any money or property paid or delivered to it by such party pursuant to the terms of
any such agreement.
The remainder of this page is intentionally left blank
5
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~tvCl\~~ qAr .~I~Q(r \~ a
Charles W. Pickering l
;
,
~
IN WITNESS WHEREOF, I have hereto set my hand and seal to this, my Last Will and
Testament, consisting of six (6) typewritten pages, each identified by my signature, this ~~
day of ~\\Bia.
,2000.
CJAv~1t~ ~r'~&~h~~
CHARLE W. :pIC IN
Signed, sealed, published and declared by the above-named testator, Charles W.
Pickering, as and for his Last Will and Testament, in the presence of us, who, at his request, in
his sight and presence, and in the sight and presence of each other have hereunto subscribed our
6
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~n\r~; % . 0\ t~)4"U;q
Charles W. Pickering ,
,. I
ACKNOWLEDGEMENT
Commonwealth of Pennsylvania
)
)
)
SS.
County of Dauphin
I, Charles W. Pickering, Testator, 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 expresses.
r
(' .td~Q.r. ~\L~-M"'l"'CJo-
CHARLES W. PICKERING \
Sworn or affirmed to and acknowledged before me by Charles W. Pickering, the
Testator, this 2f.fttlay of~,"""CQ... , 2000.
~~~
Notary Public
-
My commission expires:
NOT~A'AL lEAL Public
CHARLE8ReE8~=
HarriSburg, Dt ()ct. 13 2003
My Commission ecplrel '
-
,. . , ow
AFFIDA VIT
Commonwealth of Pennsylvania
)
)
)
SS.
County of Dauphin
We, "3"030_" .... ~~""
and O""''"''~ tht"l tJE"i
, the
witnesses whose names are signed to the attached or foregoing instrument, being duly qualified
according to law, do depose and say that we were present and saw Testator sign and execute the
instrument as his Last Will and Testament that CHARLES W. PICKERING signed willingly and
that she executed it as his free and voluntary act for the purpose therein expressed; that each of
us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our
knowledge the Testator was at that time 18 of more years of age, of sound mind and under no
constraint or undue influence.
Sworn or affirmed to and subscribed to before me by -:JlIo~t+ cIr. ~~c..L.Y
and -:rA ~c$S tHr'/.u!f "i
, witnesses, this z...C.~day of s.&..~, 2000.
~~~~~
Notary Public
-
My commission expires:
N6TARlALHAL-
CHARLES RIE!S ImO'NN. NotIIy PublIc
HalTilburg. DetJptWl Comly
My Commlselon expires Oclt 13, 2003
21-01-801
RENUNCIATION
In Re Estate of
Charles W. Pickering
deceased.
To the Register of Wills of Cumberland
County, Pennsylvania.
The undersigned
Michael Sedor. Esq.
of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
testamentary
be issued to Patrice A. Pickerin~
WITNESS
my
hand this 27th day of AUguRt
,u 2001,
Ikl.
Pf/,
,
fvl-~""..rr :
~)1iJ.()l~
I (Signature)
, SO) {,/lJ IV olr;l 07-\
{!)?I0LiJ t~ (J/I 17013
)
(Address)
wl:+urr ~
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/ (~nature) .
tJz~ fl0~f?MV ltMJ bJ'(..
h1(dfil'v}c~ll/70V I? 11-.
(Address)
~
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Charles W. Pickering
Date of Death: August 8, 2001
Will No.
2001-0801
Admin. No.
