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Home My WebLink About94-00758 PETITION FOR PROBATE and GRANT OF LETTERS 07/- 91./ - 758 Blalt 01 WILLIAM K. BECK also known IU No. To: Regisler of Wills for Ihe DecelUed. Counly of CUMBERlAND In Ihe Social Stcurir}' No. 191-12-1969 Commonweallh of Pcnr.s>'lvanJa The pelillon of Ihe undersigned respeclfully repmtOlS Ihal: Your pelltloner(s), who is~ 18 years of age or older an Ihe execut or in lhe la.lt wlU of Ihe abo\'e deceden!, daled S8Pttmbi!r 10. and codicil(s) daled ' named . 19-!!L (lIale releunt cirCllmSID.1lccs, c.,. rcnunr:ll,lon, dUlh or Ut'Culor. CIC.) Decedenl "'a~ domiciled 01 dealh in Cutlb"rland Counly, Penns)'lvanla, with It is last family or principal residence al 1420 Brad18Y Driv.. _ Ant. No. F1l3 North Middl..ton Township rult .Lreet. number. Twp. or Boro.1 Decedent.lhen 70 l'C",S of age. died AUQUst 21, ,19 94 at Holv Spirit Hospital . Except as follows, decedent did not marry, was nol divorced and did nOI have a ehUd born or adopted afler execution of Ihe will ollered for probate; was not the Viclim of a klllfng and was never adjudicaled Incompelenl: Decedenl at death owned property whh eSllmated values as loll Oil'S: (If domiciled in Pa.) All personal propeny (If not domiciled In Pa.) Personal propeny In Pennsl'Jvania (If not domiciled in Pa.) Personal property In CounlY Value of real estale In Penns)'lvanJa shualed as follows: Non.. S 100.000.00 S S S -0- WHEREFORE. petilioner(s)respectlUlly presented herewllh and Ihe grant of letters theron. requClt(s) the probate oc' the last will and codicil(s) Testamentarv (ItStamcnlll')'; admInistration C l.a.; ;.efT nis . .n.c.t.a.) - - v u 5 "'- i= ",n 1!,g .':: _v -et ~o a M Iii I "w 1270 Lana Lane Mechan1CSIJurg. PA l/U5~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ } Ss MARY C. ("I - ;) 3 ~ - I ~ Reg;sl., '" ~. " ;: ~ ;s: No, 21 - <J4 _ 75R Estate of wrr.LIAM K. BECK , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW SEPTBMBER 19 94 , In consideration 01 the petition on . . Ihe reverse side hereof, satisfactory prool h..'ing been presenled belore me, IT IS DECREED that the Instrume.'t(s) dated S..pt8mb..r 10. 1982 described therein be admlned to probale and filed of record as the last wll/ or WILLIAM K. BECK and Leners TESTAMF.NTARY arehereb)'granledto WILLIAM K. BECK. ,JR. FEES ~' ,(};n, 200.00 15.00 (. R.cf.l.r or WUl. MARY C. LEWIS Horae.. A. Johnson (06340) JOhnson, Duffie, St8wart & W8!dn..r ATTORNEY (Sup. Ct. 1.0. NO'1 301 Mark8t St., P. O. Box 09 LonDvn.., PA 17043-0109 ADDRESS Probale, Letters, Etc. ......... S Short Certllicates( 5) ... .. .. ... S Rc~unclation ................ S X-Page S 3.00 JCP TOTAL _ s ?29:88 Filed ........ .S.~m~~.E.~ .1/. .1.~~~....... (717) 761-4540 PHONE :'.1 " \" , I ud Mailed letters and order to attorney on 9-1-94. II' 1,1\ Thi... i~ lull'lIil) Ih.1I IIll' illlullIl,llillll Ill'll' gi\f'1I j, 'ollt'tll)' I lip in! 110m .1Il1lri,cill,11 U'l'lili(ill(.' III IIt',lll., "llIly filt'd Willi IIIl' .IS 1.1I(alllq~i"IrM Tlu'lllihin.&1'l'l'lillt,II" will h,' JIlIW,Iflltd III Ih,. ~1.11t. Vil.a1 !to 11111.. (Utili' Itll pt. 1'1 1l,1I H'II I II I Ill": WARNING: It Is 1II0golto duplltate this copy by photostat or photograph. (-'t't' fnr ,hi... u'lrifi,.lw. S~J.(HJ 2420336 ---_.__.._.---~ .--.-.---.--- No, ~.~.: ~~~~~t~~~ 1.00,a1lh.'"pMrur AUG ::> 4 1994 -----.-.-._.~-_.._--------- 1l,1l" "Ulllt.,,".'.' COMMONWEALTH OF PENNSYLVANIA t DEPARTMENT OF ft!ALTH. VITAL RECORDS CERTIFICATE OF DEATH (Coronor) ... - ..... ..........' ".O~-=':::.. 1oIO'"'!l.........-.1-............. , ~8thDr no unKnDwn - Dmo LDne t 'M~ .0H0.... um orland VB Memorial Gordans - "'" .'" ... .. "-"-~'" K' , -, "-" BECK .. ...,,'.....,.~ , . Altoon. PA .....--....-- Ealt Penn.boro "' Ole OI~ '. ..... ....."" - -- II...... ,.. eck, Jr. ~......"O 1 ...- Au . 25 1994 I HlIN\,ltotlllll 008102 L , . "". ......'-.....__M "......"..,__, """ '~,-,... ,- . Au uet 21 1994 ...."..._tl.,....,_..w_..,........,...........'.,....."..... u. u . l.......""."............~_-"I_''''..,,'' l..-..........I......,MIl.... "'.CUUC'VI.'" -.- .......-1- O. 0 """> Dr o 'W..-..lauc Qt. IlOl' WNtOl'I . '111OP , ... ....U.~I"fIIOlIlK) COUO\fflOllo-'-'l1I-l' 0101:"'"' IoIUjOoI(IlO' . . ....., iUcII'IfI.o.,.