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Home My WebLink About01-0943 PETITION FOR PRODA TE and GRANT- OF LETTERS AavlINISTRATION ~ 1-0 I -Qc.J3 C.T.A Estate of Otis A. Hecker also known as Otis A. Hecker II No. To: Register of Wills for the Deceased. County of r.llmlwrl "nrl in the Social Security No. 176-38-7205 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/~ 18 years of ag~ or older an the e:<ecut or in the last will of the above decedent. dated NOvewt bM 2. Y and codicil(s) dated' . THE NAMED EXECUTOR. THOMAS S HFr.KFR J ANn THJi' DJi'CJi'Di:t-TT'l!l 1HFE .\UQ DAUGHTERS HAVF FXFr.TT'1'Rn FFNTll-TCI^TIQ:Nl!l IN F.^.VOR OF RICHt.RD O. PIERCE named , 19 "63 (state relevant circnmstances. e.g. renunciation. death of e:otecutor. etc.) De..:endent was domiciled at death in Cumberland County, Pennsylvania, with h is last family or principal residence at 3578 Ritner Highway, Rorollgn of Npunri 11 e (list street. number 3Ild muncipality) Decendent. then 52 years of age, died August 28 . me 200] at Pittsburgh. Pennsvlv:mi::l Except as follows. decedent did not marry, was not <;livorced 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: Decendem at death owned property with estimated values as fellows: (I f domiciled in Pa.) All personal property (I f nO[ dor~iciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in Coumy Value of real estate in Pennsylvania situated as follow<;: I!i. ODe) . . s s s s -. WHEREFORE. petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of leners of Adminis tra tion c. to a. (testamentary: admmistrarion c.t.a.; administration d.b.n.c.l.a.) theron. , "'; ~ ~Z OJ - :::::.:: ~:j. '- ~= "" :r. Richard C. Pierce 2305 Morrow ROAn Pirr!'lnllrgn,"PA l'i?L..l /~ C- ?~ v OATH OF PERSONAL REPRESENTATIVE COM~10NWEALTH OF PE~NSYLVANIA ") .~ r ~~ COU~TY OF Cumberland ) The petitioner(s) above-named swear(s) or affirmls) that the statements in the foregoing petition are true ;lnu i.:orrel:t to the best of the knowledge and belief of petitioner(s) and that as personal represen- t:.lti\ehl of the above decedent petitioner(s) will wellan9 truly administer the estate according to law. Sworn t() or affirmed and subscribed I~ L< 12~ ~ bet"ore me ,his 9th day of ~ . ~ ~ ~ ~ /'7--/3 - I,-? No. _ 21-2001-0Q41', Estate of Otis A. Hecker. 5,']"/8 Ot-iq ~ M~ck. II , Deceased DECREE OF PROBATE AND GRANT OF LETIERS AIMINISTRATION C.T.A AND NOW October 12th Wx2001. in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated November 22nd. 1 QR 1 described therein be admitted to probate and filed of record as the last will of Otis A. Hecker .:::1/](,'3 Otis a Hp('lr II and Letters of Adminisrr.<ltir)n C.T.a are hereby granted to Richard C. Pierce ., FEES TTOR:-OEY (Sup. Ct. 1.0. :-10.) Wayne M. Pecht, Esquire #38904 Kppfpr ~nOQ ^119R & Rahal, LLP ADDRESS 415 Fallowfield Road, Suite 102 Camp Hill. PA 17011-4QOn PHONE Probate, Letters, Etc. ......... Short Certificates(1Q ., . . . . . . . . Renunciation ...~............ x-Pages 1 JCP S 50.00 S 30 .00 S 20.00 S 3 . 00 TOTAL _ S 5.00 .qs:t9R~:r; . ~;2.tn. 200.1 . . . $lOg .00 . . Filed 717-612-5802 MAILED LETTERS 'IO ATTORNEY rJ .. :;2/- 0/ - OeJ~g LAST WILL AND TESTMENT OF OTIS A. HECKER I, OTIS A. HECKER, now residing at 207 West Main Street, in the Borough of Shiremanstown, County of Cumberland, and State of Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare the following as and for my Last Will and Testament, hereby revoking any Wills by me at any time heretofore made. ITEM FIRST I direct my Executrix or Executor hereinafter named to pay all my just and legal debts and funeral expenses as soon as conveniently may be done after my decease. ITEM SECOND I give, devise, and bequeath my entire estate, be the same real, personal, mixed, and wheresoever situate unto my two children Kristie Lee and Stacie Lyn Hecker, equally, to be held in trust by my brother Thomas S. Hecker. ITEM THIRD Said Trustee to have the power to retain, hold, manage, sell, dispose of, exchange, invest, reinvest and to collect the income and interest therefrom arising. The Trustee shall maintain the trust for the benefit of all my children for and during their natural lives until the youngest of my then-living children reaches the age of 22 years, when said trust fund (principal and accumulated interest) shall be distributed equally among all my children, as set forth aforesaid, predeceases me, then in that event, their respective share of my residue shall go to their Trustee. ''J , ITEM FOURTH I nominate, constitute and appoint THOMAS HECKER, my brother, Phillips, Maine, to be the guardian of my minor children. ITEM FIFTH I nominate, constitute and appoint my brother, THOMAS S. HECKER, of R. D. #2, Phillips, Maine, to be the Executor and Trustee of my Estate. ITEM SIXTH I direct that my personal representatives, trustees, and guardians, as well as their substitutes or successors, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal of this my Last will and Testament, typewritten on two (2) sheets of paper at Camp Hill , Pennsylvania this ~ day of !JJo"Eh16~ , 1983. ~ ATTESTATION CLAUSE Signed, sealed, published and declared by the above named Testator, as and for his Last Will and Testament, in our presence, who at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. /J t""""-----' , J}/ /"">/)) C/I~7 Wltness J;frf- f'~ Wl n ss \/ 1f;O j / /3 0)/ s ~9 t17 (:Ill ~ rlJ Address / . ~~:JJ ~a,.Jl, Address. ~ ~?-/7D-:;-r - 2 and Last - REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS / \ " '" // / / / /"" , d' 'I //' "', co ICI ,,/ (each) a subsc;l~ witness to the will presented herewith, (each) being 4JHY qualified according to ~ /' law, depose(s) and sa that /' present and saw / the test at , sign the sam request of testat_ in h other subscribing witness(es)). and that p~nce and (in the ~ signed as a witness at the sence of each other) (in the presence of the Sworn to or affirmed and subscribed befor me this of Register "~ (Name) " (Address) ""~ 21-20'01-943 REGISTER OF WILLS OF CULrl/1 BC11LflNj) COUNTY OATH OF NON-SUBSCRIBING WITNESS / ch (each) a subsc'b hereto, (each) being duly qualified according to law, depose(s) and say(s) that T A ~'Y\ familiar with the signature of OTIO A. H EC1<-E R , ooeieil the ~I .J__=:~ted herewith and believel the signature on the till) is in the handwriting of testat~ of that I aT! '-'S A, dECKER to the best of (Yl LI knowledge and belief. N Swom (0 0' affinne1lt'd ,ub""bed befo,e ~ tt A.~ me this 10_ day of _ (fl I ,_ (Name) CHOBE ~ L/ )4 200 I ?:tfJo r;<i71\..ii fJ~l/~/) NeWt/JILt. I fu,- 7/la/UdL- (H~ ~ (Address) Mary /)Y. Lewis ~ ., , (Name) (Address) REGISTER OF WILLS OF OATH OF SUBSCRIBING WIT COUNTY SS codicil (each) a subscribing witness to the will presented he with, (each) being duly qualified according to law, depose(s) and say(s) that present and saw the testat , sign the same and that request of testat_ in h other subscribing witness(es)). signed as a witness at the and (in the presence of each other) (in the presence of the Sworn to or affirmed and subscri me this (Name) (Address) Register (Name) (Address) .21':'2001-943 REGISTER OF WILLS OF Cu.YIA B~RtA1'ft>OUNTY OATH OF NON-SUBSCRIBING WITNESS 5kNDRA L. K,REtA- (each) ~ubscri!,er h~reto, (each) being duly qualified according to law, depo e(s) A::::: ~ familiar with the signature of .5 . testat~ of ( ubscribi the ~presented herewith and eodt'ctt- elieve~ the signature on th~ the handwriting of 2l2- -=r ~ O-r15 A. to the best of Nt'i knowledge and belief. Swom to or affirm~ot su~scribed befo" ~ 'r!?.. ~ me this q day of '2 ~ (Name) C-l. . w----Wf)1 .J-J7~ ~ ~ It 'U~I/..P( _fJLi~::UL,t}4 ~Address) 17~st( Register t7 (Name) that (Address) RENUNCIATION 2'1 ....::Wo!f -9'4:5 . In Re Estate of Otis A. Hecker deceased. To the Register of Wills of Cumberland County, '?ennsylvania. The undersigned named Executor and brother of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters of Administration <:'. t-. ().. be issued to R;~h~r~ C p;pr~p WITNESS h1y hand this I I day ofSt::(;>Jsm~~XOOX 2001 c:- <.:l. \ '\ ''-" '\-= '-Q~p \ . .-> / (Signature) Thomas S. Hecker P.O. Box 248 St. Albans, ME 04971 (Address) to and subscribed before me I ( day of ~fJ:,Br2. (Signature) (Addn:ss) (Signature) (Address) RENUNCIATION 21-2001-943 In Re Estate of Otis A. Hecker deceased. To the Register of Wills of Cumberland County. .PnJJ.1Sylv.ania. The undersigned Stacie Lyn Hecker of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters of Administration C. +-. a, be issued to Richard C. Pierce WITNESS L Iii (I)' hand this -T/. day of ch)~r,}Ij JOOl . ,k I/,~ (Signature) 54 Victoria Avenue Lake Hiawatha, NJ 07034 (Address) Sworn to and subscribed before me, this If!;J day of (jJc~ her ,2001. (Signature) ~1(l~ ~L--ff~ , Not~y Public (Address) s;. ~. OFFICIAL SEAL ~ ~ . MARIE ANGE WAHLSTROM ~ ~ Notary Public . New Jersey ~ ~ My Commission Expires ~ ~.. March 10, 2004 ~ ~~~~^^^^^~^^^^^^^^^~~ (Signature) (Address) RENUNCIATION 21-2001-943' In Re Estate of Otis A. Hecker deceased. To the Register of Wills of Cumberland County. .J>J:DnSylv.ania.. The undersigned Kristie Lee Hecker Stewart of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters of Administration c.. +'0.. be issued to ~iCRard C p;pr~p WITNESS hand this ~~ day of QcJvkl ,~ ?OO 1 ~.In/;, ~u Jkk..vu~ (Signature) 19 Recado Drive Santa Fe, NM 87505 (Address) Sworn to and sup~cribed befor~e this! day of C/c/06c/'( , 2001. ~ ..-.-' j::./C/5//C: /1- 3TEM/ r? / (Signature) L/" (Address) ..-----. (Signature) (Address) RENUNCIATION '21-2001-943. In Re Estate of Otj~ A l-T",,,k,,,r deceased. To the Register of Wills of r.llmhprl::lnn County. .P~ylv.ania. The undersigned S:mdr,g 1.. Ki reta Hf'.C'ker of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters of Administration c,.,f-. a be issued to Richard C. Pierce WITNESS my hand this 9th day of October ,rl 2001. ~~~~ ~~t:-iJ-<--l~~ (Signature) 3578 Ritner Highway Newville, PA 17241 (Address) Sworn to and subscribed before ' me this 9th day of October 2001. ~C}LL (Signature) (Address) NOT ARIAL SEAl CYNTHIA J. RULE. Notary Public Camp HiH Boro., Cumberland County M Commission Expires Jan. 24, 2004 (Signature) (Address) G CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Otis A. Hecker a/k/a Otis A. Hecker II Date of Death: August 28,2001 Will No.: 2001 0092-4 qLf :Y To the Register: I certify that notice of estate administration required by Rule 5.6 of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on November 27,2001: Sandra L. Kireta Kristie Lee Hecker Stewart Stacie Lyn Hecker 3578 Ritner Highway, Newville, P A 17241 19 Recado Drive, Santa Fe, NM 87505 54 Victoria Avenue, Lake Hiawatha, NJ 07034 Notice has now been given to all persons entitled ther~ ;der Rule 5.6 (ajj ;/ Date: November 27,2001 ~ ~ ~ A ~ Wa~:ht~ Esquire Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, PAl 70 11-4906 Capacity: Counsel for Personal Representative co :C:T (I) r":, a... .,1, f" co N Ii. (f, "E:' .!':~~:' C) ,:;,;:;) QCD WCI: a: ::> c::::l Z . (i'\ ":1 1":: ,,-:~..~ (1)= Gu p IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, CARLISLE, P A In re Estate of Otis A. Hecker a/kIa Otis A. Hecker II, deceased, Estate No: 2001-00934 TO: Sandra L. Kireta 3578 Ritner Highway Newville, P A 17241 Please take notice of the death of decedent and the grant ofletters to the personal representative named below. The Decedent, Otis A. Hecker a/kIa Otis A. Hecker II, died on the 28th day of August 2001, at Pittsburgh, Allegheny County, Pennsylvania. The Decedent died testate (with a Will). The personal representative ofthe Decedent is: Richard C. Pierce 2305 Morrow Road Pittsburgh, PA 15241 The Will has been filed with the Office of the Register of Wills of Cumberland County, One Courthouse Square, Carlisle, P A 17013. Phone number 717-240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: / /" )-1--0 / ~~p Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, P A 17011-4906 Capacity: Telephone 717-612-5802 Counsel for Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, CARLISLE, P A In re Estate of Otis A. Hecker a!k/a Otis A. Hecker II, deceased, Estate No: 2001-009;!; TO: Kristie Lee Hecker Stewart 19 Recado Drive Santa Fe, NM 87505 Please take notice of the death of decedent and the grant of letters to the personal representative named below. The Decedent, Otis A. Hecker a!k/a Otis A. Hecker II, died on the 28th day of August 2001, at Pittsburgh, Allegheny County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is: Richard C. Pierce 2305 Morrow Road Pittsburgh, PA 15241 The Will has been filed with the Office of the Register of Wills of Cumberland County, One Courthouse Square, Carlisle, P A 17013. Phone number 717-240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: / I ' }- 7 ,() I !~Sq!!- Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, P A 17011-4906 Capacity: Telephone 717-612-5802 Counsel for Personal Representative .. < IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS EST A TE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, CARLISLE, P A In re Estate of Otis A. Hecker aJk/a Otis A. Hecker II, deceased, ~.3 Estate No: 2001-00~ TO: Stacie Lyn Hecker 54 Victoria Avenue Lake Hiawatha, NJ 07034 Please take notice of the death of decedent and the grant of letters to the personal representative named below. The Decedent, Otis A. Hecker aJk/a Otis A. Hecker II, died on the 28th day of August 2001, at Pittsburgh, Allegheny County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is: Richard C. Pierce 2305 Morrow Road Pittsburgh, PA 15241 The Will has been filed with the Office of the Register of Wills of Cumberland County, One Courthouse Square, Carlisle, P A 17013. Phone number 717-240-6345. A copy ofthe Will may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: 1/-J..7-o/ f!~s!! Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, P A 17011-4906 Capacity: Telephone 717-612-5802 Counsel for Personal Representative & REV-'1500 EX + (6-00) ;~'~"'13= COMMONWEALTH OF PENNSYLVANIA REV-1500 /7- DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER 9<73 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 01 ~ COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Hecker, Otis A. 176-38-7205 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 08/28/01 02/24/1949 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Kireta, Sandra L. 169-44-6781 3. Remainder Return CHECK r Original Return ~2 Supplemental Return 8 (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date ot death after 12-12-82) PRIATE 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 00 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach a copy of Trust) BLOCKS 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date ot death between 0 11. Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach Sch 0) .TijJ$"'$ijQflQij..Mij$T:ijij..PQMeJ$~iji.Aijij'pQijijij$ffl;).Mm~..~.'gQijFI~ijtlAijW~..ijFQijM#jJQij:'$HQq~ijg..PJ81$$!:gP.ttQ;.. NAME COMPLETE MAILING ADDRESS COR- Wayne M. Pecht, Esquire 415 Fallowfield Road, Suite 301 RE- FIRM NAME (If Applicable) Carrp Hill, PA 17011 SPON DENT Keefer Wood Allen & Rahal, LLP TELEPHONE NUMBER 717-612-5802 .-"_ ,..r -- ~FICIAL USE ONLY 1. Real Estate (Schedule A) (1 ) None 2. Stocks and Bonds (Schedule B) (2) 9,026.82 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 32,819.11 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) None --...1 RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 151,525.18 8. Total Gross Assets (total Lines 1-7) (8) 193,371.11 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 12,145.17 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 24,385.10 11, Total Deductions (total Lines 9 & 10) (11 ) 36,530.27 12. Net Value of Estate (Line 8 minus Line 11) (12) 156,840.84 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) None has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 156,840.84 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 2,657.83 X.O 0 (15) 0.00 TAX 16. Amount of Line 14 taxable at lineal rate 154,183.01 X .0 45 (16) 6,938.24 - COMPU- 17, Amount of Une 14 taxable at sibling rate 0.00 X ,12 (17) 0.00 T A TION 18. Amount 01 Line 14 taxable at collateral rate 0.00 X .15 (18) 0.00 19. Tax Due (19) 6,938.24 20. 0 ICHI;OKflI;Fl~jFyQ(.iMl$R$QQI;$TIijGAR~NQQfAillqVl;FlI?AYM$rttil '. .. .' ................................................>."':;;61$SU8ETQANSWEBALtQlJESTIQ~$.QN..PA0152ANQRECHECKMATH:.;;<?.>................................. .............._...... . ............ _................... ...... __........... ... .......__....... ............ n.'" ...... .................... ........ o PA15001 NTF 29755 Copy light 2Qoo GreallandlNelco LP - Forms Soltware Only Estate of: Otis A. Hecker 21-01-0934 SUMMARY OF ALlCCATIONS 10 BENEFICIARIES Taxable at lineal rate Kristie Hecker Stewart Stacie Hecker 77, 091. 50 77,091. 51 154,183.01 PA PlEV-1500 EX (6-00) o d t' C Page 2 ece en s omplete ress: STREET ADDRESS 3578 Ritner Highway CITY [STATE I ZIP Newville PA 17241 Add Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 6,938.24 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT . .. .. (3) 0.00 (4) (5) 6,938.24 (SA) 0.00 (5B) 6,938.24 "X" IN THE APPROPRIATE BLOCKS Did decedent make a transfer and: a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . . . . c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration 01 preparer other than the personal representative is based on information of which preparer has any knowledge. SIGNAT E OF PERSON RESPONSIBLE F FILING RETURN DATE L ~ Yes No ~ ~ 8 8 o o AN REPRESENTATIVE DATE 9'- 0 V ADDRESS 415 Fallowfield Road, Suite 301, Camp Hill, PA 17011 on or on use spouse [72 P.S. ~ 9116(a)(1.1)(i)). For dates 01 death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~ 9116 (a) (1.1) (ii)J. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements tor disclosure 01 assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or aller July 1 , 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparenl of the child is 0% In P.S. ~9116(a)(1.2)1. The lax rate imposed on the net value of transfers to or for the use of the decedent's lineal benelicianes Is 4.5%, except as noted in n.p.s. ~ 9116(1.2) [72 P.S. %9116(a)(1)). The tax rate imposed on the nel vaiue of transfers to or for the use of the decedent's siblings is 12% [12 P.S. ~ 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has atleasl one parent in common with the decedent. whether by blood or adoption. o PA15002 NTF 29756 Copyright 2000 GreatlandlNelco LP - Forms Software Only Estate of: Otis A. Hecker 21-01-0934 The following J;:1erson(s) are signing the return as representative(s) of the estate: Richard C. Pierce 2305 Morrow Road Pittsburgh, PA 15241 REV.1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF otis A. Hecker SCHEDULE B STOCKS & BONDS FILE NUMBER 21-01-0934 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 49 shs Coventry Health Care, Inc. 1,184.82 2 300 shs Walt Disney Co., COlTIIDn 7,842.00 3 5 shs Port Del-Mar-Va, Inc. 0.00 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 9,026.82 7 CPA31 NTF 10905 Copynght Forms Software Only. 1997 NelcQ, Inc. REV-'508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Otis A. Hecker SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-01-0934 Include proceeds of litigation & date proceeds were received by the estate. All prop. lolntly-owned with right of survivorship must be disclosed on Sch. F. IT~ ~WE~ NO. DESCRIPTION DATE OF DEATH 1 Members 1st Federal Credit Union Savings Account #36745-00 325.00 2 Interest accrued to date of death on Merribers 1st Federal Credit Union Savings Account #36745-00 0.27 3 Members 1st Federal Credit Union Investrrent Savings Account #36745-05 91.16 4 Interest accrued to date of death on Merribers 1st Federal Credit Union Investrrent Savings Account #36745-05 8.52 5 Members 1st Federal Credit Union Checking Account #36745-11 114.46 6 Interest accrued to date of death on Mem'oers 1st Federal Credit union Checking Account #36745-11 6.57 7 Members 1st Federal Credit Union Savings Account #113767-00 4,773.20 8 Interest accrued to date of death on Merribers 1st Federal Credit union Savings Account #113767-00 8.29 9 Members 1st Federal Credit Union Checking Account #113767-11 68.55 10 Members 1st Federal Credit Union Investrrent Savings Account #191322-05 0.06 11 Final paycheck due decedent fran Highrrark, Inc. 1,421. 76 12 $100 U.S. Savings Bond Series EE 74.48 13 Uncashed checks in decedent's possession as of date of death: Stacie Hecker ($276.29) i Highrrark ($120.00) 396.29 14 Cash in decedent's possession as of date of death 198.18 15 Note Receivable from Christine Kireta 4,253.00 16 $75 U.S. Savings Bond, Series EE 79.32 17 1999 Isuzu Rodeo 16,500.00 18 1995 Mercury Grand Marquis 4,500.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 32,819.11 7 CPA81 NTF 10908 Copyright Forms Soltware Only. 1997 Nelco. Inc. REV~1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Otis A. Hecker SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-01-0934 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 EXCLUSION ITEM INCLUDE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S (IF TAXABLE VALUE RELATIONSHIP TO DECO & DATE OF TRANSFER. NO. ATTACH COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST APPLICABLE) 1 FOR INFORMATION ONLY 0.00 At the tine of his death, the decedent rraintained an IRA with Merrill Lynch. The value as of date of death was $$2,390 and the narred :beneficiaries were the decedent's two daughters, Kristie Hecker Stewart and Stacie Hecker. 2 HighrrBrk 401 (k) Plan. The narred 151,525.18 :beneficiaries were the decedent's two daughters, Kristie Hecker Stewart and Stacie Hecker. TOTAL (Also enter on line 7, Recapitulation) $ 151,525.18 7 CPAOl NTF 10910 (If more space is needed, insert additional sheets of the same size) Copynght FOn11s Software Only, 1997 Nelco, Inc. REV-'511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Otis A. Hecker SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-01-0934 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION A. FUNERAL EXPENSES: AMOUNT 1 Drew J. Gilbert Funeral Harre - - funeral expenses 1,443.00 2 George's Flowers -- flowers for funeral 336.02 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s} Richard C. Pierce Social Security Number(s}/EIN No. of Personal Representative(s) Street Address 2305 Ivbrrow Road City Pittsburgh State 2,200.00 PA Zip 15241 Year(s} Commission Paid: 2002 2. Attorney Fees Narre: Keefer Wood Allen & Rahal, LLP 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Sandra L. Kireta Street Address 3578 Ritner Highway City Newville State PA Zip 17241 Relationship of Claimant to Decedent Surviving Spouse 3,500.00 3,500.00 4. Probate Fees 108.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7 CUmberland Law Journal - - legal advertising 75.00 8 Register of Wills of Cumberland County - - fee for short certificates 9.00 9 The Sentinel - - legal advertising 110.03 10 Keefer Wood Allen & Rahal, LLP - - reirrlourserrent for miscellaneous expenses 250.00 11 Richard C. Pierce - - reimburserrent for expenses incurred 614.12 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 12,145.17 7 CPA11 NTF 10911 Copyright Forms Soltware Only, 1997 Nelco. Inc. REV'1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Otis A. Hecker Include unreimbursed medical expenses. ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-01-0934 DESCRIPTION AMOUNT 1 Arrerican Express - - outstanding balance on account #3723-127142-41006 3,437.21 2 Members 1st Federal Credit Union Loan Account No. 36745-14 19,362.49 3 Checks cleared and fees charged to Members 1st Federal Credit Union Checking Account No. 36745-11 after date of death: Non-sufficient fees $50.00; check no. 3267 $146.40 196.40 4 Center for Errergency Medicine - - balance due after insurance 1,389.00 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 24,385.10 Copyright Forms Software Only, 1997 Nelco, Inc. REV-'1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 21-01-0934 RELATIONSHIP TO DECEDENT AMOUNT OR Do Not List Trustee(s) SHARE OF ESTATE Otis A. Hecker 1 Sandra L. Kireta 3578 Ritner Highway Newville, PA 17241 Sw:::vi ving spouse 2, 657 . 83 2 Kristie Hecker Stewart 19 Recado Drive Santa Fe, NM 87505 Daughter 77,091.50 3 Stacie Hecker 54 Victoria Avenue Lake Hiawatha, NJ 07034 Daughter 77,091. 51 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None TOTAL OF PART 11-- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 7 CPA13 NTF 10913 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. WHEREAS, on the 12th dated November 22nd 1983 was admitted to probate as the last will of HECKER OTIS A (LA:::l'l', .t" .lK:::l'l' , IVl.llJLJL.t;) a/k/a HECKER OTIS A II late of NEWVILLE BOROUGH CUMBERLAND County, who died on the 28th day of August 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 of ADMINISTRATION C.T.A. to PIERCE RICHARD C who has duly qualified as Administrator (rix) C.T.A. 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, of my Office the 12th day Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2001-00943 PA No. 21-01-0934 ESTATE OF HECKER OTIS A (LA:::l'l', F1K:::l'l', fVl.lLJLJL.t;) a/k/a HECKER OTIS A II Late of NEWVILLE BOROUGH CUMH.t;KLANlJ CUUl'J'l'Y, Deceased Social Security No. 176-38-7205 day of October 2001 an instrument I have hereunto set my hand and affixed the seal of October 2001. r /~' iJ1d~ e. ,?t:-~ j!~ ~{kC/ Keglscer of wllls.Lh~.. v JflJ!' * * NOTE * * ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) 21-2001-943 LAST WILL AND TESTMENT OF OTIS A. HECKER I, OTIS A. HECKER, now residing at 207 West Main Street, in the Borough of Shiremanstown, County of Cumberland, and State of Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare the following as and for my Last Will and Testament, hereby revoking any Wills by me at any time heretofore made. ITEM FIRST I direct my Executrix or Executor hereinafter named to pay all my just and legal debts and funeral expenses as soon as conveniently may be done after my decease. ITEM SECOND I give, devise, and bequeath my entire estate, be the same real, personal, mixed, and wheresoever situate unto my two children Kristie Lee and Stacie Lyn Hecker, equally, to be held in trust by my brother Thomas S. Hecker. ITEM THIRD Said Trustee to have the power to retain, hold, manage, sell, dispose of, exchange, invest, reinvest and to collect the income and interest therefrom arising. The Trustee shall maintain the trust for the benefit of all my children for and during their natural lives until the youngest of my then-living children reaches the age of 22 years, when said trust fund (principal and accumulated interest) shall be distributed equally among all my children, as set forth aforesaid, predeceases me, then in that event, their respective share or my residue shall go to their Trustee. ITEM FOURTH I nominate, constitute and appoint THOMAS HECKER, my brother, Phillips, Maine, to be the guardian of my minor children. ITEM FIFTH I nominate, constitute and appoint my brother, THOMAS S. HECKER, of R. D. #2, Phillips, Maine, to be the Executor and Trustee of my Estate. ITEM SIXTH I direct that my personal representatives, trustees, and guardians, as well as their substitutes or successors, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal of this my Last will and Testament, typewritten on two (2) sheets of paper at Camp Hill, Pennsylvania this ~ day of AJoIl~",6((. , 1983. ~ ~ ATTESTATION CLAUSE Signed, sealed, published and declared by the above named Testator, as and for his Last Will and Testament, in our presence, who at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. /J't/t;~~7 Witness .~- t:~~a/ ~ j;,n /j /36)/ _rr:9 t~} J 1/1 ~ P/l Address / p . E:~JI ~ Address . . tf' 6- /.7 D :;-~ - 2 and Last - 7000 1530 0001 8838 5892 FIRST qLASS Mj:\IL Keefer Wood & Allen Rahal, LLP 415 Fallowfield Road Suite 102 Camp Hill, PA 17011-4906 ATTORNEYS at LA\\' TO: Mary C. Lewis Register of Wills of Cumberland County One Courthouse Square Carlisle, P A 17013 ." '~;:.'~ ~ ~'-....J . ~ t .I. - . . HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL n ROBERT L WELDON EUGENE E. PEPINSKY. JR. JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS CRAIG A. LONG YEAR DONALD M. LEWIS m: BRIDGET M. WHITLEY JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH J. GOLDSTEIN BARBARA A. GALL STEPHANIE KLEINFELTER KEEFER WOOD ALLEN & RAHAL, 415 F ALLOWFIELD ROAD, SUITE 301 CAMP HILL. PA 17011-4906 L L P ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY PHONE 717-612-5800 FAX 717-612-5805 HARRISBURG OFFICE: 210 WALNUT STREET HARRISBURG. PA 17101 EIN No. 23-0716135 www.keeferwood.com PHONE 717-255-8000 May 28, 2002 717-612-5802 wpecht@keeferwood.com VIA CERTIFIED MAIL Mary C. Lewis Register of Wills of Cumberland County One Courthouse Square Carlisle, PA 17013 Re: Estate of Otis A. Hecker, deceased File No: 2001-00934 Date of Death: August 28,2001 Social Security No: 176-38-7205 Dear Mary: -...' Enclosed are the following items for filing with your office: 1. Original and one copy of the Pennsylvania Inheritance Tax Return; 2. An Estate check in the amount of$119.61 representing payment of inheritance tax on the probate assets. 3. Original and two copies of the Inventory; 4. An Estate check in the amount of $28 representing filing fees. . . Mary C. Lewis Register of Wills of Cumberland County Page Two May 28, 2002 I also enclose two copies of the front page of the of the Inheritance Tax Return which I ask that you time-stamp and return together with the two copies of the Inventory. A self- addressed, postage paid return envelope is enclosed for your use. If you have any questions, please call me. Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By ii~t WMP:cjr Enclosures cc: Richard C. Pierce, Administrator c.t.a. --.J REV-1500 EX + (6-00) I OFFICIAL USE ONLY I COMMONWEALTH OF PENNSYLVANIA REV-1500 I /7- /.3 - /--g DEPARTMENT OF REVENUE INHERITANCE TAX RETURN I FILE NUMBER I DEPT,280601 HARRISBURG, PA 17128-0601 RESIDENT DECEDENT I 21 2001 00943 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Hecker Otis A. 176387205 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 08/28/01 02/24/1949 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Kireta, Sandra L. 3, Remainder Return CHECK ~' Original Return ~2 Supplemental Return B (date of death prior to 12-13-82) APPRO- 4, Limited Estate 4a. Future Interest Compromise 5, Federal Estate Tax Return Required (date of death after 12-12-82) PRIATE 6. Decedent Died Testate 7. Decedent Maintained a living Trust 00 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (Attach a copy of Trust) BLOCKS 9, Litigation Proceeds Received 10, Spousal Poverty Credit (date of death between 0 11. Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach Sch 0) tij~$:.$$.$ftqf.nl&i$t:iji$)\@M#1;$tgij;i:AiiJ.;:ppijijl$$#&ijti~:~pq~ipt#!iAtlA*:jNrW)ijM*r#j)ij@ijqQP:i;aij::jWt~QtgijttQf NAME COMPLETE MAILING ADDRESS COR- Wavne M. Pecht 415 Fallowfield Road, Suite 301 RE- FIRM NAME (If Applicable) Carrp Hill, PA 17011 SPON DENT Keefer Wood Allen & Rahal, LLP TELEPHONE NUMBER 717-612-5802 .-., None OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1 ) 2, Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or Sole-Propnetorshlp (3) None .' 4. Mortgages & Notes Receivable (Schedule D) (4) None 5, Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 1,226.66 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) None RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) None 8. Total Gross Assets (total Lines 1-7) (8) 1,226.66 9. Funeral Expenses & Administrative Costs (Schedule H)(9) None 1,661. 96 (11) (12) (13) 110. 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) 1,661.96 (435.30) None (14) (435.30) TAX COMPU- TATION SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers underSec. 9116(a)(1.2) 0.00 X,a 0 (15) 16, Amount of Une 14 taxable at lineal rate 0 . 00 x.o 45 (16) 17. AmountofUne14taxableatsibllngrate 0.00 X .12 (17) 18. Amount of Une 14 taxable at collateral rate 0 . 00 X, 15 (18) 19. Tax Due (19) 20. 0 IPtieeKl"~fl~jFvOVAR$RSQl:J~$TJij$Aij~ijtllPojfANoVf;~FiAYMfEttTI 0.00 0.00 0.00 0.00 0.00 ",~gB.g$QBW]o:,M;,f$WEBA@Q0.g$i'jON$iONPA$g~Af\iPBf:1:(@ECk:iMAT8@.) o PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only Decedent's Complete Address: STREET ADDRESS CITY Newville STATE PA ZIP 17241 Tax Payments and Credits: 1, Tax Due (Page 1 Line 19) 2, Credits/Payments A. Spousal Poverty Credit 8, Pnor Payments C, Discount (1 ) -u- Total Credits ( A + 8 + C ) (2) -0- 3, Interest/Penalty if applicable D, Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference, This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) -0- 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) -0- S, Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) -0- A, Enter the interest on the tax due. -0- Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred;..............,........................................................................... 0 b. retain the right to designate who shall use the property transferred or its income; ........................................,... 0 c. retain a reversionary interest; or..........................,.........................,......,............."....................."....."....."....,..... 0 d. receive the promise for life of either payments, benefits or care? .............................."...................................... 0 2. If death occurred after December 12, 1982. did decedent transfer property within one year of death without receiving adequate consideration? ....................,..............................,.................,...,.,.................................. 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 4, Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..........,..............................................................................................,..........,.., 0 Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it IS true, correct and complete, Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge, Morrow Road, Pittsburgh, PA EPRESENTATIVE 15241 DATE f-- ().. ~O Y ADDRESS 415 Fallowfield Road, Suite 301, Camp Hill, PA 17011-4906 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (i)J, For dates of death on or after January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surViving spouse is 0% (72 P.S, 99116 (a) (1.1) (ii)], The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P,S, 99116( 1.2) (72 P.S. 99116(a)( 1 )], The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption, REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Otis A. Hecker SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-2001-00943 Include proceeds of litigatIOn & date proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be dlsclosed.on Sch. F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 Cash in decedent's possession 1,000.00 2 $200 U.S. Savings Bond dated 4/93 3 $50 U.S. Savings Band dated 6/83 148.96 77.70 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of lhe same size) 1,226.66 7 CPA81 NTF 10908 Copyright Forms Software Only, 1997 Nelca, Inc. REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Otis A. Hecker Include unreimbursed medical expenses. ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2001-00943 DESCRIPTION AMOUNT 1 Presbycare NUrsing Specialists -- balance due 2 Cingular Wireless - - balance due 3 AT&T Wireless - - balance due 4 Capital One payrrent on account 5 Capital One balance due 904.40 116.27 306.78 20.00 314.51 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert addilional sheets of the same size) 1r 661. 96 Copyright Forms Software Only, 1997 Nelco, Inc. REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Otis A. Hecker No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Sandra L. Kireta 3578 Ritner Highway Newville, PA 17241 2 Kristie Hecker Stewart 19 Recado Drive Santa Fe, NM 87505 3 Stacie Hecker 54 Victoria Avenue Hiawatha, NJ 07034 FILE NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) surviving spouse Daughter Daughter 21-2001-00943 AMOUNT OR SHARE OF ESTATE 0.00 0.00 0.00 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17. AS APPROPRIATE ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None 7 CPA13 NTF 10913 TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 COPYright Forms Software Only, 1997 Nelco, Inc. (If more space is needed, insert additional sheets of the same size) WHEREAS, on the 12th dated November 22nd 1983 was admitted to probate as the last will of HECKER OTIS A (LA::i'l', YIK::i'l', lVLlLJLJL.t:) a/k/a HECKER OTIS A II late of NEWVILLE BOROUGH CUMBERLAND County, who died on the 28th day of August 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 of ADMINISTRATION C.T.A. to PIERCE RICHARD C who has duly qualified as Administrator (rix) C.T.A. and has agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBER~ COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, of my Office the 12th day Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2001-00943 PA No. 21-01-0934 ESTATE OF HECKER OTIS A (LA::i'l', l< lKt> 'l', IVllLJLJL.t: ) a/k/a HECKER OTIS A II Late of NEWVILLE BOROUGH LU1V1H.t:KLANLJ LUUN'l'Y, Deceased Social Security No. 176-38-7205 day of October 2001 an instrument I have hereunto set my hand and affixed the seal of October 2001. ,,-... _. /"1 'e' 1',..-. 1'n .rl /) I A I;'. \.....1/."': t ~~ 12.J~~v ll: -1..~~'c.-/ I " \{~l ~ \.... //--- / ~:z- j Keglster of v-nlls k0.:.c.-- //-7;1 -/" **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) 21-2001-943 LAST WILL AND TESTMENT OF OTIS A. HECKER I, OTIS A. HECKER, now residing at 207 West Main Street, in the Borough of Shiremanstown, County of Cumberland, and State of Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare the following as and for my Last Will and Testament, hereby revoking any Wills by me at any time heretofore made. ITEM FIRST I direct my Executrix or Executor hereinafter named to pay all my just and legal debts and funeral expenses as soon as conveniently may be done after my decease. ITEM SECOND I give, devise, and bequeath my entire estate, be the same real, personal, mixed, and wheresoever situate unto my two children Kristie Lee and Stacie Lyn Hecker, equally, to be held in trust by my brother Thomas S. Hecker. ITEM THIRD Said Trustee to have the power to retain, hold, manage, sell, dispose of, exchange, invest, reinvest and to collect the income and interest therefrom arising. The Trustee shall maintain the trust for the benefit of all my children for and during their natural lives until the youngest of my then-living children reaches the age of 22 years, when said trust fund (principal and accumulated interest) shall be distributed equally among all my children, as set forth aforesaid, predeceases me, then in that event, their respective share of my residue shall go to their Trustee. ITEM FOURTH I nominate, constitute and appoint THOMAS HECKER, my brother, Phillips, Maine, to be the guardian of my minor children. ITEM FIFTH I nominate, constitute and appoint my brother, THOMAS S. HECKER, of R. D. #2, Phillips, Maine, to be the Executor and Trustee of my Estate. ITEM SIXTH I direct that my personal representatives, trustees, and guardians, as well as their substitutes or successors, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal of this my Last Will and Testament, typewritten on two (2) sheets of paper at Camp Hill, Pennsylvania this ~ day of tJOlJ2~6~ , 1983. ~ ATTESTATION CLAUSE Signed, sealed, published and declared by the above named Testator, as and for his Last Will and Testament, in our presence, who at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. //2/ r;<--Y/}~7 Witness } ~. ~r 'wa/ Wi(JSS ~;() -'I 130)/ St:'9' t-) J rW S PJ7 Address / p . 5;;':2 J ~_ Address ~ P.-:../7D~~ - 2 and Last - ~ Register of Wills of Cumberland County, Pennsylvania & INVENTORY Estate of Otis A. Hecker also known as '1f3 No. 200 1-00Q8'Zl:' Date of Death AUQust 28, 2001 , Deceased Social Security No. 176-38-7205 Richard C. Pierce Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent. that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe verify that the statements made in this Inventory are true and correct. INVe understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Wayne M. Pecht Personal Representative: /Z;,d/~ L, ~~ , I.D. No.: 38904 Address: Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, PA 17011-4906 Dated S-) 2?J/.:20 C/2 / / Telephone: 717-612-5802 Description Value See Attached ~ -...1 (Attach Additional Sheets if necessary) Total $41,845.93 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative. include the value of each item, but such figures should not be extended into the total of the Inventory. Form AW-7 (Dauphin County - Rev. 9/92) , Estate of Otis A. Hecker Date of Death: August 28, 2001 2001-00934 1. 49 shs Coventry Health Care, Inc. $1,184.82 2. 300 shs Walt Disney Co., common 7,842.00 3. 5 shs Port Del-Mar-Va, Inc. 0.00 4. Members 1 st Federal Credit Union Savings Account #36745-00 325.00 5. Interest accrued to date of death on Members 1 st Federal Credit Union Savings Account #36745-00 0.27 6. Members 1 st Federal Credit Union Investment Savings Account #36745-05 91.16 7. Interest accrued to date of death on Members 1 st Federal Credit Union Investment Savings Account #36745-05 8.52 8. Members 1 st Federal Credit Union Checking Account #36745-11 114.46 9. Interest accrued to date of death on Members 1 st Federal Credit Union Checking Account #36745-11 6.57 10. Members 1 st Federal Credit Union Savings Account #113767-00 4,773.20 11. Interest accrued to date of death on Members 1 st Federal Credit Union Savings Account #113767-00 8.29 12. Members 1 st Federal Credit Union Checking Account #113767-11 68.55 13. Members 1 st Federal Credit Union Investment Savings Account #191322-05 0.06 14. Final paycheck due decedent from Highmark, Inc. 1,421.76 15. $100 U.S. Savings Bond Series EE 74.48 16. Uncashed checks in decedent's possession as of date of death: Stacie Hecker ($276.29); Highmark ($120.00) 396.29 17. Cash in decedent's possession as of date of death 198.18 18. Note Receivable from Christine Kireta 4,253.00 19. $75 U.S. Savings Bond Series EE 79.32 20. 1999 Isuzu Rodeo 16,500.00 21. 1995 Mercury Grand Marquis 4,500.00 "", J C r." ", ~ I I I \' ~ \ ; V ,.. \ \\ ':'r \ \ (I ).~ II! hl, ~r;,!~, r I, I \ .~. )~,\ t \ l , j. \;,;\\ \' .1 ":1'\ /)>77~~ (,ii/: ,,_ ; i "--, , " I')' ~, ~: ,f ./ ," \," " '-'n ==',~ -. 0- --: ITl -- 0- ~ Ul cO - ..., ITl cO II'W) cO ~ = .-"I I ~ = Cl Cl Cl Cl ~ ITl Ul - =-- .-"I Cl Cl Cl I"'- -'0 <(,.- :CWIO <( to a: ::) Ol (J)~ ~ ci::: z <( 0 wo~ ..JlI.<( ..J 0 0- <(J. WJ OU:::! 031: 000- S :1 ~ <(< u..0 (t1O W,.- u...r W W ~ d) ~ <+-< ~g. 0 9 r:n~ rJl d) 0 rJl :::: 0 rJl t- .... U .... S? ~ .- ~ "0 0 -< d) <+-< g "€ ~ 0 p... I-< "C ~ ~ U d) d) 0 - >> .~ -S u rJl '... ~ ~ ~ d) .- ~ ~ ~O::U 0 u ',\! Ll r'\\ .-:: .- -- .- -- .- -- ..- - ~ ..- ..- - ,:--1 1:1'1 c':, ft:' :1'l' c') 'f'" .:::J r" .,..J ( \ 1\ .. -'_._~,-- HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY. .JR. .JOHN H. ENOS ill GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE .JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS CRAIG A. LONG YEAR DONALD M. LEWIS ill BRIDGET M. WHITLEY .JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH .J. GOLDSTEIN BARBARA A. GALL STEPHANIE KLEINFELTE:R KEEFER WOOD ALLEN & RAHAL, 415 F ALLOWFIELD ROAD, SUITE 301 CAMP HILL, PA 17011-4906 L L P ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY PHONE 717-612-5800 FAX 717-612-5805 HARRISBURG OFFICE: 210 WALNUT STREET HARRISBURG. PA 17101 EIN No. 23-0716135 www.keeferwood.com PHONE 717-255-8000 June 26, 2002 717-612-5802 wpecht@keeferwood.com VIA CERTIFIED MAIL Mary C. Lewis Register of Wills of Cumberland County One Courthouse Square Carlisle, P A 17013 .,........, ....". ~~~ c- C~ \'....; Re: Estate of Otis A. Hecker, deceased File No: 200l-009-3'z+ 99"3 Date of Death: August 28, 2001 Social Security No: 176-38-7205 Dear Mary: Enclosed are two checks totaling $6,818.63 representing the balance of the inheritance tax due for the above-referenced estate. Please forward to me your receipt for the payment of this tax. If you have any questions, please call me. WMP:cjr Enclosures Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By LJ~rL ~I~ Waybb M. Pecht U cc: Richard C. Pierce, Administrator c.t.a. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 1712B-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT PECHT WAYNE M ESQUIRE C/O KEEFER WOOD ALLEN RAHAL 415 FALLOWFIELD RD CAMP HILL, PA 17011-4906 __nun fold ESTATE INFORMATION: SSN: 176-38-7205 FILE NUMBER: 2101-0943 DECEDENT NAME: HECKER OTIS A DATE OF PAYMENT: 06/27/2002 POSTMARK DATE: 06/26/2002 COUNTY: CUMBERLAND DATE OF DEATH: 08/28/2001 NO. CD 001342 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3,409.32 I I I I I I I I TOTAL AMOUNT PAID: $3,409.32 REMARKS: C/O STACIE L HECKER CHECK# 1007 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG. PA 1712B-0601 REV-1162 EX! 11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT PECHT WAYNE M ESQUIRE C/O KEEFER WOOD ALLEN RAHAL 415 FALLOWFIELD RD CAMP HILL, PA 17011-4906 ____nn fold ESTATE INFORMATION: SSN: 176-38-7205 FILE NUMBER: 2101-0943 DECEDENT NAME: HECKER OTIS A DA TE OF PAYMENT: 06/27/2002 POSTMARK DATE: 06/26/2002 COUNTY: CUMBERLAND DATE OF DEATH: 08/28/2001 NO. CD 001341 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3A09.31 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: C/O KRISTIE H STEWART CHECK# 1005 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $3A09.31 MARY C. LEWIS REGISTER OF WILLS 1'7-/.3 -/ 9 \ BUREAU OF INDIVIDUAL TAXES ~ INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX WAYNE M PECHT ESQ KEEFER HAL 415 FALLOWFIELD RD 30~ CAMP HILL PA lr~11 .\ U . i ... DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-22-2002 HECKER 08-28-2001 21 01-0943 CUMBERLAND 101 '* REY-1547 EX AFP IDI-D2l OTIS A Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=iS'4-j-E3CAFP--(iff':o'2Y-NOYicE--OF-YNHEififANCE-YA'X-'APPR'AisEMENT~--AL.rOWANCE-OR-------------- - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HECKER OTIS A FILE NO. 21 01-0943 ACN 101 DATE 07-22-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Depllsits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Asse.ts (1) (2) (3) (4) (5) (6) (7) .00 9,026.82 .00 .00 32,819.11 .00 151.525.18 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value lof Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value 'of Estate Subject to Tax (9) UO) 12,145.17 24.385.10 (11) (12) (13) (14) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 193,371.11 36.530 27 156,840.84 .00 156,840.84 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ abb 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: 2,657.83 X 00 = .00 154,183.01 X 045 = 6,938.24 .00 X 12 = .00 .00 X 15 = .00 (9)= 6,938.24 .. ..~, "~~~6' . l+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-28-2002 CDOO1229 .00 119.61 INTEREST IS CHARGED THROUGH 08-06-2002 TOTAL TAX CREDIT 119.61 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 6,818.63 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 78.28 TOTAL DUE 6,896.91 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates Df decedents dying Dn Dr befDre December 12, 1982 -- if any future interest in the estate is transferred in possession or enjDyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate fDr life or for years, the CommDnwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements Df Section 2140 of the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion Df this Notice and submit with YDUr payment tD the Register of Wills printed on the reverse side. --Make check Dr money order payable to: REGISTER OF MILLS. AGENT REFUND (CR): A refund of a tax credit, which was not requested Dn the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, Dr by calling the special 24-hDur answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allowance, or disallDwance Df deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days Df receipt Df this Notice by: --written prDtest to the PA Oepartment of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election tD have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered Dn this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 Df the booklet "Instructions fDr Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is cDmputed on the total of the tax and interest assessed, and nDt paid before January 18, 1996, the first day after the end Df the tax amnesty periDd. This non-participation penalty is appealable in the same manner and in the the same time periDd as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) mDnths and one (1) day from the date of death, to the date of payment. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 97- .000247 1983 16% .000438 1993-1994 77- .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 77- .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 -- Interest is calculated as follDws: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculatiDn to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. , , \.. /7-/ 8~ /-S BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-02-2002 HECKER 08-28-2001 21 01-0943 CUMBERLAND 101 u WAYNE M PECHT ESQ KEEFER ETAL 415 FALLOWFIELD RD 30 CAMP HILL PA t7~11 Allount Rellitted *' REV-IS95 EX AFP [12-00) OTIS A MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure p,'oper 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=is'9-j-Ex-AFP-fl"2:ooY-----jii-lifHERYfANc-E-TA-i-RECoRif-AD:mSTHENT--i.------------------------ - - --- ESTATE OF HECKER OTIS A FILE NO. 21 01-0943 DATE 08-02-2002 9113 Trusts (Schedule J) ADJUSTMENT BASED ON: VALUE OF ESTATE: ADMINISTRATIVE CORRECTION 1. Real Estate Uichedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held ~>tock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Depl)sits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assetls DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adllinistrative Costs/ Miscellaneous Expenses (Schedule H) Debts/Mortgage Liabilities/Liens (Schedule I) Total Deductions Net Value ,)f Tax Return Charitable/Governllental Bequests; Non-elected Net Value ,)f Estate Subject to Tax 10. 