21 2001 801
To the Register:
I certify that notice of (beneficial interest) estate administration 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 August 29, 2001
Name
Address
Patrice A. Pickering
2807 Harvard Avenue, Camp Hill, PA 17011
Jeff C. Pickering
9 Mohawk Trail, Burlington, NJ 08016
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: 8/29/2001
.~
1L----
Signature
Name Thomas J. Ahrens
Address 5521 Carlisle Pike
Mechanicsburg. PA 17050
Telephone (717) 697-1800
Capacity: _ Personal Representative
~Counsel for personal representative
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2B0601
HARRISBURG, PA 1712B-0601
RECEIVED FROM:
AHRENS THOMAS J
5521 CARLISLE PIKE
MECHANICSBURG, PA 17050
-------- fold
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ESTATE INFORMATION: SSN: 485-12-8767
FILE NUMBER: 21-2001- 0801
DECEDENT NAME: PICKERING CHARLES W
DATE OF PAYMENT: 11/07/2001
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 08/08/2001
REMARKS: PATRICIA A PICKERING
CHECK# 6540
SEAL
ACN
ASSESSMENT
CONTROL
NUMBER
101
TOTAL AMOUNT PAID:
INITIALS: DO
RECEIVED BY:
REV-1162 EX(11-96)
NO. CD 000495
AMOUNT
--------
I $17,000.00
I
I
I
I
I I
I
I
I
$17,000.00
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
"'v I?-$- /0
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'02
DATE
E'STATE OF
DATE OF DEATH
FILE NUMBER
rY'j 5DyNTY
, ''- ~CN
04-15-2002
PICKERING
08-08-2001
21 01-0801
CUMBERLAND
101
/iPR 1 9
THOMAS J AHRENS
5521 CARLISLE PIKE
MECHANICSBURG PA 170501;.::
ew mJ
.
REY-1547 EX AFP 101-02'
CHARLES
W
Allount Rellitted
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 =is'4-j-i3f-AFP--COY=02Y-NOYici--OF-YNHiifiTAifci-TAX-AppRA-isiMENi'-:--ALlowAifci-ori------------ -----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF PICKERING CHARLES W FILE NO. 21 01-0801 ACN 101 DATE 04-15-2002
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)
110,000.00
.00
.00
.00
29.426.66
.00
198,154.94
(8)
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. Charitab1e/Governllenta1 Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
UO)
32,352.01
57 .513.11
(11)
(2)
(3)
(14)
NOTE: I~ an assessment was issued previOUSly, lines
re~lect ~igures that include the total o~ ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TA C DITS:
NOTE: To insure proper
credit to your account,
submit the upper portion
of this forll with your
tax payment.
337,581.60
89.865 12
247,716.48
.00
247,716.48
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.OOXOO=
247,716.48 X 045=
.00 X 12 =
.00 X 15 =
(9)=
+
INTEREST/PEN PAID (-)
557.36
AMOUNT PAID
17,000.00
DATE
11-07-2001
NUMBER
CD000495
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
11,147.24
.00
.00
11,147.24
17 ,557.36
6,410.12CR
.00
6,410.12CR
( 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.)
\,
/"/-3 - It::
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-lU7 EX AFP lOl-U2l
fJ r::'
I /..
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-29-2002
PICKERING
08-08-2001
21 01-0801
CUMBERLAND
101
CHARLES
W
THOMAS J AHRENS
5521 CARLISLE PIKE
MECHANICSBURG PA a7~50
ClTiL
'02
ill/W 17
:.J~ 1
Allount Rellitted
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 ~
R'EV=ii,ifj-E3f-AFP--foY:02Y------...-iNHERITANc'E--YA3f-si'jffEH'E-tii-crF'-ACCOu'Nf--...---------------- -----
ESTATE OF PICKERING CHARLES W FILE NO. 21 01-0801 ACN 101 DATE 04-29-2002
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: 04-08-2002
PR I NC I PAL TAX DUE: ...........................................................................................................................................................................................................................
11,147.24
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
11-07-2001 CDOO0495 557.36 17,000.00
04-11-2002 REFUND .00 6,410.12-
TOTAL TAX CREDIT 11,147.24
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. )
(1./
REGISTER OF WILLS OF CUMBERLAND COUNTY
COMMONWEALTH OF PENNSYLVANIA
IN RE: ESTATE OF Charles W. Pickering
'*
NO. 2001-00801
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
Will No.: 2001-0801
Charles W. Pickering
August 8, 2001
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion of the administration of the above-captioned estate:
1.
State whether administration of the estate is complete: Yes X
No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes No X
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties in
interest? Yes X No
d.
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be attached
to this report.
Date:
/o/a/oc-
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Sign1~ 1
Thomas J. Ahrens, J.D.
Name (Please type or print)
5521 Carlisle Pike
Mechanicsburg, PA 17050
Address
(717) 697-1800
Telephone No.