~ 1Nv.. P1 -... 0 '- 0 ........-...... 0 .....0 ...0 0 0 1IUUtII,.&I_.It-._ 1M 1110 ~ C-.......-.. :;:-"'-..~ ".gIl1~;,.~~""-~_..___~".,,._..,__~_'21 "............"..-..._..__.....I-./.I....__H_."..........,..................,............'....... ..~oUIDUll'rrweo.."IJCUJI"""'".._...........__.~"f_..-""I "..._....,................_......".....-...".""~,.'............I-.jll'......._u......,.....................'... ...IOlCIolI1......Il..eOllOtlIIl OIIlIllt.._"'...-._,.....,......".."""....".,~.."IiI.CI_....,,""'IoIIt..,I'.I...pltc..I...IhotM....'...HlII.Nl _...'""".................................................................................................. III. ~ IW1h-l__ 100M. CUflm'N\IlIIIHIl 181-12-1968 CWfIOlClf;.-rtl........DIr...., ., AUBult 21, 1994 -----.-- ::::"0 .- -- White "UlIlAI. .u_ t1""=~~.I, W1doWDd "..I:! -............. North Middleton .-....-...... .. DC en cs urge PA 17055 - ..0 --- -- -..- ,.. N1~~~~t~1 ... ....., ,...." _0 - Coroner o Au Ult 23 1994 ~ P\.f1lD OI'DtJnl Hichael L. Norril. Coroner 405 Fairway Drive Hechanicebur I Pat 17055 ttl.ll " asCI' ~'~T'f1""Ml I'l. .. .. 31Iast 3IllIill altb Weslatttenl I, WILLIAM K. BECK, of South Middleton Township, Cumberland County, Pennsylvania, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils that I may have heretofore made. ARTICLE I I direct the payment of my just debts and the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. All of the foregoing shall be con- sidered expenses of the administration of my estate. ARTICLE II I give, devise and bequeath all of the rest, residue and remainder of my estate, of whatever nature and wherever situate, together with the proceeds of any insurance thereon, unto my children, WILLIAM K. BECK, JR., CHARLENE MARIE SHEARER, KATHLEEN ANN HOCKENBERRY and CYNTHIA KAY BECK, in equal shares. ARTICLE III I nominate and appoint my son, WILLI~M K. BECK, JR., as the Executor of this, my Last Will and Testament. If my son, WILLIAM K. BECK, JR., does not survive me or is unable or unwilling to act as Executor, I nominate and appoint my daughter, CHARLENE MARIE SHEARER, to be the Executrix of this, my Last will and Testament. ~ , ~; - c, _ " '~wi(? ":',; ~~~~ H ' ;'.}i~~:'-,~/' 'rt,,\~" <...1 ,'*" " J . ','. "; <, '. 21 - 94 - 758 REGISTER OF WILLS OF C1MBERLIIND COUNTY OATH OF SUBSCRIBING WITNESS II., A. Jolmson -'"il (...., a subscribing witness to the will presented herewilh. (~) being duly qualified according 10 law. depose(s) and say(s) that ht! was presenl and saw William K. Beck the teSlal or , sign the same and Ihal ht! request or leStat....2L in ~ is presence and (In the presence 01 other subscribing witness(es)). signed as a witness at the ach Olher) (In Ihe presenee 01 the Sworn 10 or allirmed and subscribed belore me this 30TH day 01 GUS.T 4 (Name' Jo on, Duffi.., St8wart & w..idn..r 301 Mark..t SttAd~fe Q. Box 109 SS) Lemayn8, PA 17043-0109 MARY C. LEWIS Rtg;sle (Namt) (Address) REGISTER OF WILLS OF aH3ERL/IND COUNTY OATH OF NON-SUBSCRIBING WITNESS William K. Bt!ck, Jr. (tMlI) a subscriber hereto. (tMh) being duly qualified according to law, depose(s) and say(s) that h.. is lamiliar with the signature 01 William K. Beck g;Qldl will teslal....2L 01 (. I r I.. . l...:' lUg presented herewith and ~ believes the signature on Ihe will Is in Ihe handwriting 01 :...nl__ l.!.) the thai h.. William K. Bt!ck his to the beSI 01 knowledse and belief. Sworn 10 or affirmed and subscribed before ~~ m~ ~~ ~=d GUST ~ 1270 Lama Lan.., Mt!Chanicsb r AJ.//J.{)(;tj (Address) MAR Y C. L EW I S Reg;srtf , PA 17055 (Namt) (Address) COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I. J u: Wlr.I.IlIM K. m'X:K, JI{. boing duly sworn is Executor according to law, doposos and says that ho of tho Estato 01 wi]] inm K. I1cck lato 01 _No!,!:h Mi<!dlet~_~~ship __ , Cumborland County. Pa., doceasod and that tho within Is an Inventory made by William K. neck, Jr. , tho said Executor of the ontlre oshlt of ..Id docodont, consisting 01 all tho porsonal prop.rty and real ..tato, oxcept real oshte oulsldo the Commonwealth 0; Ponnsylvania, and that tho ligures opposite each Itom of the lnvo tor~ ro o.ont it's fair valuo .s ::rne dato of docod.nt'. death. /, _I' / '), "...., and subscrlbod bolore mo, Il..... ~, \ ., 19 95 Euc\ttor . Arlmlnlf,1r or ., William K. IJeck, Jr.,. tor ~ .