HomeMy WebLinkAbout11-07-06
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OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
II 2006
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Naylor, Barbara S
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
08-12-2006
06-02-1923
(IF APPLICABLE) SURVNING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
Naylor, Edward N.
[!] 1. Original Return
o 4. Limited Estate
06.
09
Decedent Died Testate (Attach
copy of Will)
Litigation Proceeds Received
o 2. Supplemental Return
o 4a.
07.
o
Future Interest Compromise (date of death after
12-12-82)
Decedent Maintained a Living Trust (Attach
copy of Trust)
10 Spousal Poverty Credit (date of death between
. 12-31-91 and 1-1-95)
0741
NUMBER
201-16-1971
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
177 -16-1908
o 3. Remainder Return (date of death prior to 12-13-82)
. 0 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Mach Sch O)
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NAME
William R. Bunt, Esq.
FIRM NAME (If applicable)
Law Office of William R. Bunt
TELEPHONE NUMBER
717 -582-8195
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Sche,dule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) 0 Separate Billing Requested
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
COMPLETE MAILING ADDRESS
109 South Carlisle Street
POB 336
New Bloomfield, PA 17068
(1 ) None OFFIC!AL USE ONLY
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(2) ,--, c:;)
None ~ ,:;:::~ ".I
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(3) None
(4) None
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(5) 153,607.07
(6) None
(7) None
(8) 153,607.07
(9) 17,653.82
(10) None
(11)
17,653.82
135,953.25
(12)
(13)
13. Charitable and Governmental Bequests/Sec 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)
None
(14)
135,953.25
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0.00
0.00
0.00
0.00
0.00
20.0
.
RE REQUESTING A REFUND OF AN OVERPAYMENT.
15. Amount of Line 14 taxable at the spousal tax rate, 135,953.25 x .00 (15)
or transfers under Sec. 9116(03)(1.2)
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0 0.00 .045 (16)
i= 16.Amount of Line 14 taxable at lineal rate x
~
:J (17)
a. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12
==
0
(.) 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18)
x
~ 19. Tax Due (19)
Copyright 2002 form software only The Lac:kner Group, Inc.
Form REV-1500 EX (Rev. 6-00:
e
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Decedent's Complete Address:
STREET ADDRESS
884 Oak Oval
CITY Mechanicsburg
I STATE PA
!ZIP 17055
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
0.00
Total Credits (A + B + C)
(2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPA YMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE
A. Enter the interest on the tax due.
S. Enter the total of Line 5 + SA. This is theBALANCE DUE
(3)
(4)
(5) 0.00
(SA)
(58) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "XU IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred;.............................--............................--................ 0
b. retain the right to designate who shall use the property transferred or its income;................................ 0
c. retain a reversionary interest; or..............................__............................................................................ 0
d. receive the promise for life of either payments, benefits or care?........................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............ ........ ........ ............................... .............................. -...................... 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.............................._..........................................................--.................... 0 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and
complete. Declaration of preparer other than the personal representative is based on all information of which pre parer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Steven C Dal~ ~ R~ T7t--=
~C_}Jo-' ~C:>~~
'SIGNATURE OF PERSON RESPON FOR FILING RETURN N~~ESS
No
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DATE
622 Elliott Drive
Lewisberry, PA 17339
/ C/:J-7/(J <c
DATE
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 39116 (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 0%
[72 P.S. 39116 (a) (1.1) (ii)]. The statutedoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 39116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S.
39116 1.2) [72 P.S. 39116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 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.
ADDRESS
109 South Carlisle Street
P.O. Box 336
New Bloomfield, PA 17068
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIV
William R. Bunt, Esq.
"
WilLIAM R. BUNT
CHRYSTAL l. PROSSER
ATTORNEYS AT lAW
109 S. Carlisle Street
New Bloomfield, Po.
17068
Tel (717) 582-8195
FAX (717) 582-7521
LAST WILL AND TESTAMENT
OF
BARBARA S. NAYLOR
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I, BARBARA S, NAYLOR, of Upper Allen Township, Cumberland County, P~l:lnsylv~m?,
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being of sound mind, memory and understanding, do hereby declare this to be 'my LastWitlq:nH
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Testament, revoking all former wills or writings in the nature thereof an_d _~-,-ny: cod!-~ils t~_$.r~~
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made, G.)
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FIRST:
I direct my hereinafter named Executor or alternate Executor, as the case
may be, to pay all of my just debts, funeral expenses, costs of administration and inheritance
taxes out of the corpus of my estate as soon after my decease as is practicable to do so,
SECOND:
I give, bequeath and devise all of my estate, real, personal and mixed and
wheresoever situate, unto my husband, Edward N, Naylor.
THIRD:
In the event that my husband, Edward N. Naylor, predeceases my
decease, then and in that event, I give and bequeath the following:
A. I give and bequeath my mahogany canopy bed set (including the canopy
bed, two night tables, a chest of drawers and a dresser with a mirror) unto my niece, Diane
Gutshall.
In the event that my niece, Diane Gutshall, predecease my decease, then
and in that event, I direct that said bequest shall lapse and become part of my residuary estate.
B. I give and bequeath my milk glass collection to my great niece, Patricia
Kissinger.
In the event that my great niece, Patricia Kissinger, predeceases my
decease, then and in that event, I give and bequeath said milk glass collection unto my friend.
Martha Robinson.
c.
