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Home My WebLink About09-07-07 ---l 15056051058 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 21 05 0413 Decedent's Last.Name Suffix Date of Birth 09/28/1918 Decedent's First Name MI Hilda M Spouse's First Name MI Howard M 162-12-5187 OS/28/2003 Oppel (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Oppel Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW :." 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 4. Limited Estate . 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes Richard L. Placey, Esq. Firm Name (If Applicable) Placey & Wright (717) 236-9577 3631 North Front Street REGISTER OF WILLS USE ONLY r-,) C) c-, ~~~o ~ ~,~~~~ ~ :~] I -.J First line of address Second line of address PA 17110-1533 c-:;; C) ;:=: ~:l-:'fl tiAT'WLED -.,....., --; :i;-~ v". -~.. City or Post Office Harrisburg State ZIP Code (.,.,) U~l Correspondent's e-mail a"ddress: pwlaw@epix.ent 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 o other than the personal representative is based on all information of which preparer as any owledge. SIGZ OF PERSON RESPONS~'BLE FI G RETURN ATE . : _ /L" L ~ ,JY\. AD ESS Frederick M. ppel, cI ce & Wright, 3631 N. Front Street, Harrisburg, PA 17110 E RER T R R ESENTATIVE ADORE Richa ,3631 N. Front Street, Harrisburg, PA 1711 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 .-J d~ ~ 15056052059 REV-1500 EX Decedent's Name: RECAPITULATION Hilda M Oppel 1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . ., 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested. . . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . ., 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10)... ................................ 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) .. . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject 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 (a)(1.2)X.O~ 21,184.14 16. Amount of Line 14 taxable at lineal rate X.O_ 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L Decedent's Social Security Number 162-12-5187 0.00 0.00 0.00 0.00 23,238.14 0.00 0.00 23,238.14 2,054.00 0.00 2,054.00 21,184.14 0.00 21,184.14 0.00 0.00 15056052059 -.J REV-1500 EX Page 3 Decedent's Complete Address: 21 F!le IIIlIlTIb,r 05 0413 .~- DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Hilda M Oppel 162-12-5187 STREET ADDRESS 145 S. Enola Drive CITY I STATE I ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 0.00 0.00 Total Credits (A + B + C ) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5) (5A) (58) 0.00 0.00 0.00 0.00 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 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;.......................................................................................... 0 [KJ b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [KJ c. retain a reversionary interest; or.......................................................................................................................... 0 [iI d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 [i] 3. Did decedent own an Win trust for" or payable upon death bank account or security at his or her death? .............. D [i] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D [KJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 99116 (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. 99116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(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. REV-1508 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF HILDA M. OPPEL FILE NUMBER 21-05-0413 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Proceeds settlement Estate of Hilda Oppel v. Holy Spirit Hospital, No. 2005-2398, Cumberland County, PA 23,238.14 (Correspondence and settlement sheet attached) TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 23,238.14 A TLEE, HALL & BROOKHART, ill' ATTORNEYS AT LAW June 4, 2007 William A. Atlee, Jr. Thomas W. Hall DanM. Brookhart Jaime D. Jackson Edward R. Kennett Mark C. Atlee Robin A. Jabour Erica L. Kirman~ Boyer Carol Sebastian 132 Calle La Montana Moraga, Ca 94556 Fred Oppel 441 North Enola Drive Enola, P A 17075 Re: Estate of Hilda Oppel v. Holy Spirit Hospital Dear Ms. Sebastian & Mr. Oppel: I am enclosing a copy ofa Full and Final Release with respect to the above case. I have reviewed the Release and everything seems ,to _be in order. I am asking each of you to please sign and date the Releases and return them to my office as soon as possible. Should you have any questions, please do not hesitate to call IDe) Very truly yours, ATLEE, HALL & BROOKHART, L.L.P. By: dd~ Dan M. Brookhart DMB/ses Enclosure \\Ahbsql\ProLaw\documents\Hilda Oppel Estate\03-211 \61540.doc Mailing Address: PO Box 449 · Lancaster, PA 17608..0449 · www.atleehal1.com Lancaster Office: Eight North Queen Street · Lancaster, P A 17603 · 717.393.9596 · 800.924.2309 · fax 717.393.2138 Philadelphia Office: 1500 Market Street · 12th Floor, East Tower · Philadelphia, PA 19102 · 215.665.5759 · fax 215.569.8228 l1.. 