~-- , '~J..l,...J'J...".A/"'--~"" \~ t.. .... ~ . " -.... . .... ~,.. NOTARIAL SfA "- DIANNE LENIG, NolalY Public Lemoyne Borough Cumoolland Co, My CommIssion Expllcs Dec. 21,1997 1270 J\1nn lane ~h.~ni~. Ph 17055 Add,... Date 01 Oeath 21st o'Y August Month 1994 Yu, INSTRUCTIONS I. An lnvontory must be filod within throe month. aHor appolntmont of personal reprosonlatlve. 2. A supplement Invontory must be filed within thirty day. 01 di.covory of addlllonal a..eh. 3. Additional .heeh may bo aHached as to porsonalty or roalty 4. See Artlc'e IV. Fiduciaries Act 01 1949. 0\ C> o-l f 9 .... ..,. C> !::; ~ .,; s: w .. - '" ~ co 3 ~ .. . 11'I W u I j~ .... .... u 9 0 VI .. 8 w co w ~ C .. :I: .... L1. ~, .,; 0\ Z .... -' ~ L1. -' < 0 ':i! .... w 0 < w .:: > z co , B c z 0 c :.: ~ - VI Z 0 I ~ o-l 0 I co < I! :2 u ... z w . ~ .... ." 0<: I c J - ~ ~ 0 ~ , ..D ." ... 0 ~ e 0 .. ~ ~ 0 ill, , 1: -' u u: ... p., In",entor;: cf the ~~::JI :nj ::;.":~~~; ';~~3:e Of WUJ,ll\M K. III'X:K deceased 1. 1992 Buick 1.1Sahre - Sale Price 13,250 00 350 00 2. Household Goods (decedent's a[J<lrttrent) - Sale Price 3. PNC I3ank, N.A. - Checking Account No. 51-4043-3361 - date of death balance, plus accrued interest. 10,808 53 5. U.S. Sprint - refund 155 00 13 04 6 89 4. lIarleysville Insurance - automobile insurance refund 6. Carlisle Cable - refund 7. Medicare/Blue Shield reimbursements 9 70 8. Prudential Insurance Co. - Monthly Annuity payment paid 8/22/94 110 12 9. cumberland County Employes' Retirement Fund - decedent's pension check for month of death. 1,202 13 10. Cumberland County Employes' Retirement Fund - Lump-sum gross distribution payable to decedent's Estate. 72,414 73 'IUl'AJ, 98,320 14 .,- /'0 Po ,- !l: ') -~~ -; r,l.; N ) . . I.:: , .,0 " , .) , : "<l" " ~ ':J , ffi . " ;, . ....... .. r~l " i:; I') ,t;J wee !:'ri iii~ a: UU t: CERTIFICATION OF NOTICE UNDER RULE 5.6Ia) ,\ 'I Name of Decedent: WILLIAM K. BECK August 21, 1994 Coo Date of Death: (', . . " Will No. 0758 Admin. No. To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court ~Rules was served on or mailed to the following beneficiaries of the above-captioned estate on October 6. 1994 : ~ William K. Beck, Jr. Address 1270 Alma Lane, Mechanicsburg, PA 17055 Charlene Marie Shearer 24 Brian Drive, Carlisle, PA 17013 111 Earl Street, Boiling Springs, PA 17007 226 Hogestawn Road, Mechanicsburg, PA 17055 Cynthia Kay Beck Kathleen Ann (Hcx:kenberry) M::Dilda Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None Date: /o/t/f~ . Sig Name Johnson, Address orace A. Johnson Duffie, Stewart & Weidner 101 M;,rkpt- !';t- P. O. Box 109 Lemovne, PA 17043-0109 Telephone (717) 761-4540 Capacity: Personal Representative x Counsel for personal representative ...~. ,""" .- , , " ;~;l 1'1 I~ I'~ I, - I~ ..;:t' .:1-'" . " tJ') ~ - .....A. I ..,~'I - " I .,..,.l ~! ~ I ~,..I - I ,~f' (0 l:{t iil~ I ,.,,," - r<1 I ..:..1" I P" nn ...... I ,-, <t- i ' ~" \'-' ! r"'\ I ;(;t. I I s:,)..,: ! ., I..,' i Ii] i :;1- \ , I i I \ ~ ILl Z o ~ " , " ,~ ell o 6 . G9 \'Il; f- tl 0\ ::J~ m ~ l3 ;" !::! U') _ Z it tl><~" ? . ~ g ~ ~t=l:;dz tt:""o:z ...._ uJ _0 .. 0'" ..; :i ~ o 0 Z S II:: o ....... ~""t -(\" " . I 1'. '/',.,' , \ ,~ ,> ., ~ .l j . l, ,-I ," . " .. .~. / to.. ',r -- -1'-:_~---'7;-O"~-4.-'-- .~~-.., . . . -.. _...~..~ ,,___A . \~ ... - . ~<T 0__'_ -.' '. . . Register of Wills Office Cumberland County Courthouse 1 Courthouse Square FROM JOHNSON, DUFFIE, STEWART & WEIDNER Attorneys at Law P,O, Box 109 LEMOYNE, PA 17043 TO Carlisle, PA 17013-3387 SUBJECT: FOLD . Estate of William K. Beck 21-94-0758 Date of Death: August 21, 1994 DATE. 11/16/94 Enclosed is a check in the amount of $5,000.00 as a payment on account of Inheritance Tax for the above-captioned Estate being made within the 90 days to allow for the 5% discount. PLEASE REPLY TO SIGNED csh Horace A. Johnson REPLY c DATE: SIGNED IWm . f210 (1111'1'1111:, 1'0 Un. 2044, t~llll(ll'lt CT 06104.2944 ( Wht"'.. GrIlI'I. h~, IflH2 THIS COPY FOR PERSON ADDRESSED -.. ...........~........-- ----- ___.~__.................._.~~ .