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HomeMy WebLinkAbout05-14-08 (2) ....J 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 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number 21 07 0873 Date of Birth 195-16-3248 August 15,2007 March 17, 1925 Decedent's Last Name Suffix Goff Jr. Decedent's First Name Harry MI L (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 <.J 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4. Limited Estate .' 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 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes Andrew C. Sheely, Esquire 717-697-7050 PO. Box 95 (")0 Q--rl :0 ~ ~~ -0 :x 127 South Market Street US E:t'l.JLY ::Do -< Firm Name (If Applicable) Andrew C. Sheely, Attorney at Law First line of address .s;;- Second line of address City or Post Office Mechanicsburg State ZIP Code 7055 DATE fiLED N PA Correspondent's e-mail address:~ndrewc.sheely@verizon.net 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. Slr/~SO FO~ .. ... .mnnuu 6/1'!/Cff ~~;th A. Stager, 14 Re er Road, Camp Hill, PA 17011 SIGN~E OF PRE PARER OT~IH,AM:pRESENTAT'VE ,ACZt!~ -C--~----- ~- __n ----- ---------- Andrew C. Sheely, Esquire, 127 S. Market St., P.O. Box 95, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY f)ATF Sll~ /0; Side 1 L 15056051058 15056051058 --.J " ~ ---1 15056052059 REV-1500 EX Decedent's Name: L. Goff Jr. RECAPITULATION 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 un~or C::ec. 9116 (a)(1.2) X .0 16. Amount of Line 14 bv~ble at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 493,435.35 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0~'l 15056052059 Side 2 Decedent's Social Security Number 195-16-3248 204,557.40 210,760.41 15,320.54 89,401.21 520,039.56 16,434.90 10,169.31 26,604.21 493,435.35 493,435.35 22,204..59 15056052059 .-J RE' '-1500 EX Page 3 File .N.umber Decedent's Complete Address: DECEDENT'S NAME Q873 DECEDENT'S SOCIAL SECURITY NUMBER 195-16-3248 Harry L. Goff, Jr. STREET ADDRESS 3816 Carriage House Drive CITY Camp Hill I STATE I PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 22,204.59 20,500.00 1,07892 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C ) (2) 21,578.92 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) (5B) 625.67 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. 625.67 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 00 b. retain the right to designate who shall use the property transferred or its income; ........................................... 0 00 c. retain a reversionary interest; or.......................................................................................................................... 0 [i] d. receive the promise for life of either payments, benefits or care? .................................................................... 0 [iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 00 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..................................................................................................................... ~ 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. 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 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. ~9116(1.2) [72 P.S. ~9116(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 PS. ~9116(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. HEV-1c-;02 EX+ (6-98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Harry L. Goff, Jr. FILE NUMBER 21-07 -0873 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 3816 Carriage House Drive, Camp Hill, Cumberland County, PA 17011 VALUE AT DATE OF DEATH Property is Parcel Number 10-20-1848-217 2005 Assessed value of $167,670.00 X CLR (1.22) 204,55740 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 204,55740 TaxDB Result Details 11/05/2007 12:47 PM Detailed Results for Parcel 10-20-1848-217. in the 2004 Tax Assessment Database DistrictNo 10 Parcel_ID 10-20-1848-217. ,38]6 Direction Street CARRIAGE HOUSE DRIVE Ownerl GOFF, HARRY L Type R CurLandVaI , CurImpVal CurTotVal CurPret'Val Acreage .36 CIGrnStat _~04''''''_____ ._(....>$_.,_,,~______if(.j TaxEx SaIeAmt SIOOO SaleMo 08 01 SaleDa SaleCe 19 Sale Y r DeedBkPage 72 0023M-00374 _.'_I"'I~I!l~I""~JIlII I~ ~ 1~.6 ~,~__ Yeal"BIt 1968 HF _File_Date 0] 104/2005 HF _Approva'-Status A http://taxdb,ccpa.net/details,asp?id= 10-20-1848-217 .&dbselect= 1 Page 1 of 1 SCHEDULE B STOCKS & BONDS COMMONWFMI I OF p[Nr.8"lVAI~IA INIILJ11TAi~C[ Ti\X HEl!RN HESIDENi DE:.CEDE \11 F~TATF OF Harry L. Goff, Jr. FILE NUMBER 21-07 -0873 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 10. 11. 12. 13. H. 15 16. 2. I I DESCRIPTION AT & T, Inc. r,ommon stock - 96 shares valued at $3780/share at date of death Cigna Corporation common stock - 960 share valaued at $48.05/share at date of death 3. Citigroup, Inc. common stock - 89 shares valued at $45.85/shares at date of death 4. Exxon Mobil Corporation common stock - 1,048 shares valued at $82.88/share at date of death 5. Ford Motor Company common stock - 438 snares valued at $8.13/share at date of death R General Electric Company common stock - 106 shares valued at $37 33/share at date of death 7. Medtronic, IlIc. common stock - 1 share valued at $52.97/share at date of death 8 Microsoft Corporation common stock - 201 shares valued at $28.52/share at date of death 9. Perkin Elmer Inc. common stock - 340 shares valued at $27.07/share at date of death Rite Aid Corporation common stock - 480 shares valued at $4.94/share at date of death Tenet Healthcare Corporation common stock - 300 shares valued at $4. 16/share at date of death Ventas Inc. common stock - 26 shares valued at $68.56/share at date of death i Verizon ConllTlunication common stock - 13 shares valued at $40.83/share at date of death Wyeth common stock - 515 shares valued at S 45.37/share at date of death : Blackrock Enhanced dividenci achiever trust - 1,000 shares valued at $12.43/share at date of death i John Hancock Tech Fund - at date of death VALUE AT DATE OF DEATH $ 3.62880 $46,128.00 $ 4,08065 $86,85824 $ 3,56094 $ 3,95698 $ 52.97 $ 5,7:32 52 $ 9,20380 $ 2371.2D $ 1,24800 $ 1. 782 56 $ 530.79 $233655h $12,43000 $5,829.41 TOTAL (Also enter on line 2, Recapitulation) $ 210,760.41 (If more space IS needed. insert .,dcitional sheets Of the sanle Size) REV-15GB EX+ (6.98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Harry L. Goff, Jr. FILE NUMBER 21-07 -0873 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 $2,554.00 $2,20000 1. Sovereign Bank - checking Account 2. Vehicle -1994 BMW 540i, #WBAHE6319RGF26045, 98,994 miles 3. Personal Property per appraisel $ 710 00 $9,85654 4. Janney Montgomery Scott money market account #3704-6037 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 15,32054 lIV'f' uu ,-UUI 11l':_.~::J ~::Jq rn t1Unt.;;, 1 tJUJ \iltUUt' Kl:.flLTOl\ FAX NO. 7177630290 P. 03 4801 Carlltle PIM Meohi\nlosblXg. PA 17000 CARLISLE PIKE PREOWNEO Fax 19: 'lOW FM: ,...... , ,Phone: DIIteI ReI CCI . 0 urgent a For Rmerw Cl ....... GoIIIment 0 ,.... KepI" 0 P..... R.cyola 7 jYI.J,MI-r.sfr...JI-i>b1f~r fltlct.. el Vtl1o< ot .JI.:l~OO, . Q t>., 1'1'i '1 IS 1"\ w 54 () ; P"w IlA H 64>31'1 R&f.;u.o'f S. 7 ~ '17'-!1t\; ~:, s,. /r $ I"H" nt/f j ~ /' C p.;/,'sle ~'k- ~ fft.(J Uf\l?J 't-2D-07 APPRAISAL Personal Property of H It-P-..fzY )...../ C-OF F "EsT:.1Tt5 Appraised by Chuck E. Bricker AU094-L Date IJ-).. tJ - tJ 7 ITEM VALUE ITEM VALUE -:::;oFA :2drJD ,2.... r' /fA "c' / LJ I.JC .2.. () 0 c, <:, -n::- P....E D S lJ{j 3 L/fHP 7718Le:S /d,..;;IC :{tl 66 ~ pc DJ ;V/fI.l.9 JZ.11 I S; lET g tJ, ()o 5Pc D/A;cTTc SET LJ() 11)0 ~~ orA 8!!-d of), ~(.\ j. -fI1P S T4~d JO,OIJ D~~K w/ 8{)()""c4-S~ TlJf 3 il, or) ;:ZC CL-/A/P-K 30t()O Cd4-112- ...s-;()d R 0 vtt. SnC-t-.r- ID (j (} ffl Pt-c rUh,V" /dc4 30 lid HA-PL.c- cJt&sr be) o() ~ Pc- MAPLC; R&~\ 1-1-- OR-tS$c{t.. / 6 11.1) tJ J.j Pc --L/ re:- R Ec-f /{11, $c-T r; O. du A- <:;: <,:T; ~_... A A .1 .. 20. tJ t) J-HcTAL f}lfcL-F v,A/(r<.. ;l.. (J . ~ tJ A <:<:;T. P/cTS aa {)d :L. W b<J B (j OK SI(6LF-S 2.JJ (! 1\ .A s.-:<lT () rS!tCS/ 9L4-,,:)~ - PAI,U)' Ere CjtJ Va --:# ?