HomeMy WebLinkAbout01-0621
PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of RICHARD K. GUMBERT
also known as
No.
To:
Social Security No.
Deceased.
082-46-7930
Register of Wills for the
County of CUMBERLAND in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl
ies
for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
Decendent was domiciled at death in Cumberland County, Pennsylvania, with
his last family or principal residence at 255 stoner Road, Monroe Township.
(list street, number and municipality)
Decendent, then 48 years of age, died
~ Holy Spirit Hospital
March 27,
2001
Decendent at death owned property with estimated values as folllows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
9,500.00
$
$
$
$
None
Petitioner_ after a proper search ha~ ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
Name Relationship Residence
Pntt: i .1 ~. .,. W;-f'c. 255 Stoner Road
Mechanicsburg, PA 1
7055
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration In the
appropriate form to the undersigned.
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Patti J. Gumbert
255 Stoner Road
Mechanicsburg, PA 17055
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
} 88
The petitioner(s) above-named swear(s) or affirm(s) that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.
I.
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Patti J. Gumbert
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No. AI-OJ -O~ 21
Estate of
RICHARD K. GUMBERT
, Deceased
GRANT OF LETTERS OF ADMINISTRATION
AND NOW GlU'-:"i 0- 2001 , in consideration of the petition on
the reverse side hereof, satisfactory Pfoof having been presented before me,
lT IS DECREED that Patfl J. Gumbert
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
are hereby granted to
Patti J. Gumbert
-_._---~.,--------
in the estate of Richard K. Gumbert
FEES 1_
Letters of Administration $ If{). 00
Short Certificates( ).......... $ (0. Ou
Renunciation....... '~.'01" $
~ $~.OD
TOTAL _ $ /0('
Filed \;;>\.1--.L.-. ':-f . Q. . . . .. A.D. -
~t:'1
Edmund G. Myers (20558)
Johnson, Duffie, Stewart & Weidner
ATTORNEY (Sup. Ct. J.D. No.)
301 Market St., P. O. Box 109
Lemoyne. FA 17041-010Q
ADDRESS
(717) 761-4540
PHONE
Ulf\'::; ,'){)<; '!C\' I','Q(,
This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Rt;gistrar. The original certificate will be forwarded to the State Vital Records Office for permanent flling.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
No.
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Local Registrar
Fee for this certificate, $2.00
p
7234409
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Date
H105.14.JAell2J87
COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS
CERTIFICATE OF DEATH
TYPE/PRINT
IN
PERMANENT
BLACK INK
UNDER 1 DAY
Hour. i MInuI.
sex
z. male
STATE FILE NUM8fR
SOCIAL SECURITY NUMBER
NAME OF DeCEDENT (FlrSl. Middle, l_.
,. Richard K.
AGE {last Birttlday} UNDER 1 YEAR
48 vn........! 0.,.
COUNTY OF OERH
Gumbert
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B&RTHPlACi: (City ;tAd
Slate or fotetgnCounuy)
PlAC&OFoeRH(C~Ol1tyone ...tnSlrUCI~onOlhef~)
HOSPITAl.;
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Cumberland
Ie.
banking
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DECEDENT'S WALING ADDRESS ($If_, CiryflOwn, Slate, Zip Codel
DECEDENT'S USUAL OCCUPRtOH
(Gweklndm,WOfk~~!'.'i,~
At~C!:li'in'olle
WARITAL SWUS. M.mM
Never Marritld. Widowed,
-(Spocdy)
SURVIVING SPOuSE
l.""'.~ma.den~
255 stoner Road
,.. Mechanicsburg, PAJl17055
FATHER'S NAME iFnr. Middle. lasI)
.. Mervin Gumbert
lNFORMAHT'SNA/olE(T_;nq
Patti J. Gumbert
DECEDENT'S
ACTUAL
RE!OOENCE
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11.. Slate
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MOTHER'S NAME iFit'sI. MIdcIe, M...... Surname)
1.. Lois Wilson
lNFmT'~'tt>~Ma'~~1latirc:~g, PA 17055
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PlACE OF CMSPOSITION. ~ oIC~ Crematory lOCRlON. CirVl'iJwn. Stale, Z1pCode
""Ea~ Harrisburg Crematory Harrisburg,
21c.