-.......... .6', \ IlE".I~OO B.t 17-Q4) I!! .."'''' ua:~ "'~u ,",09 u~ca '" ';'0- ",ili "'0 "'z 8~ 0- ili fil u '" o ,,~.:J~:~I' -).tff}~ COMMONWEAltH Of p(NrH,Y1VAt4lA orPAlltM(Nt Of IlEv(NUr Drpt 2110601 !tAIlIlI!lBUIl9. p~ 1112~ObOl OlClD(N"~ t-lAM( ILA~1. flU1, AND MIDDLlltllllAI) 1lI00, WILhl1\M K. ~OCIAl 5(CUII" HUMUIIl INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) FOR DATU OF DEATH AnER t2/31191 CHICK HERE IF A SPOUSAL _P_OVERTY C_R.!~.!!Jg.!-AtMID 0 ._____ FILE NUMBER 21 94 0758 NUMBER ___d_.____.___ YEAR COUNTY CODE OIClOINl-!I COMPllll AOORU!I 14 20 Brad ley Dr., 1Ipt. Carlisle, PA 17013 1'113 lDAll OfDtAtll--- p'AlroTiirIH------. 191-12-1,969 _!l/..n/_!H_ 10L1I7.3 I" """'t"'"IU'~I~'tj(j "ou\!' _....., cuU I,IU ",.0 ..,Oml ..,11'''''11 !lOCIA' !l(CU'11Y NUMUR [] 2, 5'ppl.m.n.al R,'",n o 40. FutUfe Inlefelt Campfomlle IIof dolel of death aftef 12.12.821 Decedent Died fellate rJ 7, Decedent Malnloined a living Trull (Allath copy of Willi (Anoth tOpy 01 TruIII ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. NAME . (OMPUI( 'viAl LING AOOln!l Ilorace A. Johnson, Esqu1re ohnson I1Ilff; ~ St:ewa.rt.-&- . llllPllOtn NU~U1 r- 20. If Line 19 il gfeah'f than Line 18, enler tho diUerenta on line 20. Thll is the OVERPAYMENT. a 21. If Line 18 jl gfealef than lIno 19, enler Ihe differento on line 21. Thll il the TAX DUE. A. Enler theinlerest on the balonto dUll on LIne 21A. B. Enlef Ihe tolal of Line 21 and 21A on Line 21B. Thil il the BALANCE DUE. Moh Chuk Payable tOI Reglsler of Willi, Agent SURf TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH If] I. o A, KJ 6, Original Relurn Limiled Eltole 761-4540 z o S E ~ frl '" 1. Reol Ellale (Sthedule A) 2. Stoth ond 80nds (Sthedule B) 3. Closel)' Held Slotk/Paffnenhlp Inlerelt ISthodule q 4. MOftgogel and Nolel Reteivable (Sthedule 0) 5. Calh, Bank Oepolih & Mhtellaneous Personal Pfoperty (5,h.d,l. E) 6. Joinlly Owned Pfopefly (Schedule FI 7. Tranlfers (Sthedule 01 (Schedule L) 8. Tolal Gron Anell (totalllnel 1.71 9. funeral Expenle" Adminlltratlve COlh, Miscellaneous Expensel (Schedule H) 10. Debh, MOftgage Uab.Htlel, lIenl (Sthedule I) 11. Tolol Deductionl (Iotal Linel Q & 101 12. Net Value of Eltola (Line 8 minuI Line 11) 13. Chorilable and Governmenlal Bequelh {Sthedula JI 14. Nel Value Sublett to Tax lllne 12 minuI L1no 13] 15. Spoulol Tranlfen (for dale I 01 dealh ohef 6.30.94) See In,Ifuclionl for Applicable Peftontoge on Reveno Side. (Indude value" ham Sthedule K or Schedule M.) 16. Amount of Line 14 lal'lable at 6% fate (Indude values from Schedule K or Sthedulo M.I 17. Amount of line 14 tOl'loble 01 15% toto llndude voluel ffom Sthedule K or Sthedulo M.I 18. PrlndpoltaK due (Add taK ham L1nel IS, 16 and 17.) 19. Credih Spoulal Poverty Credit Prior Poymenh + 5_,000.00 z o !;i 0- '" ~ :E o u >< '" 0- (u..~, CUMBERL/IND AMOUNT R(CflVIO 1!l1I 1t4!1UUC110N!l1 [J J, 05, Remalndef Return If Of dolel of deolh prior 1012.13.821 Federal Eltale Toll. Relurn Required ~ 8. Tolol Number of Safe Oepo~it Boxel 301 Market St., P. O. Box Lemoyne, PA 17043-0109 00 ~ll 1i;d ~. \,)1 ________~___ ;"1 109 _IJ 3' ,;, (1 : -~ n (t)_ ( 2) (J I (A) ________.___ "- (5) _~,J03,~2L-~_ r' (6) ___20,438.97 .lJ~: p.... (71 "Tl "., CD ~ .bo (81 -" N .::; ~ 45,142.25 Ul S. (10) (II) _12_,051.85 (12) _3~~,_(l90.40 (1J) -0- (1A) -.n.. 090.40 -0- (15) _ x._= (16) .______,__________" ,06 c 1,985_.4~___ -0- (17) ..__.______________,____~__" ,15 c + O.Itount 104.50 InlefOll (18) ___:l.,~85.!L____ (Iq) 5,104.50 (20) --3,ll9__08 ~. Chock hCIe' iI you are foquosting (:I ,ofund of your ovefpayment. . (21) (21A) (218) <lI(<lI( 109 :~.(,~-(jl) . , ~~~ Act #48 of 1994 provide I for the reduction of the tax ratel Imposed on the net value of transfers to or for the use of the Ipoule. The ratel as prescribed by the Itatute w1l1 be: . 3% (.03) will be applicable for estatOl of decedents dying on or after 7/1/94 and before 1/1/96 . 2% (.02) will be applicable for estates of decedents dying on or after 1/1/96 and before 1/1/97 . 