/tJ, do TlJ i7-fL A jJP /.U-j..5 4. L ~ 7Jl. j, ~tMAA'Jw Q..,II _ ,H.., , I A-UOQ4-L , ; : i HEV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Harry L. Goff, Jr. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-07-0873 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. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATIACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 M & T Bank IRA date of death value $ 40,000.00 100% $40000.0 2. Sun Regatta Platinum Variable Annuity - date of death value, Control Number $ 49,401.21 100% $49,4012 507907900291444, Cusip #866793854 TOTAL (Also enter on line 7 Recapitulation) $ 89,4012 (If more space is needed, insert additional sheets of the same size) Ci REV-1511 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT -ART ESTATE OF ~ Harry L. Goff, Jr. FILE NUMBER 21-07-0873 Debts of decedent must be reported on Schedule 1. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Neill Funeral Home Funeral luncheon - Radisson 9,682.80 92080 2. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Elizabeth A. Stager Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 140 Reeser Road City Camp Hill . State PA Zip 17011 Year(s) Commission Paid: 3,02500 2. Attorney Fees 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 470.00 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 300.00 9 Misc. expenses - postage Filing fees for inheritance tax return Reimbursement to Co-Executor for estate administration, including tolls and travel expenses Reserves to conclude administration of Est., including First & Final Accounting, advertisement,filing fees 15.50 15.00 1.40580 600.00 7. 8 10 TOTAL (Also enter on line 9, Recapitulation) $ 16,43490 (If more space is needed, insert additional sheets of the same size) Retutr\la tanai' oaaa_ PRINT F()R ' 11/07/2007 15:57 7175619918 11/~6/~~07 82:89 SELLER: 1 n 17371B59 NEILLFUNERALHOME l'C:%U- FH CAMP HIU- PAGE 132 PA~ 01 PAR'!' ONE OF TWO I'AR'l"S NJiP.... FUNIRAL MOM[ II-IQI I'ttAUI!I' llfMIT ~:F~'~lA 1"Ol'~" . '411. 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TOTAL5ECTlON D .........."..........,.....,..""-....-.........-.... s...J "f ~ 1. to TOfA.L HC11(lN I tH^~GP.."....".........",...."........... II V:J.!J.S...1f1 ....I)TAL Sl!CT1(lN n (:If ":ROIll...._................"'........... sill1-~ 'l'OT^LSIICTION lAND D CK"RG~,..........,,""'....,,' ,~_.. ~ .'lD -K~ ~ ""n:. fa 11111.'. '" Date VbII,,,.IlovaI...Alr,'lI'ollY I'ln. "._nallllll'lnp,r -9' t.h.-n W1lnn1l 1I11L101, It Dnle .'f)lc'-1 PUN Clll'" REV. ,~"'''' 11/07/2007 15:57 7175619918 NEILLFUNERALHOME PAGE 03 1t/e6/2007 e~:e~ 1117137Ua!l9 NEILL FH CAMP HILL PA(ilE 82 1\\1lT,"""QI'TMlI'II,", N.m,orDQtlIlll"'I~ C".~.~__. A~raamIlol~~~1...: N~ 200039 STATEM~'" OF lUNERAl. GOODS ,\,1\IlJ 9T!:mCES S.~ECJ'ijt)/PURCllA!lE AGRI!MI.NT TOT~LIlEC'I'ION II\NDSEC'I'ION" CHARCflFl.........."..,...............,......... .....,..........................",,,.,,,,,.......,,....,.... .....""...."....""'....,,, $-.3&.u..IJ~ S"..c;TION lll. ALI.<'WII NC.l!S $ $ $ . , $ s - - TQT..... ^r,.J,.OWIlI'lC:~"...""""...",... ,.... ........ '''""." ". ""........ ...... ....'.,. ".", ,.",. ., ,.........., .........".....,..., ...."...." .........., ................., ........"........... SECtION I". 'N.~ 'lho\lla I'rllfo1.S""'tcm I + or. tloctkm 111..,..._..............."...".......................,. ,...."..",.................."..,."..""""..........",..................,...""."""... ~ LOM! Dt411oltl1lc.1.,..Ull"""t.....r"".".............,u,...u...tl"."IIUI,.........."" I ,..,1111""... II........,.... .......,""" ......,,,,....,,..,, ,........., ..... ....",.",., .............." .... S TOTAL -r"XI;!! 'lio, .......... "",,,,,,,.,,..........................",,,..,.......".n.. ..................".m.""'''..............................,."...................".....,,- ~ TO'I'''l. 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III Iny IlIOMIlOlIlIlco avnlllble I'Mm 'II" \WIUI~.4lGtAY Inll dv"'"'JlOl:tlltOl1 ~r 11lI1"l11'1"I, !'or n loll.l: 1Ill!ll M I" 'r,ApiIG Ihl... ~r !hol "." ",... m."Ihn.