HomeMy WebLinkAbout03-24-08
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FAMILY SETTLEMENT AND FINAL RELEASE
ESTATE OF ELIZABETH A. VANATTEN
()
-.,-,
KNOW ALL MEN BY THESE PRESENTS, that Elizabeth A. VanAtteri, late of the
_.~>
Township of South Middleton, Cumberland County, Pennsylvania, deceased,~ died
testate on June 2,2007, having first made her Last Will and Testament, which was duly
executed on April 24, 2007 and probated in the Office of the Register"' of WillS of
, (,'i
Cumberland County, on June 13, 2007 as Estate No. 21-07-00574.
WHEREAS, the said Elizabeth A. VanAtten, by the aforesaid Last Will and
Testament, named Donald W. Kibler as Executor of said Last Will and Testament;
WHEREAS, Letters Testamentary on the Estate of the said decedent were duly
issued by the Register of Wills of Cumberland County, Pennsylvania, to the said
Executor, hereinafter called personal representative;
WHEREAS, the personal representative has gathered the assets of the Estate of
the said decedent and the assets consist of personal and real property with the total
value of $21,482.57 as set forth in Exhibit "A", which is a copy of the Pennsylvania
Inheritance Tax Return filed and approved by said personal representative, and which is
attached hereto and made a part hereof, and marked Exhibit "A";
WHEREAS, the debts and deductions, including the payment of inheritance tax
in the said Estate, which have now been paid, leave a balance for distribution of
$4,617.74, also as set forth in the statement of said personal representative, which is
attached hereto and marked Exhibit "B";
WHEREAS, the balance for distribution as shown in the said statement marked
Exhibit "B" has been reduced to cash and has been distributed as herein indicated in
accordance with the terms of the Last Will and Testament of the said Decedent;
NOW, THEREFORE, David F. Kibler, Gary A. Kibler, and Donald W. Kibler,
being the sole heirs under the Last Will and Testament of the said decedent, and being
those persons entitled to inherit under said Last Will and Testament, do hereby
acknowledge that they have this day had and received from the aforesaid personal
representative, in full satisfaction and payment of all sums of money, legacies,
bequests, and devises as are given, devised and bequeathed to them by the said Last
..J'
Will and Testament, the amounts due them under said Last Will and Testament, which
amounts they have received this day or prior to this day; and, they hereby stipulate that
in order to avoid the expense and time involved in the filing of a formal account and
schedule of distribution, they agree that no account is necessary and they do hereby
agree that they do consent to distribution being made without the filing of an account
and schedule of distribution, the same to be with the same force and effect as if they
had been filed and confirmed by the Orphan's Court Division of the Court of Common
Pleas of Cumberland County, Pennsylvania.
THEREFORE, David F. Kibler, Gary A. Kibler, and Donald W. Kibler do hereby
remise, release, quitclaim and forever discharge the said personal representative,
Donald W. Kibler, his heirs, executors, administrators and assigns, of and from the said
estate and from all actions, suits, payments, accounts, reckonings, claims, and
demands whatsoever for or by reason thereof, or for any other use, matter, cause or
thing whatsoever, touching upon the Estate of the said decedent, and they do further
hereby covenant and agree that should any liability come due to the estate of the said
decedent after the signing of this Agreement, they do hereby covenant and agree with
aforesaid personal representative, that they will contribute pro-rata their share of the
Estate to satisfy any and all claims, demands, suits or causes of action which may be
successfully prosecuted against the said Estate or the aforesaid personal representative
after the signing, sealing and delivery of this Family Settlement Agreement and Final
Release.
IN WITNESS WHEREOF, they have hereunto set their hands and seals the day
and year noted below. ~
. 0 f?> . . ZJ.J/ilhL-- .. . . -- ~ i----
'212.3/ Go
Date
C&~. ; ^-.J -< ~
Witness Gary A. Kib
a~/7;1 7r:6ilA_ b~ w .1:ll".f0
~ess Donald W. Kibler
~-~~
Date
01-29-2008
VANATTEN
06-02-2007
21 07-0574
CUMBERLAND
101
APPEAL DATE: 03-29-2008
( See reverse side under Objections)
Amount Remittedl
MAKE CHECK PAYABLE AND REMIT
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
JAMES M ROBINSON
TURD LAW OFFICES
28 S PITT ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
REV-1547 EX AFP (06-05)
ELI ZABETH A
I
PAYMENT TO:
CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF VANATTEN ELIZABETH A FILE NO. 21 07-0574 ACN 101 DATE 01-29-2008
T AX RETURN WAS: (X) ACCEPTED AS F I LED
) CHANGED
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of !hh returns assessed to date.
