HomeMy WebLinkAbout03-0309PETITION FOR PROBATE and GRANT OF LETTERS
also known as To:
Register of Wills for the,
- ~9 Deceased. County of
Social Security No. '7,2 -7 / - 302 ~'-7 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or.,,older
in the last wilt of the above decedent, dated
and codicil(s) dated
in the
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in /J&~ ~e~--/~ d . County, Pen~ylvania, .wittl..
last family or principal residence at
(list street, number and muncipality)
Decendent, then '-fl ~7 years of age, died ~/?/~ dt~(~ ~ 7 tale ~2OO CB
at ~ O0 Od, [/o,,//oo..., S'~.~ ~ts.. /~.//.e. / ~, ' '
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will of. ffr. e,.~ for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $ ,~--6 ~r O O O
(If not domiciled i~ Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Penns.y, lvania $___~5'D/ooo
situated as follows: ~00 tO, {Ad.//~c.,.2 5'P. ~-,q~/tX,/~.. ~..
WHEREFORE, petitioner(s) respectfully re_quest(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters ~ J ha-~,~o,~ ~t~ "'7
(testamentary; adrdinistration c.t.a.; administration d.b.n.c.t.a.)
theron.
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief,,ot,petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s)will well ar~ trUly/Tad~ the estate according to law.
Sworn to or affirmed and subscribed r---X -~//~/
befo~re me this "~7-~ day of ! ////
/~-/o
No.
Estate of ~ J,//~gr~ :- /~E,OT//~/(-r- , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated /~,~,~g?/ l~, ~>o.~
described therein be admitted to probate and filed of record as the last will of
and Letters ~5T~mff~ ~
are hereby granted to ~ ~ ~SZ/a~
FEES
Probate, Letters, Etc .......... $~
Short Certificates( ) .......... $ {e~, ~c>
Cn~ation ................ $
TOTAL __ $~
Filed ~:~2~',(: .~ ·. ~.~ ex-~' ...............
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly flied with me as
Local Registrar. The original certificate will be. forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9190696
No.
Local Registrar
Date
T
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS
CERTIFICATE OF DEATH
, William J. Keating JSEX SOC,^tSECU.,rV~UMS~.
,~aE,t~.y u~,,v~, u.~,,~ ~-- ,~le .. 727--01 -- 3287 ,. ~rch 2~,~3
.... Professor of Law
3~ West Will~ St.
~rch 31, ~3 J,~ndaint~ ~p Nat'l Ce~te~ A~ville, PA
9:30 =.. a~. March 27. 2003
LAST WILL AND TESTAMENT OF WILLIAM J. KEATING
I, WILLIAM J. KEATING, of Carlisle, PA, declare this to be my
last will and testament. I hereby revoke all wills and codicils
previously made by me.
ITEM I I bequeath $1,000 to PA HELPLINE, Harrisburg, PA.
ITEM II I bequeath the rest, residue and remainder of my estate
to my six children equally , share and share alike. In the
event that one or more of my children predecease me and are
survived by minor children of their own, then the parent's share
shall be distributed in equal shares into Pennsylvania Uniform
Gifts to Minors Act accounts for the benefit of surviving minor
children until the age of 21. If one or more of my children
predecease me and are survived by children who are not minors,
then the parent's share shall be distributed among their issue
per stirpes. If one or more of my children or issue predeceases
me and leave no children of their own, their bequest shall lapse
and be distributed to my children that survive me.
ITEM III I appoint John C. Oszustowicz of Carlisle, PA to be
executor of this, my last will and testament. If he is unable
or unwilling to serve as executor, I appoint Gerald L.
Brenneman, CPA, of Carlisle, PA to be my executor.
ITEM IV I appoint John C. Oszustowicz to be the custodian of
any UGMA accounts created hereunder.
ITEM V I direct that neither my executor nor my trustee needs
to file a bond in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
~day of March, 2003.
WILLIAM J~ KkA~IN~
Signed, sealed, published and declared by the above-named
testator, WILLIAM J. KEATING, as and for his last will and
testament, in the presence of us, who at his request, in his
presence and in the presence of each other, have hereunto
subscribed our names as witnesses thereto.
~, WIL~'--~ J. KEA~ING, A~/ ~. ~-~ andJg~a~. ~ ~.,
~th& testator-an~-%-~-'~itnesses, being d~ qualified, '
acknowledged that WILLIAM J. KEATING signed the foregoing
instrument as his last will and testament, and that the
witnesses observed the signing.
signed freely and for the purposes expressed therein.
time of the signing testator was over the age of 18.
~~. ~_~_., and ..... - this /~4~
Ail of us acknowledge that we
At the
Notarial Seal
Tricia D. Naylo~, Notary Public
Carlisle Boro, Cumberland County
My Commission Expires Oct. 2, 2006
STATUS REPORT UNDER RULE 6.12
.ame of Decedent:
Date of Death: 31
Will No. ZOCo~-
Admin. No. Zl-CD% oO~Oq
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes__ No ~
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete: ~7 /~-/ 2oO~
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date: ¢//~/~ /
C, Osmium+ow i cz
Name (Please type or print)
Address
Tel. No.
Capacity:
__Personal Representative
X Counsel for personal
representative
(MAH:rmf/AM3)
CERTIFICATION OF NOTICE UNDER RULE
Name of Decedent: William J. Keating
Date of Death: March 27, 2003
Will No. 2003-00309 Adn~n. No. 21 -03-0309
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a).of th~.Orp/ha, ns' ~o(~ules was
served on or mailed to the following beneficiaries of the above-captioned estate on aprl± ztt,
Name
Address
Contact Helpline P.O. Box 90035 Harrisburg, Pa 17109
Molly K. Stein 514 E. Oxford St. Duluth, MN 55803
Terrance A.'Keating 240 Heather Dr. Harrisburg, PA 17112
See attached sheet for additional beneficaries
Notice has now been given to all persons entitled thereto under Rule 5,6(a) except
Date:
Signat}lr9/
Name John C. Oszustow~cz
Address 104 S. Hanover St.
Carlislet PA
Telephone (71 ~ 24'3-7437
Capacity; XX Por~onal R~preaontative
17013
Counsel for personal representative
Certification of Notice cont.
Estate of William J. Keating
Will No. 2003-00309
William B. Keating 4321 Los Feliz Blvd #102, LA, CA 90027
Timothy P. Keating, Esq. 231 Harris #3 Harrisburg, PA 17102
Patrick J. Keating 422 Hillside Dr New Cumberland, PA 17070
Jaime M. Keating 901 N. College St. Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002724
OSZUSTOWICZ JOHN C ESQ
236 SOUTH HANOVER ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 727-01-3287
FILE NUMBER: 2103-0309
DECEDENT NAME: KEATING WILLIAM J
DATE OF PAYMENT: 06/23/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/27/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $27,500.00
REMARKS:
TOTAL AMOUNT PAID:
JOHN C OSZUSTOWlCZ ESQUIRE
$27,500.00
SEAL
CHECK//"C"
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
OSZUSTOWICZ JOHN C ESQ
236 SOUTH HANOVER ST
CARLISLE, PA 17013
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
DUPLICATE
NO.
CD
REV-1162 EX(11-96)
003355
........ fold
ESTATE INFORMATION: SSN: 727-01-3287
FILE NUMBER: 2103-0309
DECEDENT NAME: KEATING WILLIAM J
DATE OF PAYMENT: 12/22/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/27/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $7,263.26
TOTAL AMOUNT PAID:
$7,263.26
REMARKS:
SEAL
CHECK# 502
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Z Keating, William J.
FILE NUMBER
2 1 _ 03 0309
COUNTY CODE YF. AR NUMBER
SOCIAL SECURITY NUMBER
727 --01 -- 3287
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
03-27-2003 12-26-1924
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIALSECURI]TNUMBER
[] 1. Original Pamm
--]4. Limited Estate
[[X~ 6. Decedent Died Testate (~ta,m co~y,~w~
[] 9. Litigal~oa Proceeds Received
r--] 2. Supplemental Relum
[]4a. Futura Interest Compromise (date ~'dealh alter 12-12-82)
]7. Decedent Maintained a Living Trusl (~ad~ c;~ a'Tms~)
]10. Spousal Poverty Credit (4a~e ddaath belwem 12-31-91 and 1-1415)
J--] 3. Remainder Return (da~ d~h ~to f2-13-82)
r~5. Federal Estate Tax Retum Required
O 8. Total Number of Safe Deposit Boxes
[---~ 11. Election to tax under Sec. 9113(A) (~,d~ s~ o)
z
z n C. Oszustowicz
O
~ of John C. Oszustowicz
O
TELEPHONE NUMBER
(717)243-7437
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporatien, Partnership or Sole-Pmpdelorship
4. Morlgages & No~es Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Join~ Ovmed Property (Schedule F)
LJ Saperate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Li~se 1-7)
9. Funeral Expenses &Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabili~es, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Eetata (Line 8 minus Une tl)
(1)
COMPLETE MAIUNG ~DRE~
104 $. Hanover St.