~I:!l1 wt.,I~ pmlaalllta hnd~ rmlll 8-<;11 IIlIIlM,necH. N. "~O\I"';O"" (If W111'mA"" wo,e m"~c ,. )'AII aht>ll\ ,~. Ilftllltllvc ra.t. Q< or .~,kO\H lI1' ftlO"," nur'n' onnlnIO".I '"Iln' In.o U.... mod. hy ,he fti.ftllf'lelutlt. Th. .01V ..."nnll",., ..~ Of Im"Uod. !l"1,'fllln Il"MCIII., "llh J'<'I'ltl. ~1lI "'1111 ho runcml ocotvlu WIl "l'Mr,od VAl/l! ,h. ""p......d wrl_ ....r/t,"\ia.. ;r any. ul..""d hv Ihe l11l\..'l\tAlIItlI~ or .1Ieb ~d., Nfl nlho. ...mrnlltl:l """' C1\1..do~ "" ~" . .~. iVllu _.~vl~d UIOllhA funmll "m'.oMI IlIt 1M Ill!1llll nll'ad in r.l'l OM.~. II,,", II, mny he lIitPINlnr lI...ocl OIl Vl)hl)\\~ QI r...h dlr;ammlll 0' Ill~'" pn>fllMiCrlt./II..... .."lam. ..11... lJtl'Inillall by "'lllor'o",t1Im. NOTIC'I!$ TO PlJllCBASERItO.I'U~ _, O'nlU mu rOil TIi:RM:$ MIlD CONDITIONS 1"^" AU I:.UtT OF TRIoS IIClI:El!MlNT. 1)1.1 NOT 8TC~ 1'1011 ^G"II!:~~ BJ;fOJtti rQ'U REt\D ,., Oat W IT CQNTAlNS t\:o.'Y BUNK 811'''~' 1'0\1 Al :ltNOWI:."UGE R.ECEII'f ~n\' A N EXACT COPY 0II1R 1:\1 .40'REIlMENt. BY sWNJ.ka 'tHffl AClRElMl!NT1. YOO AA.E AGllUIl'lG THAt Al (V a,.\lM YOU M1\V HAVlt "QMN8'l' TIll $ILLn. $)tAU.. ..JESOLVD In' AIil8J'1'IIATfQN AND YOU AxE G'VT~c;.1lt' YOUR RIGflT ~'O 1\ COURT OR JURV 'ntIAL AS WELt. A,fl VQVlI ~rom or ""'lEAl.. By: '~s~.J ,. P11n.Ncmlt ~/~ ~r2.'2. 'H. ~_/'l., !~tClIlCl1 rill, _ It. ~~yor _Mt:. ,ao&.. ' -~._~ PlII'CMot:r'~ Slpll'llll'll J!..-Zt/t . Pr'rdlm;cr'a Social Ser;1..ril.y i'ln. '...1IJ,.~ J". r Cn.Pvn;ltalGr'3 NUI1'l'l o,.l'IIrdltW'~ ~i*".1lmI .IlCCiPTI~ 1'01\ 51lLl,l\R: OnoPn",IIIIi'U" Secin' !lowrlty 1'111, ':"":-'---- ~. .........""''''f<:"'"'~ "''''.m''~ ._ "".---IdlL . . 91!~.1l1l'01._ OlIte'~ - RECEIPT FOR PAYMENT ------------------- ------------------- GLENDA FARNER STRASBAUGH Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Receipt Date: Receipt Time: Receipt No.: 9/24/2007 16:26:14 1049998 GOFF HARRY L JR Estate File No. : Paid By Remarks: 2007-00873 AJW Fee/Tax Description PETITION LTRS TEST WILL SHORT CERTIFICATE RENUNCIATION JCP FEE AUTOMATION FEE Cash Total Received......... Receipt Distribution ------------------------ Payment Amount Payee Name 410.00 CUMBERLAND COu~TY GENERAL FUN 15.00 CUMBERLAND COUNTY GENERAL FUN 25.00 CUMBERLAND COUNTY GENERAL FUN 5 . 00 CUMBERLAND COUNTY GENERAL FUN 10.00 BUREAU OF RECEIPTS & CNTR M.D 5.00 CUMBERLAND COUNTY GENERAL FUN $470.00 $470.00 REV-1512 EX+ (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT F~TATF OF Harry L. Goff, Jr. FII F NIJMRFR 21-07 -0873 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Comcast - final TV bill VALUE AT DATE OF DEATH $ 29.49 2. Verizon - final phone bill 609 The following costs/expenses have been incurred to date and are directly associated with sale of residence followina death of decedent. House has been unable to sell due to staanant real estate market. 3. PPL - electric power 408.26 4. PAAmerican Water 209.79 5. Shipley Oil 1,96272 6. Shipley Oil - cleaning and repairs to furnace 102.95 7. Hampden Township sewer and trash 385.59 8. School Taxes - 2007-2008 1,60192 9. County Taxes 434.63 10. Veteran's Affairs - final medication bill 5680 11 . Bob Kanoff Electric Service 240.00 12. Cox Renovations - repairs to water damage existing as of date of death 750.00 13. Misc. lawncare services due date of death pending sale of real estate 767.60 14. Erie Homeowner's Insurance 301.00 15. Ben Wirth - winter storm clean-up 90.00 16. Carpet Mart - repairs to water damage existing at date of death/removal of damaged carpet 1,298.46 17. Lowe's/Home Depot - misc. costs/repairs to water damage existing at date of death 793.56 18. Paul Stager - painting to repair water damage existing at date of death 500.00 19. Miscellaneous advertising house for sale 230.45 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10,169.31 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Harry L Goff, Jr. FILE NUMBER 21-07-0873 - 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. Elizabeth A. Stager, 140 Reeser Road, Camp Hill, PA 17011 Daughter 50% of rest, residue & rE'!m;:!inrlF'r of F"t::ltF' 