HomeMy WebLinkAbout98-0116
Cumberland County - Register ur Wl~~~
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 3/14/2007
JAMES L FRALISH
75 WEST MAIN ST
NEW KINGSTOWN, PA 17072
RE: Estate of JOHNSON HEATHER L
File Number: 1998-00116
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under R~le 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
3/31/2007
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
02 :2 ~!d 91 ~1~J LOOl
Cumberland County - Reglster UL w~~~o
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 3/14/2007
JEAN L FRALISH
75 WEST MAIN ST
NEW KINGSTOWN, PA 17072
RE: Estate of JOHNSON HEATHER L
File Number: 1998-00116
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS. COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent.s death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
3/31/2007
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans. Court
cc: File
Counsel
02 :2 Hd 91 ~\1bJ LDOZ
Pa. o.e. Rule 6.12 STATUS REPORT
REGISTER OF WILLS OF C-uMberltLnJ
COUNTY, PENNSYLVANIA
Name of Decedent: ~ ea-.\-ner L. ~o\in5o n
Date of Death: 3 \W to File Number:.J3 q~ .- 00 I \ ~
Pursuant to Pa. a.c. Rule 6.12, I report the following with respect to completion of the administration of
the above-captioned estate:
1. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . .. DYes ~
2. If the answer is No, state when the personal representative
reasonably believes that the administration will be complete:
3. If the answer to No.1 is YES, state the following:
a. Did the personal representative file a final account with the Court?". . . " " .. DYes ~
b. The separate Orphans' Court No. (if any) for the personal
representative's account is:
c. Did the personal representative state an account /'
informally to the parties in interest? .""."."."""""""".."".".......".. DYes 1BN0
Date
.lj IclrJ 7
I I ~
informal accounts may be
a to this report.
d.
Capacity: DPersonal Representative ~nsel
[y;c- ~. 'v\f\fne-r
Nam:1!j07lingp;;k ()( i Ve.-
Ai-fUfn5bu'4 ,fA /7//0
(7/1) G5 ~/1D/
Telephone
D f) : ~ ! J ("" 6 - ;~.!:: i ~
Form RW-JO rev. /O.r3.06
oj
fEe li 0 2007 ~
1'>/
JAMES L. FRALISH and JEAN L.
FRALISH, As Administrators of the
ESTATE OF HEATHER L. JOHNSON,
and on behalf of the INTESTATE HEIRS
OF HEATHER L. JOHNSON
Plaintiffs
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
/'
v.
A.O. SMITH CORPORATION and
PAUL R. LAY and DORIS F. LAY
Defendants
v.
LEA ANNE FRALISH
Additional Defendant
CIVIL ACTION - LA W
NO. 98-1153
ORDER
Upon consideration of the Petition of Administrator, James L. Fralish and the supporting
Affidavit of counsel, it is ORDERED and DECREED that settlement in the amount of Two
Hundred Forty-five Thousand ($245,000.00) Dollars is APPROVED. It is further ORDERED
that the apportionment of the net settlement shall be as follows:
<
Survival ...................... ................. ..................................... ..:............................ Q18. 046 ~
Wrongful Death ..................................................................... .......................... . $22,682.28
It is further ORDERED that attorney's fees and litigation costs are approved as follows:
a. to Handler, Henning & Rosenberg reimbursement of expenses ............ $17,464.25
b. to Eisenberg, Rothweiler, Schleifer, Weinstein & Winkler,
P. C. reimbursement of expenses .......... ........... ........................... $31,559.49
c. to the Zajac Law Firm, L.L.C., reimbursement of expenses .................... $2,471.95
d. to the Zajac Law Firm, L.L.C. attorneys fees ........................................ $98,000.00
e.
to James Fralish, Administrator of the Estate of
Heather Jolmson, Deceased (5% of net proceeds
after attorney's fees and costs) ..................................................... $4,775.21
---
e. To Lea Anne Fralish, Intestate Heir of Plaintiff-Decedent .................... $81,656.10 ../'
----
f. to Robert Johnson, Intestate Heir of Plaintiff-Decedent .......................... $9,073.00
($3,687.47 of this must be used to satisfy past due child support)
TOTAL............................................................................................................. $245,000.00
The allocations authorized in this Order are without prejudice to the Pelillsylvania
Department of Revenue to challenge in pursuing additional inheritance taxes against the estate.
Counsel is directed to serve a copy of the Petition and this Order on the Pennsylvania
Department of Revenue.
Attn: J. P. Dibert
Pennsylvania Department of Revenue
Bureau of Individual Taxes
Inheritance Tax Division
Department 280601
Harrisburg, P A 17128-0601
BY THE COURT:
J.
In Re: Estate of
JOHNSON HEATHER L
ORPHANS' COURT DMSION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
:.......-.,.)
C'::'J
c.;:.;.-;}
--'
1998-00116
-0
:;;:;:;1
I
Lv
NO.
:~~~...
NOTICE OF FAILURE TO FILE STATUS REPORT
co
Personal Representative: JEAN L FRALISH
U1
--J
Counsel for Personal Representative:
Date of Decedent's Death: 3/31/1996
The Orphans' Court record indicates that neither the above named personal representative
nor the above named counsel for the personal representative have filed with the Register of Wills
or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme
Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court
Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report.
If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of
such delinquency and the undersigned will requests that a Court conduct a hearing to determine
whether sanctions should be imposed upon the delinquent personal representative or counsel for
the delinquent personal representative.
Date:
3/27/2007
~~~
Glenda Farner Strasbaugh
Clerk ofth
Distribution:
Personal Representative
Counsel for Personal Representative
.Estate File
I:Q
rrt
...a
ru
. .. .
o F' Fie " A l'
Postage $
fT1
C
C
C (EndoRetum Receipt Fee
rsement Required)
C Restricted Delivery Fee
IT' (Endorsement Required)
fT1
C Tnt..' P""",,,,, & F_
Certified Fee
Postmark
Here
I [
~
U')
g JEAN L FRALISH
I"- 75 WEST MAIN ST
NEW KINGSTOWN PA
17072
In Re: Estate of
JOHNSON HEATHER L
ORPHANS' COURT DIVISION
COURT OF COMMON PLE~ OF
CUMBERLAND COUNTY c;o
PENNSYLVANIA .; 33
"<.1
-_-=1
'_;;"-:;:1
---'
1998-00116
~...
-:::J
:~J
NO.
I
W
NOTICE OF FAILURE TO FILE STATUS REPORT
U1
-.j
Personal Representative: JAMES L FRALISH
Counsel for Personal Representative:
Date of Decedent's Death: 3/31/1996
The Orphans' Court record indicates that neither the above named personal representative
nor the above named counsel for the personal representative have filed with the Register of Wills
or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme
Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court
Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report.
If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of
such delinquency and the undersigned will requests that a Court conduct a hearing to determine
whether sanctions should be imposed upon the delinquent personal representative or counsel for
the delinquent personal representative.
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
Glenda Fa
Clerk of tJ ..D
r:o
U'J
[f"
r:o
ITI
..D
ru
o F'F i C 'f A L'
Postage $
Date:
3/27/2007
ITI
CI Certffled Fee
CI
CI Retum Receipt Fee
(Endorsement RequIred)
CI Restricted De/lve F
~ (Endorsement Req~,re':;j
CI 11" - . -. ____ cl'
U'J
CI JAMES L FAA
f2 l> 75 WEST LISH
01 N MAIN ST
Q EW KINGSTOWN PA
Postmarlc I
Here
17072
J
"
.
. Complete items 1, 2, and 3. Also complete
Item 4 If Restricted Delivery Is desired.
. Print your name and address on the reVerse
so that we can return the card to you.
. Attach this card to the back of the mailplece,
or on the front If space permits.
1. ArtIcle AddreSS8d to:
;;:
--
J-EAN L FRALISH
75 WEST MAIN ST
NEW KINGSTOWN PA
-
-
3. Service Typt N ,', \
""-eertmed'Mall 0 ExprelIll'Mall
o Registered 0 Return ReceIpt for Merchandise
o Insured Mall 0 C.O.D.
4. Restricted Dellvel)'? (Extra Fee) 0 Yes
2. ~lSIer~Jk I II Ii 70051 03~o laODE i 21ijE81 18~7a
PS Form 3811, FebruarY 2004 Domestic Return Receipt
17072
\
102595-02-M-154O
t
SENDER: COMPLETE THIS SECTION
. Complete items 1, 2, and 3. Also complete
Item 4 if Restricted Delivery is desired.
. Print your name and address on the reverse
so that we can return the card to you.
. Attach this card to the back of the mailplece.
or on the front if space permits.
1. Article Addressed to:
CNJjES", FRALISH
"/ ~ WEST MAIN ST
NEW KINGSTOWN PA 17072
. .
. . .
----;
~::J ::j
N
..
.........
. s,rvice l}tpe
.. CertIfIed Mall CJ Expnlss Mall
CJ Registered CJ Return Receipt for Merchandise
CJ Insured Mall CJ C.O.D.
4. Restricted Delivery? (Extra Fee)
2. ~m:t:r~1.Jk III f
PS Form 3811, February 2004
I! f I
1 ! f ~
t?liIosi irn390! Om03! !2b~B ~5~~
102595-02-M-1540
Domestic Return Receipt
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 2/25/2008
c::rAMES L FRALISH
"---..'1
75 WEST MAIN ST
NEW KINGSTOWN, PA 17072
.'
~ --.:)
.:_--".)
---1
, "1
,-J
f',J
C',
"
-I
C.)
RE: Estate of JOHNSON HEATHER L
File Number: 1998-00116
l, -~'
L~:
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing lS due by:
3/31/2008
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
(4"
...",p'-
, .../' 1~~'",j?
. )t1ila.JfR_- ..,.J ".vt-ria~,j
.il t)
(t~~~:,:.,
,.'<.f
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel
In Re: Estate of
JOHNSON HEATHER L
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 1998-00116
(")
Co
:=::0
~:E('")
Fil)>r-
~zm
'""...A:tJ
.~v..^
;;8~
p~
;:o-i
~
NOTICE OF FAILURE TO FILE STATUS REPORT
Personal Representative: JAMES L FRALISH
Counsel for Personal Representative:
Date of Decedent's Death: 3/31/1996
The Orphans' Court record indicates that neither the above named personal representative
nor the above named counsel for the personal representative have filed with the Register of Wills
or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme
Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court
Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Repolt.
Uthe required 6.12 fom1 is not filed in accordance with Rule 6.12 the COUlt will be notified of
such delinquency and the undersigned will requests that a Court conduct a hearing to determine
whether sanctions should be imposed upon the delinquent personal representative or counsel for
the delinquent personal representative.
Date:
3/26/2008
:~#1h, ;t5f;fdAjJJJA~
Glenda Famer Strasbaugh
Clerk of the Orphans' COUlt
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
"'->
e:;,
c:::::>
00
>
."
:::0
I
-r,
~-c.; r:::l':-,'l
r-t" /,.--)
(;-) (j
(.?5 ::(0)
--~l C:J
[,OJ ('i'
::XJ c3
~~
,
('.:1 :~~~
-0
:x
~
~
(..:l
IN RE: EST A TE OF
JOHNSON HEATHER L
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 1998-00116
NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A
HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RUI.J.r.,
o =
;c:::o S
Personal Representative: JAMES L FRALISH ~ 2=i )>
-'cn ~
r-
C'J
Counsel for Personal Representative: ;.: U1
Date of Decedent's Death: 3/31/1996
Date of Delinquency Notice:
)F2
The undersigned, Glenda Farner-Strasbaugh, Clerk of Orphans' Court, in accordance
with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court
Division, Court of Common Pleas of Cumberland County, that neither the above named personal
representative nor the above named counsel for the personal representative have filed with the
Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule
6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12,
Supreme Court Orphans' Court Rules was given on the above date and that the ten (10) day
notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court
is hereby notified of such delinquency and the undersigned requests that a Court conduct a
hearing to determine whether sanctions should be imposed upon the delinquent personal
representative or counsel for the delinquent personal representative.
Date:
4/8/2008
~.., t'~'. ",:,~ . ,.."'. ,... {...n.
' . ,0' '~_,'iP _",-, '.''(j _/
i. ~A'f~ ~.~J"i, i J~;;"fJt.!'L"'1,t'""'
Glenda Farner Strasbaugh i/"t
Clerk of the Orphans' Court ' ,"
Distribution:
Personal Representative
Counsel for Personal Representative
Estate File
A hearing is scheduled Mondav. Julv 7. 2008 at 11AM
in Cou~oom No, 2. If the Status Report is filed prior to th~~g date, the hearing will
automallcally be cancelled. / )~
(~~,\'o.
Edga . .&:f1ey, . I \
)>
:J:
0:>
..
N
o
ICE
OF
.
