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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 1.- ss
COUNTY OF CUMBERLAND J
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PETITION FOR PROBATE and GRANT WJJETTERS
Estate of l 0 I ~ f\-\. A ~~ No. 21-01~
also known as To:
Register of ~lls fqr ther
, Deceased. County of <---- u ,...,,, ( ;'( tS:.~ in the
Social Security No. 0 (PL( L'L- ?"g-G'L.., Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that: c- 0
Your petitioner(s), who is/are 18 years of age of older an the/execut~
in the last will of the above dece4fnt, dated Y ~ 'Z.... ~
and codicil(s) dated f ) / Lt==
n)l~ed
, 19--+.=L
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ('wi f\'Lkf~6-~
h e r last family or principa r idence at " Q..'(f ~<^-
(01)1'(; S r: -,
(list street, number and muncipality)
) County, PeI!n;ll;~ with
, r'f <:; .M,d ,.~,
L 6( ~i
Decendent, then
at ('. J ,lA 0 J /' (
Except as follows, decedent did marry, was not divorced and did not have a child born or adopted
after execution of the will of ered for probate; was not the victim of a killing and was never adjudicated
incompetent:
, ~ 2--f){)( ,
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.)
(If not domiciled in Pa.)
(If not domiciled in Pa.)
Value of real estate in Penns
situated as follows:
/',O()C)
All personal property
Personal property in Pennsylvania
Personal property in County
vania n . , (
\r ::Lv.
$
$
$
$
?().OD()
(
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters t~<::, {--n ~^ \-.IJrl
(testamentary; administration c. La.; administration d. b.n.c. La.)
theron.
G\-v~(r r C \ Ii;~
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administ e estate according to law.
affirmed and
12th
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No. 21-01-951
Estate of
LOIS MAIMS
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW
OCTOBEU2.,______
_ J&20ilL, in cor:~icieratior1 ( ".'~ [(';;(;C,!'. 'm
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated April 71, 1 Q9Q
described therein be admitted to probate and filed of record as the last will of
LOIS MAIMS
and Letters TESTAMENTARY
are hereby granted to ROBERT C AIMS and JUDITH A A 1MS
~<r'~<'<I?"k/; ~'-7"
Re ter of Wills
FEES
Probate, Letters, Etc. .........
Short Certificates( )..........
x-pagel' .
RenunCIatlOn ................
JCP
$
$
$
$ 5.00
TOTAL _ $ 235.00
. . . . . . . 9~.T:Ql?~~. . q ? . .2.QQ ~. . . . . . . . .
200.00
18.00
12.00
.-\TTOR:'-lEY (Sup. C. J.D. :"10.)
ADDRESS
Filed
PHONE
H] O'i.RO'5 REV <J/H6
This is ro certify that the information here given is correctly copied fro~ an original ce:tificate of death dul~ filed with
Local Registrar. The original certificate will be forwarded to the State Vital Records OffIce for permanent filIng.
me as
\IV ARNING: It is illegal to duplicate this copy by photostat or photograph.
fee for this certificate, $2.00
No.
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P 7714077
OCT 1 0 2001
Date
21-01-951
H'OS.1<<3 Rev. 2fft7'"
COMMONWEALTH OF PENNSYLVANIA . DEPARTMENT OFHEAlTH. VITAL RECORDS
CERTIFICATE OF DEATH
~INT
"(NT
INK
NAME OF DECEOENT (FIr.. MiCcJe. Laa)
~\
Cumberland
South MIddleton
Ie
...
KINO OF BUSINESs/INDUSTRY
OATE OF BIRTH
(Monlh. Oa'(. ...)
SEX
a.Female
ST/Q'E FILE NUMBER
SOCIAL SECURITY NUMBER
,. LOIS M. AIMS
COUNTY OF OEATH
CITY,
DEATH
BIRTHPLACE (City &Ad
Stale or FOf'-.on COUnrry)
Brooklyn NY
7,
FACILITY NAME (II not InsMulion. OlY8l1l'eet and number)
s. 064 22
~ October 8, 2001
AGE (Las! Birthday)
UNDER 1 YEAA'
....... 0.",
UNDER 1 0JIr
Hoc.n ! w~
PlACE OF DeMH (Check only one - ... tnSfrUCbClnS on orher !Ide,
HOSPITAL:
,,,,,,,'IoncO
=".,,0
74
v...
17b. Cou
Old
-..
......
Cumberland _7 17..0 :::;,."":"..'::::..
MOTHER'S NAME (F.... Middle. Maiclen Surname)
II. Dolores Manzel
INFORMANT'S MAIUNQ ADORESS cStrMt. Cify/1Own. Slate, Zip Code)
~. 1410 Green St. Harrisburg, Pa 17102
PlACE OF OI$POSmoN. Name of Carnetery. Creml10ry lOCATtON . CitylTown. Stat.. ZIp Cooe
or Other f'tKa
~~llinger e~RMa~6
HAWE AND ADDRESS OF ~UTY
2ao. Ronan Funeral Hare 255 York Rd.
ltCENse NUM8E~
MARITAL STATuS. U...n.d
~ Matf~. WIdowed.
-_J
Divorced
South
RACE. Am.ncan IndiIIn. Beeck. WtI... ~C:.
ts.......J
,.. White
SUFMV1NG SPOuSE
{It ......... \;JIIIe maOWl rwTlel
DECEDENT'S USUAl OCCUPAJ1OH
(C:-'M)rtc~~":::=~:r
".. Secretar ".. U S
DECEDENT'S MAIUNO ADOAESS<&r... CityfTown. &ate. Zip Code)
14 Raylen Drive
~Boiling Springs, Pa 17007
F,(fHER'S NAME (First. MiCldIie. Lase)
10, Harry Ros t
OlF~fthEA~":Q
Government
DECEDENT'S
ACTUAL
RESIDENCE
ISee.....rruct1Or'la
on omer sicte)
17a. Stat.
Middleton
...
citylboro.
_0
21..
SIGH
METHOD OF CMSPOSmoN
..... 0 C,.........!9t A_ _ St... 0
""* (Spocty\
2001
Pa 17065
DATE PRONOUNCED OEAO (MOOlt1. Day. Veatj
ac. 3:35 PM... I ~ (8 (O I
27. ~A," I: Ent.r ttwt diM.....lnfurift or comp<<cationl; which e.used lhe eSeath. 00 notent.r 1M rn<lCH 01 cty;ng. SUCh as e.rdQIc or respirafory _"eM. .hock or heart 'aiM'..
Lilt onty Of"- ca... on lach line.
....
TIUE OF DUTH
E' ",d.
:')
Chr-o'"\\c,
OUENeE OF),
Obsfvv..~~
1'....1,
>, ...-t
kti/lA"'e...
DUE 10 fOR AS A
{ :
WERE AUlOPSY FINDINGS
-.u.8lE PAlOA 10
COMPlETlON OF CAUSE
OF OEATH.
DUE TO (OR AS A CONSeOUENCE 00:
DUE TO (OA AS A CONSEQUENCE Of):
.....0
MANNER OF DEATH DATE OF INJURY
;;:r" (Month. Day. ..)
N...... -... 0
......... 0 PlMding tnveatigation 0
........ 0 Could not ~ detennined 0
TIME OF INJURY
INJURY IfJ WORK? DESCRIBE HON INJURY OCCURREO.
...0
..... 0 NoD
"MEDICAL EXAMINER/CORONER
On the b8". 0' e..min.tlon .nd/or Investlg.tlon, in my opinion, dea1h occurred at the time, date, and place. and due to the cause(s) and
m.nner.....ted........... .......................................................................
31a.
~EGISTRAR.S SIGNATURE AN
(70 Is
:N.. 21b. D.
CEJlTIAER (Ch<<:k only one)
"ClIn'If'Y1NQ PHYSICIAN (Physoraf' centfoying cause 01 death wtIen anoth8l' pt!ySIC1an has pronounced dealh ana comDleled Item 231
Tathebntor",yknowNtdo-, d..thoccllf'Nd due to the causa(s'.nd manner.. ...1S'd........................................
'''AONOuNCING AND CERTIFYINQ PHYSICIAN (PhysiclOln bOlt! ;JI'OOOvnclf'1Ol aeath and certifying 10 cause of death)
Ta - be.- of "'y knowtedge, death occurred 81 ttM lime, IMI.. and piece, and due ta the cauH(.) and manner.. .'atS'd.. . . . . . . . . . . . . . . . . . . . . . . . .
1;1.1 \ I~\ 0 I
...
21-01-951
LAST WILL AND TESTAMENT
OF
LOIS M. AIMS
I, LOIS M. AIMS, now domiciled in Cumberland County, Pennsylvania, declare this to be
my Last Will and Testament. I revoke all other wills and codicils that I may have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Co-Executors from the principal of my residuary estate as soon as practicable after
my death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but
not including any generation skipping tax) payable by reason of my death shall be paid out of and
be charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Co-Executors have to claim
reimbursement for any such taxes which become payable as the result of any property over which
I have the power of appointment.
Article III
I give, devise and bequeath in accordance with any memorandum which I have either
handwritten or signed, located with my will or with my valuable papers and found within 30 days
of the probate of my will. Gifts may only be to persons who survive me or to organizations which
exist at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article IV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, r give, devise and bequeath to my three children, JUDITH A. AIMS, CAROLYN R.
AIMS, and ROBERT C. AIMS, in three (3) shares such that JUDITH A. AIMS and CAROLYN
R. AIMS each shall receive FIVE HUNDRED AND NO/lOO ($500.00) DOLLARS more than
ROBERT C. AIMS.
However, one of my children does not survive me by thirty (30) days, but leaves descendants
who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the
beneficiary would have received had he or she survived me by thirty (30) days.
Article V
I nominate, constitute, and appoint my daughter, JUDITH A. AIMS, of Cumberland County,
Pennsylvania and ROBERT C. AIMS of New York as Co-Executors of my Last Will and
Testament. I direct that my Co-Executors be permitted to serve without bond and in addition to
those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike
shares and to file any qualified disclaimer I could have filed if living. My Co-Executors shall
receive reasonable compensation for services rendered to my estate.
-2-
Article VI
In addition to the powers conferred by law, I authorize my Co-Executors, in his/her absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my Co-
Executors; and to pay from my estate reasonable compensation for all their services,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
- 3 -
IN WITNESS WHEREOF, I, LOIS M. AIMS, hereby set my hand to this my Last Will and
Testament, on 4~: \\ ;73.1 1999, at Harrisburg, Pennsylvania.
,
'~~~
LOIS M. AIMS
In our presence, the above-named LOIS M. AIMS signed this and declared this to be her
Last Will and Testament and now at her request, in her presence, and in the presence of each other,
we sign as witnesses.
NamG
Address
~ 'i8. f}Ja..~~
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44rQ Lia..Lnu.:t:_ &Zk-7}() U-L {l:uJ<.~)
1'/5 tJ~d-t./&k~a
I, LOIS M. AIMS, Testatrix, who signed the foregoing instrument, having been duly
qualified according to law, acknowledge that I signed and executed this instrument as my Will, and
that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
LOIS M. AIMS, the Testatrix
on ~,'\\ ~ '2>J 1999.
.'--~
o ry Public / ,
Notarial Seal .
Marlelle F. Hazen, Nota~ PublIC
Lower Paxton Twp., Dauphin County
My Commission Expires Sept. 23, 2002
'~.~~
LOIS M. AIMS
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testatrix sign and execute this
instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the
purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and
-4-
that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me
by 6Yju/a__ .rE. ,Havens
and tZ_k',iS:t1IJE Hf-eesoV
witnesses, on 1\..0~:'\ ~ ~} , 1999.
~/-L 0. . '(-'d. W{;~JprL~L)
W~.d.w,4~
Witness
c{l{fFmv
Nota Public I
Notarial Seal
Marlelle F. Hazen, Notary Public
Lower Paxton lWp., Dauphin County
My Commission Expires Sept. 23, 2002
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F:\User Folder\Firm DocS\Estates\2536-2certificate.notice,wpd
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: LOIS M. AIMS
Date of Death: October 8, 2001
File No.: 21-01151
To the Register:
I certify that notice of beneficial interest required by Rule 5.6( a) ofthe Orphans' Court Rules
was served on or mailed to the following beneficiaries of the above-captioned estate on January 31,
2002:
Name
Judith A. Aims
Robert C. Aims
Carolyn R. Gold
Address
1410 Green Street, Harrisburg, P A 17102
12 Fleming Street, Auburn, NY 13021
Matta Gardens # 13 9, Mechanicville, NY 12118
Notice has not been given to all persons entitled thereto under Rule 5.6(a) except: N/A
HANFT & KNIGHT, P.C.
Date: February 1, 2002
"'i
S:;,
ichael J. Hanft, Eire
Attorney J.D. No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, PA 17013-9142
Telephone (717) 249-5373
('V':
CL
Counsel for personal representatives
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYL VANIA
INRE:
ESTATE OF
LOIS M. AIMS,
Deceased
Estate No. 21-01-0951
Date of Death: 10/0812001
SS No. 064-22-8862
PRAECIPE FOR WITHDRAWAL OF APPEARANCE
TO PROTHONOTARY:
Please withdraw my appearance on behalf of the Executors, Judith A. Aims and Robert C.
Aims, in the above-captioned matter.
/-;)(1/ () ~'l
Date: 0(
j~~
Ma elle F. Hazan, Esquire
845 Sir Thomas Court
Harrisburg, P A 17109
(717) 541-5550
PRAECIPE FOR ENTRY OF APPEARANCE
TO PROTHONOTARY:
Please enter my appearance on behalf of the Executors, Judith A. Aims and Robert C.
Aims, in the above-captioned matter.
HANFT & KNIGHT, P.C.
/ In
c.'" e:::)"7
Date: ,,/ 2~ l u ~.
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Michael J. Hanft, Esq ire
Attorney ill No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, PA 17013-9142
(717) 249-5373
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F:\Uscr Foldcr\Finn Docs\Estatcs\2536-2praccipc_Clllcr.with.wpd
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
HANFT MICHAEL J
19 BROOKWOOD AVENUE
SUITE 106
CARLISLE, PA 17013
Uh__h fold
ESTATE INFORMATION: SSN: 064-22-8862
FILE NUMBER: 2101-0951
DECEDENT NAME: AIMS LOIS M
DATE OF PAYMENT: 07/29/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/08/2001
NO. CD 001454
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $3,260.84
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS:
CHECK# 1646
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
$3,260.84
MARY C. LEWIS
REGISTER OF WILLS
/?-/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
REV-1547 EX AFP (01-02)
MICHAEL J HANFT ESQ
HANFT & KNIGHT
19 BROOKWOOD AVE 1Q6
CARLISLE P~ ~7Q13
~ ( )
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-30-2002
AIMS
10-08-2001
21 01-0951
CUMBERLAND
101
LOIS
M
{~
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV =iS4-j-EX--AFP--foY:02Y-NOTYCE--OF-YNHEififAtfCE-TAX-A-PPRA-isE;.fiNT~--AiioWAifcE-O-R------------ -- ---
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF AIMS LOIS M FILE NO. 21 01-0951 ACN 101 DATE 09-30-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
ll)
(2)
(3)
(4)
(5)
(6)
(7)
45,736.29
.00
.00
.00
18.175.26
17.993.08
.00
(8)
NOTE: To insure proper
credit to your account.
submit the upper portion
of this form with your
tax payment.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
81.904.63
(9)
llO)
4.092.00
5.349.61
(11)
ll2)
ll3)
ll4)
9.44] 6]
72.463.02
.00
72.463.02
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~ ~ 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 Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 = .00
72.463.02 X 045 = 3.260.84
.00 X 12 = .00
.00 X 15 = .00
ll9)= 3.260.84
..-.. '-"--' I+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-29-2002 CDOO1454 .00 3.260.84
BALANCE OF UNPAID INTEREST/PENALTY AS OF 07-30-2002 TOTAL TAX CREDIT 3.260.84
BALANCE OF TAX DUE .00
INTEREST AND PEN. 11.23
TOTAL DUE 11. 23
· 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 Dece.ber lZ, 198Z -- if any future interest in the estate is transferred
in possession or enjoy.ent 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:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the require.ents of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S.
Section 9140).
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 lULLS I AGENT
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 Z3 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-30Z0 (TT only).
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. Z810Z1, Harrisburg, PA 171Z8-l0Z1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
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. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-15011 for an explanation of administrativelY correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of
the tax paid is allowed.