Capacity: _ Personal Representative
~ Counsel for personal
Representative
:V -1500 E~ + {6-OOj *' REV-1500 , OFFICIAL USE ONLY l
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INHERITANCE TAX RETURN I
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE RESIDENT DECEDENT [ 21 2001 00801
DEPT. 280601
HARRISBURG, PA \7128-0601 COUNTY CODE YEAR NUMBER
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I DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
i Pickering, Charles W.
ioATE OF DEATH"(MM-DD-YEAR) i DATE OF BIRTH (MM-DD-YEAR)
08/08/200 I I II III II 924
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
485-12-8767
----,~~ -----
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Original Return
5. Federal Estate Tax Return Required
o 2, Supplemental Return
o 4a. Future Interest Compromise (date of death
after 12-12-82)
6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
o 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between D 11.Election to tax under Sec. 9113(A) (Attach Sch 0)
t$.iij~ij:Ut&ij~~tt~&1:!iX_it~l6.if&1Aij#iQmJ~f\iWtmj~tjqij~t#l$pj#~ptqF00T7..........................
AME ICOMPLETE MAILING ADDRESS
Thomas J Ahrens
IRM NAME (if applicable) i 5521 Carlisle Pike
Ahrens Law Offices, P.C.
Mechanicsburg, P A 17055
~ELEPHONE NUMBER
717/697 -1800
4. Limited Estate
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o 3. Remainder Return (date of death prior to 12-13-82)
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8. Total Number of Safe Deposit Boxes
:opyright 2000 form software only The Lackner Group, Inc.
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
I 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
I" made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
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I SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
I
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
15. Amount of Line 14 taxable at the spousal tax rate,
or transfers under Sec. 9116(a)(1.2)
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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
(1) 110 000 no;,:r
, ':::5"
(2) None
(3) None
(4) None
(5) 29,426.66
(6) None
(7) 198,154.94
c::i OFFIC14L 1,\Si: ONLY
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19. Tax Due
(8) 337,581.60
(9)
32,35201
(10)
57,5] 3.11
(11 )
89,865.12
(12)
247,716.48
(13)
(14)
247,716.48
x .00
(15)
247,716.48 x .045
(16) 11,147.24
x .12
(17)
x .15
(18)
(19)
11,147.24
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
.......................... ...................
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......................................
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.................
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Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
1487 Map1ewood Drive
IISTATE PA ~!ZIP
17070
CITY
New Cumberland
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
11,147.24
17,000.00
557.36
Total Credits (A + 8 + C)
(2) 1 7 ,5 5 7 . 3 6
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty (D + E)
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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(3)
(4)
0.00
6,410.12
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5)
(SA)
(58)
A. Enter the interest on the tax due.
0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.. ............................ ................. nn ~
b. retain the right to designate who shall use the property transferred or its income;. ..... .......... ~
c. retain a reversionary interest; or........ ............... ...................... .......................... ................ n I5<l
d. receive the promise for life of either payments, benefits or care?................ ............................................ D ~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............................................................................................................... .......... D ~
D ~
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3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?...............
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?............................................... .................................... ....... ....................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that J have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct
and complete.
Declaration of preparer.other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATUR,E. a"f PEr<S()N RESpaNSIB~~IL!NG RETURN ADDRESS
:..-../" / .-/ 2807 Harvard Avenue
,",,:.,;';;,~"~ '0:';;~'78C" 'ooeeM Cmnp Hill, P ^ 17011
DATE
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DATE
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ADDRESS
5521 Carlisle Pike
Mechanicsburg, P A 17055
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 PS. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
(72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116
1.2) [72 P.S. ~9116 (a) (1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
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SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Pickering, Charles W.
! FILE NUMBER
[ 21 - 200 I - 0080 I
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 excnanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
-
ITEM DESCRIPTION VALUE AT OAT
NUMBER OF DEATH
I Single family house located at 1487 Maplewood Drive, New Cumberland, P A, Property sold after death, 110,000.0
Copy ofHUD 1 attached
TOTAL (Also enter on Line 1, Recapitulation) 110,000.0
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
,
,
~-----
i FILE NUMBER
I 21 - 200 I - 0080 I
ESTATE OF .
PIckering, Charles W.
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
I
DESCRIPTION
VALUE AT DATE
OF DEATH
14.57
Raymond James & Associates investment account # 80199619
2
1993 Olds Cutlas Cruiser - Kelly Blue Book
2,21500
3
Contents of House, appraisal attached
4,35000
4
PNC Bank checking account #50-8018-8455
21,921.38
5
Refund from GMAC Mortgage for escrow accOlmt balance
852.84
6
Refund on Homeowners insurance
72.87
TOTAL (Also enter on Line 5, Recapitulation)
29,426.6t;
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Pickering, Charles W.