1% (.01) will be applicable for eotatel of decedents dying on or after 1/1/97 and before 1/1/98 . Spoulaltransfers occurring on or after 1/1/98 will be exempt from Inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (v) IN THE APPROPRIATE BLOCKS. .ill.. NO 1. Old decedent make a transfer and: a. retain the use or income of the properly transferred, ....,.......,..................,..............,....,... b. retain the right 10 designate who shall use the property transferred or ils income, ............... x x C, retain a reversionary Interest; or ................................................................................... d. receive the promise for life of either payments, benefits or co rei ....................................... 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate conslderotloni If death occurred aher December 12, 1982, did decedent transfer properly within one year of death without receiving adequate consideration' II... .......... ........ 11....0 ........ '0.........0.. .................. ............. ......... II..... X 3. Old decedent own an 'In trust for' bonk account at his or her deathV",....,..,..........,................ X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. . .- .--- ~A' ~''!.(~?? ~~\WJt .~ '( ,..S",..-!;j,t. . :,,-,.. l'fI,-.-r ,'.. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128.1061 \ \ . /., ,. ) \ 'v' F " i " , , il , )f , L January 3, 1995 Ri:<";t:I VEO JAN 06 1995 JUHNSl,N, OUfFIE STEWARl ANO WEIOnER Horace A. Johnson, Esq. Johnson, Duffie, Stewart & Weidner 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Re: Inheritance Tax Letter Ruling Estate of William K. Beck No. 21-94-0758 Cumberland County Employees Retirement Fund Dear Mr. Johnson: Thank you for your December 12, 1994, letter containing the additional information needed to issue the requested ruling. The decedent died on August 21, 1994 having retired as an employee of Cumberland County on January 2, 1990. On November 28, 1989 the decedent designated his estate as beneficiary of any remaining annuity payments at his death. As part of this election he was to receive a monthly annuity payment. Although certain financial statements were provided, a copy of the plan provisions governing the rights of the decedent prior to his death was not provided. Section 9111, (r) of the Inheritance and Estate Tax Act excludes certain retirement plan payments from taxation to the extent the decedent did not have the right to possess, assign, anticipate or enjoy the benefits in any manner prior to his death. The documentation submitted does not indicate that the decedent's election of Option 1 was irrevocable. However, information from other sources indicates that it became irrevocable upon his retirement. It is also the Department's understanding that the plan did not permit participants to borrow from it or use its value as collateral. If this is incorrect, this rUling is voided. It is the opinion of the Department facts and assumptions, the proceeds from Employee Retirement fund are exempt from Tax. that, based on the above the Cumberland County Pennsylvania Inheritance 1(\1.110911.111-11, " ~ COMMONWfAUH Of PENNSYLVANIA INHUlItANCE TAX RETURN RE51DENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER 21-94-0758 BECK, WILLIAM K. Joint tonantlo). NAME ADDRESS RELATIONSHIP TO DECEDENT A. Charlene M. Shearer 226 Hogestown Road Mechanicsburg, PA 17055 Daughter B. C. Jolntly-ownod propo"y. ITEM LmER DATE NUMBER FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECD'S DOLLAR VALUE OF JOINT OF ASSET % INT. DECEDENT'S INTEREST TENANT JOINT 1. A 6/93 PNC Bank, N.A. - Savings Account No. 51-3042-6707 Date of death balance, plus accrued interest. 40,877.93 50% 20,438.97 TOTAL (AI.o onter on IIno 6, Rocopitulotlon) S 20,438.97 (It more space ;s n..ded inser' oddilionol sh..1s of some size) IfV1111Utl'UI ITEM NUMBER A. 2. PI.a.. Print or Ty . FI E NUMBER 21-94-0758 ~~'~I\ -!fjll<.... COMMONW(ALTH 0' PlNNUl......NI. IHHUITANCI fUIUUIN 1(SIDIH' DICIDINT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES BECK, WILLlhM K. DESCRIPTION 1, Funeral Exp.n..., 1I0fflMn-Roth Funeral Ilolr(! - funeral expenses I~est Shore Country Club - funeral hrunch 1. B. Admlnl.tratlv. Ca.II, 2. 3. 4. C. 1. 2. 3. 4, 5. 6. 