ERIC
J
~,~'IENERLI~
2515 North Front Street
Harrisburg, PA 17110
717.909.9999
717.909.9009 Fax ~
ejwCejw-law.com ~>Q
www ejw-law com ~ ~ ~ ~-'=
~--
r-r-, -+ ,__
N - .
SENT VIA FACSIMILE ONLY ^p ~
y° N
,_
o
October 23, 2008
Eric G. Zajac, Esquire
The Zajac Law Firm, LLC
1818 Market Street, 30`h Floor
Philadelphia, PA 19103
RE: Estate of JOHNSON HEATHER L.
File Number : 1998-00116
Dear Mr. Zajac:
I have called you numerous times and it now becoming apparently a crisis.
I had a call from the Register of Wills. They are going to send a notice out. There was a
hearing in July.
On April 4, 2008 I faxed you a letter and enclosed a copy of a letter Mr. Fralish received
from the Register of Wills (see attached). Additionally, on April 17, 2008 I faxed you a copy of
a notice from the Clerk of the Orphan's Court (see attached) that a Status Report had not been
filed and that a hearing was scheduled for Monday, July 7, 2008 at 11:00 a.m., which you did not
attend.
In the meantime, please file 6.12 Status Report which is also enclosed. However, we
must immediately conclude this estate and make sure all taxes, if any, are paid.
As you know, you undertook the responsibility for wrapping this up. I would appreciate
your doing it at once.
ery truly your
Eric J. Wiener, Esquire
EJW/cb
cc: James L. Fralish
bcc: Marge, Register of Wills, Cumberland County Courthouse
15056051058
REV-1500 EXcos-a5) OFFICIAL USE ONLY
PA DepaMrlent of Revenue County Code Yea Flle Number
8ureaudlndividualTaxes INHERITANCE TAX RETURN
Po eoxzeaso, ~ ~ ~ ~, ~ l ~S,
Hamsburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
209-74-6224 03/31 /1996 08/09/1994
'Decedent's Last Name Suffix Decedent's First Name MI
Johnson Heather L
(H Applicable) Errter SurvNing Spouse's Information Below
Spouse's Last Name Suffix Spouse's Rrst Name MI
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
~ 1. Original Return
THIS RETURN MUST BE FILED iN DUPLICATE 1MTH THE
REG{STER OF W{LLS
2. Supplemental Return
3. Remainder Return (date of death
prior to 12-13-82)
~ d. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required
death after 12-12-82)
B. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
~ 9. L'stigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFlDENTUIL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Dayfime Telephone Number
Eric G. Zajac, Esquire >>
:--_,
(215) 575-~
p
Firm Name (If Applicable) REGISTEtt' O)~,1V}l1~LS USE DNLY ,
`
Zajac & Alias, LLC ~
~ ..Y
First Tine of address - -~ t~
1818 Market Street _
~ ~~ ~ }
Second line of address !_ .~ = =~=i r;~ ~ ;
30th Floor .y '~
DATE FILED ~
City or Post OfrlCe State ZIP Code
Philadelphia PA 19103
correspondent's a-mail address: Elic(a~TeamlalAryers.com
IUnder penalties of perjury,) declare that I have examined this return, indudirrg accompanying schedules and statements, and 4o the hest of my knowledge and belief,
it is true, correct and complete. Dedaretion of preparer other than the personal representative is based on all information of which preperer has eny knowledge.
SIGNATUR F PERSON RESPQHSIBLE FO)it (LING R~i'LIRN DATE
75 West Main Street, New Kingstown, PA 17072
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
,4DDRESS
- PLEASE UsE OR101NAL FORM ONLY
Side 1
I 15056051058 15056051058
~~
15056052059
REV-1500 EX Decedent's Social Security Number
Heather L Johnson 209-74-6224
oacedent's New:
RECAPn'ULATION
1. Real estate (Schedule A) ........................................... .. 1. 0.00
2. Stocks and Bonds (Schedule B) ..................................... .. 2. 0.00
3. Closely HeII Corporation, Partnership wSole-Proptietorsfiip (Schedule C) ... .. 3. 0.00
4. Mortgages 6 Notes Receivable (Schedule D) ........................... .. 4. 0.00
5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ...... .. 5. 68,046.82
6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. 0.00
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
0
00
(Schedule G) Separate Billing Requested...... .. 7. .