FILE NUMBER
21 - 2001 - 00801
ESTATE OF
ITEM
NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
I DESCRIPTION OF PROPERTY % OF -------r
I; Include the name of the transferee, their relationship to decedent. and the date of transfer DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
VALUE OF ASSET (IF APPLICABLE)
, Attach a copy of the deed for real estate INTEREST
I Hartford Annuity # 710470537
2
Hartford AImuity # 710612662
34,474.01 100% 0.00\ 34,474.01
l63,68093i lOO% 0001 163,680.93
I I
I
I
TOTAL (Also enter on line 7, Recapitulation)
198,154.94
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRA 1l\IE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF p' k' Ch I W
IC enng, ar es .
I
I
I
I
I FILE NUMBER
I 21 - 2001 - 00801
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
DESCRIPTION
FUNERAL EXPENSES:
Parthemore Funeral Home - itemized bill attached
2
The Caring Community - Funeral lunch
AMOUNT
2,966.38
125.00
700.00
5,000.00
12,48900
238.00
250.00
9J04.00
112.50
1,367.13
32,352.01
3
Honorarium & travel expenses tor priest
4
5
6
ADMINISTRATIVE COSTS:
1 . Personal Representative's Commissions
Pickering, Patrice A.
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address 2807 Harvard Avenue
City Camp Hill State P A
Year(s) Commission paid 2002
Attorney's Fees Ahrens Law Ofl:ices, P.c.
Zip 17011
2
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
State
Zip
4.
City
Relationship of Claimant to Decedent
Probate Fees Cumberland County recorder of Wills
5. Accountant's Fees
6.
Tax Return Preparer's Fees Charles Sullivan
7.
I
Other Administrative Costs
Selling costs for real estate at 1487 Maplewood Drive, New Cumberland, P A
2
Cost of appraisal for contents of house
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
*'
Schedule H
FlI1eI'aI Expenses &
MTi~ativeCos1s continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Pickering, Charles W.
I FILE NUMBER
I 21 - 2001 - 00801
3
Cost of estate notices in papers
245.10
4
Cost of certified mail to PA Department of Public Welfare
394
5
Cost of maintaining real estate at 1487 Maplewood Drive, New Cumberland, P A from 8(8(01 to
1 2f14(0 1
1,073.09
6
Cost of death notice in paper - Paid to Parthmore Funeral Home
30.00
7
P A Inheritance Tax filing fee
15.00
Page 2 of Schedule H
*'
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMOINVEALTli OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF .
Pickenng, Charles W.
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
AMOUNT
GMAC Mortgage on residence - account # 306463263, principal balance on 7/6/2001
56,54906
2
GMAC Mortgage Interest for month of July
35343
3
GMAC Mortgage Late fee
20.98
4
GMAC Mortgage Interest from August 1-8
92.96
5
Verizon phone bill - local calls
7867
6
Beacon Hill Homeowners Association
95.00
7
PAWC Water bill
0.17
8
PP &L Electric bill
35.30
9
Lower Allen Township Sewer bill
4950
10
Claremont Nursing Home - Final bill
\8500
11
AT & T Long distance charges
599
12
Country Meadows Assisted Living Center - Final bill
2] 13
13
y ork Waste Disposal Service
259l
TOTAL (Also enter on Line 10, Recapitulation)
57,513.1l
SCHEDULE J
BEN EFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I FILE NUMBER
21 - 2001 - 00801
RELATIONSHIP TO I AMOUNT OR SHARE
I Do ~;~i;~~~~e{S) L. OF ESTATE
I D,ught'" 1211 ofH",~o,d Anniti"
I I
! D,ugh'" 170% oflhe ""Me
I
I Son
! 1 /3 of Hartford Annuitie~
I
ESTATE OF
Pickering, Charles W.
I.
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Patrice A. Pickering
2807 Harvard Avenue
Camp Hill, PA 17011
..
.)
Patrice A. Pickering
Jeffrey C. Pickering
321 West 55th Street, Apt 91
New York., NY 10019-4546
2
4 Jeffrey C. Pickering
Son
30% of the Estate
Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET