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HomeMy WebLinkAbout12-03-08 (7) J 15056041147 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 2 1 0 8 Harrisburg, PA 17128-0601 - RESIDENT DECEDENT File Number 0847 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 162226505 08102008 Decedent's Last Name FARNER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth 09091921 Suffix Decedent's First Name MI SARA J Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 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 ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® 6 Decedent Died Testate ^ 7, Decedent Maintained a Living Trust (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ 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 TO: Name Daytime Telephone Number TERRENCE J. KERWI N, ESQUIRE 7173623215 Firm Name (If Applicable) KERWIN & KERWIN First line of address 4245 ROUTE 209 Second line of address City or Post Office ELIZABETHVILLE State ZIP Code PA 17023 Correspondent's a-mail address: k k Q k e r w i n l a w f i r m. c o m Under penalties of perjury, I declare 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 complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG TURE OF PERSON RESPONSIB FO FILING ETURN DATE ,~~}~ ~. o ~,~ Jeanne K. Bobish i I. _ t ~(- C~ ~' D FCC 1018 Teakwood Lane, Enola, PA 17025 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ~~~~^ Terrence J. Kerwin, Esquire (~ - ~ ~(- p 4245 RdUte 209, Elizabethville, PA 17023 Side 1 15056041147 REGISTE~~WILLS U~ ONLY ~~~ n =W z ~-TE FILED _... tV c."' ~ - '; ,t.1"i 15056041147 J ~~ 1 ADDITIONAL Personal Representatives Farner, Sara J. SS# 162-22-6505 8/10/2008 Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. 2 Signature Name Address City, State, Zip Date 3 Signature Name Address City, State, Zip Date 4 Signature Name Address: City, State, Zip Date 5 Signature Name Address: City, State, Zip Date 6 Signature Name Address: Herbert M. Farner, Jr. 906 Hawthorne Street Enola PA 17025 City, State, Zip Date J 15056042148 REV-1500 EX Decedent's Social Security Number Decedent's Name: F A R N E R, SARA J. 16 2 2 2 6 5 0 5 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 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. ~ 8 ~ 9 7 9 ' 3 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property Billi R t d t S 1 4 1 3 19 3 3 ng ............. epara e eques e (Schedule G) ^ 7. , . 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 1 8 0, 2 9 8 6 3 9. P ( ) ........................................ Funeral Ex enses & Administrative Costs Schedule H g• 1 3 , 6 7 4 6 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9& 10) ...................................................................... 11, 1 3, 6 7 4 6 0 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 16 6 , 6 2 4 0 3 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. 1 6 6 , 6 2 4 0 3 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 16 6, 6 2 4 0 3 16• 7, 4 9 8. 0 8 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ..................................................................................................................... 19. 7, 498.08 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056042148 15056042148 REV-1500 EX Page 3 File Number 21 - 08 - 0847 Decedent's Complete Address: DECEDENT'S NAME Earner, Sara J. STREET ADDRESS 777 Lee Lane CITY Enola STATE PA ZIP 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 7,498.08 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 10 , 5 0 0.0 0 C. Discount 374.90 Total Credits (A + B + C) (2) 10,874.90 3. Interest/Penalty if applicable p. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 3, 3 7 6.8 2 Check box 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. (5) A, Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ , 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 :.................................................................................. ^ ^x b. retain the right to designate who shall use the property transferred or its income :.................................... ^ ^x c. retain a reversionary interest; or .................................................................................................................. ^ ^x d. receive the promise for life 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? ...................................................................................................................... x^ ^ 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 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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER ESTATE OF Farner, Sara J. 21 - 08 - 0847 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Refund -Donegal Insurance 124.00 2 Refund -Blue Cross & Blue Shield 115.40 3 Refund - Comcast 3.49 4 Refund -Jeanne Bobish 662.32 5 Pension payment 212.55 6 Personal household items 500.00 7 M&T Bank -Checking Account #32311567 10,002.85 8 M&T Bank Certificate of Deposit # 3100 3917118000 5,172.72 9 M&T Bank Certificate of Deposit # 3100 3915183386 5,397.39 10 M&T Bank Certificate of Deposit # 3100 3915182833 5,677.31 11 M&T Bank Certificate of Deposit # 3100 3915181918 5,541.15 12 M&T Bank Certificate of Deposit # 3100 3913309306 5,570.12 TOTAL (Also enter on Line 5, Recapitulation) ~ 38,979.30 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Farner, Sara J. FILE NUMBER 21 - 08 - 0847 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY Include the name of the transferee, their relationship to decedent and the date of transfer. Attach a copy of the deed for real estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSIOhI (IF APPLICABLE) TAXABLE VALUE 1 AIG annuity policy # BX 204189. 98,300.73 100% 98,300.73 Beneficiaries are five children of decedent 2 Principal Financial Group anuity 43,018.60 100% 43,018.60 Contract #: 8636084 Beneficiaries are five children of decedent TOTAL (Also enter on line 7, Recapitulation) 141,319.33 ® AIG Annuity Insurance Company ~ P.O. Box 871 Amarillo, Texas 79105-0871 800.424.4990 SARA J EARNER 777 LEE LANE ENOLA, PA 17025-1503 ~. ,~ Annuitant: SARA J EARNER Pol,.i cy No: BX204189 Issue Date:~07/30/2002 ~` , `' 0.7~~ ~ ~ ~3 ~ ~~ 7 r Report 'of your Annuity for the Contract .Year Ending 07/30~'~2008 ~~ _~ 07/30/2007 07/30/2008 Accumulated Accumulated Value Deposit(s) Withdrawal(s) Interest Value 95,044.24 .00 .00 2,851.33 97,895.57 Beginning 07/30/2008 the effective annual interest rate will be 3.00. This is your annual report and is provided for your information. NO ACTION IS REQUIRED ON YOUR PART. Thank you for your continued confidence in AIG Annuity. We realize that your AIG Annuity contract is an important part of your financial plan. We are dedicated to providing you with safety, liquidity, and a competitive return on your annuity. If we can be of service, or should you have any questions, please do not hesitate to call our service center that is located in Amarillo, Texas. Our toll free number is 1-800-424-4990. A/G Annuity htsurnnce Company Member of Americuu International Group, hu~. • ~ . Principal Liife Insurance i~ompany Financial Group .i February 21, 2008 SARA J EARNER 777 LEE LN ENOLA PA 17025-1503 .' ~ ' ~ 0 ,l d ~ ` RE: Annuitant - Sara J Earner ~ `~ Annuity Contract Number 8636084 "~ ~ ~ Dear Sara J Earner: ,, ;~ _. Thank you for purchasing your fixed annuity from Principal Life Insurance Company! We look forward to helping you save for your retirement. ~ , Your initial premium payment o $42 000.0 as applied to your contract ar~~February 15, 2008. Your contract will earn inte est at 4.20% until the end of your contact's initial guaranteed period, unless you make addr~al' premium payments. If you make additional premium payments as permitted by your contract, e~c~i additional premium payment will earn interest at the rate in effect on the date we receive it until the next contract anniversary. ~On the next contract anniversary after you make an additional premium payment, the interest rate for your contract will be the dollar-weighted average of the interest rates applicable in the preceding contract year. We guarantee this dollar-weighted average interest rate until the end of the initial guaranteed period. At the end of each contract year you will receive a statement outlining the account value of your contract. You can,also view information about your contract at any time at www.principal.com. For your convenience, we have included an Additional Premium Coupon to make it easier for you to make additional premium payments. Corporate Center: 711 Hlgh Street, PO Box 9382, Des Moines, Iowa 50306-9382 www.prlncipal.com ~~~ ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL DCPENSES & ADMINISTRATNE C-0ST5 FILE NUMBER ESTATE OF Farner, Sara J. 21 - 08 - 0847 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION ,AMOUNT - A. 1 Neill Funeral Home 7,513.57 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Jeanne K. Bobish Herbert M. Farner, Jr. 2,000.00 Social Security Number(s) / EIN Number of Personal Representative(s): 182-40-9209 172-32-1418 Street Address 1018 Teakwood Lane City Enola State PA Zip 17025 Year(s) Commission paid 2008 2. Attorney's Fees Kerwin & Kerwin -- Terrence J. Kerwin, Esquire 3,000.00 3. Family 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 136.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Notary fee 5.00 TOTAL (Also enter on line 9, Recapitulation) 13,674.60 Schedule H Funeral E~cpenses & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN A~ M~ /~.~,~,,~ //~~--,,~,~,,~,~,~~,~ ~~I 11~ SAW RESIDENT DECEDENT FILE NUMBER ESTATE OF Farner, Sara J. 21 - 08 - 0847 2 Cumberland Law Journal -estate notice 75.00 3 The Sentinel -estate notice 214.48 4 Register of Wills -Releases 25.00 5 Hospice -account payable 500.00 6 PPL -electric bill 94.64 7 PA American Water 27.88 8 East Pennsboro Twp. -sewer and trash 38.03 9 Register of Wills -filing fee for inheritance tax return and inventory 30.00 10 Closing costs, e.g. postage and copies 15.00 Page 2 of Schedule H REV-15M3 EX+ (8-00) .,- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Farner, Sara J. 21 - 08 - 0847 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not Llst Trustee(s) SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) I ' TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Herbert M. Farner, Jr. Son one-fifth 906 Hawthorne St. Enola, PA 17025 2 Donald E. Farner Son one-fifth 104 Wayne Ave. Enola, PA 17025 3 Gary L. Farner Son one-fifth 789 Humer St. Enola, PA 17025 Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I i I TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ 0.00 REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBEt~ Farner, Sara J. 21 - 08 - 0847 _ RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 4 Jeanne K. Bobish Daughter one-fifth 1018 Teakwood Lane Enola, PA 17025 5 Larry R. Farner Son one-fifth 237 Lost Hollow Rd. Dillsburg, PA 17019 Page 2 of Schedule J LAST WILL AND TESTAMENT OF SARA J. FARNER I, SARA J. FARNER, currently of 777 Lee Lane, Enola, County of Cumberland and Commonwealth 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. FIRST: I direct my hereinafter named Co-Executors to pay all my legally enforceable debts, funeral expenses, administration expenses, and inheritance, estate, succession or excise taxes, which I owe or may become due on account of my death, as soon ~ as may be convenient after my decease. SECOND: I give, devise and bequeath all of my property, be it real, personal and mixed, whatsoever or wheresoever the same may be situate at the time of my death in equal I shares as follows: A. One-fifth (1/5) of my estate shall pass to my son, HERBERT M. FARNER, JR. In the event my son, HERBERT M. FARNER, JR., predeceases me or fails to survive me, I direct that o~ie-Half (I/2) of his share of my estate shall pass to his son, MATTHEW FARNER, if he survives me, and the other one- Iia1f (l/2) of his share of my estate shall pass in equal shares to my surviving children. GREGORY M. KERWIN TERRENCE J. KERWIN JOS EPR D. KERWIN II HOLLY MCCLURE KERWIN ATTORNEYS AT LAW ~~/ n ~~ Page 1 of 3 Pages ;/=1' ~~; `,'. ~ ; ~ ,,~ r~ ~ (SEAL) SARA J. FARNER 1~ B. Ooze-fiftlz (1/5) of my estate shall pass to my son, DONALD E. FARMER. In the event my son, DONALD E. FARMER, predeceases me or fails to survive me, I direct that one-half (I/2) of his share of my estate shall pass in equal shares to his children, DONALD FARMER, JR., TONI BAZAL,A, and DOUGLAS FARMER, if they survive me, and the other ooze-half (1/~?) of his share of my estate shall pass in equal shares to my surviving children„ C. One-fifth (I/5) of my estate shall pass to my son, GARY L. FARMER. In the event my son, GARY L. FARMER, predeceases me or fails to survive me, I direct that one-Izalf (l/2) of his share of my estate shall pass in equal shares to his children, LAURA STICKLE and MICHELLE FIFE, if they survive me, and the other ooze-half (I/2) of his share of my estate shall pass in equal shares to my surviving children. D. O~te-fifth (I/5) of my estate shall pass to my daughter, JEANNE K. BOBISH. In the event my daughter, JEANNE K. BOBISH, predeceases me oz' fails to survive me, I direct that ooze-half (1 /2) of her share of my estate shall pass to her daughter, DAWN GOODMAN, if she survives me, and the other ooze-half (1/2) of his share of my estate shall pass in equal shares to my s~~rviving children. E. Ooze-fifth (I/5) of my estate shall pass to my son, LARRY R. FARMER. In the event my son, LARRY R. FARMER, redeceases me or fails to survive f - eu~'th ~~~ ~ ~ -, me, I direct that azef (~) of his are of my estate shall pass to leis wife, JOYCE FARMER, if she survives me, and the other oue-Iz~lf..(~"'~ of his ~' , share of my estate shall pass in equal shares to my surviving children. GREGORY M. KERWIN T ERR ENCE J. KERWIN JOSEPH D. KERWIN HOLLY MCC LURE KERWIN ATTORNEYS AT LAIN i ; Page 2 of 3 Pages ~ v ~ ~~,) (SEALI SARA J. ARNER FOURTH: I nominate, constitute and appoint my son, HERBERT M. FARMER, JR. and my daughter, JEANNE K. BOBISH, as Co-Executors of this, my Last Will and Testament, authorizing and empowering them to sell and convey any and all real estate which I own at the time of my death. I further direct that my Co-Executors or personal representative shall not be required to post bond to act in said capacity. IN WITNESS WHEREOF, I, SARA J. FARMER, have hereunto set my hand and GREGORY M. KERWIN TERRENCE J. KERWIN JOSEPH D. KERWIN HOLLY McC LURE KERWIN ATTORNEYS AT LAW seal, to this, my Last Will and Testament, this 1~ day of ©~~~ ~~ , X004. SIGNED, SEALED, PUBLISHED and DECLARED by the above- named Testatrix, SARA J. FARMER, as and for her Last Will and Testament, in i:he presence of us, who at her request and in the presence of each other, have hereunto set our names as witnesses: ~-~-~ Residing ~~~~~ ~ ~' Residing, a ~ 1 Lt;Q -~ e~ bti.u ~ y~~" Page 3 of 3 Pages ' D:TIK\lak\will/farner.sjf ,~ ~~ ~I2.~.~ \,. ~C~~ ~) (SEAL) SARA J. FARl~R V COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: BOBISH JEANNE K 1018 TEAK WOOD LANE ENOLA, PA 17025 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-961 N:O. CC- 010506 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold ESTATE INFORMATION: SSN: ~ 62-22-6505 FILE NUMBER: 2108-0847 DECEDENT NAME: EARNER SARA J DATE OF PAYMENT: 1 1 / 1 0/2008 POSTMARK DATE: 1 1 /1 0/2008 COUNTY: CUMBERLAND DATE OF DEATH: O8/ 1 0/2008 101 ~ $10, 500.00 TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTORNEY SEAL CHECK# 505 INITIALS: AJW RECEIVED BY: $10, 500.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER W O Z c~ oo x ~ ' ~ ~ ~ r W cY 1 ~ J ~ Q C/] ~ di ~ v 1~ ~ O ~ F-~ ~j ~ e--I ~ ~ ~ H ~ ~ ~ ~' ~ N ~ W ~ Z L~~ o A A a O ~N w~H H W N i, c ~ W ~ ~ o U ~ ~ ~ •• O f tl ~ ~ a. ~ A.,. ' ~ ~ ~ r ~ i . { ~~~NY Ye ` +.~ J~ l ' x \ ~..4 i ~~ ,1 1 v v' F~ k "'/ - .~ ; 5., ~ `. it ' r i :: F r # ~;'... ~ t b i _ ~-F t ~,. . ,~ ~ ~t } t ''~'L~ur .~' H ~ ~ ~ { -. ~ f ~t ,}~ ~, j ~ .{' ~~~~ SN.1 3 .~ '~rh K~ RWIN ~ I~~ RWIN ATTORNEYS AT LAW 4245 ROUTE 209 ELIZABETHVILLE, PA 17023 GOVERNORS' ROW 27 NORTH FRONT STREET HARRISBURG, PA 17101 PATRICK E. KERWIN (1913-1987) (717) 362-3215 (717) 896-9089 FAX (717) 362-4459 E-mail:lz)zl@epix. net (717) 238-4765 FAX (717) 238-8455 GREGORYM. KERWIN - GMK@Kerwinlaw~irm.com TERRENCE J. KERWIN - KK@Kerninlaw{irm.com JOSEPH D. KERWIN - JDK@Kerwinlaw~irm.com HOLLYMcCLURE KERDt'IN - KK@Kerwinlawfirm.com Pease Re~Ir~ To: D ELIZABETHVILLE OFFICE ~ HARRISBURG OFFICE December 1, 2008 ~ ~ ._. ~p -~ ~ "U ~ 1"t'7 } - } Register of Wills ~ -- ~~ ~ ~ . ' Cumberland Coun Courthouse :~c~~:~ ca ~" - `~"' 1 Courthouse Square r-~~ •-~ ~ ' ' = Y Carlisle, PA 17013 ~ ~ ~ -.= `:=" -~ .~...~ f '~' lF-~ r. ., RE: Estate of Sara J. Farner '~ t Estate No.: 21-08-0847 Dear Register of Wills: With regard to the above-referenced Estate, I have enclosed herewith the following documents for filing in your office: 1. An original and two (2) copies of the Pennsylvania Inheritance Tax Return. 2. An original and one (1) copy of a Cumberland County Inventory. 3 . An original and one (1) copy of the five (5) Releases. 4. An original and one (1) copy of a Certification of Notice Under Rule :5.6(a). I have also enclosed herewith a check payable to the Register of Wills in the amount of $55.00 to cover the cost of filing the Inheritance Tax Return and Inventory and the Releases. Also enclosed is aself- addressed, stamped return envelope for your convenience in returning the time-stamped copies and receipt to me. Thank you for your kind assistance. Very truly yours, ~~~ ~it~--- J TERREIVCE J. KERWIN TJK:Iak Enclosures