Monroe
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lICENSE NUMBER
011667 L
NAME ANOAOOReSS OF FACI.ITY
zZc.Malpezzi Funeral
LICENSE NUMBER
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DUE 10 (OR AS A CONSEQuENCE Of)
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WERE AUTOPSY FINDINGS
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COMPLETION OF CAUSE
OF DEATH?
MANNER OF DEATH
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DATE Of INJURY
(MOlllh.Day, \'ear)
TIME Of INJURY
INJURY AT WORK?
DESCRIBE HOW INJURY OCCURRfO.
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buildlng.etC_lSpeclly}
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To u.....1 Of my knowledge, deeth occurred due 10 thtI Cfil~.) and manna,.. .Ieled.
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To th4I bIN. of m., kno..$edg., death occurred 011 the Ume, date, and piKe, oInd due 10 the coIutel.. and mann..... atilled
"MEDICAL EXAMlNER/COAONER
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REGIS
34.
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Richard K. Gumbert
Date of Death: March 27, 2001
Will No.: 21-01-00621
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
July 3, 2001.
Name
Address
255 Stoner Road, Mechanicsburg, PA 17055
Patti J. Gumbert
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None.
Date: 8122{Of
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Signature
Name Edmund G. Myers, Esq.
Johnson, Duffie, Stewart & Weidner
Address 301 Market St.
P. O. Box 109
Lemoyne. PA 17043-0109
Telephone (717) 761-4540
Capacity: Personal Representative
X Counsel for personal representative
REV.'5i>l EX (6.00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
2 1 0 1
COUNTY CODE YEAR
o 0 6 2 1
NUMBER
7930
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held CorporaUon, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
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)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
GUMBERT, RICHARD K.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
March 27, 2001 September 10, 1952
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
GUMBERT, PATTI J.
SOCIAL SECURITY NUMBER
082 - 46
[X] 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death after 12-12.82)
o 7. Decedent Maintained a Living Trust (Attach copy of Trust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and ""95)
o 3. Remainder Return (date of death prior to 12-13-82)
~ 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Box
tax under Sec. 9113(A) (Attach Sch 0)
(1)
(2)
(3)
(4)
(5)
8,453.12
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NAME COMPLETE MAILING ADDRESS
Edmund G. Myers, Esq. 301 Market St.
FIRM NAME (If Applicable) P. O. Box 109
Johnson Duffie Stewart
TELEPHONE NUMBER Lemoyne, PA 17043-0109
(717) 761-4540 OQ
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(6)
(7)
387,674.34
(8)
397,281.52
(9)
(10)
7,697.81
14. Net Value Subject to Tax (Line 12 minus Line 13)
(11) 7,697.81
(12) 389,583.71
(13) -0-
(14) 389,583.71
x.oL (15) -0-
x.O_ (16) -O-
x .12 (17) -O-
x .15 (18) -0-
(19) 0-
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
389,583.71
16. Amount of Line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
.ii ~B:E ~(J~E T()ANf:JWERAI.LQUE;S'fIONSOHREV~RSE $lIjEA~p REC;:!iECK MATH<< '."': ..', i"."
OFFI
Decedent's Complete Address:
STREET ADDRESS
255 stoner Road
CITY Mechanicsburg I STATE PA I 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-
Total Credits ( A + B + C ) (2)
-0-
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
-0-
A. Enter the interest on the tax due.
(5)
(5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) - () -
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
a. retain the use or income of the properly transferred; .......................................................................................... D
b. retain the right to designate who shall use the properly transferred or its income; ............................................ D
c. retain a reversionary interest; or.......................................................................................................................... D
d. receive the promise for life of either payments, benefits or care? ...................................................................... D
2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death
without receiving adequate consideration? .............................................................................................................. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ ~
No
KJ
KJ
KJ
KJ
KJ
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D
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 pe~ury, 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 preparer has any knowledge.
SIGNATURE OhPERSON SPONSIBLE FOR FILING RETURN
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ADDRESS P tti J. Gumbert, Administratrix
255 stoner Road, Mechanicsburg, PA 17055
SIGNATURE OF PRE RER OTHER THAN REPRESENTATIVE
DATE
I~ '7 61
DATE
vl-'7 ( fI I
ADDRESS Edmu d G. Myers, Esq.
301 Market st., P. O. Box 109, Lemovne, PA 17043-0109
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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. 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 0% [72 P.S. 99116 (a) (1.1) (ii)].
