HomeMy WebLinkAbout01-1159
PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of T llnn.<> T <>e Evans
also known as
No.
To:
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Deceased.
Register of Wills for the
County of Cumberland in the
Commonwealth of Pennsylvania
Social Security No. --.l..6.1 - 14 - 4 25 J
The petition of the undersigned respectfully represents that:
Your petitionerfSlJ, who is~<< 18 years of age or older, appl i e 5
ii Ii n
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
for letters of administration
on the estate of
h
Decedent was domiciled at death in Cumbetland County, Pennsylvania, with
last family or principal residence at 137 Whisks; RYB R9Sd, N~,.m;ll<>, ITpp<>r,M..Lfflin Township
( st street, number, Twp. or Bora.)
Decedent, then 'iR years of age, died Novemher 21
at Carlisle Region.<>1 M<>c)i 1'.<> 1 r<>nt<>r, C.<>rlic:l<>, ppnnc:ylllRn;R
,w 2001,
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$ 14,000.. 00
$ 0 00
$ n nn
$ 0 00
Petitioner_ after a proper search ha..a.-- ascertained that decedent left no will and was survived by
the folIowing spouse (if any) and heirs:
Name
Charles G. Evans
Relationship
spouse
Read
137
dau hter
Debra Merkel
daughter
Tracey Ream
daug ter
THEREFORE, petitioner(s) respectfulIy request(s) the grant of letters of administration in the
appropriate form to the undersigned.
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137 Whi8ksy RUB Road
Neu"ill@, P^ 172/11
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OATH OF PERSONAL REPRESENTATIVE
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
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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
representative{s) of the above decedent petitioner{s) will well and
truly administer the estate according to law.
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No 21 - 01 - 11 S 9
.
Estate of
LUNNA LEE EVANS
, Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW December 21. J9C 7001 in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that Charl es r,. F.V<lTIS
is/~ entitled to Letters of Administration, and in accord with such finding, Letters of Administration
d.b.n.
are hereby granted to r h '" r 1 ,,<:: r.. 'Ii' " '" n <::
----_._---_..,-----~
in the estate of
T llnn~ T ~Q It'u.!:tlnQ
FEES
Letters of Administration
Short Certificates{ 3) . . . . . . . . . .
Renunciation ................
JCP
$ 50.00
$ 9 00
$
$ 1:;.00
TOTAL _ $ 1)4 00
Filed.. .o.~q~.B.~~. {.1.~.... A.D.X~ 2001
Bradley L. r,riffi", 'Ii'<::q 4t'l.t...'l.49
ATTORNEY (Sup. Ct. 1.0. No.)
200 N. Hanover St., Newville, PA 17241
ADDRESS
(717) n'l.-"i"i"i1
PHONE
Called attorney on 12-21-01.
21 - 01- 1F,9
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Clerk" , .,:,urt
Qunb0ri(l;;." PA
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CERTIFICATE OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Lunna Lee Evans
Date of Death: November 21,2001
Will No. 2001-01159
Admin. No. 21-01-1159
TO THE REGISTER:
I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules
was mailed to the following beneficiaries of the above-captioned estate on April 16, 2002.
NAME
ADDRESS
Charles G. Evans
13 7 Whiskey Run Road
Newville, PA 17241
Michelle Phillips
131 West I Street
Carlisle, P A 17013
Tracy Ream
1219 Biddle Drive
Carlisle, P A 17013
Debra Merkel
371 Bobcat Road
Newville, PA 17241
Notice has now been given to all personal entitled thereto under Rule 5.6(a) except: NONE
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Lf'\
. Grif Ie, Esquire
nsel for Personal Representatives
GRIFFIE & ASSOCIATES
200 North Hanover Street
Carlisle, PA 17013
(717) 243-5551
(800) 347-5552
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
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CHARLES G. EVANS
being duly ",wnrn
Administrator
according to law, deposes and says that he Charles G. Evans
of the Estate of Lunna Lee Evans
late of __J3]_WJL:Ls_k~S~ RlJTl_ Koa~N:~~vi U~ , Cumberland County, Pa., deceased and that the
within is an inventory made by Charles G. Evans " the said Administrator
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
>;wnrn
and subscribed before me,
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~~};~}Qr - Administrator
Notarial Seal
Karisa J. Lehman, Notary Public
Carlisle Boro, CumberIanCI County
My Commission expires Aug. 25, 2003
I
137 Whiskey Run Road
Newville, PA 17241
Address
Ddte of Death
List
Day
November
Month
2001
Year
INSTRUCTIONS
I.