2. David P. Goff, 1002 Hildebidle Dr.,Collegeville, PA 19426 Son 50% of rest. residue & remainder of 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 $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF HARRY L. GOFF, JR. I, HARRY L. GOFF, JR. of Camp Hill, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament hereby revoking all prior Wills and Codicils. ITEM I. I direct that the expenses of my last illness and funeral be paid from my estate as soon as practicable after my death. ITEM II. All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. ITEM III. I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my Will or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. ITEM IV. I give, devise, and bequeath all of the remainder of my estate of whatsoever nature and wheresoever situate IN EQUAL SHARES to my children, ELIZABETH A. STAGER, of Cumberland County, Pennsylvania, and DAVID P. GOFF, of Montgomery County, Pennsylvania, Per Stirpes. ITEM V. If a beneficiary under this Will, with the exception of ALEX C. STAGER, has not attained the age of twenty-five (25) years, the share of the beneficiary shall be placed in a separate Trust, for the benefit of that beneficiary. ITEM VI. In the event that a Trust for minors, with the exception of ALEX C. STAGER, is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the trust as Trustee shall consider advisable for the support, care and education of the child until the child attains the age of twenty-five (25) years. B. Upon attaining the age of twenty-two (22), .one-third (1/3) of the child's remaining share shall be distributed outright to the child. C. Upon attaining the age of twenty-five (25), the remaining principal and accumulated income of the child's share shall be distributed outright to the child. 2 D. If a child shall die before receiving final distribution of his or her entire share, the undistributed balance shall be distributed outright to his or her surviving issue, per stirpes, and in default of any such issue then any remaining principal and accumulated interest shall be added equally to the shares of the other beneficiaries of this my Last Will and Testament who so survive me by thirty (30) calendar days. E. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. ITEM VII. In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, 3 (1) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and G) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. ITEM VIII. I hereby appoint my daughter, ELIZABETH A. STAGER, of Cumberland County, Pennsylvania, as Trustee of the above Trust(s) for minors created in this Will. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of ELIZABETH A. STAGER, I nominate and appoint my son, DA VID P. GOFF, of Montgomery County, Pennsylvania, as Successor Trustee of the above Trust(s) for minors created in this Will. ITEM IX. In the event ALEX C. STAGER inherits under this Will, his share shall be placed in a separate Supplemental Needs Trust, for the benefit of ALEX C. STAGER, and managed and administered according to the following Items. 4 ITEM X. Special Supplement Care Trust for ALEX C. STAGER, a disabled individual. I hereby nominate and appoint ROBERT A. STAGER, as Trustee of the Special Needs Trust under this my Last Will and Testament. If ROBERT A. STAGER is unable or unwilling to serve, I appoint DAVID P. GOFF as successor Trustee. The share of my estate that is set aside for ALEX C. STAGER shall be held by my trustee, ROBERT A. STAGER or his successor, in trust for ALEX C. STAGER's benefit in a Special Supplemental Care Trust in accordance with the following provisions: A. INTENT It is my intention by this trust to create a purely discretionary supplemental care fund for the benefit of ALEX C. STAGER and not to displace financial assistance that may otherwise be available to him. Illustrative of the kinds of supplemental, non-support disbursements that would be appropriate for my Trustee to make from this trust for ALEX c. STAGER include: sophisticated medical or dental or diagnostic work or treatment for