Carl±slet PA 17013
260,000.00
(2) 53,454.39
(3)
(4)
(5) 116,021.89
423,863.57
(9) 27,819.07
(10) 19,840.99
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject te Tax (Une 12 minus Line 13)
(8) 853,339,85
(11) 47,660.06
(12) 805,679.79
(13) 1,000.00
(14) 804,679.79
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES
15. Amount of Line 14 taxable at the spousel tax
rate, or lmnsfers under Sec. 9t16 (a)(1.2) x .0 (15)
804,679 79 * 4
16. Amount of LJne14 taxable at lineal rato ..... '___ x .u , 5 (16)
17. Amount of Line 14 taxable at sibling rate ........ x .12 (17)
18. Amounl of Line 14 taxableat cdtataralrate ........ x .15 (18)
19. Tax Due
(19)
20.[~] " ~ ' ' t'-/e'~! ''- ' II :1 ;- Iii · .a II '','[ a
36,210.59
36,210.59
Decedent's Complete Address:
STREETADDRESS
300 W. Willow St.
c~ Carlisle
Tax Payments and Credits:
1. Tax Due (Page 1 Dna 19)
2. Credits/Payments
A. Spousal Poverty Credil
B. Prior Payments
C. Biscount
27,500.00
1,447.33
Iz~P17013
(1) 36,210.59
3. Interast/Penalty if applicable Total Credits (A + B + C ) (2) 2 8,9 4 7.3 3
D. Interest
E. Penalty
Total Interest/Penalty ( D + E )
If Line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT,
Check box on Page I Line 20 to request a refund
(3)
5. ff 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.
(4)
(5)
(5A)
(SB)
7,263.26
B. Enter the total of IJne 5 + 5A. This is the BALANCE DUE. 7,2 6 3.2 6
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 properly lmnsfermd; .......................................................................................... [] []
b. retain the right to designate who shall use the property Imnsferred or its income; ............................................ [] ~
c. retain a reversionary interest; or ................................................... []
d. receive the promise for ife of either payments benefits or cam')
2. If death occurred alter December 12, 1982, did decedent lransfer properly 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? .............. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneticiary 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.
Dedamtio. of prepa~.[.~olner than lhe personal re~esentalbe b ~ ~ ~ ~ ~ ~ pm~ ~ ~ ~
SIG~TURE ~N RES~.~,R .UNG R.URN
~DRESS ~
S Hanover St. Carlisle, PA 17013
SIGNATURE OF PREP~ER OmER ~ RE~E~NTA~
DATE
/,2, -?-2 -03
DATE
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of Irensfers to or for the use of the survMng spouse is 3%
[72 RS. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the lax rata imposed on the net value of transfers to or for the use of the .surviving spouse is 0% [72 P.S. {9116 (a) (1.1) (ii)].
The statute does not exempt a Iransfer lo a sun~Mng spouse from tax, and the statetory requirements for disclosure of assets and filing a lax retum am still applicable even if
the su~ving spouse is the only beneficiary.
For dates of death on or alter July 1, 2000:
The lax rote 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% 172 P.s. {9116(a)(1.2)].
The tax rate imposed on the net value of lransfers to or for the use of the desedent's lineal beneficiariea is 4.5%, except as noted in 72 RS. {9116(1.2) [72 RS. §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 RS. {9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common wi~ the decedent, whether by blood or adoption.
REV-1502 EX+ (6-98)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Keatinq, William J. 21-03-0309
All real property owned solely or as a tenant In co,.,,,on 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 property which Is Jointly-owned with right of survlvor~h!r- m-_~t be d!--c!~_-ed on Schedule F.
ITEM
NUMBER BESCRIPTION
1. Single Family Home
300 W. Willow St.
Carlisle, PA 17013
See Attached Deed Description
VALUE AT DATE
OF DEATH
260,000.00
TOTAL (Nso enter on line 1, Recapitulation) $ 2 6 0,0 0 0.0 0
(If more space is needed, insert additional sheets of the same size)
BEGINNING at a point on the comer of South College Street and West Willow
Street; thence along the west side of South College Street, South 16 degrees 32 minutes
30 seconds West, 111.26 feet to an iron pipe; thence along the line of lands now or
formerly of Louis Del Luca, North 75 degrees 02 minutes 45 seconds West, 126.75 feet
to a nail found in a wood fence post; thence along lands now or formerly of David M.
Schroeder, North 16 degrees 19 minutes 15 seconds East, 115.05 feet to pin detected (not
uncovered) on the south side of West Willow Street; thence along the south side of West
Willow Street, South 73 degrees 20 minutes 10 seconds East, 127.15 feet to the place of
BEGINNING.
CONTAINING 14,363 square feet.
BEING Tracts 1 and 2 of a deed from Thelma N. Hall to William J. and Mary
Ellen Keating, dated June 6, 1996 as recorded in the Recorder of Deeds in and for
Cumberland County, Pennsylvania in Deed Book 140, Page 735.
BEING improved with a brick, ranch-type dwelling known as 300 West Willow
Street.
Excepting and reserving, however, to said John C. and Ruth H. Fletcher, their
heirs and assigns, the full, free liberty and right at all times hereinafter and forever, to
have and use the driveway in common with William J. and Mary Ellen Keating (Grantees
in a previous deed), their heirs and assigns, across the northwestern comer of the tract of
land hereby conveyed and bounded and described as follows: BEGINNING at a point in
the south side of West Willow Street, said point being 116.4 feet North 73 degrees 15
minutes West of the western side of South College Street; thence by the south side of
West Willow Street, North 73 degrees 15 minutes West a distance of 10.6 feet to an iron
pipe; thence by lands now or formerly of John C. Fletcher and wife, South 16 degrees 46
minutes West, a distance of 19.5 feet to a point; thence in a northeasterly direction, 22.3
feet to a point on the south side of West Willow Street, the place of Beginning; for any
and all purposes of ingress, egress and regress connected with the use and occupation of
the other's land now or formerly of John C. Fletcher and wife, adjoining the lot herein
conveyed.
REV-1503 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Keating, William J.
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
21 -03-0309
ITEM
NUMBER
1.
See
All property jointly.owned with right of survivorship must be disclo#d on Schedule F.
DESCRIPTION ,
Attached Schedule
TOTAL (Nso enter on line 2, Recapitulation)
(if mom space is needed, insert addi~nal sheets of the same size)
VALUE AT DATE
OF DEATH
$53,454.39
Estate of Keating, William J. File Number 21-03 00309
Item
Nu,mber
2
8
10
11
SCHEDULE B
STOCKS & BONDS
Descdotiqn
Tyco International, LTD
CUSIP 20510290212410
44 shares @ $13.08
Vanguard 500 Index Fund
CUSIP 922908108
50.283 shares @ $80.45
AT&T Common Stock
CUSIP 001957505
98.9830 shares@S16.81
AT&T dividend
Payable to stockholders of record 3/30/03
WGL Holdings
CUSIP 92924F106
44.0055 shares @ $26.72
Nuveen Investments
CUSIP 67065Q400
77.58 shares @ $9.31
Avaya
CUSIP 053499109
31 shares@S2.22
Lucent
CUSIP 549463107
93 shares@S1.50
Franklin Pennsylvania Tax Free Bond
CUSIP 354723801
2028.52 shares @ $10.43
Units Municipal Investment Trust
CUSIP 626231690
20 shares @ $126.87
Northampton County Bond
CUSIP 683549DJ9
10,000 shares @ $88.81
Value at Date
Of Death
575.52
4,045.27
1,663.90
18.75
1,175,83
722.27
68.82
139.50
21,157.46
2,537.40
8,881.00
12
The Solomon Brothers Fund, Inc
CUSIP 795477DRP
1253.4781 shares @ $9.12
11,431.72
13
AT&T Wireless Common Stock
CUSIP 00209AIO6AWE
155 shares @
1,030.95
53,454.39
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
E~¥ATE OF
Keating, William J.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 -03-0309
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
NUMBER
See
VALUE AT DATE
DESCRIPTION OF DEATH
Attached Schedule
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
116,021 .89
Estate of Keating, William J. File Number 21-03 00309
Item
.N. gmber
1
2
3
SCHEDULE E
CASH, BANK DEPOSITS, & MISC. PERS PROP
Description
Legg Mason Cash Reserve Trust
Accrued interest on item # 1
Allfirst Bank
Checking Account # 00503-8081-8
4 1992 Chevrolet Cavalier
VIN 1GIJC5449N7101468
5 1990 Nissan Axxess Wagon
VI N JN 1 HM 15J6LX001067
6 Misc. Household goods
7 Penn State Salary - Special Salary
Direct deposit to Allfirst (3/31/03)
8 Aetna Annuity Payment
Direct deposit to Allfirst (4/1/03)
9 Refund from Carlisle Country Club
10 Refund from Borough of Carlisle
11 Refund from Saidis, Shuff, Flower & Lindsay
12 Refund from Comcast Cable
13 IRS refund
14 Smith Barney Money Fund
15 Accrued interest & dividends on item #14
16 Autoharp
17 Clothing
18 IRS interest payment
19 IRS refund
Value at Date
of Death
17,795.53
3.55
33,287.09
1,678.00
1,975.00
1,386.00
5,620.88
937.33
232.50
15.08
340.00
18.22
1,474.66
45,805.32
73.89
50.00
1,137.00
83.88
4,107.96
116,021 .89
REV-1510 EX* (~-97) (I) ~
COuIdONwF. N.TH ~ PENN$¥LVNqIA
INHERITANCE TAX RETURN
RESIDENT'DECEDENT.