2.
3.
4.
An inventory must be filed within three months after appointment of personal representative.
A supplement inventory must be filed within thirty days of discovery of additional assets.
Additional sheets may be attached as to personalty or realty
See Article IV, Fiduciaries Act of 1949.
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Inventory of the real and personal estate of
LUNNA LEE EVANS,
deceased
1.
Waypoint Bank
Certificate of Deposit
No. 8000006262
~ 3,01373
2.
~ember's First Federal Credit Uhion
Savings Account
No. 178870.,.00
10,953 13
3.
1~98 Toyota Camry
9,750 00
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TOTAL:
23,716 86
REV-1500
f COMMONWEALTH OF
*. .' PENNSYLVANIA
, ,,.,., DEPARTMENT OF REVENUE
DEPT 2B0601
. _. ,HARRISBURG, PA 1712B-0601
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
JECEDENTS NAME (LAST FIRST. AND MIDDLE INITIAL)
EVANS, LUNNA LEE
DATE OF DEATH (MM-DD-YEAR)
11/21/01
DATE OF BIRTH (MM-DD-YEAR)
04/30/43
,IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
Evans, Charles G.
^'i 1. Onginal Return
I 4. Limited Estate
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i 6. Decedent Died Testate iAnach copy aJWillj
~ 9. litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (dale af aeath after '2-,2-82)
o 7. Decedent Maintained a Living Trust IAttaCtl copy dTrust)
o 10. Spousal Poverty Credit (daleotdeath OOlWeen 12.]~-9' and 1.1.95)
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FILE NUMBER
..L ..L - JL ..L
SC:UNTYCOOE YEAR
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I SOCIAL SECURITY NUMBER
161 - 34 - 4251
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
161 34
0855
03. Remainder Return ,dateofdea:c~nor:: '2-1H2'1
o 5. Federal Estate Tax Return ReqUired
B. Total Number of Safe Deposit Boxes
o 11. Election to :ax under Sec. 9113(A) ,Attach Sch 01
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NAME
Bradle L. Griffie, Esquire
FIRM NAME \IIApplicablel
GRIFFIE & ASSOCIATES
TELEPHONE NUMBER
(717) 243-5551
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COMPLETE MAILING ADDRESS
200 North Hanover Street
Carlisle, PA 17013
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole--Proprietorship
4. Mortgages & Notes Receivable (Schedule Dj
(1)
(2)
(3)
(4)
(5)
0.00
0.00
0.00
0100
23,716.86
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(SchoOule 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)
(7)
21,406.49
(6)
0.00
9,873.00
(9)
(10)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent. Mortgage liabilities. & liens (Schedule I)
',40R 04
11. Total Deductions (total lines 9 & 10)
12. Net Value of Estate (line 8 minus line 11)
13. Charitable and GovemmentalBequestslSec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14 Net Value Subject to Tax (line 12 minus line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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(B)
45,123.35
(11) 11.2R1.04
(12) 29,841.53
(13) 0.00
(14) 29,841.53
15 Amount of line 14 taxable at the spousal tax 29,841.53 o 00
rale, or transfers under Sec. 9116 (a)(1,2) x (15) n no
16. Amount of line 14 taxable at lineal rate x.O_ (161 0.00
'7, Amount of line 14 taxable at sibling rate x 12 (17) 0.00
'B Amount of Line 14 taxaole at collateral rale x 15 (18) 0 00
19 Tax Due (19) 0.00
20.U
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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Decedent's Complete Address:
STREET ~9RESS .
1 WHISKEY RUN ROAD
CITY NEWVILLE I STATE I ZIP
PA 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
0.00
Total Credits (A + B + C) (2)
3. InlerestJPenalty if applicable
D. interest
E. Penalty
o Oil
TotallnteresUPenalty ( 0 + 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)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
0.00
0.00
0.00
A. Enter the interest on the tax due.
(5A)
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B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
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 tb designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... U
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? ............................... ................... ..............................."............. D
3. Old 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? ........................................................................................................................ ~
No
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[X}
IX]
IX]
ING RETURN
Under penalties 01 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
arc complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE ~S
ADDRESS
Charles G. Evans
Whiske Run Road Newville PA 17241
AN REPRESENTATIVE
Bradley L. Griffie, Esquire
ADD
DATE
orth Hanover Street, Carlisle, PA 17013
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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 sUNi'ling spouse is 3%
[72 P.S. 39116 (a) (1.1) (i)].
