HomeMy WebLinkAbout01-0931
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of E LS / ~
also known as
6.R 0(./ ,J
No.
To:
21-01-931
Register of WiUs for the
, Deceased. County of Ci./..../3€IU.;II'oJD in the
Social Security No. I~ '1- 2.2- <O~ ~7 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 0,'<..
in the last will of the above defepent, dated <2:> / 'I
and codicil(s) dated N .I A
nawed
, 19----'lL
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~ ,"'1I,E e. W'v->~ County, Pennsylvania, with
h e; e last family or principal residence at 1'2.. U '-' 7~ ~ \'3(..... v.i) .
(list street, number and muncipality)
Decendent, then 7 z.... _ years of age, died , 15" Z. out.,
at /z Cc4?ZA L 6~t/J.) t. rU /lLL...<J P1 1.7",..; ,:wro
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: . .. N I /\
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: ~ ~ JO.:..:J
,'- Ct=AlPVH_ &-v~ .
$ /o~ 000.. V\J
$
$
$?"SSoov.uu
,
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters n:. ~rrl P1G,.J ~
(testamentary; administration c.I.a.; administration d.b.n.c.La.)
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 petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well an truly administer the estate according to law.
affirmed and
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~o. 21-01-931
Estate of
ELSIE E BROWN
, Deceased
DECREE OF PROBATE A~D GRANT OF LETTERS
AND NOW
_~TOBElLJO
"_ _x2L.2.ilill. in consideration ( ',",:: Ul':;';c.:- '.'ll
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated AUGUST 4, 1999
described therein be admitted to probate and filed of record as the last will of
ELSIE E BROWN
TESTAMENTARY
DANIEL R ZERBE JR
and Letters
are hereby granted to
7~7~wtw~J~
R "lster of W s
FEES
Probate, Letters, Etc. .........
Short Certificates( )..........
Renunciation ................
JCP
S 235.00
S
$
S 5.00
TOTAL _ S 285.00
. . . . o.GT013.E.I\ . <] , . .2.QO ~. . . . . . . . . . . . .
1~:88
:HTORNEY (Sup. C. I.D. :--10.)
ADDRESS
Filed
PHONE
'SHe\ WILLS\BROWNELSIE. WIL
July 8, 1999
.'
21-01-931
LAST WILL AND TESTAMENT
OF
ELSIE E. BROWN
I, ELSIE E. BROWN, of Camp Hill, 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 anytime heretofore made.
1. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the
expenses of (1) a funeral or memorial service; (2) the interment of my remains, including the costs
of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and
perpetual care of, the gravesite. I further direct my executor to pay all of my debts that my executor
in his or her sole discretion may allow as claims against my estate.
2. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all of my tangible personal
property of every kind and description, including, but not limited to, books, pictures, clothing,
articles of household or personal use or adornment, household furnishings and effects, and
automotive vehicles and their accessories, but excluding any money, evidences of indebtedness,
documents of title, and securities and property used in connection with the operation of any trade
or business, insubstantially equal shares to the following persons: JOHN I. ZERBE, DANIEL R.
ZERBE, SR., DANIEL R. ZERBE, JR., ERIC A. ZERBE, LORI 1.. ZERBE, LYNNE DURST,
and DONNA BARKER, as follows. I direct my executor to divide my tangible personal property
into two parts. The first part shall contain all items that my executor determines, to be of no present
or future value or use my persons named in this Section 2. The second part shall contain the balance
of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift
to any charity or person. The proceeds of any sale shall be added to my residuary estate. All
property in the second part I give in substantially equal shares to: JOHN I. ZERBE, DANIEL R.
ZERBE, SR., DANIEL R. ZERBE, JR., ERIC A. ZERBE, LORI 1.. ZERBE, LYNNE DURST,
and DONNA BARKER, to be divided among them as they shall agree. If no agreement is reached
within sixty (60) days after my death, all property in the second part shall be divided among all the
above named beneficiaries in such manner as my executor shall direct. The decision of my executor
shall be conclusive and binding on all persons interested in my estate.
3. DISPOSITION OF RESIDUARY ESTATE. All of the rest, residue and remainder of the
property that I own at the time of my death, both real and personal, and of every kind and
description, wherever situated, to which I may be legally or equitably entitled at the time of my
death (my "residuary estate"), I give outright and absolutely in equal shares to: JOHN I. ZERBE,
DANIEL R. ZERBE, SR., DANIEL R. ZERBE, JR., ERIC A. ZERBE, LORI 1.. ZERBE,
LYNNE DURST, and DONNA BARKER, who survive me, PROVIDED THAT, if either JOHN
7~' ~ 7
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ELSIE E. BROWN
I SHC\ WI~LS\BROWNELSIE. WIL
July 8, 1999
, '
"
I. ZERBE or DANIEL R. ZERBE, SR. shall not survive me then their share shall be divided in
equal shares among the above named beneficiaries who survive me; PROVIDED FURTHER THAT,
if any of the other herein named beneficiaries shall predecease me, then I leave the share of that
deceased beneficiaries in equal shares to their then living issue, per stirpes.
4. POWERS OF ADMINISTRATION.
4.1 Grant of Powers. My executor, in the administration of my estate, (my "fiduciary") shall
have the powers and authorities set forth in this Article 4. These powers and authorities
may be exercised by my executor in his sole and absolute discretion, without the permission
or order of any court. These powers shall be supplementary to those conferred by law,
including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania
Consolidated Statutes.
4.2 Retention of Assets. My fiduciary shall have the power to retain any or all property of my
estate, however received and acquired, for so long as they deem appropriate. This power
may be exercised even though the property may not be of the type authorized by law for
investment, and even though the retention may leave a disproportionately large amount of
the value of my estate invested in one type of property.
4.3 Transfer of Assets. My fiduciary shall have the power to sell, transfer, and convey any
property, of whatever nature, including real property, and wherever situated, that I may own
at the time of my death, or that may come into my estate or after my death. The sale,
transfer, or conveyance may be by public or private sale, at such time, on such terms and
conditions, including selling price and credit, in such manner, and for any reason that my
fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net
proceeds to be distributed to my residuary beneficiaries.
4.4 Investment. My fiduciary shall have the power to invest and reinvest any property in my
estate in preferred and common stocks, bonds, notes, common trust funds (including any
managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases,
mortgages on property wherever located, and, generally, in any property and in proportions
of property as my fiduciary deem advisable, even though the investments are not of the
character or proportions authorized by applicable law for the investment of the funds.
4.5 Power to Borrow. My fiduciary shall have the power to borrow money for any purpose,
for any periods of time, and on any terms and conditions as they deem advisable (including
the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise
encumber any property in my estate to secure repayment of any loan, as well as the power
to renew existing loans either as maker or endorser.
4.6 Power to Hold Property in Nominee Form. My fiduciary shall have the power to hold
any property in the name of a nominee or in bearer form.
4.7 Distribution in Cash or in Kind. My fiduciary shall have the power to make distributions
in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other
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ELSIE E. BROWN
2
. SHe\ WILLS\BROWNELSIE. WIL
July 8, 1999
applicable law, and to determine which assets shall be sold and which shall be distributed
in kind, without notice to or consent by any beneficiary.
4.8 Distribution to Minors and Persous Under Disability. My fiduciary shall have the power
to make distributions or payments to or for the benefit of any beneficiary who is a minor,
an incompetent, or who in the fiduciary's judgment is incapacitated. The distributions or
payments shall be made in anyone or more of the following ways: (1) directly to the
beneficiary; (2) directly to the creditor in payment of the debts or expenses of the
beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any
custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law
related to gifts to minors, including to my fiduciary in that capacity; or (6) to any other
person who shall have the care and custody of the person of the beneficiary. There shall be
no duty to see to the application of funds so paid, provided due care was exercised in the
selection of the person to whom the funds were paid, and the receipt of the person shall be
full acquittance of the fiduciary.
4.9 Continuation or Liquidation of Business. My fiduciary shall have the power to continue
or to permit the continuation of any business, incorporated or unincorporated, in which I
may have any interest at the time of my death for any period of time, or to liquidate the
business on any terms as they deem appropriate. This power includes, but is not limited to
(1) the power to invest additional sums in any business, even to the extent that my estate
may be invested largely or entirely in the business, without liability for any loss resulting
from lack of diversification; (2) the power to act as or to select other persons to act as
directors, officers, or employees of any business, to be compensated without regard to being
a fiduciary under this Will; and (3) the power to make any other arrangements in regard to
any business as my fiduciary shall deem proper.
4.10 Employment of Agents. My fiduciary shall have the power to employ and pay the
compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts,
investment counsel, accountants, bookkeepers, or other agents or providers of services as
my fiduciary deem advisable in the administration of my estate.
4.11 Commissions. My fiduciary shall have the power to take reasonable commissions on
account at any time during the administration of my estate without the approval of any
beneficiary or of the court, but subject to allowance or disallowance on the settlement of the
final accounts of my fiduciary.
4.12 Third Party Reliance. No person or corporation dealing with my executor shall be
required to see to the application of any property paid or delivered to my executor, or to
inquire into either the authority of my executor to enter into any transaction or the
expediency or propriety of any transaction entered into by my executor.
5.13
4.13 Charitable Donations. In the event that any of my tangible personal property is donated
to a charitable organization(s) then my fiduciary is instructed to use the value of said
donationes) as an inheritance tax deduction for any inheritance tax return which may be
required to be filed as a consequence of my death.
~ (;. I~
ELSIE E. BROWN
3
'SHC\ WIL'LS\BROWNELSIE.WIL
July 8, 1999
5. PAYMENT OF DEATH TAXES.
5.1 Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable
as a result of taxes assessed on property passing under this Will shall be paid from my
residuary estate as a part of the expenses of the administration of the estate.
5.2 Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my
death, limited to taxes assessed on property passing under this Will, shall be paid out of my
residuary estate and shall not be deducted or collected from any beneficiary under this Will
or other transferee.
6. EXECUTOR.
6.1 Appointment. I name, constitute, and appoint my nephew, DANIEL R. ZERBE, JR. , as
executor of my estate. If DANIEL R. ZERBE, JR. shall not survive me, shall not serve
as executor for any reason, or shall cease to serve as executor for any reason after
appointment, DANIEL R. ZERBE, SR. shall act as executor in his place.
6.2 Bond Not Required. None of the individuals named in Section 6.1 shall be required to
furnish a bond for the faithful performance of his duties as executor.
7. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this Will, in
determining whether a person has survived me or another person, a person shall not be deemed to
have survived me or another person ifhe or she dies within sixty (60) days of my death or of the
death of the other person.