ESTATE OF
Keating, William J.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPER..TY
FILE NUMBER ' '
21 -03-0309
This schedule must be completed and filed if the answr to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is, ,es.
DESCRIPTION OF PROPERTY % OF DECD S
ITEM ~CL~T~ ~aEo~'r~ m~F..'n~a.~TmNSm'TO=EC~Cew~'n~E ~TE~'nVNS~'E~. DATE OF DEATH INTEREST EXCLUSION TAXABLE VALUE
NUMBER VALUE OF ASSET
1. See Attached Schedule
TOTAL (Nso enter on line 7, Recapitulation) ~ 2 3 r 8 6 3.5 7
(If more space ~s needed, insert additional sheets of the same size)
Estate of Keating, William J. File Number 2003 00309
Item
Number
2
3
4
5
6
7
10
11
SCHEDULE G
Description
Legg Mason IRA
20,000 Doral Bank Certificate of Deposit
(CUSIP 258115CS1)
Maturity 6/20/03 5.05%
Accrued interest on item #1
Legg Mason IRA
10,000 Capital One FSB Certificate of Deposit
(CUSIP 14040VCA0)
Maturity 8/29/03 4.20%
Accrued interest on item #3
Legg Mason iRA
20,000 Providian Natl Bank Certificate of Deposit
(CUSIP 74407MC94)
Maturity 6/21/04 5.2%
Accrued interest on item #5
Legg Mason IRA
10,000 Household Bank Certificate of Deposit
(CUSIP 441802BW4)
Maturity 9/20/04 4.3%
Accrued interest on item #7
Legg Mason IRA
10,000 MBNA America Bank Certificate of Deposit
(CUSIP 55264DR73)
Maturity 9/6/05 3.15%
Accrued interest on item #9
Legg Mason IRA
10,000 Discovery Bank Certificate of Deposit
(CUSIP 25467BX60)
Maturity 12112/05 3.0%
Value at Date % of Decds
of Death Interest
21,134.40 100%
19.37 100%
10,096.30 100%
27.62 100%
2O, 644.8O 100%
276.38 100%
10,300.60 100%
9.42 100%
10,101.90 100%
19.85 100%
10,046,40 100%
Exclusion
Taxable
Value
21,134.40
19.37
10,096.30
27.62
20,644.80
276.38
10,300.60
9.42
10,101.90
19.85
10,046.40
12 Accrued interest on item #11 87.12 100% 87.12
Item
Number
Description
13 Legg Mason IRA
Cash
14 Accrued interest on item #13
15 TIAA Annuity Y035452-5
16 TIAA Annuity B169028-4
17 CREF Annuity Z035452-3
18 CREFAnnuity Q169028-1
19 $11,000 to Molly K. Stein
daughter of decedent, transferred 3/21/03
20 $11,000 to Terrance A. Keating
son of decedent, transferred 3/21/03
21 $11,000 to William B. Keating
son of decedent, transferred 3/21/03
22 $11,000 to Timothy P. Keating
son of decedent, transferred 3/21/03
23 $11,000 to Patrick J. Keating
son of decedent, transferred 3/21/03
24 $11,000 to Jaime M. Keating
son of decedent, transferred 3/21/03
Value at Date % of Decds
of .Death Interest
26,977.10 100%
12.35 100%
79,953.84 100%
113,574.97 100%
44,032.59 100%
28,548.56 100%
11,000.00 100%
Exclusion
3,000.00
Taxable
Value
26,977.10
12.35
79,953.84
113,574.97
44,032.59
28,548.56
8,000.00
11,000.00 100% 3,000.00 8,000.00
11,000.00 100%
3,000.00
3,000.00
3,000.00
11,000,00 100%
11,000.00 100%
8,000.00
8,000.00
8,000.00
11,000.00 100% 3,000.00 ,8,000.00
423,863.57
Teachers Insurance and Annuity Association
College Retirement Equities Fund
730 Third Avenue, New York, NY 10017-3206
212 490-9000 1 800 842-2733
SUBSTITUTE FORM 712
This statement has been prepared as a substitute for U.S. Treasury Department Form 712 which does not apply
to our annuity contracts/certificates since they have no life insurance features.
Type of Contract/Certificate ' I Contract/Certificate Number I Date Contract/Certificate Issued
Immediate Annuity, Y035452-5 [ March 1, 2000
Name of First Annuitant Date of Birth Date of Death
William J. Keatin§ December 26, 1924 March 27, 2003
Name of Second Annuitant Date of Birth Date of Death
Mary E... K.~eating. November 1, 1929 July 12, 2001
Name of Decedent Date of Birth ' Date of Death
Remaining Investment in Contract
$o.oo
79,953.84
VALUE OF CONTRACT AT DECEDENT'S DEATH
, value of accumulation (Deferred Annuity).
, present value of life annuity to surviving annuitant or beneficiary(ies).
~-] The payment(s) made on was the f'mal installment due the decedent. The annuity(les)
was terminated without any further value.
The information below will only be provided to the Executor of the Estate upon receipt of
the Letter of Appointment.
BENEFICIARY(IES) ENTITLED TO PAYMENT AT DEATH OF LAST SURVIVING ANNUITANT
-NAME Nk~4E
1. Mary Keating Stein, daughter
2. Terrance A. Keatin§, son
3. William B. Keating, son
4. Timothy P. Keating, son
,/
5. Patrick J. Keating, son
6. Jaime M. Keating, son
THE UNDERSIGNED OFFICER OF TIAA-CREF HEREBY CERTIFIES THAT THIS STATEMENT
SETS FORTH CORRECT AND TRUE INFORMATION.
rSignature [Title
'~~ ~'~ I Manager. Individual Services
IDate
April 29, 2003
Teachers Insurance and Annuity Association
College Retirement Equities Fund
730 Third Avenue, New York, NY 10017-3206
212 490-9000 1 800 842-2733
SUBSTITUTE FORM 712
This statement has been prepared as a substitute for U.S. Treasury Department Form 712 which does not apply
to our annuity contracts/certificates since they have no life insurance features.
Type of Contract/Certificate ] Contract/Certificate Number I Date Contract/Certificate Issued
Immediate Annuity, Z035452-3 [ March 1, 2000
Name of First Annuitant Date of Birth Date of Death
William J. Keatin§ December 26, 1924 March 27, 2003
Name of Second Annuitant Date of Birth Date of Death
Mary E. Keating November 1, 1929 July 12, 2001
Name of Decedent 'Date of Birth Date of Death
Remaining Investment in C~,./ract
$o.oo
44,032.59
~-] The payment(s) made on was the f'mal installment due the decedent.
was terminated without any further value.
VALUE OF CONTRACT AT DECEDENT'S DEATH
, value of accumulation (Deferred Annuity).
, present value of life annuity to surviving annuitant or beneficiary(ies).
The annuity(ies)
The information below will only be provided to the Executor of the Estate upon receipt of
the Letter of Appointment.
BENEFICIARY(IES) ENTITLED TO PAYMENT AT DEATH OF LAST SURVIVING ANNUITANT
NAME
1. Mary Keating Stein, daughter
2. Terrance A. Keating, son
3. William B. Keating, son
4. Timothy P. Keating, son
5. Patrick J. Keating, son
6. Jaime M. Keating, son
THE UNDERSIGNED OFFICER OF TIAA-CREF HEREBY CERTIFIES THAT THIS STATEMENT
SETS FORTH CORRECT AND TRUE INFORMATION.
Signature
rTitle .
Manager, Individual Services
IDate
April 29, 2003
Teachers Insurance and Annuity Association
College Retirement Equities Fund
730 Third Avenue, New York, NY 10017-3206
212 490-9000 1 800 842-2733
SUBSTITUTE FORM 712
This statement has been prepared as a substitute for U.S. Treasury Department Form 712 which does not apply
to our annuity contracts/certificates since they have no life insurance features.
Type of Contract/Certificate I Contract/Certificate Number ] Date Contract/Certificate Issued
Deferred Annuity ~ B169028-4 ] February 1, 1981
Name of First Annuitant Date of Birth Date of Death
Name of Second Annuitant Date of Birth Date of Death
Name of DeCedent -
......... Date of Birth ........ Date .ot~.Death
William J. Keating December 26, 1924 March 27, 2003
Rem~_!ning Investment in Contract
$o.oo
[-'-! $
113,574.97
VALUE OF CONTRACT AT DECEDENT'S DEATH
, value of accumulation (Deferred Annuity).
, present value of life annuity to surviving annuitant or beneficiary(les).
The payment(s) made on was the final installment due the decedent. The annuity(ies)
was terminated without any further value.
The information below will only be provided to the Executor of the Estate upon receipt of
the Letter of Appointment.
BENEFICIARY(IES) ENTITLED TO PAYMENT AT DEATH OF LAST SURVIVING ANNUITANT
..... NAME ~
5.
1. Mary Keating Stein, daughter
2. Terrance A. Keating, son
3. William B. Keating, son
4. Timothy P. Keating, son
e
Patrick J. Keating, son
Jaime M. Keatin§, son
THE UNDERSIGNED OFFICER OF TIAA-CREF HEREBY CERTIFIES THAT THIS STATEMENT
SETS FORTH CORRECT AND TRUE INFORMATION.
ISignature Title I Date
,~~ ,.~'~ Manager, Individual Services I April 29, 2003
Teachers Insurance and Annuity Association
College Retirement Equities Fund
730 Third Avenue, New York, NY 10017-3206
212 490-9000 1 800 842-2733
SUBSTITUTE FORM 712
This statement has been prepared as a substitute for U.S. Treasury Department Form 712 which does not apply
to our annuity contracts/certificates since they have no life insurance features,
Type of Contract/Certificate [ Contract/Certificate Number [ Date Contract/Certificate Issued
Deferred Annuity I Q169028-1I February 1, 1981
Name of First Annuitant Date of Birth Date of Death
Name of Second Annuitant Date of Birth Date of Death
Name of-Decedent ....................... Date of Birth Date of Death
William J. Keating December 26, 1924 ...... ~lar~:h 27, ~003
i Remaining Investment in Contract
$0.00
~ $
28,548.56
VALUE OF CONTRACT AT DECEDENT'S DEATH
, value of accumulation (Deferred Annuity).
, present value of life annuity to surviving annuitant or beneficiary(ies).
~-~ The payment(s) made on was the f'mal installment due the decedent. The annuity(ies)
was terminated without any further value.
The information below will only be provided to the Executor of the Estate upon receipt of
the Letter of Appointment.
BENEFICIARY(IES) ENTITLED TO PAYMENT AT DEATH OF LAST SURVIVING ANNUITANT
1. Mary Keating Stein, daughter
2. Terrance A. Keating, son
3. William B. Keating, son
4. Timothy P. Keating, son
5. Patrick J. Keating, son
6. Jaime M. Keating, son
THE UNDERSIGNED OFFICER OF TIAA-CREF HEREBY CERTIFIES THAT THIS STATEMENT
SETS FORTH CORRECT AND TRUE INFORMATION.
ISignature ITitle
,.ff~ ,~~ [ Manager, Individual Services
rDate
April 29, 2003
REV-1511 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Keating~ William J.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 -03-0309
Debts of decedent must be reported on Schedule L
ITEM
NUMBER DESCRIPTION
A.
1.
5.
6.
7.
FUNE~L~PENSES:
Hoffman Roth Funeral
Jaime Keating - food
Home
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
AttomeyFees John C. Oszustowicz
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
city
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Retum Preparer'$ Fees
Legal Advertisement
State Zip
Gerald Brenneman- 2003 tax return
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
709.20
913.54
5,200.00
550.00
300.00
146.33
$27,819.07
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDEN'r DECEDENT
ESTATE OF
Keating, William J.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21 -03-0309
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
See Attached Schedule
TOTAL (Also enter on line 10, Recapitulation)
(If mom space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
$ 19,840.99
Item
Number
SCHEDULE I Debts of Decedent
Description
1 Aetna Life Insurance Co. - annuity overpayment
2 All Tel - Utility expense
3 Allstate - Auto insurance
4 Borough of Carlisle - Utilities
5 Capital Tax Collection Bureau -2002
6 Dauphin Oil Co. - heating oil
7 Donald K. Heishman - Mow grass
8 Gerald Brenneman - 2002 Tax Preparation
9 PA Dept of Revenue - 2002 form PA-40
10 PPL- Utilities
11 Sprint - Utilities
12 US Treasury - 2002 Form 1040
13 Walsh's Lawn & Landscaping
14 W. Bernard Keating - travel
15 Deluxe Check
16 Darlene Moyer CTCB - Pers Tax
17 Rowe's Auction Service
Value at Date
of Death
937.33
268.76
38.38
77.68
4.69
551.77
205.0O
431.08
58.00
239.51
345.69
14,006.00
514.10
2,000.00
12.00
11.00
152.o0
$1g,852.99
REV-1513 EX* (9-00)
SCHEDULE l
COMMO.W~, OF P~.SYLV~.~ BENEFICIARIES
~NHE.~T~CE T~X ~
RES~E~ DEC~T
ESTATE OF FILE NUMBER
~ ~ -~ea~n~, William J. 21-03-( 309
NUMBER
NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY
TAXABLE DISTRIBUTIONS [include ~-;g;,[ spOUsal d;~,;b~,~c~s, and lransfers under
Sec. 9116 (a) (1.2)]
See Attached Schedule
RELATIONSHIP TO DECEDENT
Do Not Uet
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 Wi.iICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Contact Helpline
P.O. Box 90035 1,000.00
Harrisburg, PA 17109
See Attached 501 (c) (3)
TOTAL, OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ I, 0 0 0.0 0
(if more space is needed, Ir~rt additional sheets of lhe same size)
AMOUNT OR SHARE
OF ESTATE
Estate of Keating, William J.
Schedule J
Beneficiaries
Number Name and Address
2
3
6
Molly Stein
514 E. Oxford St.
Duluth, MN 55803
Terrance A. Keating
6012 Candlestick Dr.
Harrisburg, PA 17111
Barney Keating
4321 Los Feliz Blvd, Apt. 102
Los Angeles, CA 90027
Timothy P. Keating
231 Harris #3
Harrisburg, PA 17102
Patrick J. Keating
422 Hillside Dr.
New Cumberland, PA 17070
Jaime M. Keating
529 Bosler Ave.
Carlisle, PA 17013
File Number 21-03 00309
Relationship Share of
to Decedent Estate
Daughter 1/6
Son 1/6
Son 1/6
Son 1/6
Son 1/6
Son 1/6
Address any reply to:
401 N. Broad St., Philadelphia, Pa. 19108
Internal Revenue Service
Date: , . In
l~Z~l 107~]DF:
900 South JLr~n J~ve.
Harl~slml-g ~ l~'. 17109
Purposo: ,
Gentlemen:.
Address Inquiries to tho District
· Director of* Internal Revenue:
File Returns With:
Accounting Period Ending:
Pbt~adelphia
Mid-Atlantic Service Center
Deoember 31
Based on information supplied, and assuming your operations will be as 'stated in'
your exemption application, -we have determi~ied that yOu are .exempt from Federal ·income
tax under Section'501(C)(3) of the Internal Revenue Code. Any change in your purposes,.
character, or method of 'operation .must be reported to us so we may 'consider the effect of
the change on your ·exempt status. You must also report any' change in your name
and address.
Pending issuaac, e of regulations under Section 509 of the Code, -we are unable to
make a determinatiop. as to whether you are a private foundation'as defined in that sec-
tion. Upon issuance of'the·regulations we will evaluate your application;' make a deter-
ruination as to your status under Section 50~ of t.he Code, .and notify you of our decision.
For years beginning prior to january 1, 1970, you are/_~equired to file the
annual information'return, Form 990-A. For each subsequent year, please refer to the in-
structions accompanying the information return for that particular yea~' to determine
whether you are required to file~ If filing is required, you must file the information return
by the 15th day of the fifth'month ~ter the end of your antiua! accounting period.
¥o'u are not required to file FederalHnCome tax returns unless you are subjec~ ~o
the tax on unrelated business income Under Section 511 of the Code. If you are subject to
this tax, you. must fi'lo an income tax retufii:o"n Form 990-T. In this letter we are not de-
termining whether any of your present or proposed activities is unrelated trade or business
a~ defined in ~cction 513 of thc Code,
(O~Jer) ~O~M M^a--56~ (,~
LAST WILL AND TESTAMENT OF WILLIAM J. KEATING
I, WILLIAM J. KEATING, of carlisle, PA, declare this to be my
last will ~nd testament. I hereby revoke all wills and codicils
previously made by me.
ITEM I I bequeath $1,000 to PA HELPLINE, Harrisburg, PA.
ITEM II I bequeath the rest, residue and remainder of my estate
to my six children equally , share and share alike. In the
event that one or more of my children predecease me and are
survived by minor children of their own, then the parent's share
shall be distributed in equal shares into Pennsylvania Uniform
Gifts to Minors Act accounts for the benefit of surviving minor
children until the age of 21. 'If one or more of my children
predecease me and are survived by children who are-not minors,
then the parent's share shall be distributed among their issue
per stirpes. If one or more of my children or issue predeceases
me and'leave no children of their own, their bequest shall lapse
and be distributed to my children that survive me.
ITEM III I appoint John C. Oszustowicz of Carlisle, PA to be
executor of this, my last will and testament. If he is unable
or unwilling to serve as executor, I appoint Gerald L.
Brenneman, CPA, of Carlisle, PA to be my executor.
ITEM IV I appoint John C. Oszustowicz to be the custodian of
any UGMA accounts created hereunder.
ITEM V I direct that neither my executor nor my trustee needs
to file a bond in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
~day of March, 2003.
WILLIAM J~ Kk~TIN~
Signed, sealed, published and declared by the above-named
testator, WILLIAM J. KEATING, as and for his last will and
testament, in the presence of us, who at his request, in his
presence and in the presence of each other, have hereunto
subscribed our names as witnesses thereto.
acknowledged that WILLIAM J. KEATING signed the foregoing
instrument as his last will and testament, and that the
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 17118-0601
'O4 FEB 20 :21
,JOHN C OSZUSTONICZ
J C 0SZUST0~/ICZ LAN OF
10~ S HANO~R~T.~ -~ ~
CARLISLE Ct~mbcrRA'~l 7~ PA
CONNONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF DETERNZNATZON AND
ASSESSNENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DATE 02-16-2004
ESTATE OF KEATZNG NILLIAH J
DATE OF DEATH 05-27-2005
FILE NUNBER 21 05-0509
COUNTY CUHBERLAND
ACN 201
Amoun~ Rem~ed
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper cred/~ ~:o your account, submit: ~he upper por~:ion of ~his for. wi~:h your ~ex payment.
CUT ALONG THIS LINE ~" RETAIN LONER PORTION FOR YOUR FZLES
REV-483 EX AFP (01-03) ~ NOTZCE OF DETERNZNATZON AND ASSESSNENT
OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN
ESTATE OF KEATZNG NILLIAH J FTLE HO.Z1 05-0509 ACH 201 DATE OZ-16-ZO04
ESTATE TAX DETERHZNATZON
1. Credit For S~ca~ce Death Taxes as Verified .00
Z. Pennsylvania Inheritance Tax Assessed
(ExcZud~ng Discount and/or Interest)
$. Tnher~tance Tax Assessed by Other States .00
or Territories of the Un,ted States
(Excluding D~scount and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due .00
TAX CREDZTS:
34~763.2Z
34~763.22
PAYHENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID
~ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE
FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
TOTAL TAX CREDZT .00
BALANCE OF TAX DUEI .00
ZNTEREST AND PEN. I .00
TOTAL DUE I .00
(ZF TOTAL DUE *rS LESS THAN $1, NO PAYNENT ZS RE~UZRED
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT" (CR), YOU NAY BE
DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS. )
PURPOSE OF
NOTICE:
PAYNENT:
To fulfill the requirements of Section ZlqO (b) of the Inheritance and Estate Tax Act, Act Z$ of ZOOO.
(72 P.S. Section 91qO).
Detach the top portion of this Notice and submit aith your payment to tho Rmgister of Hills printed on tho
reverse side,
-- Hake check or money order payable to: REGISTER OF #ILLS, AGENT.
REFUND (CR):
OBJECTIONS:
ADNZN-
ISTRATIVE
CORRECTIONS:
A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-131$). Applications arm available at the Office of the Register of Nills,
any of the 25 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering:
1-800-362-20501 services for taxpayers aith special hearing and / or speaking needs: 1-800-I17-30Z0 (TT only).
Any party in interest not satisfied with the assessment of tax as shown on this notice may object aithin
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-10Z1,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dapt. Z80601, Harrisburg, PA 171Z8-0601,
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
OR
PENALTY:
INTEREST:
The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same mannmr and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based an the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the data of death.
Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six [SI) percent par annum
calculated at a daily rate of .00016q. All taxes which became delinquent on or after January 1, 1982 will bear
interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 1981 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea__r Rate Factor Yma__r Rate Factor
X98Z ZOZ .0005q8 1987 91 .O00Zq7 1999 7Z .000192
1983 16X .000~38 1988-1991 11Z .000301 ZOO0 81 .000219
198~ llZ .000301 1991 91 .O00Zq7 2001 9X .O00Zq7
1985 132 .000356 1993-1994 7Z .O0019Z ZOOZ 6Z .00016~
1986 iOZ .O00Z7q 1995-1998 92 .000247 2003 51 .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculatmd.
CERTIFICATION OF NOTICE UNDER RULE'
Name of Decedent: William J. Keating
Date of Death: March 27, 2003
Will No. 2003-00309 Adn~n. No. 21 -03-0309
To the Register:
I certify that notice of (beneficial interest) estate administratio_n required by Rule 5.6(a)_of th$.Orp~h~ns' ~o(~ules was
served on or mailed to the following beneficiaries of the above-captioned estate on Apr,_± gq,
Name
Address
Contact Helpline P.O. Box 90035 Harrisburg, Pa 17109
Molly K. Stein 514 E. Oxford St. Duluth, MN 55803
Terrance A. Keating 240 Heather Dr. Harrisburg, PA 17112
See attached sheet for additional beneficaries
Notice has now been given to all persons entitled thereto under Rule 5,6(a) except
Signat, grg/
Name John C. Oszustowicz
Address 104 S. Hanover St.
Carlislee PA
Telephone (71 7 243-7437
Capacity; .xx P~raonal R~preaentative
17013
Counsel for personal representative
Certification of Notice cont.
Estate of William J. Keating
Will No. 2003-00309
William B. Keating 4321 Los Feliz Blvd #102, LA, CA 90027
Timothy P. Keating, Esq. 231 Harris #3 Harrisburg, PA 17102
Patrick J. Keating 422 Hillside Dr New Cumberland, PA 17070
Jaime M. Keating 901 N. College St. Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIWDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002724
OSZUSTOWlCZ JOHN C ESQ
236 SOUTH HANOVER ST
CARLISLE, PA 17013
fold
ESTATE INFORMATION: SSN: 727-01-3287
FILE NUMBER: 21 03-0309
DECEDENT NAME: KEATING WILLIAM J
DATE OF PAYMENT: 06/23/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/27/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $27,500.00
TOTAL AMOUNT PAID:
$27,500.00
REMARKS: JOHN COSZUSTOWICZESQUIRE
SEAL
CHECK# "C"
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-0309
ESTATE OF WILLIAM J. KEATING, DECEASED
Late of Carlisle Borough, PA
FAMILY SETTLEMENT AGREEMENT AND RELEASE OF
JOHN C. OSZUSTOWICZ, EXECUTOR
Date of Death: March 27, 2003
Letters Granted: April 8, 2003
First Complete Advertisement of Grant of Letters: April 21, 2003
Account stated to April 29, 2004
John C. Oszustowicz, Esq.
104 South Hanover Street
Carlisle, PA 17013
(717) 243-7437
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-0309
ESTATE OF WILLIAM J. KEATING, DECEASED
Late of Carlisle Borough, PA
FAMILY SETTLEMENT AGREEMENT AND RELEASE OF
JOHN C. OSZUSTOWICZ, EXECUTOR
Date of Death: March 27, 2003
Letters Granted: April 8, 2003
First Complete Advertisement of Grant of Letters: April 21, 2003
Account stated to April 29, 2004
John C. Oszustowicz, Esq.
104 South Hanover Street
Carlisle, PA 17013
(717) 243-7437
AGREEMENT TO INDEMNIFY, RECEIPT, AND RELEASE
THIS AGREEMENT, by and among John C. Oszustowicz, Executor of the Estate of
William J. Keating Deceased and Mary Keating Stein, Terrance A. Keating, William B. Keating,
Timothy P. Keating, Patrick J. Keating and Jaime M. Keating.
WHEREAS, William J. Keating died March 27, 2003, testate, a residem of Cumberland
County, Pennsylvania; and
WHEREAS, the Last Will and Testament of William J. Keating dated March 12, 2003,
was duly probated in the Office of the Register of Wills of Cumberland County, Pennsylvania as
appears of record at Number 21-03-0309 (a copy of the Will is attached hereto and marked
Exhibit A); and
and
WHEREAS, Letters Testamemary were issued to John C. Oszustowicz on April 8, 2003;
WHEREAS, said Executor has duly administered the estate according to the laws of the
Commonwealth of Pennsylvania; and
WHEREAS, in ITEM SECOND of his Will, decedem directed Executor to give, devise
and bequeath his estate as follows:
C. All the rest, residue and remainder of his estate to his six children equally
absolutely and in fee simple.
WHEREAS, Mary Keating Stein, Terrance A. Keating, William B. Keating, Timothy P.
Keating, Patrick J. Keating and Jaime M. Keating have been furnished with a complete listing of
the estate assets, receipts and disbursements; and
WHEREAS, it is the desire of the parties to this Agreement that final distribution of this
estate be accomplished without a formal accounting to the Orphans' Court Division of the Court
of Common Pleas of Cumberland County, it being the desire of the parties to avoid the expense,
delay and publicity ora formal accounting.
NOW, THEREFORE, in consideration of the mutual promises, covenants and agreements
recited herein, the parties do agree as follows:
Mary Keating Stein, Terrance A. Keating, William B. Keating, Timothy P. Keating, Patrick J.
Keating and Jaime M. Keating do hereby release and forever discharge John C. Oszustowicz,
Executor, fi:om any and all liability which he had or may have or which may fi:om time to time
arise in connection with his service as Executor of the Estate of V~rflliam J. Keating, Deceased,
and hereby authorize and request the Orphans' Court Division to charge the same against their
shares of said estate, and in consideration for said distribution, hereby agree to refund any
mounts so distributed which may be required to fully discharge any tax liability of the estate,
debts of the decedent, or administration expenses.
Each party to this Agreement acknowledges that this Agreemem shall be indexed and
recorded in the estate proceedings and that the terms hereof shall be binding upon their
respective heirs, successors, executors, administrators and assigns.
This Agreement shall be governed by the laws of the Commonwealth of Pennsylvania.
DATED this q~h day of
l~iary Ke61~ Stein, B~ehe~iary
Terrance A. Keating, Beneficiary
W~'flliam B. Keat~ng, l~eneficiary ~ff
~x,~e M. Keating, Beneficiary
Exhibit A
LAST WILL AND TESTAMENT OF WILLIAM J. KEATING
I, WILLIAM J. KEATING, of Carlisle, PA, declare this to be my
last will and testament. I hereby revoke all wills and codicils
previously made by me.
ITEM I I bequeath $1,000 to PA HELPLINE, Harrisburg, PA.
ITEM II I bequeath the rest, residue and remainder of my estate
to my six children equally , share and share alike. In the
event that one o~ more of my children predecease me and are
survived by minor children of their own, then the parent's share
shall be distributed in equal shares into Pennsylvania Uniform
Gifts to Minors Act accounts for the benefit of surviving minor
children until the age of 21. If one or more of my children
predecease me and are survived by children who are not minors,
thenthe parent's share shall be distributed among their issue
per stirpes. If one or more of my Children or issue predeceases
me and leave no children of their own, their bequest shall lapse
and be~distributed to my children that survive me.
ITEM III I appoint John C. Oszustowicz of Carlisle, PA to be
executor of this, my last will and testament. If he is unable
or unwilling to serve as executor, I appoint Gerald L.
Brenneman, CPA, of Carlisle, PA to be my executor.
ITEM IV I appOint John C. Oszustowicz to be the custodian of
any UGMA accounts created hereunder.
ITEM V I direct that neither my executor nor my trustee needs
to file a bond in any jurisdiction.
IN wITNEss WHEREOF, I have hereunto set my hand and seal this
~day of March, 2003.
Signed, sealed, published and declared by the above-named
testator, WILLIAM J. KEATING, as and for his last will and
testament, in the presence of us, who at his request, in his
presence and in the presence of each other, havehereunto
subscribed our names as witnesses thereto.
ac~owtedged that WILLI~ J. K~TING si~ed the foregoing
inst~ent as his last will and test~ent, ~d that the
of uS acknowledge that we
expressed therein. At the
was over the age of 18.
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DXVZSTON
DEPT. Z80601
HARRTSBURG, PA 17128-0601
COHHONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DTSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'04 FEB 13 P3:29
JOHN C OSZUSTOWICZ
d C OSZUSTOWICZ LAW OF
lOq S HANOVER ST
CARLISLE PA
REV-lSd7 EX AFP (B1-03)
DATE OZ-16-ZOOq
ESTATE OF KEATING
DATE OF DEATH 05-27-2005
FILE NUNBER 21 05-0509
COUNTY CUHBERLAND
ACH 101
I Amoun~ Remi~ed
NILLIAH J
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS L/NE ~ RETA/N LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03} NOT/CE OF INHER/TANCE TAX APPRAZSEHENT, ALLONANCE OR DTSALLONANCE OF DEDUCTTONS AND ASSESSNENT OF TAX
ESTATE OF KEATING NILLIAH J F/LE NO. 21 03-0509 ACH 101 DATE 02-16-200~
TAX RETURN NAS: (X} ACCEPTED AS FTLED ( ) CHANGED
RESERVATION CONCERNTNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. ReaZ Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Per~nership Zn~eres~ (Schedule C} ($)
q. Mortgages/No,es Receivable (Schedule D} (~)
5. Cash/Bank Deposi~s/Nisc. Personal Proper~y (Schedule E) (5)
6. Jointly O~ned Proper~y (Schedule F} (6)
7. Transfers (Schedule G) (7}
8, To,al Asse~s
APPROVED DEDUCTIONS AND EXENPTZONS:
9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9)
10. Dab,s/Mortgage Liabilities/Liens (Schedule ~) (10)
11. To,al Deductions
12. Na~ Value of Tax Re~urn
260~000.00
53~R5~.39
.00
.00
116z021.89
.00
NOTE: To insure proper
cradi~ ~o your account,
submi~ ~ha upper portion
of ~his fore wi~h your
~ex payment.
~23/863.57
(B) 853,339.85
27,819.07
19~8q0.99
(11) ~7.~6n.06
(12) 805,679.79
13.
1~.
NOTE:
reflect flgures that include the total of ALL returns assessed to date.
1,000.00
ZF PAID AFTER DATE TNDZCATED, SEE REVERSE
FOR CALCULATION OF ADDTTZONAL /NTEREST.
ASSESSHENT OF TAX:
1.6. Amoun~ of Line 1~ a~ Spousal ra*e
16. Amount: of Line lq ~exable e~ Lineal/Class A ra~e
17. Amoun'l: of Line lq a~c Sibling re'ce
18. Amoun~ of Line lq ~:axable a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIP1 DT$COUNT (+)
DATE NUNBER TNTEREST/PEN pATD (-)
1,~7.37
.00
(la) .00 x O0 : .00
(16) 80q,679.79 x OqS= 36,210.59
(17) .00 x 12 = .00
(Ts) .00 x 15 = .00
(Tg)= 36,210.59
AMOUNT PAID
27,500.00
7,26:5.26
TOTAL TAX CREDIT I 36,210.63
BALANCE OF TAX DUEI .OqCR
INTEREST AND PEN.I .00
TOTAL DUE I .0qCR
( TF TOTAL DUE TS LESS THAN $1, NO PAYMENT ZS RE~UZRED.
ZF TOTAL DUE 13 REFLECTED AS A 'CREDTT' (CR), YOU MAY BE DUE~
A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS.)
CDOO27Zq
CD003355
06-23-2003
12-22-2003
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Ne~ Value of Es~:a~:e SubSec~c 'ko Tax (lq) 80q,679.79
If an assess, ent was issued prev/ously, lines 1~, 15 and/or 16, 17, 18 and 19
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CA):
OBJECTIONS:
ADNIN-
/STRAT/VE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on ar before December 1Z, 19aZ -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (calletaral) beneficiaries of the decedent after the expiration of any estate for
life or for years) the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class D (collateral) rate on any such future interest.
To fulfill the requirements of Section 21qO of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (7Z P.S.
Section 91qO).
Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which was nat requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at the Office
of the Register of Hills, any of the 25 Revenue District Offices, er by calling the special gq-hour
answering service for forms ordering: 1-800-$SZ-ZOSO; services for taxpayers with special hearing and / or
speaking needs: 1-800-~47-$0Z0 iTT only).
Any party in interest net satisfied with the appraisement, alloaanca) or disallowance of deductions) or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue) Board of Appeals, Dept. gBlOgl) Harrisburg) PA 171ZB-IOZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue)
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. gBOSO1) Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the dacedent's death) a five percent (SI) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1) 198Z bear interest at the rate of
six (SZ) percent par annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after
January 1) 198Z will bear interest at a rate which will vary free calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOS are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20Z .0005q8 1987 9Z .0002q7 1999 7Z .00019Z
1983 16Z .OOOq38 1988-1991 llX .000301 ZOO0 8Z .OOOZ19
198q IIZ .O00SO1 1992 9X ,OOOZ~7 2001 9X .OOOZ~7
1985 13Z .O00SS6 1993-199q 7Z .OOO19Z ZOOZ 6Z .00016~
1986 lOX .O00Z7~ 1995-1998 9Z .O00Zq7 ZOOS 5Z .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUIqBER OF DAYS DELINQUENT
X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sho~n on the
Notice, additional interest must ba calculated.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: ~%1/%(~¥'~ J,
Date of Death: ~J~O~'C~'~ Z-7, ~(2~
Will NO. ZOO3- O0'-~Oq
Admin. No. 'Z~ oO~- O~O9
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes ~ No__
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes__ No 2'
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes ~ No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Ioq S Honovc sr., ph'sle..
Address '
Tel. No.
Capacity:
__Personal Representative
Counsel for personal
representative
(MAH:rmf/AM3)
():3- .Ja]
March 28, 2005
To: Cumberland County Register of Wills
From: John C. Oszustowicz
Executor, Estate of William J. Keating
As of the date and time indicated herein, I express my intention to re-open the Estate of
William J. Keating, if it is necessary for me to do that, in order to pursue a claim against
TIAA--cREF.
~ZV~
J~ szustowicz
Executor
~
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF INOIVIOUAl TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
OSZUSTOWICZ JOHN C ESQ
236 SOUTH HANOVER ST
CARLISLE, PA 17013
n_nn_ fold
ESTATE INFORMATION: SSN: 727-01-3287
FILE NUMBER: 2103-0309
DECEDENT NAME: KEA TING WILLIAM J
DA TE OF PAYMENT: 11/02/2005
POSTMARK DATE: 11/02/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 03/27/2003
NO. CD 005958
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $96.16
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS:
JOHN OSZUSTOWICZ, ESQ
CHECK# 507
SEAL
INITIALS: RSK
RECEIVED BY:
REGISTER OF WILLS
$96.16
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
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REV'1~ EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I-
Z
W
C
W
o
w
c
DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL)
Keating, William J.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
03/27/2003 12/26/1924
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
W
I-
~~!:1
~~g
:J:l:l:....
0....11I
....
