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HomeMy WebLinkAbout10-07-08~p 0 ap r T w O N I O ~ N e- O e_ ~ ~id~o~ n, • N ~~~~ ~ttl l ~~ a~W `` N '~ O . S '~ ~~ ~ N O d O O'1E `~ ~.~ f '_ - --~ - i i <" t- r,' _' r- r- H CJ c-~ c.-:'a c~ C-- <- r_ ~` c:r; _ __ ; C._ _! . ~ ~ r, ' -. r;' ` ." i~ C_~(:~ ~, ~ -:~ C7 N ~ W N o ~ ~ W ~ T o ,~ Q V C1 M Z ~ O ~' m D, .~ o J ~ ~ ~ o _ rn fn ., , U 41 ~ LAW OFFICES OF ZULLINGER -DAVIS PROFESSIONAL CORPORATION JOEL R ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax:717-264-1884 JoelZullineerna zullingerlaw.com Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax:717-530-5222 hamiltondavislaw(cr~,comcast.net Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Dear Register: October 6, 2008 RE: Estate of Edward F. Kern a/k/a Edward F. Kerns -,, ca c- ~ -7 o i=r-, J_ ~"~ -t - - - r-- r , - -- - - =; -~ ; _ ` ~~ -- ~~~ - ~ _ _~ :~ ~ m Enclosed for filing in your office are an original and one copy of the PA Inheritance Tax Return for the above estate along with check in the amount of $93.87, for inheritance tax due, and check in the amount of $15.00 for filing fee. No probate was filed for this estate. Attached to the return is an original death certificate for the decedent and a copy of the decedent's will. If anything further is required, please advise to my Chambersburg office. Thank you for your assistance. Very truly yours, ~~ J 1 R. Zullin er Encls. REV-7500 EX+x-00) • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 IH Z W D W V W DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) DATE OF DEATH (MM-DD-Year) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT F. DATE OF BIRTH (MM-DD-Year) 10/16/2007 102/28/1914 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) F ©1.Original Retum ~ a ~ ~ 4. Limited Estate ~ a m ~ 6. Decedent Died Testate (Attach copy of Wiu) ~ ~ 9. Litigation Proceeds Received w NAMEv _ __ °z Joel R. Zullin er H FIRM NAME (If Applicable) ~ Zullin er Davis P. ~ 0 TELEPHONE NUMBER ONLY Z O g H a Q V W Z O H H a V Q H 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) c?~ ~ ~ _ -' 3. Closely Held Corporation, Partnership orSole-Proprietorship (3) ' ~ , `~--~7 o ~ -r ,. ' 4. Mortgages 8 Notes Receivable (Schedule D) (4) ° ~ !~ C ~ _? 5. Cash, Bank Deposffs t£ Miscellaneous Personal Property (5) 12, 794.46 ' _~~ ~; ~ - 6. Jointly Owned Property (Schedule F) (6) ~ t `C) _~ ~ "° _ __ Separate Billing Requested ~ 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (g) 12,794.46 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 6,473.00 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) (10) 4,235.42 11. Total Deductions (total Lines 9 & 10) (11) 10,708.42 12. Net Value of Estate (Line 8 minus Line 11) (12) 2, 086.04 13. Charitable and Governmental BequestslSec 9113 Trusts for wh ich an elecfion to tax has not been (13) 0.00 made (Schedule J) 14. NetValue Subjectto Tax (Line 12 minus Line 13) (14) 2,086.04 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due > > BE SUFLE TO ANSWER ALL QUESTIONS ON REVERSE 31E 2. Supplemental Retum 4a. FuturelnterestCompromise(damotdeamafterl2-tz-s2) 7. Decedent Maintained a Living Trust (Atmcn copyorTrust) 10. Spousal Poverty Credit (dam or dean I>etwaen 12.31-st and t-~-s5) 3. Remainder Retum (dam of death prior m 12-13.82) 5. Federel Estate Tax Retum Required 0 S. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A} (aaach sch o) CpNFIDENTIAL TAX INFORMATION 5HO<jL.DBE DI COMPLETE MAILING ADDRESS 14 N. Main Street, Suite 200 PA 0.00 x (15) 0.00 2,086.04 x .045 (16) 93.87 0.00 x 12 (17) 0.00 . 0.00 x .15 (1e) 0.00 (19) 93.87 OFFICIAL USE ONLY FILE NUMBER will not oba~ec>j O SOCIAL SECURITY NUMBER 1 8 9- 0 9- 2 6 5 5 THIS RETURN MUST BE FILED IN DUPLICATE WRH THE REGISTER OF WILLS SOCIAL SEGUItI I Y NUMtitK AND RECHECK (MATH < < Decedent°s Complete Address• STREET ADDRESS 206 East BUrd Street STATE PA ZIP 17257 cITY Shippensburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2, Credits/Payments A. Spousal Poverty Credit B, Prior Payments C. Discount 3. InterestlPenalty if applicable D. Interest E Penalty (1) 93.87 Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E ) 4. 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 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. (3) 0.00 (4) 0.00 (5) 93.87 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 93.87 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes ^ No a. retain the use or income of the property transferred : ........................................................................ ... ^ b. retain the right to designate who shall use the property transferred or its income : ..................................... ... ^ ^X c. retain a reversionary interest; or ................................................................................................... ... ^ d. receive the promise for life of either payments, benefits or care? .......................................................... ... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................... ? " .... ^ ^ ^X ^X ............. or payable upon death bank account or security at his or her death 3. Did decedent own an "intrust for .... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................... .... ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including acx:ompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and wmplete. Declaratlon of preparer other than the personal representative is based on all informaation of which preparer has any knowledge, SIGNATURE OF PERSON RESPONSIBLE OR FILING RETURN DATE Chambersburq, U PA 17201 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% p2 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) p2 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)], 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. ADDRESS Christine A. Luhrs, P.t9-Box 406 ChinneneF~i irn PA 17257 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 V C.J .+..J C ..1L1.. Ve~n~ Crhu~rrl F Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Irrevocable Burial Certificate of Deposit#5030067451, Orrstown 8,052.84 Bank, including interest accrued to date of death 2. Checking Account Farmers and Merchants Trust Company 3,972.72 3. Checking Account #6213719893, Citizens Bank 4. ~ Refund, Health Management Associates 5. ~ Refund, Embarq 620.22 139.87 8.81 TOTAL (Also enter on line 5, Recapitulation) I S 12,794.46 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+,(12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER y Ca a C .+IL/., I!e nc. Crh^i7rrl G Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger Bricker Funeral Home, funeral services 4,373.00 2. Shull Koontz, gravemarker 1,710.00 B. ADMINISTRATIVE COSTS: ~. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address Chy State Zip Year(s) Commission Paid: 2 Attorney Fees Joel R. Zullinger 375.00 3, Fatuity Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, filing return 15.00 5 Accountant's Fees 6, Tax Return Preparers Fees 7. TOTAL (Also enter on line 9, Recapitulation) S 6.473.00 (If more space is needed, insert addfional sheets of the same size) REV;1512 EX + (8-98) SCHEDULE 1 DEBTS OF DECEDENT, COMMONWEALTH OF PENNSYLVANIA IN N E S MORTGAGE LIABILITIES & LIENS DECEDENT DENT RE ESTATE OF FILE NUMBER v ca ..+ C ../L/w Ile.., Crlw~rrl Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, Chambersburg Hospital, medical services 9.23 2. Chambersburg Imaging Associates, P.C., 5.42 medical services 3. Family Home Medical, medical services 18.33 4. Continuing Care RX, prescriptions 494.77 5. Kinetic Imaging, Inc., medical services 46.50 6. WSEMS-Chambersburg ALS, ambulance 842.60 transport 7. Carlisle Regional Medical Center, balance due for 1,984.00 medical services 8. MCI, telephone service due at death 22.94 9. APEX Asset Management, LLC, balance due to Carlisle Hospitalists for 88.22 medical services 10. Cumberland Valley Medical Services, balance due for medical 42.99 services 11. WSEMS -Chambersburg ALS, ambulance 443.54 transport 12. Carlisle HMA Physician Management, balance due for medical 162.68 services 13. Superior Medical Equipment, balance due on account 16.20 14. Personal property taxes due at death 58.00 TOTAL (Also enter on line 10, Recapitulation) I Z 4.235.42 (If more space is needed, insert addfional sheets of the same size) REV-1513 EX + (om~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF FILE NUMBER 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 outrightsppoousaldistributions, and transfers under Sec. 9116 (a) (1.2)] 1 Christine A. Luhrs Lineal . P.O. Box 406 1/4 of residue Shippensburg, PA 17257 2. Connie Smith Lineal 1890 Rachel Drive 1/4 of residue Carlisle, PA 17013 3. Linda Jones Lineal 12040 15 Mile Road 1/4 of residue Sterling Heights, Michigan 48312 4. Joyce Wonders Lineal 6173 Southwest 101 1st Palce Street 1/4 of residue Ocala, FL 34476 II. 1. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 0.00 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S 0.00 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT I, Edward F. Kerns, of 205 South Penn Street, Shippensburg, Pennsylvania, declare this to be my Last Will and Testament and revoke any will or codicil previously made by me. ITEM I: I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as apart of the administration of my estate. ITEM II: I give, devise and bequeath all of my estate of every nature and wheresoever situate to my wife, Elsie M. Kerns, providing she shall survive me by thirty days. ITEM III: Should my wife, Elsie M. Kerns, predecease me or die on or before the thirtieth day following my death, I give, devise and bequeath tie full sum of one thousand ($1,000.00) dollars to each of my grandchildren living on the date of my death. ITEM IV: I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate to my issue per stirpes. ITEM V: I appoint Steven Luhrs guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and under- graduate) without regard .to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility to the minor or to the minor's parent or to any person taking care of the minor. ITEM VI: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expenses of the administration of my estate. ITEM VII: I appoint Steven Luhrs executor of this my Last Will and Testament. ITEM VIII: I direct that my executor or guardian or their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and Testament, written on two (2) sheets of paper, dated this ~_ day of ~~~~ 1985. `~ ~' (SEAL) and F. Kerns ' The preceding instrument, consisting .of this and one (1) other typewritten page, each identified by the signature of the testator, Edward F. Kerns, was on the day and date thereof signed, published and declared by Edward F. Kerns, the testator herein named, as and for his Last Will, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. M, L xesiding at ' " ~~''~ ~ ~ ~' ~'~ t ~ 4 e~ ,~~~~~ residing at ~„1/V~,`` `~' !~ , -2- COMMONWEALTH OF PENNSYLVANIA: : SS COUNTY OF CUMBERLAND e, Edward F Kerns, ~c~ ~~ I''~~~' ~ and ~~C, ~~ , the testator and the witnesses, respectively, whose n es are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another person to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witnesses and that to the best of our knowledge, the testator was at that time eighteen years or older, of sound mind and under no constraint or undue influence. ~ ..2 ward F. Ke~rn/~s - __.~ Subscribed, sworn to and acknowledged, by Edward F. Kerns, the testator an _ sworn to before me b~'„ ~i~~r't ~'~- ~`~ and ~~~~' ~ ~~r~ ~ witnesses, this da of ;,~,~!' -, 1985. Nota y Public My commission expires: SUS1.!iNt: K. WtTT€tt, MOTAljY -UBItC SHtVREtiBty~ltty 1WP., CU1t8EREANf~ Ci<UAn GtY G~~itRiSS!'~tF t?XFERES At'tt{L 21, i9~6 Ntamfr~r, Pennsyh+ania Association of liutasies -3- ORRSTO~'1lN B~ A Tradition of Excellence December 10, 2007 To: Zullinger -Davis 20 East Burd Street Suite 6 Shippensburg Pa 17257 From: Traci Shaffer Orrstown Bank Customer Service Center PO BOX 250 Shippensburg, Pa 17257 Re: Estate of Edward F Kerns Date of death October 16, 2007 IT IS HERERBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK. CHECKING ACCOUNT Account # Title of Account Date opened Principle Accrued Interest SAVINGS ACCOUNT Account # Title of Account Date opened Principle Accrued Interest CERTIFICATE OF DEPOSIT Account # Title of Account Date Opened Principle Accrued Interest 5030067451 Edward F Kerns 04/03/01 8039.93 12.91 Irrevocable Burial Fund P.O. Box 250 • Shippensburg, PA 17257 • 717.530.3530 • 717.532.4143 fax . . ~iS^li7C~IiTii •T. ~ ~ ~ 20 South Main Street P O Box 6010 CharTlbersburg, PA 17201-6010 Phone: 717-264-6116 Pax: 717-261-3684 Fax -r~usr To: Carole®Zullinger-Davis Icrom: Karen E Davis - Fax: 717-264-1884 Date: December 13, 2007 Phone: 717-264-6029 Pages: Re: Edward Kem(s) Cc: Urgent X For Review Pleas® Commen! Please Reply • Comments: The balance i~~~~'° ~.u:~ ~° ~~ There was no accrued interest. If you have any questions, please call me directly. a~~~~ Karen E Davis AVP, Deposit Operations Manager 717-261-3fi24 THIS M6SAGE IS INTENDED ONLY FOR THE U3E OFTHE ADDRESSEE AND MAY CONTAIN INFORMATION THA71S pFI1V1LEQED AND CONFIDENTIAL.. IF YOU ARE NOT THE IP R 2 C E I V 2 d T I m 2 ~~ ~ e C , ~ 3. iE 12 ; 3 4 P MIMED THAT ANY DISSEMINATION OF THIS cOMnAUNICA71oN IS 3TRICTIY PROHIBIT>=rb. IF YOU HAVE RECENED THIS COMMUNICATION IN ERROR, PLEASE NOTIFY US IMMEDIATELY BY TEI..EPHONE. THANK YOU. .. )a ~ ~~~~~ ~~~~ ~f Account Number 6213719893 Account Title EDWARD F KERN Date O ened 10/19/2006 Account T e Checkin Princi al Balance as of DOD $620.22 Interest from Last Postin to DOD $ .00 Account Balance as of DOD $620.22 YTD Interest to DOD $ .00