HomeMy WebLinkAbout07-24-0815056041125
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue Coun Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN ~
PO BOX 280601 2 1 0 8 0 0 5 1 1
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 6 1 5 4 9 8 4 6 0 5 0 3 2 0 0 8 0 4 1 4 1 9 3 0
Decedent's Last Name Suffix Decedent's First Name Mi
T U M A N I M S O O N
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
C H R I S T O P H E R E R I C E 7 1 7 2 4 3 3 3 4 1
Firm Name (If Applicable)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
MA R T S O N L A W O F F I C E S
First line of address
1 0 E A S T H I G H S T R E E T
Second line of address
City or Post Office
C A R L I S L E
State
P A
ZIP Code
Correspondent's a-mail address
r~-.>
REGIST~ OF WILLS USE=ONLY
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Under penalties of perjury, I dec{are 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 comp) te. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNAT E ONSIBLE FOR FILING RETURN DATE
( 7 2 4- ~16s
ADDRESS - v
2525 UENTIN ROAD UENTIN PA 17083
SIG U O ARER OTp~R 7H EPRESENTATIVE DATE
10 EAST HIGH STREET CARLISLE PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056041125 15056041125
J
15056042126
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: IM SOON TUMAN 1 6 1 5 4 9 8 4 6
RECAPITULATION
1. Real estate (Schedule A) 1. 1 7 8 6 4 4 6 0
........................................
2. Stocks and Bonds (Schedule B) 2. 3 2 0 2 7 6 2 7
..................................
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D) ................. .... ... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .... ... 5. 5 6 7 4 4 5
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... ... 6• •
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
le G) ~ Separate Billing Requested
S
hed
7
0
0
0
(
u
c .... .
...
8. Total Gross Assets (total Lines 1-7) .................... .... ... 8. 5 0 4 5 9 5 3 2
.........
9. Funeral Expenses & Administrative Costs (Schedule H)
.... 9.
... 4 6 4 9 3 5 5
10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I
9 9 ( ) .....
.... 10.
... 1 1 9 0 9 1 8
11. Total Deductions (total Lines 9& 10) .................... .... ... 11. 5 8 4 0 2 7 3
12. Net Value of Estate (Line 8 minus Line 11) .................. .... ... 12• 4 4 6 1 9 2 5 9
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........... .... ... 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ........... .... ... 14. 4 4 6 1 9 2 5 9
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X •0 _ 0 0 0 15. 0 0 0
16. Amount of Line 14 taxable
at lineal rate X •0^ 0. 0
0
16.
0.
0
0
17. Amount of Line 14 taxable 3 9 6 1 9 2 5 9 17 4 7 5 4 3 1 1
at sibling rate X .12 .
18. Amount of Line 14 taxable 5 0 0 0 0 0 0 7 5 0 0 0 0
at collateral rate X .15 18.
19. Tax Due ................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
5 5 0 4 3 1 1
Side 2
15056042126 15056042126 J
REV-1500 EX F'age 3 File Number
Decedent's Complete Address: 21 os oos11
DECEDENT'S NAME
IM SOON 'CUMAN
STREET ADDRESS
100 MT ALLEN DRIVE
CITY
MECHANICSBURG STATE
PA ZIP
17055
Tax Payments and Credits:
~. Tax Due (Page 2 Line 19) (1) 55,043.11
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount 2,752.16
Total Credits (A + B + C) (2) 2,752.16
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Filf in oval on Page 2, Line 20 to request a refund.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3) 0.00
(4)
0.00
(5) 52,290.95
(5A)
(5B) 52,290.95
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred : ...................................................................... ^ 0
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? ....................................................... ^ Q
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 "intrust for" or payable upon death bank account or security at his or her death? ......... ^ Q
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;l (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)]. Asibling 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-1502 EX + (6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
IM SOON TUMAN 21 08 00511
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real roe which is 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Premises at 6185 Haymarket Way, Mechanicsburg, Hampden Township, Cumberland County PA 178,644.60
known as Parcel No. 10-19-1606-175. Assessed valuation-146,430 x common level ratio of 1.22
TOTAL (Also enter on line 1, Recapitulation) I $ 178.644.60
(If more space is needed, insert additional sheets of the same size)
REV-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
IM SOON TUMAN 21 08 00511
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Investments in Revocable Trust, M&T Bank, Account No. 1011231, payable to Estate 320,276.27
(See Estate Valuation attached)
TOTAL (Also enter on line 2, Recapitulation) , $ 320
(If more space is needed, insert additional sheets of the same size)
Estate valuation
Date of Death: 05/03/2008 E state of: Im Soon Tuman, T/A
Valuation Date: 05/03/2008 Account: 1011231
Processing Date: 05/14/2008 Report Type: Date of Death
Number of Securities: 7
File ID: Tuman, Im Soon, T-A
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
1) 8199.658 FEDERATED TOTAL RETURN SERS (31428Q101)
TOTL RET INSTL
Mutual Fund ias quoted by NASDAQ)
05/02/2008 10.71000 Mkt
10.710000 87,818.39
2} 969.125 GOLDMAN SACHS TR (38141W679)
HI YLD INSTL
Mutual Fund (as quoted by NASDAQ)
05/02/2008 7.49000 Mkt
7.490000 7,258.75
3) 9756.883 MT8 GROUP FDS (553767858)
INCOME I I
Mutual EUnd (as quoted by NASDAQ)
05/02/2008 9.61000 Mkt
9.610000 95,713.65
9) 1663.815 MTB GROUP FDS (55376V705)
us GV BD I I
Mutual Fund (as quoted by NASDAQ)
05/02/2006 9.95000 Mkt
9.450000 15,723.05
5) 985.678 NORTHEAST INVS TR (669210101)
SH BEN TNT
Mutual Fund (as quoted by NASDAQ)
05/02/2008 7.11000 Mkt
7.110000 7,008.17
6) 8463.505 VANGUARD FIXED INCOME SECS FD (922031109)
L TRM INVGRD I
Mutual Fund (as quoted by NASDAQ}
05/02/2008 8.76000 Mkt
8.760000 74,140.30
'T} 7140.608 VANGUARD FIXED INCOME SECS FD (922031906}
SHIM INVGR INV
Mutual Fund (as quoted by NASDAQ)
05/02/2008 10.57000 Mkt
• 10.570000 75,476.23
Total Value: $313,138.49
Total Accrual: $0.00
Total: $313,138.99
7/37. ? ~ M7f3 /r~o nc y I71k.c'~Ca'~' ~i,~c~ls 0 d
I 0 D
. ~ . ~! 37, 7 8
To~"~ 3 Z o, z.7~. Z7
Page 1
This report was produced with Estateval, a product of Estate Valuations 6 Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (B1B) 313-6300 or www.evpsys.com. (Revision 7.0.4)
Schedule B, Item 1
REV-1508 EX + (6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
IM SOON TUMAN 21 08 00511
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Cash at Messiah Village 30.00
2 U.S. Army, pension for May 1,518.05
3 Sovereign Bank, checking account No. 2331112940 2,469.40
4 U.S. Treasury, 2007 income tax refund 1,282.00
5 U.S. Treasury, 2007 stimulus payment 300.00
6 Seiko goldtone watch, three goldtone rings (2 of which were cut) 75.00
TOTAL (Also enter on line 5, Recapitulation) I $ 5,674.45
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
IM SOON TUMAN 21 08 00511
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Neill Funeral Home, Inc., funeral expenses 8,953.92
2 June Tuman, reimbursement for funeraUburial clothing 219.88
B.
ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Moo Sik Won
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 2525 Quentin Road
City Quentin State PA Zip 17083
Year(s) Commission Paid: 2008
2. Attorney Fees Martson Law Offices (estimated)
3, Family Exemption; (If decedents address is not the same as claimant's, attach explanation)
Claimant
Street Address
Ciiy State Zip
Relationship of Claimant to Decedent
18,000.00
18,000.00
4. Probate Fees Register of Wills of Cumberland County 406.00
5 Accountants Fees
6. Tax Return Preparer's Fees
7. Register of Wills, Short Certificates 20.00
8. ES Innovations, copies of tax returns 15.00
9. Stock valuation reports 5.32
10 Cumberland Law Journal, advertising Grant of Letters 75.00
11 The Sentinel, advertising Grant of Letters 158.62
12 Additional probate fees 100.00
13 Recording fee, search 39.81
14 Reserved for filing fees, releases, postage, copies of bank statements, etc. 500.00
TOTAL (Also enter on line 9, Recapitulation) I $ 46
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
DCCIf1CAIT I'1C!`Cl1CAIT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
IM SOON TUMAN 21 08 00511
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Alert Pharmacy Service, Inc., account payable 887.17
2 ~ Sovereign Bank, checking acct no. 2331112940, outstanding checks on date of death
3 Messiah Village, account payable
4 ~U.S. Treasury, additiona12006 income tax and interest
5 ~M&T Bank Trustee fees
TOTAL (Also enter on line 10, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
138.65
8,141.22
1,917.00
825.14
11.909.1
REV-1513 EX +(9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
IM SOON "TIJMAN 21 08 00511
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outri ht spousal distributions, and transfers under
~
Sec. 9116 (a
(1.2)]
1. Kyoung Won (niece) Collateral 50,000.00
1570 Revere Drive
Mechanicsburg, PA 17050
2 :Moo Sik Won Sibling 178,644.60
2525 Quentin Road
Quentin, PA 17083
3 Chang Sik Won Sibling 108,773.99
425 South Street 904
Honolulu, HI 96813
4 Woon Sik Won Sibling 108,774.00
R 590 Revere Drive
Mechanicsburg, PA 17050
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(li more space is needed, insert additional sheets of the same size)
Sovereign Bank
ESTATE OF
SOCIAL SECURITY #:
DATE OF DEATH:
Im Soon Tuman
161-54-9846
Mav 3, 2008
Account #: 0571149014 Type: Checking Open date: 9/10,!2004
In the name of: Im Soon Tuman or Jivon W. Tuman
Date of Death Balance: Closed prior
Int.(YTD) from to n/a
Accrued interest to date of death: n/a
Other Info: Closed 914/07 $727.69
Account #: 2331112940 Type: Checking Open date: 6/26/2007
In the name of: Im Soon Tuman (Moo Sik VVon POA)
Date of Death Balance: $2,469.40
Int.(YTD) from 1/1/2008 to 4/27/2008 $0.55
Accrued interest to date of death: $0.00
Otherlnfo:
Account #: 2334082430 Type: Checking
In the name of: Im Soon Tuman ITF June J. Tuman
Date of Death Balance: Closed prior
Int.(YTD) from to
Accrued interest to date of death: n/a
Other Info: Closed 5/16107 $64,884.56
Account #: 2335538043 Type: CD Open date: 1 l'16~2005
In the name of: Im Soon Tuman
Date of Death Balance: Closed prior
Int.("TD) from to iv'a
Accrued interest to date of death: n/a
Other Info: Closed _>"/16/06 $203,596.67
Sdxedule E, Ite»t 3
n/a
Open date: 5/ 16/2006
Pale 1 of 1
essi ~- h
V 1 L__ L__ AC-~ 1~
100 MOUNT ALLEN DRIVE, MECHANICSBURG, PA 17055
JUNE TUMAN
7401 WESTLAKE TERR
BETHESDA, MD 20817 ~ ZT
f~~
form PB-Ot
I ni i~CTinn~c~ rei i r~~~~ ~o~ ,s~~c
RESIDENT # UNIT vSTMTVDATE
50710 028 D OSl31/2008
RESIDENT S
Mrs. IM SOON TUMAN
TOTAL AMOUNT DUE $8,141.22
DATE DUE 06/30/2008
^,'-:TE ^u~SCi+IF"P{viv RMtC ~..~~/ I ~..i9Nf[l7CS
Un1ts t+Rtl.lll.~ t3A!_APll.t
Balance Forward 7,319.00
*** Nursing Care ***
04!01/08 SUCTIONING 3.00 1.00 3.00 7,322.00
04/02/08 SUCTIONING 3.00 1.00 3.00 7,325.00
04/03/08 SUCTIONING 3.00 1.00 3.00 7,328.00
04/09/08 WEST SHORE EMS TRANSPORT 308.72 1.00 308.72 7,636.72
FROM MV TO FREDERICKSON OP CTR
05!01/O8 RM! BRD -NURSING -SEMI-PVT 234.00 1.00 234.00 7,870.72
05!01-05!01
05/01/08 AIR MATTRESS 05!01-05!01 4.00 •1.00 4.00 7,874.72
05/02/08 RM/ BRD -NURSING -SEMI-PVT 260.00 1.00 260.00 8,134.72
05!02-05/02
05!02/08 AIR MATTRESS 05!02-05102 4.00 1.00 4.00 8,138.72
05/02/08 PREVAIL BRIEF 1.25 1.00 1.25 8,139.97
05/03/08 PREVAIL BRIEF 1.25 1.00 1.25 8,141.22
f
~ RESIDENT ~ i CURRENT j ObER 30 ~ OVER 60 ~ OVER 90 ~ OVER i 20 !TOTAL AMOUNT DUE
~~'~ 50710 822.22 ~ 7,319.00 ~ 0.00 ( 0.00 ~ 0.00 ~ X8,1-11.22
RESIDENT NAME ~Irs. ICI 5001 TL ~I:~~i '''~`~' ~e'''
VrA
~ 1 "% finance char;e may he assessed on accounts for «iiich payment has not been received by the due date. Thank you!
If you have any questions or concerns about your hill, please address them directly to Fiscal Services at ^90-'3220. Thank You!
Schedule I, Item 3
PHILADELPHIA IRS CENTER 161-54-9846 TUMA A022 Ob/09/2008
55023-0062
'• •~ s
• -~
Use this form to respond ONLY if you are encfasing a FULL or PARTIAL payment. If you
are NOT sending a payment please complete Response Form #2 located on the next page.
1, Review the Explanation Section to decide whether you agree or do not agree with
IRS`s proposed changes.
2. Complete and return the Response Form by July o9, 2008.
3. !f you need additional time, call us at 1-800-829-8310.
1==~
~:t
34515
if you agree wfEh the changes iRS /s proposing, return this form with your FULL or PARTIAL payment along
with the completed installment Agreement Request for the remaining ba/ante (if applicable).
OPTION 1 { I Agree with all Changes
I agree with the changes to my 2006 tax return.
I understand that f owe 5 1, 917 in additional tax, penalties, and interest.
I understand that the law requires IRS to charge interest on taxes that are not laid in full by
April 17, 2007. In addition, f understand that the IRS will charge interest until I have paid
the tax in fu!I. Certain penalties may also apply.
1 understand that I can challenge these changes in the U.S. lax Court only if IF3S determines after the
date t sign this form that 1 owe additional taxes for 2006 .
I understand that I can file for a refun at a later date.
Irr~ Soor~ j urrta.r7 ~ t, f~Q.t.S
r ~/~ ~?$
Signature~v i.3?ao Sr Date ~,~t~G~s /G3'~-Irtttt.~">~"~
!f you do not agree with fhe changes IRS is proposing, return this form. When you return this form, include a
signed statement that explains what you do not agree with. Also include copies of any documents, such as a
corrected W-2, 1099, or missing forms, that support your statement.
^ OPTION 2 { I Da Not Agree with Some of tha, Changes
I've enclosed documentation to support the entries on my origirla! return.
^ OPTION 3 { I Do Not Agree with Any of the Changes
I've enclosed documentation to support the entries on my original return.
Tipt Pay as much as you can now to keep penalty and interest charges low.
Make your check or money order payable to "United States Treasury. " Write "Tax Year 20 0 6 CP2000, "this
Socia! Security iYumber 161- 5 4- 9846 , and your phone number on your check or money order.
;~OPTiON 1 { l'm paying the full amount of s 1, 917. i
^ OPTION 2 { I'm making a payment of
because eiiher:
^ I'm paying the amount I agree with or
^ I'm making a partial payment at this time and would like to request a payment plan for the balance.
Comp,'ete the Installment Agreement Request j Form 9465) and mail it along with this form.
!Illnii~l~l~n~~~!~I~Id~~~i~~VUIl~~IIB
..,.,~9.~,=ao,,.
{RF04} Page 3 CP2000 CREU. 11/20043
Schedarle I, Item 4
COO p17~
REVOCABLE INTER-VIVOS TRUST OF IM SOON TUMAN
s~
THIS TRUST AGREEMENT, made this ~ 1 "day of May, 2007, by and
between
lM SOON TUMAN, by her agent, June J. Tuman, specially constituted by
power of attorney bearing date the 7th day of November, 2002, as by
reference thereunto being had, ("settlor"y
and
M8-T BANK, N.A. ("trustee"),
WITNESSETH:
Fundinclof Trust
FIRST: Settlor, by her agent, hereby transfer
forth in Schedule A. Trustee shall hold the
other property that .may be added to this
person, on the following terms.
s to trustee the property set
property, together with any
trust by settlor or any other
Lifetime Trust
SECOND: During the life of Settlor, trustee, in its discretion, shall pay and
distribute to- or apply directly for the benefit of Settlor so much of the
income and principal from the trust estate as trustee deems appropriate.
Such payments may be made for settlor's health, maintenance, comfort
and support, or to defray the expenses of maintaining settlor's real estate
and tangible personal property in the manner in which she has been
accustomed to maintain the same.
Termination of Trust
THIRD: Cn the death of Settlor, trustee shall distribute the remaining
principal and income of the trust to the executor of settlor's estate.
Powers of Trustee
FOURTH: Trustee and its successors shall have the following powers in
addition to those given by law to be exercised by it in its abso{ute
discretion, and these powers shall be applicable to all property held by it,
including property held for incapacitated persons effective without the
order of any court and until actual distribution of all such property:
A. To retain any investments including stock of any corporate fiduciary or
of a holding company controlling it;
B. To invest and reinvest in the trustee's discretion as permitted under Act
28 of 1999, the ~~Prudent Investor Act," with the specific right to invest in
stocks, bonds and real estate, including non-income producing residential
real estate for the occupancy of any present income beneficiary or
beneficiaries, and in such diversified, money market and mutual funds,
including a corporate fiduciary's proprietary mutual funds, including a
corporate fiduciary's proprietary mutual funds, as the trustee deems app
ropriate, including any such funds of any corporate fiduciary hereunder or
any successor or affiliated corporation or a holding company controlling
it;
C. To sell, to grant options for the sale of, or otherwise to convert any real
or personal property or interest, at public or private sale, for such prices, at
such times, in such manner and on such terms as it may think proper, and
to execute and deliver good and sufficient conveyances, assignments,
and transfers without liability of any purchaser to see to the application of
the purchase money;
D. To borrow money and to secure its repayment by mortgage of real or
personal property, pledge of investments, or otherwise, without liability on
the part of the lenders to see to its application;
E. To compromise claims by or against settlor's trust;
~. To register investments in the name of a nominee or to hold them
unregistered in such fiorm that they will pass by delivery;
G. To join in any recapitalization, merger, reorganization, or voting trust
plan affecting investments; to deposit securities under agreement; to
subscribe for stock and bond privileges; and generally to exercise all rights
of security holders;
H. To manage, operate, repair, alter, or improve real estate or other
property, and to lease real estate and other property on such, terms and
for such period as trustee deems advisable;
I. To receive from settlor or from any other source any real or persona'
property as additions to this trust by deed, will, or in any other manner;
J. Trustee shall not be required to qualify before, be appointed by, or, it
the absence of a breach of trust, account to any court (and failure to
account alone shall not be considered such a breach); nor shall trustee
be required to obtain the order or approval of any court in the exercise of
any power or decision granted hereunder; and
K. To do all other acts and things necessary and appropriate in the
management, administration and distribution of this trust.
Right to Revoke or Amend Trust
FIFTH: Setfilor reserves the right to revoke or amend this trust agreement in
whole or in part at any time by wrifiten instrument signed by the settlor,
personally, and duly acknowledged before a notary, and not by any
agent on her behalf, ancf delivered to trustee in the lifetime of settlor. Any
Court-appointed guardian for the settlor may amend or revoke this trust.
The duties, powers and liabilities of trustee shall not be changed without its
written consent.
Compensation of Corporate Trustee
SIXTH: The compensation of corporate trustee for its services as trustee
shall be in accordance with its standard charges for such trust services in
effect from time to time during which such services are performed.
Waiver of Bond
SEVENTH: No fiduciary serving hereunder shall be required to furr~~ish bend
~n any jurisdiction, and if any bond is necessary, no surety shal4 be
required.
IN WITNESS WHEREOF, The parties have hereunto set their hands, on the
day and year first above written.
Signed, sealed and delivered in the presence of:
~.'~--~~ - ~''`'_~ l 1 ~ _~ ~t ----_I ~o~~ ~~
r ~ i 1~ S[i~sh~ ~~.l..K. ~3Z i ~ L 1•tt i
Wifness 1M SOON TUMAN, Setf r, by
June J. Tuman, her agent under p.o.a.
M8~T Bank, N.A., Trustee
r,
Witness Trust Officer
Commonwealth of Pennsylvania ) ss.
County of Cumberland ~
On this, the day of May, 2007, before me, the undersigned officer,
personally appeared June J. Tuman, known to me (or satisfactorily
proven} to be the person whose name is subscribed to the within
instrument, and acknowledged that she executed it for the purposes
therein contained.
f have signed this and affixed my seal.
Notary Public
.My commission expires:
Commonwealth of Pennsylvania ) ss,
County of Cumberland )
On this, the 21st day of May, 2007, before me, the undersigned
officer personally appeared Thomas E. Flower, Esquire, known to me (or
satisfactorily proven) to be a member of the bar of the highest court of,
said state, Supreme Court attorney license no. 83993, and a subscribing
witness to the within instrument, and certified that he was personally
present when JUNE J. TUMAN, whose name is subscribed to the within
instrument, executed the same, and that the said person has
acknowledged that she executed the same for the purposes therein
contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
Otary b iC COMMOt'IWEALTt~i ~ PENNSYLVANIA
NotarW Seal
Sera J. Errinp~r, Notary Public
My c ission expires: carNel.6ono,curt,aerlendGourxy
/d /'I ~ DO MN Corrtmioeion Expires Od.17, 2009
Member, Pennsylvania Asaoctation of Notadea
Commonwealth of Pennsylvania ) ss.
County of Cumberland )
On this, the 21st day of May, 2007, before me, the undersigned officer,
personalty appeared personally appeared Thomas E. Flower, Esquire,
known to me (or satisfactorily proven) to be a member of the bar of the
highest court of said state, Supreme Court attorney license no. 83993, and
a subscribing witness to the within instrument, and certified that he was
personally present when JANE F. BURKE, who acknowledged herself to be
Vice President of M&T Bank, N.A., a corporation, and that she as such
Vice President, being authorized to do so, executed the foregoing
instrument for the purposes therein contained by signing the name of the
corporation by herself as Vice President.
f hav signed my name and affixed my seal.
f COMNIQNWEALTH OF PENNSYLVANIA
o tart' u b! is sera ~. E Notary PtbGc
Carlisle eoro, dxnberiend Cow,ly
My C,omrrWesion Expires Oct.17, 2009
My co ission expires: Member, Pennsylvania Assodatbn of Notaries
D D
F~. FiLFS~Clients~l:b34 Tuman I?634.1.will
LAST WILL AND TESTAMENT
I, IM SOON TUMAN, of Upper Allen Township, Cumberland County, Pennsylvania, being
of sound and disposing mind and memory, do hereby make, publish and declare this to be my last
Will and Testament, hereby revoking any and all former Wills or Codicils made by me.
1.
I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and
all death taxes (whether such taxes may be payable by my estate or by any recipient of any property)
shall be paid from my residuary estate as soon as practicable after my decease and as part of the
administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement
for any such tax so paid, even though on proceeds of insurance or other property not passing under
this Will.
2.
I give the sum of Fifty Thousand Dollars ($50,000.00) unto my niece, KYOUNG WON.
3.
I give my real property located at 6185 Haymarket Way, Mechanicsburg, Pennsylvania, unto
my brother, MOO SIK WON.
4.
I give, devise and bequeath all the rest, residue and remainder of my estate, both real and
personal property, in equal shares unto my brothers, CHANG SIK WON and WOON SIK WON,
absolutely.
5.
In the evert any of the above beneficiaries predeceases or fails to survive me by thirty (30)
clays, then his or her bequest shall lapse.
6.
[ nominate, constitute and appoint my brother, MOO SIK WOti, as Executor of my-estate.
[ direct that my Executor shall not be required to file a bond to secure the faithful
performance ofhis duties in any jurisdiction.
~~ ~ [I~ia~]
Page 1 of 3 Pages
8.
I authorize and empower my Executor, in his sole and absolute discretion, to purchase or
otherwise acquire and retain any investments of which I die seized or any real or personal property
of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in
regard to any or all property of any kind forming a part of my estate for such terms and such prices
as he may deem advisable; to borrow money for any purposes connected with the protection and
preservation of my estate; to mortgage or pledge any real or personal property forming a part of my
estate or to join in or secure the partition of same; to compromise any claims or demands of my
estate against others or of others against my estate; to make distribution in kind and to cause any
share to be composed of cash, property or undivided fractional shares in property different in kind
from any other share; to employ agents, attorneys and proxies and to delegate to them such power
as my Executor considers desirable and to pay reasonable compensation for such services as maybe
rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may
be necessary to carry out any of these powers. In addition, I direct that my Executor shall have the
power to conduct an inventory of any safe deposit box necessary to the administration of my estate.
IN WITNESS WHEREOF I ha1~e hereunto set my hand and seal this %€~~ '`~• day of
~~~ ~~ ; ~.
~-~`r, (SEAL}
Im Soon Tuman
SIGNED, SEALED, PUBLISHED AND DECLARED bytheabove-named Testatrix, as and
for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed
our names as witnesses thereto, in the presence of the said Testatrix and of each other.
-,
~~ ~
~.. ,
_~ ;~ _ _ ~
Page 2 of 3 Pages
COMMONWEALTH OF PENNSYLVANIA )
SS.
COL~iTY OF CUMBERLAND
We, Im Soon Tuman, Christopher E. Rice, and i r~ H u ~ ?~:',-_; c~ , ~ ~~.~ l~~ ~ti f I,~ h r ~ t ~ . ,z~ ,
the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and
executed the instrument as her last Will and that the Testatrix has signed willingly, and that the
Testatrix 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 Will as a witness and that
to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of
sound mind and under no constraint or undue influence.
Im oo n, Testatrix
~.~-~~~{ ~ y~
Witness
~' ~ Witness
Subscribed, sworn to and acknowledged before me by Im Soon Tuman, the Testatrix, and
subscribed and sworn to before me by Christopher E. Rice and ~ ~ N ~.~ ~ ~~~ ~ ~ar~. ~ i'<~ t ~--?,; ~ 1~ , {- ~~ , ,
,~ ~ ,
the witnesses, this +` % day of ' f ..
..
votary Public
~061110N~G~EAL7 H OF 1'IT,NSFCY'A!~f,~
ti(~TARfAL SEAL
("oir'ne L. Myers, ~otriry t't,hlic
Carlisle E3orou~h, Cumberland County
.~1y commission expires :btay 27, ?01 I
Page 3 of 3 Pages