HomeMy WebLinkAbout02-0015Register of Wills of ~ County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate
of
~J
also known as £~,3e~e ~¢cle /,d;'s3;¢d~
, Deceased
TESTAMENTARY
.o.
Social Security N°. ZoF-Iq-3q'-17
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that PetitionerO~is/~t~he executor- named in the Last Will of the
'~ Decedent, dated f'ebrv~c~ ZS', 197q and codicil(s) dated
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
{c.t.a.. d.b.n.c.t.a.: pendente lite; dulante absentie; du~m~te mlnoritate) I
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship -,. Residence'
(COMPLETE iN ALL CASES:) Attach additional: heats if necessary.
Decedent was domiciled at death in (~l~ ~r-10.~to~ County, Pennsylvania, w,t._h=h. ,s/.l~e~last family or p. dncipal'
residence at '7 70 pole/Ac Cl, xqrc~ P.-~. , Ca./~? /_~Z,'//..
· , (list street, numbe~ mid n~/nicipalit¥)
Decedent, then 7~' 'years of age, died ~//~¢¢e. bc~r / ~ , 20o_L' at /-/~/.y
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property ....................... '..
(If not domiciled in PA) Personal property in Pennsylvania ...................... $
(If not domiciled in PA) Personal property in County .............. ' ............
Value of real estate in Pennsylvania ...............................................
Total .....................................................
Real Estate situated es follows:
Wherefore, Petitioner(s) respectfully .request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the
appropriate form to the undersigned:
Signature Typed or printed name and residence
RW-7 /57~,.F/,/:3 '~
Oath of Personal Representative
Commonwealth of Pennsylvania
County of ~-~~x CUMBERLAND
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and
correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed
before me this 2hth day of
__ De_c~rDk2~r 20 Ql
Mary
DECREE OF REGIST~F
Estate of ~~'?~ E. WISGIRDi~,, A/K/A Deceased No. 21-2002-0015
EUGENE EARLE WISGIRDA
also known as
Social Security No: 208-14-3447 Date of Death: November 19,2001
AND NOW, FE'RRUARY 2.2nd 20 Q2~, in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ®Testamentary ^ of Administration _
are hereby granted to
~~.~.a.: e.o.n.ac.; uanaen~a iiie; d~~ame osseous; ewame minmita~ei
in the above estate and that the instrument(s), if any, dated Codicil N,,~~ch 26th, 1997
described in the Petition be admitted to probate and filed of record aslast mill of~l~edent.
c
FEES °
c~
~ a
Letters ........................... S 60.00 ~~,
Register of Wills M~Y"~7 C• -:~W1S ~~
Short Certificate(s)........ S 6.00 ~ `-'
_:..
Codicil °~ .~ ~ .
as
Renunciation .................. S
Affidavit ( ) ................. 5
Extra Pages (1 )............ S 3.00
dx ........................ S
JCP Fee ........................ $ 5.00
Inventory & Tax Forms... S
Other ............................ S
TOTAL ................ g 84.50
~m,R~
~.a 7a MAILED LEVERS Td AZ I'URNEY
Attorney: tsars L - ~~ t~i'c~i~d~
I.D. No: ~Z~~~
Address: ~'-/S 1 orc~S"~ ~~%~~s ~r~ Sf~ 3S
/~rr~ 3L~iJ~~ z /''A J 7//~~
~ _.
Telephone:_ (717 ~ 5 yU - 3 S la
DATE FILED: December 26, 2001
WILL AND TESTAMENT' 1~O 616
21-2002-0015
in the County of ~°rtNW~PP/M and State of Pennsylvania, being of sound mind,
memory and understanding, do make and publish this my last will and .testament, hereby revoking
and making ~oid all former wills by me at any time heretofore made.
And first, I diree~ that my funeral be conducted in manner corresponding with my estate and
situation in fife and that all my just debts and funeral expenses be fully paid and satisfied as soon as
coffveniently may be after my decease.
As to such estate as it hath Pleased. God to intrust me with, I dispose of the same as follows,
viz:
bC~8//~,gYg.-~ /~¢'/q/ .-/¢/.¢-?1~ ;u!oddv pu~ ~;n;!;suoa 'o;~m. mou Xqo~aq I ptrv
Register of Wills of Dauphin County, Pennsylvania
OATH OF SUBSCRIBING WITNESS
Estate of ~_ ~) o~ ~_ ~,~ ~--
also known as
, Deceased
91-2002-0015
(each) a subscribing witness to the~,codicil(s) FJwill(s) presented herewith, (each) being duly qualified according
to law depose(s) and say(s) that s~e/he/tbe¥ was/we+e present and saw the above Testator(+i~-f sign the same and
that she/he/tla~y signed as a witness at the request of Testatork~) in his/l~r~r presence and [] in the presence
of each other I~ in the presence of the other subscribing witness(~ff.
'~Signature)
(Add~ess) ' '
(Signature)
Sworn to or affirmed and subscribed
before me this ~r~%~-~.. day of
N°tar~Public
, My C~mission E~xp,ires:
NOTE:
(Address)
To be taken by officer authorized to administer oaths.
Please have present the original or copv of Instrument(s)
at time of notarization.
RW-11
THE LAW OFFICES OF GARY L. ROTnSCmL1)
2215 Forest Hills Drive Suite 35
Telephone (717) 540-3510
Northwood Office Center' Harrisburg, PA
Facsimile (717) 540-3512
17112
January 7, 2002
Ms. N/f;.~y C. Lcghvis, R.~gi'oter of Wills
REG~ER Ot~VILES'"'OFFICE
Cum~er~gnd C~nty Coqghouse
'1 Co~ouse ~are
Carli~A 1~13
Re: Estate of E~gene Earle Wisgirda, Deceased ·
21-2002-0015
Dear Ms. Lewis,
I represent Marvin W. Waiter, the named Executor of the Estate of Mr. Eugene Earle
wisgirda. Mr. Wisgirda died on November 19, 2001. On December 26, 2001 I appeared at
your office With Mr. Walter and presented Mr. Wisgirda's Will and Codicil to one of your
staff. At that'time I filed Mr. Walter's Petition For Grant of Letters and Pennsylvania
Department of Revenue Estate Information Sheet and paid the requested probate fees of
$ 84.50. As Mr. Wisgirda's Codicil and Will were not notarized Mr. Walter gave an Oath
affirming the signatures of Mr. Wisgirda.
The Petition, filing fee and Estate Form were to be held pending submission of a
second "Oath of a Subscribing Witness" which I have now obtained and enclose herewith.
Please forward a receipt for the $ 84.50 previously paid, issue Letters Testamentary and
Short Certificates as requested. Also, please forward a copy of the Cumberland County Status
Report and InventOry to be filed by the Executor. I have enclosed a postage-prepaid, return
envelope for your convenience.
Please contact me if you have any questions concerning the enclosed.
Gary L. Rothschild, Esquire
Enclosures
cc: Mr. Marvin W. Walter (w/ enclosures)
THE LAW OFgiCES OF GARY L. ROTnSCmLD
2215 Forest Hills Drive Suite 35
Telephone' (717) 540- 3510
Northwood Office Center Harrisburg, PA
Facsimile (717) 540- 3512
17112
February 6, 2002
Attention Donna
REGISTER OF WILLS' OFFICE
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: Estate of Eugene Earle Wisgirda. Deceased
Dear Donna,
I represent Marvin W. Walter, the named Executor of the Estate of Mr. Eugene Earle
Wisgirda. Mr. Wisgirda died on November 19, 2001. On December 26~ 2001 I appeared at
your office with Mr. Walter and presented Mr. Wisgirda's Will and Codicil to one of your
staff. After filing, it was determined that the Codicil which I had presented was not the
original, although the second page, indicating witnesses, was an original. I have been in
contact with the attomey that drafted the Codicil and he has forwarded ,the original signature
page of the codicil. I believe that after the codicil was signed the original pages were copied
and somehow not stapled together.
I have enclosed what I believe is the original first page of the codicil and would ask
for your inspection of the same. It appears to me that the enclosed is the .original based upon
the way the signature overlaps the typed name of the decedent.
If you agree that the enclosed is the original page one of the Co~ticil, please forward a
'receipt for the $ 84.50 previously paid, issue Letters Testame~n. taryand Short Certificates ~as
requested. Also, please forward a copy of the Cumberland County Status Report and
Inventory to be filed by the Executor. I have enclosed a postage-prepaid, return envelope for
your convenience. , .~
Please contact me if you think the enclosed is not the"ori~.fial page or if you have any
questions concerning the enclosed.
Enclosure
Very truly yours,~,
cc: Ralph H. Wright, Jr., Esquire (w/o enclosure)
Mr. Marvin W. Walter (xv/o enclosure)
21-2002-0015
FIRST CODICIL TO LAST WILL AND TESTAMENT
OF EUGENE EARLE WISGIRDA
I, EUGENE EARLE WISGIRDA, now a resident at Blue Ridge Haven West, Camp Hill,
Pennsylvania, hereby declare this to be the First Codicil to my Last Will and Testament
previously executed by me on February 25, 1979.
1. If my wife, ALMA NAOMI WISGIRDA, predeceases me, or dies at such time
that the order of our respective times of death cannot be determined, then, and in either such
event, I give, bequeath and devise all of my estate, of whatever nature and wherever situate,
unto the grandchildren of my said wife, DAVID WALTER, of West Chester, Pennsylvania,
DOUGLAS WALTER, of Harrisburg, Pennsylvania, MICHAEL WALTER, of Mechanicsburg,
Pennsylvania, and LINDA WOOD, of Harrisburg, Pennsylvania, share and share alike, or their
issue, per stirpes.
2. I revoke the appointment of my wife, ALMA NAOMI WISGIRDA, as Executrix
of my will, and in her stead, I appoint as my Executor my wife's son-in-law, MARVIN W.
WALTER, of Harrisburg, Pennsylvania. If for any reason he should be unable to serve, or to
continue to so serve, I appoint in his stead, with the same powers and duties, my wife's
granddaughter, LINDA WOOD, of Harrisburg, Pennsylvania.
3. Except as herein modified, all other provisions of my Last Will and Testament
shall be and remain in full force and effect.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~{~ day of
March, 1997.
21-2002-0015,-
FIRST CODICIL TO LAST WILL AND TESTAMENT
OF EUGENE EARLE WISGIRDA
I','EUGENE EARLE WISGIRDA, now a resident at Blue Ridge Haven West, Camp Hill.
Pennsylvania, hereby declare this to be the First Codicil to my Last Will and Testament
previously executed by me on February 25, 1979.
1. If my wife, ALMA NAOMI WISGIRDA, predeceases me, or dies at such time
that the order of our respective times of death cannot be determined, then, and in either such
event, I give, bequeath and devise all of my estate, of whatever nature and wherever situate.
unto the grandchildren of my said wife, DAVID WALTER, of West Chester, Pennsylvania.
DOUGLAS WALTER, of Harrisburg, Pennsylvania, MICHAEL WALTER, of Mechanicsburg.
Pennsylvania, and LINDA WOOD, of Harrisburg, Pennsylvania, share and share alike, or their
issue, per stirpes.
2. I revoke the appointment of my wife, ALMA NAOMI WISGIRDA as Executrix
of my will, and in her stead, I appoint as my Executor my wife's son-in-law, MARVIN W.
WALTER, of HarriSburg, Pennsylvania. If for any reason he should be unable to serve, or to
continue to so serve, I appoint in his stead, with the same powers and duties, my wife's
granddaughter, LINDA WOOD, of Harrisburg, Pennsylvania. '
3. Except as herein modified, all other provisions of my Last Will and Testament
shall be and remain in full force and effect.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~{o'l'~ day of
March, 1997.
Signed, sealed, published and declared by the said EUGENE EARLE WISGIRDA, the
above testator, as and for the First Codicil to his Last Will and Testament, in the presence of
us, who have hereunto subscribed our names at his request as witnesses thereto, in the presence
of the said testator and each other.
· Witness{]' ~,~'" -
Register of Wills of .Dauphin County, pennsylvania
OATH OF NON-SUBSCRIBING WITNESS
Estate of ~._~,~ ~_~.~,.~_.
also known as
, Deceased
21-2002-0015
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that s~dhe/t~
was/v,~em familiar with the signature of&o~-,~_~,.L ~-~,-~'~ ~.~'~',¢~c. , testator(rix) of th~
presented herewith, and that such subscriber(~ believes the signature on the will is in the handwriting of
~_ ~.~L ~,.~ ~.%~.~_ to the best of such subscriber's kn0wledge~nd belief,
{Sionaturel
(Address)
(Signature)
(Address)
Sworn to or affirmed and subscribed
before ~n~ this ~r'~ day of
Fort~Register ' ' A
RW-12
CERTIFICATION OF NOTICE
UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:-
Eugene E. Wisgirda, also known as Eugene Earle Wisgirda
November 19, 2001
Will No. 2002-00015 Admin. No. n/a
To the Register:
I certify that notice of 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
Name
Mr. David Walter
Mr. Douglas Walter
Mr. Michael Walter
Ms. Linda Wood
March 20, 2002
Address
Way-Lin Manor,Apt. 311
2020 Garrett Road
2456 Aspen Way
703 Moores Mt. Road
5007 Mt. Ridge Lane
Lansdowne, PA 19050
Harrisburg, PA 17110
Mechanicsburg, PA 17055
Harrisburg, PA 17112
NotiCeDate: has~//~.//o ~n°w been given to all perso~
Signatu~
e~ (a) except: n/a.
Nallle:
Gary_ L. Rothschild, Esquire
Capacity:
Address:
Telephone:
X
2215 Forest Hills Drive, Suite 35
Northwood Office Center
Harrisburg, PA 17112
(717) 540-3510
Personal Representative
Counsel for Personal Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 001 538
ROTHSCHILD GARY L ESQUIRE
2215 FORREST HILLS DRIVE
SUITE 35
HARRISBURG, PA 17112
........ fold
ESTATE INFORMATION: SSN: 208-14-3447
FILE NUMBER: 2102-001 5
DECEDENT NAME: WlSGIRDA EUGENE E
DATE OF PAYMENT: 08/1 9/2002
POSTMARK DATE: 08/1 6/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 11/1 9/2001
ACN
ASSESSMENT
CONTROL:"
NUMBER ~
AMOUNT
101 $1,232.94
TOTAL AMOUNT PAID:
,232.94
REMARKS. MARVIN W WALTER
C/O GARY L ROTHSCHILD ESQUIRE
SEAL
CHECK# 508
INITIALS: CW
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
o P. EV. I~eo.~(.. (e.ee) ·
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0601.
'REV,1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
USE ONLY
OFFICIAL
,,
[ 21 02 000]5
] COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Wisgirda, Eugene E 208-14-3447
DATE OF DEATH (MM-DD-YEAR) . DATE OF BIRTH (MM-DD-YEAR ~HIS RETURN MUST BE FILED IN DUPLICATE WITH THE
11/19/2001 01/20/1926 REGISTER OF WILLS
SOCIAL SECURITY NUMBER
OD
,~
n,z
O0
F APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
predeceased,
[] 1. OdginalReturn [] 2. Supplemental Return
] 3. Remainder Return (date of death pdor to 12-13-82)
[]
12-31-91 and 1-1-95)
qAME
Gary L. Rothschild
4. Limited Estate [] 4a. Future Interest Compromise (date of death after
[] 5. Federal Estate Tax Return Required
12-12-82)
6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes
of Will) copy of Trust) --
9. Litigation Proceeds Received [] 10. Spousal Poverly Credit (date of death between[] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
I
COMPLETE MAILING ADDRESS
:IRM NAME (If applicable)
The Law Offices of Gary L. Rothschild
FELEPHONE NOMBER
717/540-3510
2215 Forest Hills Drive, Suite ~5
Harrisburg, PA 171 i2
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested
7. 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)
8,652~15.
None
None-.
30,354~189.:
None
30,433.51
7,1~9.65
34,842.34
(8)
(11)
12. Net Value of Estate (Line 8 minus Line 11) (12)
69,440.55
42,041.99
27,398.56
27,398.56.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 tax.able at lineal rate 27,398.56 x .045 (16)
1,232.94
17.Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .1,5 (18)
19. Tax Due (19) 1,232.94
20. [] ;
Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Deoedent's Complete Address:
ISTREET ADDRESS .
CITY ' Camp Hill
770 Poplar Church Road
STATE PA ZIP
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits (A + B + C) (2)
Total Interest/Penalty tD + E) (3)
17011
1,232.94
0.00
0.00
4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. ~ (4)
Check box on Page 1 Line 20 to request a refund ~,
5. If Line l + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. i (5) 1,232.94
A. Enter the interest on.the tax due. ; (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. i
(5B) 1,232.94
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; ................................................ j ................................. [~ .
b. retain the right to designate who sha 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 cons derat on? ....................................................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or he~r death? ......... [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a benefic ary des gnat on? .............................................................................................. [ ....................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE ~ AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my kn
preparer other than the personal representative is based on all information of which preparer has any know~edge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
SI~' TtJRE OF P~'RSOTN~ESISO~ISIBi'E FOR I~ILIN~R~'TI~I ADDRESS
4399 St. Andrews Way
Harrisburg, PA 17112
)wtedge and belief, it is true, correct and complete. Declaration of
DATE
DATE
SIGNATLJRE~ OF PREPARE~ OTHE~AN R~PR 'ESEI3~TATIVE ADDRESS _ - ,, -- - [ ~. . DATE
/(// .//~V//' ~ 2215 Forest Hins Drive, Suit,e .~, ~/ !
. Harrisburg, PA 171,12 i ~/15'JoZ-
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net valffe of transfers to or for the use of the
surviving spouse is 3% [72 P.S. §9116 (a) il .1) (i)]. 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 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 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 lineal 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 tl~e use of the decedent's siblings is 12% [72 P.~. §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 bylblood or ad(~pii(~.
COMMONWE/U.~'I OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Wisgirda, Eugene E 21 - 02 - 0 0 01 5
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivomhlp must be disclosed on.schedule F.
ITEM VALUE AT DATE OF
NUMBER DESCRIPTION DEATH
Checking Account-Mellon Bank, Acct. # 100-010-5211 (see attached statement)
Personal Account-West Shore Health & Rehab..
Refund for prepaid care-West Shore Health &Rehab.
Refund for long-term care insurance - John Hancock Mutual Life Insurance Co.
TOTAL (Also enter on Line 5, Recapitulation)
5,632.30
796.61
1,620.42
22,305.56
30,354.89
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
~ Wisgirda, Eugene E 21 - 02 = 0 0 01 5'
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY DATE OF DEATH % OF
DECD'S EXCLUSION TAXABLE VALUE
ITEM Include the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET INTEREST
NUMBER Attach a copy of the deed for real estate, (IF APPLICABLE)
1 Annuity-Mellon Bank/Transamerica Life & Annuity 30,433.51 100% 30,433.51
Contract #'26252860
Two Mellon Bank Ctr, 500 Grant St:, Room # 4905,
Pittsburgh, PA 15259
£
TOTAL (Also enter on line 7, Recapitulation) 30,433.51
OMMONV~-ALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wisgirda, Eugene E
FILE NUMBER
21 - 02 -
00015
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
Ao
DESCRIPTION
FUNERAL EXPENSES:
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Marvin W. Walter
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 4399 St. Andrews Way
City Harrisburg State PA Zip 17112
Year(s) Commission paid 2003
Attorney's Fees The Law Offices of Gary L. Rothschild
Family Exemption: (If decedenrs address is not the same as claimant's, attach explanation)
Claimant predeceased
Street Address 770 Poplar Church Road
City Camp Hill State PA Zip
Relationship of Claimant to Decedent Spouse
Probate Fees Advertising fees, letters testamentary, short certificaites, etc.
Dailey Funeral Home-death certificates
17011
Accountant's Fees
.Tax Return Preparer's Fees Carol A. Schreckengaust, CPA
Other Administrative Costs
AMOUNT
3,400.00
3,400.00
236.65
13.00
150.00
TOTAL (Also enter on line 9, Recapitulation) 7,199.65
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Wisgirda, Eugene E 21 - 02 - O O O/5
Include unreimbumed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 34,697.25
Commonwealth of PA- Department Of Public Welfare-nursing home care claim
(See attached letter fi.om Commonwealth of PA)
Pharmerica-medical costs
U.S. Treasury-balance due on 2001 personal income tax return
TOTAL (Also enter on Line 10, Recapitulation)
86.09
59.00
34,842.34
SCHEDULE J
BENEFICIARIES
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
Do Not List TrusteelRt
Io TAXABLE DISTRIBUTIONS (include outright spousal distributions)
I Mr. David Walter Grand Stepchild one-fourth (1/4)
Way-Lin Manor, Apt. 311
2020 Garrett Road
Landsdowne, PA 19050
2 Mr. Douglas Walter Grand Stepchild one-fourth (1/4)
2456 Aspen Way
Harrisburg, PA 17110
3 Mr. Michael Walter Grand Stepchild one-fourth (1/4)
703 Moores Mt. Road
Mechanicsburg, PA 17055
4 Ms. Linda Wood Grand Stepchild one-fourth (1/4)
5007 Mt. Ridge Lane
Harrisburg, PA 17112
Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. C'HARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Wisgirda, Eugene E 21 - 02 - 0 0 01 5
( )-:Mellon' Bank
PERSONAL BANKING STATEMENT
;,'-,"'.",.f: ;~:;.'~ DIRECT INQUIRIEs TO= MELLON BANK NA 0
· . " .. ~ COMMONHEAETH REGION
LINGLESTOHN
.... ' .................................., Z005 "L"INGL ESTOHN' RD
717-SfiO-731fi
EUGENE E ~ISGIRDA 00152
THE ~IO'ANNUAL FEE FOR YOUR DEBIT CARD HAS BEEN ELIMINATED."
................. .-AND*,*'"BEGZNNZNG *ZN.'DECEMBER"200I;' THE"~I-MONTHLY-FEE 'FOR THE"ATM CARD'
14ILL ALSO BE ELZNINATED~./-:~?/T'".:;~f.,,-.~.:-'*: 14,.;*~'T ',:",:,,'. ::*/, ;~:~'.~t!~'i::~(~::: :?\;'::,~ ':!" ~::.
~, ~,. ;,..,~.., .... -.. ,.,,..
RELATIONSHIP SUMMARY
DEPOSIT ACCOUNTS BALANCE LOAN ACCOUNTS
CHECKING HITH INTEREST 5Z633.7~
TOTAL 5,633.7~
OUTSTANDING
CHECKING WITH INTEREST, ACCOUNT 100-010-5211
OPENING BALANCE AS OF 10/Z5/01 8,6~.38
TOTAL DEPOSITS AND OTHER ADDITIONS INCLUDING INTEREST CREDITED THIS PERIOD +1,51~.~9
TOTAL CHECKS AND OTHER HITHDRANALS INCLUDING FEES AND CHARGES THIS PERIOD -~525.13
CLOSING BALANCE AS OF 11/Z7/01 .5,633.7q.
AVERAGE ACCOUNT BALANCE 6,258.2:8
AVERAGE COLLECTED BALANCE FOR ANNUAL PERCENTAGE YIELD EARNED 6,Z2:8.13
YOUR ANNUAL PERCENTAGE YIELD EARNED FOR THIS STATEMENT PERIOD IS O.ZSZ
DEPOSITS CHECKS
DATE AND OTHER AND OTHER DAILY
pOSTED DESCRIPTION ADDITIONS HITHDRANALS BALANCE
10/Z$/01 OPENING BALANCE
11/01/01 MZSC AUTOMATED CRED JOHN HANCOCK
· 101111fi660PENSlON 0000060000~0~19 ~87.95
11/02:/01 CHECK t 181 ........... ' ....... ~,375.17
11/08/01 DEPOSIT
REF ~000002:3000038Z8 1~02:$.10
11/Z1/01
11/Z7/01
11/2:7/01
CHECK It 18~' ............. ~. lq9.96
INTEREST CREDIT .' -// I.~4'
SERVICE CHARGE ........
CLOSING BALANCE
8~6~-14.38
%13~.33
5,78Z. 26
5,63Z.30
COMMONWEALTH OF PENNSYLVANIA *
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF FINANCIAL OPERATIONS
ESTATE RECOVERY PROGRAM,
PO BOX 8486. '
HARRISBURG. PA 17105-8486
March-~28;~.?,~6.02
GARY L ROTHSCHILD ESQUIRE
2215 FOREST HILLS DRIVE
SUITE 35
NORTHWOOD OFFICE'"CENTER
HARRISBURG PA '-17112~?.~.~i
Dear ·Attorney Rothschild:
Re:"EUGENE WISGIRDA.~(ESTATE)''
SSN:.208-1'4-3447
Date'of Death:,:11~19/2001
Please:be,'advised that ~he Department'of Public Welfare maintains a
claim in th~ amgunt of $34,697.25 ~gainst the above-mentione~.estate.~,'This
claim is fori~reStitution'.pf..medical assistance granted..~n behalf.of,'~the
decedent for whfch.~e'Proba~e Estate is n0w'resp6nsible .t9 rei~urse'the
Department accordf~g't0 A~t 49, 62 'PIS. 1412, effective August:'15~ '1994, as
amended by Act 20-95, effective June 30, 1995. Enclosed is the.~Department's
itemized statement of claim. '~.
. A portion of this'medical expense, namely $.00, was incurred during the
last..sixymonths of the decedent's life; therefore, it is a Class. 3 claim
pursuant to Section 3392.of the Decedents, Estates, and Fiduciaries Code, 20
Pa. C.S.A. 3392(3). The balance of the claim~ .namely,.$34,697.25, is to be
entered as a priority Class 6 claim against the estate. -~
Please acknowledge receipt ~f this letter and advise whether the
Commonwealth's claim.is admitted and when payment may be expected.. If the
estate accounting is complete, please provide a copy. If the estate contains
real estate, please provide copies of the deed, the latest tax assessment,
and a current appraisal, if available.
Sincerely,
· Elaine L. Andrews
Claims Investigation A~ent
717-772-6608.: '.'~
21-200~-0015 WIL//, AND' TESTAMENT l~io. 6:].6
in the Count-y of "5~'~)~ekc~'7:v/'b~ ~d and State of Pennsylvania, being of sound mind,
memory and understanding, do make and publish this my last will and .testament, hereby revoking
,and making void all former wills by me at any time heretofore made.
And first, I direct that my funeral be conducted in manner corresponding with my estate and
situation in life and that all my just debts and funeral expenses be fully paid and satisfied as soon as
con'veniently may be after my decease.
/ks to such estate as it hath Pleased. God to intrust me with, ! dispose of the same as follows,
ViZ:
And I hereby nominate, constitute and appoint
Exec't~t~tx of this my last will and testament.
In Witness Whereof, I ~'d~'~-o'4~' ~'~4~_~ ~/..~'~ : the
Testat~m ,have to this, my will, written on one sheet of paper, set my hand and seal, this
One Thousand Nine Hundred and ~'~¢~ 7-~" Ajt,, ~,/£ (7~.}
"'~i ........ ( SEAL )
Signed, sealed, published and declared - -
'Cd t~gt//2__~- as and for ,v¥] ,~ last will and
testament, in ~he presence of us, who have hereunto subscribed our name~ at
request as witnesses tJ~ereto, in the presence of the sai,
~Testao~ I' and of each 'other.
FIRST CODICIL TO LAST WILL AND TESTAMENT
_OF EUGENE EARLE WISGIRDA_
21-20o2-0015
I, EUGENE EARLE WISGIRDA, now a resident at Blue Ridge Haven West, Camp Hill.
Pennsylvania, hereby, declare this to be the First Codicil to my Last Will and Testament
previously executed by me on February 25, 1979.
1. If my wife, ALMA NAOMI WISGIRDA, predeceases me, or dies at such time
that the order of our respective times of death cannot be determined, then, and in either such
event, I give, bequeath and devise all of my estate, of whatever nature and wherever situate,
unto the grandchildren of my said wife, DAVID WALTER, of West Chester, Pennsylvania.
DOUGLAS WALTER, of Harrisburg, Pennsylvania, MICHAEL WALTER, of Mechanicsburg,
Pennsylvania, and LINDA WOOD, of Harrisburg, Pennsylvania, share and share alike, or their
issue, per stirpes. '
2. I revoke the appointment of my wife, ALMA NAOMI WISGIRDA, as Executrix
of my will, and in her stead, I appoint as my Executor my wife's son-in.law, MARVIN W.
WALTER, of Harrisburg, Pennsylvania. If for any reason he should be unable to serve or to
continue to so serve, I appoint in his stead, with the same powers and duties, my wife's
granddaughter, LINDA WOOD, of Harrisburg, Pennsylvania. '
3. Except as herein modified, all other provisions of my Last Will and Testament
shall be and remain in full force and effect.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this "2/o'B'~day of
March, 1997.
Signed, sealed, published and declared by the said EUGENE EARLE WISGIRDA, the
above testator, as and for the First Codicil to his Last Will and Testament, in the presence of
us, who have hereunto subscribed our names at his request as witnesses thereto, in the presence
of the said testator and each other.
THE LAW OFFICES OF GARY L. ROTHSCmLt)
221S Forest Hills Drive
Telephone (717) $40-35i0
Suite 35 Northwood Office Center Harrisburg, PA 17112
Facsimile (717) 540-3512
August 15, 2002
Ms. Mary C. Lewis, Register of Wills
REGISTER OF WILLS' OFFICE
Cumberland CoUnty Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: Estate of Eugene Earle Wisgirda, Deceased, No. 21-02-00015.
Dear Ms. Lewis,
Enclosed please find an original and two copies of the Inventory and Inheritance Tax
Return (REV-1500) for the above-referenced estate. Please accept the original and one copy
for filing with your office and return the extra copies to me i~ the enclosed, self-addressed,
poStage prepaid envelope. Please time-stamp all documents prior to processing them.
Also enclosed is a check in the amoUnt of $1,232.94, payable to the Register of
Wills, Agent, representing full payment On the Inheritance Tax. Please include a receipt for
this payment. Finally, please bill me or advise, me as to what is owed, for the additional fee
for the letters which were issued, as the estate has exceeded the originally estimated value of
$ 30,000.00.
If you have any questions regarding this letter or the enclosed please contact me,
Thank you for your attention to this matter.
Very truly yours,
ary Rothschild, Esqmre
_ Enclosures
cc: Mr. Marvin W. Walter (w/enclosures)
o~
CUMBERLAND
RegiSter of Wills of 5;)~u~b~ County, Pennsylvania
INVENTORY
Estate of Eugene E. Wisgirda No. 21 - 02 - 0001 5
also known as Eugene Earle Wisqirda
, Deceased
Date of Death 11 / 19 / 2001
Social Security No. 208-14-3447
I, Marvin W. Walter,4 the
authorities.
Name of
Attorney:
I.D. No.,:
Address:
Personal RePresentative~) of the above Estate, deceased, verify that the items appearing in the following inventory include all
of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that
the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and
that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum
at the' end of this inventory. I/~V~ verify that tho statements made in this Inventory are true and correct. 1/31~6 understand that
false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to
Personal Representative: -,) .~/. _
Gary L. Ro ths child ~-- r.~,//,~~ ~/.~//~
62041 Marvin W. Walter
2215 Forest Hills Dr., Suite 35
Harrisburg, PA 17112
Dated
Telephone: ( 7 1 7 ) 5 4 O-- 3_5 1 0
RW-8
Description
1) 221 shares -John Hancock Financial Servic~
2) Checking account- Mellon Bank
3) Personal account- West Shore Health & Reh~
4)
5)
6)
Refund for prepaid care- West Shore H & R
Refund-long term care insurance
Annuity-Mellon Bank/Transamerica Life
and Annuity
LZ:ZM 6L 9Rd ZO.
(Attach Additional Sheets if necessary)
Value
8,652.15
5,632.30
796.61
1,620.42
22,305.56
30,433.51
Torah $ 69,440.55
NOTE: The Memorandum of real estate outside the ComrnonweaKh of Per~ns¥1vania may. at the election of the personal representative, include
th~ value of each item, but such figures should not be extended into the total of the Inventory.
THE LAW OFFICES OF GARY L, ROTHSCHILD
2215 Forest Hills Drive Suite 35
Telephone (717) 540-3510
Northwood Office Center
Facsimile (717) 540- 3512
Harrisburg, PA 17112
August 19, 2002
Attemion: Cheryl
REGISTER OF WILLS' OFFICE
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: Estate of Eugene Earle Wisgirda, Deceased, No. 21-02-00015.
Dear Cheryl,
Thank you for your telephone call today concerning the above-captioned matter. Per
your instructions, I am enclosing a check, in the amount of $ 35.00, to cover the filing fee for
the Inheritance Tax Return ($15.00), the Invemory ($10.00) and additional probate costs
($10.00).
If you have any questions regarding this letter or the enclosed please contact me.
Thank you for your attention to this matter.
Very tm_ly yours,
Gary . Rothschild, Esquire
Enclosure
cc: Mr. MarVin W. Walter (w/o enclosure)
~' BUREAU OF ZNDZVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 180601
HARRISBURG, PA 1711~-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
GARY L ROTHSCHILD
G L ROTHSCHILD LW OFCS
2215 FOREST HLLS
HBG P~*~1'711.2:
DATE
ESTATE OF
DATE OF DEATH
FILE NUNBER
COUNTY
ACN
09-50-2002
WISGIRDA
11-19-2001
11 02-0015
CUMBERLAND
101
REV-l;4? EX t~FP (01-02) .
EUGENE E
... Amoun'~ Remi'l"l:ed
I
HAKE CHECK PAYAI~LE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LONER pORTION FOR YOUR RECORDS
DISALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
ESTATE OF WISGIRDA EUGENE E FILE NO. 21 02-0015 ACN 101 DATE 09-'$0-2002
TAX RETURN WAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATTON CONCERNZNG FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN DASED ON: ORIGINAL RETURN
1. ~aal Es~a~a (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~narSh/p In~eres~ (Schedule C) ($)
~. Hor~gagas/No~as Receivable (Schedule D} (~)
$. Cash/Bank DaposA~s/Hisc. Personal Proper~y (Schedule E) (5)
6. JoAn~ly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expansas/Adm. Cos~s/HAsc. Expanses (Schedule H) (9)
10. Dab~s/Nor~gaga LAabAli~Aas/LAans (Schedule ~) (10)
11. To~al Daduc~Aons
12. Na~ Value of Tax Re~urn
.00
8~652.15
.00
.00'
30~$54.89
.00
3'0 ~ ~33.51
(8)
7,199.65
(11)
(12)
13.
NOTE:
ASSESSHENT OF TAX:
15. Amoun~ of L/ne 1~ a~ Spousal ra~a
16. Amoun~ of LAne 1~ ~axable a~ LAneal/Class A ra~e
17. Amoun~ of LAne lq a* SAbl/ng ra~e
18. Amoun~ of L/ne 1~ ~axable a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYHENT RECEZPT DZSCOUNT (+)
DATE NUHBER INTEREST/PEN PA/D (-)
08-16-2002 CD001558 .00
Char/~able/Govarnmen~al Bmquas~cs; Non-elected 9113 Trusts (Schedule J) (13)
Na~ Value of Es~a~e Sub.~ec~ ~o Tax (lq)
Zf an assessment ~as issued previously, lines la, 15 and/er 16, 17,
reflect figures that include the tota! of ALL returns assessed to date.
NOTE: To Ansura proper
credA~ ~o your account,
submi~ ~ha upper portion
of ~hAs form w/~h your
~ax payment.
69,~0.55
~2.0~1.99
17,398.56
1F PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
27,398.56
18 and 19 w111
· ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT 1S REQUIRED.
1F TOTAL DUE [S REFLECTED AS A 'CREDIT" (CR}, YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
TOTAL TAX CREDIT I
· ALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
1,ZSZ.9~
ANOUNT PAZD
1,232.9~
.00.
.00
.00
(16) 27,598.56 x Oq5 = 1,232.9~
(17) . O0 x 12 .= .00
(18) .00 x 15 = .00
(19)= 1,232.9~
RESERVATION:
PURPOSE OF ·
NOTICE:
PAYHENT:
REFUND
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 11, 19BI-- if any future interest in the estate is transferred
Jn possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life er for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawfuI CIass B (collateral) rate on any such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z~ of ZOOD. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS~ AGENT .
A refund of a tax credit, which mas not requested on the Tax Return~ may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office
of the Register of Nills, any of the 13 Revqnue District Offices, or by calling the special Z4-hour
answering service for fores ordering:'I-800-56Z-ZO50; services for taxpayers eith special hearing and / or
speaking needs: 1-800-447-3010 ITT only)..
Any party in interest not satisfied with 'the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of. receiEt of
this Notice by:
--written pretest'to the PA Department of Revenue, Board of Appeals,,Dept. 281011, Harrisburg, PA 17118-1011, OR
--election to have tho matter determined at audit ef the account of the personal representative, OR
--appeal to the Orphans' Court. "
Factual errors discovered an this assessment should be addressed in writing to: PA Department of RevenUe,;
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601~ Harrisburg, PA 1711B-0601
Phone (717) 7B7-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return fo~ a Resident
Decedent" (REV-1501) 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 [5X) discount of
the tax paid is alloeed.
The 15Z tax amnesty non-participation penalty is computed on th~ total of the tax and interest assessed, and not
paid before January lit, 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 appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is. charged beginning with first day of delinquency, or nine (9) months and one (13 day from the date Of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (613 percent per annum calculated at a daily rate of .000164. Al1 taxes ahich became delinquent on and after
January 1, 198Z will beer interest at a rate.which will vary fram calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 ZOZ .000548 1992 92 .000247
1985 162- . 000438 1995-1994 72 * . . OOOlYZ
1984 112 .000301 1995-1998 92 .000147
1985 132 . 000356 1999 72 . 000192
1986 101 .000Z74 '. ZOO0 81 .000119
1987 9Z . 000147 ' 2001 9Z . OOOZ~7
1988-1991 11Z .OD0501 ZOOZ 61 .00016~
--Interest is calculated as folloas:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY ]:HTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
ESTATE SETTLEMENT AGREEMENT AND RELEASE
THIS AGREEMENT by and between Marvin W. Walter, as Executor of the
Estate of Eugene E. Wisgirda, deceased, of East Pennsboro Township, PA (hereinafter
referred to as "the estate") and Mr. David Walter of Landsdowne, PA, Mr. Douglas ·
Walter of Harrisburg, PA, Mr. Michael Walter of Mechanicsburg, PA and Ms. Linda
Wood of Harrisburg, PA as testate residuary beneficiaries of the said estate (hereinatSer
referred to collectively as "the beneficiaries").
In accordance with their desire that the administration of the Estate be terminated
without the expense and delay of any court accounting, the parties hereto, in
consideration of the mutual covenants herein expressed, and intending to be legally
bound hereby, agreed that:
The Estate of Eugene E. Wisgirda, who died on November 19, 2001, is now in
the process of administration, Letters Testamentary having been duly granted
to the Executor.by the Register of Wills of Cumberland County on February
22, 2002.
ga Pursuant to the Last Will and Testament of Eugene E. Wisgirda as amended
· ~- by ttie~_First Codicil to the Last Will and Testament of Eugene Earle Wisgirda,
m d~stnb.~t~on of the resid~ary estate is as follows:
Ct.-
M~2David Walter
z_, ,M~Douglas Walter
'~Michael Walter
~Linda Wood
3. The parties acknowledge that the Executor has received the assets set forth in
the Inventory, a copy of which is attached hereto and made a part hereof, and
the parties approve the said Inventory in its entirety.
25 % (twenty-five percent)
25 % (twenty-five percent)
25 % (twenty-five percent)
25 % (twenty-five percent)
The parties acknowledge that the Executor has received the assets and made
the payments as set forth in the First and Final Account of the Executor, a
copy of which is attached hereto and made a part hereof, and the parties
approve the said Account in its entirety.
The parties hereto agree that the remaining balance of the estate assets shall be
distributed as set forth in the Schedule of Distribution, a copy of which is
attached hereto and made a part hereof. Without intending to limit the rights
or remedies of the Executor, the parties further agree to indemnify the
Executor and save the Executor harmless against liability, loss and expense
(including, but not limited to, costs and counsel fees) which the Executor may
incur, whether due to the Executor's negligence or otherwise, as a result of his
service as Executor of the Estate of Eugene E. Wisgirda, Deceased or making
the above-described distributions.
The beneficiaries authorize the Executor to reserve the sum of Nine Hundred
Seventy Six and 11/100's Dollars ($ 976.11), pursuant to the Proposed
Schedule of Distribution. Said reserve shall be held to pay for any legal and/or
accounting fees due for the preparation of the final estate fiduciary tax returns
and for the docum~ ents necessary to complete the administration of the estate.
The Executor shall then distribute to the beneficiaries any and all remaining
monies, in the proportion of their interests as set forth below:
Mr. David Walter
Mr. Douglas Walter
Mr. Michael Walter
Ms. Linda Wood
25 % (twenty-five percent)
25 % (twenty-five percent)
25 % (twenty-five percent)
25 % (twenty-five percent)
Said distributions of the balance then remaining, which shall include any
additional interest and/or dividends earned on the custodial estate accounts,
less any additional expenditures deemed proper by the Executor, shall be
made without further accounting. Should any proper liabilities of the Estate,
whether for taxes or otherwise, arise or come to the attention of the Executor
or any of the parties thereafter, the undersigned beneficiaries agree to be
jointly and severally liable therefor.
7. The parties, and each of them, hereby forever fully release, compromise, settle
and discharge any and all claims, demands, actions or causes of action, legal
or equitable, absolute or contingent, vested or hereafter to accrue, which any
of them may have against any other party hereto or against the Estate of
Eugene E. Wisgirda, Deceased or the Executor thereof or Gary L. Rothschild,
Esquire (counsel to the Executor), by reason of any matter, cause or thing
growing out of or relating to any property or assets of the said estate, or
growing out of or relating to any act of the Executor in his administration of
the said estate, even if attributable to negligence, and agree that any period for
the limitation of actions for the collection of any erroneous distribution or
, distributions shall commence only at such time as the Executor shall have
obtained actual knowledge of such erroneous distribution or distributions and
that in no event shall the period for collection of any erroneous distribution or
distributions be less than two (2) years after the actual discovery thereof by
the Executor. The parties do hereby covenant, promise and agree to indemnify
and save harmless the Estate, the Executor and Counsel from all loss or
damage, and from the payment of any and all sums of money to any person(s),
for or by any reason of this partial distribution; and will refund and repay to
the Estate, upon demand by the Executor or his Counsel, all or any portion of
10.
the monies distributed through this Settlement Agreement are later determined
by the Executor or his Counsel to have been improperly or imprudently paid.
The parties agree to execute such additional releases as the Executor may
submit to them in order to confirm their discharge from any further liability to
the parties in connection with the said estate.
'This Agreement may be executed in multiple counterparts and, when so
executed, shall be binding upon all the parties, and their respective heirs,
successors, next-of-kin, administrators, personal representatives and assigns.
This Agreement shall be governed by the laws of the Commonwealth of
Pennsylvania. ..
this
IN WITNESS WHEREOF, the parties have hereunto set their hands and seals
:3}Sr dayof /~)/ ,2003.
Witness:
MR. DAVID WALTER, Beneficary of the Estate of
Eugene E. Wisgirda, Deceased
MR. DOUGLAS WALTER, Beneficary of the
Estate of Eugene E. Wisgirda, Deceased
, Beneficary'o{the
/~tate of Ef~ne E. Wisgirda, Deceased
0(IS//~INI3.~ WOOD, Beneficary of the Estate of
Eugene E. Wisgirda, Deceased'
3
RegiSter of
CUMBERLAND
Wills of B b -County,
INVENTORY
Pennsylvania coPY
Estate of Eugene E. Wisgirda No. 21 - 02 - 0001 5
also known as Eugene Earle Wisqirda
Date of Death 11/19/2001
, Deceased Social Security No. 208-1 4-3447
I, Marvin W. Walter,, the
Personal Representative~) of the above Estate, deceased, verify that the items appearing in the following inventory include all
of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that
the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and
that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum
at the end of this inventory. I/~ verify that the state~ents made in this Inventory are true and correct. I/~¢.~ understand that
false statements herein are made sqbject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to
authorities.
Name of
Attorney:
I.D. No..:
Personal Representative:
Gary L. Rothschild ,~,,/~,//~/~'¢-~'
62041 Marvin W, Walter
2215 Forest Hills Dr., Suite 35 Dated
Harrisburg, PA 17112
Address:
Telephone: (717) 540-3510
RW-8
Description
1) 221 shares -John Hancock Financ±al
2) Checking account-'Mellon Bank
3) Personal account- West Shore Health &
4) Refund for'prepaid care- West Shore H
5) Refund-long term care insurance
6) Annuity-Mellon Bank/Transamerica Life
and Annuity
Servic.
Rehi
& R
(Attach Additional Sheets if necessary)
Value
S $ 8,652.15
5,632.30
796t J61
~'.' . ' >1 , 620';542
:.; .. ~, 305.56
:::' -340,43'3'.;'51
Total: $ 69,440.55
NOTE: The Memorandum of real estate outside the Commonwealth of Pednsylvaniamay, at the election of the personal representative, include
the value of each item, but such figures should not be extended into the total of the Inventory.
COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY
ORPHANS' COURT DIVISION
No.: 00015 Year of 2002
ESTATE OF EUGENE E. WISGIRDA, DECEASED
LATE OF EAST PENNSBORO TOWNSHIP
FIRST AND FINAL ACCOUNT
OF
MARVIN W. WALTER, EXECUTOR
Date of Death:
Date Letters Granted:
First Complete Advertisement of Letters:
Account for the period:
November 19, 2001
February 22, 2002
April 12, 2002
November 19, 2001 to
May 31, 2003
Purpose of Account: Marvin W. Walter, Executor, offers this account to acquaint
interested parties with the transactions that have occurred during his administration.
It is important that the account be carefully examined. Requests for additional
information, or questions, or objections, can be discussed with:
Gary L. Rothschild, Esquire
2215 Forest Hills Drive, Suite 35
Harrisburg, PA 17112
Supreme Court I.D. Number 62041
(717) 540-3510
SUMMARY OF ACCOUNT
PRINCIPAL
PRINCIPAL PER INVENTORY FILED
PLUS: PRINCIPAL RECEIPTS
LESS: PRINCIPAL DISBURSEMENTS
LESS: LOSS ON SALE OF JOHN HANCOCK STOCK
LESS: ANNUITY PAID DIRECTLY TO BENEFICIARIES
LESS: RESERVE FOR FINAL FIDUCIARY TAXES
AND MISCELLANEOUS EXPENSES
NET PRINCIPAL REMAINING $
INCOME
INCOME RECEIPTS
LESS: INCOME DISBURSEMENTS
NET INCOME REMAINING
COMBINED BALANCE FOR DISTRIBUTION
$
$
$ 69,440.55.
23,366.57
40,402.59
2,283.40
30,433.51
976.11
18~711.51
288.49
-0-
288.49
19~000.00
2
PRINCIPAL RECEIPTS
Date Payor/Explanation
03-22-02 John Hancock life insurance proceeds
TOTAL PRINCIPAL RECEIPTS
Amount
$ 23,366.57
$ 23,366.57
Date
03-05-02
03-05 -02
03-21-02
03 -22-02
03-25 -02
04-02-02
04-11-02
04-11-02
05-03 -02
06-05 -02
07-01-02
08-15-02
08-15-02
PRINCIPAL DISBURSEMENTS
Payee Purpose
Pharmerica-medical fees
Gary L. Rothschild, Esquire -'legal fees
and reimbursement for costs advanced:
Gary L. Rothschild, Esquire - legal fees
Dailey Fuunerai Home-death certificates
Thomas Miller-legal fees
Gary L. Rothschild, Esquire - legal fees
and reimbursement for costs advanced:
U.S. Treasury-balance on taxes owed
Carol Schreckengaust, CPA-tax services
Gary L. Rothschild, Esquire - legal fees
and reimbursement for costs advanced:
Gary L. Rothschild, Esquire- legal fees
Gary L. Rothschild, Esquire- legal fees
Register of Wills- Inheritance Tax
Commonwealth of PA- reimbursement
for medical services provided
Amount
$ 86.09
636.50
81.00
13.00
75.00
368.00
59.00
150.00
311.15
336.00
272.00
1,2'32.94
34,697.25
09-03 -02
10-02-02
11-04-02
10-02-02
01-15-03
02-05 -03
Gary L. Rothschild, Esquire - legal fees
and reimbursement for costs advanced:
Gary L. Rothschild, Esquire - legal fees
Camp Hill Fire Co.-medical bill
Gary L. Rothschild, Esquire - legal fees
Holy Spirit Hospital
Gary L. Rothschild, Esquire - legal fees
979.00
163.00
35.27
32.00
811.39
64.00
TOTAL PRINCIPAL DISBURSEMENTS
$ 40~402.59
Date
03-05-02
03-05 -02
03 -22-02
04-12-02
05-13-02
06-13-02
07-17-02
08-13-02
09-12-02
10-04-02
11-08-02
INCOME RECEIPTS
Payor Amount
John Hancock-dividend $ 68.51
Interest Income 4.95
Interest Income .57
Interest Income 8.13
Interest Income 13.59
Interest Income 14.32
Interest Income 12.83
Interest Income 21.68
Interest Income 23.69
Interest Income 22.31
Interest Income 8.19
12-08-02
12-16-02
01-17-03
02-23-03
03-14-03
04-12-03
Interest Income
John Hancock-dividend
Interest Income
Interest Income
Interest Income
Interest Income
TOTAL INCOME RECEIPTS
2.57
70.72
4.03
4.47
3.83
4.10
288.49
ACCOUNT BALANCES:
Checking Account-Waypoint
$19~976.11
ESTATE OF EUGENE E. WISGIRDA~ DECEASED
PROPOSED SCHEDULE OF DISTRIBUTION
Total Cash On Hand:
Less: Monies reserved as per Settlement Agreement and Release
and First and Final Account
Total Available for Distribution Under Will and Codicil
19,976.11
$ 976.11
$19~000.00
Proposed Distributions as Per Codicil:
Executor's Fee- to Marvin W. Walter
Mr. David Walter
Mr. Douglas Walter
Mr. Michael Walter
Ms. Linda Wood
Total Proposed Distributions
$ 3,400.00
3,900.00
3,900.00
3,900,00
3,900.00
$19,000.00
Marvin W. Walter, Executor under the First Codicil to the Last Will and Testament of
EUGENE E. WISGIRDA, deceased, hereby declares under oath and penalties of perjury that he
has fully and faithfully discharged the duties of his office; that the forgoing Cash on Hand is true
and correct; that the First and Final Account is true and correct; all known monies' owed to or
· received on behalf of the estate are included in said balance; that all known claims against the
estate ha~,e been paid in.full, that, to his knowledge, there are no claims now outstanding against
the Estate, and that all taxes presently due from the Estate have been paid.
Date: ~>'~,1o.~ '.' ~/~~ ff~r_/ff~_~~.
'Mt~R. V1N W. WALTER, EXECUTOR
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF DAUPHIN ·
SS.
On this'23 1 day of ~ , 2003, personally appeared before me, a Notary Public,
MARVIN W. WALTER, Executor of the Estate of Eugene E. Wisgirda, known to me (or
satisfaCtorily proven) to be the person whose name is subscribed to the within instrument, and
acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I heretinto set my hand and official seal.
\
My
Commission
Exp~re~' NoTASIAL SEN..
/ City of Harrisburg, Dauphin County
LUy, Commission Ex. pims May 21.2005
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH. REGARDLESS OF
THE STATUS OF .THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY
UNTIL COMPLETION
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Eugene E. Wisgirda a/k/a Eugene Earle Wisgirda
Date of Death: · 11 -1 9-2001 ,
Will No.: 2662-00015 Admin. No.:
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:
State whether administration of the estate is complete:
Yes xx No.
If the answer is No, state when the personal representative reasonably believes
that the administration wil}be complete:
Date:
If the answer to No. 1 is yes, state the following:
Did the personal representative file a final account with the court?
Yes No xx
Co
The separate Orphans' Court No. (if any) for the personal representative's account'
is:
Did the personal representative state an aCCount informally to the parties in
interest? Yes xx No
(MAH:rmffAM3)
Copies of receipts, releases, joinders and approvals of formal or informal accounts
may be filed with the Clerk of the Orphans' Court and may be attached to this
>4-
Gary L. Rothschild, Esq.
Name (Please type or print)
2215 Forest Hills Dr.,
Address
Suite 35
(7171 540'-3510
Telephone No.
R.W. - 27
Capacity:
Personal Representative
Counsel for Personal Representative