1 L~~, 1 If\.LL & BROOKHART, LLP ATTORNEYS AT LAW SETTLEMENT BETWEEN Fred M. Oppel and Atlee, Hall & Brookhart, LLP Amount of Recovery $45,000.00 Client Costs Advanced See Attached Detailed Sheets $3,376.68 ~ Overdue Child Support PASCDU $0.00 Escrow for Unpaid Invoices $0.00 Liens/Letters of Protection Medicare $385.18 Legal Fees Atlee, Hall & Brookhart, LLP Daniel Bausher $18,000.00 12,000.00 6,000.00 Amount of Distribution Fred M. Oppel, Executor of the Estate of Hilda $23,238.14 Totals $45,000.00 $45,000.00 ACCEPTED AND APPROVED by me this 17th day of ~ugust, 2007. CUENT(S) I)n?' ((})J1 ATLE~L & BROOKHART, LLP BY:frw, ~ REV-1511 EX+ (12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF HILDA M. OPPEL FILE NUMBER 21-05-0413 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. FUNERAL EXPENSES: 1. DESCRIPTION AMOUNT B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 2,000.00 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 54.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 2,054.00 REV~1513 EX> 10.00) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF HILDA M. OPPEL FILE NUMBER 21-05-0413 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Howard M. Oppel, 145 S. Enola Drive, Enola, PA 17025 Spouse Entire Estate 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 $ 00.00 (If more space is needed. insert additional sheets of the same size) J LAST WILL AND TESTAMENT OF HILDA M. OPPEL I, HILDA M. OPPEL, now of East Pennsboro Township, Cumberland County, Pennsylvania, do hereby declare this to be my Last Will and Testament and hereby revoke all prior Wills and Codicils made by me. ITEM I. I direct that all of my just debts and funeral expenses, including the cost of my gravemarker, if any, shall be paid from my residuary estate as soon as practical after my decease as a part of the administrative expenses of my estate. ITEM II. I give and devise all of my estate of every nature and wherever situate to my husband, HOWARD M. OPPEL, provided he survives me by thirty (30) days. ITEM ID. Should my husband, HOWARD M. OPPEL, predecease me or die on or before the thirtieth (30th) day following my death, I then give and devise all of my estate of every nature and wherever situate in equal shares, share and share alike, to my children, FREDERICK M. OPPEL and CAROL ANN SEBASTIAN, or their issue, per stirpes. Should either of my children predecease me without issue surviving, I give such deceased child's share to my other child, or their issue, per stirpes. ITEM IV. If any income or principal shall be payable to any person who shall be under the age of twenty-one (21) or who shall be incapacitated for any reason, my personal representative, as trustee, shall hold such income and principal for such beneficiary until the age 11 ~'b- .l'W\, ~ Hilda M. Oppel ~ of twenty-one (21) or during incapacity and shall be entitled to apply such income and principal to the health, maintenance, support and education of such person without the appointment of any guardian or committee or any authority of court, and shall be entitled to make direct application hereunder or to make application by payment thereof to the parent or other person in charge of such person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors Act, or to the person. Any remaining income and principal to which such person shall be entitled shall be paid and distributed to such person upon attaining age twenty-one (21) or termination of incapacity. ITEM V. I appoint my son, FREDERICK M. OPPEL, Executor of this my Last Will and Testament. Should he fail to qualify or cease to act in such capacity, I then appoint my daughter, CAROL ANN SEBASTIAN, Contingent Executrix of this my Last Will and Testament. No bond shall be required by my personal representative in any jurisdiction. ITEM VI. In addition to the powers given by law to my personal representa- tive( s) and trustee( s) [hereinafter fiduciaries] in the administration of my estate and of any trust(s) created herein, they shall have the following discretionary powers applicable to all real and personal property held by them, including property held for minors, effective without court order until actual distribution. A. To retain any property owned by me at my death and to invest any funds held by them in any stocks, bonds, notes or other securities or property, real or personal, including common trust funds, mutual funds and money market deposit accounts operated or offered by my corporate trustee, if any, or any affiliate of it. ~~.~ Hilda M. Oppel 2 J B. To sell or otherwise dispose of any property, real or personal, at any time forming a part of my estate or the trust estate, for cash or upon credit, in such manner and on such terms as they see fit, and no one dealing with the fiduciaries shall be bound to see to the application of any monies paid. c. To manage, operate, repair, improve, mortgage or lease for any term [even if beyond the duration of the trust(s)) any real estate at any time held or owned by them as fiduciaries. D . To hold investments in the name of a nominee and exercise and dispose of warrants. E. To engage in litigation and compromise, arbitrate or abandon claims and property. F. To conduct any business in which I am engaged or in whichl have an interest at the time of my death for such period as the fiduciaries deem advisable, with the power to borrow money and to pledge the assets of the business and to do all other acts which I, in my lifetime, could have done, or to delegate such powers to a partner, manager or employee without liability for any loss occurring therein. G. To allocate items of receipt or disbursement between principal and income as the fiduciaries deem equitable regardless of the character given such items by law; to distribute in cash or kind or partly in each at valuations fixed by the fiduciaries. H. To borrow money, including the right to borrow from any corporate trustee, if any, and to mortgage or pledge as security or to hold its own stock if a corp?rate tr;Qsjxe.t I> 1- _ .