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HomeMy WebLinkAbout04-19-06 ---1 150560411:25 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes" . PO BOX 280601 Harrisburq, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN 2 1 RESIDENT DECEDENT 0 6 File Number o 081 Date of Birth 207037373 01222 0 0 6 03121918 Decedent's Last Name Suffix Decedent's First Name S HOE M A K E R RUT H MI E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [X] 1. Original Return o 4. Limited Estate [X] o 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number r--.:> 7 1 7 ~Cb 3 ~O 9 ~D ::.0 > REGISTE!!~S USS\1llNL Y ..>~iT1 - ,:.: co 5i? \.0 .::7' (") 0 :;0." .~("- :::;0 :-1::1 -4 -=-"> 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes 2. Supplemental Return o o 1 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required H A R 0 L D SIR WIN I I I E S Q 6 4 SOU T H PIT T S T -0 :x N Firm Name (If Applicable) I R WIN BAY LEY LAW First line of address Second line of address C> W ,,-) >l'! City or Post Office State ZIP Code DATE FILED CARLISLE P A 17013 Correspondent's e-mail address:IRWINLAW@EARTHLlNK.NET Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true nd complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURf~ON)P ISLE FOR FILING RETURN ADDRESS 1315 NEWVILLE PA TIVE DATE CARLISLE PLEASE USE ORIGINAL FORM ONLY PA 17013 Side 1 L 15056041125 15056041125 ~ ~~ ---I 15056042126 REV-1500 EX 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. Decedent's Social Security Number 2 o 7 o 3 737 3 0 0 0 0 0 0 0 0 0 0 0 0 1 7 6 1 0 0 5 1 0 0 0 0 0 0 1 7 6 1 0 0 5 1 3 0 0 2 5 6 5 2 5 7 9 3 8 3 2 6 0 5 0 3 1 4 3 4 9 5 4 8 8 0 0 0 0 1 4 2 6 9 5 4 8 Decedent's Name: RUTH E. SHOEMAKER RECAPITULA TION 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) .................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) D Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) ... ... .......... .... . ...... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 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) . .'. . . . . . . . . . . . . . . . 13. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.O _ 16. Amount of Line 14 taxable at lineal rate X .0 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 o o 0 15. o 0 0 o 0 0 o o 0 16. o o 0 17. o 0 0 2140432 1 4 2 695 4 8 18. 19. Tax Due . . . . . . . . . . . . . . . . . 19. 2 140 4 3 2 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT D Side 2 L 15056042126 15056042126 ---I REV-1500 EX Page 3 Decertent's Complete Address: File Number 0081 DECEDENT'S NAME RUTH E. SHOEMAKER STREET ADDRESS 77 BROAD STREET CITY I STATE I ZIP NEWVILLE PA 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 21,404.32 1,070.22 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 1 ,070.22 Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in avalon Page 2, 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 20,334.10 A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SA) (58) 20,334.10 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and : Yes No a. retain the use or income of the property transferred; ...................................................................... D 00 b. retain the right to designate who shall use the property transferred or its income; ............................... D 00 c. retain a reversionary interest; or ................................................................................................ D 00 d. receive the promise for life of either payments, benefits or care? ....................................................... D 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... D 00 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... D 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. D 00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [72 P.S. S9116 (a) (1.1) (i)]. 