8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 68,046.82
9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 104,775.21
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 0.00
11. Total Deductions (total Lines 9 8 10) ................................ ... 11.
12. Net Value of Esffita (Line 8 minus Line 11 } ........................... ... 12.
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an electlon to tax has not been made (Schedule J) ..................... ... 13. 0.00
14. Net Valus Sub)act to Tax (Line 12 minus Line 13} ..................... ... 14.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
00
0
15
0
00
.
(ax1.2) x .0_ . .
16. Amount of Line 14 taxable
0
00
0
00
.
at lineal rate X .0._ 16. .
1 T. Amount of Line 14 taxable
00
^
C
CO
v.
at sibling rate X .12 17, .
18. Amount of Line 14 taxable
00
0
0.00
.
at collateral rate X .15 1 g.
7t*ir 0.00
19. TAX DUE ..................................................... ....19.
20. FILL IN THE OVAL iF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
***L71~FS1T WAS A I3AI3Y SUF.VIVID ~iY PARIIV'I'S
15056052059 Side 2
15056052059
REV-1500 EX Page 3
Decedent's Complete Address:
FIk Numbsr
DECEDENTS NAME DECEDENTS SOCUIL SECURITY NUMBER
Heather L Johnson _ 209-74-6224 _
STREET ADDRESS
75 West Main Street
- --
CDy I STATE ZIP
New Kingstown ~ PA 17072
Tax Payments and Credits:
1. Tax Due: (Page 2 Une 19) (1) 0.00
2. CreditslPayments
A. Spousal Poverty Credit --
B. Prior Payments _
C. Disa~unt
Total Credits (P. + B + C) (2) 0.00
3. InterestlPenalty 'rf applicable
D. Interest _
E. Penalty
Total InteresUPenalty (D + E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Lino 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
A. Entelr the interest on the tax due. (~)
B. Entrsr the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00
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 :......................................................................................... . ^
b. retain the right to designate who shall use the property transferted or its income : ........................................... . ^
c. retain a reversanary interest; or ......................................................................................................................... . ^
d. receive the promise for life of either payments, benefits or care? .................................................................... .. ^
2. If death oaxlrred after December 12,19112, did decedent transfer property within one year of death
without receiving adequate consideration? ............................................................................................................ .. ^
3. Did decedent own an'in trust for" or payable upon death bank account or security at his or her death? ............ .. ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... .. ^
IF THE ~4NSWER 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. §9116 (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. §9116 (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 'rf the surviving spouse is the only benefiaary.
For dates of death on or after Juty 1, 2000:
The tax rite 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 f>arent, or a stepparent of the child is zero (0) percent (72 P.S. §9116(a)(1.2)].
The tax Hate imposed on the net value of transfers to or for the use of the decedent's lineal benefiaaries is four and one-half (4.5) percent, except as noted in
72 P.S. §f1116(1.2) p2 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling isdefined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX+ (5-98)
COMMONVVEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCMEDVLE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
ESUTE OF FILE NUMBER
Heather L. Johnson 1998-00116
Indude the proceeds of Ittigation and the date the proceeds were received by the estate.
All properly lolntly-owned with right oT sunNorship must be disclosed on Schedule F.
(It more space is neeaea, msen aaomonai sneers u~ me sunro mco~
EV-1511 EX+ (12-99)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES $c
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE', OF FILE NUMBER
Heathlsr L. Johnson 1998-00116
Debts of decedent must be reported on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
t ~ Funeral (approximate cost) 2,000.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions 4,775.21
Name of Personal Representative(s) James L. FralfSh
Social Security Number(s)IEIN Number of Personal Representative(s)
Street Address 75 West Main Street
city New Kingstown state PA Z;p 17072
Year(s) Commission Paid:
2. Attorney Fees 98,000.00
3. 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
5. Accountant's Fees 0.00
6. Tax Retum Preparer's Fees 0.00
7.
TOTAL (Also enter on line 9, Recapitulation) I $ 104,775.21
(If more space is needed, insert additional sheets of the same size)
~~ r
~ ~r
~~
C~~
t.~T ee
'~
~3 "~ A.
~d~s Q'~-1~~~
{ _~
t
..1+,'
~;,
a...
r
~+
t
M
o a
a ~; ~
~~ ~ o-
~ ~
~
N ~
~
~~
~~
k ^ ~ a+
~t,•au
-r. ,T~'
GLE~~'~~ ~~., ,~Y
,~i~ n
~~Pr~
-~r',
1 -~ i ,,
a
~ a ~ a
U ~ ~
d
~ o P^
a~ ~
v ,a ~
~ a •
~ V ~
~ U ,,.,, U
.,..,
~:~
s3
,.,~
tit
(~~';
~`~
#,~
•r'
l~G'ST~10F ti~iILLS OF C. ~ ~ L'_~TY, P>r~~~S`1'Lti; i~I?.