-<
o 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (Attach copyolWilQ
o 9. Litigation Proceeds Received
~ 2. Supplemental Return
o 4a. Future Interest Compromise (dale 01 death afler 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy 01 Trust)
o 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95)
I-
Z
W
Q
Z
o
....
l1J
W
l:l:
l:l:
o
o
NAME
John C. Oszustowicz
FIRM NAME (If Awlcable)
Law Office of John C. Oszustowicz
TELEPHONE NUMBER
(717) 243-7437
(1)
(2) 1,719.45
.
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
COMPLETE MAILING ADDRESS
104 S. Hanover St.
Carlisle, PA 17013
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
FILE NUMBER
21 03
0309
z
o
5
:;)
!::
a.
<(
o
W
0::
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. JoinUy Owned Property (Schedule F)
o Separate BiUing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
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)
COUNTY CODE YEAR
NUMBER
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
x .0_ (15)
1.719.45 x.O ~ (16)
x .12 (17)
x .15 (18)
SOCIAL SECURITY NUMBER
727-01-3287
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (dale of death prior 10 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sdl 0)
I
r', ..,
I ....._.~
"
-,,-.- ~
"
1,719.45
(11)
(12)
(13)
(14)
1,719.45
77.38
(19)
77.38
Decedent's Complete Address:
STREET ADDRESS
elTYC 1'1
arise
STATE
PA
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B.PriorPayments
C. Discount
(1)
77.38
Total Credits (A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
7.17
11.61
Total Interest/Penalty ( 0 + E ) (3)
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 (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
18.78
A. Enter the interest on the tax due.
77.38
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
96.16
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; ............................................ 0 ~
c. retain a reversionary interest; or.......................................................................................................................... 0 W
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [i]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 IKl
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 [KJ
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 petjury, I declare thaI I have examined this return, including acaxnpanying schedules and statements, and to the best of my knowledge and belief, it is !rue, correct and complete.
of preparer other than tha peISOIl8l representative is based on allnformation of which prepaI8r has any knowledge.
SIG AT OF PERS RESPONSIBLE FOR FILING RETURN
"" Rec.
ADDR S
104 . Hanover St., Carlisle, PA 17013
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
DATE
/1 /2.- JOF
, ,
DATE
ADDRESS
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% [72 P,S. ~9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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.
. REV-1503 EX+ (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Keating, William J.
FILE NUMBER
21-03-0309
ITEM
NUMBER
1.
All property jOlntly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
10 Sh Agere Systems, Inc. Common stock, CUSIP 00845V30B
2
47.273 Sh Nuveen Tax-free unit Trust
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
15.20
1,704.25
1,719.45
. REV.1513 EX+ (~)
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Keating, William J.
FILE NUMBER
21-03-0309
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 outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1 Molly Stein, 514 W. Oxford St., Duluth, MN 55803 Daughter V(;
2 Terrance A. Keating, 6012 Candlestick Dr., Harrisburg, PA 17111 Son Y<,..
3 Bamey Keating, 4321 Los Feliz Blvd, Apt. 102, Los Angeles, CA 90027 Son y"
4 Timothy P. Keating, 231 Harris #3, Harrisburg, PA 17102 Son Y<..
5 Patrick J. Keating, 422 Hillside Dr., New Cumberland, PA 17070 Son }/v
6 Jaime M. Keating, 529 Bosler Ave., Carlisle, PA 17013 Son X,
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00
(If more space is needed, insert additional sheets of the same size)
12-26-2005
KEATING
03-27-2003
21 03-0309
CUMBERLAND
101
APPEAL DATE: 02-24-2006
( See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
9Yr_~~9~~_r~~~_~~~~______~___~~!~!~_~Q~~~_~Q~!!Q~_~Q~_YQ~~_~~gQ~~~__~____________________
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
WILLIAM J FILE NO. 21 03-0309 ACN 101
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIYISION
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
{", ~~:.
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
JOHN C OSZUSTOWICZ
J C OSZUSTOWICZ LAW OF
104 S HANOVER ST
CARLISLE
PA 17013
ESTATE OF
KEATING
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) (3)
4. Mortgages/Notes Receivable (Schedule D) (4)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
NO. 01
.00
1.719.45
.00
.00
.00
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
.00
.00
Ul)
(2)
(3)
(4)
REY-1547 EX AFP (06-05)
WILLIAM
J
DATE 12-26-2005
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
1,719.45
00
1,719.45
.00
806,399.24
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 = .00
806,399.24 X 045 = 36,287.97
.00 X 12 = .00
.00 X 15 = .00
(9)= 36,287.97
. ". ..~... n~~~~. l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-23-2003 ~ CD002724 1,447.37 27,500.00
12-22-2003 " CD003355 .00 7,263.26
11-02-2005 ~ CD005958 6.40- 96.16
TOTAL TAX CREDIT 36,300.39
BALANCE OF TAX DUE 12.42CR
INTEREST AND PEN. .00
TOTAL DUE 12.42CR
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I{)A
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
-
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX AFP (03-05)
.,
r
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-23-2006
KEATING
03-27-2003
21 03-0309
CUMBERLAND
101
WILLIAM
J
JOHN C OSZUSTOWICZ
J C OSZUSTOWICZ LAW OF
104 S HANOVER ST
CARLISLE PA 17013
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
CUT ALONG THIS LINE
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
REV-1607 EX AFP (03-05)
---------------------------------------------------------------------------
-+
RETAIN LOWER PORTION FOR YOUR RECORDS
+-
ESTATE OF KEATING WILLIAM J FILE NO. 21 03-0309 ACN 101 DATE 01-23-2006
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
*** INHERITANCE TAX STATEMENT OF ACCOUNT ...
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-26-2005
PAYMENTS (TAX CREDITS):
PRINCIPAL TAX DUE: 36,287.97
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-23-2003 CD002724 1,447.37 27,500.00
12-22-2003 CD003355 .00 7,263.26
1l-02-2005 CD005958 6.40- 96.16
01-09-2006 REFUND .00 12.42-
TOTAL TAX CREDIT 36,287.97
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
RK
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
REV-1162 EX111-961
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 016738
OSZUSTOWICZ JOHN C
104 SOUTH HANOVER STREET
CARLISLE, PA 17013
~a~~
ESTATE INFORMATION: ssN: 727-oi-3287
FILE NUMBER: 2103-0309
DECEDENT NAME: KEATING WILLIAM J
DATE OF PAYMENT: 1 1 /06/201 2
POSTMARK DATE: 1 1 /06/201 2
couNTY: CUMBERLAND
DATE OF DEATH: 03/27/2003
REMARKS: RECEIPT TO ATTY
CHECK#11458
SEAL
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ 5301.91
TOTAL AMOUNT PAID:
5301 .91
INITIALS: WZ
RECEIVED BY: GLENDA EARNER STRn~Rnl IrN
REGISTER OF WILLS
REGISTER OF WILLS
J 1505610105
REV-1500 rxi°z"""'
PA Department of Revenue pennsytvania
OFFICIAL USE ONLY
Bureau of Individual Taxes ~`~~~~"`'~~"~`°`""
INHERITANCE TAX RETURN County Code Year File Number
POBOx28o6of
Harrisburg PA 17128-0601 RESIDENT DECEDENT ~ I ~~~
l.: ~~n
`~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
727-01-3287 03/27/2003 12/26/1924
Decedent's Last Name Suffix Decedent's First Name MI
Keating William J
(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
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
O 1. Original Return ~ 2. Supplemental Return
O 3. Remainder Return (Date of Death
Prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Com romise date of
P (
O 5. Federal Estate Tax Return Required
death after 12-12-82)
O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
John C Oszustowicz (717) 243-7437
First Line of Address
104 S Hanover St.
Second Line of Address
City or Post Office
Carlisle
Correspondent's a-mail address: jOhnO(O~COmCaSt.net
State ZIP Code
PA 17013
REGISTER OF WILLS USE ONLY
F~ J
r-
c ~, ~~,
~ ~J C?
m 1- .~
~o °L.
"~ ~
~ Lr: - .
I` ~ xy
D!~}9LED -'
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~'"y .r
a rv
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-~ -n
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-r-,
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, Corr ct d lete. De ration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE O RSO E O FOR FILING RETURN DATE
ADDRESS // ~ ~'~
104 S HaylgVer t., Carlisle, PA 17013
SIGNATURE F PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105 J
i~
~~
_J 1505610205
REV-1500 EX (FI)
Decedent's Social Security Number
Decedents Name: Williarn J. Keating 727-01-3287
RECAPITULATION
1. Real Estate (Schedule A) ............... 1.
2. Stocks and Bonds (Schedule B) . . ....................... ....... ... 2. 6,709.00
3. Closely Held Corporation, Partnership or Sale-Proprietorship (Schedule C) .. ... 3.
4. Mortgages and Notes Receivable (Schedule D) ........................ ... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5.
6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested..... ... 7.
6. Total Gross Assets (total Lines 1 through 7) ........ 8. 6,709.00
9. Funeral Expenses and Administrative Costs (Schedule H)... ... 9.
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ ... 10.
11. Total Deductions (total Lines 9 and 10). 11.
12. Net Value of Estate (Line 8 minus Line 11) .......................... ... 12.
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. 6,709.00
TAX CALCULATION -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_ 15.
