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HomeMy WebLinkAbout04-0008PETITION FOR GRANT OF LETTERS OF ADMINISTRATION Estate of .~ ~ ! 7/'J .~ el-. ~n/O~_ No also known as To Deceased Soctal Securtty No /~/-',-~'~1- x/C~'o~,? Register of Wills for the County of ~ m the Commonwealth of Pennsylvama The petttion of the undersigned respectfully represents that Your petlt~oner(s), who is/are 18 years of age or older, appt I ~'~ for letters of admlmstration /ZA~£1~ J., E/.F.o,o£/~ /~£~oou,~c~ ..r',~ F,4-VO,'Z. OF: R. gI~T a C,¢,C~rtm the estate of (d b n , pendente htr, durante absenaa, durante mxnontate) the above decedent Decendent was domiciled at death m ~_~L//O? L<~ ?.~ A./4A_9/0 ~'C~u~ty, Pennsylvama, w~th last famdy or pnnc~pal residence ai' q¥'O (hst street, n~umb~ and mumcq~alliy) Decendent, then ~ years_.of age, died Decendent at death owned property with estimated values as folllows (If dommded in Pa ) All personal property $ ~00 (If not domiciled in Pa ) Personal property ~n Pennsylvama $ (If not do~m~clled in Pa ) Personal property ~n County $. Value of real estate in Pennsylvama $ situated as follows Petmoner after a proper search ha5 the following spouse (if any) and hmrs Name DoRo 7,,,, ~ _ ascertmned that decedent left no will and was survived by THEREFORE, petitioner(s) respectfully request(s) the grant of letters of adm~mstrat~on in the appropriate form to the unde?signed OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF The pem~oner(s) above-named swear(s) or affirm(s) that the SS statements in the foregoing petition are true and correct to the best of the knowledge and behef of petitioner(s) and that as personal representat~ve(s).of.~the above decedent petitioner(s) wdl well and truly admmmter the_ e§tate~ according to law Sworn to o[-aff?med,/and subscribed before me th~s ' /,~) ~.f,./v,~. day of I ,Deceased GRANT OF LETTERS OF ADMINISTRATION Letters of Administration Short Certtficates() ~.~atlon J TOTAL __ Fried J -,~ AND NOW -"~/"z~ t ~,... ~.,. ,~F/ ~t~O~, m cons,deratmn of the et,t,on the reverse s~de her~ s~t~qa~proof ~v~ b~en presented before me, P on 1T IS DEC~ED that ts/~e enmled to Letters of A~mstrat~on, and ~n accord w~th such finding, Letters of Adm~mstratmn are h~eby grated to ~ ~ ~~ ~n the estate of ~J FEES $ ~ ATTORNEY~Sup $ ID No) $~ ADDRESS A.D PHONE RENUNCIATION In Re Estate of To the Register of Wdls of The undersigned d~e~ County, Pennsylvania the above decedent, hereby renounce(s) the right to adnumster the estate and respectfully a~k(s) that Letters belssuedto /~],~T ~ , CA~]oP~/~ WITNESS hand flus //0 b~, day of ~) C 7'. , l~ ~E~ (Ad~s) ($~gnature) (Address) (Signature) (Address) I05 805 ]KEV This ~s to cernfy'that the ~nformanon here giv~en l~ cor'rectl~'cop~ed frown'aff'"ong~'al'~ certificate' '' of death~'~" Local Registrar Th,e original ceruficate wdl be forwar~led to the State V~tal Recbrds Office for p,ermane,~nt WARNING' It IS Illegal to d,u,pllcate this copy by photo?a? or phot, ograph. Fee for th~s cernficate, $2 00 P 83 9800 No Local ~eglstrar JUN '" 4 2002 Date 59 CERTIFICATE OF DEA?H Kexth S, Cleppe~ Male 161 34 --'4827 , June 1,~ - 0~2 Carlxsle, ~--~ ,~~~ o~ ~ ~-~ ~U Artist . - Carlisle,Pennsylvania James D. Clepper Karen L. Clepper Painter Cumberland ~ ,,,,0 ~,,~,.'~*'~' ~' June 4,2002~ =c~'~East Harrisburg Cre .rrisburg,Pennsylvanla 2,40 June 1,2002 .,,[] ~00=~ STATUS REPORT UNDER RULE 6.12 A& in. No.: I - o_ oo V Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: ~' - I -' 0 5/ 3. If the answer to No. 1 is Yes, state the following: a. Did the personal repr,~entative file a final account with the Court? Yes _ No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal r~resentative state an account informally to the parties in interest? Yes F__.[ No [--] c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court ~/~and may be attached to thisf~/~f.~, ff._/"'~~.~ _ Capacity: Address Telephone No. ~ersonal Representative [-'] Counsel for personal representative i 70 h,,llh,,lth,,,,,ih,lh,,hlhi,,,,ht,,I,ili,,,,,l,h,,lli Decedent's Complete Address: STREETADDRESS CITY Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount 3~ 5o O O Interest/Penalty if applicable D. Interest E Penalty ISTATE p/~. I z~. /76/J (1) O Total Credits (A + B + C ) (2) Total Interesl/Penalty ( D + E ) (3) O If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page '1 Line 20 to request a refund 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 5 + 5A. This is the BALANCE DUE. (4) 0 (5) 0 (SA) 0 (5B) ~) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS i. 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; ............................................ [] [] ~. 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. Under penalties of pe, l~r'/, I/eclara thai I have e~lmined~duding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration_of p~epf,e~lo~,r than the personal r~]D'rese,~ativ~base~ on all information of whicil preparer has any knowledge. . SlGNAT~P[rRSON RESP~LN,~II~.E~FOP/F)t. IN(~ RETURN ' DATE ADDRES,t5~'/ } . '~ ~ /' / - / / .' . SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ~ DATE ADDRESS II For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% -- [72 P.S. §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 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years Of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's tineal beneficiaries is 4.5%, 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 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an inrlivirhml whn h~t¢ ~f I,aaef nn~ n~r~nf in r'nmmnn wifh fh~ d,ar,~danf ~uhath,c,r hu hlnnd nr ~d~,nfinn REV-1§O0 ~X I$-00)  COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) OFFICIAL USE ONLY I-' Z Z FILE NUMBER COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER -,27 -5"727 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS (iF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER - - [~1. Odginal Return E] 2. Supplemental Return E~ 3. Remainder Return (date of death pda'to 12-13-82) E~ 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) E~ 5, Federal Estate Tax Return Required E~6. Decedent Died Testate (Attach cop./of W~) r'-] 7. Decedent Maintained a Living Trust (Attac~ cop~ of Trust) 8, Total Number of Safe Deposit Boxes [] 9. Litigation Proceeds Received [ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [] 11. Election to tax under Sec. 9113(A) (Attec~ sch o) FIRM NAME (IfApplicable) COMPLETE MAILING ADDRESS TELEPHONE NUMBER bi?-- 7o-1 70 1. Real Estate (ScheduleA) (1) {~) 2. Stocks and Bonds (Schedule B) (2) 3. (3) 4. (4) 5. (5) m Closely Held Corporation, Partnership or Sole-Proprietorship Mortgages & Notes Receivable (Schedule D) Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) Jointly Owned Property (Schedule F) (6) ]-]Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 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) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) r OFFICIAL USE ONLY (8) 0 (11) (12) (13) ('~ (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax (~ x .0 (15) rate, or transfers under Sec, 9116 (a)(1.2) -- 16. Amount of Line 14 taxable at lineal rate ~) x .0 (16) 17. Amount of Line 14 taxable at sibling rate O x .12 (17) 18. Amount of Line 14 taxable at collateral rate (~) x .15 (18) 19. Tax Due (19) ~'~ Karen L. Clepper 300 Summer St. #53/54 Boston, MA 02210 617-670-1670 May 24, 2004 Commonwealth of Pennsylvania Department of Revenue Dept. 280601 Harrisburg, PA 17128-0601 Re.- Keith S. Clepper, Deceased Social Security No. 161-34-4827 To Whom It May Concern: Enclosed is a completed Form REV-1500 Inheritance Tax Return Resident Decedent. My brother Keith had no assets at the time of his death. The reason that his file was opened was due to the fact that I received notification from the Social Security Administration that there was an underpayment due to his estate. The proper paper work was completed (Form SSA-1724) and submitted to them on March 23, 2004. As of this date no payment has been received. Upon receipt a Supplemental Return will be filed. enclosure Name of Decedent: ~ Date of Death: & //' /t~ ~ ~ / Will No. CERTIFICATION OF NOTICE UNDER RULE 5.6(a) 7' t4 ~, C(_~co ce_ Admin. No.-,~.1 Oq ~Z To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on : Sallle ~eT, //~ ? Address ~o~T6 ~v , M ,q, / Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Signature Name Address Teleph°ne'{]/~] c,~'-'~;~ 3 c:'~-~ ( Capacity: ~ Personal Representative Counsel for personal representative ~, - ~ ~ BUREAU OF TNDTVTDUAL TAXES ZNHERTTANCE TAX DXVXSXON DEPT. 280601 HARRTSBURg, PA 17128-0601 KAREN L CLEPPER $00 SUMMER ST 55 5q BOSTON MA 02210 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ~eCOrO~.i-i~'l~ 08-02-200fi ~e~i:,~'~' ~ ~,E~TE OF CLEPPER DATE OF DEATH 06-01-2002 FILE NUMBER 21 0q-0008 JUL 30 ¢~Ja3'¥ CUMBERLAND ACN 101 Aeoun* Reei~ed REV-i$~i? EX AFP CD1-03) KEITH S MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LZNE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-15&7 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CLEPPER KEITH S FILE NO. 21 Oq-O008 ACN 101 DATE 08-02-200q TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERNING FUTURE ~NTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es*a~e [Schedule A) (1) 2. S*ocks and Bonds (Schedule B) (2) S. Closely Held S~ock/Par~nership In*eros* (Schedule C) ($). q. Mor~geges/No~es Receivable (Schedule D) $. Cash/Bank Deposits~MAsc. Personal Proper~y (Schedule E) (S) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ado. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 11, 12. 13. lq. NOTE: O0 O0 00 O0 O0 O0 O0 .00 (8) NOTE: To insure proper credA~ ~o your accoun*, subei~ ~he upper portion of ~hAs fore wASh your ~ax payeen~. .0O .00 To,al Deductions (11) Ne~ Value of Tax Re~urn (12) .00 Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) Net Value of Es~a~e Subjec~ ~o Tax (1~) If an assessment ~as lssued previously, 11nos 1~, 15 and/or 16, 17, 18 and reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Aeoun~ of LAne lq a~ Spousal ra~e 16. Aeoun'l: of Line lq ~axeble a~ Lineal/Class A ra*e 17. Aeoun* of Line lq a~ Sibling re~e 18. Aeoun'l: of LAne lq ~axabla at Collateral~Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DTSCOUNT DATE NUMBER TNTEREST/PEN pAID (-) ZF PA/D AFTER DATE ZNDZCATED~ SEE REVERSE FOR CALCULATION OF ADDZT[ONAL INTEREST. .00 .00 (1~) .00 x O0 = .00 (16) .00 x Oq5= .00 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= .00 AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1~ NO PAYMENT ZS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11, 1981 -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Common#ealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the 1aclu1 Class B (cotlataral) rate on any such future interest. To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 91~0). Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of the Register of Hills, any of the 15 Revenue District Offices, or by calling the special Z4-hour ansHaring service for forms ordering: 1-800-SSZ-ZOSO~ services for taxpayers eith special hearing and / or speaking needs: 1-800-4~7-50Z0 (TT only). Any party in interest not satisfied eith the appraisement, allowance, ar disalloaance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --mritten protest to the PA Deportment of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17128-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in orating to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appea! the tax and interest that has been assessed as indicated on this notice. lnterest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the data of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 w111 bear interest at a rate ahich alii vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~'~ ZOZ .000548 ~'8-1991 llX ,000301 ~ 91 .0002~7 1985 16Z .000458 1992 91 .0002~7 ZOOZ 61 .000164 1984 112 .000501 1995-199~ 7X .000192 2005 51 .000157 1985 15Z .000556 1995-1998 92 .000247 2004 ~Z .00OllO 1986 lOZ .000274 1999 71 .000191 1987 101 .000274 ZOO0 7Z .000191 --Interest is calculated as folloes: ZNTEREST= BALANCE OF TAX UNPAZD X NUMBER OF DAYS DELTN~IUENT X DATLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (X5) days beyond the date of the assessment, If payaent is aada after the interest coaputation date shown on the Notice, additional interest must be calculated. Cumberland County - Register of Wills One Courthouse Square Carlisle, P A 17013 Phone: (717) 240-6345 Date: 05/03/2005 CLEPPER KENT B 2 WEST PENN STREET CARLISLE, P A 17013 RE: Estate of CLEPPER KEITH S File Number: 21-04-0008 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 06/01/2005 Your prompt attention to this matter will be appreciated. Thank you. Sincerely, ~.~aV~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Judge rfl Register of Wills of Cumberland Connty STATUS REPORT UNDER RULE 6.12 Name of Decedent: k E /7 H ~. C L.l fJfJ E J:< Date of Death: (0/0/ / 0 :L / ' Estate No.: ;; / -fJ<j -L:t?oS Pur5uant to Rule 6.12 oftr'1e Supreme Court Orphans' Court Ruies, I report the following with respect to completion oithe administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes m No 0 2'. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a :final account with the Court? Yes 0 No ~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes JZ1 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. /~ . ~ Date: ~/~3/1'JS- ,/, 4- & ~~ Slgnatur / en ,"") ('c,J k 2. AJ T f1 CJ..1-fJP ER. Name ,;) WE.s..r pz).;)AJ .s.r. #//6 CA~J.../~g PA-. } 7()/..3 I Address ~~;';:.J.: 7/7-~5g -3.;(3 / Telephone No. Capacity: ~ Personal Representative o Counsel for personal representative cI