which there are not funds otherwise available, including plastic surgery or other non-necessary medical procedures; private rehabilitative training; dental care; recreation and transportation; differentials in cost between housing and shelter for shared and private rooms in institutional settings; supplemental nursing care and similar care that assistance programs may not otherwise provide; telephone and television service, companions for travel, reading, driving and cultural experiences and payments to bring her siblings~or others for visitation in the event my Trustee deems that appropriate and reasonable. B. It is important that ALEX C. STAGER maintain a high level of human dignity and that his care be humane. If this trust were to be eroded by creditors, subjected to liens or 5 encumbrances, or cause assistance benefits to be unavailable or terminated, it is likely that the trust corpus would be deleted prior to his death, especially if the cost of care for him would be high. In such event there would be no coverage for emergencies or supplementation to basic needs. The trust provisions contained in this instrument should be interpreted by my Trustee in light of these concerns and this intent. C. My Trustee shall payor apply for the benefit of my grandson for his lifetime such amounts from the principal or income, or both, of this trust up to the whole thereof, as the Trustee, in the Trustee's sole and absolute discretion, may from time to time deem necessary or advisable for the satisfaction of my grandson's special non-support needs, if any. Any income not distributed shall be added annually to principle. As used in this instrument, "special non-support needs" refers to the requisites for maintaining my grandson's good health, safety and welfare when, in the discretion of the Trustee, such requisites are not being provided by any public agency, office or department of the state where he lives or of the United States, or are not otherwise being provided by other sources of income available to him. Special non-support needs shall include but shall not be limited to the list of suggested non-support items set out in this article. D. In the event that he is unable to maintain and support herself independently, the Trustee may, in the exercise of the Trustee's best judgment and fiduciary duty, seek support and maintenance for him from all available public and private sources. The Trustee shall take into consideration the applicable resources and limitations of any public assistance program for which he is eligible. In carrying out the provisions of this trust, my Trustee shall be 6 mindful of the probable future needs of my grandson, but not of the trust remainder beneficiaries. E. No part of the corpus of the trust created by this article shall be used to supplant or replace public assistance benefits of any county, state, federal or other governmental agency that has a legal responsibility to serve persons with disabilities that are the same or similar to those which ALEX C. STAGER may be experiencing. For purposes of determining my grandson's public assistance eligibility, no part of the principle or undistributed income of the trust shall be considered available to him. In the event that the Trustee is required to release principle or income of the trust to or on behalf of ALEX C. STAGER to pay for benefits or services which such public assistance is otherwise authorized to provide were it not for the existence of this trust, or in the event the Trustee is requested to petition the court or any other administrative agency for the release of trust principle or income for this purpose, the Trustee is authorized to deny such request. My Trustee is authorized, in the Trustee's discretion, to take whatever administrative or judicial steps may be necessary to continue the public assistance program eligibility of ALEX C. STAGER, including obtaining instructions from a court of competent jurisdiction ruling that the trust corpus is not available to the beneficiary for such eligibility purposes. Further, my Trustee should cooperate with the beneficiary's conservator, guardian, or legal representative to seek support and maintenance for the beneficiary from all available resources, including hut not limited to, the Supplemental Soc~al Security Income Program (SSI); the Medicaid Program; and any additional, similar or successor programs; and from any private support sources. Any expense of the Trustee, including reasonable attorney fees, shall be a proper charge to the trust. 