8. LIABILITY OF EXECUTOR. My executor shall not at any time be liable for mistake oflaw or
of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under
this Will, or to any other persons, except through actual fraud or willful misconduct on the part of
the executor or trustee. My executor may, from time to time, consult with counsel with respect to
the meaning, construction, and operation of this Will, particularly with respect to the appointments,
allocations, and disbursements, and may act on the advice of counsel in all matters without incurring
liability on account of his or her actions.
9. INTERPRET A TION.
9.1 Successors of Fiduciaries. All pronouns referring to an executor and the term "executor"
shall be construed to mean any person acting as my executor, co-executor, personal
representative, or administrator, as the case may be.
~.I:~
ELSIE E. BROWN 4
.SHe\ WI~LS\BROWNELSIE. WIL
July 8,1999
"
9.2 Number and Gender. If required by the context of this Will, singular language shall be
construed as plural, plural language shall be construed as singular, and the gender of
personal pronouns shall be construed as either masculine, feminine, or neuter.
9.3 Headings. All headings used in this Will to describe the contents of each article, paragraph,
or other division are provided for convenience only and shall not be construed to be a part
of this Will.
9.4 Governing l,aw. This Will shall be construed in conformity with the law of the
Commonwealth of Pennsylvania.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, consisting of five (5) typewritten pages, the first four (4) of which bear my signature in the
margin for the purpose of identification, this q~ day of /2u;'~ , 1999.
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ELSIE E. BROWN, TESTATRIX
Signed, sealed, published and declared by the above-named Testatrix, ELSIE E. BROWN, as and
for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and
presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses.
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'SHe\ WILLS\BROWNELSIE. WIL
July 8, 1999
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COMMONWEALTH OF PENNSYL VANIA )
: SS.
COUNTY OF CUMBERLAND )
I, ELSIE E. BROWN, 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 ACKNOWLEDGED BEFORE ME BY ELSIE E. BROWN,
THE TESTATRIX THIS t(tf. DAY OF flvcf~ ,1999.
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ELSIE E. BROWN, TESTATRIX
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NOTARY PUBLIC
COMMONWEALTH OF PENNSYLVANIA
)
: SS.
)
Notarial Sasl
Deborah L. Brenneman, Notary Public
Camp Hill Bora, Cumberland County
My CommiSsion Expires June 18, 2002
Memblr, Pennsylvania AIlIOClatlOn 01 Notar'"
COUNTY OF CUMBERLAND
WE, ~c.o- t-\. ( ~ ~ AND A/ELLJ~ ..ro/t:::/Y""cu;.//" T2.. ,
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.
SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS t.( I:!:-DA Y OF
(k%~ ,1999.
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WITNE
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WITNESS /
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,NOTARY PUBLIC
Notarial Sasl
Deborah L. Brenneman, Notary Public
Camp Hili Bora, Cumberland County
My Commission Expires June 18, 2002
Member, Pennsylvania Association of Notaries
)
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Elsie E. Brown
Date of Death: October 6, 2001
Will No. 21-01-931 of2001
Admin. No.
To the Register:
I certifY that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
October 16, 2001 :
Name
Address
Daniel R. Zerbe, Jr.
2457 Pigeon Run S.W.
Massillon, OH 44647
Lori Zerbe
3691 Riviera Avenue N.W.
Massillon, OH 44646
Daniel R. Zerbe, Sr.
3691 Riviera Avenue N.W.
Massillon, OH 44646
John I. Zerbe
3310 Heatherdell Lane
Madison, WI 53713-3446
Eric Zerbe
4340 McConnell Street
Madison, WI 53711
Donna Barker
.3206 Alpine Creek Road
Reno, NV 89509
Lynne Durst
100 Still Meadow Drive
Martinsburg, WV 25401
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Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except N/A
Date: October 16,2001
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Susan H. Confair, Esquire
Reager & Adler, PC
233 1 Market Street
Camp Hill, P A 17011
(717) 763-1383
Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX( 11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
CONFAIR SUSAN H
2331 MARKET ST
CAMP HILL, PA 17011
nn____ fold
ESTATE INFORMATION: SSN: 199-22-8437
FILE NUMBER: 21-2001- 0931
DECEDENT NAME: BROWN ELSIE E
DATE OF PAYMENT: 01/04/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/06/2001
NO. CD 000716
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $80,000.00
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TOTAL AMOUNT PAID:
$80,000.00
REMARKS: DANIEL R ZERBE JR
C/O SUSAN CONFAIR ESQUIRE
CHECK# 115
SEAL
INITIALS: VZ
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
REAGER & ADLER, PC
ATTORNEYS AND COUNSELORS AT LAW
2331 MARKET STREET
CAMP HILL, PENNSYLVANIA 17011-4642
717-763-1383
TELEFAX 717-730-7366
WEBSITE: ReagerAdlerPC.com
THEODORE A. ADLER +
DAVID W. REAGER
CHARLES E. ZALESKI
LINUS E. FENICLE
DEBRA DENISON CANTOR
THOMAS O. WILLIAMS
SUSAN H. CONFAIR
JOANNE HARRISON CLOUGH
DOUGLAS P. LEHMAN
+ Certified Civil Trial Specialist
Writer's E-Mail Address:reagerpc@epix.net
July 22, 2002
Via hand delivery
Cumberland County Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013
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RE: Estate of Elsie E. Brown
Our File No. 99-551.01
Dear Sir or Madam:
Enclosed for filing please find the Inheritance Tax Return along with the Inventory for the above-
referenced estate. Also enclosed is a check in the amount of $31.00 for the filing fee. Please time stamp all
additional copies and return them to me via our courier.
Thank you for your attention to this matter.
Very truly yours,
I\,'f\~
,l/
Moniha D. Zercher
Legal Assistant
Enclosure
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV..1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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BROWN, ELSIE E.
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
10106/2001
02/12/1929
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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[R] 1. Original Return
D 4. Limited Estate
[R] 6. Decedent Died Testate (Attach copy ofWiUl
D 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death aner 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy ofTrust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
OFFICIAL USE ONLY
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FilE NUMBER
2 1 -0 1 0 9 3 1
""CoUNTYCOOE --VEAR- - - NUMiiER- -
SOCIAL SECURITY NUMBER
1 9 9 - 2 2 - 8 4 3 7
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WIllS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
1... 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
COMPLETE MAILING ADDRESS
2331 MARKET STREET
X _(15)
X _(16)
X .12 (17) 13,119.25
X .15 (18) 64,147.28
(19) 77,266.53
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NAME
SUSAN H. CONFAIR
FIRM NAME (If Applicable)
REAGER & ADLER, P.C.
TELEPHONE NUMBER
717-763-1383
CAMP HILL
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
D 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 I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
109,327.08
427,648.55
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
20.
PA 17011
98,009.00
124,035.32
_ __" . _ n . ____ ~
OFFICIAL USE ONLY
203,783.68
154,330.85
(8)
580,149.85
39,719.14
3,455.07
(11)
(12)
(13)
43,174.21
536,975.64
(14)
536,975.64
Received:
7/12/02 12:08PM; ->LINDSAY CONCRETE PRODUCTS; #839; Page 3
07/12/ :2001._---.!.!.:. 0!:L 7179094939
REAGER & ADLER PC
PAGE 03
Decedent'. ComDI ete dress:
STREETADCRESS 12 CENTRAL BOULEVARD
CITY CAMP HILL I STATE PA I ZIP 17011
Ad
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. CredllSIP8ymenls
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
77,266.53
80.000.00
3.863.33
Total CredU8 (A... B ... C) (2)
83.863.33
3.
InterestlPenalty If applk:able
D. Interest
E. Penally
T otallnterestIPenalty ( 0 + E )
4. If Line 2 is greater than Line 1 ... Une 3, enter the difference. This is the OVERPA YMENf.
Chec:k box on .....1 U... 20.. ........ rWnd (4)
5. If Une 1 ... Une 3 i$ greater than Une 2, enler the dlfference. This is \he TAX DUE. (5)
A. Enter the inlerest on the tall due. (SA)
B. Enter !he total at Line 5 · SA. This Is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WIllS, AGENT
.....--u.l.../JIlInll.Ulm.llmmlllll~I...1111..~
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN .X" IN THE APPROPRIATE BLOCKS
1. Did de<ledent make a Irw1sfer and: Yes No
a. relaln the use or lnoome of !he property Ir8nsferred; ................................m........................................ 0 ~
b. retain the r91t 10 designate who shall use the property transferred or lis Inoome; .......................______........... 0 00
c. retain a revet'llionary interest; or ..........................................-----...........________.._................................. 0 lXJ
d. receive the promise for life of either payments, benef'1tS or care? ...................-......................................... 0 lXJ
2. If death occurred after December 12. 1982. did decedent transfer property within one YHr of death
wlthout receiving adequate oonslderallon?............... ................ .....................-............ .............................. 0 IXl
3. DId decedenl own an 'In trust for" or payable upon dNlh bank lKXXlUnl or security at his or her death? ................. 0 00
4. Old decedenl own an Individual Rellrement Account, annuity, or other nor1-probale property which
contains a beneficiary designaUon? ..... ........... ......... ...... .....--...... ...................... ..................................... IX) 0
(3)
/'6,598.80
0.00
0.00
ADORES .
, 3 3 I 0 I~
........' :~lr1II_llllJla.L..__~1i11ll ~~I '1111 Illmll. j]111I81_
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 01' for the 1It8 of the surviving spouse Is 3%
[72 P.S. S9116 (a)(1.1)(i)J.
For dates of death on or after January 1, 1995, the tax rate imposed on the net value oftransfet'll to or for lhe use ofth8 surviving spouse 18 0% [72 P.S. 19116 (a) (1.1) (Ii)).
T~ statute doea nol8llemDl: a transfer 10 a surviving spouse from tax, and the staMory requiremenls for disclosure of 8S8el8 and filing a lax retum are sllll applicable even if
the surviving spouse ~ the only beneficiary.
For dates ct death on or after July 1, 2000:
The tax rate Imposed on the net value of transfenl from a deceased child lwenl~e years of age or younger at death to or for the use of 8 natural parent, an adopllve parent,
or a stepparent of the child Is 0% [72 P.S. 59116(8)(1.2)).
The tax rate imposed on the net value of transfers 10 or for the use of the decedent's lineal beneficiaries is 4.5%, except 88 noted in 72 P.S. S9116(1.2) [72 P.S. S9116(a)(1)].
The tlllC rate imposed on the net value of lransrers 10 or for the use of the deatdenrs siblings 15 12% [72 P.S. i9116(a)(1.3)J. 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.
OH 44647
-1 D~?-
"~'-:"'., '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
I T T
ESTATE OF FILE NUMBER
BROWN. ELSIE E. 21 01 0931
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 knowledge of the relevant facts. Real property which is jointly-owned with
right of
survivorshio must be disclosed on Schedule F.
SCHEDULE A
REAL ESTATE
ITEM
NUMBER
1.
DESCRIPTION
REAL PROPERTY LOCATED AT 12 CENTRAL BOULEVARD, CAMP HILL, PA
see attached appraisal
VALUE AT DATE
OF DEATH
98,000.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
98,000.00
""'~~."" '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE IDENT E D NT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
BROWN. ELSIE E.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21 01
0931
VALUE AT DATE
OF DEATH
33,353.60
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
1,887.00
2,244.00
25,720.00
ITEM
NUMBER
1.
2
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14
15.
16.
DESCRIPTION
ALL SERIES E & EE BONDS - SEE ATTACHED SHEET
SERIES HH BOND ISSUED 9/2001:
$5000.00 denomination - V1591507HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1591508HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1591509HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1591510HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501511 HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501512HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501513HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501514HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501515HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501516HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501517HH
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501518HH
AT&T STOCK
100 shares @18.87 per share as of date of death
RITE AID STOCK
400 shares @5.61 per share as of date of death
HERSHEY FOODS CORPORATION
400 shares @ 64.30 per share as of date of death
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
124,035.32
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
BROWN, ELSIE E.
21
01
0931
PaQe 1
Schedule B - Stocks & Bonds
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
17. LUCENT TECHNOLOGY, INC. 830.72
128 shares @6.49 per share as of date of death
18.
SUBTOTAL SCHEDULE B 830.72
GRAND TOTAL SCHEDULE B $ 124,035.32
Savings Bond Calculator
http://www . publicdebt. treas. gOY /serv let/SBCPrice
M925i0903 05/1971 $1,000 $750.00 $4,314.00 $5,064.00
V2366889 10/1992 EE 5,000 2,500.00 1,758.00 4,258.00 6.00% 0412002 10/2022
EE M45847280 10/1992 EE 1,000 500.00 351.60 851.60 6.00% 0412002 1012022
EE
M46441740202/1993 EE 1,000 500.00 326.80 826.80 6.00% 0212002 02/2023
EE
M46441740102/1993 EE 1,000 500.00 326.80 826.80 6.00% 02/2002 02/2023
EE
M46417400 02/1993 EE 1,000 500.00 326.80 826.80 6.00% 0212002 02/2023
EE
M46417399 02/1993 EE 1,000 500.00 326.80 826.80 6.00% 02/2002 02/2023
EE
M46417406 02/1993 EE 1,000 500.00 326.80 826.80 6.00% 02/2002 0212023
EE
M46417405 02/1993 EE 1,000 500.00 326.80 826.80 6.00% 02/2002 0212023
EE
M46417404 02/1993 EE 1,000 500.00 326.80 826.80 6.00% 02/200202/2023
EE
M46417403 02/1993 EE 1,000 500.00 326.80 826.80 6.00% 0212002 0212023
EE
V2366890 10/1992 EE 5,000 2,500.00 1,758.00 4,258.00 6.00% 0412002 10/2022
EE
M45847281 10/1992 EE 1,000 500.00 351.60 851.60 6.00% 04/2002 10/2022
EE
X2502532 10/1998 EE 10,000 5,000.00 728.00 5,728.00 4.50% 1112001 1012028
EE
X2502533 10/1998 EE 10,000 5,000.00 728.00 5,728.00 4.50% 1112001 10/2028
EE
~/' ;-. Lt I it ~3=> ~ 3, UJ 0
,07" I - /
lof2
1/9/022:21 PM
Savings Bond Calculator
http://www . publicdebt. treas.gov /serv letlSBCPrice
NI Not Issued
NE Not Eligible for Payment
P5 Includes 3-month interest penalty
ME Matured (Exchangeable for HH)
MN Matured (Not Exchangeable for HH)
20f2
1/9/022:21 PM
HH/H Interest Payment Dates and Rates
;~n 'L\ifl (~( fftt
Public Oebt
o III j n e
II
10f2
http://www . pub licdebt. treas.gov 1 say Isbhinter .htrn
How HH/H Bonds Earn Interest
HH bonds and H bonds (Series H bonds are no longer issued) pay
interest every six months. The first payment is due six months from the
issue date shown on the bonds. The following table shows the interest
payment dates.
rUabondlSdaie(C:r--INOTERESToo1s-pa[iC:'--'
IJanuary or July IJanuary 1 and July 1 I
~f~r~~7~;~1
[APfiTOf__OC[ciOerO---oo-IAPnITOandocrooerl-----ili
[Mayor NovemberlMay 1 and November 1
[June-or])ecembero.--IJuneooTandDecemoer-r-,
HH/H Bond Interest Rates and Payment Amounts
Interest on HH/H bonds is paid at a fixed rate set on the day you buy
the bond. When you buy an HH bond, you "lock in" this rate for the first
10 years you hold the bond. Interest rates are reset on the 10th
anniversary of the HH bond's issue date (10th and 20th for H bonds).
These are the interest rates currently in effect for HH/H bonds:
. The current interest rate is 4% per year (this has been in effect
since March 1, 1993.)
. Bonds dated March 1993 or later or bonds that entered an
extended maturity period March 1993 or later earn interest at 4%
per year.
. All other bonds earn interest at 6% per year.
Series HH/H bond owners and co-owners can access our free HH/H
Internet Services to view their account information online. The account
information includes a description of HH/H bonds held and interest paid.
The following table shows the amount of interest due each six months,
based on denomination and the rate in effect. Form PO F 3782 also
reflects the interest payments for HH/H bonds by issue date.
IIf the denomination is... AND the ::~.erest rate TH:a~~~~:~:~~est
r~o~gr-m~oo~-o--~oom-_m-~-_m-mm.---.--.-I~~m~mm_oo--m-.~-o.ooo~.o_oooo-ooo-ol~r6ooo_--omm-o.m-m.oo-.o-__om--_0.___00_
1$1,000 16% 1$30
1$1,000 4% $20
~;~~._-----.-_----m_o-__m-~r~~m--o----------~__.---mm-m____._ ~_gg_____om_o_.____m_____m.____o___o_
1$10,000 16% 1$300
1$10,000 4% 1$200
1/9/022:24 PM
~,~~,."", *'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
BROWN. ELSIE E.
FILE NUMBER
21 01
0931
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
100,216.19
PSECU SAVINGS ACCOUNT
2
PSECU 24 MONTH CERTIFICATE OF DEPOSIT
10,462.11
3.
PSECU 24 MONTH CERTIFICATE OF DEPOSIT
10,069.82
4.
PNC BANK, N.A. SAVINGS ACCOUNT
1,156.56
5.
ALLFIRST BANK CHECKING ACCOUNT
52,071.00
6.
2000 BUICK CENTURY CUSTOM SEDAN 4-DOOR
5,200 MILES - VIN 1G4HP54KOY4270689
12,550.00
7.
1987 CHEVY SUBURBAN
88,000 MILES (sales price) - VIN 1GNER16K1HF121128
3,000.00
8.
30 FOOT CAMPING TRAILER - JAYCO
VIN 1UJBJ02P6X1CP0163
12,350.00
9.
2001 FEDERAL INCOME TAX RETURN
1,908.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
203,783.68
"",;..~."" .
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
BROWN. ELSIE E.
FILE NUMBER
21 01
0931
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INClUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH A COpy OF THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST
(IF APPliCABLE)
1. PSECU - INDIVIDUAL RETIREMENT ACCOUNT 154,330.85 100. 0.00 154,330.85
TOTAL (Also enter on line 7, Recapitulation) $ 154,330.85
(If more space is needed, insert additional sheets of the same size)
~,,,,~.,,,,, '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
BROWN. ELSIE E.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
1.
B.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13
14.
15.
16.
17.
18.
FILE NUMBER
21
01
0931
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
MALPEZZI FUNERAL HOME
8 MARKET PLAZA WAY
MECHANICSBURG, PA 17055
7,780.50
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name 01 Personal Representative (s) DANIEL R. ZERBE
Social Security Number(s) I EIN Number 01 Personal Representative(s)
Street Address 2457 PIGEON RUN S.W.
City MASSILLON State OH Zip 44647
Year(s) Commission Paid: 2002
24,100.00
Attorney Fees REAGER & ADLER, P.C.
4,000.00
Family Exemption: (II decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
State
Zip
Relationship 01 Claimant to Decedent
Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS
285.00
Accountant's Fees KERN AND COMPANY, P.C.
preparation of final income tax returns
Tax Return Prepare(s Fees
352.00
CUMBERLAND LAW JOURNAL
THE SENTINEL
REAGER & ADLER, P.C. - copies, postage, long distance telephone
ADDITIONAL SHORT CERTIFICATES
KERN AND COMPANY, P.C. - preparation of final income tax returns
ERIE INSURANCE - renewal of homeowners policy
R. WAYNE MARTENS -lawn care
RADABAUGHS - storage of trailer
COMMONWEALTH OF PENNSYVLANIA
U.S. TREASURY
SERS - return of
75.00
61.56
250.00
18.00
308.00
250.00
420.00
402.65
36.00
13.61
1 ,366.82
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
39,719.14
"~'"'?''''' '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
FILE NUMBER
21 01
0931
ESTATE OF
BROWN. ELSIE E.
Include unreimbursed medical expenses.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
DESCRIPTION
AMOUNT
148.71
PENNSYLVANIA AMERICAN WATER COMPANY
last lifetime bill(s) plus bills incurred in connction with administration of property
VERIZON
last lifetime bill(s) plus bills incurred in connection with administration of property
204.06
BOSCOVS
last lifetime bill
37.09
SHIPLEY OIL
last lifetime bill plus bills incurred in connection with administration of property
899.19
PP&L
last lifetime bills plus bills incurred in connection with administration of property
174.27
AT&T
last lifetime bill plus bills incurred in connection with administration of property
109.65
COMCAST
last lifetime bill plus bills incurred in connection with administration of property
319.28
HAMPDEN TOWNSHIP - sewer/trash
196.00
STATE EMPLOYEES RETIREMENT SYSTEM
return of pension for October, 2001
1,366.82
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
3,455.07
'''.'''~'''("-
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
1=1 ~II= E. ?1 01 OCl~1
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not list Trustee(s) OF ESTATE
1. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. DANIEL ZERBE, SR. BROTHER 1/7TH OF RESIDUE
3691 RIVIERA AVENUE NW.
MASSILLON, OH
2. JOHN I. ZERBE BROTHER 1/7TH OF RESIDUE
3310 HEATHERDALE LANE
MADISON, WI 53713-3446
3. DANIEL R. ZERBE, JR. NEPHEW 1 17TH OF RESIDUE
2457 PIGEON RUN SW.
MASSILLlON,OH 44647
4. LORI ZERBE NIECE 1/7TH OF RESIDUE
3691 RIVIERA AVENUE N.W.
MASSILLON, OH 44646
5. ERIC ZERBE NEPHEW 1 17TH OF RESIDUE
4340 MCCONNEL STREET
MADISON, WI
6. DONNA BARKER NIECE 1/7TH OF RESIDUE
3206 ALPINE CREEK ROAD
RENO, NV 89509
7. LYNNE DURST NIECE 1 17TH OF RESIDUE
100 STILL MEADOW DRIVE
MARTINSBURG, WV 25401
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE 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 additional sheets of the same size)
Register of Wills of CUMBERLAND County, Pennsylvania
Certificate of Grant of Letters
No. 2001-00931
PA No. 21-01-0931
ESTATE OF BROWN ELSIE E
(LA:::i'l' , FIE:::il', MIUULE)
Late of
HAMPDEN TOWNSHIP
CUM8E1{LANU CUUN'l''f,
Deceased
Social Security No. 199-22-8437
WHEREAS, on the 10th day of October 2001 an instrument
dated August 4th 1999
was admitted to probate as the last will of BROWN ELSIE E
(LA:::i'l, l'l1{:::iT, MIUULE)
late of HAMPDEN TOWNSHIP
CUMBERLAND County, who died on the
6th day of October 2001 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, MARY C. LEWIS , Register of Wills in and for
the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify
that I have this day granted Letters TESTAMENTARY
to ZERBE DANIEL R JR
who has duly qualified as Executor (rix)
and has agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office the lOth day of October 2001.
':.:zL)?(/(J~ //~k.J A JM<<.Ld
/. e lS r 0 l I
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE)
, I
I
I
I
I
'SHe\ WILLS\BROWNELSIE. WI L
July 8. 1999
21-01-931
LAST WILL AND TEST AMENT
OF
ELSIE E. BROWN
I, ELSIE E. BROWN, of Camp Hill, 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 anytime heretofore made.
1. PA YMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the
expenses of (1) a funeral or memorial service; (2) the interment of my remains, including the costs
of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and
perpetual care of, the gravesite. I further direct my executor to pay all of my debts that my executor
in his or her sole discretion may allow as claims against my estate.
2. DISPOSITION OF TANGIBLE PERSONAL PROPERTY.! I give all of my tangible personal
property of every kind and description, including, but not liinited to, books, pictures, clothing,
articles of household or personal use or adornment, household furnishings and effects, and
automotive vehicles and their accessories, but excluding any fnoney, evidences of indebtedness,
documents of title, and securities and property used in connectlon with the operation of any trade
or business, insubstantially equal shares to the following persons:, JOHN I. ZERBE, DANIEL R.
" ZERBE, SR., DANIEL R. ZERBE, JR., ERIC A. ZERBE, LORI L. ZERBE, LYNNE DURST,
and DONNA BARKER, as follows. I direct my executor to divide my tangible personal property
into two parts. The first part shall contain all items that my executor determines, to be of no present
or future value or use my persons named in this Section 2. The second part shall contain the balance
of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift
to any charity or person. The proceeds of any sale shall be added to my residuary estate. All
property in the second part I give in substantially equal shares to: JOHN I. ZERBE, DANIEL R.
ZERBE, SR., DANIEL R. ZERBE, JR., ERIC A. ZERBE, LORI L. ZERBE, LYNNE DURST,
and DONNA BARKER, to be divided among them as they shall agree. Ifno agreement is reached
within sixty (60) days after my death, all property in the second part shall be divided among all the
above named beneficiaries in such manner as my executor shall direct. The decision of my executor
shall be conclusive and binding on all persons interested in my estate.
3. DISPOSITION OF RESIDUARY EST ATE. All of the rest, residue and remainder of the
property that I own at the time of my death, both real and personal, and of every kind and
description, wherever situated, to which I may be legally or equitably entitled at the time of my
death (my "residuary estate"), I give outright and absolutely in equal shares to: JOHN I. ZERBE,
DANIEL R. ZERBE, SR., DANIEL R. ZERBE, JR., ERIC A. ZERBE, LORI L. ZERBE,
LYNNE DURST, and DONNA BARKER, who survive me, PROVIDED THAT, if either JOlIN
7d' ~ /.~7
L-~~ &>. /.,-')z~~7Aj~
ELSIE E. BROWN
. SHC\ WIL"LS\I3ROWNELSIE WIL
July 8,1999
I. ZERBE or DANIEL R. ZERBE, SR. shall not survive me then their share shall be divided in
equal shares among the above named beneficiaries who survive me; PROVIDED FURTHER THAT,
if any of the other herein named beneficiaries shall predecease me, then I leave the share of that
deceased beneficiaries in equal shares to their then living issue, per stirpes.
4. POWERS OF ADMINISTRATION.
4.1 Grant of Powers. My executor, in the administration of my estate, (my "fiduciary") shall
have the powers and authorities set forth in this Article 4. These powers and authorities
may be exercised by my executor in his sole and absolute discretion, without the pennission
or order of any court. 111ese powers shall be supplementary to those conferred by law,
including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania
Consolidated Statutes.
4.2 Retention of Assets. My fiduciary shall have the power to retain any or all property of my
estate, however received and acquired, for so long as they deem appropriate. This power
may be exercised even though the property may not be of the type authorized by law for
investment, and even though the retention may leave a disproportionately large amount of
the value of my estate invested in one type of property.
4.3 Transfer of Assets. My fiduciary shall have the power to sell, transfer, and convey any
property, of whatever nature, including real property, and wherever situated, that I may own
at the time of my death, or that may come into my estate or after my death. The sale,
transfer, or conveyance may be by public or private sale, at such time, on such terms and
conditions, including selling price and credit, in such manner, and for any reason that my
fiduciaries deem appropriate, including, but not limited to, the purpose of obtaining net
proceeds to be distributed to my residuary beneficiaries.
4.4 Investment. My fiduciary shall have the power to invest and reinvest any property in my
estate in preferred and common stocks, bonds, notes, common trust funds (including any
managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases,
mortgages on property wherever located, and, generally, in any property and in proportions
of property as my fiduciary deem advisable, even though the investments are not of the
character or proportions authorized by applicable law for the investment of the funds.
4.5 Power to Borrow. My fiduciary shall have the power to borrow money for any purpose,
for any periods of time, and on any terms and conditions as they deem advisable (including
the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise
encumber any property in my estate to secure repayment of any loan, as well as the power
to renew existing loans either as maker or endorser.
4.6 Power to Hold Property in Nominee Form. My fiduciary shall have the power to hold
any property in the name of a nominee or in bearer form.
4.7 Distribution in Cash or in Kind. My fiduciary shall have the power to make distnbutions
in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other
tk~ cC;;, /~AJVU~
ELSIE E. BROWN
2
. SHC\WILl.S\I3ROWNELSIE.WIL
July 8, 1999
applicable law, and to determine which assets shall be sold and which shall be distributed
in kind, without notice to or consent by any beneficiary.
4.8 Distribution to Minors and Persons Under Disability. My fiduciary shall have the power
to make distributions or payments to or for the benefit of any beneficiary who is a minor,
an incompetent, or who in the fiduciary's judgment is incapacitated. The distributions or
payments shall be made in anyone or more of the following ways: (1) directly to the
beneficiary; (2) directly to the creditor in payment of the debts or expenses of the
beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any
custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law
related to gifts to minors, including to my fiduciary in that capacity; or (6) to any other
person who shall have the care and custody of the person of the beneficiary. There shall be
no duty to see to the application of funds so paid, provided due care was exercised in the
selection of the person to whom the funds were paid, and the receipt of the person shall be
full acquittance of the fiduciary.
4.9 Continuation or Liquidation of Business. My fiduciary shall have the power to continue
or to permit the continuation of any business, incorporated or unincorporated, in which I
may have any interest at the time of my death for any period of time, or to liquidate the
business on any terms as they deem appropriate. This power includes, but is not limited to
(1) the power to invest additional sums in any business, even to the extent that my estate
may be invested largely or entirely in the business, without liability for any loss resulting
from lack of diversification; (2) the power to act as or to select other persons to act as
directors, officers, or employees of any business, to be compensated without regard to being
a fiduciary under this Will; and (3) the power to make any other arrangements in regard to
any business as my fiduciary shall deem proper.
4.10 Employment of Agents. My fiduciary shall have the power to employ and pay the
compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts,
investment counsel, accountants, bookkeepers, or other agents or providers of services as
my fiduciary deem advisable in the administration of my estate.
4.11 Commissions. My fiduciary shall have the power to take reasonable commissions on
account at any time during the administration of my estate without the approval of any
beneficiary or of the court, but subject to allowance or disallowance on the settlement of the
final accounts of my fiduciary.
4.12 Third Party Reliance. No person or corporation dealing with my executor shall be
required to see to the application of any property paid or delivered to my executor, or to
inquire into either the authority of my executor to enter into any transaction or the
expediency or propriety of any transaction entered into by my executor.
5.13
4.13
Charitable Donations. In the event that any of my tangible personal property is donated
to a charitable organization(s) then my fiduciary is instructed to use the value of said
donationes) as an inheritance tax deduction for any inheritance tax return which may be
required to be fi led as a consequence of my death.
-Zk~ [;, l~l/~rr~
ELSIE E. BROWN
3
. SHe\ WI LLS\J3ROWNELSI E. WIL
July g, 1999
5. PAYMENT OF DEATH TAXES.
5.1 Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable
as a result of taxes assessed on property passing under this Will shall be paid lrom my
residuary estate as a part of the expenses of the administration of the estate.
5.2 I nheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my
death, limited to taxes assessed on property passing under this Will, shall be paid out of my
residuary estate and shall not be deducted or collected from any beneficiary under this Will
or other transferee.
6. EXECUTOR.
6.1 Appointment. I name, constitute, and appoint my nephew, DANIEL R. ZERBE, JR. , as
executor of my estate. If DANIEL R. ZERBE, JR. shall not survive me, shall not serve
as executor for any reason, or shall cease to serve as executor for any reason after
appointment, DANIEL R. ZERBE, SR. shall act as executor in his place.
6.2 Bond Not Required. None of the individuals named in Section 6.1 shall be required to
furnish a bond for the faithful performance of his duties as executor.
7. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes of this Will, in
determining whether a person has survived me or another person, a person shall not be deemed to
have survived me or another person ifhe or she dies within sixty (60) days of my death or of the
death of the other person.
8. LIABII JTY OF EXECUTOR. My executor shall not at any time be liable for mistake of law or
of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under
this Will, or to any other persons, except through actual fraud or willful misconduct on the part of
the executor or trustee. My executor may, from time to time, consult with counsel with respect to
the meaning, construction, and operation of this Will, particularly with respect to the appointments,
allocations, and disbursements, and may act on the advice of counsel in all matters without incurring
liability on account of his or her actions.
9. INTERPRETATION.
9.1 Successors of Fiduciaries. All pronouns referring to an executor and the term "executor"
shall be construed to mean any person acting as my executor, co-executor, personal
representative, or administrator, as the case may be.
---c;; /J ' .~ /Ll
Lfd-1J!./ &. /~U-;''L_./
ELSIE E. BROWN 4
. SHC\WIL.:LS\I3ROWNELSIE. WIL
July 8, 1999
9.2 Number and Gender. Ifrequired by the context of this Will, singular language shall be
construed as plural, plural language shall be construed as singular, and the gender of
personal pronouns shall be construed as either masculine, feminine, or neuter.
9.3 Headings. All headings used in this Wi1l to describe the contents of each article, paragraph,
or other division are provided for convenience only and shall not be construed to be a part
of this Will.
9.4 Governing Law. This Will shall be construed in conformity with the law of the
Commonwealth of Pennsylvania.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, consisting of five (5) typewritten pages, the first four (4) of which bear my signature in the
margin for the purpose of identification, this q.tidayof a'J~ , 1999.
'R~- E~ 4u-Jljp~
ELSIE E. BROWN, TESTATRIX
Signed, sealed, published and declared by the above-named Testatrix, ELSIE E. BROWN, as and
for her Last Will and Testament, in the sight and presence of us, who, at her request, in her sight and
presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses.
L#L.
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5
SHe\ WILLS\BROWNELSIE. WIL
July 8, 1999
COMMONWEALTH OF PENNSYL VANIA )
: SS.
COUNTY OF CUMBERLAND )
I, ELSIE E. BROWN, 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 ACKNOWLEDGED BEFORE ME BY ELSIE E. BROWN,
THE TESTATRIX THIS t.(12. DAYOF f2vy~ ,1999.
.~ ~, &~(/7J
ELSIE E. BROWN, TEST A TRIX
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NOTARY PUBLIC
COUNTY OF CUMBERLAND
)
: SS.
)
Nolanal Seal
Deborah L. Brenneman, Notary Public
Camp Hill Boro, Cumberland County
My Commission Expires June 18, 2002
Member, Pennsylvania AssociatIOn of Notlrl..
COMMONWEAL TH OF PENNSYLVANIA
WE, ~c.o- l\.( UA(~ AND$ELL/E /~~/Y"'c;V/TZ ,
THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FOREGOING INSTRUMENT, BEING
DUL Y QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND
SAW THE AFORESAID TEST A TRIX 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.
SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS V e:. DA Y OF
~!f~ ,1999.
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WITNESS l' /
&b hlv z (;?<..;2GL II'--'''-L <- ____
;NOTARY PUBLIC
Notarial Seal
Deborah L. Brenneman, Nolary Public
Camp Hill Boro, Cumberland County
My Commission Expires June 18, 2002
Member, PennsY~Jania Association 01 Notaries
Page of
SAFE DEPOSIT BOX INVENTORY
INSTRUCTIONS
(1) Cash: Report total only.
(2) Stocks: list in detail every common or preferred certificate, warrant or other rights found in box. Stocks are
to be designated by name of company, certificate number, date of certificate, name in which stock is registered,
and number of shares and class of stock.
(3) Obligations of U. S. Government: Number of items, dote of issue, face value, names. in which registered
and type of ownership, i.e., jointly held, payable on death, etc.
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(6) Jewelry, Coins, Stamps, Manuscripts, etc: list and describe os fully as possible.
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(8) All other contents.
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INHIRITAHCI TAll DIVISION
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APPRAISAL OF REAL PROPERTY
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LOCATED AT:
12 C'~lllr~1 Bntlil:v;ud
IL{fnl't1~1l rownsl1ilJ, CllrntJ~rl;J1ltj C(lIJ1lIV,
Camu 11111 Pf, 1 ill11
FOR:
[SIAH: Of FL:;\L E llHllWI;
c/o l1e;l!lIH r, ^\t1r.I, PC
:':::J 1 M;,rkel Street. C;"np Hili, Pi\ "lIll
AS OF:
'.'null,:: ti, :'OU1 IHelro:,lw(;llve Value)
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BY:
K.J1IHI [);urwv
P~\ CI~r1i1jed General Appr;u::cl
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CONNon HEAL [S CArl M'f'HAI:iU1S L1!l
~'15'1 Markt:t Su eet.
C;t1T1p lilli, PA 17011
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File No. 02-104
March 11, 2002
L.G. Connor Real Estate Appraisers L TD
2159 Market Street
Camp Hill, PA 17011
Reager & Adler, PC
A TTN: Monica Zerker\
2331 Market Street
Camp Hill, PA 17011
RE: Estate of Elsie E. Brown
PROPERTY: 12 Central Boulevard, Camp Hill, PA 17011
Dear Monica:
Pursuant to your request, I have prepared a Complete Appraisal,
Summary Report for the property captioned in the "Summary of Salient
Features" which follows.
The accompanying report is based on a site inspection of
improvements, investigation of the subject neighborhood area of influence,
and review of sales, cost and income data for similar properties.
This appraisal has been made with particular attention paid to the
applicable value influencing economic conditions and has been processed
in accordance with nationally recognized appraisal guidelines.
The value conclusions stated herein are as of the date as stated in
the body of the appraisal and contingent upon the certifications and limiting
conditions attached.
Please do not hesitate to contact me or any of my staff if we can be
of additional service to you.
Respectfully,
/
( /
.-/
/ .//
Form DCVR - "TOTAL lor Windows' appraisal software by a la mode, inc. - 1.aOO.ALAMODE
SUMMARY OF SALIENT FEATURES
Subjett Address 12 Central Boulevard
Legal Descnplion Deed Book 034, Page 981
City Camp Hill
County Cumberland
Stale PA
Zip Code 17011
Census Tract 3240-0113
Map Relerence
Sale Price S NA
Dale 01 Sale NA
Borrower / Client NA
lender Reager&Adler, PC
Size (SQUare Feet) 1,335
PJice per Square Foot $
Location Average
Age 49
Condition Averalle
" Tolal Rooms 5
Bedrooms 3
Baths 1
Appraiser Karen Oarney, Certified General Appraiser
Dale of Appraised Value October 6, 2001 (Retrospective Market Value)
Final Estimate of Value S 98,000
Fonn SSD- "TOTAL lor Windows" appraisal software by a la mode, inc. - t-800-ALAMOOE
Vel
UNIFORM RESIDEN-TIAllAPPRAISAL REPORT,
Garage/Carport --'--'- Sq. F\. @$ =
Total Estimated Cosl New . ..... ....... = $
less Physical Functional Extemal.
Depredation I I = $ .
.DepreciatedValuea1lmprovements ..... .... ............. ...:=$
'As-is'ValUeofSltelmplovemenls.... ... ....... ........ =$
INDICATED VALUE BY COST APPROACH =$ -c:-
ITEM SUBJECT COMPARA8l.E NO. 1 COMPARABlE NO.2 COMPARABLE NO.3
12 Central Boulevard 26 Oak Avenue 215 St Johns Church Road 4705 N. Clearvlew Drive
A:!dr.", CarnD HIfI PA CalllD HIfI PA Camo Hill. PA Camn Hill. PA
Proximi""o5OO;""< 1-2 blocks .'. '. 4-5 blocks. . 8 blocks '
E~a:cs riiCiS : - NA 'j'lr~J}fi)~~~';,f);,'~tiii.: 'O!}~~a~ j~U.ti'lA6'r'Stw~)[f'!: 11e DcD $tt~j::;~;-kHk~~:"~il,.::*,I,", 1C2!}CD I
'ce/Gross '..i... AreaS ctJ $ . 81:n"lP~$$liIi':~1*ni!'l\lf .. '72:34' rtJlf~1>I\'i*,iMI;(";~c1i:t-' .. . '92:04' ctJ H;;ili~~:Jji'\iiti(':
_ Data am1'cl Executor . Agent;Ext. Inspect MLS; Agent; E.'<l In specl MLS; Agent; Ext Inspect
Verificatinn Source IlnsD8ction Court House Records . Court House Records '. Court House Records
VALUEAD.ftJSThlENTS I DESC!lIPTION DESCRIPTION: +j.:jfA~ DESCRIPTION +f-1SMk;St, . DESCRIPTION : : +/-lSAdltJst.
"..I.._..~ r._......l_ H~$ij.~1.;:"IK~it~#t1~t::;~~~;d~! . 1'l""...tinn~1 '. &:UA - 'tn,ft.',I~".,t!n_",."I.
C;~;e~~;~~;'-" ~ ~~~~"~~'-": .'. C~~ts-t600M':3'OOO" ~sIS~23DOM- "3"000'
D3!eofSaJelTime ):.i... 6"19.01.:'" 5-23-0110-31-01' ...
Locatinn Averaoe Suoerlor : -1 000 Averaoe.. Sunerlor:
easeholrllFee Simnle Fee Simole Fee SimnJe: Fee Simole: Fee Sin10le :
Site 0.29 acre 0.22'acre: 0.26 acre .,.' 0.17 acre'. : .+1500
View CommerciaVStreAvo. 'Street: Avo;StlChurch : .. Ayn. Street . . .'
Deslnn and Anneal Ranch Ranch :. . Ranch : Ranch, .:. :
Qunl~ 01 Construction Averane Averaoe: Averane: Averaoe:
Ane 49 45 +/- : 27 vears: 27 +/-uears :
Condition Avera'oe SUDertor .3 500 Suoertor : -5 000 Averane . .
Above Grade Total: Bdrms: Bath< Tntal ; Bdrms : B'iihs ; Tolal : Bdlm' ; Baths: Tnlal ;Bdrms; 'Rath< :
Room Count 5 : 3 : 1 5: 3 1 6 : 3 : 1.5: -1,500 6.: ,3 2:
Gross Livlnn Area 1 335 So. Ft. 1.344 ._~~~ Ft. : 0 1 645 So. Ft. : -4 700 1 116 Sn. Ft. :
Basement & Finished NA Full Bsmt. .5,000 Full Bsmt -5,000 Full Bsmt
. Rooms Below Grade NA Ree Room -1 000 OOlcll'-500 Rec Room/F
Functional UtiHtv . Averane. .Averaae : ..Avera e : . . .Averaae
." i FHA wJ~- : .? nnn _?nnn: o"OiA.,,,.
rFnernvFftlcient lfemc Averane Averane: Avera e Averane
Gara"eICar"ort Garaoe xl Off Street : + 1 500 Garx1 C~mort: -1 000 Carnort
Paret!. PatiO', Deck. Breezwy;Patlo PorchlCovPatio Patio/Fence '. Scm. Porch
Firenlaeels\ elc. FireDlace.xl . FirM/ace.xl FireDlacexl Firenlace.x1
Fence Pool etc.. Shed None Aooliances &: Shed :
: S~d :
NelMi.ltotal\ <c.......j..:;:".] rl + l'><'f - 'T 11000 r + IXI- :$ 22 700.,-,.XI- :S 1700
AU!IJ~ir.u Stties P1IC~ .:~k~~;~~::~;~:~,':~~"~~~~-1h~lif}h:~':;':;~~v.~~ . . ~ ~~C\i~1~I: '7~5 ~'~;f . -
otGom!Jarall!e ~I... WOOl). j,:I:!.tlOSS:~ ,96300 ~'g}ij.!lIi~ 95200.'
Comments on Sales Comparison Oncluding the subject properly's compatibility to the neighbllll1ood, etc.). After a thorounh search of all available data
uie- (;uifr.'di'auit::S ~i-lu::)t1ii wi:i"c; ~uji::)it:it:jt;U uj~Ut;~t diiciiici:uiir. AiHti:iuiib'iit:i wt:r~ iiidUd tv ftJiiis~t tiuu$t4iiticii liiii.;firiKitiS ut;Lwi:tiii
the comoarable oroDertles and the sublect. The adJustments that were made rellect the tvolcal actions 01 buyers and sellers In
the markBtiijace. All comoarables were considered enuallv. Estimated 1001lcated value can also be determined blf USinll the
Gross Adiustment of sale Drice for each comoarallle (comn) as'a measure 01 relative aualitv of the como. A lOwer adiustment
indicates a better como and vIce versa. The ralio of oross dollar adlustment to sale Drtce ISee Addendum\ ....
ITEM SUBJECT ~COMPARABLE NO. 1 COMPARABLE NO.2 COMPARAIll.E NO.3
Dale. Price and Data NA None None None
Source. for prior sal~ NA NA NA NA
withm vear of .nnraisal NA Court House Records Court House Records Court House Records
Analysis 0\ any current agreement of sale, option, or Iisling a1 subject properly and analysis of any prior sales of sublect and comparable~ within one year 01 the dale of appraisal:
Prior sates of the comparable properties occurred more than one year ago. The subject Is currenlly not under cDntract nor listed
'In the ODen market.
:~~~~f~~~~I~~:~~:~~::~~~i~~~;C~~l . Estim~i~d'M~k~iRenl""~ ......n...~~.~G;~;SR~~;M~,ii~li~;hho.ooh.) .. 98 O~~
This appraisal Is made C2J 'as is' 0 subject to the repairs, alleraUons, Inspections or conditions listed below . .0. subject to compjetio~ per plans'& specifications.
Condmons or Appraisal: No warrantv'of this aDoralsalls nlven or Imolled. No lIabilitv Is assumed for the structural and/or mechanical
elements'of the subjec!.
Rnal Reconciliation: Due to the laCK of rental data. the Income Approach was considered Inappropriate and not utilized, Greatest
wcinht was niven to the Sales ComDarlson AODroach as it rellects the tvolcal actions 01 buyers and sellors In the ooen market.
uRelrospective Market Value as of the date of death.
The pUlpose oj lhis appraisaJ is 10 estimate the markel value of the real properly IhaIls the subject ollhis report, based on the above condillons and the certification. contingent
and limiting conditions. and m3/1(el value detinition thatBre stated in the aIIached Freddie Mac Form 439/FNMA form 1004B (Revised June 1993 ).
I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REALPROPEmY THATlS THE SUBJECT OFTHlS REPORT,AS OF October 6'. W01 **
(WHICH lS TIlE OA1J OF !llSPECTION ANOTHE EFFECTlYE DATE OF THIS REPORT) TO BE $ 98,000 .
A:PRAtSE~;/-/i /J.1 .I) l'tJ,,(J;- -1, / S~PERVISOllYAPPRAlSER(ONLYIFREQUIRED):
Sinnature ,\.- ~ pi r1 -/( . /'1 f' .,( ...I . SianahJre. . . n Did n Old Not
I Name' Karen Darnllv. Certified General AODraiser 7 Name Inspect Property'
Dale Renoli Sinned March 11 2002 / Dale Renort Sinned
Slnte Certification;# GA-001260-L 7 Slate PA StaleCertiflcation;# Slate
01 Slate t.icense # Stale Or State License #. State .
.
FlleNo. 02-104
Commenls on Cost Approach (SUch as; SOUf'!:e a1'cost'estimate, stle value,
square fool calculation and 101 1\00, IJ/o. anD FmH/o., the estimaled remaining
economic lite 01 the property): "The cost annroach Wm Ilenerallv
result In an excellent estimate of value 11 the buiJdlnn'is
new orreasonalllv.new and the imorovements rellect the.
hlohest and best u seot the land. ,. However when Items of
Dhvsical dellreciatlon"and obsolescence must be
eslimated an area of iudllement is Involved which is
subiect to error. The cost aooroach was not utilized due
to.the chronolollical ane.
ESTIMATEDSITEVAlUE.................. ....... ........
ESTIMATED REPROOUCTION COST-NEW-OF IMPRDVEMENTS:
Dwelling 1,335 Sq. Ft @$ " $
Sq. A. @~ =
..= $
-1 000
-2,500
+3 300
-5,000
-500
-? Q.Q..
.
+1000
+500
Freddie Mac FOOIl 70 fl/93
PAGE 2 OF 2
form UA2 - "TOTAL for Windows" appraisal software by a la mode. inc. - 1.BOO.Al.AMODE
Fannie Mae Form 1004 6.93
V8118UDft So<liDft
EST/MATED S/TE VALUE ....... .......... .......... ..........
EST/MATED REPRODUCTION COST.NEW-OF IMPROVEMENTS,
Dw,lIing 1 :335 Sq. Fl. @$ = $
Sq. Ft. @$ =
UNIFORM RESIDENTIAL 'APPRAISAL REPORT,
.......= $
fll, No. 02-104 '
Comments on Cosl Approach (such as, source 01 cosl estimate, slle value, .
'qUal" foOl calculalion and lor Hue, VA and FmHA,thO ,stimili,d remaining
economic life of th, property): "The cost approach wlll generallv
result In an excellent estimate of value if the buildlna is
new or-reasonablv.new and the Imorovements retlect the
hlohestand best use.at the land. ..,However when Items of
ohvsical depreciallon"and obsolescence must be
estimated an area of ludoement is Involved which is
sublect to error. 11le cost approacll was riot utilized due
to.tIle chronoloolcal aae.
GaI:lge/Carport ---"-'-'- SQ. Fl. @$ ,.
TolaI EslimaledCosl New.............. ..............= $
less Physical Functional External
lleprecialio~ . I I =$ .
,Depreciated Value ot Improvemenls ..'..... = $
'As.I,' Value 01 Sit, Improvements .. .. .... .......... =$
INDlCATEO VALUE BY COST APPROACH =$
iTEM I " SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3
12 Central Boulevard 26 Oak Avenue 215 St Johns Churcll Road 4705 N. Clearview Drive
.. A:Jd,..;; CamD Hili PA Carno Hill PA Garno Hill PA Camp,Hill PA
ProximitvloSubiect ,. 1-2 blocks. 4-5 blocks.. .. 6 blocks " I.
I~~::~: Uvino Area 'Lecutor ~~,~.t~:::~tl:~:t';,.::~e.~g;~t ~~:~':::~J~~~~~;:~~g!;'~~i j~~:;;::~~tfr,~::~:;~Ti,,~;2'.'1
~Verffic2t!on SilIY.Ce ' Ilnsoeotion . Court House Records Court House Records" I Court House Records,' I
VAlUEADJUSThlENTS I DESCRIPTION DESCRIPTION: +1~I$AdIusl. DESCRIPTION +H$Adlust. .DESCRiPTION: :+HlAdlust. .
il;~~e~~~~~=~'; ':!1:::jt~,;;l\~ti~~);l~);t,I~~~~e::ti:m~!. '. ' ' '5~~_~2~3ts_'Ot1GOOM: "3'WO: ~l~^O~-~;l~-;O;l~~,~ ,,' ;"_3'00,0','
!! Dal. 01 S!l!.l!ime [:', ..'.'\';i."in:h 6~ Hl.01 : " "
location Average SuperIor : -1000 Averaoe : .fu!perlor: -1,000 I
easehold/Fee ~Imnle Fee Simale Fee Slmale: Fee Slmale: Fee Simple :
.Site 0.29 acre 0.22 acre : 0.26aore.. " 0.17 acre . .+1.500
View CammerclaVStre 'Avo. ,Street: ~iivo:StJChurch : Avq. Street :
.9~ton;\l\d Appeal ,., Rancll Ranch : Rancll : Ranch ;
Oua/itv 01 Construclion Averaae Averaae: Averaae Average
Me 49 45 +/- : 27 vears: 27 +/-vears
CondWon Averaoe Suoerlo( : -3 500 Suoerlor : -5 000 Averane' :
Above Grade .l!!!ilL:Jjg!!l1s: ~~ To!.i!LiBdtms: BalhL; elm;!! .. Bglms' 8aths : 1~@!.i1l.!!rrm" BalttL;
Room COllnl 5 : 3 : 1 5: 3 : 1 : 6 : 3 : 1 5 -1,500 6: 3 : 2 :
Gross Livinn Area 1 335 Sn FI. 1 344 So Ff. : 0 ~ 645 So: Ft. : -4 700 1 116 Sa. Ff. :
Basemenl & Finished NA Full Bsmt. -5.000 Full Bsmt -5,000 Full Bsmt.
_ Rooms Below Grade NA" ReC'Room -1 000 OffiC'll' -500 Ree Room/F
Functional Ulilily . Averaae Average : .Average: Average
!l.e.atinolConlinn ... Qoe fHA wI CA : -2.000 HP wI CA : -2.000.. EHA wI CA
nernv fNicienl nems Averaae "Averaae Avera<le: Averaae
GaraoelCarnort Garaae xl Off Street : + 1 500 Garxl/Carport: -1 000 _Carport
Porc/T, Palio, Deck. Breezwv;Patio Porch/CovPatio Patio/fence $crn. Porch
Firenlacefsl elc. Fireofacexl FireD/ace.xl Fireolace xl: Fireplace xl
tl~e Pool. e1L.-~bed None AODliances &: Shed :
Shed , ' , "
!I~I A~LUOI~I n ,"~:.... " .:;~~..~ ~I.+,(X'I:$ 11000 .r:l~ . 'X1-~ 22700 I,\,+,'.;~q-S , 7,70.0_1
== I,"!"".u S..". rll"':'iill:il;~,:I~'i1"':1:T:1..'.I.t1o,tcJ:~a:O:.kl , , . i\~P,~.~).1~"':\'~I: ' , . , ,q!,:,;!\~t.!.~"W I, , . ,',', :
~~=n%~~ S~es com~~~;~'I;~ci~~i~~~~~~~I~;1 ~:::~~~:~~~~i~iIilY to th;~ei:b~m;~~;~~.,t9;t;,tl~fter a;:r;~~h ~~~~~~~';l;i~~~lable d;~. %uU J
-j[I.C' ~uii.riiai'ciujc:j .;j',uSaii w'i:fc ~uii:i'IU't:"t:u uit: uC:1i (1'y"ciHciiiiu. ,;aiU:suih;lilS w~i'r: inaUG tv i'tiiiis(;t $uuslliiiui1i uiiici'i2ii\;it-:t uClWi:i:i"1
the comparable properties and tile subject. The adjustments tIlat were made reflect the typical actions at buyers and sellars in
.!he marketplace. All comparable9 were considered eQually. E9timated Indicated value can al90 be determined by u9ing lhe
_Gross Atljustment of sale price lor eacll comparable (camp) as a measure 01 relative Quality at thecomll. A lower atljustment
j..nlj!f.aJ~sJLlJenBr cQmp, and vice versa. The..ratio.J!!Jjrass dollar adjyslment tQ..~~rlce (S~.Act.d.B!LqU.f!l)
ITEM SU/lJ[cr COMPARAOL[ NO. I COMPA1WllE NO, 2
--~~--
Dille. Price ilfld Dala NA None None None
Sourc~. lor pnor sales NA NA NA NA
within ear 01 raisal NA Court House Records Court House Records Court House R~cords
Analysis 01 any CUCTent agreement at sale, option, Of lisling 01 subjeCI property ;\I\d analysis of any prior sales of sublecl and comparables within one year 01 !he date or appraisal:
J>.!i.gi..s.ulcs of tJJe_cJl.rT1P~~aJ!1!,-PJ.Qllcrtics occurred more Ih~n an.f!.'l~r agflJI!!.~bj~~tl~..currf!lllly_not~~de.u:ll.fltriJc.!..!l_O.!Ji.~!l!ll__~_
'In the open market.
INDICA TED VALUE B~. SALES COMPARISON APPROACH
INOiCATEO VALUE BY INCOME APPROACH iI A lieabl~ EslimHI~d M",k~1 R~1I1 Mu. x GuM R~rll Mulli Ii.r
This appraisal Is made C:SJ"as IS" subject 10 !he repairs, a1t~ralions, Inspections or conditions listed below subjecllo compielion p~r plans & specWcallOns,
Condn/ons 01 Appraisal: No warranty of this apm:aisal is given or Implied. No If<\lJUj!\,,,i,s assulTl~Jgr the s!@.c!!!!:!I1 and/or mechanical
'elementsot the subject.
Hnal Reconciliation: Due to the lacl<. of rental data. the Income Approach was con510ereO Inapl!ropriate and not utilized. Greatest
_~ht was given to the Salo~ Comparison Approach as II reflects the typical actions of buyers and sellors in the apen market.
"Retrospective Market Value as af the date of deatll.
- The plllpose ollhis appraisal is 10 eslima!e lire markel value ol/he real propeny !halls the subject 01 lhi, repan. based on !he above conditions and the wlilicalion. conlingenI
_and limiling conditions. and market value delinWon thai are staled In lhe a"ached Freddie Mac Fonn 439/FNMA lonn 10048 (Revised June 1993 ).
I (WE) ESTIMATlO THE MARXET VALUE. AS OEfINED, OFTHlO REAL PROpERTY TIlAT is THE.SUilJECT Of THtS REPORT, AS OF ---.2f:.!DJler 62001 **
'. (WHICH tSTHE OA-ry OF INSPEC'TlON ANOTIiE EFFECTIVE DATEOFTl!ISREPORT)TO DE $ 98,000
~~~;~~E~:, (ll.eiAL~ _._--'--- ~!:~~SORY APPRAISER (ONLY IF REQUiRED):
N~.:1<ar~nJlarnev. Certified GeneraL~perals.er !lame
Q.al. R'nort Siqn.d Marcl!J~9.2 1)." Rw.Dr1 Sll)l1ed
~h1je Cenilication 1'1 GA-OOl 260-L ~~ ~ale Ccnllicalion /I
Or State license # Slale Or Stale License /I
[,,,Idle Mac fOlm 70 6/93 PAGE 2 OF 2
form UA2 - 'TOTAL lor Windows" appraisal software by a la mode, Inc, - 1.600.ALAMOOE
"
-2,500
+3,309
-5,000
-500_
~~Q..QQ...
+1,000
+500
COMPARABLE NO. J
$__~O-'L
NA
n Did n Did Nul
Inspect Propeny .
--.-lliill~_
Slale
Fi\I\flie Mae FOIm 100~ 6.~J
UNIFORM RESIDENTIAL APPRAISAL REPORT
MARKET DATA ANALYSIS
lhe:;8lecenl ~i1Ie~ 01 pro~"'lles elle mo~l similar iU1d groximale 10 ~ubjecl iIfl~ h~.~~J~m~:~t in the Il1iltkel ilIl~lysis. The ~escripuufl illclwes ~ ~ollllf ~dluslrnefll. [ellecl/rlg
markel reaction 10 those I ems of significant variation elween the SlJIlJ:;1 and co~ properties. It a significant item in the co~abte Rroperty is superior to, or mOle
tavorable than. the subject property. a minus (.) aqjustment.is made. s.reducil)g e i a1ue of the SUbJect. If a slgnillcanl I em in t e comparable is infenD! to, or less
favorable than, the subIBe! property, a plus (+) adlust/TlBnt IS made, thus lIIereaslIIg the value 01 the su leet.
ntM I SUBJECT COMPARABlE NO. 4 COMPARABLE NO. 5 I COMPARABLE NO. 6
12 Central Boulevard 20 Central Boulevard I
Address Camu Hill PA Camo Hill PA ,
Proxlmitv to Sube.ct I .' .. 4 doors r I
5~es rric~ I." .1 $ ~ 4 . ^^^ . J. I '. !~ I
1'4......' "" '_'1)\1 " I .
~oss Livinn Area -\1 rj:J1 s 92.99 rj:J I " s [pi 1 ( rtJi .
Data and/or f Executer I MLS: Agent: Ext Inspect I T !
1 inSIit;ction I Court HOllS;; R;;cords I
Veritication SOU!ccs I I
VALUE ADJUSTMENTS I DESCRIPTION DESCRIPTION : +1-\$ Must. I DESCRIPTION +(-1$ Adiust. T DESCRIPTION : + ( - )$ Adiust.
Srti~~ VI nlJ~"_;I"J I , ,..__. .__';___1 I I
j..... .1 \JU'IVC;;IIUUIIQ' I i
Concessions .. None 214DOM
Data of S~elTIiile I 6-1-00 ! 1
Locanon Averaoe Averane I
Leasehold/~e Simole Fee SimDle Fee Simple ._- ~----~_.---
Site 0.29 acre 0.26 acre :
View CommerciaVStre Eaual
Deslnn and Anneal Ranch Ranch -....-
QUalltv 01 ConstrlJdion Averaae Averane : :
p.". 49 44 years : :
Condition Averane Suaerior -3 500 ;
Above Grade Total : Bdrms : Baths T alai : BdTms: Ralhs : Total : Bdnns : Baths : Total : Bdrms: Baths :
Room Counl 5 : 3 1 6 3 1 :
Gross Ltvinn Area 1 335 Sn. Ft 1 226 So. Ft. + 1 600 SD Fl. : 0 S'l. Ft. : .9_
Basement & Finished NA Full 8sm!. -5,000 :
Rooms Below Grade NA ~R!C2____~_-JJOOP_ ~-._'" _._uo__ _.-.--- - .--.------..-.--,------------..-
F~~;;oOaiiitjlil;--- -Averaoe Averane :
Heat/nolCaol/nn RadianVNone Ht Wtr/None :
En'r~ Elficienlllems Averane Avenllie : : :
GaranelC.rnnrt Garaae x1 None + 1 500 : :
Porch, Patio, Deck. Bteezwy;Patio Deck +500
FireD/aeefs) ele: Fireolace x1 FPx1/WdSlv -500
Fence Pool etc. Shed In-Grd Pool -5,000
Net ^d;'lolall . T-I+ r;l -: t 11400 1-;1 + rl -: s ',<I + 1'1 ~-i-L-- I
.. - -, .., . .
Source for prior sales INA I None I
within vear of ""nraisal NA Court House Records
ClllTlti1ems: Sale #4: Located within one block of the sUbiect and in same loning district. Days on market reflect an original
askino orice of $124 900. Home reduced after 7 months to $119,900 before obtaining agreement of sale. TownsttiD would not
l'lermit a commerciaLuse due tlliol sile and s~~k reQulrelmlllL/!Q!JIermltting a ~ide driveway for rear parking,
102 600L 'GIU:~
iIior
{J=-
'tr'J
t'-.
-~._-_._-~.,---_.-.------~----_._.._-~-------_.._._-_.---------------"->--_.._~------._.. ------.--...
I
_._._____-.___~~~-~.l
I----
Market Data AnalySiS 6-93
Form UA2.(AC) "TOTAL for Windows' ;rppr<lisal softwilfe by a la mode, illc. '-. 1 800 ALAMDDE
Received:
7/12/02 12:13PM; ->LINDSAY CONCRETE PRODUCTS; #839; Page 14
u
.~".__~.u 12/ :tfl02
11 : 05
71 79094939
REAGER & ADLER PC
PAGE
14
CUMBERLAND COUNTY. PENNSYLVANIA
INVENTORY
, Deceased
No. 21 01 0931
Date of Death 10/6/01
Social Security No. 199228437
Estate of BROWN, ELSIE E.
also known as
P8fIIOn81 Repl'Nentatlve(s) of the abcMt E..... deceaHd. verify that the itema appearing In !he toI1owIng Inventory Include all of the
peraon" ...... wherever eitu... and all of the reet uta. In the COmmonwealth of PennlylYBnla of Mid Decedent, that the velue1lon
pIacod oppoelte each Item of said Inventory repreeents Ita fair w1ue .. of the date of the o.c.ctenfs death. and that Decedent owned no
real ..tate outside the commonwealth of pennsylvania except _t which appears in e mernDnlndum at !he end of this Inventory. IMle
. verify that the statemente made In this inventorY ani true and correct. I/We underetend that false sl8t8mel'lta herein made are subject to the
penalUee ot 18 Pa. e.s. SectIon ~904 relating to unewom falsification to authorities.