Nana of Dece3ent: ?, ~j ~/ / ~j
Date of Death: r / '~ File~I~amler: ~ / ~U "" ~~ /I t~-~
D, .. .., t., D.- n ("` D, 1:..L 11 T . r„ ~ L1.e £Cll`r,,u;~,no u~rh r:cnAc1' ~n rdmrl~P.ti(ltl Qt ihZ d~1l~TniStE'atiOn Cf
i u~JUUi~~ v ~.a.. v.`._ at,.ii.. ~_ _, ~e},vi '-~ Y^_ r-'
the move-ca~~tioned estate: .
1. State v: nether adn;inisfrati•oT: of lire estate is cemplzte :.................... O'Yes [] hTo
Z. If the ans~:~eris No, state when tre per~~oral representati`-e
reasora~l-y believes that tl_e ad~ninis*.ration tit~ill be complete:
3. If the answer io No. 1 is YES, state the following:
a. Did the personal representati~re file a final account with the Court? ....... []Yes
b. The s;;-:arate Orphal~.s' Court 1`Ia. (if any; for the personal
iepreseiztative's account is:
c. Did the personal representative state an account
. - - -
inf~~i~nally to the parties in i:~terest? ...... . ........................ ~ ; es No
d. Copies of receipts, releaszs, joinders at:d approvals of fom~al or infenna3 acoounts n.ay be
fled with the Clerls cf the Orphans' Court and may b .ed to this rep -t.
J/J 1
li,llC ~ / ~ ~ '
Si~nnewc c,' Persors fi:irg. ~ r rm
Capacity: QPerson2 eprese:7t3tiVB GU11S2~
iul'~v~i ;..V`~~'r~C~C~~1
9~ ~ZI ~d 4 4 ~~ 8~v
~ _ .._
~- ,
~~ +. ..
~, I ~ ,
~~d
,Name of Person FIl rn g th is Foa~,
Ad~ress ~~ ~~
TeJe~l,m,e
._~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.,~r .~ -, - --,-N,6,~I6~E~ OF INHERITANCE TAX
BUREAU OF INDIVIDUAL TAXES ARPRg1SE'M~N~, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION ~ ~-OF DEAUCTIONS AND ASSESSMENT OF TAX
PO BOX 280601 ..i 16-~. ,
HARRISBURG PA 17128-0601 - '""'~~`" ~ `" REV-1547 EX AFP CO1-09)
~~(~~ ~~{~ J ~ ~~~ ~2~ 1 Z DATE 03-30-2009
ESTATE OF JOHNSON HEATHR L
DATE OF DEATH 03-31-1996
~^~ C,-,~~ r~,r
v~`~ ~','~t' FILE NUMBER 21 98-0116
~''~'~~, r COUNTY CUMBERLAND
ERIC G ZAJAC ESQ C! ~a„•` '- ' ~ ~ '"~' G~, 'ACN 101
ZAJAC 8~ ARIAS APPEAL DATE: 05-29-2009
1818 MARKET ST (See reverse side under Objections)
PHILA PA 19103 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE _ ~ R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS ~ _ _______________
REV-1547 EX AFP (01-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF JOHNSON HEATHR L FILE N0. 21 98-0116 ACN 101 DATE 03-30-2009
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) (2) ,00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 68,04 6.8 2
6. Jointly Owned Property (Schedule F) (6) .0 0
7. Transfers (Schedule G) (7) .0 0
B. Total Assets (g) 68, 046.82
APPROVED DEDUCTIONS AND EXEMPTIONS:
9.
Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 104,775.21
(9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. Total Deductions
C11) 1
04.77,.?1
12. Net Value of Tax Return (12) 36,728.39-
13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 36,728.39-
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (lg) .00 X 00 _ .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) •00 X 06 _ .00
17. Amount of Line 14 at Sibling rate (17) .00 X 00 _ .00
18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 _ .00
19. Principal Tax Due
(19)=
. 00
Twx rocnTT~.
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID (-)
AMOUNT PAID
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
( IF TOTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)