7, B. Personal Repre.entatlve Cammlnlan. William K. Beck, Jr. Social Security Number of Personal Repre.entotive: , nA ~n Vear Camminion. paid 1995 n~q" Allarney Fee. Johnson, Duffie, Stewart & Weidner Family exemption Claimant Addren of Claimant at decedent'. death Slreet Addren City Relatlon.hlp Slate Zip Code Probate Fee. - Register of I~ills - Cumberland County MI.eellaneau. Expen.e.i Cumberland T~w Journal - advertise letters The Patriot-News Co. - advertise letters Register of wills - file Inventory & Inheritance Tax Return The Sentinel - advertising sale of automobile Reserve for close-out costs. TOTAL (AI.a enter an line 9, Recapitulation) (II mar. .paco I. n..d.d, In..rt additional .h.... of .am. .1...) AMOUNT 6,262.50 226.30 2,458.00 2,458.00 223.00 40.00 62.65 25.00 11.43 75.00 S 11,841.88 *" II_ I)': 'I. I; e'l Q.. ..'"' '1 \"(\ COt.ot...~...I..Ufo Of 'INN1"~"NI" 1I'4""lt."'II"I'"u'N IUIDI...., OtcIOI....' ESTATE OF ITEM NUMBER 2. 3. 4. 5. 6. 7. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS PI.a.. PrInt or Tv . FILE NUMBER 21-94-0758 BECK, WILLIAM K. DESCRIPTION AMOUNT 1. Robin K. Sollenberger, Tax Collector - decedent's Personal Tax - Carlisle School District 9.90 24.95 Carlisle Cable - decedent's final cable charges Pennsylvania Power & Light Company - decedent's account 27.08 80.89 United of PA - decedent's final telephone charges Pennsylvania Power & Light - decedent's final electric service charges 24.39 Jeffrey Boatright - final apartment rental charges for month of death. 35.00 Carlisle Imaging Assocs. - decedent's account balance. 7.76 TOTAL (Allo onllr on Ilno 10, Rocopltulotlon) (If morw 'POct i, nHcJ,d, ;nI." additionol '''HIs 0' ,om, du.) $ 209.97 th 1t') Ile :: f~ ~.~' ," "".. rC\ -. '0....0,.....'..,".01 ""''''''1\.''4'''' INH..II......U'..... InuI.. InlDINt DIC.OINI SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER BECK, WILLIAM K. 21-94-0758 ITEM NUMBER AMOUNT OR SHARE OF ESTATE NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP A. Taxable BequeI": 1, cynthia Kay Beck 24 Brian Drive Carlisle, PA 17013 Daughter One-fourth Residue 2. Kathleen Ann Hockenberry 111 Earl Street Boiling Springs, PA 17007 Charlene Marie Shearer 226 Hogestown Road Mechanicshurg, PA 17055 William K, Beck, Jr. 1270 Alma Lane Mechanicsburg, PA 17055 Daughter One-fourth Residue 3. Daughter One-fourth Residue 4. Son One-fourth Residue ITEM NUMBER AMOUNT OR SHARE OF ESTATE NAME AND ADDRESS OF BENEFICIARY B. Charllable and Governmental Bequeslsl 1. TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (AI.o enler on line 13, Recopltulolionl S (If mort 'pac. II ne.ded, lnllrt addltlonal.he.'1 of lome ,be) ;1-d3';)' -leX /EV-1547 EX AFP (12-94* COHHONWEALTH OF PEHHSVLVAHTA DEPARTHlHT OF REVENUE BUREAU OF INDIVIDUAL TAXES D(PT. 2110601 UAAAUIURC. PA 17121-0601 _ r 1-,/ ~ \,,' - J _Jr.' '-.:y NOTICE OF INNERITANCE TAX APPRAISENENT, ALLOWANCE OR OISALLOWANCE OF OEDUCTIONS AND ASSESSNENT OF TAX ACN 101 DATE 05-01-95 GOf l,.- ESTATE OF FILE NO. DATE OF DEATH 08-21-94 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBNIT THE UPPER PORTIOH OF THIS FORN WITH YOUR TAM PAYNENT TO THE REGISTER OF WILLS, NAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT" REMIT PAYMENT TO: HORACE A JOHNSON ESQ 301 MARKET ST PO BOX 109 LEMOYNE PA 17043-5228 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 AMount R...I H.d CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... REV =ii;ljj"Eif-AFii-fi'2=94T"Niii"fcE--OF-YNHEiifTAiice-Y Ai1"APPRAfsEHEN'i'-;-'U.LOWAiice-iili----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BECK WILLIAM K FILE NO. 21 94-0758 ACN 101 DATE 05-01-95 TAX RETURN WAS. (X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL 1. R..I Eat.t. (Schedule A) u) 2. stock. and Bond. (Schedule 8) (2) 3. Clo..ly Hald stock/Partnarship Intar..t (Schedule C) C3J 4. Horta.g../Not.. Recaivabl. (Schadul. D) (4) S. Ca.h/Dank Dapoaita/Hisc. Paraonal Property (Sch.dula E) IS) 6. Jointly Owned Proparty (Schedule F) (6) 7. Tranafar. ISch.dule 0) (7) 8. Totel A.~.t. APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expen.e./Ad.. Co.t./Hi.c. E~pen.e. (Schedul. H) (9) 10. Debt./Hortgag. Liabiliti../Lien. (Schedule I) (10) 11. Total Deduction. 12. Het V.lue of Ta~ Return 13. Charit.ble/Govern.ent.l Bequ..t. (Schedul. J) 14. H.t Valu. of E.tate Subject to Ta~ If an assassmant was issuad praviously, linBB reflect figures that include the total of ~ ASSESSMENT OF TAX: IS. A.ount of Line 14 at Spou.al rate (IS) 16. A~ount of Line 14 ta~.bl. .t Lin.a1/CI... A rat. (16) 17. A~ount of Lin. 14 ta~.bl. .t Coll.t.ral/Cla.. Brat. (17) 18. Principal TaM Du. NOTE: CHANGlJI) () r: ;:- . 