For dates of dealh on or after January 1, 1995, the tax rale imposed on the net value of Iransfers to or for the use of the surviving spouse is C'\ [72 P.S. 39116 (a) (1.1) (ii)l.
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 dales 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 10 or for the use of a naual parent, an adoptive parent.
or a stepparent of the child is 0% [72 P.S. 39116(a)(1.211.
The lax rate imposed on the net value of Iransfers 10 or for Ihe use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 39116(12) [72 P.S. 39116(a)(111.
The lax rale imposed on Ihe net value of Iransfers 10 or for the use of Ihe decedent's siblings is 12% [72 P.S. 39116(a)(1.3)]. A Sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
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COMMON\oVEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
EVANS. LUNNA LEE
FILE NUMBER
21-01-01159
Indude the pl"l:Xaeds of litigaTIon and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disdosed on Scheduie F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Waypoint Bank
Certificate ot Deposit
No. 80000IJ6262
$ 3,IJ13.73
2.
Memberss First Federal Credit Union
Savings Account
No. 178870-00
10,953.13
3.
1998 Toyota Camry
;9"750.00
TOTAL (Also enter on line 5, Recapitulation) $ 23, 716 . 86
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REV.1510 EX+ (2-87]
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COMMONWEALTH OF PENNSYLVAN!A
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
TRANSFERS
PLEASE PRINT OR TYPE
ESTATE OF
FILE NUMBER
EVANS, LUNNA LEE
21-01-01159
THIS SCHEDULE MUST BE COMPLETED AND FILED IFTHE ANSWER TO ANY OFTHE QUESTIONS ON THE REVERSE SIDE OFTHE COVER SHEET IS YES.
ITEM DESCRIPTION OF PROPERTY TOTAL VALUE DECO. DOLLAR VALUE
EXCLUSION % OF DECEDENT'S
NUMBER Indude neme of the transferee, their relationship to decedent, date of transfer. OF ASSET INT. INTEREST
1- lndividu_.l Retirement Account
Way point Bank
No, 9500002014 IRA 21,406.49 10070 21,406,49
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TOTAL (Also enter on line 7, Recapitulation) S 21,406.49
(If more space is needed, insert additional sheets of same size.)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
::(ESIOENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
EVANS, LUNNA LEE
FILE NUMBER
21-U1-0115',
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoffman-Roth Funeral Home ~5,694.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of POlSOnal Represen1a1ive (s)
Sodal Security Numbe~s) I EIN Number of PelSOllal Represenlalive{s)
Street Add....
City SIa1e Zip
I
Year(s) CommISSion Paid:
2. Allomey Fees - Griffie & Associates 600.00
3- Family Exemption: (If decedenls add.... ~ not the same as claimants, attach explanaticn) 3,500.UO
Claimant Charlp-s G. Rvans
Street Add.... 137 Whiskey Run Read
City Newville Slate PA Zip 17 ?lI.1 .
Relationship of Claimant to Decedent spouse
4. Probate Fees - Register of Wills 79.00
5. Accountants Fees
6. Tax Return Prepare(s Fees
7.
TOTAL (Also enler on line 9, Recapitulation) $ 9,873.00
(If more space is neeced, insert additional sheets of the same size)
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REV.1512 EX? (1.QJ)
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SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Please Print or Type
FILE NUMBER
21-01-01159
COMMONWEAlTH O~ ~eNNSYlV""NIA
INHERllANCE TAX :l.ETURN
:tESIOENT oeCEoeNT
ESTATE 0 F
EVANS, LUNNA LEE
ITEM
NUMBER
DESCRIPTION
AMOUNT
L
Bon-Ton Credit Card
~ 113.96
2.
Automobile Loan to Allfirst Bank
5,227 .U8
3.
Medical Bill to Carlisle Regional Medical Center
67.Uu
TOTAL (Also enter on line 10, Reccpitulation)
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(If more space is needed, insert cdditioncl sheets of some size.)
SENDER: COMPLETE ii-liS SECTION
. Complete items 1, 2, and 3. Also complete
item 4 if Restricted Delivery is desired.
. Print your name and address on the reverse
so that we can return the card to you.
. Attach this card to the back of the mail piece,
or on the front if space permits.
'!1~
s delivery address different from item 1?
If YES, enter delivery address below:
1. Article Addressed to:
BRADLEY L GRIFFIE
200 N HANOVER ST
CARLISLE PA 17013
3. Service Type
~ertified Mail
D Registered
D Insured Mail
D Agent
D Addressee
DYes
~o
D Express Mail
D Return Receipt for Merchandise
DC.a.D.