~ ~. Ctfl--- Hilda M. Oppel 3 Lf I. To join in any merger, reorganization, voting trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto. J. Should the principal of any trust herein provided for be or become too small in trustee's opinion so as to make establishment or continuance of the trust inadvisable, my trustee( s) may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportion they are then entitled to income. Upon such termination, the rights of all beneficiary(ies) who might otherwise have an interest as succeeding income beneficiary(ies) or in remainder shall cease. K. In general, to exercise all powers in the management of the assets of my estate or the trust estate which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as the fiduciaries may deem best, and to execute and deliver all instruments and to do all acts which the fiduciaries may deem necessary or proper to carry out the purposes of this will or any trust(s) created herein. L. To apply income or principal to which any beneficiary is entitled, directly for his or her comfort, maintenance and support, should the fiduciaries deem such beneficiary incapable of receiving the same by reason of age, illness, infinnity or incapacity, or to pay the same to such person or persons as the fiduciaries select to disburse it, whose receipt shall be a complete acquittance therefore without the intervention of any guardian. M. To assume continuance of the status of any beneficiary with reference to death, marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursements made on such assumptions. /-{~~l~ Hilda M. Oppel 4 . . ~ ~ N. All principal and income shall, until actual distribution to any beneficiary, be free of the debts, contracts, alienations and anticipations of any beneficiary, and the same may not be liable for any levy, attachment, execution or sequestration while in the hands of any fiduciaries. Provided, however, any beneficiary may assign any part or all of the beneficiary's interest in my estate or the trust(s) to anyone or more of the beneficiaries or my descendants. IN WIlNESS WHEREOF, I have hereunto set my hand and seal this 2nd day of April, 2002. :r~rm,~ Hilda M. Oppel The preceding instrument, consisting of this and four other pages, identified by the signature of the testatrix, was on the day and date thereof signed, published and declared by Hilda M. Oppel, the testatrix therein named, as and for her last Will, in the presence of us, who, at her request, in he,r p p~nce, in ,sence of each other, subscribed our names as ~:esse: ~;~ fI, l t ~ (( d <fO/V.d ~-'1d~/19' (1:... .d~/ y .oJ~7 3&'3/ 7;/, y~ p~/ //n~/I! 5 . . ~ ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : SSe COUNTY OF DAUPHIN I, HILDA M. OPPEL, testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. ~ -yYY1. ~ Hilda M. Oppel Sworn or affirmed to and acknowledged before me, by Hilda M. Oppel, testatrix, this 2nd day of April, 2002. %~,K~ , Nolary Public AFFIDAVIT My Commission Expi es: NOTARIAL SEAL . HOLLY S. KIRK. Natary Public Harrisburg, Dauphin County My Comrnh~!(If'1 Expires Feb. 15, 2003 --,_.._-.-.....~>----"l"--_............. COMMONWEALTH OF PENNSYLVANIA : SSe COUNTY OF DAUPHIN We, icltC{rd... J.... f1Q and .J)af)d(~ L. 13f1Ylow; the witnesses whose names are signed to the attach or foregoing instrument, being duly qua died according to law, do depose and say that we were present and saw testatrix sign and execute the instrument as her last Will; that she signed willingly and that she 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 witnesses; and that to the best. of ou.r ~Jo ge th~e's 'x w. as at that time 18 or more years of age, of sound mind and under no cllns . tune i ue r". C~ L er/ ~~:t Sworn to and subscribed before me this 2nd day of April, 2002. l SEAL HOLLY S. KIRK, Notary Public Harrisburg, Dauphin County My Commission Expires: My Commh~!on Expires Feb. 15. 2003 ... .....-..-------..,...,. PLACEY t6 WRIGHT RICHARD L. PLACEY ATTORNEYS AT LA.W 363 I NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17110-1533 WILLIAM K. WRIGHT (1943-1999) (717) 236-9577 FAX (717) 236-0843 September 6,2007 Register of Wills CUMBERLAND COUNTY COURTHOUSE One Courthouse Square Carlisle, PA 17013 RE: Estate of Hilda M. Oppel Estate File No. 21-05-0413 Dear Madam/Sir: We enclose herewith for filing original, in duplicate, together with check in the amount of$15.00 to cover the filing fee. Please return your receipt for the same to the undersigned in the enclosed, stamped, addressed envelope, together with a clocked-in copy of the additional first page enclosed. Thank you. Richard L. PI RLP:hsk Enclosures