00 ~~ ,00 I V1 .00 ,00 "co 24,703.28 -' ,.... ,'~ 20,'1.,.,,97 Ul .00 leI ~ 11,841.88 209.97 1111 1121 1131 1141 'r~ ,_" ::7J .~ - <. {, \..11 " 45,142.25 1:>.n~1 8~ 33,090,40 .00 33,090,40 14, 15 and,or 16, 17 Bnd 18 will returns assessed to date. TAX CREDITS: PAYNENT DATE 11-16-94 RECEIPT NUNBER MM913199 DISCOUNT (+ I INTEREST (-I 99.27 ,00 X .03_ 33,090.40 X ,06_ .00 X .15_ Ilel ANOUNT PAID 5,000.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIDNAL INTEREST. .00 1,985.42 .00 1. 985.42 5,099.27 3,113.85CR .00 3,113.85eR IF TOTAL DUE IS LESS THAN fl, NO PAY~ENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. I RESERVATJO'" E...t" of dtcMtenh dying on orbe'or. EMu.,.r U, 1912 -- If ...y 'utur. Int.r..t In the ..t.t. I. tr....f.rr... In po.....lon or anJoyaent to CI... I (coll.t.r.l) ~flolarl.. of thl d.cedent .,tar the ..plratlon of any ..tat. for Ilf. or for y.ar., the Coaaonwe.lth hereby ..pr"lly r...rv.. the rIght to eppr.I.. and ...... tran,'.r Inharlt~e T.... at the law'ul CI... I (collataral) rat. on ...v such future Intera.t. PUIlPO$EDt" HaTlCEt To 'ul'lll thl requlra.ent. of S.ctlon 2140 0' the Inherltanc. ~ E.tata Ta. Act, Act ZZ 0' 1991. 72 P.S. Section 2140. PAYMEHTt D.tach the top portIon of thla Hotlc. and .~It wIth your p.yaant to thl A.,I.t.r 0' WIll. prInted on th. r.v.r.. .Id.. ..H..... chack or IKMMIY ord.r Plyllbl. to, REGISTER OF' MILIJJ, AGENT All paw-...t. r.calved .hell flr.t ba applIed to any Int.r..t WhIch ..y ba due wIth any ra.alnder applied to the t... REf\.lfD (CA)I A refund 0' a t.M. creeUt, whIch ..a. not nqulltad on thl Ta. A.turn, IIY b. requa.tad bv coapl.Ung an "Appllc.tlon for R.fund of Penn'Ylvanla Inherltenc. and E.tata T.... (AEV.1515). ApplIcatIon. ara .v.llabl. at the O'flca of th. Aealst.r 0' WUh, MY of thl 23 R.v.... Dhtdct OffiCII, or by caUlng tha .pacial 24.hoUr .......rlng ..rvlcl nuabar. for 'ora. ordarlngl In P~.ylvanl. 1.100.362.2050, out.lde P~.ylvanla and within local "'r"hburg ar.. (17) 717.1094, TOOl nl7) 77Z.2252 CHllrlng llIp.lnd Only). OBJECTIONS, Any p.rtv In Int.r..t not .atl.flad wIth tho eppr.I..-.nt, allowanc. or dl.allowanc. 0' deductIon., or ......-.nt of ta. (Including dl.count or Int.r..t) .. .hown on thl. Hotlca au.t Object within .Ixtv (60) day. 0' racalpt 0' thh Hotlc. bYI "wrlttan protast to thl PA aapartaant of R.y...., lo.rd 0' .PP...., Dlpt. 211DZI, Her,.hburll, PA 17128-1021, OR "el.cUon to have th. .aU.r dat.raln.d .t audit of the accot.l1t of the p.r.on.1 r.prll.ntaUva, OR "'PPIII to the Drphan.. Court. ADKIH ISTRATlYE CORRECTIOHSI INTEREST I rlOtu.1 .rrar. dl.cov.rad on thl. ......-.nt shoUld b. addrl..ed In wrIting tal PA Dlp.rtaant of Aav~I, BUrlau of Indlvldu.1 T...., ATTHI pa.t A.....eent R.vl... unit, alpt. Z806DI, H.rrl.bUr" PA 17121.0601 Phone (717) 787-6505. 5.. pag. 3 0' the bookl.t "In.tructlan. far Inh.rltanc. T.. R.turn for. R..ldlnt D.cldant" (REY-ISOI) for an Ixplanatlon of .dalnl.tratlv.lY corr.otlbl. .rror.. If any teM. due Is p.ld ..Hhln thr.. (3) calend." a~th. .ftlr the dlcad.nt.. dllth, a flv. plrcant U:U discount 0' the tlX paid I, allow.d. Int.r..t I. chorgad b.glnnlng wIth flr.t d.y of dallnquency, or nln. (,) aanth. and ana (1) d.y fro' the dot. of d.ath, to the dote of pay.ant. T.x.. which bIe... d.llnquent b.for. January I, 1'8Z bl.r Int.r..t at the rat. of .Ix (6X> plrcent plr ~ calcul.tld .t a dallv r.t. of .000164. All t.... which blc", dlllnquent on and aftlr January 1, 1'8Z wIll ba.r Int.ra.t at . r.t. which will v.ry fro. c.lendar y..r to c.lend.r y.ar wIth th.t rata annaunc.d by tha PA D'part..nt of Alv.nul. The appllcabla Int.r..t r.t.. far 1'8Z through 1995 .ral DISCOUNTI V.ar Intar..t A.t. O.llY Int.r..t F.ctar !!!!' Int.r..t Rlt. Dally Intara.t F.c tor 198Z ZOX .000548 1987 'X .000247 1983 l'X .000451 1'88-1991 11X .000301 1'84 UX .000301 199Z 'X .000247 1985 UX .D00356 1993-1994 r.c .000192 1986 l'X .000Z74 5... 