7 F. SPENDTHRIFT PROVISIONS No interest in the principal or income of this trust shall be anticipated, assigned or encumbered or shall be subject to any creditor or to any legal process prior to the actual receipt by the beneficiary. Furthermore, because this trust is to be conserved and maintained for the special non-support needs of ALEX C. STAGER throughout his life, no part of the corpus hereof, neither principal nor undistributed income, shall be construed as part of ALEX C. STAGER'S estate or be subject to the claims of voluntary or involuntary creditors for the provision of care and services, including residential care by any public entity, office, department, or agency of any state or the United States or any governmental agency. Under no circumstances can the beneficiary compel a distribution. G. TRUSTEE AUTHORITY TO TERMINATE TRUST Notwithstanding anything to the contrary contained in this trust, in the event that the trust has the effect of rendering ALEX C. STAGER ineligible for any program of public benefit, the Trustee is authorized, but not required, to terminate this trust. In determining whether the existence of the trust has the effect of rendering ALEX C. STAGER ineligible for any program of public benefit, my Trustee is granted full and complete discretion to initiate either administrative or judicial proceedings, or both, for the purpose of determining eligibility. All costs relating thereto, including reasonable attorney fees, shall be a proper charge to the trust. In the event of voluntary termination, the undistributed balance of the trust shall be distributed IN EQUAL SHARES to PATRICK R. STAGER and PAUL A. STAGER, Per Stirpes. 8 H. VOLUNTARY CARE It is my wish that subsequent to the termination of the trust for the benefit of ALEX C. STAGER, if my contingent beneficiaries are living and distribution has been made outright to them, if ALEX C. STAGER is still living because there has been a voluntary termination of the trust in accordance with the provisions of this article, that such contingent beneficiaries will conserve, manage and distribute the proceeds of the former trust for the benefit of ALEX C. STAGER to insure that he receives sufficient funds for his basic living and supplemental needs when public assistance benefits are unavailable or insufficient. This request pertaining to the use and management of the trust proceeds after the termination of the trust is not mandatory, but is an expression of my wishes only. 1. BENEFICIARIES OF TRUST RESIDUE UPON DEATH OF DISABLED BENEFICIARY Unless sooner terminated, the trust created for ALEX C. STAGER shall terminate upon his death. At that time all remaining trust assets shall be distributed IN EQUAL SHARES to his heirs, Per Stirpes; in the event he has no heirs, then all the remaining trust assets shall be distributed IN EQUAL SHARES to PATRICK R. STAGER and PAUL A. STAGER, Per Stirpes. Distribution to any beneficiary, other than ALEX C. STAGER, who receives from this Trust shall be administered according to Items V, VI, VII and VIII of this Last Will and Testament. J. TRUSTEE'S POWERS Subject to the requirement that my Trustee be prudent, my Trustee shall have full power and authority to manage and control the trust estate and to sell, exchange, lease, rent, 9 assign, transfer and otherwise dispose of any or part thereof upon such terms and conditions as my Trustee may, in my Trustee's discretion, deem proper. My Trustee may invest or reinvest all or any pan of the trust estate in such common or preferred stocks, bonds, debentures, mortgages, deeds, deeds of