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Home My WebLink About01-0954PETITION FOR PROBATE and GRANT OF LETTERS Estate of WINFIELD M. GARRISON No. °~'` G~ _ 9S also known as To: Late of M1, esex Township, Register of Wills for the r~t,mhPrl and County, PA . Deceased. County of Cumberland in the Socia! Securit y No. _ 17 2 - O 1-0 7 5 0 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who islare 18 years of age or older an the execut or named in the last will of the above decedent, dated March 1_4 , , 19$.4- and codicil(s) dated ~vG~«L~ ~•~, !~ ~, ~ t' 1 1 ~~/uc~ /`'~~~ ~cc Zc; J'! Lie ~ ~ ~! ~? ~ v',•nt 3, t % ~~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h is last. family or principal residence at Claremont Nursing & Rehabilitation Center, X75 C~aremont Drives r1;~1 F PA 1701' M;c3d~PRPX Township . (list street, number and muncipality) Decendent, then 85 years of age, died July 20 , at Claremont Nursinq & Rehabilitation Center _. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as fallows: (If domiciled in Pa.} All personal property $ 7 , 000 .00 (lf not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary {testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. ~~~ ~~~ b~ v Daniel M G~rison C 9 ~ '~ V ~Ni rl. 0J 4.. O A C b0 265 Hollywood Drive Middletown. PA 17057 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss The petitioner(s) above-named swear(s) or affir;n(s) that the statements in the foregoing petition are true and correct to the best of the knowledge wnd belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) wilt well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this 11th day of Octob r' .~ 2001 Mary Lewis Register /7-~y-i~ s ~„ >; 0 ~~ - NO. 21-2001-0954 Estate of WINFIELD M. GARRISON ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW Ck~tnhPr 16th, ~nni, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated March 14, 1989 described therein be admitted to probate and filed of record as the last will of Winfield M. Garrison and Letters _ Testamentary are hereby granted to Daniel M. Garrison FEES Probate, Letters, Etc.......... $ 40.00 Short Certificates(3) .......... $ 9.00 Renunciation ................. $ x-Pages (3) 9.00 JCP $~-6~- TOTAL $ Filed ... Oc~gbez . ~~.tkl~ 2QQ~ . 5~,3.,Q0.. . ~ ~. ~ ~,~ ~ Register of wills Maly C . Lewis George W. Porter, Esquire ATTORNEY (Sup. Ct. I.D. No.j NO . 4 2 7 5 2 909 East Chocolate Avenue Hershey, ADDRESS PA 17033 717-533-7130 PHONE MAILED LETTERS ~ ATTORNEY mode of ey„q,su[n es carrCise or respiratory arraN. alaC%or mart lailure. iAppocimab PART 11: OBbs agnilkaM CCnEIYOry wmnpylirq lp peasn, DVl LiA only drs oa Wa M eaU Mb. I iMaM1 Det«aen net /ssollinq N IM MdMhirg quN giran N PMT I. IWEDIATE CAUSE (Frrbl I weal lrld OaNn I Opeaas d gdWilan n Z° G J71 C1YI 1 q ~ r.aArgn weml-~ a . _ OtIE TO 10R A$ ACONSEOUENCE OF): ~ searrmyM as wra„Idl. e. ' Il arry, leading mimmW4la OVE 10 (OR AS ACONSEOUENG OFI: I crw. Emer UNDERLYING • CAUSE (Orssar d rryu/Y c. ~ • Inr aMiaw ev«„a IHIE TO (OR ASACONSEOVENCE OFl: resWrrq n stmt UET 1 e. MIA.R AH AlllOPSV WERE AUTOPSY FINDINGS MANNEA OF DEATH GATE OF IW URY TIME OF INJURY iWURY AT YgRK7 DESCRIBE MOW INJURY OCCVRRED. PERFORMEO7 MIMUBLE PRIOR TO (Mmm, pay. Karl COMPLETION OF CAVSE ^ OF DEQH7 NetdN ~ Hdncrds Yee ^ ~ ^ ^ AccMam PaMi/g lnvseligslbn ^ ~~A„ ]pe. ~ M. 30e. =pd. Vsa ^ No l ^l YM ^ No ^ $uicrCe ^ Could tar Ee dersrmrrbd ^ _ PUCE OF IWURY ~ AI lama. term, sl/eel. Nc1ory, pliica LOCRK)N ($new. C~ . $blel Wiyirq, Ne. tSpeatvl -».. =se. ». =a. om. CERTIFIER ICnecr dry orb, CERTIFYING PHYSICIAN (Pnysaun tauhmq cause tlde~m +/ren ananN pnyscan nay dand,raed deem ano cdnprxetl Nan 231 SIGNATURE MDTITL OF CERTI I R ^ To tlb Met of mY %MVrbCps, OaaM oecuned tl W b Ua C W se(s) arM mannM as slateC ............................................... ... =,p. ~~„ 'PRONOUNCING ANp CERTIFYING PHYSICIAN IPny,cun wrn ~ronanc~nq Ueam arrC Cenrlyrnq to cause or peam, LICENSE NUMBER GATE SIGNED( m, y, ,bail !