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HomeMy WebLinkAbout10-28-08 t ~ 15056041114 REV-1500 Fx (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year Flle Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 ~1' Hanisburo, PA 17129-0801 RESIDENT DECEDENT ~ ( ©~ - `l ENTERDECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 182-40-9589 04272007 06181959 Decedent's Last Name Suffix Decedent's First Name MI FERGUSON JAMES S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL INAPPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 0 1. Original Retum 0 2. Supplemental Retum 0 3. Remainder Retum (date of death prior tc 12-13-92) 4. Limited Estate ~ 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax Retum Required. death after 12-12-92) 0 8. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 9. litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ROBERT G. FREY 717-243-5838 r.a Firm Name (If Applicable) FREY & TILEY First line of address 5 SOUTH HANOVER STREET Second line of address City or Post Office State ZIP Code CARLISLE PA 17013 REGISTER OF USE ON _~ \~ © G =1 - -n c-~ - r-~ rv ao _i ~ i _~ DA~FILED .~°- -- ~-~-~ f-_~ -, - - \ _! `~ -~i r _-'~ 4..i ) ~~j _,~:~ Corespondent's a-mail address: RFREY@FREYTILEY. COM n er penalties o pequry, ec are at I ave exam ned x return, including accompanying edules and statements, and to a best o my owl ge an belie , d true, co and corn late. Declaration of re arer other than the rsonal re resentative is based on all information of which re arer has an knowled e. SI REy9F PER'SOf~hESPONSIBLE FOR FILING RETURN nnTr: ADDRESS W ~ V '~ f ~q, ~ ~f i ~/~- ~~i e~ ~~ ~ ~~~ ~ SIGNA 5 SOUTH HANOVER STREET L 15056D41114 SLE, PA 17013 =USE ORIGINAL FORM ONLY Side 1 Q DA 15056041114 d 15056042115 REV-1500 EX Decedent's Social Security Number DecedenesName: JAMES S FERGUSON 182-40-9589 RECAPITULATION 1. Real estate (Schedule A) ........................................... 1. NONE 2. Stocks and Bonds (Schedule B) ...................................... 2. NONE 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages & Notes Receivable (Schedule D) ............................ 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 18 4 . 0 0 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ........ 6. NONE 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ........ 7 NONE 8. Total Gross Assets (total Lines 1-7) .................................. 8. 18 4 . 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ................... . 9. 2 4 8 . 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... 10. 2 4 9 O 0 . 0 0 11. Total Deductions (total Lines 9 & 10) ................................. 11. 2 514 8.0 0 12. Net Value of Estate (Line 6 minus Line 11) .................. . .......... 12. - 2 4 9 6 4 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 13, 0 . 0 0 14. Net Value Sublect to Tax (Line 12 minus Line 13) ....................... 14. - 2 4 9 6 4 . 0 0 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 15. O.0 0 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0.0 0 17. Amount of Line 14 taxable at sibling rate X • 12 17. O . 0 0 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0.0 0 19. TAX DUE .......................................................19. 0.O O 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0 Side 2 ~..~ 15056042115 15056042115 .,~ REV-1500 EX Page 3 182-40-9589 Decedent's Complete Address: File Number 21-07-0434 DECEDENTS NAME AMES S FERGUSON DECEDENTS SOCIAL SECURITY NUMBER 182-40-9589 STREET ADDRESS 111 PARKER STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit 8. Prior Payments C. Discount 3. Interost/Penalty if applicable D. Interest E. Penalty (1) 0.00 Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Flll In oval on Page 2, L1ne 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5) 0.00 (5A) (5B} 0.00 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 : ....................................... ~ QX 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 Vife of either payments, benefits or care? ............................. ~ ~X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................:............................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .. ~ X~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . .................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. .,, . ' .... ~ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and tiling 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 far 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. ~ 1 2'17 REV-1508 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC, PERSONAL PROPERTY ESTATE OF FILE NUMBER JAMES S FERGUSON 21-07-0434 Include the proceeds of litigation and the date the proceeds were received by the estate. (If more space is needed, insert additional sheets of the same size) REV-1511'EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATNE COSTS ESTATE OF FILE NUMBER JAMES S FERGUSON 21-07-0434 Debts of decedent must be resorted on Schedule I. A. 1 B. 1 2. 3. 4. 5. 6. 7. NERALEXPENSES: MINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedents address is not the same as Gaimants, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Accountants Fees Tax Return Preparel's Fees Zip Zip TOTAL (Also enter on line 9, R (If-more space is needed, insert additional sheets of the same size) s 150 98 St MEMBERS 1St FEDERAL CREDIT IJ[dION REGULAR SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Estate of: JAMES S. FERGUSON Date of Death: April 27, 2007 Social Security Number: 182-40-9589 280388 -00 02/21 /2006 $65.83 $.16 $65.99 None 280388 -11 02/21 /2006 $117.77 $.00 $117.77 None M BERS 1ST F/D~E~RAL CREDIT UNION Denise A. Wolfe Insurance Services pervisor May 30, 2007 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (717) 697-11b1 wwwmemberslst.org Estate Information Services, LLC 2323 Lake Club Drive, Suite 300 Columbus Ohio 43232 Deceased Account Collection Agency PH: (614) 322-2758 (877) 714-3739 FAX: (614) 322-2761 Website: www.probate-sennces.com July 12, 2007 ROBERT FREY ESQ. 5 S I3ANOVER ST CARLISLE PA 17013 RE: Estate Of JAMES S FERGUSON Claim Of: CAPITAL ONE Matter No: 1739294 ' Dear ROBERT FREY As attorney for the estate, you are by now aware that the undersigned presented an estate claim on behalf of our client, CAPITAL ONE in the amount of $788.65. It is imperative that we inform. our client if the estate has recognized the claim as valid. In matters such as these, personal representatives should have access to supporting documentation such as cancelled checks, statements or check registers indicating past payments made by the decedent without dispute. Occasionally, additional information such as copy of a final statement is needed. We can provide this information if absolutely necessary. If you wish to .discuss an early settlement of the claim, please feel free to call our Estates Division, and speak with who will be more than happy to assist you. Thank you for your prompt attention to this matter. This is an attempt to collect a debt and any information will be used for that purpose. This communication is from a debt collector. Very truly yours, TEQUII,A TiUDGINS Estate Assistant BROOIa.nv HTS, off WELTMAN WEINBERG & REIS Co L P A 216.739.5100 , . . . ., DETROTT, MI CHICAGO, IL. Attorneys at Law 248.362.6100 9676 312 782 175 South 3rd St., Suite 900 . . Columbus, OH 43215 GROVE CITY, OH CINCINNATI, OH (614) 801-2710 (800) 893-5041 614.801.2600 513.723.2200 (614) 801-2604 (fax) CLEVELAND, OH Mon-Thurs Sam-9pm, Fri Sam-Spm, & Sat Sam-12pm EST PHILADELPHIA, PA 216.685.1000 www.we-tman.com 215.599.1500 COLUMBUS, OH PITTSBURGH, PA 614.228.7272 412.434.7955 October 11, 2007 ROBERT G FREY, Esquire 5 S. HANOVER STREET CARLISLE, PA 17013 Re: Estate of: JAMES S FERGUSON Our Client:- DFS SERVICES LLC Account No.: 6011008070619777 Current Bal.: $9,390.b5 Our File No.: 6114655 Dear Sir/ Madam: This law firm has been retained by DFS SERVICES LLC in connection with the claim which DFS SERVICES LLC filed against the Estate of JAMES S FERGUSON. According to my client's records, no payment has been made in connection with this claim. My client's records also indicate that you are the Attorney or other representative of this Estate. We have been asked to monitor the status of this estate and to follow-up with you and the Court to determine when my client can expect any disbursement from the Estate. In that regard, please direct all future correspondence and/or disbursements pertaining to this matter to this office. It would be appreciated if you would advise us of the current status of the Estate and my client's claim. If the claim has been paid and/or settled, please advise us of the date of the payment and the amount. Alternatively, if the Estate is still pending or other action has been taken with regazd to the Estate, please either contact our office or complete and return to us the enclosed status sheet. I have also enclosed with this letter for your convenience apre-paid, self-addressed envelope. To further discuss this matter, please contact me at 1-800-893-5041, extension 22723. This law firm is a debt collector attempting to collect these debts for our client and any information obtained will be used for that purpose. Thank you for your cooperation in this matter and I look forwazd to your response. Sincerely, /~ ~ ~ Lloyd Ayers Estate Specialist Ext. 22723 email: probate(u~weltman.com 710 / 6078525 Enclosures MAURICE & NEEDLEMAN, P.C. BY: Joann Needleman, Esq. Identification No. 74276 93S One Penn Center 1617 John F. Kennedy Blvd Philadelphia, PA 19103 (21 S) 789-71 S 1 ARBITRATION MATTER ASSESSMENT OF DAMAGES HEARING NOT REQUIRED Attorneys for Plaintiff FORD MOTOR CREDIT COMPANY P.O. Box 6508 Mesa, Az 85216-6508 Plaintiff, v. JAMES S FERGUSON 111 Parker Street Carlisle, Pa 17013 Defendant(s). CUMBERLAND COUNTY COURT OF COMMON PLEAS Case No. CIVIL ACTION COMPLAINT 1. Plaintiff, Ford Motor Credit Company, is a Corporation with its place of business at P.O. Box 6508 Mesa, Az 85216-6508. 2. Defendant, James S Ferguson, is an individual who resides at 111 Parker Street, Carlisle, Pa 17013. 3. At all times relevant, the Plaintiff was in the business of loaning money on motor vehicle installment sales contracts, including but not limited to the note signed by Defendant(s), _-,. _.- - ---... _ _ _ .:hereinafter more fully described. _ - .- _ ----_- _ - --- __ -- _-- --- .- _ 4. On or about April 12, 2005, the Defendant(s) entered into a written Motor Vehicle Retail Installment Contract, (hereinafter referred to as the "Contract"), for the purpose of obtaining financing in the amount of $32,525.44 at an annual percentage rate of 11.490%, in order to purchase a certain motor vehicle, 2005 Ford Explorer more particularly described in the Contract (hereinafter referred to as the "Vehicle"). A copy of the Contract is attached and marked as Exhibit A. 5. Pursuant to the Contract, Defendant{s) was required to make monthly payments in the amount of $627.28 for a period of 72 months until the loan was paid in full all as is more fully set forth in the Contract. 6. Defendant(s) made monthly payments until November lb, 2005, but has failed to make any further payments thereafter, and are therefore in default of the Contract. 7. As a result of the default by Defendant(s), and pursuant to the terms of the Contract, the above-mentioned vehicle was repossessed and a notice of repossession was sent to the Defendant(s) giving the Defendant(s) the opportunity to redeem the Vehicle as well as notice of the sale date. A copy of the notice of repossession and notice of sale date are attached and marked as Exhibit B. 8. The Defendant(s) failed to redeem the Vehicle and the Vehicle was sold at auction with a credit given to the Defendant in the amount of $18800.00, however a balance of $13602.62 is still due and owing, and a notice of the deficiency balance was sent to the Defendant. See copy of the notice of the deficiency balance attached and marked as Bxhibit C. 9. Pursuant to the terms of the contract, Defendant is required to pay all amounts due and owing, including any balance that may remain after the sale of the vehicle, and the Defendant failed to do so, thereby in default of the Contract. 10. In addition to the foregoing, there is interest due and owing on the deficiency balance which at this time amounts to $1117.61 and which will continue to accrue. _ 11_. _ J -.The.. total_amount__due and owing at the -time , of the filing- of. this-complaint _is ~ _ $14720.23. WHEREFORE, Plaintiff, requests judgment in its favor and against the Defendant(s), in the amount of $14720.23, well as any additional interest and costs that may accrue and such other and further relief as this Court may deem equitable and just. LAST WILL AND TESTAMENT OF JAMES FERGUSON I> JAMES FERGUSON, married man, of the Borough of Carlisle, Cumberland County, Pennsylvania, (mailing address; 111 Parker Street, Carlisle, PA 17013), being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any dme heretofore made. 1. I direct my hereinafter named Executor or Executrices to pay all of my just debts and funeral expenses as soon after my death as may be found conveaient to do so. I further direct that all inheritance, transfer, succession, estate and death taxes, including interest and penalties thereon, which may be payable on account of my death shall be payable from the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate. I hereby direct my hereinafter named Executor to make arrangements for the cremation of my body and the internment of my ashes at the Memorial Garden of the Second Presbyterian Church, Carlisle, Pennsylvania. 2. I declare that I am currently married to SUE FERGUSON, and that I have two adult children, ERIN FERGUSON and CABBIE FERGUSON. I declare that I have no other children. 3. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to such of my children as shall survive me by a period of ninety (90) days, the share any deceased child would have received to pass to her, issue, per stirpes, and if there be no such issue, said share shall lapse and be added to the remaining share. At the present time I have two children as aforementioned. 4. Should any person less than 21 years of age be entitled to a distribution from this my Last Will and Testament, the share that person would otherwise have received shall be paid to my hereinafter-named Executor in trust. I authorize the herein named Trustee to receive and invest the same and to distribute the income together with so much of the principal as in my Trustee's opinion is necessary for the proper care, maintenance, and support of the child and to distribute the principal together with any undistributed income to that person upon that person attaining 21 years of age. 5. I have intentionally made no provisions for my wife, Sue Ferguson, for the reason that we have previously made provision for the division of property among us. 6. I hereby nominate, constitute and appoint my brother, JEFFREY FERGUSON, as Executor of this my Last ~Il and Testament, and I further direct that he shall not be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. 7. In addition to the powers conferred by law, my hereinbefore named Trustee and Executor and his respective successors, are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed -wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities ar for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is not under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part oi• parts of the estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such safe or to see to the application of the purchase moneys arising therefrom e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to any one or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. And authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I 'may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1, To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. IIN WITNESS WI~REOF, I have hereunto set my hand and seal to this my Last Will and Testament written on three (3) pages, this Z ~a day of AeEeber, 2006. i~oy.e Nn.S el (SEAL) AMES SON Signed, seated, published, and declared by JAMES FERGUSON the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. G Page 3 oj3