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 zero (0) percent [72 P.S. S9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. s9116(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 four and one-half (4.5) percent, except as noted in 72 P.S. S9116(1.2) [72 P.S. s9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. s9116(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. Ht:V-l::'U<< t:)\.+ (b-~lj) . SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with rioht of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH NONE 0.00 TOTAL (Also enter On line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-1503 EX + (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH NONE 0.00 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-1504 EX + (6-98) SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP COMMONWEALTH OF PENNSYLVANIA INHERIT ANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER 1. DESCRIPTION NONE VALUE AT DATE OF DEATH 0.00 TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH NONE 0.00 TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-1508 EX + (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. DESCRIPTION VALUE AT DATE OF DEATH 1,400.00 1990 HONDA CIVIC LX SEDAN 4D EXHIBIT B 1963 CHEVROLET NOVA EXHIBIT C 2,200.00 PERSONAL PROPERTY SOLD AT AUCTION FEBRUARY 11,2006 EXHIBIT D M & T CLASSIC CHECKING # 0000002672067986 EXHIBIT E 26,878.00 867.80 M & T SAVINGS # 015004200934633 EXHIBIT E 4,828.03 ADAMS COUNTY/FARMERS NATIONAL BANK # 129801 EXHIBIT F 3,231.75 ADAMS COUNTY/FARMERS NATIONAL BANK # 9614834 EXHIBIT F 365.05 MEMBERS FIRST SAVINGS # 222750-00 EXHIBIT G 25.00 MEMBERS FIRST CERTIFICATE OF DEPOSIT # 222750-40 EXHIBIT G 50,097.36 MEMBERS FIRST CERTIFICATE OF DEPOSIT # 222750-46 EXHIBIT G 78,837.64 ERIE INSURANCE GROUP REFUND # Q 07-0500160 H 161.00 SPRINT NEXTEL REFUND 8.77 EGER FUNERAL HOME: PREPAID EXHIBIT H 7,126.05 HIGHMARK PREMIUM REFUND 40.06 ERIE INSURANCE GROUP HOMEOWNERS REFUND # Q 52-0501708 H 34.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 176,100.51 REV-1509 EX + (6-98) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 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 ADDRESS RELATIONSHIP TO DECEDENT A. NONE B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. NONE 0.00 0.00 TOTAL (Also enter on line 6, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY FILE NUMBER 0081 ESTATE OF RUTH E. SHOEMAKER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV.1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLlCABLEI VALUE 1. NONE 0.00 0.00 TOTAL (Also enter on line 7 Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: EGGER FUNERAL HOME, INC 7,126.05 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) PAUL E. STOUFFER Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 1315 DOUBLING GAP ROAD City NEWVILLE State PA Zip 17241 8,044.00 Year(s) Commission Paid: 2006 2. 