~, ~ „ ornrnt Td IM peal of my knowbdpe. Cealn occuNed a1 dN Ilma. Cate, and place, arM Cw to IM ceuse(sl end manners Na1M ............... ....... ... . pe' Jte. ~ {./ I1J. I V Q 'MEDICAL E%AMINER/CORONEP NAME AND ADDRESS Of PF,RSON WHO COMPLETEDCAUSE OF OEATH (Item 271 Typed Prim 1(en Harm, MD Dn me p..Ie pr.a.min.udn .nave/ irtYeeuq,Gprt. In my opinion, ae.m «gw/ee a the ume, sale, and pbca and da. to the uuee(a) .na mann aE l t E 1830 Good HO Rd Eriola PA 17025 Pe er a a e ......................................................... ... . . . . .................................. ^ ] b' . y , __. REGISTRAR'S SIGNATURE ANO NU E GATE FlLED IMMm. Day. Ya I 3.. a~-oi- 9s~ ~~~t~,t mill ~rt~r t7Qt~t~rrx~ent OF WINFIELD M. GARRISON BE IT REMEMBERED that I, WINFIELD M. GARRISON, of Mech- anicsburg, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making null and void any and all Wills and Testaments and writings in the nature thereof by me, at any time heretofore made. ITEM 1: I direct that all my just debts and funeral expense~> be paid as soon after my demise as may be convenient. ITSM 2: All the rest, residue and remainder of my Estate of whatsoever nature and wheresoever situate, whether it be real, personal or mixed, including property over which I have a power of appointment, I give, devise and bequeath unto my wife, BEATRICE M. GARRISON, absolutely, provided she survives me for a period of thirty (30) days. ITEM 3: Should my wife, BEATRICE M. GARRISON, predecease me, fail to survive me for a period of thirty (30) days, or should we die simultaneously, I then give, devise and bequeath my entire residuary estate to my natural children, DANIEL M. GARRISON and ROBERT W. GARRISON and to my step-children, SHARON L. FEESE and DAVID LYONS, in equal shares, per stirpes. ITEM 4: I appoint COMMONWEALTH NATIONAL BANK as guardian over any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise done so, provided that this appointment of a guardian shall not supersede the WITNESS: .. ~, r~f/f j SEAL ) WI ELD M. GARRISON /~, ~i -1- right cif any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as; income, from time to time, for the minor's support and education (including college education, both graduate and undergraduate), without regard to his or her parent's ability to provide for such support and education, or to make payment for these ~>urposes, without further responsibility to the minor's parent or to any person taking care of the minor. ITEM 5: I appoint my wife, BEATRICE M. GARRISON, as Executrix of this my Last Will and Testament. Should my wife, BEATRICE: M. GARRISON, predecease me, fail to qualify, cease to act or renounce probate, I then appoint my son, DANIEL M. GARRISON', as Executor of this my Last Will and Testament. ITEM 6: I direct my Executrix, or her successor, to pay all inheritance, estate, succession and legacy taxes of whatso- ever nature and kind, to which my Estate or the transfer of any property passing hereunder or otherwise passing by reason of my demise, may be subject and to charge such taxes against my residuary estate, it being my intention that none of the aforesaid taxes, either federal or state, on any property required to be included in my gross estate, under the provisions of any state or federal law now in force or hereafter enacted, shall be prorated among the persons interested in my Estate to whom such property is or may be transferred or to whom any benefit accrues. ITEM 7: I direct that my Executrix, or her successor, WITNESS: . 