4. Restricted Delivery? (Extra Fee)
2. Article Number
(Transfer from service label)
PS Form 3811, March 2001
~ ()OO. OG (J.:J ()(),) /:)'
Domestic Return Receipt
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postage $
Certified Fee postmark
Here
Return Receipt Fee
(Endorsement Required)
Restricted Delivery.Fee
(Endorsement ReqUIred)
Total postage & Fees $
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'St;.;"i:;;.p/. No.; or PO Box No !'uuu__.J.L--Q.L::--U5.9------------
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JRD/June 30, ] 992/17858
APR 1 1 2002
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Estate No.: 21-01-1159
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
In Re: Estate of LUNNA LEE EVANS
Late of
NO.
NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT
ORPHANS' COURT RULE
Personal Representative: CHARLES G EVANS
Counsel for Personal Representative: BRADLEY L GRIFFIE ESQ
Date of Grant of Original Letters: DECEMBER 21,2001
Date of Delinquency Notice: MARCH 31, 2002
The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 5.6,
Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of
Common Pleas of Cumberland County, that neither the above named personal representative nor
the above named counsel for the personal representative have filed with the Register of Wills or
Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court
Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court
Orphans' Court Rules, was given by the Register of Wills on MARCH 31, , 2002, and that the
ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule
5 .6( e) the Court is hereby notified of such delinquency and the undersigned requests that a Court
conduct a hearing to determine whether sanctions should be imposed upon the delinquent
personal representative or counsel for the delinquent personal representative.
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
Date: APRIL 10, 2002
A hearing is scheduled for C1...uu1 (L(; ;taJ;Lat rJ . 3d /J./Itn Courtroom No.3. If the
Certification of Notice is fi.1e'~;i~o the hearing date, the hearin will automatically be
cancelled.
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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
\oL:,_ -1
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
..1
BRADLEY L GRIFFIE ESQ
GRIFFIE 8 ASSOCIATES
200 N HANOVER ST
CARLISLE
06-24-2002
EVANS
11-21-2001
21 01-1159
CUMBERLAND
101
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REY-1547 EX AFP 101-021
LUNNA
L
Allount Rellitted
.'
PA l!l,013
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-iFP-('oY:02Y-NcjT"icE--oF-YNHERITANCE-TAX-APPRAiSEM-ENT-,--iLi-oWANCE-Cri----------- - -----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF EVANS LUNNA L FILE NO. 21 01-1159 ACN 101 DATE 06-24-2002
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. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
U)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
23,716.86
.00
21,406.49
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
9,873.00
5,408.04
Ul)
(12)
(3)
(4)
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
45,123.35
15.281 04
29,841. 53
.00
29,841. 53
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
NOTE: I~ an assessment was issued previously, lines
re~lect ~igures that include the total o~ ALL
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:
29,841.53 X 00 =
.00 X 045 =
.00 X 12 =
.00 X 15 =
(9)=
.00
.00
.00
.00
.00
-,n n~.. .n......... . l+J AHOUNT PAID
DATE NUHBER 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
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Cless 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 eppraise 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 Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z 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 MILLS, 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 Z3 Revenue District Dffices, 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).
DBJECTIONS:
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 171Z8-10Z1, 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. 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-1501) for an explanation of administratively correctable errors.
DISCDUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (570) discount of
the tax paid is allowed.
PENALTY:
The 1570 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 1, 198Z bear interest at the rate of
six (670) 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 Daily Interest Factor
198Z ZOZ .000548 199Z 970 .000Z47
1983 1670 .000438 1993-1994 77. .00019Z
1984 1170 .000301 1995-1998 970 .000Z47
1985 1370 .000356 1999 77. .00019Z
1986 1070 .000Z74 ZOOO 870 .000Z19
1987 970 .000Z47 ZOO 1 970 .000Z47
1988-1991 1170 .000301 ZOOZ 670 .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.
F AMIL Y SETTLEMENT AGREEMENT
IN THE ESTATE OF LUNNA L. EVANS. DECEASED
AGREEMENT executed this 22.- day of JIA /,~ ' 2002, by and
between CHARLES G. EVANS, Administrator of the Estate of];, 'NNA L. EVANS, deceased,
and CHARLES G. EVANS, heir and beneficiary of the Estate of LUNNA L. EVANS.