11. 12. 13. 14. TAX: 15. Allount of 16. Allount of 17. Allount of 18. Allount of 19. Principal TAX CREDITS: Line Line Line Line 14 at Spousal rate 14 taxable at Lineal/Class A rate 14 at Sibling rate 14 taxable at Collateral/Class B rate Tax Due (9) (10) (15) (16) (17) (18) ACN 101 (1) (2) (3) (4) (5) (6) (7) .00 9,026.82 .00 .00 32,819.11 .00 151, 525.18 (8) 12,145.17 24,385.10 (11) (12) (13) (14) 2.657 .83 X 00 = 154.183.01X 045= .OOX 12 = .OOX 15 = (19) 193,371.11 36.530.27 156,840.84 .00 156.840.84 .00 6.938.24 .00 .00 6.938.24 Kt:l;t:.L1' I (+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-28-2002 CDOO1229 .00 119.61 06-26-2002 CDOO1341 .00 3,409.31 06-26-2002 CDOO1342 .00 3,409.32 ANCE OF UNPAID INTEREST/PENALTY AS OF 06-27-2002 TOTAL TAX CREDIT 6 938.24 BALANCE OF TAX DUE .00 INTEREST AND PEN. 32.43 TOTAL DUE 32.43 BAL . IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the 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 I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate DailY Interest Factor Year Interest Rate Daily Interest Factor 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 follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ! 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 REVIEWED BY ITEM SCHEDULE NO. HECKER, OTIS A Bryan Rondon EXPLANATION OF CHANGES Receipts CD001341 and CD001342 applied to the estate. ROW FILE NUMBER ACN 2101-0943 101 Paqe 1 . :.. . BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT WAYNE M PECHT ESQ KEEFER HAL 415 FALLOWFIELD RD 30 CAMP HILL PA 11011 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-02-2002 HECKER 08-28-2001 21 01-0943 CUMBERLAND 101 '* L REV-1595 EX AFP <12-00) OTIS A ESTATE OF HECKER OTIS A FILE NO. 21 01-0943 ACN 101 Allount Rellitted 3J.4~ U) (2) (3) (4) (5) (6) (7) .00 9,026.82 .00 .00 32,819.11 .00 151,525.18 (8) 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 P.ECOR~S .. REV =iS93-E3f-AFP--fi'2-:ooY-----.-.-iifHERITANC-€-i'A-i-RECORif-AD:,-usi'i.f€Ni'-..-------------------------- --- 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Asset:s DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expen:ses/Adllinistrative Costs/ Miscellaneous Expenses (Schedule H) Debts/Mortgagel Liabilities/Liens (Schedule n Total Deduc:tions Net Value I)f Tax Return Chari table"Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value I)f Estate Subject to Tax I"AYMENI (+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-28-2002 CDOO1229 .00 119.61 06-26-2002 CDOO1341 .00 3,409.31 06-26-2002 CDOO1342 .00 3,409.32 ANCE OF UNPAID INTEREST/PENALTY AS OF 06-27-2002 TOTAL TAX CREDIT 6,938.24 BALANCE OF TAX DUE .00 INTEREST AND PEN. 32.43 TOTAL DUE 32.43 ADJUSTMENT BASED ON: VALUE OF ESTATE: ADMINISTRATIVE CORRECTION 10. 11. 12. 13. 14. TAX: 15. Allount of 16. Allount of 17. Allount of 18. Allount of 19. Principal TAX CREDITS: Lintl 14 at Spousal rate LinEI 14 taxable at Lineal/Class A rate Lintl 14 at Sibling rate LinEI 14 taxable at Collateral/Class B rate Tax Due BAL · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (9) UO) 12,145.17 24,385.10 DATE 08-02-2002 (11) (2) (3) (4) (5) (6) (7) (8) 2.657.83X 00 154.183.01x 045= .00x 12 = .00x 15 = (19) 193.371.11 36,530.27 156.840.84 .00 156.840.84 .00 6.938.24 .00 .00 6.938.24 IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS. AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (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 assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. , .- -. .- " REV-1470 EX (8-88) ~ '* INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG PA 171:!8-0601 DECEDENTS NAME FILE NUMBER HECKER, OTIS A 2101-0943 REVIEWED BY ACN Bryan Rondon 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Receipts CD001341 and CD001342 applied to the estate. c' ~... - ORIGINAL Paqe 1 HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY, ,JR. ..JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE ..JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS CRAIG A. LONG YEAR DONALD M. LEWIS III BRIDGET M. WHITLEY ..JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH ..J. GOLDSTEIN BARBARA A. GALL STEPHANIE KLEINFELTER KEEFER WOOD ALLEN & RAHAL, 415 F ALLOWFIELD ROAD, SUITE 301 CAMP HILL. PA 17011-4906 L L P ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY PHONE 717-612-5800 FAX 717-612-5805 HARRISBURG OFFICE: 210 WALNUT STREET HARRISBURG, PA 17101 EIN No. 23-0716135 www.keeferwood.com PHONE 717-255-8000 August 15,2002 717-612-5802 wpecht@keeferwood.com Register of Wi Us of Cumberland County One Courthouse Square Carlisle, P A 17013 Re: Estate of Otis A. Hecker, deceased File No: 2001-00934 Date of Death: August 28,2001 Social Security No: 176-38-7205 Dear Madam: Enclosed is an estate check in the amount of$32.43, representing payment of interest in accordance with the Commonwealth's Inheritance Tax Record Adjustment, which is enclosed. Please issue your receipt for this interest payment. WMP:cjr Enclosure Very truly yours, KEEFE~'- \VOO ALLEN & RAHAL, LLP By ?fAM yne M. :rIecht cc: Richard C. Pierce, Administrator c.t.a. a. ...J ...J ...J~ ,... 19 < ~ CD cr - 0 .:J0l ..x (f) ., "{J O' ,... 20<0 UJ "- ...J CI: ,... <S~ lU . Ofj 0>- OOI :::::. -J a. ;::. -J ~ (f6 trlt) If"" UJ '<t ~ / /: Vi'.jf1 I~) ,.J ;) "'<j ,,; :".J ,q 3l ,~ b r:::: :::J (3 "0 r:::: ..:!1 t ~ s 8 e (,.., ct1 o & CI) ~ (V") !StJJo 2= ~ r--. (,.., 0 ....., otJ'< t :::J 0... t; (3 fJ)~ . S1J fJ) ,7;; fJ) r:::: -e ~ 0 ct1 U '" o '" (II (i) (i) +' ,v) *' o r- .. '~ ., () 1 i. I. .....!j - - - ...:: ...:: ...:: - ...:: ...:: :::E - - - - - - - - - - ::::: 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 PECHT WAYNE M ESQUIRE C/O KEEFER WOOD ALLEN RAHAL 415 FALLOWFIELD RD CAMP HILL, PA ~17011-4906 _____n_ fold ESTATE INFORMATION: SSN: 176-38-7205 FILE NUMBER: 2101-0943 DECEDENT NAME: HECKER OTIS A DATE OF PAYMENT: 08/16/2002 POSTMARK DATE: 08/1 5/2002 COUNTY: CUMBERLAND DATE OF DEATH: 08/28/2001 NO. CD 001532 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $32.43 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: RICHARD C PIERCE C/O WAYNE M PECHT ESQUIRE CHECK# 0116 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $32.43 MARY C. LEWIS REGISTER OF WILLS 1",/-/..9- /~ \.. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT * REY-1607 EX AFP [0l-02J WAYNE M PECHT ESQ KEEFER HAL 415 FALLOWFIELD RD 30 CAMP HILL PA 17bll 'j; , DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-12-2002 HECKER 08-28-2001 21 01-0943 CUMBERLAND 101 OTIS A , i Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure p"oper 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 :i60-j-EX--AFP--(oy:02T------...--iNi.-ERi'~fANCE--fAX-STA-fEME-N"f-o-F'-Accouiff--.-i.--------------- - ----- ESTATE OF HECKER OTIS A FILE NO.21 01-0943 ACN 101 DATE 08-12-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-01-2002 P R I N C I PAL TAX DUE:: ..............m..mm......mm...................m..m...m.........mmm.....................................m....m.....mmm...................m...............................m...m.m.... 6,938.24 PAYMENTS (TAX CREDITS): BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-28-2002 CDOO1229 .00 119.61 06-26-2002 CDOO1341 .00 3,409.31 06-26-2002 CDOO1342 .00 3,409.32 ANCE OF UNPAID INTEREST/PENALTY AS OF 06-27-2002 TOTAL TAX CREDIT 6,938.24 BALANCE OF TAX DUE .00 INTEREST AND PEN. 32.43 If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 32.43 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "'CREDIT"' (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLV TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (7l?) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTV: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .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 assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. /';-/3-eJ ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1U7 EX AFP (01-021 i DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 09-03-2002 HECKER 08-28-2001 21 01-0943 CUMBERLAND 101 OTIS A WAYNE M PECHT ESQ KEEFER ETAL 415 FALLOWFIELD RD 30 CAMP HILL PA 17011 Anount Renitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure p,'oper credit to your account, submit the upper portion of this forn with your tax paynent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i&ifj-EX-AFP-foY:02Y------...--fNHERiYANC'E-fAX-STA-fEME-tif-o-F-Accou'Nf--.-..---------------- -- - -- ESTATE OF HECKER OTIS A FILE NO.21 01-0943 ACN 101 DATE 09-03-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-01-2002 P R I NC I PAL TAX DU E :: ........................................................................................................................................................................................................................ 6,938.24 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-28-2002 CDOO1229 .00 119.61 06-26-2002 CDOO1341 .00 3,409.31 06-26-2002 CDOO1342 .00 3,409.32 08-15-2002 CDOO1532 32.43- 32.43 TOTAL TAX CREDIT 6,938.24 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT lIake check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or lIoney 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 Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar lIonths after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax allnesty 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate DailY Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .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 becolles delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. y-/$-~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX WAYNE M PECHT ESQ KEEFER ETAL 415 FALLOWFIELD RD 30 CAMP HILL PA 17011 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-04-2002 HECKER 08-28-2001 21 01-0943 CUMBERLAND 101 '* REY-1547 EX AFP '01-02> OTIS A Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =iS4j-EX--AFP-foY:02Y-NOYicE--OF-YNHEififAi.fCE-TAX-APPRA-isEMENT~--ALrOWAi'-CE-1fR----------- - ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HECKER OTIS A FILE NO. 21 01-0943 ACN 101 DATE 11-04-2002 TAX RETURN WAS: [X) ACCEPTED AS FILED ) CHANGED NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Liml 14 at Sibling rate (17J 18. Amount of Linlll 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: 2,222.53 X 00 = .00 154,183.01 X 045 = 6,938.24 .00 X 12 = .00 .00 X 15 = .00 (19)= 6,938.24 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Real Estate [::ochedule A) (1) 2. Stocks and Bonds [Schedule B) (2) 3. Closely Held stock/Partnership Interest [Schedule C) (3) 4. Mortgages/NottlS Receivable [Schedule D) (4) 5. Cash/Bank Dep':Jsits/Misc. Personal Property [Schedule E) (5) 6. Jointly Owned Property [Schedule F) (6) 7. Transfers [Schedule G) (7) 8. Total Asse.ts NO. 01 .00 .00 .00 .00 1,226.66 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expen:ses/Adm. Costs/Misc. Expenses [Schedule H) 10. Debts/Mortgage Liabilities/Liens [Schedule I) 11. Total Dedu,dions 12. Net Value ':Jf Tax Return 13. CharitablelGovernmental Bequests; Non-elected 9113 Trusts [Schedule J) 14. Net Value ':Jf Estate Subject to Tax .00 (9) (10) 1. 661. 96 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 1,226.66 (11) (12) (13) (14) 1.661 96 435.30- .00 156,405.54 r",ncnl ..~-~.. . II l + J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID [-) 05-28-2002 CDOO1229 .00 119.61 06-26-2002 CDOO1341 .00 3,409.31 06-26-2002 CDOO1342 .00 3,409.32 08-15-2002 CDOO1532 32.43- 32.43 TOTAL TAX CREDIT 6,938.24 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. [ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" [CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS> AGENT REFUND (CR ) : A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-lSOl) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (S%) discount of the tax paid is allowed. PENALTY: The lS% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January I, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January I, 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 Vear Interest Rate Daily Interest Factor 1982 20% .000S48 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .0003S6 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .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 (IS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. , " f ' STATUS REPORT UNDER RULE 6.12 Name of Decedent: Otis A. Hecker Date of Death: 08/28/01 Will No.: 2001-00943 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 No ill 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 12/31/03 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 0 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 0 No 0 \..() c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed wi the Clerk of t Orp ans' Court and may be attached to thisr 0 Date: ttl/ 11/03 ~:- ,j =~ :-"'::::J Wayne M. Pecht, RR~lirp Name Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill. PA 17011-4906 Address fY"'j 5=' 717-612-5802 Telephone No. Capacity: 0 Personal Representative !!] Counsel for personal representative ~v ~ G II IN THE MATTER OF THE ESTATE OF OTIS A. HECKER, DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2001-00943 ESTATE SETTLEMENT AGREEMENT THIS AGREEMENT, made this I?..fi.... dayof ~J~ 2003, WITNESSETH: THE CIRCUMSTANCES leading up to the execution of this Agreement are as follows: 1. Otis A. Hecker (the "Decedent"), a married man, died testate on August 28,2001, and Richard C. Pierce duly qualified with the Register of Wills of Cumberland County, Pennsylvania, as Administrator C.T.A. (the "Administrator") of his probate Estate (the "Estate"). 2. The Will provides as follows: ITEM SECOND: I give, devise, and bequeath my entire estate, be the same real, personal, mixed, and wheresoever situate unto my two children Kristie Lee and Stacie Lyn Hecker, equally, to be held in trust by my brother Thomas S. Hecker. 3. The Decedent executed this Will on November 22, 1983. On August 26, 2000, decedent married Sandra Lee Kireta and in accordance with 20 Pa.C.S.A. ~2507, the Will is modified to give Sandra Lee Kireta the share of the estate to which she would have been entitled had the testator died intestate. However, the decedent and Sandra Lee Kireta executed a Prenuptial Agreement dated August 25, 2000, in which they waived their right to the property of the other upon death, divorce, separation or annulment. 4. Sandra Lee Kireta, Kristie Lee Hecker Stewart, and Stacie Lyn Hecker (the "Beneficiaries") desire the Administrator C.T.A. to settle the Estate informally in order to avoid the expense and delay involved with the formal adjudication of a First and Final Account by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania (the "Court"). 5. The Beneficiaries desire to forever settle and compromise any and all claims and rights which they may possess, now or hereafter, in the Estate and to confirm their acceptance of the Informal Account (the "Account") and the Schedule of Distribution (the "Schedule") which are attached hereto as Exhibits "A" and "B", respectively, and incorporated herein by this reference. Tht:: Beneficiaries desire that the terms of the Schedule be in full satisfaction of their rights in the Estate. 6. The Beneficiaries wish to release the Administrator C.T.A. and to indemnify him against any and all claims that may be asserted against the Estate or the Executor after the date hereof. 7. The Administrator C.T.A. is willing to settle the Estate informally in consider ation of the indemnifications hereinafter provided by the Beneficiaries. NOW, THEREFORE, in consideration of the foregoing and intending to be legally bound, jointly and severally, the Beneficiaries, for themselves, their heirs, personal representa- tives, successors and assigns: 1. Represent and warrant that they have read and understand this Agreement and confirm that the facts set forth above are true and correct, to the best of their knowledge, information, and belief. -2- 2. Acknowledge receipt of a copy of the Account and a copy of the Schedule. 3. Declare that they have had the opportunity to review the Account and based upon an examination (or on their decision not to make such an examination), they are satisfied that they have sufficient information to make an informed waiver of their right to a formal accounting with the Court, and do hereby waive the filing and auditing of the same. 4. Accept the Account, examined or not, as if the same had been duly filed with and audited, adjudicated, and confirmed absolutely by the Court. 5. Acknowledge that the distributive share or amount received shall be in full satisfaction of their respective entitlements under the Will, and ac- knowledge that they have each received their respective shares. 6. Release, remise, quitclaim and forever discharge the Administrator C.T.A., his heirs, personal representatives, successors and assigns, from and against all claims that they, as residuary legatees and heirs had, now have, or may in the future have, in connection with the Estate. 7. Agree to refund on demand, all or any part of any aforesaid distribution, which has been determined by the Administrator C.T.A., or by the Court, or by any court of competent jurisdiction to have been improperly made. 8. Agree to indemnify and hold harmless the Administrator C.T.A., his heirs, personal representatives, successors and assigns, from and against any and all claims, loss, liability or damage (whether or not related to the negli- -3- gence of the Administrator C.T.A.) that may hereafter be asserted against the Estate or against the Administrator C.T.A.. 9. Consent to the Court exercising personal jurisdiction over them in any suit or action arising out of the enforcement of this Agreement. IN WITNESS WHEREOF, and intending to be legally bound, the Beneficiaries have placed their hands and seals on the attached Consents to this Estate Settlement Agreement. -4- CONSENT TO ESTATE SETTLEMENT AGREEMENT I, SANDRA LEE KIRETA, hereby consent to and join in the Estate Settlement Agree- ment relating to the Estate of Otis A. Hecker, deceased, a copy of which Estate Settlement Agree- ment has been provided to me. ~~~ L t!u:~ SANDRA LEE KIRET A COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF On this, the .y~ day of ot/f 2003, before me, the undersigned officer, personally appeared SANDRA LEE KIRETA, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. /l;4~ Nif'Y Public NotaI1aJ SeaJ Jo A. NaccaIato Notary Pttic Silver Springs Twp., ClIllberIand 0:uIly My CommIssion ExpIres Oct. 24, 2006 Member. Pennsylvania Association OfNolades -5- CONSENT TO ESTATE SETTLEMENT AGREEMENT I, KRISTIE LEE HECKER STEWART, hereby consent to and join in the Estate Settle- ment Agreement relating to the Estate of Otis A. Hecker, deceased, a copy of which Estate Settlement Agreement has been provided to each of me. ~ ~JJu,~)-Is;t-~ KRISTIE LEE HECKER STEWART STATE OF MICHIGAN SS. COuNTY OF On this, the !!!t!!:day of ~\lz003, before me, the undersigned officer, personally appeared KRISTIE LEE HECKER STEWART, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacity and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. ANGELA R. JEFFREY NOTARY PUBliC Bran."!) COI'''t'{ "11 ' "'. ...II" \ jl.'. My Commission Expires June 2' J:n('~r , LuvO -6- CONSENT TO EST ATE SETTLEMENT AGREEMENT I, STACIE L YN HECKER, hereby consent to and join in the Estate Settlement Agree- ment relating to the Estate of Otis A. Hecker, deceased, a copy of which Estate Settlement Agree.. ment has been provided to each of me. lcd/ ,', L .l~t:.". --fL."- . "STACIE TIYN HECKER STATE OF NEW JERSEY COUNTY OF fill (;'LiL'-~ SS. .'/~l~ (' , · On this, the i...t1 - day oC \~f-f: 2003, before me, the undersigned officer, personally appeared STACIE L YN HECKER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same in the capacity and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. ('--}'-J' /' ~ .. '/(OA.LL Cf3-dk...: 'i./!!ztJAL' '----.:J Notary Public ~~~ ~ OFFICIAL SEAL ~ ~ MARIE ANGE WAHLSTROM ~ ~ Notary Public. New Jersey ~ ~ My Commission Expires ~ ~ March 10, 2004 ~~^~~^^^^^^^~~~^~~~~~ -7- Exhibit "A" Accounting for the Estate of Otis A. Hecker, Deceased Receipts of Principal Assets Listed in Inventory (Valued as of Date of Death) 49 shs Coventry Health Care, Inc. 300 shs Walt Disney Co., common 5 shs Port Del-Mar-Va, Inc. Members 1 st Federal Credit Union Savings Account #36745-00 Interest accrued to date of death on Members 1 st Federal Credit Union Savings Account #36745-00 Members 1 st Federal Credit Union Investment Savings Account #36745-05 Interest accrued to date of death on Members 1 st Federal Credit Union Investment Savings Account #36745-05 Members 1 st Federal Credit Union Checking Account #36745-11 Interest accrued to date of death on Members 1 st Federal Credit Union Checking Account #36745-11 Members 1 st Federal Credit Union Savings Account #113767-00 Interest accrued to date of death on Members 1 st Federal Credit Union Savings Account #113767-00 Members 1 st Federal Credit Union Checking Account #113767-11 Members 1 st F{:deral Credit Union Investment Savings Account #191322-05 Final paycheck due decedent from Highmark, Inc. $100 U.S. Savings Bond Series EE Uncashed checks in decedent's possession as of date of death: Stacie Hecker ($276.29); Highmark ($120.00) Cash in decedent's possession as of date of death Note Receivable from Christine Kireta $75 U.S. Savings Bond Series EE 1999 Isuzu Rodeo -1- $1,184.82 7,842.00 0.00 325.00 0.27 91.16 8.52 114.46 6.57 4,773.20 8.29 68.55 0.06 1,421.76 74.48 396.29 198.18 4,253.00 79.32 16,500.00 1995 Mercury Grand Marquis Total Inventory Receipts Subsequent to Inventory (Value When Received) Cash balance in Merrill Lynch CMA Account as of date of death Additional cash in decedent's possession as of date of death $200 U.S. Savings Bond, Series EE $50 U.S. Savings Bonds, Series EE Total Receipts Subsequent to Inventory Total Receipts of Principal 4,500.00 $41,845.93 $ 0.83 1,000.00 148.96 77.70 $ 1.227.49 $43.073.42 -2- Conversions Into Cash Gain Loss 1995 Mercury Grand Marquis Inventoried 4,500.00 02/02/02 Sold 4.200.00 300.00 49 shs Coventry Health Care. Inc. Inventoried 1,184.82 05/10/02 Sold 1 .496.36 311.54 300 shs Walt Disney Co.. common Inventoried 7,842.00 05/10/02 Sold 6.865.80 976.20 Totals 311.54 1.276.20 Net Loss On Conversion 964.66 Disbursements of Principal Debts of Decedent 11/28/01 Cingular Wireless - balance due $ 116.27 11/28/01 AT&T Wireless - balance due 306.78 11/28/01 Capital One - payment on account 20.00 01/15/02 Capital One - balance due 314.51 02/04/02 American Express - balance due 3,437.21 03/25/02 Center for E.M. - balance due for air transport 1,389.00 07/31/02 Presbycare Nursing - balance due 904.40 Members 1 sl Federal Credit Union Checking Account #36745-11 Fees Check #3267 50.00 146.40 -3- Check #3265 401.80 Members 1 st Federal Credit Union Payments on loan 1,613.84 Waypoint Bank - payment on loan 508.02 Merrill Lynch - annual charge on CMA Account 100.00 $9,308.23 Funeral Expenses Sandra L. Kireta - reimbursement for funeral expense and flowers $1,779.02 Administration Expenses Sandra L. Kireta - reimbursement for probate costs 108.00 05120/02 Register of Wills of Cumberland County - filing fees 28.00 06/05/02 Register of Wills of Cumberland County - additional probate fee 30.00 06/05/02 Sandra Lee Kireta - payment of family exemption 3,500.00 08/03/02 Register of Wills - filing fee 10.00 Richard C. Pierce XXXXX reserve for personal representative fee 2,200.00 XXXXX reserve for reimbursement for expenses incurred during estate administration 614.12 Keefer Wood Allen & Rahal, LLP -- 11/26/02 Reimbursement for legal advertising and miscellaneous costs 341.58 XXXXX Reserve for closing costs 250.00 7,081.70 -4- Federal and State Taxes OS/20/02 Register of Wills, Agent - inheritance tax due 119.61 08/1 0/02 Register of Wills, Agent - addtl. inheritance tax due 32.43 Attorneys Fees 11/26/02 Keefer Wood Allen & Rahal, LLP - Attorney fees 2,977.00 xxxxx Reserve for attorney fees 523.00 Total Disbursements Principal Distributions to Beneficiaries To: Stacie Hecker 1999 Isuzu Rodeo in exchange for payment of Members 1 sl loan To: Sandra Kireta Cash distribution - transfer from direct deposit of decedent's last paycheck to joint checking account Total Principal Distributions to Beneficiaries Principal Capital Chanees 49 shs Coventry Health Care. Inc. Inventoried 05/10/02 Sold 300 shs Walt Disney Co.. common Inventoried 05/1 0/02 Sold -5- 152.04 3.500.00 $16,500.00 500.00 $21.820.99 $17.000.00 $1,184.82 0.184.82) -0- $7,842.00 (7.842.00) -0- 5 shs Port Del-Mar-Va. Inc. Inventoried 08/07/02 Distributed 0.00 0.00 -0- Members 1 st Federal Credit Union Savings Account #36745-00 Inventoried Interest accrued to date of death Transfer to #36745-11 325.00 0.27 325.27 (81.94) 243.33 77.36 320.69 150.00 470.69 (470.69) -0- Transfer from #36745-05 Payroll Allocation Transfer to loan Members 1 st Federal Credit Union Investment Savings Account #36745-05 Inventoried Interest accrued to date of death Transft~r to loan 91.16 8.52 99.68 (22.58) 77.10 (77.10) -0- Transfer to #36745-00 Members 1 st Federal Credit Union Checking Account #36745-11 Inventoried Interest accrued to date of death Withdrawal 114.46 6.57 121.03 (50.00) 71.03 1.000.00 1,071.03 (146.40) 924.63 81.94 1,006.57 (508.02) 498.55 (464.00) 34.55 571.76 606.31 Deposit Withdrawal Transfer from #36745-00 Transfer to Waypoint Bank Transfer to loan Payroll allocation from #36745-00 -6- Transfer to loan (401.80) 204.51 (204.51 ) -0- Withdrawal Members 1 sl Federal Credit Union Savings Account #113767-00 Inventoried Interest accrued to date of death Transfer to loan 4,773.20 8.29 4,781.49 200.00 4,981.49 68.55 5,050.04 (221.04) 4,829.00 (231.02) 4,597.98 (4.597.98) -0- Payroll allocation from #36745-00 Transfer from #113767-11 Transft~r to loan Withdrawal Members 1 sl Federal Credit Union Checking Account #113767-11 Inventoried Transfer to #113767-00 68.55 (68.55) -0- Members 1 sl Federal Credit Union Investment Savings Account #191322-05 Inventoried Transfer to #191322 0.06 (0.06) -0- $100 U.S. Savings Bond Series EE Inventoried 02/12/02 Redeemed 74.48 74.48 -0- $75 U.S. Savings Bond Series EE Inventoried 02/12/02 Redeemed 79.32 79.32 -0- $200 U.S. Savings Bond. Series EE Inventoried 07/23/02 Redeemed $148.96 148.96 -0- -7- $50 U.S. Savings Bonds. Series EE Inventoried 07/23/02 Redeemed $77.70 77.70 -0- Note Receivable from Christine Kireta Inventoried 09/22/01 Payment received 10/13/01 Payment received $4,253.00 (150.00) $4,103.00 050.00) $3,953.00 (150.00) $3,803.00 050.00) $3,653.00 (1.765.98) $1,887.02 11/22/01 Payment received 12/22/01 Payment received 03/26/02 Payment received Payment received in lieu of reimbursement to S. Kireta for funeral expenses ($1,779.02) and probate costs ($108) (1.887.02) -0- 1999 Isuzu Rodeo Inventoried Transferred to Stacie Hecker 16,500.00 (16.500.00) -0- 1995 Mercury Grand Marquis Inventoried 02/01/02 Sold 4,500.00 (4.500.00) -0- National City Bank of Pennsylvania Estate Checking Account #791876163 11/01/01 Deposit Deposit 11/28/01 Withdrawal $ 894.4 7 150.00 $1,044.47 (116.27) $928.20 (306.78) $621.42 (20.00) $601.42 150.00 $751.42 11/28/01 Withdrawal 11/18/01 Withdrawal 12/22/01 Deposit -8- 4.635.44 01110/02 Deposit $5,386.86 (314.51) 01115/02 Withdrawal $5,072.35 4.200.00 02/01102 Deposit $9,272.35 (3.437.21) 02/04/02 Withdrawal $5,835.14 0389.00) 03/25/02 Withdrawal $4,446.14 1.923.80 03/26/02 Deposit $6,369.94 019.61) OS/20/02 Withdrawal $6,250.33 (28.00) OS/20/02 Withdrawal $6,222.33 8.325.99 OS/29/02 Deposit $14,548.32 (30.00) 06/05/02 Withdrawal $14,518.32 (3.500.00) 06/05/02 Withdrawal $11,018.32 0.89 06/06/02 Deposit $11,019.21 Withdrawal (904.40) 07/31/02 $10,114.81 237.12 08/03/02 Deposit $10,351.93 Withdrawal 00.00) 08/03/02 $10,341.93 (32.43) 08/10/02 Withdrawal $10,309.50 Withdrawal (3318.58) 12/05/02 $6,990.92 -9- Receipts of Income Dividends and Interest $100 U.S. Savings Bonds Series EE 1.92 $75 U.S. Savings Bonds Series EE 1.59 $200 U.S. Savings Bond, Series EE 7.20 $50 U.S. Savings Bonds, Series EE 3.26 Members 1 sl Federal Credit Union Savings Account #36745-00 08/31/01 0.08 09/30/01 0.74 10/31/01 0.51 1.33 Members 1 sl Federal Credit Union Savings Account #36745-05 08/31/01 0.02 09/30/01 0.16 10/31/01 0.08 0.26 Members pI Federal Credit Union Checking Account #36745-11 08/31/01 0.01 Members 1 sl Federal Credit Union Savings Account #113767-00 08/31/01 09/30/01 10/31/01 11/30/01 12/31/01 01/07/02 1.29 10.03 9.50 8.20 7.78 0.66 37.46 Walt Disney Co., common 12/21/01 63.00 Net Receipts of Income $116.03 -10- Income Distributions to Beneficiaries NONE -0- Income Capital Changes Members 1 sl Federal Credit Union Savings Account #36745-00 Deposit Deposit Transfer to loan 0.08 0.74 0.82 (0.82) -0- 0.51 0.51 @.lli -0- Deposi t Transfer to loan Members 1 sl Federal Credit Union Savings Account #36745-05 Deposit Deposit Transfer #36745-00 0.02 0.16 0.18 0.08 0.26 (0.26) -0- Deposit Members pI Federal Credit Union Checking Account #36745-11 Deposit Transfer to loan 0.01 (0.01) -0- Members 1 sl Federal Credit Union Savings Account #113767-00 Deposit Deposit Deposit 1.29 10.03 11.32 9.50 20.82 8.20 29.02 7.78 36.80 0.66 37.46 Deposit Deposit Deposit -11- Withdrawal (37.46) -0- TOTAL ASSETS AVAILABLE FOR DISTRIBUTION $3.403.80 -12- EXHIBIT "B" SCHEDULE OF DISTRIBUTION 1. To: Kristie Lee Hecker Stewart 1/2 share of estate residue $1,701.90 2. To: Stacie Lyn Hecker 1/2 share of estate residue $1.701.90 TOT AL ASSETS TO BE DISTRIBUTED $3.403.80 (/.; r O}~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Otis A. Hecker Date of Death: 08/28/01 N 2001-00943 o. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: ~ Yes _ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to NO.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? _ Yes -X... No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? .JL Yes _ No Date: 10/28/03 d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report. ;~J/~ ~j Elyse E. Rogers, Esquire Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, PA 17011-4906 717 -612-5801 Capacity: _ Personal Representative ---X- Counsel for Personal Representative