'X .000247 --Intlr..t I. c.lculat.d .. follow'l INTEREST . BALANCE OF TAX UNPAID X NunBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlcl 1.luld .ft.r thl t.x blcoaa. d.llnquent will r.fl.ct an Int.r..t calcul.tlon to flfte.n (IS) d.y. blYond th. date of the .......ant. If p.yaent Is alda aftlr the In\I....t cOlPutatlon data .hown on thl Hotle., .ddltlonal lnt.r..t ault b. c.lcul.tld. ~1607 EX AFP (12-94* vi' R~~:OlHWEAlTlt OF PENNSYlVANIA DEPAR'HENf OF REVENUE aUREAU OF INDIVIDUAL TAXES . OEP'. 2'a06al ItARRUBUAO, PA 11121-060l (.~ -6.5/) - 3 CJov . v Irj-,}?>,)-i~ ACN 101 INHERITANCE TAX STATEMENT OF ACCOUNT DATE 05-22-95 EsTATE OF BECK WILLIAM K FILE NO. 21 94-0758 DATE OF DEATH 08-21-94 COUNTY CUMBER LA NO NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF TNIS FORH WITH YOUR TAX PAYHENT TO THE ADORESS SHOWN. HAKE CHECK PAYABLE ANa REHIT PAYHENT TO. , BORACE A JOHNSON ESQ 301 MARKET ST PO BOX 109 LEMOYNE PA 17043 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 Allount R..1tt.d CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .... iiE'v:U.iij-ix-iiFP--nlf=94r-----Jiii.--iiiHERi'fANcE""fiiif-sTAfEHENY-iiF-Ac-cciiJiif--.-.Ii-----------------m- ESTATE OF BECK WILLIAM K FILE NO. 21 94-0758 ACN 101 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE 05-22-95 DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT. 04-24-95 PRINCIPAL TAX DUE,_ 1.985.42 PAYMENTS (TAX CREDITS), PAYMENT DATE 11-16-94 05-01-95 RECEIPT NUMBER MM913199 REFUND DISCOUNT (+) INTEREST (-) 99.27 .00 AMOUNT PAID 5.000.00 3,113.85- .{~; !., ('J ty,\ r" n, ,"""t "CL \0 ("oj $ ., (ll'J (I -r' !L" <:: Gu 1,985.42 .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE . IF PAID AFTER TN IS DATE. SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN .1. NO PAYHENT IS REQUIRED. IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FDRH FOR INSTRUCTIONS. PAYftENTI D.tach tha top portion of thh NoUc. ~ .ubelt ..Ith your Plyeent .ade plv.la to the n..a end addra.. prJntld on tha raYlr.a lid., If RESIDENT DECEDENT .aka chack Dr .onlV ord.r Plylbl. tOI REGISTER OF WILLS, AGENT, If HOH-RESIDENT DECEDENT .Ika chick Dr lonav order paYable tal CO""OHWEAL TH OF PENNSYLVANIA. All paVllnt. rlcalvad ,hall b. appllad fJr.t to InY Intar.at which ..y ba due with any ra..lndar appllad to the t.w. REfUND (CR)1 A rafund of I tax cradlt, which "I' not r.qua.t.d on the TI. R.turn, ..v b. r.qu..t.d by coaplatlng In -ApplJcltlon for R.fund of P.nn.vlvanl. Inh.rltanc. end E.t.t. Te.- (REV-ISIS). Appllcetlon. ar. Iv.llabl. et thl Office of the RIgI.ter of will., anv of the 25 R.venu. DI.trlct Dfflce. Dr 'roa the Dap.rtlent'. 2~-hour en....rlna .ervlca nuab.r. for fore. ordlrlno. In PInn.vlvanll I-IDD-S6Z-ZDSO, out.lda Pann.ylvanla end within 10c.1 H.rrl.burg Ir.. (717) 717-ID9~, TOOl (717) 772-2252 (H..rlng lap.lrad only). REPLV TD. Qu..tlon. r.glrdlng .rror. cont.ln.d on thl. notlc. .hould b. addr...1d tOI PA Deplrtaant of R.venue, Bur.au of Indlvldu.l 'Iwa., ATTN. Po.t A.......nt R.vl.w unit, Dapt. 210601, H.rrl.bura, PA 17121-0601, phona (717) 787-6S05, DISCOUNT. If any taw due I. paid within thr.. (5) Clland.r lanth. .ftar tha d.cld.nt'. d..th, . flv. p.rclnt (5X) dl.count of the t.. paid I. allow.d. INTEREST I Int.raat I. charg.d b.glnnlng with flr.t dav of d.llnquencv, Dr nln. (91 .onth' and on. (II dav 'rol the data of d.ath, to the data of p.y.ant. T.... which bac... dallnqu.nt b.'or. J~.rv 1. 1'12 ba.r Int.r..t at tha rat. of .1. (6~1 p.rc.nt p.r annul calculatad at a dally rat. of ,OOOI6~. All t.... which b.cea. d.llnqu.nt on end aftar January I, 1912 will bur Intar..t at a rata which will "ary frol callndar vnr to cellnd.r yur with th.t rata .nnouncad bV thl PA D.part.ant of R.v.nu., Thl appllcabl. Int.ra.t r.ta. for 1912 through 19'5 .rll V.er Inter..t Aat. DailY Int.r..t Factor Y..r Int.r..t Rata o.lly Int.r..t F.ctor 1982 ZDX .000548 1917 .. .000247 19.5 16X .0DOUe 1911-1991 IIX .DODJOl 1'14 m .0003DI I'" 'X .OODZU 1915 U:C .00DJS6 1995"1994 7X .000192 1916 lOX .000U4 1995 'X ,aODZ47 --Inhr..t II calculat.d .. followlI INTEREST . BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Anv Hotlc. I..u.d aft.r the ta. b.co... d.llnquent will r.'I.ct an Int.r..t c.lculatlon to flft..n CI51 d.v, b.vond the date of the ........nt. If pay..nt I. .ad. aft.r the Int.r..t co.put.tlon date .hown on the Notlc., eddltlon.1 Int.r..t lU.t b. c.lcul.t.d,