WHEREAS, LUNNA L. EVANS, late of Upper Mifflin Township, Cumberland County,
Pennsylvania, died on November 21, 2001, having left no known Last Will and Testament;
WHEREAS, on December 21, 2001, the Register of Wills in and for the County of
Cumberland, Commonwealth of Pennsylvania, did constitute and appoint CHARLES G.
EVANS, as Administrator of the Estate of LUNNA L. EVANS, in Estate Number 21-01-1159,
and
WHEREAS, the Executrix has proceeded with the administration of said Estate
consisting of assets in the amount of $45,123.35, plus interest of $42.01, disbursements in the
amount of $12,038.81, and distribution in the amount of $31,156.49, leaving a principal balance
on hand of $ 1,970.06, as set forth in the First and Final Account, a true and correct copy is
attached hereto and made part hereof as Exhibit "A", and
WHEREAS, the only party in interest in said Estate is the above-named party, and
WHEREAS, said party in interest desires that the Executrix shall not be required to file
an Account with the Orphan's Court of Cumberland County, Pennsylvania, and that the net estate
of the decedent shall be distributed without the necessity of filing a formal Account to avoid the
expense, delay and publicity of a formal accounting, but should instead be distributed in
accordance with the Executrice's Proposed Schedule of Distribution, a true and correct copy of
which is attached hereto and made a part hereof as Exhibit "B".
NOW THEREFORE, in consideration of the mutual promises, covenants and agreements
recited herein, the above-named heirs and beneficiaries of the Estate of LUNNA L. EVANS does
hereby mutually agree as follows:
1. The parties hereto, and each of them, agree and acknowledge that they have
fully and carefully examined the First and Final Account of CHARLES G. EVANS,
Administrator for the Estate of LUNNA L. EVANS, deceased, and Proposed Schedule of
Distribution relating thereto, and find them to be true and correct, and acceptable to the
parties hereto and each of them, and further that each of them has received a copy of this
Family Settlement and Final Release and of said Account and Proposed Schedule of
Distribution.
2. The parties hereto hereby agree that in order to avoid the expense, delay and
publicity involved in the filing of a formal Account and Schedule of Distribution, no
accounting to the Court is necessary and we do hereby agree that we do consent to
distribution being made without the filing of an Account and Schedule of Distribution, the
same to be with the same force and effect as if they had been filed and confirmed by the
Orphan's Court Division of the Court of Common Pleas of Cumberland County,
Pennsylvania.
3. The parties hereby remise, release, quitclaim and forever discharge the Estate
of LUNNA L. EVANS, and CHARLES G. EVANS, Administrator, his heirs, executors,
administrators and assigns, from all manner of acts, suits, claims, accountings, debts and
demands whatsoever which we or any of us or our legal representatives or assigns may at
any time hereafter have against said Executrix, estate, or assets thereof, touching or
concerning the Estate of the Decedent.
4. The parties hereto covenant and agree that they will contribute their share of the
Estate to satisfy all claims, debts, demands, suits or cause of action which may be
successfully brought against the Estate or the Executrix after the execution of this Family
Settlement and Final Release.
5. The parties hereto hereby agree that they will at all times in the future and
wherever necessary, appropriate or convenient, made, execute and deliver to said Executrix,
and/or to the other party or persons, any and all instruments, documents, conveyances, deeds,
releases or other instruments of any kind necessary or convenient to carry out the intention of
this Family Settlement and Final Release.
6. This Family Settlement and Final Release constitutes the entire understanding
among the parties hereto, and each of them acknowledges that no representations or
statements of any kind, written or oral, have been made to them or any of them prior hereto
by the Executrix or any other person or party upon her behalf.
7. This Family Settlement and Final Release shall inure to the benefit and shall
bind the parties hereto, and each of them, their heirs, executors, administrators, successors
and assigns.
8. This Family Settlement and Final Release shall be governed by the laws of the
Commonwealth of Pennsylvania.
IN WITNESS WHEREOF, the parties hereto have hereunto set their respective hands and
seals the day and year first above written.
~~ ~~~~
. C ES G. EVANS, Administrato
Date: 07-.,.l ~ -0 cJ.--
~ .~
~.. ~ .d ~ /4~P1Z-
RLES G. EVANS, individually
Surviving Spouse/Sole Heir
Date: 0 1- .;l. -l. -0 ..l...