trust, notes and other securities, investments of property, including common trust funds, which my Trustee, in my Trustee's absolute discretion, may select or determine. It is my express intention that the Trustee shall have full power to invest and reinvest the trust funds as I might do if living, without being restricted to forms of investments which trustees may be otherwise permitted by law to make, and without any requirements as to diversification of investments. My Trustee may continue to hold in the form in which received, any securities or any property which I might own at the time of my death or which my Trustee may at any time acquire hereunder; and may invest any pan of the trust funds in property located within or outside of the State of Pennsylvania My Trustee is further authorized to invest in life, annuity, accident, sickness, including disability, and medical insurance on behalf of and for the benefit of the trust beneficiaries. My Trustee shall not be obligated to undertake litigation for collection of any benefits or assets payable by reason of my death including, hut not limited to, such benefits under life insurance policies, employee benefit plans or other contracts, plans or arrangements providing for payment or transfer at death which are payable to my Trustee unless my Trustee is indemnified to my Trustee's satisfaction against any liability and the expense of such litigation. Payment to my Trustee and the receipt of or release by my Trustee shall fully discharge any payor, and no payor need inquire into or take notice of my Will to see to the application of such payment. 10 My Trustee shall, in addition to the powers granted above, have all powers otherwise granted under the Pennsylvania Fiduciaries' Powers Act as amended after the date of my Will and after my death. My Trustee shall specifically have the powers to invest in non-income producing assets. K. UNSUPERVISED ADMINISTRATION The trust created by this Will may be administered by my Trustee free from the control of any court that may otherwise have jurisdiction over my estate. ITEM XI. I nominate and appoint ELIZABETH A. STAGER and DAVID P. GOFF as Co-Executors of my Will. I direct that my Co-Executors be permitted to serve without bond and in addition to those powers granted by law, I grant them power to sell both real and personal property, at private or public sale, to invest cash without being limited to statutory investments, to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. Dated t , I A!J Y' / i / Ie ,2001 7{ c~7 1- /J1I-:ft/ HARRY r/GOFF, JR. In our presence, the above-named HARRY L. GOFF, JR. signed this and declared this to be his Last Will and now at his request, in his presence, and in the presence of each other, we sign as witnesses. Name ..~A&~ -tJ. gJ.Q)iQ,}7fj (_~iJL-- 4~- ~ Address '31{5 h,Jntmn5 C})~, ~ n/t~ JY'j/L~~ ~ ~ /?/>/~51 11 I, HA~Y L. GO~F, JR., Testator, who signed the foregoing instrument, having been duly qualIfIed accordIng to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed, Sworn to or affirmed and acknowledged before me by HARRY L. GO~R.,,,pe T est.tor, this \ La- day of L~ , 2001, k? 11?Vl/l-v ~ A,/)//i ARRY L. GOFF, JR. ~"t~~;..;lItIlllltll~:~~~\'.~~"\I.'~r;7''\,:~~~~~f'IMU~~1lIo;l'''';;i'i,y.''~i,\~ 1 ~~I..! \ ;"1-:,,,..,1.,. ..;"tl~L. ,," [' ~ 'A',\ l t"f'1",,"" ~,f"l"~nl f;';"",I,,, ~ ~ ~~ ,t'l . cu~u tt'~'.ijl ~'\i',1,;~'J.'\'.' 1 I) vl..~~."" 'J "". ..~., ,...,t~~j~ "'.1ft N"'~' ! 't. ,O.'~. ""I' pa. ;tton i \l'l.rp" iJl::U;J>. Ii,l C..> .J.,..,,,.,.,,.;!,. t' " . \ ;~ n,'l ^~ u.. .,,1. .w, "j."-.,;il ~ ' tJ~y ~~~Y!~~~S~.~~'I ,~!_~ l'II':_~~~~::::::'::D We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute this instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by ~'Je 55 / c.tL ,j); J-!-1)//tJ /{('I and( C:e;o.~,,-- ~o-ro.-~ witnesses, thisQ ~ day 0 it-- , 2001. ;~ W;1ness 0~ 12 tJJ;.;.fl~II~lOlIUllliUlur.:.uDiNr;tlI!1'!1I~l.lII~iJIl.:I<l~m~<llll~otIlIllIQllI,IlIII~!;'U:-\\ r10'Ol~1iAI. SEAL " JAi~ L BmWm. 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