16 Amount of Line 14 taxable
at lineal rate X .0 45 6,709.00 16. 301.91
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. 301.91
20 FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
1505610205
Side 2
1505610205 J
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
William J. Keating
STREET ADDRESS
300 W. Willow St
CITY 'STATE ZIP
Carlisle I PA 17013
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill 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.
301.91
(3)
(4)
(5) 301.91
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 ..................................... ....... ^
c. retain a reversionary interest ....................................................................................................................... ....... ^
d. receive the promise for life of either payments, benefits or care? ............................................................... ....... ^
2. If death occurred after Dec. 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? ........ ...... ^
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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 benefciary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child 21 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 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 4.5 percent, except as noted in [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 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)
Total Credits (A + B) (2)
REVa5o3 EX+ (8-12)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
William J. Keating 21-03-0309
All property jointly owned with right of survivorship must be disclosed on Schedule F.
[f more space is needed, insert additional sheets of the same size
REV-1513 F%+ (01-10)
pennsylvania SCHEDULE ]
Dt"ARTMENT Dr REVENUE BENEFICIARIES
INHERITANCE TA% RETURN
RESIDENT DECEDf NT
ESTATE OF. FILE NUMBER:
William J. Keating 21-03-0309
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 outright spousal distributions and transfers under
Sec. 9116 (a) (11).)
1. Molly Keating Hans 4 S West St., Shiremanstown, PA 17011 Daughter 1 /6
2 Terrance A. Keating 156 Holly Hills Dr., Harrisburg, PA 17110 Son 1 /6
3 William B. Keating 1626 Micheltorena St., Los Angeles, CA 90026 Son 1 /6
4 Timothy P. Keating 3121 Pennwood Rd., Harrisburg, PA 17110 Son 1/6
5 Patrick J. Keating 1642 Lowell Ln, New Cumberland, PA 17070 Son 1 /6
6 Jaime M. Keating 529 Bosler Dr., Carlisle, PA 17013 Son 1/6
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SHEET, A S APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET, $
If more space is needed, use additional sheets of paper of the same size.
BUREAU OF INDIVIDUAL TAXES '' , "I I~FI~F~;~,~,~-'NCE TAX
INHERITANCE TAX DIVISION
Po Box 280601 `:S.TATEM~NT~.OF ACCOUNT
HARRISBURG PA 17128-0601 ~ ~ ~'
- . --_.
JOHN C OSZUSTOWICZ ~ ~ ~`~ ~ ' ~ ' ~-'~~'~
~_ t. ~... `.~.e J '
J C OSZUSTOWICZ LAW OF
104 S HANOVER ST
CARLISLE PA 17013
pennsyLvania ~. _ ~
DEPARTMENT OF REVENUE
REV-1607 EX AFP (12-11)
DATE 11-19-2012
ESTATE OF KEATING WILLIAM J
DATE OF DEATH 03-27-2003
FILE NUMBER 21 03-0309
COUNTY CUMBERLAND
ACN 101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE _ ~_ _ _ RETAIN LOWER PORTION FOR YOUR RECORDS _ F--
REV-1607 EX AFP C12-11~ *** INHERITANCE TAX STATEMENT OF ACCOUNT ***
ESTATE OF:KEATING WILLIAM J FILE NO.: 21 03-0309 ACN: 101 DATE: 11-19-2012
THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL
TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-19-2005
PRINCIPAL TAX DUE:
36,287.97
PAYMENTS CTAX CREDITS:
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID C-~ AMOUNT PAID
~~* SUMMARY OF ALL 005 PAYMENTS ***
11-Ob-2012 1,447.37 .00
11-06-2012 6.40- 35,148.91
TOTAL TAX PAYMENT
BALANCE OF TAX DUE
INTEREST AND PEN.
3b,589.88
301.91CR
.00
TOTAL DUE I
301.91CR
* IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM
FOR INSTRUCTIONS.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1 7 1 28-0601
RECEIVED FROM:
REV-'1162EX(11-96)
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT N0. CD 017261
OSZUSTOWICZ JOHN C
104 SOUTH HANOVER STREET
CARLISLE, PA 17013
-------- fold
ESTATE INFORMATION: ssN:
FILE NUMBER: 2103-0309
DECEDENT NAME: KEATING WILLIAM J
DATE OF PAYMENT: 03/04/2013
POSTMARK DATE: 03/04/201 3
COUNTY: CUMBERLAND
DATE OF DEATH: 03/27/2003
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ S 135.37
TOTAL AMOUNT PAID:
REMARKS:
CHECK#11592
SEAL
INITIALS: DMB
S 135.37
RECEIVED BY: GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601 ~ ~ ~ ~
HARRISBURG PA 17128-0601
R~GOE,~~~ C~~"1G~ 0~
REG3~ ~ ~~ t~f !i~_~.S
'~. i3 ~fl~ ~ ~t~ i ~.~ "3
JOHN C OSZUSTOWICZ G(-~~,~( ~~
104 S HANOVER STO~~A~1~-~~(,R j
CARLISLE GUMB~R~.~~Q (},~ ~A
NOTICE OF INHERITANCE TAX
APOFADEDUCTIONSLANDAASSESSMENTAOFOTAXCE
~~~~, Pennsylvania
DEPARTMENT OF REVENUE
REV-1547 EX AFP (09-12>
DATE 02-26-2013
KEATING WILLIAM J
ESTATE OF
DATE OF DEATH 03-27-2003
FILE NUMBER 21 03-0309
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 04-27-2013
(See reverse side under Objections
Amount Remitted
MAKE REGISTER OFB WI LNS REMIT PAYMENT T0:
1 COURTHOUSE SQUARE
CARLISLE PA 17013
~ RETAIN LOWER_PORTION FOR_YOUR RECORDS F~
RESERVATION: Estates of decedents dyin
v future interest in the estate is transferred
in possession or enjoyment to ClassfBrCcollateral)96eneficiaries of the decedent after the expiration of an
life or for years, the Commonwealth hereby expressly reserves the right to a
at the lawful Class B (collateral) rate on an y estate for
v such future interest. pp raise and assess transfer Inheritance Taxes
NOTICE OF INHERITANCE TAX it pennsyLvarna
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION REV-1547 EX AFP (09-12)
PO BOX 280601
HARRISBURG PA 17128-0601 RECORDED !t
REGIS OF
DATE 02-26-2013
~t}pp L, 1 ESTATE OF KEATING WILLIAM J
?013 1 illli; ! i` Lp ! DATE OF DEATH 03-27-2003
FILE NUMBER 21 03-0309
JOHN C OSZUSTOWICZCLERK 0. COUNTY CUMBERLAND
RPHAfS'a'' i ACN 101
104 S HANOVER S APPEAL DATE: 04-27-2013
CARLISLE C M DERi*H R-U2D 1PA (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT-ALONG-THIS-LINE - --1~ RETAIN-LOWER-PORTION-FOR-YOUR-RECORDS--4 -
EV-1547 EX AFP (12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: KEATING WILLIAM JFILE NO.:21 03-0309 ACN: 101 DATE: 02-26-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. 02
1. Real Estate (Schedule A) Cl) .00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) (2) 6,70 9.00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property (Schedule F) (6) 00
7. Transfers (Schedule G) C7) 00
8. Total Assets C8) 6.709.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00
11. Total Deductions (11) 00
12. Net Value of Tax Return C12) 6,709.00
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 813, 108.24
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) .00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (16) R13.1 nR 94 X 045 = 36,589.88
17. Amount of Line 14 at sibling rate (17) nn X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Due (19)= 36,589.88
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER fOALL EST/PEN PAID AMOUNT PAID
SUMMA05 PAYME NTS
11-06-2012 1,447.37 .00
6.40- 35,148.91
BALANCE OF UNPAID INTEREST/PENALTY AS OF 11-07-2012 TOTAL TAX PAYMENT 36,589.88
BALANCE OF TAX DUE .00
INTEREST AND PEN. 135.37
TOTAL DUE 135.37
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
pennsyLvania
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-12)
INHERITANCE TAX DIVISION RECOWtASENME T F ACCOUNT
PO BOX 280601 ~L�
HARRISBURG PA 17128-0601 REGISTER O F 11 I S
L7 DATE 03-18-2013
yLIS 1
22 Pn
ESTATE OF KEATING WILLIAM J
DATE OF DEATH 03-27-2003
CLERK OF FILE NUMBER 21 03-0309
O HAAS- COURT COUNTY CUMBERLAND
JOHN C OSZUSTOWICZ ACN 101
104 S HANOVER ST CUMBERLAND CO., IPA Amount Remitted
CARLISLE PA 17013-3420
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS -4-
REV-1607 EX-AP ( 2-12)r r r r *** NHRTACrTAX STATEMENT OV CCDUNT r*** -- ---- ---
r r r r r
ESTATE OF:KEATING WILLIAM J FILE NO. : 21 03-0309 ACN: 101 DATE: 03-18-2013
THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL
TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-19-2013
PRINCIPAL TAX DUE: 36,589.88
PAYMENTS (TAX CREDITS) :
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
*** SUMMARY OF ALL 006 PAYMENTS ***
03-04-2013 1,447.37 .00
03-04-2013 141.77- 35,284.28
TOTAL TAX PAYMENT 36,589.88
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM
FOR INSTRUCTIONS. }