3. Attorney Fees HAROLD S. IRWIN III, ESQ. 8,794.00 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 CUMBERLAND COUNTY REGISTER OF WILLS 322.00 5. Accountant's Fees 6. Tax Return Preparer's Fees STOTT & STOTT FINANCIAL SERVICES 500.00 7. 8. 9. CUMBERLAND COUNTY REGISTER OF WILL FILING FEES MENTZER'S AUCTION SERVICE: PUBLIC AUCTION OF PERSONALTY ROWE'S AUCTION SERVICE: PUBLIC AUTION OF TWO AUTOMOBILES 30.00 4,849.60 360.00 TOTAL (Also enter on line g, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 30,025.65 Hl::V-1512l::X + (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RUTH E. SHOEMAKER FILE NUMBER 0081 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. M.E. RUSSEll SALT SREVICE # 5927 WATER SOFTENER TREATMENT VALUE AT DATE OF DEATH 30.00 2. PHARMERICA # 5713-01-03431 PRESCRIPTION 20.76 3. CLAREMONT NURSING & REHABILITATION ACCOUNT 469 1,290.00 4. PP&l # 53100-72000 194.16 5. KOUGH'S Oil SERVICE 2-7-06 DELIVERY 180.68 6. R & W EQUIPMENT # 6928 AUTO DETAILING FOR AUCTION 253.23 7. NEWVilLE COMMUNITY AMBULANCE # NEWV-1258 124.00 8. ADAMS COUNTY/FARMERS NATIONAL BANK # 129801 CHECK 3215,3216,3217 WRITTEN & MAILED PRE-DEATH; CLEARED BANK ACCOUNT AFTER DEATH 486.55 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,579.38 "'"~""".'". COMMONWEALTH OF PENNSYLVANIA INHERITANCE T AX RETURN RESIDENT DECEDENT ESTATE OF RUTH E. SHOEMAKER SCHEDULE J BENEFICIARIES RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 1. PAUL E. STOUFFER ONE-SIXTH Collateral 0.16 1315 DOUBLING GAP ROAD NEWVLLE, PA 17241 2. SHARON SUE BARRICK FIVE-EIGHTEENTHS Collateral 0.28 709 SHED ROAD NEWVLLE, PA 17241 3. NANCY ELLEN STUM FIVE-EIGHTEENTHS Collateral 0.28 1329 DOUBLING GAP ROAD NEWVILLE, PA 17241 4. PHYLLIS MAE MATTHEWS FIVE-EIGHTEENTHS Collateral 0.28 117 STRAYER DRIVE CARLISLE, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. DOUBLING GAP CHURCH OF GOD CEMETERY ENDOWMENT FUND 800.00 NEWVILLE, PA 17241 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 800.00 FILE NUMBER 0081 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TEST AMENT OF RUTH E. SHOEMAKER I, RUTH E. SHOEMAKER, widow, of 77 Broad Street in the Borough of Newville, Cumberland County. Pennsylvania, being of sound and disposing mind,~ memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1 . I direct my hereinafter named Executrices to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that my funeral services be conducted by Egger Funeral Home in Newville, Pennsylvania, in a manner substantially similar to the aLTangements which I made for the funeral services of my husband. Raymond C. Shoemaker. and that my body be inteLTed beside his on our burial lot located in the Doubling Gap Cc:n1i.;tcf) Gf the CI-~Li.r'2h iJf Cui. 2. I give and bequeath the sum of Eight Hundred ($800.00) Dollars as an addition to the endowment fund for the care of the Doubling Gap Cemetery of the Church of God and request that the income arising therefrom be expended annually for the care and maintenance of the burial lot on which the bodies of my husband and I are inten-ed lllcluding maintenance of any monuments erected thereon, and any excess ll1come used for the care and maintenance of the cemetery generally. In the event there is no existing trustee for the endowment fund of said cemetery, I direct that the trustees of the Cemetery Association be the trustees of said fund but should they decline to accept such appointment or cease serving as sl1ch, then whatever corporate trustee may be Jesignaled by them as an altemate or successor trustee of the endowment fund for said cemetery. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath as follows: one-sixth (1/6) to my friend, Paul Stouffer: five-eighteenths (5/18) to my niece, Phyllis Matthews; five-eighteenths (5/l8) to my niece, Nancy Stum; and five-eighteenths (5/18) to my niece, Sharon S. Barrick, and to their respective heirs and assigns, provided each of them shall survive me by a period of ninety (90) days, but should any of them fail to so survive me then the share such deceased person would have received shall pass to such of his or her issue as shall survive me by a period of ninety (90) days, their heirs and assigns, per stirpes, and if there be no such issue the same shall lapse and be added pruportionately to the share or shares of the other persons who are residuary legatees, per stirpes. 4. I hereby nOn~l1dic. (;uilstililtC tinct ai?point illY friend Pai..il StCiu.f:~r~ il:; ~x::::~t':)~. c,f ~h:7 my Last Will and Testament, but should he fail [0 qualify or cease serving as such. then in such event I nominate, constitute and appoint my nieces. Phyllis Matthews and Nancy Sturn and Sharon S. Ban-ick, or any of them, as co-Executrices, and I further direct that none of them shall be required to post ,my bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. In the course of settlement of my estate, it is my request that the Executor or Executrices confer from time to t.ime with the persons who are the residuary beneficiaries so that their feelings may be taken into aecoune in making of decisions. IN WITNESS WHEREOF. I have hereunto set my hand and seal to this my Last Will and T eSl,lment written on one (I) page, this 17+-. day of August, 2002. -&4i C/ JJ~;71a~-u./ (SEAL) Ruth E. Shoemaker Signed, sealed, published and declared by RUTH E. SHOEMAKER, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. I~(j~ ~, 'h~ \ .ilL ROWE'S AUCTION SbK YiLt 2505 RlTNER HIGHWAY CARLISLE, P A 17013 717-249-1978 249-2677 697-4794 February 13,2006 To: Harold S. Irwin III 64 S. Pitt St. Carlisle, P A 17013 From: Rowe's Auction Service 2505 Ritner Highway Carlisle, P A 17013 RE: Ruth Shoemaker Estate Auction, February 11,2006 ," 2 Vehicles 3600.00 Less 10% commission $360.00 $3240.00 Total Due Estate $3240.00 Copy 15-14-105 Buyer's Name Or Number Item or J ,~ Lot Number I !f o/t) , , , @ $ REMARKS: 7 '-~> -~ .-<1-- William G. Rowe /' c::; -1 (t.-; [' I -<p. ~) r::,A (1J V ! C- $ f -I .~ j--.------'"\ ~~ i/t../)".} , , / L.;-(/ U ThiS receipt v,erifies payment and delivery of th t b . _ Reorder Form ;~I~is~~ulr~~:~:~~~~~:~ -~~~~~~~~:~'S Thank ~:1. ave, .#',/ 1--: t':--; , j fr ~,./ , J(C_ /'1 '/;., _/1 t' .- l Aifi:. L,J (-1 /0 ~.J,-J-- { 8 Buyer's Name Or Number Item or --r;::; Lot Number {~ ( tf ii, ....- . @ $ REMARKS: $ '-7 ""') T')U-- / ~ ,?- c--- \. \Jhis receipt verifies payment and delivery of the b Sold as IS. where is, All sales final Th nk a ave, . Reorder Form CT Missouri Auction SChooI1-800-83S-19S'S a you, FINAL SETTLEMENT Date --;]_. /7 -cY;', OWNER !Y;J'ot;f E ~4e41tdRc:t/ h~~o (' f!-;/aec': ~~A/~.) Add,.., ;ffd1' aT (rJCM.e /.<..-.<42A;P" t:&t"lP-o/ 7l/.<,..?4a:.4? /7 cO",. / Date of Sale 717tl;ttA; /7 ~~- .?tld6 Sale location Auchonee, &/"jI'?: -tllMt/-c/{ !il<"-0o/dt:t- C"hie, - ,jI . Other PROCEEDS OF SALE: Ca s h_._ 00 _ ___ 00 _ _ - 00 __' - - __. _. - __.__ 00 __ - _m - - - -- $ Chec ks _. _ _ _. __. - - 00 _ - 00 _ n' - 00 _ __. - - __ - - - _.. 