FIRST AND FINAL ACCOUNT OF
CHARLES G. EVANS. ADMINISTRATOR OF THE
ESTATE OF LUNNA L. EVANS. Deceased
Date of Death: November 21, 2001
Date of Executors' Appointment
December 21, 2001
Accounting for the Period of December 21, 2001
to July 26, 2002
Purpose of Account: CHARLES G. EVANS, Administrator of the Estate of
CHARLES G . EVANS, offers this Account to acquaint interested parties with the
transactions that have occurred during their administration of the Estate for the
accounting period indicated above. The Account also indicates the proposed
distribution of the Estate.
It is important that the Account be carefully examined. Request for
additional information or questions or objections can be discussed with:
Bradley 1. Griffie, Esquire
GRIFFIE & ASSOCIATES
200 North Hanover Street
Carlisle, PA 17013
(717) 243-5551
(800) 347-5552
EXHIBIT "A"
SUMMARY OF ACCOUNT
Principal- Total Assets
$45,123.35
Less Disbursements of Principal
(-) 12,038.81
(-) 31,156.49
Less Distributions
(IRA & Camry)
Interest
42.01
TOTAL remaining for Distribution
$ 1,970.06
RECEIPTS OF PRINCIPAL
CASH and BANK ACCOUNTS
Waypoint Bank
Certificate of Deposit # 8000006262................... $ 3,013.73
Members 1 st Federal Credit Union
Savings Account #: 178870-00......................... $ 10,953.13
SUBTOTAL available for distribution
$ 13,966.86
PERSONAL PROPERTY
1998 Toyota Camry ................................................... $ 9,750.00
SUBTOTAL available for distribution
$ 9,750.00
INDIVIDUAL RETIREMENT ACCOUNT (IRA)
Waypoint Bank
Account #: 9500002014....................................................... $ 21,406.49
TOTAL ASSETS ACCOUNTED FOR:
$ 45,123.35
DISBURSEMENTS OF PRINCIPAL
DEBTS OF DECEDENT
Bon-Ton Credit Card .............................................................. $ 113.96
Automobile Loan (All first Bank)......................................... $ 5,227.08
SUBTOTAL:
$ 5,408.04
FUNERAL EXPENSES
Egger Funeral Home ............................................................. $ 5,694.00
SUB TOT AL:
ADMINISTRA nON EXPENSES
$ 5,694.00
Register of Wills - probate fees.................................................. $ 79.00
Attorneys fees to GRIFFIE & ASSOCIATES ......................... $ 857.77
SUBTOTAL:
$ 936.77
PENNSYL VANIA INHERITANCE TAX
Tax due.. ........... ...... .... ..... ... .... .... ....... ........................ ... ........... ..... $ 0.00
Discount.......................................................................................... 0.00
Total net due
$ 0.00
TOTAL
$ 12,038.81
PRIOR DISTRIBUTIONS TO BENEFICIARIES
IRA with Waypoint Bank
Account #: 9500002014................................................. $ 21,406.49
(Distributed to Beneficiary
1998 Toyota Camry ......... ............... ....... ..... ..... .......... ....... ..... $ 9,750.00
(Distributed to Beneficiary)
TOTAL DISTRIBUTIONS:
$ 31,156.49
INTEREST AND DIVIDENDS
Interest on estate checking account:
Post-Date of Death interest earned on account ................................ $ 42.01
PROPOSED SCHEDULE OF DISTRIBUTION
Remaining proceeds of$I,970.06 to be distributed to surviving spouse, Charles G. Evans.
EXHIBIT "B"
STATUS REPORT UNDER RULE 6.12
~
Name of Decedent:
Lurma L. Evans
Date of Death:
11/21/01
2001-01159
Admin. No.
21-01-1159
Will 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 X No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No X .
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes X No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Family Settlement Agreement dated JU1Y~2' 2 02 filed of recordJuly 30, 2002.
Date:~/7f~ ~-~>
J.
Bradley L. Griffie,Esquire
Name (Please type or print)
200 N. Hanover St., Carlisle, PA 17013
"Address
(117) 243-5551
Tel. No.
Capacity: Personal Representative
X Counsel for personal
representative
(1".AH: rmf / AM3 )
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
SHIELDS CHARLES E III
6 CLOUSER ROAD
MECHANICSBURG, PA 17055
n_nn_ fold
ESTATE INFORMATION: SSN: 162-48-1119
FILE NUMBER: 2101-1059
DECEDENT NAME: FRYE RONALD E
DATE OF PAYMENT: 09/17/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 11/01/2001
NO. CD 001623
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $740.56
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$740.56
REMARKS: CHARLES E SHIELDS III ESQUIRE
NO POSTMARK
CHECK# 152
INITIALS: JA
RECEIVED BY:
SEAL
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS