HomeMy WebLinkAbout07-03-08
15056051058
REV-1500
EX ( -05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes Coun Year File Number
~ INHERITANCE TAX RETURN
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PO BOX 280601 ~
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Harrisburg, PA 17126-0601 21 I i 07 0963
RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
205-09-9398 10-2 0-2007 10-14-1915
Decedent's Last Name
_ - __ - - Suffix Decedent's First Name
- - - .
_ - _ MI
Keller _ _
Mrs. j ~ Corinne
I l
K.
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- -
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
_ - - MI
none I i
~
- - -_ _ - --_
Spouse's Social Security Number
-- ___ _- _ - - _ - ----~ I
-
THlS RETURN MUST BE FILED IN DUPLICATE WITH THE
"A i
- -- __-. REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
11 1. Original Return c~ 2. Supplemental Return c_~ 3. Remainder Return (date of death
prior to 12-13-82)
c~ 4. Limited Estate o 4a. Future Interest Compromise (date c _~ 5. Federal Estate Tax Return Required
of death after ~ 2-12-82)
11 6. Decedent Died Testate c~
(Attach Copy of Will) 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Trust)
c~ 9. Litigation Proceeds Received o 10. Spousal Poverty Credit (date of death cJ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION
SHOULD BE DIRECTED TO:
Name _ Daytime Telephone Number
S. Berne Smith, Es
-
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717-737-6789
~ -
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Firm Name If A licable ~
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S. Berne Smith Attorne -at-Law
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~I ~ REGISTE14~ S U~ONLY~
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107
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St
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Second line of address -- i
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- _ - _- _ -_ _ - _ _ __ r,.
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-- . .
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DATE FILED vD
City or Post Office
_ _ - _ _ State ZIP Code
_ _ _
.. - _ -
Camp Hill PA i 17011-3602
Correspondent's a-mail address: s.berne@yahoo.com
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 anv knowledge.
51~rvr~ I uttt Ur F'EFiSON RESPONSIBLE OR FILING RET N
Edna R. Brehm, Executrix ~,~ 1~o~ah<~
ADDRESS
86 Old Stone House Road, Carlisle, PA 17015
SIGNATURE OF PREPARER OTHE THA,~REPRESENTATIVE ~
S. Berne Smith ~ j/5~,,~~ ~~~,..a,~
ADDRESS :~
107 N. 24'" Street, Camp Hill, PA 17011-3602
PLEASE USE ORIGINAL FORM ONLY
15056051058
Side 1
DATE
%/~ 8
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DAT
7~/ ~
15056051058
`'n
f `
15056052059
REV-1500 EX Decedent's Social Security Number
Decedent s Name Corinne Keller 205-09-9398
RECA PITULATION
1 Real estate (Schedule A) 1 50.00
2 Stocks and Bonds (Schedule B) 2 510 492.68
3 Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. SO 00
4 Mortgages & Notes Receivable (Schedule D) 4. S0.00
5 Cash.. Bank Deposits 8 Miscellaneous Personal Property (Schedule E) 5 521.769 43
6 Somtly Owned Property (Schedule F) ~--~ Separate Billing Requested 6. 50.00
7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property 7 5202 003 88
(Schedule G) ~~ Separate Billing Requested
8 Total Gross Assets (total Lines 1-7) 8. 5234.265 99
9 Funeral Expenses & Administrative Costs (Schedule H) 9 $7,992.11
10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10 5261.51
11 Total Deductions (total Lines 9 & 10) 11 $8.253.62
12 Net Value of Estate (Line 8 minus Line 11) 12 $226,012.37
Charitable and Governmental BequestslSec 9113 Trusts for which 13 $0.00
13 an election to tax has not been made (Schedule J)
14 Net Value Subject to Tax (Line 12 minus Line 13) 14. $226,012.37
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15 Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 $0.00
(a)(1.2) X 0. 15.
16 Amount of Line 14 taxable $217
777.36 $9,79998
,
at lineal rate X .045 16.
17 Amount of Line 14 taxable $0.00
at sibling rate X 12 17.
18 Amount of Line 14 taxable $8
235.01 $1,235.25
,
at collateral rate X .15 18
19 TAX DUE 19 $11,035.23
20 FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAY MENT ~ -
Side 2
15056052059 15056052059
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 ~ 07 0963
DECEDENT'S NAME
Corinne Keller DECEDENT'S SOCIAL SECURITY NUMBER
205-09-9398
STREET ADDRESS
5225 Wilson Lane
CITY
Mechanicsburg STATE
PA ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) $11,035.23
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments _ _ _ _ _ $9,000.00
C. Discount $473.68
- --
- -
-
Total Credits (A + B + C)
(2)
$9,473.68
3. InterestJPenalty if applicable
D. Interest
E. Penalty _
Total InterestlPenalty (D + E) (3) $0.00
4. 1f 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) $0.00
5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) $1,561.55
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) $1,561.55
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ^
b. retain the right to designate who shall use the property 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? ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate
property which contains a beneficiary designation? ® ^
IF THE 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 P.S. §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.