00 -- ~ r'1 ; ~ ..//;? J/6 Other___ n.____.__/..'LIU_L<_:__;L_1'-____:_~_.___~_.__h.__n_n_______---------00--.---00 I ( CO ,. - - - -~ ~- - - -- - - - - -~- - - --- - - -- ~-- - - - - - r- .-- --- .----- - -- --- -- -- _.- - - -. -- - -- - - - - - - --. - - .-- - -- - -- --- -----.----------------------.-------------------------------------.----_..---------------------- Miscellaneous (see attached Iist)_______.______n______________mn. .:l ~ ~?-r;J _ 75- t d -- "7 1.:2 7. z.:!? t-C TOTAL PROCEEDS OF SALE____.__hmmmn.__mn__$ ;? ( g 78'. I LESS SELLER'S SALE EXPENSE: :;:2~ % /t~~{'(' Auctioneer's Fee _____n/t:_~___.xLe.1.t?--.c-Ytt.--- $- list) __nmn___.______nh. ,,~ .L-/! cC' ,:;.! ~c.', ;? 6' ;17. s:- Ci / '7-~-, ~ c ;2.:5~' ~.i~ "1oa ,"c. I. tJO / (/0; /~d,5~/ - - 47ft!, "0 V DEDUCT TOTAL SELLER'S SALE EXPENSE__nm.$ TOTAL NET PROCEEDS TO SELLERn._m_$ ;1:..1.0;< ,f//Cl I I, (or we), the seller of goods, merchandise, and/or property sold at public auction on above date and location, acknowledge and accept this settlement of proceeds of sale. I (or we) agree to accept all re- sponsibility for providing merchantable title to all goods, merchandise, and/or property sold, and fOT delivery of title to the purchaser. . ~. r') ~- Cl ;' I. <[A/.L. 3-/7- t76 tc~.\:- I. J0.1)<:o, ~ . (Date) (Seller's Sig[J;2re) ~4'~<< ~?Z~ .~ /6.9R'L- .II...,,+;^.........r nr (";<Ie. '2r's Sianature (Seller's Signature) f!1M&TBank 499 Mitchell Road, Millsboro, DE 19%6 Mail Code DE-MB-12 Phone (888) 502-4349 Fa"\: (302) 934-2955 February 10,2006 Irwin Law Office 64 South Pitt Street Carlisle, Pennsylvania 17013 Re: Estate of Ruth E Shoemaker Social Securitv: 207-03-7373 Date of Death: Januarv 22,2006 Dear Sir or Madam: Per your inquiry dated January 26, 2006, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: I. Type of Account Checking Account Account Number 2672067986 Ownership (Names oj) Ruth E Shoemaker * Paul E Stouffer, POA * Opening Date 11/18/83 Balance on Date of Death $867.80 AccnLed Interest $ 0.00 Total $867.80 2. Type of Account Savings Account Account Number 15004200934633 Ownership (Names oj) Ruth E Shoemaker * Paul E Stouffer, POA * Opening Date 10/01/79 Balance on Date of Death $4,827.84 AccnLed Interest $ 0.19 Total $4,828.03 Please be advised, there was no safe deposit box found for the above decedent. Your request to close the accounts has been forwarded to the branch. * For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the High Street Carlisle Office # 717-240-4536. Sincerely, ----~vrv<;f ~:'-::f~ Nancy Clagett Records Management ~ ADAMS COUNlY NATIONAL BANK February 3,2006 Irwin Law Office 64 South Pitt Street Carlisle, P A 17013 Re: Estate of Ruth E. Shoemaker Dear Mr. Stouffer: The following information is being provided as per your request: Acct. Type Account Account Accrued Ownership Date Date Joint No. Principal on Interest to Opened D.O.D. D.O.D. 3'l.3 \. 15 Checking 129801 $3,231.00 $.75 Individual 3-7-85 N/A Savings 9614834 $364.93 $0.12 Individual 4-2-90 N/A 3~S". 06 * A Safe Deposit Box was held at the Newville Branch Office. Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please contact me at (717)339-5116. Sincerely, ~rY~ K ~ Lois Kime Deposit Services PO Box 3129, GETTYSBURG, PA 17325 I PHONf 717.334.3161 I felLL IRcl888.334.2262 I w\vwacnbcom SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Estate of: RUTH E. SHOEMAKER Date of Death: 01/22/2006 Social Security Number: 207-03-7373 tv 1st MEMBERS 1st FEDERAL CREDIT UNION 222750 -00 09/26/2002 $25.00 $.00 $25.00 None 222750 -40 09/26/2002 $49,959.68 $137.68 $50,097.36 None 222750 -46 01/11/2006 $78,765.00 $72.64 $78,837.64 None MJMBERS .