The statute does not exemDt 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. 99116(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. 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 12% [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.
4.
REV- 1503 Ex. (1-97)
'*
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GUMBERT, RICHARD K.
FILE NUMBER
21-01-00621
All property jolnUy-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
30 Shares - MetLife @ $31.39 per share
941. 70
2.
154.2386 Shares - J. P. Morgan Chase & Co.
@ $48.70 per share
7,511.42
TOTAL (Also enter on line 2, Recapitulation) $
8,453.12
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REV.l5OB ex. (l.gn
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GUMBERT, RICHARD K.
FILE NUMBER
21-01-00621
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Waypoint Bank - payroll check received - not
cashed prior to death 1,154.06
TOTAL (Also enter on line 5, Recapitulation) $ 1 , 154 . 06
(If more space is needed, insert additional sheets of the same size)
RE~.\S10 EX -11.97)
.
ESTATE OF
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
GUMBERT, RICHARD K.
FILE NUMBER
21-01-00621
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
UMBER
1.
2.
3.
4.
5.
6.
7.
DESCRIPTION OF PROPERTY
INCl.UDE 1llE HAI~E OF THE TRANSFEREe. THEIR RElAll0HSHlP TO oeceoEtlT AND THE DATE OF '!llAIISFER.
ATT-'CH A COPY OF THE DEED FOR REAL ESTATE .
Quick & Reilly - IRA
Account No. 219-97132-11 PB 849
Beneficiary: Patti J. Gumbert, Wife
SalomonSmithBarney - Roth IRA
Account No. 724-61710-16
Beneficiary: Patti J. Gumbert, Wife
SalomonSmithBarney - IRA Account
No. 724-62027-12
Beneficiary: Patti J. Gumbert, Wife
waypoint Bank - Investor Account
No. WB1131DC
Beneficiary: Patti J. Gumbert, wife
Waypoint Bank - Employee stock
Owmnership Plan
Beneficiary: Patti J. Gumbert, Wife
Waypoint Bank - Retirement Saving
Incentive Plan
Beneficiary: Patti J. Grimbert, Wife
Harris Savings Bank (now Waypoint
Bank)- Pension Plan
Present value
Beneficiary: Patti J. Gumbert, Wife
DATE OF DEATH
VALUE OF ASSET
"kOF
DECO'S
INTEREST
EXCLUSION
IF APPlICABlE\
TAXABLE VALUE
9,092.55
9,092.55
5,386.99
5,386.99
22,251.92
22,251.92
95,319.40
95,319.40
20,344.67
20,344.67
226,809.81
226,809.81
8,469.00
8,469.00
TOTAL (Also enter on line 7, Recapitulation) $ 387, 674 . 34
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99) .
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
ITEM
NUMBER
A.
GUMBERT, RICHARD K.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-01-00621
DESCRIPTION
1.
FUNERAL EXPENSES:
Malpezzi Funeral Home - funeral expenses
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
2. Attorney Fees
Year(s) Commission Paid:
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
8.
9.
10.
Claimant Patti J. Gumbert
Street Address 255 stoner Road
.
Mechanicsburg
State ~ Zip
17055
City
Relationship of Claimant to Decedent
Wife
4.
Probate Fees - Register of Wills - Cumberland County
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Cumberland Law Journal - advertise letters
The Patriot-News - advertise letters
Register of Wills - file Inventory & Inheritance
Tax Return
Register of wills - short certificates
TOTAl. (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
AMOUNT
3,949.00
3,500.00
51. 00
75.00
96.81
20.00
6.00
7,697.81
REV.1513 ~. (1.97)
ESTATE OF
..
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
GUMBERT, richard k.
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. Patti J. Gumbert
255 stoner Road
Mechanicsburg, PA 17055
FILE NUMBER
21-01-00621
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
Wife PEF CODE
Section 2102 (2
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX is NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTiONS
1.
TOTAL OF PART IT. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
Inventory of the real and personal estate of
ESTATE OF RICHARD K. GUMBERT
deceased
1. 30 Shares - MetLife @ $31.39 per share 941 70
2. 154.2386 Shares - J. P. Morgan Chase & Co.
@ $48.70 per share 7,511 42
3. Waypoint Bank - payroll check received - not cashed prior
to death 1, 154 06
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COMMONWEALTH OF PENNSYLVANIA
COUNTY O,F CUMBERLAND
}
t-
s.s:
Patti J. Gumbert
according to law, deposes and says that She is Administratrix
of the Estate of Richard K. Gumbert
late of Monroe Township , ,Cumberland County, Pa., deceased and that the
within is an inventory made by Patti 'OJ. Gumbert , the said AdministrAtrix
of the entire estate of said decedent, consisting of all the personal propdrty and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
being duly
sworn
Sworn to
and subscribed before me,
~
2001
fll f1L' Q. ,JJuj'} b~;J
Executor. Aoministrator .
Patti J. Gumbert, Administratrix
I
,
255 Stoner Road
Mechanicsburg, PA 17055
NOTARI EAL
DIANNE LENIG, Notary Public
Lemoyne Borough Cumberland Co.
My Commission Expires Dec. 21, 2001
Addrns
Date of Death
27th
Day
March
Month
2001
Y.ar
INSTRUCTIONS
J. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of disc;overy of additional assets.
3. Additional sheets may be, attached as to personalty or realty
4. See Article IV, Fiduciaries Act of J 949.
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I {;-~~()~J3
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z806Dl
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
'*
C/
REV-415 EX AFP Ilt-DDI
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE
ESQ
.02 JAN 25 P 2 :04
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-29-2002
GUMBERT
03-27-2001
21 01-0621
CUMBERLAND
201
RICHARD
K
Recar U";: of
Rstjl'2tc fills
Allount Rellitted
Clerk-
PA 171nti.Lbe.."e,:F fJt\
. ""'"n '" . i H...U l\
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ......
Rifv:4i3--EX-~FP--[i2~-OO)-----iE.-NO-ficif-OF--DETifRMiN~Tio-N-AN-D-AS-SESSiMENir----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF GUMBERT
RICHARD
K FILE NO.21 01-0621
ACN 201
DATE 01-29-2002
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
.00
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the require.ents of Section Z140 (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOOO.
(7Z P.S. Section 9140).
Detach the top portion of this Notice and sub~it with your pay.ent to the Register of Wills printed on the
reverse side.
-- Make check or aoney order payable to: REGISTER OF MILLS, AGENT.
A refund of a tax credit .ay be requested by co~leting an "Application for Refund of Pennsylvenia
Inheritance and Estate Tax" (REV-13l3). Applications are available at the Dffice of the Register of Wills,
any of the Z3 Revenue District Offices or froe the Depart.ent's Z4-hour answering service for for.s ordering:
l-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: l-800-447-30Z0 (TT only).
Any party in interest not satisfied with the asses~ent of tax as shown on this notice eay object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Depart.ent of Revenue, Board of Appeals, Dept. Z8l0Zl, Harrisburg, PA l7lZ8-l0Zl, OR
--electing to have the .atter deterained at audit of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessaent should be addressed in writing to: PA Depart.ent of Revenue,
Bureau of Individual Taxes, ATTN: Post Asses~ent Review Unit, Dept. Z8060l, Harrisburg, PA l7lZ8-060l,
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritence Tax Return for a Resident
Decedent" (REV-150l) for an explanation of ad.inistratively correctable errors.
The l5X tax a.nesty non-participation penalty is coeputed on the total of the tax and interest assessed, and not
peid before January 18, 1996, the first day after the end of the tax a.nesty periOd. This non-participation
penelty is appeelable in the sa.e .anner and in the the saee tiee period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return beco.es delinquent at the expiration of nine (09) aonths fro. the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
beco.es delinquent at the expiration of eighteen (18) .onths froa the date of death.
Taxes which beca.e delinquent before January 1, 198Z bear interest at the rate of six (6X) percent per annua
calculated at a daily rate of .000164. All taxes which beca.e delinquent on or after January 1, 198Z will bear
interest at a rete which will vary fro. calendar year to calendar year with that rate announced by the PA
Depart.ent of Revenue. The applicable interest rates for 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Da ily Interest Factor
198Z ZOX .000548 199Z 9X .000Z47
1983 l6X .000438 1993-1994 ]X .00019Z
1984 llX .000301 1995-1998 9;( .000Z47
1985 l3X .000356 1999 ]X .000l9Z
1986 lOX .000Z74 ZOOO 8X .000Z19
1987 9X .000Z47 ZOOl 9X .000Z47
1988-1991 llX .000301 ZOOZ 6X .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued efter the tax becoaes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assess.ent. If pay.ent is aade after the interest co.putation date shown on the
Notice, additional interest aust be calculated.
\, /6 -- ~-</O- "x.-3
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG. PA 171Z8-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
of
DATE
ESTATE OF
DATE OF DEATH
P 1 '43 FILE NUMBER
. COUNTY
ACN
Recore!",.,'
Re,
Iiits
'02 FEB-1
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE
ESQ
'~......dr~
Clerk.
PA 17f~~nb0nc i.,
__' i,~)"
PA
01-29-2002
GUMBERT
03-27-2001
21 01-0621
CUMBERLAND
101
'*
REV-1541 EX AFP 112-101
RICHARD
K
Allount Rellitted
) CHANGED
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
8.453.12
.00
.00
1.154.06
.00
387.674.34
(8)
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV =i5'4j-i3f-AFP-(,i'2-:o0Y-NOTici--OF-YtiHiifiTAN-ci-TAX-APPRAYsiiiENT~--Ai:l-owAN-ci-oR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GUMBERT RICHARD K FILE NO. 21 01-0621 ACN 101 DATE 01-29-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely H.ld Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estat. Subject to Tax
I~ an assessment was issued previoUSly, lines 14, IS and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
DITS:
NT
DATE
NOTE:
R C IPT
NUMBER
(-)
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR C~lCUlATION OF ADDITIONAL INTEREST.
(9)
(10)
7,697.81
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
397,281.52
7.697 R1
389,583.71
.00
389,583.71
00 =
045 =
12 =
15 =
.00
.00
.00
.00
.00
.00
(11)
(12)
(13)
(14)
389,583.71 X
.00 X
.00 X
.00 X
A~UNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
(19)=
.00
.00
.00
.00
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before Dece.ber lZ, 198Z -- if any future interest in the estate is transferred
in possession or enjoy.ent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Co..onwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section Zl40 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and sub.it with your pay.ent to the Register of Wills printed on the reverse side.
--Make check or .oney order payable to: REGISTER OF KILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, .ay be requested by co.pleting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
answering service for for.s ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-30Z0 (TT only).
Any party in interest not satisfied with the appraiseBent, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR
--election to have the Batter deterBined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Departaent of Revenue,
Bureau of Individual Taxes, ATTN: Post AssessBent Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-ISO 1) for an explanation of adBinistratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57-) discount of
the tax paid is allowed.
The 157- tax e.nesty non-participation penalty is coeputed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax a.nesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) .onths and one (1) day fro. the date of
death, to the date of paYBent. Taxes which becaBe delinquent before January 1, 198Z bear interest at the rate of
six (67-) percent per annUB calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after
January 1, 198Z will bear interest at a rate which will vary fro. calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z Z07- .000548 199Z 97- .000Z47
1983 167- .000438 1993-1994 77- .00019Z
1984 117- .000301 1995-1998 97- .000Z47
1985 137- .000356 1999 77- .00019Z
1986 107- .000Z74 ZOOO 87- .000Z19
1987 97- .000Z47 ZOOI 97- .000Z47
1988-1991 117- .000301 ZOOZ 67- .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assess.ent. If pay.ent is Bade after the interest computation date shown on the
Notice, additional interest Bust be calculated.
~
16 -~~CJ->..3
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
ESQ
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
'O/e:"; , ~
,JJL 2.6 ;,; :CQ.UNTY
ACN
'*
REV-75' EX AFP (01-021
EDMUND G MYERS
JOHNSON ETAL
PO BOX 109
LEMOYNE
07-29-2002
GUMBERT
03-27-2001
21 01-0621
CUMBERLAND
202
RICHARD K
Allount Rellitted
~. or
('''tl "
PA 170431', i
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
Rifv:73ir-EX-~FP--foi~-02i-----.-i-N(fficE--OF--OETifRMiN~fio-N-Aiio-AS-SESS-MENT-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF GUMBERT
RICHARD
K FILE NO.21 01-0621
ACN 202
DATE 07-29-2002
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
.00
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
.00
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
DBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the require.ents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140),
Detach the top portion of this Notice and submit with your pay_ent to the Register of Wills printed on the
rever sa side.
-- Make check or 1I0ney order payable to: REGISTER OF MILLS. AGENT.
A refund of a tax credit may be requested by co_pleting an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills,
any of the 23 Revenue District Offices or froll the Departllent's 24-hour answering service for for.s ordering:
1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only).
Any party in interast not satisfied with the assessllent of tax as shown on this notice lIay object within
sixty (60) days of receipt of this Notice by:
--written protast to the PA Departllent of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing to have the .atter deter.inad at audit of the personal representative, OR
--appeal to tha Orphans' Court
Factual errors discovered on this assessment should be addressed in writing to: PA Departllent of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601,
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
The 15% tax allnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax a.nasty period. This non-participation
penalty is appealable in the same manner and in the the salle tille period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
lettar beco.es delinquent at the expiration of one (1) _onth from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent bafore January 1, 1982 bear interest at the rate of six (6%) percent per annum
calculated at a daily rate of .000164. All taxes which beca_e delinquent on or after January 1, 1982 will bear
interest at a rata which will vary fro. calandar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 n .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 n .000192
1986 10% .000274 2000 87- .000219
1987 9% .000247 2001 97- .000247
1988-1991 11% .000301 2002 6% .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If paYllent is lIade after the interest cOllputation date shown on the
Notice, additional interest IIUSt be calculated.
~
;L (-t71-6~1
[
~~ INTERNAL REVENUE SERVICE
WJI Internal Revenue Service Center
DEPARTMENT OF THE TREASURY
201 W. RivercenterBlvd., Covington KY 41019
ESTATE TAX CLOSING LETTER
(NOT A BILL FOR TAX DUE)
Date:
June 26,.2002
Estate of
RICHARD K GUMBERT
Decedent's Social Security Number:
082-46-7930
Date of Death:
March 27, 2001
Person to Contact:
Betsy Kamenar
Contact Telephone Number:
859-669-5283
(NOT TOLL FREE)
((;(Q)(P1f
PATTI J GUMBERT
% EDMUND C MYERS ESQ
301 MARKET ST
PO BOX 109
LEMOYNE PA 17043
Our computation of the Federal tax liability for the above estate is shown at the bottom of this letter.
Itdoes not include interest-any interest that may be charged. If you have made a request for
discharge of personal liability under Section 2204 of the Internal Revenue Code, proof of request and
payment of tax will discharge you from personal liability for the tax and any deficiency that may later
be found due.
This letter and proof of payment, such as canceled checks or receipts, will establish that your
personal liability for the tax has been seWed.
This letter is evidence that the Federal tax return for the estate has either been accepted as filed or
has been accepted after an adjustment to which you have agreed. You should keep this letter as a
permanent record. Your attorney may need it to close probate proceedings for the estate.
This is not a formal closing agreement under Section 7121 of the Internal Revenue Code. We will
not reopen this case, however, unless Revenue Procedure 94-68 applies.
Sincerely,
~
.
.
Field Director, Cincinnati Compliance Service Center.
TENTATIVE TAX................................................ $0.00
LESS: TOTAL GIFT TAXES PAYABLE $0.00
(FOR GIFTS MADE AFTER 12/31/1976)
UNiFIED CREDIT $0.00
CREDIT FOR STATE DEATH TAXES $0.00
CREDIT FOR FEDERAL GIFT TAXES $0.00
CREDIT FOR FOREIGN DEATH TAXES $0.00
CREDIT FOR TAX ON PRIOR TRANSFERS $0.00
TOTAL SUBTRACTIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.00
NET ESTATE TAX $0.00
GENERATION SKIPPING TRANSFER TAXES $0.00
TOTAL ESTATE TAXES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.00
PENAL TV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....................... $0.00
(//
o~
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM
YEARLY UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: RICHARD K. GUMBERT
Date of Death: MARCH 27. 2001
Will No.: Admin No.: 2001-00621
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, 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:
Yes ~ No
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?
Yes No ~
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? Yes No ~
Decedent's spouse was the Administratrix and sole
beneficiary. PEF Code Section 2102(2).
Date:
D. Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans'
Court and may be attached to this report.
12.{3(OY ~
Edmund G. Myers, Esq.
Johnson, Duffie, Stewart & Weidner
301 Market Street, P.O. Box 109
Lemovne. PA 17043-0109
Address
(717) 761-4540
Telephone No.
Capacity:
Personal Representative
~ Counsel for Personal Representative