The 15Z 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 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, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z 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 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Da ily Interest Factor
198Z ZOZ .000548 199Z 9Z .000Z47
1983 16Z .000438 1993-1994 n .00019Z
1984 HZ .000301 1995-1998 9Z .000Z47
1985 13Z .000356 1999 n .00019Z
1986 10Z .000Z74 ZOOO 8Z .000Z19
1987 9Z .000Z47 ZOOl 9Z .000Z47
1988-1991 HZ .000301 ZOOZ 6Z .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
MICHAEL J HANFT ESQ
HANFT 8 KNIGHT
19 BROOKWOOD AVE 106
CARLISLE PA 17013
CUT ALONG THIS LINE
~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
-
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
IEY-1547 D a" lll-Rl
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-30-2002
AIMS
10-08-2001
21 01-0951
CUMBERLAND
101
lOIS
M
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
RETAIN LOWER PORTION FOR YOUR RECORDS ~
-------------------------
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-961
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
HANFT MICHAEL J
19 BROOKWOOD AVENUE
SUITE 106
CARLISLE, PA 17013
_uu_u fold
ESTATE INFORMATION: SSN: 064-22-8862
FILE NUMBER: 2101-0951
DECEDENT NAME: AIMS LOIS M
DATE OF PAYMENT: 10/25/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/08/2001
NO. CD 001771
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $11 .23
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: ROBERT CAlMS
C/O MICHAEL J HANFT ESQUIRE
CHECK# 610
SEAL
INITIALS: CW
RECEIVED BY:
REGISTER OF WILLS
$11 .23
MARY C. LEWIS
REGISTER OF WILLS
/?-/~-7
~ 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-li07 EX AFP <01-02)
, ,
,
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
12-03-2002
AIMS
10-08-2001
21 01-0951
CUMBERLAND
101
LOIS
M
MICHAEL J HANFT ESQ
HANFT 8 KNIGHT
19 BROOKWOOD AVE 106
CARLISLE PA '17013
t\
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV =i6o-j-ex-AFP--foY:02y------...--fNifiRITANcE--TA3CsTATE;:ifN'T-ifF-Aifcouiff--...--------------- _ _ _ ___
ESTATE OF AIMS LOIS M FILE NO. 21 01-0951 ACN 101 DATE 12-03-2002
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: 09-30-2002
P R I NC I PAL TAX DUE: ..,.......................................................................................................................................................................................................................
3,260.84
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-29-2002 CDOO1454 .00 3,260.84
10-25-2002 CDOO1771 11.23- 11.23
TOTAL TAX CREDIT 3,260.84
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
If 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" (CRJ,
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J
PAYMENT:
Detach the top portion of this Notice and sub.it 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: C0l1110NWEAL TH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, .ay 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 (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 H% .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 H% .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.
CYdJ(
./
ORPHANS' COURT DNISION OF THE
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
STATUS REPORT UNDER RULE 6.12
Name of Decedent: LOIS M. AIMS
Date of Death: October 8, 2001
Admin. No. 21-01-0951
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 No -X
b. The separate Orphans' Court No. (if any) for the personal representative's account
IS:
c. Did the personal representative state an account informally to the parties in interest?
Yes~No
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts
may be filed with the Clerk of the Orphans' Court and may be attached to this report.
Date: September~, 2003
Respectfully submitted,
HANFT & KNIGHT, P.c.
MiclEi12ft
Attorney ill No. 57976
19 Brookwood Avenue, Suite 106
Carlisle, Pennsylvania 17013-9142
(717) 249-5373
Counsel for personal representative
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
t-,
FILE NUMBER
21 01
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
COMMONWEAL TH OF PENNSYlVANIA
DEPARTMENT OF REVENUE
DEPT 2BOeOl
HARRISBURG. PA 11128-Oe01
00951
NUMBER
DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
Aims, Lois M.
064-22-8862
!z:
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o
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
10/08/2001
09/24!l927
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
C1SI 1. Original Retum
o
181
o
o 2. Supplemental Retum
o 4a. Fulure Interest Comprormse (date of death after
12-12-82)
o 7. Decedent Maintained a Living Trust (Attach
copy of TNst)
o 10. Spousal Poverty Credit (dale of death between
12-31-91 and 1-1-95
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ME COMPLETE MAILING ADDRESS
Michael J. Hanft, Esquire
o 3. Remainder Return (date of death pnor to 12-13-82)
o
1
4. Limited Estate
5. Federal Estate Tax Retum Required
6. Decedent Died Testate (Attach copy
of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Altach Sch 0)
IRM NAME (If applicable)
Hanft & Knight, P .c.