Ptnan8I Repreeentatlv8:
Name of
Attorney: SUSAN H. CONFAIR
I.D. No.: 1[' }-tll
Add.....: 2331 MARKET STREET
CAMP HILL
Telephone: 717-763-1383
arz~
. /~.~ /'f'-/;::~
Dated. 7// L(/v?
, /
PA 17011
De8crlptlon
Value
Stocks & Bonds
ALL SERIES E & EE BONDS - SEe ATTACHED SHEET
33,353.60
SERIES HH BOND ISSUED 912001:
$5000.00 denomination - V1591501HH
5,000.00
SERIES HH BOND ISSUED 912001
$5000.00 denomination - V1591508HH
5,000.00
SERIES HH BOND ISSUED 912001
$5000.00 denomination - V1591509HH
5,000.00
SERIES HH BOND ISSUED 912001
$5000.00 denomination - V1591510HH
5.000.00
Total
425,819.00
(Attach Addltlonal Sheets If necl8SSary)
NOTE; The Memorandum of ,eal estate outllide the Commonwealth of Pennsylvania may. at the 8IectIon of the p&l1Iona1 r&prMentaUve.
Include the value of each Item. but such figures should not be extended In10 the total of the Inventory.
RW-4
'.
Continuation of Inventory
BROWN, ELSIE E.
21
01
0931
PaQe 1
Description of Inventory
Description
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501511 HH
Value
5,000.00
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501512HH
5,000.00
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501513HH
5,000.00
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501514HH
5,000.00
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501515HH
5,000.00
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501516HH
5,000.00
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501517HH
5,000.00
SERIES HH BOND ISSUED 9/2001
$5000.00 denomination - V1501518HH
5,000.00
AT&T STOCK
100 shares @18.87 per share as of date of death
1,887.00
RITE AID STOCK
400 shares @5.61 per share as of date of death
2,244.00
HERSHEY FOODS CORPORATION
400 shares @ 64.30 per share as of date of death
25,720.00
LUCENT TECHNOLOGY, INC.
128 shares @6.49 per share as of date of death
830.72
Closely-Held Corporation, Partnership or Sole-Proprietorship
Mortgages & Notes Receivable
Subtotal $
70,681.72
#
-..
Continuation of Inventory
BROWN, ELSIE E.
21
01
0931
PaQe 2
Description of Inventory
Description
Cash, Bank Deposits, & Misc. Personal Property
Value
PSECU SAVINGS ACCOUNT
100,216.19
PSECU 24 MONTH CERTIFICATE OF DEPOSIT
10,462.11
PSECU 24 MONTH CERTIFICATE OF DEPOSIT
10,069.82
PNC BANK, N.A. SAVINGS ACCOUNT
1,156.56
ALLFIRST BANK CHECKING ACCOUNT
52,071.00
2000 BUICK CENTURY CUSTOM SEDAN 4-DOOR
5,200 MILES - VIN 1G4HP54KOY4270689
12,550.00
1987 CHEVY SUBURBAN
88,000 MILES (sales price) - VIN 1 GNER16K1 HF121128
3,000.00
30 FOOT CAMPING TRAILER - JAYCO
VIN 1 UJBJ02P6X1 CP0163
12,350.00
2001 FEDERAL INCOME TAX RETURN
1,908.00
Real Estate
REAL PROPERTY: 12 CENTRAL BOULEVARD, CAMP HILL, PA
98,000.00
Subtotal
$
301,783.68
425,819.00
Grand Total $
/-;)-/s-~
~ B~EA~ INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
(-COUNTY
ACN
09-30-2002
BROWN
10-06-2001
21 01-0931
CUMBERLAND
101
SUSAN H CONFAIR
REAGER 8 ADLER
2331 MARKET ST
CAMP HILL
PA 17011
'*
REV-1547 EX AFP (01-02>
ELSIE
E
Amount Rellitted
ll)
(2)
(3)
(4)
(5)
(6)
(7)
(9)
llO)
98.000.00
90.681.72
.00
.00
203.783.68
33.353.60
154.330.85
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage 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
39.719.14
3.455.07
MAKE CHECK PAYABLE AND REMIT PAYMF.NT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifEV =iS4-j-EX--AFP--(Cff:02Y-NOYicE--OF-YtiHEififANCi-YA'irA-ppRiriSEMENY-;-AL:rOWANCi-'(fi------------ -- ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BROWN ELSIE E FILE NO. 21 01-0931 ACN 101 DATE 09-30-2002
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
580,149.85
(11)
ll2)
ll3)
ll4)
43.174 21
536,975.64
.00
536,975.64
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. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
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
.00 X 045 = .00
99,797.50 X 12 = 11,975.70
437,178.14 X 15 = 65,576.73
ll9)= 77,552.43
l+J AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
01-04-2002 CDOOO716 3,877.62 80,000.00
TOTAL TAX CREDIT 83,877.62
BALANCE OF TAX DUE 6,325.19CR
INTEREST AND PEN. .00
TOTAL DUE 6,325.19CR
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT 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 Df decedents dying Dn Dr befDre Oecember 12, 1982 -- if any future interest in the estate is transferred
in pDssessiDn Dr enjDyment tD Class B (cDllateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr
life Dr fDr years, the CDmmDnwealth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes
at the lawful Class B (cDllateral) rate Dn any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRA TIVE
CORRECTIONS:
OISCOUNT:
PENALTY:
INTEREST:
TD fulfill the requirements Df SectiDn 2140 Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S.
SectiDn 9140).
Detach the tDP pDrtiDn Df this NDtice and submit with YDUr payment tD the Register Df Wills printed Dn the reverse side.
--Make check Dr mDney Drder payable tD: REGISTER OF HILLS, AGENT
A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn
fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office
Df the Register Df Wills, any Df the 23 Revenue Oistrict Offices, Dr by calling the special 24-hDur
answering service fDr fDrms Drdering: 1-800-362-2050; services fDr taxpayers with special hearing and I Dr
speaking needs: 1-800-447-3020 (TT Dnly).
Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns, Dr assessment
Df tax (including discDunt Dr interest) as shDwn Dn this NDtice must Dbject within sixty (60) days Df receipt Df
this NDtice by:
--written prDtest tD the PA Oepartment Df Revenue, BDard Df Appeals, Oept. 281021, Harrisburg, PA 17128-1021, OR
--electiDn tD have the matter determined at audit Df the accDunt Df the persDnal representative, OR
--appeal tD the Orphans' CDurt.
Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue,
Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident
Decedent" (REV-1501) fDr an explanatiDn Df administratively cDrrectable errDrs.
If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5%) discDunt Df
the tax paid is allDwed.
The 15% tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt
paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn
penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest
that has been assessed as indicated Dn this nDtice.
Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df
death, tD the date Df payment. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df
six (6%) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after
January 1, 1982 will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate
annDunced by the PA Department Df Revenue. The applicable interest rates fDr 1982 thrDugh 2002 are:
Year Interest Rate Daily Interest FactDr Year Interest Rate Daily Interest FactDr
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 n .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 n .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301 2002 6% .000164
--Interest is calculated as fDllDws:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days
beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the
NDtice, additiDnal interest must be calculated.
f' '--..
REV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
FILE NUMBER
REVIEWED BY
ACN
2101-0931
101
Brown, Elsie E.
Daniel Heck
ITEM
SCHEDULE NO.
B 1
EXPLANATION OF CHANGES
These joint named savings bonds have been removed from this schedule and placed on
schedule F.
F
These savings bonds are 100 percent taxable as joint survivor did not have access to
the safe deposit box in which the U.S. Savings Bonds were located. See Beggy Est. 446
Pa. 166 (1971).
Jointly held and named beneficiaries non-probate assets are taxable outright to the
beneficiarylies before determining residue.
ROW
Page 1
/")- loB-~
'" BUREAU OF INDIVIDUAL TAXES
\v INHERITANCE TAX DIVISION
DEPT. 280601
HARRIS8URG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REV-1U7 EX AFP 101-02)
SUSAN H CONFAIR
REAGER 8 ADLER
2331 MARKET ST
CAMP HILL
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
10-28-2002
BROWN
10-06-2001
21 01-0931
CUMBERLAND
101
ELSIE
E
Allount Rellitted
PA 17011
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:02Y------...--iNHERITANCE--YAX--sTA-fEHE-tiY-cfl:-Ac-co[iN"f--.-i.------------------ - --
ESTATE OF BROWN ELSIE E FILE NO.21 01-0931 ACN 101 DATE 10-28-2002
THIS STATE"ENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NA"ED ESTATE. SHOWN BELOW
IS A SU""ARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAY"ENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-23-2002
PRINCIPAL TAX DUE:
77,552.43
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-04-2002 CDOOO716 3,877.62 80,000.00
10-10-2002 REFUND .00 6,325.19-
TOTAL TAX CREDIT 77,552.43
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
lIE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" 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 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-1313). Applications are available at
the Dffice of the Register of Wills, any of the 23 Revenue District Dffices or from the Department's 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY TD:
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
(717) 787-6505.
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.
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 n .000192
1984 117. .000301 1995-1998 97. .000247
1985 137. .000356 1999 n .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 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 assessm~nt. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
dZ
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH
REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED,
FILE a 6.12 FORM YEARLY UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Elsie E. Brown
Date of Death: October 6.2001
Will No.:
2001-00931
Admin. No.:
"..-....,,-
j \ -,' ~
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I re@Ftthe ~lowing with
respect to completion of the administration ofthe above-captioned estate:
1.
State whether administration of the estate is complete:
L-
c=
r--
---"
o
Yes X
No
I',)
2. If the answer is No, state when the personal representative reasonably.'oelieves 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
Distribution was completed informally by Receipt, Release and
Indemnification.
D. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of the rphans' Court and may be
attached to this report.
Date: 7/?/vJ
I f
David W. Reager, Esquire
Reager & Adler, P.C.
2331 Market Street
Camp Hill, PA 17011
(717) 763-1383
Counsel for Personal Representative