I give and bequeath my grandfather clock unto my nephew, Steven C.
Daly.
Page 1 of 11 Pages
..
WILLIAM R. BUNT
HRYSTAL L. PROSSER
ATTORNEYS AT LAW
109 S. Carlisle Street
New Bloomfield. Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
In the event that my nephew, Steven C. Daly, predeceases my decease,
then and in that event, I give and bequeath said grandfather clock unto my nephew's wife,
Delores A. Daly.
FOURTH:
In the event that my husband, Edward N. Naylor, predeceases my
decease, then and in that event, I give, bequeath and devise all of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate, as follows:
A. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto the Salvation
Army, a religious and charitable organization with offices at 701 North Broad Street,
Philadelphia, Pennsylvania 19123 to be used within the Commonwealth of Pennsylvania for the
purpose of feeding the hungry.
I specifically direct that said five (5%) percent of my residuary shall be
calculated from the net value of my estate after the payment all of my just debts, funeral
expenses, costs of administration and inheritance and estate taxes.
B. I give, bequeath and devise ten percent (10%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my nephew,
Steven C. Daly.
In the event that my nephew, Steven C. Daly, predeceases my decease,
then and in that event, I give, bequeath and devise one-half of said share of my estate unto my
nephew's wife, Delores A. Daly, and one-half of said share of my estate unto my nephew, James
Barrick.
C. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my nephew's
wife, Delores A. Daly.
In the event that my nephew's wife, Delores A. Daly, predeceases my
decease, then and in that event, I give, bequeath and devise said share of my estate unto my
nephew, Steven C. Daly.
Page 2 of 11 Pages
),
WilLIAM R. BUNT
HRYSTAl L. PROSSER
ATTORNEYS AT LAW
109 S. Carlisle Street
New Bloomfield. Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
D. I give, bequeath and devise five percent (5%) of my estate, real, personal
and mixed and wheresoever situate unto my great nephew, Matthew Daly.
In the event that my great nephew, Matthew Daly, predeceases my
decease, then and in that event, I give, bequeath and devise said share of my estate unto the
remaining beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
E. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my great niece,
Melissa Daly.
In the event that my great niece, Melissa Daly, predeceases my decease,
then and in that event, I give, bequeath and devise said share of my estate unto the remaining
beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
F. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my great
nephew, Marc Barrick.
In the event that my great nephew, Marc Barrick, predeceases my
decease, then and in that event, I give, bequeath and devise said share of my estate unto my
nephew, Steven C.Daly.
G. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my friend, Jan
Steele Hammaker.
In the event that my friend, Jan Steele Hammaker, predeceases my
decease, then and in that event, I give, bequeath and devise said share of my estate unto the
remaining beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
H. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my friend, Lori
Nast.
In the event that my friend, Lori Nast, predeceases my decease, then and
Page 3 of 11 Pages
It
WilLIAM R. BUNT
HRYSTAl L. PROSSER
ATTORNEYS AT lAW
109 S. Carlisle Street
New Bloomfield. Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
in that event, I give, bequeath and devise said share of my estate unto the remaining
beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
I. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my sister-in-law,
Marguerite Henderson.
In the event that my sister-in-law, Marguerite Henderson, predeceases my
decease, then and in that event, I give, bequeath and devise said share of my estate unto the
remaining beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
J. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my brother-in-
law, Raymond Naylor.
In the event that my brother-in-law, Raymond Naylor, predeceases my
decease, then and in that event, I give, bequeath and devise said share of my estate unto the
remaining beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
K. I give, bequeath and devise seven percent (7%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my niece,
Dorothy Holley.
In the event that my niece, Dorothy Holley, predeceases my decease, then
and in that event, I give, bequeath and devise said share of my estate unto Ruth Ann Wright,
Barbara Jean Fry and Patricia Kissinger, or the survivors thereof, in equal shares, share and
share alike.
L. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my niece, Ruth
Ann Wright.
In the event that my niece, Ruth Ann Wright, predeceases my decease,
then and in that event, I give, bequeath and devise said share of my estate unto Dorothy Holley,
Barbara Jean Fry and Patricia Kissinger, or the survivors thereof, in equal shares, share and
Page 4 of 11 Pages
;.
WILLIAM R. BUNT
HRYSTAL L PROSSER
ATIORNEYS AT LAW
109 S. Corlisle Street
New Bloomfield, Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
share alike.
M. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto niece, Barbara
Jean Fry.
In the event that my niece, Barbara Jean Fry, predeceases my decease,
then and in that event, I give, bequeath and devise said share of my estate unto Dorothy Holley,
Ruth Ann Wright and Patricia Kissinger, or the survivors thereof, in equal shares, share and
share alike.
N. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my great niece,
Patricia Kissinger.
In the event that my great niece, Patricia Kissinger, predeceases my
decease, then and in that event, I give, bequeath and devise said share of my estate unto her
husband, Gregory Kissinger.
O. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my niece, Dixie
Steigleman.
In the event that my niece, Dixie Steigleman, predeceases my decease,
then and in that event, I give, bequeath and devise said share of my estate unto the remaining
beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
P. I give, bequeath and devise three percent (3%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto my niece, Diane
Gutshall.
In the event that my niece, Diane Gutshall, predeceases my decease, then
and in that event, I give, bequeath and devise said share of my estate unto the remaining
beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
Q.
I give, bequeath and devise five percent (5%) of the rest, residue and
Page 5 of 11 Pages
'Jo
WilLIAM R. BUNT
HRYSTAl l. PROSSER
ATTORNEYS AT LAW
109 S. Carlisle Street
New Bloomfield. Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
remainder of my estate, real, personal and mixed and wheresoever situate unto Steven C. Daly,
in trust, however, to act as trustee upon the following terms and conditions:
1. To create the Gavin Horting Trust.
2. To administer said trust in accordance with terms and conditions of
trust enumerated below.
3. To pay the accumulated income and principal to the said Gavin
Horting from said trust, on the twenty first (21 5t) birthday of said child.
4. In the event that the said Gavin Horting predeceases my decease
or becomes deceased prior to the final distribution of said child's trust share, then and in that
event, my said trustee shall transfer the balance remaining in said trust unto the remaining
beneficiaries named in this Paragraph FOURTH surviving my decease pro rata.
5. I name, constitute and appoint Matthew Daly, as the alternate
trustee of the Gavin Horting Trust.
R. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto Steven C. Daly,
in trust, however, to act as trustee upon the following terms and conditions:
1. To create the Zachary Criswell Trust.
2. To administer said trust in accordance with terms and conditions of
trust enumerated below.
3. To pay the accumulated income and principal to the said Zachary
Criswell from said trust, on the twenty first (21 5t) birthday of said child.
4. In the event that the said Zachary Criswell predeceases my
decease or becomes deceased prior to the final distribution of said child's trust share, then and
in that event, my said trustee shall transfer the balance remaining in said trust unto the Joshua
Criswell Trust to be administered in accordance with the My Last Will and Testament.
5. I name, constitute and appoint Matthew Daly, as the alternate
trustee of the Zachary Criswell Trust.
Page 6 of 11 Pages
:>
WilLIAM R. BUNT
HRYSTAL L. PROSSER
ATIORNEYS AT LAW
109 S. Carlisle Street
New Bloomfield, Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
S. I give, bequeath and devise five percent (5%) of the rest, residue and
remainder of my estate, real, personal and mixed and wheresoever situate unto Steven C. Daly,
in trust, however, to act as trustee upon the following terms and conditions:
1. To create the Joshua Criswell Trust.
2. To administer said trust in accordance with terms and conditions of
trust enumerated below.
3. To pay the accumulated income and principal to the said Joshua
Criswell from said trust, on the twenty first (21st) birthday of said child.
4. In the event that the said Joshua Criswell predeceases my decease
or becomes deceased prior to the final distribution of said child's trust share, then and in that
event, my said trustee shall transfer the balance remaining in said trust unto the Zachary
Criswell Trust to be administered in accordance with this My Last Will and Testament.
5. I name, constitute and appoint Matthew Daly, as the alternate
trustee of the Joshua Criswell Trust.
FIFTH:
I direct that any trust created pursuant to this My Last Will and Testament
be administered upon the following terms and conditions:
A. To pay said beneficiary out of each beneficiary's respective trust, the
income and so much of the principal, as may, in the sole discretion of my trustee, be necessary
for the maintenance, support, medical expenses, and college education of said beneficiary.
B. The payments authorized in subparagraph A of this Paragraph FIFTH,
shall be made without regard to the equality of distribution between said beneficiaries. The
amount to be paid for the benefit of said beneficiary shall be determined from time to time by the
need of said beneficiary, and the amounts and times of said payments shall be determined by
such need. The said payments may be made by my said trustee directly to said beneficiary as
may be, in the sole opinion of my trustee, of such age, and ability to handle properly the funds so
paid to such beneficiary, or may be made by my said trustee directly to the person having the
custody and care of the said beneficiary, or may be made by my said trustee directly to any
Page 7 of 11 Pages
)
WilLIAM R. BUNT
HRYSTAL L. PROSSER
ATTORNEYS AT lAW
109 S. Carlisle Street
New Bloomfield. Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
institution entitled to such payment by reason of services rendered or to be rendered to the said
beneficiary. In making the aforesaid payments, my said trustee shall give primary consideration
to the individual needs of said beneficiary and to other sources of income available to said
beneficiary, and the individual needs of said beneficiary shall override any consideration as to
any equality of distribution for the purposes mentioned in this subparagraph.
SIXTH:
I direct that no trustee, executor, guardian, or other fiduciary named,
nominated, or appointed in this, my Last Will and Testament, shall be required to post any bond
or give any security of any type for any purpose whatsoever, any law or rule of court of the
Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding.
SEVENTH: My personal representative and trustee shall have the following powers in
addition to those vested in them by law and by other provisions of this Will, applicable to all
property, real, personal and mixed and wheresoever situate, including property held for minors,
whether principal or income, exercisable without court approval, and effective, with respect to
each item of said property, until actual distribution thereof.
A. To retain, as investments of my estate or trust, any or all assets of my
estate, real, personal, or mixed, without regard to any principal of diversification, and to
purchase and acquire real or personal property, and to hold any or all such real and personal
property retained or acquired without making the same productive of income.
B. To permit a beneficiary, or any of them, to occupy any real estate retained
or acquired upon such terms and conditions as my trustee shall deem proper.
C. To pay all taxes, charges, and expenses of maintenance, upkeep,
improvement, development, protection, preservation and investment of any retained or acquired
real or personal property, such payments to be made from either principal or income as my said
trustee shall determine.
D. To retain or invest any and all funds, whether principal or income, in any
real or personal property without restriction to legal investments; to purchase investments at
premiums; to exercise all rights of a security holder or shareholder in any corporation; and to
Page 8 of 11 Pages
~
WilLIAM R. BUNT
HRYSTAl L. PROSSER
ATTORNEYS AT lAW
109 S. Carlisle Street
New Bloomfield. Po.
17068
Tel (717) 582-8195
FAX (717) 582-7521
lease, mortgage, pledge, give options upon or sell at public or private sale and without approval
of any court and without any responsibility to the buyer or buyers to see to the application of the
purchase price, any real or personal property, or portion or portions thereof, irrespective of the
manner or the means by which the same was acquired by my said trustee.
E. To make any payment or distribution herein provided for in cash, kind, or
partly in cash and partly in kind, at valuations fixed by my trustees at the time of distribution.
EIGHTH:
Any and all payment or payments of any sum or sums, whether in cash or
in kind and whether for principal or income, payable to the said beneficiary, or any of them, shall
be made upon the sole receipt of the respective individual to whom the payment is made, and
free from anticipation, alienation, assignment, attachment, and pledge, and free from control by
the creditors of any such beneficiary. All shares of principal and income herein given shall be
free from anticipation, assignment, pledge, or obligations of any beneficiary, and shall not be
subject to any execution or attachment.
NINTH:
In the event that my husband, Edward N. Naylor, predeceases my
decease, then and in that event, I direct that all of my fine jewelry be sold and the proceeds
therefrom become part of my residuary estate to be distributed in accordance with this My Last
Will and Testament.
TENTH:
Any person who shall have died within thirty (30) days of my death, or
under such circumstances that the order of our deaths cannot be established by proof, shall be
deemed to have predeceased me.
ELEVENTH: I name, constitute and appoint my nephew, Steven C. Daly, as Executor of
this my Last Will and Testament.
In the event of the renunciation, death, resignation or inability of my nephew,
Steven C. Daly, to act for any reason whatsoever, as the Executor of my estate, then and in that
event, I name, constitute and appoint my brother-in-law, Raymond Naylor, as the alternate
Executor of this my Last Will and Testament.
My Executor or alternate Executor, as the case may be, are hereby excused from
Page 9 of 11 Pages
WilLIAM R. BUNT
HRYSTAl l. PROSSER
ATTORNEYS AT LAW
109 S, Carlisle Street
New Bloomfield. Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
the posting of any bond or security notwithstanding any provisions of the law to the contrary.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament this 28th day of June, 2006.
N'
- j A~~
~:;~f'vl"':';;~3:::c:-v'1fL f~J__~~~4L-{,-- (SEAL)
v
Signed, sealed, published and declared by the above named Testatrix, 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 set our names as attesting witnesses.
~V\/~h
1/ --
(I~~d~
Page 10 of 11 Pages
WIlLIAM R. BUNT
'iRYSTAL L. PROSSER
ATTORNEYS AT LAW
109 S. Carlisle Street
New Bloomfield. Po.
17068
Tel. (717) 582-8195
FAX (717) 582-7521
ACKNOWLEDGMENT AND AFFIDAVIT
Commonwealth of Pennsylvania
SS
County of Perry
We, Barbara S. Naylor, the Testatrix in, and Chrystal L. Prosser, Esquire, and
..::?!7/'!. ~':i?0... ...l3. !t?~". (/l......... ... .., ... ... ......, the witnesses to the Last Will and Testament of
Barbara S. Naylor the attached or foregoing instrument, who have signed the instrument, having
been duly qualified according to law do depose and say:
(a) that I, Barbara S. Naylor, the Testatrix do hereby acknowledge that I
signed and executed the instrument as my Last Will and Testament, and that I signed it willingly
and as my free and voluntary act for the purposes therein expressed.
(b) that we, Chrystal L. Prosser, Esquire, and ..,5h.q~r.!J:.::...7j/g.'1:.~.~.l........
the witnesses, were present and saw the Testatrix sign and execute the instrument as her Last
Will and Testament; that the Testatrix signed willingly and executed it as her free and voluntary
act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix
signed the will as a witness; and that to the best of our knowledge the Testatrix was at that time
18 or more years of age, of sound mind and under no constraint or undue influence.
/::5, ,< . /. " /J" 'c'), '"
/ ,/;/<'t./I-2""(.~ /'''> /{/{J:"---.,. //1"~---'
Barbara S. Naylor, Testator d'
iI . ~()
{jv~ ,~
ChrYstal L. Prosser, Esquire, Witness
4i':::.e~~UdUU Witness
Sworn to or affirmed and acknowledged
before me this 28th day of June, 2006.
~D \\'\. :S~t,,\
IIIGB.A M. SMILEY. IIOTMrf!l!!
8t.OOMFIEl.D BORG.. PERIn' """".,
IV COMMISSlOR EXPtRElS M 22._
Page 11 of 11 Pages
,
Rev-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Naylor, Barbara S
FILE NUMBER
21-2006-0741
ESTATE OF
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of sutvivorship must be disclosed on schedule F.
,
ITEM
NUMBER DESCRIPTION
1 Jewelry (see attached appraisal by Joseph A. Rosi)
VALUE AT DATE
OF DEATH
24.600.00
2 Messiah Village Apartment - refund of acquisition fee (see attached amortization
schedule)
129.007.07
TOTAL (Also enter on Line 5, Recapitulation)
153.607.07
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
rX~~.
4636 Jonestown Road
Harrisburg, Pennsylvania 17109
Phone (717) 652-8477 . Fax (717) 652-9245
",EMBER
~)
Jewelers, Inc.
10/03/06
Joseph A. Rosi, Jr., CGA
President
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
[gjC
~JL
\'.'
Dear Barbara Naylor:
This appraisal is being issued by a Certified Gemologist
Appraiser of the American Gem Society, an eli.te group of
gelologically-trained professional jewelers who subscribe to
a strict code of ethics. Great care has been taken to
provide you with complete descriptions of your jewelery and
accurate estimated ESTATE VALUE.
Unless specifically stated, mounting are assumed to be
mass produced rather than handmade, and in good repair.
Most mountings will not permit us to examine and measure
every detail, therefore the appraisal values are based only
on estimated quality, weights and measurements of the items,
unless otherwise stated.
It should be understood by our appraisal clientele that an
appraisal is not an all inclusive document, but, rather, that
there are many specific types of appraisals suited for
specific needs. To avoid misunderstanding, the enclosed
appraisal is report number 001271.
The total ESTATE VALUE for the jewelry listed is
$24,600.00.
sincei,71 L' i:~
~W'kOSi, Jr., CGA
Certified Gemologist Appraiser,
American Gem Society
ESTATE OF BARBARA NAYLOR APPt-U\rtJAC-
-- - - ---
ESTATE OF BARBARA NAYLUK AjJjJKI~I~AL
Appraisal Number:
001271
Date: 10/03/06
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items List
Ladies Diamond Engagement Ring
Ladies 14K White Gold Diamond Solitare Engagement
Ring containing one Round Brilliant CUt Diamond set
in 4-prong 14K White Gold with a 14K White Gold Band.
The Ring measures approximately 2.0 rom at shoulders
and tapers to 1.6 rom at bottom of shank and weighs
approximately 3.0 grams.
GEMSTONE GRADING REPORT:
Type........ ..... Diamond
Shape.. .......... Round Brilliant Cut
Size. . . . . . . . . . . . . .8.68-8.70 x 6.00 rom
Weight....... .....2.83 carat
Color...... ... ... .Near Colorless (I)
Clarity...........Imperfect 1
ESTATE VALUE:
12,250.00
...
Appraisal continued on next page.
Appraisal Number: 001271
Page: 2
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Diamond Engagement Ring
Ladies 14K Yellow Gold Diamond Solitare Engagement
Ring containing one Round Brilliant Cut Diamond set
in 4-prong 14K White Gold Head with 14K Yellow Gold
Band. The Ring measures approximately 2.2 rom at
shoulders and tapers to 1.4 rom at bottom of shank and
weighs approximately 2.4 grams.
GEMSTONE GRADING REPORT:
Type............. Diamond
Shape............ Round Brilliant Cut
Size..............7.49-7.52 x 4.00 rom
Weight. ...........1.42 carat
Color...... ...... . Faint Yellow (P)
Clarity.. ....... ..VVS 2
ESTATE VALUE:
3.900.00
Appraisal continued on next page.
Appraisal Number: 001271
Page: 3
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Diamond Tennis Bracelet
Ladies 14K Yellow Gold Diamond "Line" Bracelet
containing forty-eight(48) individual 4-prong links
hinged with one Round Brilliant Cut Diamond set in
each link. The Bracelet has a Box Catch with
undercarriage safty and measures approximately 7 1/4
inches in length and weighs approximately 14.2 grams.
GEMSTONE GRADING REPORT:
Type............. Diamonds (42)
Shape....... ..... Round Brilliant Cut
Size. ........... ..48-3.0 rom each
Weight............6.13 carat total
Color. . . . . . . . . . . . . Faint Yellow (K)
Clarity... ........SI 2
ESTATE VALUE:
4.200.00
..
Appraisal continued on next page.
Appraisal Number: 001271
Page: 4
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Diamond "S" Bracelet
Ladies 14K Yellow Gold "San Marco" Diamond Bracelet
containing twenty-nine individual links with one
Round Single Cut Diamond set in Bead prongs in each
link. rhe Bracelet measures approximately 7 3/4
inches in length and weighs approximately 12.3 grams.
GEMSTONE GRADING REPORT:
Type............. Diamonds (29)
Shape............ Round Single Cut
Size. . . . . . . . . . . . . .29-1.7 rom each
Weight............ .50 carat total
Color. ........... . Faint Yellow (J)
Clarity... ........Imperfect 2
ESTATE VALUE:
800.00
Appraisal continued on next page.
Appraisal NumbeJ:::: 001271
Page: 5
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Diamond Pendent
Ladies 14K Yellow Gold Diamond Solitare Pendent
containing one Round Brilliant Cut Diamond set in
6-prong 14K Yellow Gold "Buttercup" Pendent with 14K
Yellow Gold 6R Rope Chain measuring approximately
nineteen (19) inches in length and weighing
approximately 1.9 grams.
GEMSTONE GRADING REPORT:
Type............. Diamond
Shape............ Round Brilliant Cut
Size............. .5.65-5.75 x 3.20 nun
Weight........ .... .75 carat
Color...... .... ...Near colorless (I)
Clarity...........Imperfect 1
ESTATE VALUE:
1. 075 .00
Appraisal continued on next page.
Appraisal Number: 001271
Page: 6
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Blue Topaz Pendent
Ladies 14K Yellow Gold Blue Topaz and Diamond Pendent
containing one Oval Facated Swiss Blue Topaz set in
4-prong Oval PEndent with one Round Brilliant Cut
Diamond set in 4-prong 14K Yellow Gold Head above
Blue Topaz on Bale. The Chain is 14K Yellow GOld Flat
Curb style measuring approximately sixteen (1.6)
inches in length and lrom in width.
CENTER STONE GRADING:
Type........ ..Blue Topaz Quartz
Shape. ....... . Oval Facated Cut
Size..........12.70 x 10.20 x 7.25 rom
Weight........5.00 carat
Color.........Swiss Blue
Clarity... ... . Clean
SIDE STONE GRADING:
Type....... .......Diamond
Shape.. ...........Round Brilliant Cut
S i z e. . . . . . . . . .". . . . 3 . 0 rom
Weight............ .10 carat
Colo~........... ..Near Colorless (H)
Clarity .<. . . . . . . . . . SI 1
ESTATE VALUE:
275.00
Appraisal continued on next page.
Appraisal Number: 001271
Page: 7
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Pearl Strand
Uniform Knotted Fifteen (15) Inch Single Strand of
Cultured Pearls containing sixty-nine (69) Pearls
with 14K Yellow Gold Filligree Catch.
Gemstone Grading Report:
Roundness................Slightly Out of Round
Size. . . . . . . . . . . . . . . . . . . . .5 1/4 rom
Color. . . . . . . . . . . . . . . . . . . . Cream
Overtone. . . . . . . . . . . . . . . . . Rose
Orient................ ...Moderate
Luster.................. .Good
Blemish..... ............ .Very Light
Nacre Thickness... ...... .Medium
Match. . . . . . . . . . . . . . . . . . . . Very Good
ESTATE VALUE:
400.00
Appraisal continued on next page.
Appraisal Number: 001271
Page: 8
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Pearl/Diamond Ring
Ladies 14K White Gold Pearl and Dimond Ring
containing one 7 3/4 rom Cultured Pearl set in post
surrounded by fourteen (14) Round Brilliant Cut
Diamonds set in individual 3-prong settings with a
wire undercarriage. The Ring is 14K White Gold
measuring approximately 1.5 rom around the shank and
weighing approximately 2.8 grams.
GEMSTONE GRADING REPORT:
Type......... .... Diamonds (14)
Shape. ........... Round Brilliant Cut
Size..... ........ .14-2.2 rom each
Weight............ .60 carat total
Color........... ..Near Colorless (G)
Clarity........ ...VS 1
ESTATE VALUE:
425.00
Appraisal continued on next page.
, .
Appraisal Number: 001271
Page: 9
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Diamond Wedding Ring
Ladies 14K White Gold "Wrap" Ring containig five (5)
Round Brilliant Cut Diamonds set in individual 14K
White Gold 4-prong Heads with a wire undercarriage
and a 14K White Gold Band. The Ring is CUSTOM-MADE
to fit above Pearl and Diamond Ring with a 1.8 rom
band and weighs approximately 2.5 grams.
GEMSTONE GRADING REPORT:
Type........ ..... Diamonds (5)
Shape............ Round Brilliant Cut
Size..... .,. .... ..1-3.5rom, 2-3.3 rom, 2-3.0 rom
Weight............ .64 carat total
Color.... ........ . Faint Yellow (L)
Clarity...........VS 1
ESTATE VALUE:
600.00
.
Appraisal continued on next page.
~
r ,t
Appraisal Number: 001271
Page: 10
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies 14K Dome Ring
Ladies 14K White Gold Dome Ring containing three (3)
Round Single Cut Diamonds set in Star Prongs on a 14K
White Gold "Dom~" style Ring. The Ring has a textured
top measuring approximately 9.0 rom and tapers to 3.0
rom at bottom of shank and weighs approximately 4.0
grams.
GEMSTONE GRADING REPORT:
Type............. Diamonds (3)
Shape....... ..... Round Single Cut
Size. . . . . . . . . . . . . .3 -1.7 rom each
Weight........ .... .03 carat total
Color. ..... ...... .Near Colorless (G)
Clarity.......... .VVS 2
ESTATE VALUE:
175.00
Appraisal continued on next page.
.
I ..
Appraisal Number: 001271
Page!: 11
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies 14K Gold Diamond Wedding Ring
Ladies 14K Yellow Gold Diamond Wedding Ring
containing five (5) Rose Cut Diamonds set in 14K
White Gold Channel on a 14K Yellow Gold Band. The
Ring measures approximately 2.5 rom at channle and
tapers to 1.0 rom at bottom of shank and weighs
approximately .8 grams.
GEMSTONE GRADING REPORT:
Type.. ....... .... Diamonds (5)
Shape..... ....... Rose Cut
Size..............5-1.3 rom each
Weight............ .05 carat total
Color.. .......... .Near Colorless (I)
Clarity...........Imperfect 1
ESTATE VALUE:
100.00
Appraisal continued on next page.
,
1 ' , 'P
Appraisal Number: 001271
Page: 12
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Diamond Wedding Ring
Ladies 14K White Gold Diamond Wedding Ring containing
ten (10) ROund Brilliant Cut Diamonds set in
"Bar Set" design on a 14K White Gold Band. The RIng
measures approximately 2.75 rom uniformly around shank
and weighs approximately 2.1 grams.
GEMSTONE GRADING REPORT:
Type... ..... ..... Diamonds (10)
Shape........ .... Round Brilliant Cut
Size............ ..10-2.3 rom each
Weight............ .50 carat total
Color..... ...... ..Near Colorless (H)
Clarity..... ..... . Imperfect 1
ESTATE VALUE:
300.00
Appraisal continued on next page.
/' ' . ,",
Appraisal NumbE!r: 001271
Page: 13
Property of:
Estate of Barbara Naylor
C/O Steve Daly 622 Elliott Dr.
Lewisberry, PA 17339
Items list
Ladies Birthstone Ring
Ladies 10K White Gold Synthetic Blue Aquamari.ne
Birthstone Ring containing one Marquise CUt Synthetic
Blue Aquamarine set in 4-prong Basket Head wi.th two
Round Single Cut Diamonds set in Star Prongs on
shoulders on either side of Center Stone. The! Ring
measures approximately 6.1 rom at shoulders and tapers
to 1.6 rom at bottom of shank.
GEMSTONE GRADING REPORT:
Type............. Diamonds (4)
Shape.. ...... .... Round Single CUt
Size............. .4-1.3 rom each
Weight............ .04 carat total
Color. ........... .Near Colorless (H)
Clarity...........Imperfect 1
ESTATE VALUE:
100.00
This is to certify that we are engaged in the business of
buying and selling items made from precious metals and precious
and semi-precious stones. We certify that the item(s) on this
appraisal were appraised using a 10 power gems cope and other
gemological equipment in accordance with industry standard
procedures. This is not an offer to buy. It represents our
evaluation of the replacement value at the ti.me of inspection.
/
osi, Jr., C.G.A.
Ce ified Gemologist Appraiser,
American Gem Society
!
, .
SEP 1 1 2006
~~~j'jah
Continuing Care Retirement Services - Founded 1896
~r{-1~
September 6, 2006
Chrystal L. Prosser
109 S. Carlisle St.
P.O. Box 336
New Bloomfield, P A 17068-0336
Dear Ms. Prosser:
I am writing to you concerning the refund due for the apartment occupied by Barbara Naylor at
884 Oak Oval, Messiah Village.
The acquisition fee paid for the unit in August 2005 was $148,284.00. The acquisition fee
amortizes at the rate of 1 % per month over a contract term of 100 months. As of August 31,
2006, the unamortized and therefore refundable amount of the acquisition fee was $129,007.00.
The acquisition fee will continue to amortize at this rate until the unit is released.
Per the terms of the contract, the payment of the refund to the Estate will take place after the unit
is acquired by another resident.
If you have any questions regarding the refund, please call me at (717) 591-7204.
Sincerely,
1n fJihel e rr?[lJhCJl rho WA-
Michele Maglich Brown
Manager of Financial Operations
Encl.
*
100 Mr. Allen Drive. Mechanicsburg, PA 17055-6100
(717) 697-4666. Fax (717) 790-8200. www.messiahvillage.org
Enhancing Life
r' . ,.
Messiah Vill~;;e
Schedule of Entrance Fee Amortization
Resident Name
Settlement Date
Arr 'ation Start Date
TolL ,Itranee Fee Total Entrance Fee
Refund Percentage
Base Refund
Amortized Portion $ 148,284
Unamortized Unamortized Amount Unamortized Unamortized Amount
Month Date Balance Percentage Refunded Month Date Balance Percentage Refunded
1 Aug-05 146,801 99.00% 146,801.16 51 Oet-09 72,659 49.00% 72,659.16
2 Sep-05 145,318 98.00% 145,318.32 52 Nov-09 71,176 48.00% 71,176.32
3 Oet-05 143,835 97.00% 143,835.48 53 Dee-09 69,693 47.00% 69,693.48
4 Nov-05 142,353 96.00% 142,352.64 54 Jan-10 68,211 46.00% 68,210.64
5 Dee-05 140,870 95.00% 140,869.80 55 Feb-10 66,728 45.00% 66,727.80
6 Jan-06 139,387 94.00% 139,386.96 56 Mar-10 65,245 44.00% 65,244.96
7 Feb-06 137,904 93.00% 137,904.12 57 Apr-10 63,762 43.00% 63,762.12
8 Mar-06 136,421 92.00% 136,421.28 58 May-1o 62,279 42.00% 62,279.28
9 Apr-06 134,938 91.00% 134,938.44 59 Jun-10 60,796 41.00% 60,796.44
10 May-06 133,456 90.00% 133,455.60 60 Jul-10 59,314 40.00% 59,313.60
11 Jun-06 131,973 89.00% 131,972.76 61 Aug-1 0 57,831 39.00% 57,830.76
12 Jul-06 130,490 88.00% 130,489.92 62 Sep-10 56,348 38.00% 56,347.92
13 Aug-06 129,007 87.00% 129,007.08 63 Oet-10 54,865 37.00% 54,865.08
14 Sep-06 127,524 86.00% 127,524.24 64 Nov-1o 53,382 36.00% 53,382.24
15 Oet-06 126,041 85.00% 126,041.40 65 Dee-1 0 51,899 35.00% 51,899.40
16 Nov-06 124,559 84.00% 124,558.56 66 Jan-11 50,417 34.00% 50,416.56
17 Dee-06 123,076 83.00% 123,075.72 67 Feb-11 48,934 33.00% 48,933.72
18 Jan-07 121,593 82.00% 121,592.88 68 Mar-11 47,451 32.00% 47,450.88
19 Feb-07 120,110 81.00% 120,110.04 69 Apr -11 45,968 31.00% 45,968.04
20 Mar-07 118,627 80.00% 118,627.20 70 May-11 44,485 30.00% 44,485.20
21 Apr-07 117,144 79.00% 117,144.36 71 Jun-11 43,002 29.00% 43,002.36
;n May-07 115,662 78.00% 115,661.52 72 Jul-11 41,520 28.00% 41,519.52
Jun-07 114,179 77.00% 114,178.68 73 Aug-11 40,037 27.00% 40,036.68
:':'''T Jul-07 112,696 76.00% 112,695.84 74 Sep-11 38,554 26.00% 38,553.84
25 Aug-07 111,213 75.00% 111,213.00 75 Oet-11 37,071 25.00% 37,071.00
26 Sep-07 109,730 74.00% 109,730.16 76 Nov-11 35,588 24.00% 35,588.16
27 Oet-07 108,247 73.00% 108,247,32 77 Dee-11 34,105 23.00% 34,105.32
28 Nov-07 106,764 72.00% 106,764.48 78 Jan-12 32,622 22.00% 32,622.48
29 Dee-07 105,282 71.00% 105,281.64 79 Feb-12 31,140 21.00% 31,139.64
30 Jan-08 103,799 70.00% 103,798.80 80 Mar-12 29,657 20.00% 29,656.80
31 Feb-08 102,316 69.00% 102,315.96 81 Apr-12 28,174 19.00% 28,173.96
32 Mar-08 100,833 68.00% 100,833.12 82 May-12 26,691 18.00% 26,691.12
33 Apr-08 99,350 67.00% 99,350.28 83 Jun-12 25,208 17.00% 25,208.28
34 May-08 97,867 66.00% 97,867.44 84 Jul-12 23,725 16.00% 23,725.44
35 Jun-08 96,385 65.00% 96,384.60 85 Aug-12 22,243 15.00% 22,242.60
36 Jul-08 94,902 64.00% 94,901.76 86 Sep-12 20,760 14.00% 20,759.76
37 Aug-08 93,419 63.00% 93,418.92 87 Oet-12 19,277 13.00% 19,276.92
38 Sep-08 91,936 62.00% 91,936.08 88 Nov-12 17,794 12.00% 17,794.08
39 Oet-08 90,453 61.00% 90,453.24 89 Dee-12 16,311 11.00% 16,311.24
40 Nov-08 88,970 60.00% 88,970.40 90 Jan-13 14,828 10.00% 14,828.40
41 Dee-08 87,488 59.00% 87,487.56 91 Feb-13 13,346 9.00% 13,345.56
42 Jan-09 86,005 58.00% 86,004.72 92 Mar-13 11,863 8.00% 11,862.72
43 Feb-09 84,522 57.00% 84,521.88 93 Apr-13 10,380 7.00% 10,379.88
44 Mar-09 83,039 56.00% 83,039.04 94 May-13 8,897 6.00% 8,897.04
45 Apr-09 81,556 55.00% 81,556.20 95 Jun-13 7,414 5.00% 7,414.20
46 May-09 80,073 54.00% 80,073.36 96 Jul-13 5,931 4.00% 5,931.36
47 Jun-09 78,591 53.00% 78,590.52 97 Aug-13 4,449 3.00% 4,448.52
48 Jul-09 77,108 52.00% 77,107.68 98 Sep-13 2,966 2.00% 2,965.68
49 Aug-09 75,625 51.00% 75,624.84 99 Oet-13 1 ,483 1.00% 1,482.84
50 Sep-09 74,142 50.00% 74,142.00 100 Nov-13 (0) 0.00% (0.00)
*
t ,. .
REV-1151 EX+ (12-99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Naylor, Barbara S
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-2006-0741
ESTATE OF
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
4,341.27
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
B.
Steven C Daly
Social Security Number(s) I EIN Number of Personal Representative(s):
196380529
Street Address 622 Elliott Drive
City Lewisberry
Year(s) Commission paid 2006
State PA Zip 17339
7,680.00
2.
Attorney's Fees
William R. Bunt, Esq.
5,100.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Edward N. Naylor
Street Address 884 Oak Oval
City Mechanicsburg State PA Zip 17055
Relationship of Claimant to Decedent Spouse
4.
Probate Fees
306.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
226.55
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation)
17,653.82
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
l z. . ..
Rev-1502 EX+ (6-98)
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Naylor, Barbara S
FILE NUMBER
21-2006-0741
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
David M. Myers Funeral Home
4,341.27
Subtotal
4,341.27
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
t L , ...
Rev-f502 EX+ (6-98)
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Naylor, Barbara S
lFILE NUMBER
21-2006-0741
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland Law Journal - Estate advertisement
75.00
2
The Sentinel - Estate advertisement
151.55
Subtotal
226.55
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
, ~. . :".."
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Naylor, Barbara S
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not list Trustee s)
FILE NUMBER
21-2006-0741
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
ESTATE OF
I.
Edward N Naylor
c/o Steven C. Daly
622 Elliott Drive
Lewisberry, PA 173:l9
Spouse
100% of estate
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleJ (Rev. 6-98)
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