ELEPHONE NUMBER
717/249-5373
19 Brookwood A venue,Suite 106
Carlisle, P A 17013
(1 ) 45,736.29 OFFiCIAL USE ONLY
(2) None
(3) None
(4) None
(5) 18,175.26
(6) 17,993.08
(7) None
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietor"hip
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3
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
4,092.00
5,349.61
(8)
81,904.63
(9)
(10)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
(11 )
9,441.61
72,463.02
12. Net Value of Estate (Line 8 minus Line 11)
(12)
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)
(13)
(14)
72,463.02
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
z 72,463.02 .045 (16)
0 16. Amount of Line 14 taxable at lineal rate x
~
....
::>
11. 17_Amount of Line 14 taxable at sibling rate x .12 (17)
::E
0
U
~ 18. Amount of Line 14 taxable at collateral rate x .15 (18)
....
19. Tax Due (19)
3,260.84
3,260.84
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
>> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH <<
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
D~c.edent's Complete Address:
STREET ADDRESS
14 Raylen Drive
CITY
Boiling Springs
STATE PA
ZIP 17007
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
3,260.84
Total Credits (A + B + C)
(2)
0.00
3. InteresUPenalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3) 0.00
(4)
(5) 3,260.84
(5A)
(5B) 3,260.84
Make Check Payable to: REGISTER OF WILLS, AGENT
;'::~^ ~,;:S:~';>;if,-):i~~,ILjl:~::S!:i:~i~~~~m~~t+fiF~~jf~7~~~ff~~"~1iiW~~~~~~~}~~
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? ............................... ........................................... ................ ............................
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.................................................................................. ~ I
~: ~:::~ ~~e~;~;i~~~~s:~~~~s~~~..~~.~~~.~~~ .~~~.:.~.~.~.~.~.~~~~~~~~~~~.~~.i.t.~. ~~~~~~: ::: :::::::::: :::: ::: :::: :::::::::::
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?................................................................................ ....................................... D
D
D
~
~
~
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 pe~ury. I declare that I have examined this return. including accompanymg schedules and statements. and to the best of my knowledge and belief. it is true. correct
and corrplete. Declaration of
preparer other than the personal representative is based on all information of whic~..e~~~!:~~~~ any knowledge
ADDRESS DATE
1410 Green Street
Harrisburg, P A 17102
12 Fleming Street
Auburn, NY 13021
, {fO( ~'2..
DATE
I j" j tJL-
( ~TE
1/Z",1..
ADDRESS
19 Brookwood Avenue, Suite 106
Carlisle, P A 17013
l,e"..'ii"'op "~:'w.1i~
)J',
I4k~t~\!SU:I~gri:1l~;JU:l
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)l.
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 exemot 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.
*'
SCHEDULE A
REAL ESTATE
COMMONWEAl.TH OF PENNSYlVANIA
INHERrT ANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
I FILE NUMBER
21 - 01 - 00951
All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a wimng seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which Is jolntly-owned with right of survivorship must be disclosed on
schedule F.
Aims, Lois M.
ITEM
NUMBER
1
DESCRIPTION
VALUE AT DATE OF
DEATH
45,736.29
14 Raylen Drive, South Middleton Township, Cumberland County
TOTAL (Also enter on Line 1, Recapitulation)
45,736.29
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYlVANIA
"HERrTANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF
Aims, Lois M.
I FILE NUMBER
21 - 01 - 00951
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
I
DESCRIPTION
VALUE AT DATE OF
DEATH
192.01
F&M Trust Checking Account No. 33-14375
2
VNB Mortgage Services, Inc. check number 792469 for the balance in the escrow account for Mortgage
on 14 Raylen Drive, South Middleton Township, Boiling Springs, PA
634.45
3
State Farm Fire & Casualty Company, Policy No. 38-47-4796-0 - Return of premium
28.42
4
Members 1st Federal Credit Union Savings Account No. 194764-00
978.13
5
Members 1st Federal Credit Union Savings Account No. 24207-00
31.19
6
Members First Federal Credit Union Investment Savings Account No. 194764-05
13,173.08
7
Members 1st Federal Credit Union Checking Account No. 194764-11
3,137.98
TOTAL (Also enter on Line 5, Recapitulation)
18,175.26
*'
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Aims, Lois M.
I FILE NUMBER
21 - 0 1 - 00951
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A Judith A. Aims
ADDRESS
RELATIONSHIP TO DECEDENT
14 Raylen Drive
Boiling Springs, P A 17007
Daughter
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM LETTER DATE Include name of financial institution and bank account number DATE OF DEATH
FOR JOINT MADE DECO'S VALUE OF
NUMBER TENANT JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTEREST DECEDENT'S INTEREST
estate.
1 A 02/14/2000 Vanguard Account No. 09939816285 35,986.15 17,993.08
TOTAL (Also enter on line 6, Recapitulation) 17,993.08
"
*'
SCHEDULEH
RJNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Aims, Lois M.
I FILE NUMBER
21 - 01 - 00951
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
I Ronan Funeral Home 2,139.00
2 Ronan Funeral Home - Headstone 827.60
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Hanft & Knight, P.e. 402.23
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
I Fee to Register of Wills for Short Certificates (7 at $3.00 per Short) 21.00
2 Fee to Postmaster to send certified letter to Department of Public Welfare 3.94
Total of Continuation Schedule(s) 698.23
TOTAL (Also enter on line 9, Recapitulation) 4,092.00
ESTATE OF
"
*'
SchedUe H
FLrSaI Expenses &
Pdrini:Jl ">18 Costs ca1Iiooed
126.23
4
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Aims, Lois M.
I FILE NUMBER
21 - 01 - 00951
3
Fee to The Sentinel to advertise Letters Testamentary
Fee to Cumberland Law Iounal to advertise Letters Testamentary
5
Fee to Ian L. Brown & Associates for attorney fees
6
Fee to Register of Wills for 2 Short Certificates (2 at $3.00)
Page 2 of Schedule H
75.00
491.00
6.00
ESTATE OF
"
.
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYlVANIA
"HERITANCE TAX RETURN
RESIDENT DECEDENT
Aims, Lois M.
I FILE NUMBER
21 - 01 - 00951
Include unreimbursed medical expenses.
ITEM
NUMBER
1 Verizon Wireless
DESCRIPTION
AMOUNT
269.70
2
Sprint
227.87
3
V onny Bailey - housecleaning
50.00
4
Gas for Decedent's car
33.60
5
Derr's Trash Hauling - removal and disposal of miscellaneous trash at 14 Raylen Drive, Boiling Springs
245.00
6
State Farm Insurance Companies, Policy No. 615 8420-E19-38E - insurance on 1996 Saturn
19.09
7
MCI - Telephone bill- Account No. 717-258-5734
26.08
8
Sprint - Telephone bill- Account No. 717-258-5734-945
53.67
9
Waste Management of Central P A, Invoice No. 1177788-0061-7 - Trash service for 14 Raylen Drive,
Boiling Springs, P A
32.28
10
Herman Plumbing, Invoice No. 00004611 -- for repairs done to house prior to the sale of same
85.20
11
Fee to F&M Trust for research on account balance information
5.00
12
GPU Energy, Account No. 100020019319
21 0.97
13
Members 1st Federal Credit Union Visa Credit Card Account No. 4121449991947644
1,127.46
14
Apria Pharmacy Network
342.05
15
Agway Energy Products, No. 0280042800
45.90
16
Waste Management, Account No. 610-51406
66.84
17
MCI
133.14
18
Comcast, Account No. 0510187580001
73.38
19
James Miller - to move furniture
25.00
20
Jere Shughart - to paint basement
500.00
Total of Continuation Schedule(s)
TOTAL (Also enter on Line 10, Recapitulation)
1,777.38
5,349.61
*'
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS continued
COMMONWEAl. TH Of' PENNSYlVANIA
NHERrrANCETAXRETURN
RESIOENT DECEDENT
ESTATE OF
Aims, Lois M.
Include unreimbursed medical expenses.
I FILE NUMBER
21 - 01 - 00951
ITEM
NUMBER
21 Dick Bower - to take care of lawn
DESCRIPTION
AMOUNT
22
Cumberland Crossings
23
Carlisle EMS - 8/26/01 Ambulance Transport
24
Central Penn Med Group - 8/26/01 ER Doctor Exam
25
Currie & Hecht Oral and MxiIlofacial, PC - 9/11/01 Office Visit
500.00
1,174.10
71.89
19.39
12.00
Pag;: 2 of Schedule I
REV.1513 EX+ ('1'.00)
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Aims, Lois M.
I FILE NUMBER
21 - 01 - 00951
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
nn OInt
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1 Carolyn R. Gold Daughter One-Third
Matta Gardens #139
Mechanicville, NY 12118
2 Robert C. Aims Son One-Third
12 Fleming Street
Auburn, NY 13021
3 Judith A. Aims Daughter One-Third
1410 Green Street
Harrisburg, P A 17102
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART tl- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
_..--
"
LAST WILL AND TESTAMENT
OF
LOIS M. AThfS
I, LOIS M. AThfS, now domiciled in Cumberland County, Pennsylvania, declare this to be
my Last Will and Testament. I revoke all other wills and codicils that I may have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Co-Executors from the principal of my residuary estate as soon as practicable after
my death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but
not including any generation skipping tax) payable by reason of my death shall be paid out of and
be charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Co-Executors have to claim
reimbursement for any such taxes which become payable as the result of any property over which
I have the power of appointment.
Article III
I give, devise and bequeath in accordance with any memorandum which I have either
handwritten or signed, located with my will or \\<;th my valuable papers and found within 30 days
of the probate of my \"';11. Gifts may only be to persons who survive me or to organizations which
exist at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article IV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath to my three children, JUDITH A. All\fS, CAROLYN R.
AIl\fS, and ROBERT C. AIMS, in three (3) shares such that JUDITH A. AIl\fS and CAROLYN
R. AIl\fS each shall receive FIVE HUNDRED AND NO/tOO ($500.00) DOLLARS more than
ROBERT C. AIl\fS.
However, one of my children does not swv;ve me by thirty (30) days, but leaves descendants
who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the
beneficiary would have received had he or she survived me by thirty (30) days.
Article V
I nominate, constitute, and appoint my daughter, JUDITH A. AIMS, of Cumberland County,
Pennsylvania and ROBERT C. AIl\fS of New York as Co-Executors of my Last Will and
Testament. I direct that my Co-Executors be permitted to serve \...;thout bond and in addition to
those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike
shares and to file any qualified disclaimer I could have filed if living. My Co-Executors shall
receive reasonable compensation for services rendered to my estate.
-2-
Article VI
In addition to the powers conferred by law, I authorize my Co-Executors, in hislher absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ovvnership of investments,
(e) to compromise claims \\~thout court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my Co-
Executors~ and to pay from my estate reasonable compensation for all their services,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
- 3 -
. .
IN WITNESS WHEREOF, L WIS M. AIMS, hereby set my hand to this my Last Will and
Testament, on ~t' \\ c7 3) 1999, at Harrisburg, Pennsylvania.
I
.~~~
LO IS M. AThtS
In our presence, the above-named LOIS M. AThtS signed this and declared this to be her
Last Will and Testament and now at her request, in her presence, and in the presence of each other,
we sign as ~;tnesses.
Name
Address
~ 'iB. ~.v
e/~,~
44.;2. LJ~zu.:L <nxJ ~ ~
1'/5 ddrdi./~ a.
I, LOIS M. AIMS, Testatrix, who signed the foregoing instrument, having been duly
qualified according to law, acknowledge that I signed and executed this instrument as my Will, and
that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
LOIS l\f. AIMS, the Testatrix
on ~\:\\ ~ ~) 1999.
Notarial S8aI .
MarieIIe F. Hazen, Notary PublIC
Lower Paxton Twp., Dauphin County
My Commission EXpIres Sept. 23, 2002
I~
I.....- ,...,.~
o ry Public '
'~\vv ~
LOIS M. AIMS
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testatrix sign and execute this
instrument as her WiIl~ that she signed and executed it willingly as her free and voluntary act for the
purposes therein expressed~ that each of us in her sight and hearing signed the Will as witnesses, and
-4-
that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me
by .5'!j/'/'_ t3 }t.a.t/ens
and (J._k'1S11JJE. --'~
witnesses, on ~0\\\ --;l~) , 1999.
~xa -/cB. iMz~
Wi~._ . 4n
tff.h:P' ~ ~
Witness
~4JijL V
Nota Public I
Notarla1 Seal
MarieUe F. Hazen. Notary Public
Lower Paxton ~., Daupt\ln Count}'
My CommIsSIon expires Sept 23, 2002
- 5 -