1 ~ / ___ _ ___ S AL ) WIN' D M. GARRISON _2_ shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WIT ESS WHEREOF, I have hereunto set my hand and seal fit, 1989. this ,~~ day of WITNESS: _ r, _ i ~ ~ ~ ~, r ( EAL) WINFI D M. GARRISON -3- ACKNOWLEDGMENT COMliIONWEALTH OF PENNSYLVANIA SS. COONTY OF YORK : We„ WINFIELD M. GARRISON , NILES S. BENN and S. DAFTN GLADFELTER the Testator and the witnesses respectively, whose names are signed to the attached or fore- going instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly (or willingly directed another to sign for him), and that he executed it, as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator signed the Last Will and Testament as witness and that to the best of their knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subs/c/ribed before me this ~Y ~ day of , 1989. NOTAR , PUB IC My Commission Expires: SLIER{E A NO?AR~Pl78l,IC I7ILLSBl:Pg6.BOROt1GH, YORKCOUP{TY ~AV CC3i~~;1{SS{OI~O,~XPIRES DEC. 28,1992 Me~b9t, Peru~sY~wr.`Assgdation of No4aries F.S ~ ~~~ ~-~ ~ -~ ~~ WITNESS CERTIFICATION OF NOTICE UNDER RULE 5.6(a Name of Decedent: WINFIELD M. GARRISON Date of Death: July 20, 2001 Will No. 2001-00954 Admin. No. To the Reyister: I certify that notice of beneficial interest required by Rule S.6(a) of the Orf>hans' Court :Rules was served on or mailed to ttie fol.iowing beneficiaries of the above-captioned estate on October 25. 2001 - Name Address ~:_ aniel M_. Garrison 265 Hollywood Drive, Middletown, PA 17057 2. Robert W. Garrison 273 Smeach Drive, Hanover, PA 1733 3. Sharon L. Feese 310 Virginia Road, Mechanicsburg, PA 17055 4. David Lyons, III 7781 West Lamar Road, Glendale, AZ 85303 Notice has now been given to all persons entitled thereto under Rule S.E~(a) except Date: October 25, 2001 ~/ ~~ Signature Name George W. Porter, Esquire Address 909 East Chocolate Avenue Hershey, PA 17033 Telephone(717) 533-7130 Capacity: Personal Representative X Counsel for personal representative -...: ~~ ~ ..~_ ~ ' ~ ~ 4 ~ ZW ~ ~ I W ~ ', r -- ~~~0. O ~' O >= °. z ~ i ~! O N rn W a t~ O U ~ ~ N ~ tU ~ O ,~ v u ~ "j ~ 0 y~.~ U ~ ~ ~ ~' 3V~d ~a `"` ~ a~~~ ~a s~~~~ a~ m~~~~ .~~~ ~ ~ O ~v~v r ;'~.: ~.. '1~~';'1 -ti ~'~ . A':'.f t- z_~ ~S '. ;'1... -:,~ 'l. ri.: '~ ~~ __ ~ ~'. ~s1,~~ t ~. , REVd 500 EX (6-001 COMMONWEALTH OF .PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) H W GARRISON WINFIELD M. ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) w July 20, 2001 December 5, 1915 U Q (IF APPLN ~ LAE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ ~ 1.Original Return ^ 2. Supplemental Return ^ 3. Remainder Retum ante ordeam ( prior to 12-13-92) w a ~ ^ 4. Limited Estate ^ 4a. Future Interest Compromise Nate ordeam after 1z-12-92) ^ 5. Federal Estate Tax Retum Required ~ a m ®6. Decedent Died Testate (Attach copy orwaq ^ 7. Decedent Maintained a Living Trust (An~cn copy or trust) 0 8. Total Number of Safe Deposit Boxes a a ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date otdeath betwcen 1z-31-s1 and 1-1-ss) - ^ 11. Election to tax under Sec. 9113(A) (Attach sm o) ~ ..,.~.p,a~rcr*1~;Q. z o NAME o Geor a W. Porter Es N FIRM NAME (ttApplicab~e) W ~ TELEPHONE NUMBER 0 717-533-7130 COMPLETE MAILING ADDRESS 909 East Chocolate Avenue Hershey, PA 17033 Z O Q J F- a Q V W Z Q F- a V K Fa- .,.. 1. Real Estate (Schedule A) (1) O .- 2. Stocks and Bonds (Schedule B) (2) 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0 4. Mortgages & Notes Receivable (Schedule D) (4) 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 8 , 6 6 5 . 2 9 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 0 ^ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 0 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (g) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) OFFICIAL USE ONLY (_ FILE NUMBER 2 1- 0 1 0_9_5 4 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 1 7 2-0 1 - 0 7 5 0 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER - 8,665.29 9. Funeral Expenses 8 Administrative Costs (Schedule H) (9) ~ , g 0 6 . 3 9 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) (10) 4 3 . 3 4 0.13 11. Total Deductions (total Lines 9 810) (11) 49 f 8 4 6 .5 2 12. Net Value of Estate (Line 8 minus Line 11) (12) (41 , 18 9 t 23 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 0 0 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 1 B. Amount of Line 14 taxable at collateral rate x .0 _ (15) x .0 _ (16) x .12 (17) x .15 19. Tax Due 0 (18) 0 (t9) 0 SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHRESIDENT DECEDENT RN ~ PERSONAL PROPERTY ESTATE OF FILE NUMBER WINEIELD M. GARRISON 21-01-0954 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~' Internal Revenue Service - refund $1,200.00 2. Refund - Claremont Nursing & Rehabilitation Center 7,465.29 TOTAL (Also enter on line 5, Recapitulation) I S g , 6 6 5.2 9 (If more space is needed, insert additional sheets of the same size) RF,V-i5t1 EX ~ (1.97) i .> COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER WINFIELD M. GARRISON 21-01-0954 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Commonwealth of Pennsylvania, Department of Welfare, claim under 20 PA C.S.A. 3392(3) $43,340.13 TOTAL (Also enter on line 10, Recapitulation) I S 4 3 , 3 4 0.13 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) SCHEDULE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF WINFIELD M. GARRISON FILE NUMBER 21-01-0954 Debts of decedent• must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Hoffman-Roth Funeral Home 2. James Gin erich Memorials $3,514.00 g 95.00 e. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Dan ie 1 M . Garrison 1, 5 0 0.0 0 Social Security Number(s)/EIN Number of Personal Representative(s) 210 - 4 4 - 6 4 5 9 Street Addr od Drive city Middletown State PA Zip 17057 Year(s) Commission Paid: 2 0 0 2 2. Attorney Fees ; George W. Porter, Esquire 1, 000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant N /A Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, Cumberland Co. -Letters 63.00 5. Accountant's Fees McGuire and Associates - 2001 tax prep. 175.00 6. Tax Return Preparer's Fees N/A ~~ The Sentinel -advertise letters 74.39 8. Cumberland Law Journal - advertise letters 75.00 9L Register of Wills - filing fee - inheritance tax ret 10.00 TOTAL (Also enter on line 9, Recapitulation) I $ 6 , 5 0 6.3 9 (If more space is needed, insert additional sheets of the same size) REV~1513 c"X. (197( COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE) BENEFICIARIES ESTATE OF FILE NUMBER WINFIELD M. GARRISON 21-01-0954 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1• Daniel M. Garrison son 1/4 residue 265 Hollywood Drive Middletown, PA 17057 2. Robert M. Garrison son 1/4 residue 273 Smeach Drive Hanover, PA 17331 3. Sharon L. Feese step-daughter 1/4 residue 310 Virginia Road Mechanicsburg, PA 17055 4. David Lyons, III step-son 1/4 residue 7781 West Lamar Road Glendale, AZ 85303 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIAT E, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. OUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II • ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S (IT more space Is neeoeo, insert aoalnonaUsheets of the same size) ~~~.~x ~IXrI~ ~=C~~.[~" C~x~~~~lx~rl~:t OF WINFIELD M. GARRISON BE IT REMEMBERED that I, WINFIELD M. GARRISON, of Mech- anicsburg, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making null and void any and all Wills and Testaments and writings in the nature thereof by me, at any time heretofore made. ITEM 1: I direct that all my just debts and funeral expenses be paid as soon after my demise as may be convenient. ITEM! 2: All the rest, residue and remainder of my Estate of whatsoever nature and wheresoever situate, whether it be real, personal or mixed, including property over which I have a power of appointment, I give, devise and bequeath unto my wife, BEATRICE M, GARRISON, absolutely, provided she survives me for a period of thirty (30} days. ITEM 3: Should my wife, BEATRICE M. GARRISON, predecease me. fail to survive me for a period of thirty (30) days, or should we die simultaneously, I then give, devise and bequeath my entire residuary estate to my natural children, DANIEL M. GARRISON and ROBERT W. GARRISON and to my step-children, SHARON L. FEESE and DAVID LYONS, in equal shares, per stirpes. ITElI 4: I appoint COMMONWEALTH NATIONAL BANK as guardian over any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise done so, provided that this appointment of a guardian shall not supersede the WITNESS: ' l I " ~~i ~~~~~EAL) WI ELD M. GARRISON -1- right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income, from time to time, for the minor's support and education (including college education, both graduate and undergraduate), without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility to the minor's parent or to any person taking care of the minor. ITEM 5: I appoint my wife, BEATRICE M. GARRISON, as Executrix of this my Last Will and Testament. Should my wife, BEATRICE M. GARRISON, predecease me, fail to qualify, cease to act or renounce probate, I then appoint my son, DANIEL M. GARRISON, as Executor of this my Last Will and Testament. ITEM 6: I direct my Executrix, or her successor, to pay all inheritance, estate, succession and legacy taxes of whatso- ever nature and kind, to which my Estate or the transfer of any property passing hereunder or otherwise passing by reason of my demise, may be subject and to charge such taxes against my residuary estate, it being my intention that none of the aforesaid taxes, either federal or'state, on any property required to be included in my gross estate, under the provisions of any'state or federal law now in force or hereafter enacted, shall be prorated among the persons interested in my Estate to whom such property is or may be transferred or to whom any benefit accrues. ITEM 7: I direct that my Executrix, or her successor, WITNESS: .' _ _ / C/ S AL) WINS' D N1. GARRISON S ~-CL~c~~ `~~0.l~C. , ,U -2- sha7.]. not be required to give bond for the Laith[ul periormanc:e of their duties in any jurisdiction. IN WITNESS WHEREOF, I~~ have hereunto set my hand and seal this ~ day of - l•i~~'-_ , 1989. WITNESS: ~, .. /q~Y, p--// WINFI~ D M. GARRISON -3- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 GEORGE W PORTER ESQ 909 E CHOCOLATE AVE HERSHEY PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 Ex ~FP (01-027 DATE 06-04-2002 ESTATE OF GARRISON WINFIELD M DATE OF DEATH 07-20-2001 FILE NUMBER 21 01-0954 •(j, i, ~ { COUNTY CUMBERLAND ACN 101 Amount Remitted ltz a~3 r;t ~. MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -+~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP (01-021 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GARRISON WINFIELD M FILE N0. 21 01-0954 ACN 101 DATE 06-04-2002 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) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held 5tocklPartnership Interest (schedule C) (3) .00 submit the upper portion 4. MortgageslNotes Receivable (Schedule D) (4) .00 of this fiorn with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 8,66 5.29 tax payment. 6. Jointly Owned Property (Schedule F) (b) .00 7. Transfers (Schedule G) (7) .00 8. Totai Assets (81 8, 665.29 APPROVED DEDUCTIONS AND EXEMPTIONS: b,506.39 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 43,340.13 11. Total Deductions (11) 49.846.52 12. Net Value of Tax Return (121 41,181.23- 13. Charitable/Governmental Bequests; Non-elected 4113 Trusts (Schedule J) [13) .00 14. Net Value of Estate Subject to Tax (141 41,181.23- NOTE: if an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 00 00 00 15. Amount of Line 14 at Spousal rate (15) • 0 X . 16. Amount of Line 14 taxable at Lineal/Class A rate (lb) .00 X 045 = .00 17. Amount of Line 14 at Sibling rate (17) .00 X 1 2 0 .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .0 0 X 15 .00 19. Principal Tax Due (1910 .00 rwmcm ICGbLirl v~~~~~^~ ~ AMOUNT PAID DATE NUMBER INTEREST/PEN PAID [-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN 51, 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.) 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 subnit with your payment tc the Register of Wills 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 an 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 6y calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). 08JECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax [including discount or interest) as shown an this Notice must object within sixty [607 days of receipt of this Notice hy: --written protest tc 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 an this assessment should 6e addressed in writing to: PA Oepartnent 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 ^Instructicns for 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 (3l 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 an 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 tine 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 C9l 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 thrcugh 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rata Daily Interest Factor 1982 20% .000548 1992 9% .OOD247 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 NUlIBER 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 data shown on the Notice, additional interest must be calculated. (i;, ~K PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF " THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION STATUS REPORT UNDER RULE 6.12 Name of Decedent: WINFIELD M. GARRISON Date of Death: Jt~ ly 2 0 , 2 0 01 Estate No.: 21-_01- 0 9 5 4 Pursuant to F',ule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: (date) 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: (Not Applicable in Dauphin County) C. Did the personal representative state an account informally to the parties in interest? Yes X No D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: Jan. 30 2003 Signature George W Porter,_E~quire Name (Please type or print) 909 East Chocolate Avenue Hershey, PA 17033 Address 717-533-7130 (MAH:rmVAM3) Telephone No. Capacity: Personal Representative X Counsel for Personal Representative R.W. - 58 ,~ --~ ,~ '~~ • ; . FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE IN THE ESTATE OF WINFIELD M. GARRISON KNOW ALL MEN BY THESE PRESENTS THAT WHEREAS, Winfield M. Garrison, late of Middlesex Township, Cumberland County, Pennsylvania, died testate on July 20, 2001, havingfirst: made his last will and testament, which was duly pro- bated in the Cumberland County Register of Wills Office at File No. 21-01-0954; and WHEREAS, the said Winfield M. Garrison by the aforesaid III last will and testament named Daniel M. Garrison as executor of the said last will and testament; and WHEREAS, letters testamentary on the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to Daniel M. Garrison, said letters being recorded to County File No. 2001-00954 and State File No. 21-01- 0954; and WHEREAS, the parties in interest and testate heirs are: (a) Daniel M. Garrison, son; (b) Robert W. Garrison, son; (c) Sharon L. Feese, step-daughter; (d) David Lyons, step-son; and WHEREAS, Daniel M. Garrison, Robert W. Garrison, Sharon L: Feese and David Lyons are entitled to a one-fourth (1/4) distribu- tive share each of the residuary estate; and WHEREAS, each of the parties to this Agreement has been furnished with a complete listing of the estate assets, receipts, and disbursements as set forth on the accounting as attached heretc and marked Exhibit "A"; and WHEREAS, it is the desire of the parties to this Agreement that final distribution of this estate be accomplished without a formal accounting to the Orphans Court Division of the Court of Common Pleas of Cumberland County, it being the desire of the parties hereto to avoid the expense, delay and publicity of a formal acc:ounting; and WHEREAS, the parties to this Agreement each acknowledge to have received a proposed Schedule of Distribution, attached hereto and marked exhibit "B"; NOW, THEREFORE, WITNESSETH, each of the parties to this Agreement hereby remise, release, quit-claim and forever discharge the said Daniel M. Garrison, executor of the Estate of Winfield M. Garrison, deceased, his heirs, executors, administrators and/or assigns, of and from the said estate and from all actions or causes of action, suits, payments, accounts, reckonings, claims and demands whatsoever for or by reason thereof, and for any other use, matter, cause or thing whatsoever. touching upon the estate of the said decedent, and each of the parties to this Agreement does further hereby covenant and agree that should any liability come due to the estate of the said decedent after the signing of this Agreement, each of the parties hereto covenant and agree with each other and the aforesaid executor that each of the parties hereto - 2 - will contribute pro-rata each party's share of the estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said estate or the aforesaid executor after the signing, sealing, and delivery of this Family Settlement Agreement and Final Release. IN WITNESS WHEREOF, the parties to this Agreement have hereunto set their hands and seals this ~~ day of , 2002. Witness: Witness: ,~ 4~0. ~/t St~~~i~,~,~-- ..._. 1~C?~NI~ ~ ( SEAL ) r~' M.M. Garri n ~~~~ti~~ SEAL ( ) Bert W. arrison ~-f ~'(4~ /~~ 1.C11~/1(~ ~/r1` ( SEAL) I~, Sharon L. F ese (SEAL? David Lyons - 3 - will contribute pro-rata each party's share of the estate to i satisfy any and all claims, demands, suits, or causes-of~action which may be successfully prosecuted against the said estate or the aforesaid executor after the signing, sealing, and delivery of this Family Settlement Agreement and Final Release. IN WITNESS WHEREOF, the parties to this Agreement have hereunto set their hands and seals this a4'~ day of , 200. Witness: Witness: (SEAL) Daniel M. Garrison (SEAL) Robert W. Garrison . Feese (SEAL) (sra,L Da~iid Lyon .:, 1. }~, t' - 3 - ACCOUNTING ESTATE OF WINFIELD M. GARRISON, DECEASED. 2001 - Principal: Proceeds of Baltimore Life Insurance - payable to estate Proceeds of Baltimore Life Insurance - payable to estate Refund - IRS Refund - Claremont Nursing & Rehabilitation Total principal Income: Northwest Savings Bank - Interest on estate savings account - 1/18/02 - 7/19/02 Total Receipts $ 1,346.18 747.96 700.00 7,111.01 $ 9,905.15 35.99 $ 9,941.14 EXPENSES: 2001- 2002 Hoffman-Roth Funeral Home James Gingerich Memorials Daniel M. Garrison, Executors Commission George W. Porter, Esquire - attorney fee Register of Wills, Cumberland County - letters McGuire & Associates - tax preparation The Sentinel - advertise letters Cumberland Law Journal - advertise letters Register of Wills - file inheritance tax ret. Register of Wills - short certificate Total Expenses $ 3,514.00 95.00 1,500.00 1,000.00 63.00 175.00 74.39 75.00 10.00 3.00 $ 6,509.39 Exhibit "A" .• ~ i ACCOUNTING ESTATE OF WINFIELD M. GARRISON, DECEASED. SCHEDULE OF DISTRIBUTION Receipts Expenses Balance available for distribtxti®n which is composed of cash. Distribution: Department: of Public Welfare: (priority lien) Exhibit "B" $9,941.14 6,509.39 3,431.75 $3,431.75