ASSESSMENT OF TAX:
IS. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
lB. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS'
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held 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)
.00
.00
.00
.00
21,482.57
.00
.00
(I)
(2)
(3)
(4)
(5)
(6)
(7)
B.
Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
II. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
(9)
CIO)
10,218.37
14.
Net Value of Estate Subject to Tax
6.428.87
(11 )
CI2)
CI3)
CI4)
NOTE:
CIS)
CI6)
CI7)
CIB)
.00 X
4,835.33 X
.00 X
.00 X
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
(B)
21, 482.57
16.647.;14
4,835.33
.00
4,835.33
00
045 =
12
15 =
.00
217.59
.00
.00
217.59
CI9)=
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
10-23-2007 CD008839 .00 217.59
~ EXHIBIT TOTAL TAX CREDIT 217.59
~ " ,I BALANCE OF TAX DUE .00
~ A INTEREST AND PEN. .00
~
~~ TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
--.J
15056041147
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 2 1 0 7
00574
Date of Birth
189289899
06022007
06181913
Decedent's Last Name
Suffix
Decedent's First Name
MI
VANATTEN
ELIZABETH
A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
181 1. Original Return 0 2. Supplemental Return
o
3. Remainder Return (date of death
prior to 12-13-82)
5, Federal Estate Tax Return Required
0 4. Limited Estate 0 4a. Future Interest Compromise
(date of death after 12-12-82)
0 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust
(Attach Copy of Will) (Attech Copy of Trust)
0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death
. between 12-31-91 and 1-1-95)
o
o
8. Total Number of Safe Deposit Boxes.
o
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE [)IRECTED TO:
Name Daytime Telephone_Number
, '.
JAMES M ROBINSON 7172459~.8
Firm Name (If Applicable)
TURO LAW OFFICES
REGISTER OF WILLS USEro.NL Y
... --. c.'.'
First line of address
28 SOUTH PITT STREET
Second line of address
f-
City or Post Office
CARLISLE
State
ZIP Code
17013
DATE FILED
PA
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
ATURE OF PERSON RESPONS BLE FOR FIL G RETURN , DAT'f
W , Donald W. Kibler i 0 Z2.., 07
17070
James M Robinson
Ie>
Street, Carlisle, PA 17013
L
Side 1
15056041147
15056041147
--.J
--1
15056042148
REV-1500 EX
Decedent's Name:
VANATTEN, ELIZABETH A
189289899
RECAPITULATION
1. Real Estate (Schedule A)........................................
2. Stocks and Bonds (Schedule B)................................................
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) 0 Separate Billing Requested............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 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, of
transfers under Sec. 9116
(a)(1.2)X ~
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line 14'"iaXable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
15.
4,835.33
16.
17.
18.
19. Tax Due........................................ ................................................ ............................. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
L
Side 2
15056042148
Decedent's Social Security Number
1.
2.
21,482.57
21,482.57
10,218.37
6,428.87
16,647.24
4,835.33
4,835.33
217.59
217.59
D
15056042148
~
REV-1S00 EX Page 3
Decedent's Complete Address:
DEcEDEN I '::; NAME
VanAtten, Elizabeth A
STREET ADDRESS
81 Magaw Avenue
File Number 21 - 07 - 00574
CITY
I STATE
PA
IZIP
17013
Carlisle
Tax Payments and Credits:
1, Tax Due (Page 1 Line 19)
2, Credits/Payments
A Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 217.59
3, InteresUPenalty if applicable
D, Interest
E. Penalty
Total Credits (A + B + C)
(2)
0.00
TotallnterestlPenalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
S, 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.
B. Enter the total of Line S + SA. This is the BALANCE DUE.
(3) 0.00
(4)
(S) 217 .59
~-~-~
(SA)
(5B) 217.59
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
D 0
D 0
D 0
D 0
D 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........, D 0
4, Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?...........................................,...,...................................................................... D 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;..................................................................................
b. retain the right to designate who shall use the property transferred or its income;....................................
c. retain a reversionary interest; or..................................................................................................................
d. receive the promise for life of either payments, benefits or care?..............................................................
2. If death occurred after December 12, 1982. did decedent transfer property within one year of death without
receiving adequate consideration?...............................................................................,............,.............,...........
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. S9116 (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. S9116 (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. S9116 (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. S9116 1.2) [72 P.S. S9116 (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. S9116 (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.
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21-07-00574
ESTATE OF VanAtten, Elizabeth A
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 Orrstown Bank accl. no. xxx-xxxx351
._-~~---~
VALUE AT DATE OF
DEATH
-~ -------
12,443.08
DESCRIPTION
2 Merrill Lynch Cash Management Account
6,411.49
3 GE Long-term Care Policy
2,628.00
TOTAL (Also enter on Line 5, Recapitulation)
21,482.57
*'
SCHEDULEH
FUNERAL EXPENSES &
AIl\IIINISlRATNE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 - 07 - 00574
ESTATE OF Va nAtten, Elizabeth A
Debts of decedent must be reported on Schedule I.
ITEM I
NUMBER I FUNERAL EXPENSES:
A. 1 I Hoffman-Roth Funeral Home
DESCRIPTION
AMOUNT
5,118.00
2 Harrisville Memorials
85.00
3 Woodland Cemetery
200.00
4 Pastor Shaughnessy
75.00
5 Memorial Service Food to Cumberland Crossing
213.29
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
Attorney's Fees Turo Law Offices
State
Zip
2.
2,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Register of Wills
Cumberland Law Journal
The Sentinel - Legal
133.00
75.00
166.60
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1
Dinner to Carlisle Country Club
811.33
TOTAL (Also enter on line 9, Recapitulation)
10,218.37
Schedule H
Funeral Expenses &
Adminis1rative Cos1s continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Va nAtten, Elizabeth A
FILE NUMBER
21-07-00574
2
Dinner to Rillo's Restaurant
940.10
3
Fruit Basket for Nursing Stations
83.85
4
Picture Preparation to Fine Art Photo and Camp Hill Frame Shop
111.04
5
Postage
11.78
Page 2 of Schedule H
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF VanAtten, Elizabeth A
FILE NUMBER
21 - 07 - 00574
Include unreimbursed medical expenses.
ITEM
NUMBER
. r--------.."..-.---~--..-_
DESCRIPTION
AMOUNT
Continuing Care Retirement Community June to Diakon
1,704.98
2 Continuing Care Retirement Community Skilled Care to Diakon
net of a Refund received of $346.12
4,068.71
3 West Shore EMS
104.82
4 Continuing Care RX
134.68
5 Return Funds to PSERS
415.68
TOTAL (Also enter on Line 10, Recapitulatlonj
6,428.87
EXHIBIT "B"
GROSS ESTATE
$ 21,264.98
LIABILITIES
A. Hoffman-Roth Funeral Home, Inc. $ 5,118.00
B. Harrisville Memorials 85.00
C. Woodland Cemetery 200.00
D. Pastor Shaughnessy 75.00
E. Cumberland Crossing (Food) 213.29
F. T u ro Law Offices 2,000.00
G. Register of Wills 133.00
H. Cumberland Law Journal 75.00
I. The Sentinel - Legal 166.60
J. Carlisle Country Club 811.33
K. Rillo's Restaurant 940.10
L. Fruit Basket for Nursing Stations 83.85
M. Smuggler's Wharf - Post-Memorial Dinner 194.38
N. Fine Art Photo - Picture Preparation 111.04
O. Postage 11.78
P. Continuing Care Retirement Community 5,773.69
Q. West Shore EMS 104.82
R. Continuing Care RX 134.68
S. PSERS - Return Funds 415.68
TOTAL LIABILITIES $ 16,452.86
AMOUNT REMAINING TO BE DISTRIBUTED $ 4,617.74
DISTRIBUTIONS:
David F. Kibler $ 1,539.25
Gary A. Kibler 1,539.25
Donald W. Kibler 1,539.24