REV-1503EX ~ (6-98)
-, SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BON DS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Corinne Keller FILE NUMBER 0963
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Ameriprise Mutual Funds Account # 01013088621 0 002, being 822.194 shares at $10.72 per share. (See
printout from Ameriprise dated October 31, 2007, issued to John A. Benkovich, Jr., with respect to date of
death values of this and the next mutual fund, Attachment A hereto $8,813.92
2. Ameriprise Mutual Funds Account # 01132802207 1 002, being 1678.76 shares at $1.00 per share for a
date of death value of $1678.76. See Attachment A hereto. $1,678.76
TOTAL (Also enter on line 2, Recapitulation) ~ $10,492.68
(If more space is needed, insert additional sheets of the same size)
RAE V-1508 EX +~6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF Corinne Keller FILE NUMBER 0963
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Solitaire Marquise Cut Diamond Ring -See appraisal from James Line Jewelers dated November
8, 2007, attached hereto as Attachment B. $3,712.00
2. A 14 karat gold diamond insert with eight small diamonds with total weight of .25 carats. See
Attachment B hereto. $322.50
3. A 14 karat yellow gold band inset with various small diamonds ranging in size from .15 karats
to .30 karats. See Attachment B hereto. $2,520.00
4 Two 10 karat yellow gold anniversary style rings, each having five round cut cubic zirconia,
valued at $59.00 each. See Attachment B hereto. $118.00
5. One costume jewelry ring with a blue stone. No value, see Attachment B hereto. $0.00
6. Victorian Rocking Chair. See Attachment C hereto, being Appraisal dated January 5, 2008,
prepared by Mary A. Roell, C.A.P.P. $350.00
7. PNC Bank checking account # 5003218657 (See Attachment D hereto). $11,989.39
8. Payment from Long Term Care Insurance - RiverSource Life Ins. Co., 12 days at $70.00 per day.
Policy # 91003381929. $840.00
9. Repayment of overpayment to Bethany Village Nursing Home from Asbury Communities, Inc. (See
Attachment E hereto). $1,701.31
10. PA State Employee Retirement System -final retirement payment for part of the month of October $216.23
TOTAL (Also enter on line 5, Recapitulation) I $21,769.43
(If more space is needed, insert additional sheets of the same size)
RSV-1510 EX + U-98)
SCHEDULE G
~± INTER-VIVOS TRANSFERS &
COMMONWEALTH OE PENNSYLVANIA MISC. NON-PROBATE PROPERTY
INHERITANCE TAX RETURN
ESTATE OF Corinne Keller FILE NUMBER 0963
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
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER.
ATTACH A COPY OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF DECD'S
INTEREST
EXCLUSION
(IF APPLICABLE) TAXABLE
VALUE
1. Annuity issued by Ameriprise Financial Services at #93006202109 0 004 $796.85 100.0% $0.00 $796.85
(See printout from Ameriprise dated October 31, 2007, issued to John A.
Benkovich, Jr. with respect to date of death values of this and Annuities
numbers 2 through 8 below, Attachment A hereto).
2. Annuity # 93006660806 6 004 - Attachment A $49,165.03 100.0% $0.00 $49,165.03
3. Annuity # 93006661207 6 004 - Attachment A $51,057.76 100.0% $0.00 $51,057.76
4. Annuity # 93006661378 5 004 - Attachment A $8,044.85 100.0°l0 $0.00 $8,044.85
5. Annuity # 93007058042 6 004 - Attachment A $43,660.59 100.0°!° $0.00 $43,660.59
6. Annuity # 93007241564 7 004 - Attachment A $24,624.51 100.0% $0.00 $24,624.51
7. Annuity # 93007241568 8 004 - Attachment A $9,826.14 100.0% $0.00 $9,826.14
8. Annuity # 93007745419 5 004 - Attachment A $6,943.14 100.0% $0.00 $6,943.14
9. Met Life Investors USA Annuity Contract # A2071934 $7,885.01 100.0% $0.00 $7,885.01
(See Attachment F hereto, being a copy of the statement of PNC
Investments statement as of December 31, 2007. The actual date of death
value as of October 20, 2007, does not show on the statement, but the
amount was $7,885.01, according to the bank)
TOTAL (Also enter on line 7, Recapitulation) $202,003.88
(If more space is needed, insert additional sheets of the same size)
REV-511 EX+C10-06)
... Y!
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES 8
ADMINISTRATIVE COSTS
ESTATE OF Corinne Keller FILE NUMBER 0963
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Auer Memorial Home & Cremation for funeral $917.49
2. Calvary United Methodist Church Cemetery $325.00
3. E. F. Readding Sons for engraving the stone $90.00
4. Pastor Dozier for conducting the funeral service $70.00
5. Funeral luncheon $62.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Edna R. Brehm $1,500.00
Street Address 86 Old Stone House Road
City Carlisle State PA Zip 17015
Year(s) Commission Paid:
2. Attorney Fees - S. Berne Smith, Esq. $3,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills $149.00
5. Accountant's Fees
6. Tax Return Preparer's Fees Fred Thomas, accountant $60.00
7_ Postage $15.86
8. Publication of Estate Notices in the Sentine{ and The Cumberland Law Journal $217.66
9. Filing Fees - $40.00
10. Executrix expenses
11. Line Jewelers appraisal expense $143.10
12. Bedford Street Antiques appraisal expense $50.00
13. UPS Store -cost of sending rocker chair to Florida $386.96
14. Executor's Out of Pocket Expenses incurred for mileage and advances to Nancy Kuhn $465.04
TOTAL (Also enter on line 9, Recapitulation) $7,992.11
(If more space is needed, insert additional sheets of the same size)
P.EV-1512 EX +Y12-03j
.. V'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Corinne Keller
SCHEDULE{
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER 0963
Record debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses
ITEM
NUMBER DESCRIPTION AMOUNT
1. Joseph Simpson Library for lost library book $12.00
2. Millennium Pharmacy $149.51
3. Benevolent Care Fund of Bethany Village -charitable gift $100.00
TOTAL (Also enter on line 10, Recapitulation) ~ $261.51
(If more space is needed, insert additional sheets of the same size)
FtEV-1513 Ex + (,9-00))
z ~:
~` SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF Corinne Keller FILE NUMBER 0963
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
I transfers under Sec. 9116 (a) (1.2)]
Nancy Corinne Kuhn, 1533 Catherine Street, Harrisburg, PA 17104 Daughter 100 % of the Residue
2. Judy Woodling, 1623 Carrera Drive, The Village, FL 32159 Niece specific bequest with
appraised value of
$350.00
3. Edna R. Brehm, 86 Old Stone House Road, Carlisle, PA 17013 Friend Beneficiary of Annuity
with date of death
value of $7885.01
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $0.00
(If more space is needed, insert additional sheets of the same size)
FIRST CODICIL TO
WILL OF
CORINNE K. KELLER
I, CORINNE K. KELLER, of Bethany Village, Mechanicsburg, Cumberland County,
Pennsylvania, declare this to be the First Codicil to my Will executed on December 29, 2003.
1. I hereby amend my Will to make the following specific bequests of some of my
personal assets:
A. My antique gold plated broach set with various colored stones and
pearls, which had belonged to my Great Grandmother Weist goes to
my very special friend, Catherine Yellin, of Palm Harbor, FL.
B. My antique Rocking Chair with the needlepoint back and seat goes to
my niece, Judy Woodling, of The Villages, FL..
C. My needlepoint clock and the four (4) counter cross stitch pictures go
to my niece, Judy Woodling, of The Villages, I~L. These items were
made by and given to my by Judy's mother, who was my sister.
2. In all other respects, my Will shall remain unchanged.
IN WITNESS whereof, I, CORINNE K. KELLER, herewith set my hand to this, a Codicil
to my last Will, typewritten on two (2) sheets of paper including the self-proving attestation clause
and signatures of witnesses, this ~~ day of ~,I%6v- , 2007.
~,
-~ ~~ ~ (SEAL)
CORINNE K. L ER
Witnessed:
~u,~~ _ 'liU residing at `~ ~~ ~ w,) Sy~~ Lo. Y/lee ~U~~ c Shy,' c.~~'
_~, ; ~ ~'~ :; -_ ~;~ ~~_ residing at ~i'~r,;~ ~_. Il_ >~ ~,,. -., ,; ~
~lvvv.~,r residing at ~~' ?'~ 'v`~;~\S`~.~Z. ~~t ~`~l`.tL~nv.r~i..,b~;~~~. ~~1~
i
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COMMONWEALTH OF PENNSYLVANIA
COiJNTY OF CUMBERLAND
SS:
CORINNE K. KELLER, (the testatrix), n-~ ~-^~ ~~'
- ~ ~l,t~c, z ~~~ 1' and 1 ~ '~ ~/ t~c~ (the
witnesses), whose nxfnes are signed to the foregoing instrument, being first duly sworn, each hereby
declares to the undersigned authority that the testatrix signed and executed the instrument as a codicil
to her last will in the presence of the witnesses and that she had signed willingly, and that she
executed it as her free and voluntary act for the purposes therein expressed, and that each of the
witnesses, in the presence and hearing of the testatrix, signed the codicil as witness and that to the
best of his or her knowledge the testatrix was at that time eighteen years of age or older, of sound
mind and under no constraint or undue influence.
WITNESS:
TESTATRIX:
i J
CORINNE K. KELLER
WITNESS:
WITNESS:
~~ '-~ ~.
_, `.
Subscribed, sworn to and acknowledged before me by CORINNE K. KELLER, the
Testatrix, and subscribed and sworn to before me by ~~~n~~ ~.~ .~J/f~- >
~: ~,~ ~ k~ro ~~" and ~ .-~ ~lyv ,the
witnesses, this 3~/' day of ~~ch ,~~-r- , ?007.
~-'- - ~ ~ - ~~zti'
Notary Public
My Commission Expires:
(SEAL)
Not~RU-L sEAI
JOHN R E BOWEN
Nofory PU411C
LOWER ALLEN TWP. CUMBERLAND COUNTY
MV C~T11iilOfl EXpirN MCr 23, 2010
LAST WILL AND TESTAMENT
OF
CORINNE K. KELLER
I, CORINNE K. KELLER, of Bethany Village, Mechanicsburg, Cumberland
~ oucity. Pennsylvania, being of sound mind and disposing memory, though I realize the uncertainty
uC this life, 1 have full confidence and trust in my Lord and Savior, Jesus Christ, in His death on the
cross for my sins and in His shed blood as an atonement for my soul; and I know by faith that
because of His sacrifice on the cross for me I have eternal life, do hereby make this Will, hereby
revoking all my former Wills and Codicils:
Article One: ~'angible Personal Property:
i .1 1 bequeath all my tangible persona! property to my daughter, Nancy Corinne
Kuhn, of Har--isburg, PA.
1.2 1 direct that the expenses of storing, packing, shipping, insuring and delivering
:,n~ such property to the beneficiary entitled thereto shall be paid by the Executor as an
admin,sn-ative expense of my estate.
Article Two: Residue:
§2.1 I devise and bequeath all the residue of my estate of whatever nature and
wherever situated to my daughter, Nancy Corinne Kuhn, if she survives me. With respect to this
heyuest, 1 direct my Executor to purchase an annuity, or annuities, for my daughter from one or
mart responsible and sound companies which sell annuities so that my daughter will receive an
,ncome, payable at least quarter annually. The contingent beneticiaries on such annuities shall be
the four charities named in X2.2 hereinafter. The primary objective of the annuity should be to
provide a sufficient income to help support my daughter during her lifetime with any remainder
~~in~ to the charities.
§2.2 If I am not survived by my daughter, I devise and bequeath all the rest of my
estate, of whatever nature and wherever situated, ire equal shares as charitable bequests to the
charities named in Sections 2.2.1, 2.2.2, 2.2.3 and 2.2.4 in which I have had a deep and abiding
interest during my lifetime. If any of these charities should not be in existence at the time of my
death that bequest shall lapse, and the gift shall be allocated prorata among those named charities
which are then in existence.
§2.2.1 The United Methodist Children's Home, Mechanicsburg, 1'A;
§2.2.2 Derry Street United Methodist Church, Harrisburg, PA;
§2.2.3 Covenant House, New York, NY; and
§2.2.4 The Care Assurance Endowment Fund, Bethany Village,
Mechanicsburg, PA.
Article Three: Provision for Debts and Expenses:
§3.1 I direct that any of my legally enforceable debts, any expenses of my last
illness, funeral and burial, and any of the administrative expenses of my estate shall 6e paid from
the principal of that portion of my estate disposed of by Article Two of this Will.
Article Four: Appointment of Fiduciaries:
§4.1 l appoint my friend, Edna R. Brehm, of Carlisle, PA as Executrix of this
V~'ill. If Edna R. Brehm is unable or unwilling to serve or continue to serve, for any reason
whatsoever, I appoint my daughter, Nancy Corinne Kuhn, as first, contingent Executrix. All
references herein to the "Executor" shall mean my originally appointed Executrix or my successor
hxecutrix, as the case may be. I specifically request my Executor to work tlu-ough the Camp HiI1,
1'A office of John A. Benkovich, Jr., my long time American Express financial advisor or his
successor.
Article Five: Powers of Fiduciaries:
§5.1 No fiduciary under this Will shall be required to give bond or other security for
the faithful performance of the fiduciary's duties.
§5.2 Any such fiduciary shall have the following powers, in addition to those given
by law
§5.2.1 To invest in, accept and retain any real or personal property, including
stock of a corporate fiduciary or its holding company, without restriction to legal
investments;
2
§5.2.2 To sell, exchange, partition or lease for any period of time any real or
personal property and to give options therefor for- cash or credit, with or without
security;
§5.2.3 To borrow money from any person including any fiduciary acting
hereunder, and to mortgage or pledge any real or personal property;
§5.2.4 To hold shares of stock or other securities in nominee registration
form, including that of a clearing corporation or depository, or in book entry form or
unregistered or in such other form as will pass by delivery;
§S.2.S "fo engage in litigation and compromise, arbitrate or abandon claims;
§5.2.6 To make distributions in cash, or in kind at current values, or partly
in each, allocating specific assets to particular distributes on a non-pro rata basis, and
for such purposes to make reasonable determinations of curre:nt values;
§5.2.7 To make elections, decisions, concessions and settlements in
connection with all income, estate, inheritance, gift or other tax returns and the
payment of such taxes, without obligation to adjust the distributive share of income
or principal of any person affected thereby;
§5.2.8 To disclaim any interest I may have in any estate if- the Executo--
deems such disclaimer to be in the best interests of my estate and the beneficiaries
thereof;
Article Six: Provision for Taxes:
§6.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar
nature payable by reason of my death to any government or subdivision thereof upon or- with respect
to any property subject to any such tax ("Death Taxes"), and any penalties thereon, shall be paid
by the Executor out of the principal of that portion of my estate disposed of by Article Two of this
`~ i l l
Article Seven: Miscellaneous Provisions:
§7.1 As used in this Will, the term "Internal Revenue Code" shall mean the Internal
Keventte Code of 1986, as amended from time io time, or the corresponding provision of subsequent
law.
§72 if any beneficiary hereunder should die within thirty (30) days after me o~- within
thirty (30) days after any other person the survival of whom determines his rights hereunder, then
3
such heneficiary shall be deemed to have predeceased me or such other person for all purposes
hereunder
[N WITNESS WHEREOF, I, CORINNE K. KELLER, have hereunto set my hand
and seal to this, my last Will, typewritten on five (5) sheets of paper, including the self-proving
*~
attestation clause and signatures of witnesses, this Zy day of December, 2003.
,~- - '
J
~/1 r
~ t7~- v " (SEAL)
CORINNE K. KELLER
Signed, sealed, published and declared by the above named CORINNE K. KELLER as and
f-or I~er last Will, in the presence of us and each of us, who, at her request and in her presence atld
in tl~e presence of each other, have hereunto subscribed our names as witnesses thereto the day and
vcar last above written.
' / V .~) f~Cv~ Residing at ,3~~ (,CiO ~ ? ~T~~
~,
~~~ ~ ~ ,Residing at ~~ L~, ~ ~~2C.G~,
/f~ /~ C
~~ vJ..c~~---_.. % ~ Residing at 10 ~ ~. 2 ~+ l' S'r.
COMMONWEALTH OF PENNSYLVANIA:
SS.
~'OUNTY OF CUMBERLAND
We, CORINNE K. KELLER, the testatrix, and
// / ~tc~.^r<. , ~u,/1c>-- L- ~,~14 ~ ~ P--- - and
S ~ c ~ N ~ S r~ , T H ,the witnesses, whose names are signed to the attached
ur foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that
4
the testatrix signed and executed the instrument as her last Witt; that the testatrix signed willingly
and executed it as her free and voluntary act for the purposes therein expressed; that each
subscribing witness in the hearing and sight of the testatrix signed the Will as a witness and that to
the best of his or her knowledge the testatrix was at that time eighteen (18) years of age or older, of
sound mind and under no constraint or undue influence.
l • ~'' 1 ~ 1
A _ //
CORINNE K. LLER Wi Hess
~ ~
fitness Witness
Subscribed, sworn to and acknowledged before me by CORINNE K. KELLER,
tl~e testatrix, and subscribed and sworn to before me by
__/rLz~..,^Pc•%i ~y`-'~~i"' ~ /-ICi/!., 71°S~e'~- atld
77
/3 ~ ,a N.:" .5,'-~ ~ r ~-~ ,the witnesses, this 2- `~ day of December,
2UU3
Notary Public
My Commission expires: NoTARI,a~SE~
SEAL JOHN R.E. BONIEN, NOTARY PUBUC
LOWER ALAN TWP., COUNTY OF CUMBERLAND
MY COMMISSION EXPIRES MARCH 25, 2006
To John A Benkovich/Field/AMPF@AMPF
cc
bcc
Subject 12269908 5 001
CORINNE K KELLER - DEATH SETTLEMENT
REQUIRF_MENTS -PLEASE DO NOT DELETE
RiverSource Life Insurance Company
RiverSource Funds
Ameriprise Certificate Company
Ameriprise Brokerage
70100 Ameriprise Financial Center
Minneapolis, MN 55474
October 31, 2007
JOHN A BENICOVICH JR
AMERIPRISE FINANCIAL SERVICES
4661 TRINDLE RD
CAMP HILL, PA 1701 l -5603
Dear JOHN A BENICOVICH JR:
W e have received notification of CORINNE K KELLER's death. The deceased's name appears on the following
accounts. Account values as of 10/20/2007 are listed below. At the end of this letter, you will find a Iist of
beneficiaries shown in our initial review of the accounts
Account Information
Mutual Funds
Account Number Ownership
0101308862] 0 002 lndividual
O 1132802207 l 002 Individual
Annuities -Post 1985
Account Number Ownership
93003375908 3 004 P/0 Individual
93006202109 0 004 P/O Individual
93006660806 6 004 Individual
93006661207 6 004 lndividual
93006661378 5 004 Individual
93007058042 6 004 lndividual
93007241564 7 004 P/O Individual
93007241568 8 004 P!O Individual
93007745419 5 004 lndividual
Mutual Funds
/~ %T~ c N r'l ~ tit'T ~~
Account Number Total Value
01013088621 0 002 $8,813.92
011328022071002 $1,684.24
Annuities -Post 1985
Account Number Total Value
93003375908 3 004 P/O $0.00
93006202109 0 004 P/0 $796.85
93006660806 6 004 $49,165.03
93006661207 6 004 $51,057.76
93006661378 5 004 $8,044.85
93007058042 6 004 $43,660.59
93007241564 7 004 P!O $24,624.51
93007241568 8 004 P/O $9,526.14
93007745419 5 004 $6,943.05
# of shares Asset Value Per Share
822.194 10.72
1678.76 1.00
The date of death values provided are for estate tax purposes and are not a value to be paid. Accounts may be
subject to market fluctuation as governed by each product. Please note that the values indicated for any Life
Insurance product(s) reflect the gross death benefit at date of death, not the cash value. Values for any proprietary
mutual funds include accrued dividends as applicable. Values provided for brokerage products are manually
calculated, and should be used as estimates only. The prices used to provide values are estimates obtained from
outside sources believed to be reliable. Ameriprise Financial provides these values as a service to its clients. Actual
values used in preparation of tax returns or for planning purposes should be verified by your legal and accounting
advisors.
Payout Annuity -Mode E, Life Income or Joint Life both Annuitants Deceased -continuation of payments
Account number 93006202109 0 004 is an annuit)~ in payout. The first payment was issued on 06/20/1998 and
payments will continue according to the terms of the contract until 03/20/2008. Therefore, all payments between
the date of death and the last payment date are now due to the named beneficiary. The only option available to the
beneficiar`~ is to continue to receive the payments (if greater than $20.00 per installment) until the last payment date.
To continue payments, submit the requirements described in the Required Documents section of this letter.
Payout Annuity -Mode E, Life Income or• Joint Life both Annuitants Deceased -continuation of payments
Account number 93007241564 7 004is an annuit)~ in payout. The first payment was issued on 11/20/2003 and
payments will continue according to the terms of the contract until 10/20/2023. Therefore, all payments between
the date of death and the last payment date are now due to the named beneficiary. 'Che only option available to the
beneficiary is to continue to receive the payments (if greater than $20.00 per installment) until the last payment date.
To continue payments, submit the requirements described in the Required Documents section of this letter.
Payout Annuity -Mode E, Life Income or Joint Life both Annuitants Deceased -continuation of payments
Account number 93007241568 8 004 is an annuity in payout. The first payment was issued on 11/20/2003 and
payments will continue according to the terms of the contract until 10/20/2023. Therefore, all payments between
the date of death and the last payment date are now due to the named beneficiary. '['he only option available to the
beneficiary is to continue to receive the payments (if greater than $20.00 per installment) until the last payment date.
To continue payments, submit the requirements described in the Required Documents section of this letter.
Payout Annuity -Non-Refund
According to the contract provisions for account number 93003375908 3 004, no further payments are due and any
payments issued after the date of death must be returned to Ameriprise Financial. Refer to the Required Documents
section of this letter to determine if there are any payments that must be returned.
.Tames Line Jewelers
Quality you can trust, at a price you can a, jj"ord.
200 S. Spring Garden St.
Carlisle, PA 17013
717-249-4888
Appraisal
November 08, 2007
To whom it may concern:
This is to certify the following articles of jewelry submitted by Edna Brehm to James Line
Jewelers for appraisal for the Estate of Corinne Keller have current values as itemized below.
A solitaire Marquise Cut diamond weighing .62 carats of G.I.A. color grade F,
and clarity grade VS-1, set in a 14 karat yellow gold mounting valued at $3,712.00
A 14 karat gold diamond insert having eight round Brilliant cut diamonds,
and an approximate total weight of .25 carats, valued at $322.50
A 14 karat yellow gold band, the top measuring 11.5 millimeters tapering to 10
millimeters at the sides, having three flush set diamonds, one being an Old Mine
Cut weighing approximately .25 carats, the center diamond being a round Brilliant cut
with a chipped girdle, weighing approximately .30 carats, and a round Brilliant cut
diamond weighing approximately .18 carats; with five single cut diamonds on each side
having an approximate total cazat weight of .15 carats, valued at $2,520.00
Two 10 karat yellow gold anniversary style rings, each having five round cut cubic
zirconia, valued at $59.00 each
A ring having a blue stone surrounded by white stones of costume quality, no value.
~'
dames Line jewelers
APPRAISAL REPORT
OF
PERSONAL PROPERTY
OF
ESTATE OF
CORINNE K. KELLER
FOR
EDNA R. BREHM
86 Old Stone House Road So.
Carlisle, Pa 17015
AS OF:
January 5, 2008
BY:
Mary A. Roell
C.A.P.P.
44 North Bedford Street
Carlisle, Pa 17013
717-241-5309
~/ T
DEFINITIONS AS USED IN THIS REPORT
APPRAISAL
An opinion or estimate of value based upon relevant and
factual data, as of a given date, and usually is written.
VALUE
Present worth of future benefits.
FAIR MARKET VALUE
A dollar figure (determined by historical data and current market
conditions) at which the property would change hands between a
willing buyer and a willing seller, neither being under compulsion
to buy nor the compulsion to sell and both having reasonable
knowledge of relevant facts of the property.
VALUATION DATE
January 5, 2008
INSPECTION DATE
January 5, 2008
MARKET CONDITIONS
Market prices of modern household goods and glassware have leveled
Off within the past five years due to an economic upswing of the
country. Regionally, market prices also reflect a leveling off.
Locally, market prices are showing moderate increases due to a slow
seasonal start and steady demand of the past year.
APPRAISAL CERTIFICATE
I hereby certify that upon request for valuation of the personal
property of the Estate of Corinne K Keller, deceased. By Edna R. Brehm,
86 Old Stone House Road So., Carlisle, Pa. 17015. I have personally and
physically inspected the following listed personal property for the purposes
of appraising and reporting the FAIR MARKET VALUE, AS OF this 5th
day of January, 2008.
The information and values contained in this report are based upon
my experience as an antique dealer and appraiser, and other reliable sources.
The personal property was found to be in very GOOD condition, unless
otherwise noted. Values are reported piece by piece, and as a whole. All
values reported have been determined with consideration to condition of
item, market conditions, and sale ability factors.
APPRAISAL SUMMARY
It is in my opinion that, as of this 5th. Day of January 2008, the
FAIR MARKET VALUE of the listed personal property of Corinne K.
Keller, is.
(Three Hundred Fifty Dollars)
($ 350.00)
Signed,
Mary A. Roell
C.A.P.P.
SOURCES OF VERIFICATION:
Art Roell
Antique Dealer
30 years Experience
Carlisle, Pa
BOOKS AND INTERNET
Frank Loney
Antique Dealer & Appraiser
20 years Experience
Carlisle, Pa
Internet Pricing and information
PERSONAL PROPERTY ~ CORINNE K. KELLER
Victorian Rocking Chair
1890's Walnut frame ~ Covered with Navy floral needle point (not original
to rocker). Bottom shows that original seat and back were cane.
Condition .... Very Good .................... $300.00 to $350.00
TOTAL $350.00
ASSUMPTIONS AND LIMITING CONDITIONS
FAIR MARKET VALUE
The term "Fair Market Value" as used in this report is defined as follows:
The highest price estimated in terms of money which the property will bring in a competitive and
open market under all conditions requisite to a fair sale, with the buyer and seller each acting
prudently and knowledgeably, and assuming the price is not affected by undue stimulus.
This appraisal is based upon the following assumptions, limitations and conditions:
1. The information contained in this report is gathered from sources considered reliable
and from personal examination and research of authenticity and that comparable sale
and/or auction prices were available and dependable.
2. No responsibility is assumed for matters legal in nature, including but not limited to:
representation of others of value, authenticity, condition, origin, or provenance of an
item appraised.
3. The appraiser assumes that a normal and careful examination of the property was
sufficient to determine its quality and condition and that no extraordinary
examination procedures would be utilized unless specifically requested and the
expenditure of funds therefore authorized.
4. Court Attendance -The appraiser's court attendance and giving or expert testimony
are not included as part of this report.
THE UNDERSIGNED HEREBY CERTIFIES:
1. Appraiser has no interest now, heretofore, or contemplated in the future in property
covered by this appraisal.
2. That, to the best of my knowledge and belief all statements and information included
in this appraisal are true and based upon objective findings and that no pertinent
information has been knowingly withheld or deleted in this report.
3. That neither the employment to make this appraisal nor compensation for doing so is
contingent upon the value of the property.
Even though it is the firm belief of the appraiser that the information furnished in this
appraisal report and the conclusions drawn from this information are true and correct,
they are not guaranteed.
RESPECTFULLY SUBMITTED
Mary A. Roell
C.A.P.P.
STATEMENTS OF QUALIFICATIONS
MARY A. ROELL, ANTIQUE DEALER & APPRAISER
• PROFESSIONAL ACCOMPLISHMENTS
In the antique business for over 25 years.
Furniture and Art restoration business for 15 years
General Manager of Albion Point Antiques & Collectibles, a
successful antique co-op in Carlisle, Pa with 120 dealers. Member
of the design and implementation team for start up of Albion Point.
In business from September 1998 to March 2003.
• PRESENTLY
Owner of Bedford Street Antiques, LLC, a successful award
winning co-op in Carlisle, Pa with over 90 dealers. Opened for
business in December of 2003.
• PROFESSIONAL DESIGNATIONS
C.A.P.P., designation earned with successfiil completion of
Certified Appraiser's of Personal Property, 30-hour program with
intense study of appraisal fundamentals, February 2000.
C.R.A.D.A., Capital Region Antique Dealers Association,
Member for 7 years, Director for 2 years. Vice President and
Social Director for 2 years.
P.A.D.A., Pennsylvania Antique Dealers Association,
Member for 9 years, Director for 3 year.
Secretary ~ Downtown Neighborhood Connection, (Elm Street
Project) and on Committee for Facade Improvement Program.
Signed,
Mary A. Roell
C.A.P.P.
MARY A. ROELL
C.A.P.P.
44 North Bedford Street
Carlisle, Pa 17013
717-241-5309
STATEMENT
January 5, 2008
Edna R Brehm
86 Old Stone House Road So.
Carlisle, Pa. 17015
717-697-8299
APPRAISAL FEE:
$ 50.00
PERSONAL PROPERTY:
Estate of ~ Corinne K. Keller, to include personal property inspection,
research and consultations as of January 5, 2008.
Thank you!
Signed,
Mary A. Roell
C.A.P.P.
Ser~or Checking Plan Account Statement ~ PNCBANK
I'NC Bank
For the period 1 O/10/Z007 to 11/07/2007
Primary account number: 50-0321-8657
Page 1 of 2
Number of enclosures: 0
EST OF CORINNE K KELLER DECD ~ For 24-Hour banking, and transaction or
EDNA R BREHM EXTRX interest rate information, sign on to
'a' PNC Bank Online Banking at pnc.com.
Sb OLD STONEHOUSE RD S For customer service call 1-888-PNC-BANK
CARLISLE PA 17015-9798 between the hours of 6 AM and Midnight ET
Para servicio en esparTol, 1-866-HOLA-PNC
MovingT Please contact t1s at 1-888-PNC-BANK
® Write to: Customer Service
PO Box 609
Pittsburgh PA 15230-9738
Visit us at pnacom
.-
TDD terminal: 1-800-531-1648
For hearu,p unpaired rlicurs oily
Give the gift of PNC Bank Visa(1~ Gift Cards this holiday season. Perfect for everyone and available in whole dollar amounts up to $500. Stop
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Senior Checking Plan Est Of Corinne K Keller Decd
Edna R Brehm Extrx
Regular Checking Account Summary
Account number: 50-0321-8657
Balance Summary Please see the Activity Detail section for
Beginning
Deposits and
Checks and other additional information.
Ending
balance other additions deductions balance / ~
Y,8ti1.48 11,622.98 3,Z99.~3 11,180.03 UI
Average monthly Charges
balance and fees
9,98(;.14 .oo
Transaction Summary
Checks paid/ Check Card POS Check Card/Bankcard
withdrawals signed transactions POS PIN transactions
8 1 0
Total ATM PNC Bank Other Bank
transactions ATM transactions ATM transactions
0 0 0
Activity Detail __.._.
Deposits and other Additions
Date Amount Description
10/12 2,030.00/Direct Deposit - Claim Pymt IDS Non-1VY A048025
]0/ 15 1,63 3.fi3/Direct Deposit -AMP Payout
Ameriprise Finc XXXXXXX2207
10/ 1(i 6, ,00.00 Direct Deposit -AMP Payout
Ameriprise Finc XXXXXXX862]
10/31 324.3~,~ Direct Deposit. -Annuitant
PA Treasury Dept. XXXXXXXXXXX0698
11/02 1,135.00 /Direct Deposit. - Soc Sec.
US Treasury 303 XXXXX9398A
f3 C it f't ~' N 7
There were 5 Deposits and Other Additions
totaling $11,622.88.
FORM953R-1005
.Senior Checking Plan Account Statement
For the period 10/10/2007 to 11!07/2007
~~ For 24-hour information, sign on to PNC Bank Online Banking EST OF CORINNE K KELLER DECD
on pnc.corn. Primary account number. 50-0321-8657
Account number: 5(1-ll'3Y1-$657 - con(inued Page 2 of 2
Checka and Substitute Checks
Check Date Reference Check Date Reference
number Amount paid number number Amount paid number
~~ 100.00 10/22 oa7teoo.5s 833 400.OU ~ 10/ 141 o2asoztst
`t30 * xi00.00 ~ 10/Iti osyo55o83 834 134.E{8~ lt)/;?~1 osg>rs~giH
8. 112.14/ 1O/lg o2a3oG115 ~ 43(i * 6!'i7.00~ lf)/2~I o2r~+~~3~~3
8823` 1Oj23 Os8157271 837 149.00 lO'2xi osss~tls+~x
" Gap in check sequence
Banking/Check Card Withdrawals and Purchases
Date Amount Description
10/10 23.58 /5511 Check C:ud Purchase USPS 4134870007
Online and Electronic Banking Deductions
Date Amount Description
11,~0`.t. 1,135.00 / Di: ect °~; nu°nt - Rene: sal
US Treasut}~ 303 XXXXX9398A
Daily Balance Detail
Date Balance
10/ 10 2,837.90
IO/1'Z 4,SG7.90
10/ I5 G,501.53
Date Balance
10/16 12,501.xi3
10/19 X89.39
!0/22 '11,889.3.
There were 8 checks listed totaling
$2,140.85.
There was 1 other Banking Machine/Check
Card deductions totaling $23.58.
There was 1 Online or Electronic Banking
Deduction totaling $1,135.00,
Date Balance Date Balance
10/23 11,801.1G ]0/_~ I 11,18x+.03
] 0/ 24 11,009.G8 11/02 11,185.03
10/2xi 10,8ti0.G8
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Crrdit Card. 1lccented at more than 20 million locations worldwide and online.
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member FIN1tA and SIFC. Atuurities and other insurance pitxiucts are o0ered ny PNC lnsmance 5er,ices, LI,C a licensed irtsutance agency.
Asbury Communities, Inc.
To: Estate of Corinne Keller 29152
Invoice Number Date
JAN022008 01/02/2008
Description
Refund Overpayment
Amount
$1,701.31
Check Number:
Check Date
Discount
$.00
0000139904
01 /03/2008
Paid Amount
$1,701.31
$1,701,31 $.00 $1,701.31
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