~1.E. ~~ERAL CREDIT UNION /V:rc~( {/ /C~~ Denise A. Woife / Insurance Services Supervisor February 16, 2006 513 \ ~\J 1 5000 Louise Drive . Po. Box 40 . Mechanicsburg, Pennsylvania 17055 . (717) 6<)7-1161 . www.mcmbers1st.org PR-04-2006 09:28AM FROM- T-862 P.002/002 F-TOS ~ ff~~~ k. 15 Big Spring Avenue NEWVILLE, PENNSYLVANIA 1 7241 F. CHARLES EGGER, Supervisor 717-776-3414 FRANK C. EGGER, Funarol Director April 4, 200€; Funeral Bill for Ruth E. Shoemaker Date of Death January 22, 2006 Professional Services $3,375.00 10 Death Certificates $6.00 a piece $60.00 Antique White 18 Gauge Casket $2,04:5.00 Burial Vault $895.00 Cemetery Opening $400.00 Stone date inscription $100JIO Flowers casket spray $135.(10 Organist $35.00 Clergy offering 2 X $50.00 $100.00 Hairdresser $25.000 Sentinel Obituary $105.05 Total $7,275.05 Amount Paid by Burial Account $7,126.05 Funeral Bill Paid In Full 1/25/06 REGIISTER OF WILLS CUMBERLAND COUNTY INVENTORY , Deceased No. 21 06 0081 Date of Death 1 / 22 / 2 0 0 6 Social Security No. 2 07037373 Estate of RUTH E. SHOEMAKER also known as Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. Wlle verify that the statements made in this inventory are true and correct. I/We understand that false statements herein(fTJade are subj!g to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. ~O c::r- :"- :D :;l> CD '"U -0 Personal Representative: <13;;; P :::0 ~ ......crn ~i.~~ PAUL E. STOUFFER ~.>:=o ~ --I r~ :J .. Dated APRIL , 2006 > C) ~ -r1 ,'1 C") c, Name of Attorney: HAROLD S. IRWIN III ESQ ,-, _.'. ,I ~~_ ~ ;=~~ I '. ~:~J ',e"'> ,~ . ~, :" C") .." lTI I.D. No.: 29920 Address: 64 SOUTH PITT ST i.,';. CJ -'~~ '"'\ CARLISLE PA 17013 Telephone: 7172436090 Description 1990 HONDA CIVIC LX SEDAN 4D Value 1,400.00 1963 CHEVROLET NOVA 2,200.00 PERSONAL PROPERTY SOLD AT AUCTION FEBRUARY 11,2006 26,878.00 M & T CLASSIC CHECKING # 0000002672067986 867.80 M & T SAVINGS # 015004200934633 4,828.03 ADAMS COUNTY/FARMERS NATIONAL BANK # 129801 3,231.75 Total 176,100.51 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 ..;~ Continuation of Inventory RUTH E. SHOEMAKER 21 06 0081 PaQe 1 Description of Inventory Description ADAMS COUNTY/FARMERS NATIONAL BANK # 9614834 Value 365.05 MEMBERS FIRST SAVINGS # 222750-00 25.00 MEMBERS FIRST CERTIFICATE OF DEPOSIT # 222750-40 50,097.36 MEMBERS FIRST CERTIFICATE OF DEPOSIT # 222750-46 78,837.64 ERIE INSURANCE GROUP REFUND # Q 07-0500160 H 161.00 SPRINT NEXTEL REFUND 8.77 EGER FUNERAL HOME: PREPAID 7,126.05 HIGHMARK PREMIUM REFUND 40.06 ERIE INSURANCE GROUP HOMEOWNERS REFUND # Q 52-0501708 H 34.00 Grand Total $ 136,694.93 176,100.51 Subtotal $ PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ~ECEIVED FROM: IRWIN HAROLD S III 64 SOUTH PITT STREET CARLISLE, PA 17013 ___nn fold ESTATE INFORMATION: SSN: 207-03-7373 FILE NUMBER: 2106-0081 DECEDENT NAME: SHOEMAKER RUTH E DATE OF PAYMENT: 04/19/2006 POSTMARK DATE: 04/19/2006 COUNTY: CUMBERLAND DATE OF DEATH: 01/22/2006 REV-1162 EX(11-96) NO. CD 006575 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $20,334.10 I I I I I I I I TOTAL AMOUNT PAID: $20,334.10 REMARKS: CHECK# 10358 SEAL INITIALS: MW RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS