HomeMy WebLinkAbout03-0509Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of SOPHIE MASANIELLO
also known as
No. ~:~/~)~.~ '"',_~
, Deceased
Social Security No. 052-03-4234
DIANE M. BLISS, Petitioner, who is18 years or older, applies for:
(COMPLETE "A" OR "B" BELOW:)
X A. Probate and Grant of Letters and avers that Petitioner is the Executrix named in the Last
Will of the Decedent, dated March 13, 2003, and codicil(s) dated (None)
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after
execution of the documents offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite; durante absendia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left a Will dated
and was survived by the following spouse (if any) and heirs:
Name
Relationship
Residence
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at the Cumberland Crossing Retirement Community, 1 Longsdorf Way, Carlisle, PA 17013.
Decedent, then 88 years of age, died on June 9, 2003 at Cumberland Crossing Retirement Community, 1
Longsdorf Way, Carlisle, Cumberland County, PA 17013.
(Location)
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property .............................. $30,000.00
(If not domiciled in PA) Personal property in Pennsylvania 0.00
(If not domiciled in PA) Personal property in County 0.00
Value of real estate in Pennsylvania .......................................... 0.00
Total .................................................................... $30,000.00
Real Estate situated as follows: None
Wherefore, Petitioner respectfully requests the probate of the Last Will presented with the Petition and the grant
of letters in the appropriate form to the undersigned:
Signature
Oi~'ne M. Bliss
Typed or printed name and residence
Diane M. Bliss
5201 Terrace Road
Mechanicsburg, PA 17055
i¥?-io
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner above-named swears and affirms that the statements in the foregoing Petition are true and
correct to the best of the knowledge and belief of Petitioner and that, as personal representative of the Decedent,
Petitioner will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed ~ ~/_.,~,~., ,.,_~ (/~/ .
before me this 2~ day of 'Diane M. Bliss '
June , 2003
~M. Otto,lst Deputy ,
REgister
DECREE OF REGISTER
Estate of SOPHIE MASANIELLO Deceased
also known as
Social Security No: 052-03-4234
AND NOW, June 23:L"fl, ,2003,
No. 21-2003-509
Date of Death: June 9, 2003
in consideration of the Petition on the reverse side hereon,
satisfactory proof having been presented before me, IT IS DECREED that X Letters Testamentary
are hereby granted to Diane M. Bliss
in the above estate and that the instrument(s), if any, dated March 13, 2003, described in the Petition
be admitted to probate and filed of record as the Last Will of Decedent.
FEES
Letters ........................ $ 60.00
Short Certificate(s).5. .... $ 15.00
Renunciation ..............$
Affidavit ( ) ................. $
Extra Pages (8) .......... $ 24o00
Codicil ......................... $
JCP Fee ...................... $ 10·00
Inventory & Tax Forms $
Other ........................... $
TOTAL .............$ 109.00
Attorney:
I.D. No:
Address:
DATE FILED:
Mark E. Halbruner, Esquire
66737
Gates, Halbruner & Hatch, P.C.
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
Telephone: 717-731-9600
June 23rd, 2003
,2003
Mailed Letters to Attorney on 6/24/03
21-2003-509
L O: E'c/ £Z t.~r/r, cO.
LAST WILL AND TESTAMENT
OF
SOPHIE MASANIELLO
I, SOPHIE MASANIELLO, now of Cumberland Crossings Retirement Community, 1
Longsdorf Way, Carlisle, Cumberland County, Pennsylvania, do publish and declare this to be my
Last Will and Testament, hereby revoking all other prior wills and codicils made by me.
FIRST: Family Backeround and Appointment of Executor.
(A) Family and Background Information. I am not married. I have two surviving
children, DIANE M. BLISS and RICHARD MASANIELLO. Throughout this Will, DIANE M.
BLISS and RICHARD MASANIELLO will be referred to as "my children".
(B) Appointment of Executor and Trustee. I appoint my daughter, DIANE M. BLISS,
to act as Executrix under this Will. If my daughter predeceases me, becomes incapacitated, resigns
or does not complete the duties of Executor, then I appoint my son, RICHARD MASANIELLO,
to act as my Successor Executor. The aforenamed persons are all hereinai~er referred to as
"Executor" or "Executors", and they shall serve without bond and without being required to account
to any court. The Executor shall also serve as Trustee of any trusts created hereunder for the benefit
of any beneficiaries who have not attained the age of twenty-five (25) years.
SECOND: Funeral and Last Illness Expenses; Taxes J
(A) Expenses of Funeral and Last Illness. I direct my Executor to pay my funeral
expenses and the expenses of my last illness from my estate.
(B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy,
transfer and other death taxes or duties, by whatever name called, including any and all interest and
penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with
respect to any and all property included in my gross estate for the purpose of such taxes, whether
such property passes under or outside of this Will, out of my residuary estate, without being prorated
or apportioned among or charged against the respective devisees, legatees, beneficiaries, transferees
or other recipients of any such property or charged against any property passing or which may have
passed to any of them. The Executor shall not be entitled to reimbursement for any portion of any
such taxes from any such person.
LAST WILL AND TESTAMENT
OF
SOPHIE MASANIELLO
PAGE 2
THIRD: Tangible Personal Property. Except for those items excluded below and those
items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including
but not limited to clothing, jewelry, furniture, household furnishings, household goods, personal
effects, motor vehicles and all other similar articles which I own, and the insurance thereon, to my
children, per stirpes, to be divided among them as they may select in as nearly equal shares as is
practical. Tangible personal property shall not include: (1) any and all property used by me in any
business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence
of indebtedness and (5) any life, health or accident insurance policies.
If there is any disagreement as to distribution, I direct my Executor to make such distribution,
and the decision of my Executor shall be final and binding. Any items not selected or any items
which my Executor considers unsuitable for my beneficiaries may be distributed or sold in the sole
discretion of my Executor, and if sold, the net proceeds therefrom shall be added to the residue of
my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be
delivered to the minor or to any person to safeguard on behalf of the minor.
Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated
and unsigned Letter of Instruction, which I shall place with this Will, containing directions as to the
ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter
of Instruction shall determine the distribution of such items.
FOURTH: [THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.]
FIFTH: Residuary. Estate.
(A) I give, devise and bequeath all the rest, residue and remainder of my estate, of every
kind and character, real, personal and mixed, tangible and intangible, and wherever situated,
including any lapsed or renounced legacies, devises or residuary bequests and any property over
which I may have a power of appointment, in equal shares to my children, DIANE M. BLISS and
RICHARD MASANIELLO, provided that the share of any child who does not survive me shall
be distributed to his/her surviving issue in equal shares, per stirpes.
(B) Prior to final distribution of my estate, the Executor, in his discretion, may make
partial distributions to one or more beneficiaries or trusts. As a consequence, the executorship and
any trusts created under this Will may exist contemporaneously. A distribution maybe made subject
to any indebtedness or liability of my estate.
LAST WILL AND TESTAMENT
OF
SOPHIE MASANIELLO
PAGE 3
SIXTH: Spendthrift Provision. No beneficiary shall have the power to anticipate,
encumber or transfer his interest in the estate or any trust estate in any manner other than by the valid
exercise of a power of appointment. No part of thc estate or any trust estate shall be liable for or
charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other
process by any creditor of a beneficiary.
SEVENTH: Powers of Executor and Trustee. In addition to such powers and duties as
may have bccn granted elsewhere in this Will or by law, but subject to any limitations stated
elsewhere in this Will, thc Executor and Trustee shall have and exercise exclusive management and
control of the estate and trusts, respectively, and shall bc vested with thc following specific powers
and discretion:
(A) In the management, care and disposition of the estate and trusts, the Executor and
Trustee, respectively, shall have the power to do all things and to execute such instruments as may
be deemed necessary or proper, including the following powers, all of which may be exercised
without order of or report to any court:
(1) To sell, exchange or otherwise dispose of any property at any time held or
acquired hereunder, at public or private sale, for cash or on terms, without advertisement,
including the fight to lease for any term notwithstanding the period of the trust, and to grant
options, including any option for a period beyond the duration of the trust; except that, in lieu
of any binding shareholder agreement or buy/sell agreement to the contrary, the Executor and
Trustee shall not be permitted to sell the stock or any other ownership interest in any business
owned by me, or held in trust, at my death, without first offering the same for sale to my
children, or without next offering the same to the corporation or business represented by such
ownership interest for redemption.
(2) To invest all monies in such stocks, bonds, securities, mortgages, notes, choses
in action, real estate or improvements thereon, and any other property as the Executor and
Trustee may deem best, without regard to any law now or hereafter enforced limiting
investments of fiduciaries, except that the Executor and Trustee may not invest in any
securities issued by a corporate Executor or Trustee, or issued by a parent or affiliate
company of such Executor or Trustee.
(3) To retain for investment any property deposited with the Executor and Trustee
hereunder; except that the Executor and Trustee may not retain for investment any securities
LAST WILL AND TESTAMENT
OF
SOPHIE MASANIELLO
PAGE 4
issued by a corporate Executor or Trustee, or issued by a parent or affiliate company of such
Executor or Trustee.
(4) To vote in person or by proxy any corporate stock or other security and to agree
to or take any other action in regard to any reorganization, merger, consolidation, liquidation,
bankruptcy or other procedure or proceedings affecting any stock, bond, note or other
security.
(5) To use attorneys, real estate brokers, accountants and other agents if such
employment is deemed necessary or desirable, and to pay reasonable compensation for their
services.
(6) To compromise, settle or adjust any claim or demand by or against the trusts or
estate and to agree to any rescission or modification of any contract or agreement affecting
the trusts or estate.
(7) To renew any indebtedness, as well as to borrow money, and to secure the same
by mortgaging, pledging or conveying any property of the estate or trusts, including the
power to borrow from the Executor or Trustee at a reasonable rate of interest.
(8) To retain and carry on any business in which the estate or trusts may acquire an
interest, to acquire additional interest in any such business, to agree to the liquidation in kind
of any corporation in which the estate or trusts may have an interest and to carry on the
business thereof, to join with other owners in adopting any form of management for any
business or property in which the estate or trusts may have an interest, to become or remain
a partner, general or limited, in regard to any such business or property and to hold the stock
or other securities as an investment, and to employ agents and confer on them authority to
manage and operate the business, property or corporation, without liability for the acts of
such agent or for any loss, liability or indebtedness of such business if the management is
selected or retained with reasonable care.
(9) To register any stock, bond or other security in the name of a nominee, without
the addition of words indicating that such security is held in a fiduciary capacity, but accurate
records shall be maintained showing that such security is an estate or trust asset, and the
Executor or Trustee shall be responsible for the acts of such nominee.
LAST WILL AND TESTAMENT
OF
SOPHIE MASANIELLO
PAGE 5
(B) Except as otherwise provided herein, whenever the Executor or Trustee is directed
to distribute any estate assets or trust principal in fee simple to a beneficiary who is then under
twenty-five (25) years of age, the Executor or Trustee shall be authorized to hold such property in
trust for the beneficiary until he becomes twenty-five (25) years of age, and in the meantime shall
use such part of the income and the principal of the estate or trusts as the Executor or Trustee,
respectively, may deem necessary to provide for the proper health, maintenance, support and
education of the beneficiary. If the beneficiary should die before becoming twenty-five (25) years
of age, the property then remaining in trust shall be distributed to the personal representative of the
beneficiary's estate.
(C) In making distributions from the estate or trusts to or for the benefit of any minor or
other person under a legal disability, the Executor or Trustee need not require the appoinlment of a
guardian but shall be authorized to pay or deliver the same to the custodian of such person, to pay
or deliver the same to such person without the intervention of a guardian, to pay or deliver the same
to a legal guardian of such person if one has already been appointed, or to use the same for the
benefit of such person.
(D) In the disbursement of the estate or trusts and any division into separate trusts or
shares, the Executor and Trustee shall be authorized to make the distribution and division in money
or in kind, or both, regardless of the basis for income tax purposes of any property distributed or
divided in kind, and the distribution and division made and the values established by the Executor
or Trustee shall be binding and conclusive on all persons taking hereunder. The Executor and
Trustee may in making such distribution or division allot undivided interests in the same property
to several trusts or shares.
(E) The Executor and Trustee shall be authorized to lend or borrow, including the right
to lend to or borrow from my estate or any trusts which I may have established during life or by will
at an adequate rate of interest and with adequate security, and upon such terms and conditions as the
Executor or Trustee shall deem fair and equitable.
(F) The Executor and Trustee shall be authorized to sell or purchase at the fair market
value, as determined by the Executor or Trustee, any property to or from my estate or any trust
created by me during life or by will, even though the same person or corporation may be acting as
executor of my estate or as trustee of any of my other trusts.
LAST WILL AND TESTAMENT
OF
SOPHIE MASANIELLO
PAGE 6
(G) The Executor and Trustee shall have discretion to determine whether items should
be charged or credited to income or principal or allocated between income and principal as the
Executor or Trustee may deem equitable and fair under all the circumstances, including the power
to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of
the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a
discount, as income or principal or apportion the same between income and principal, to apportion
the sales price of any asset between income and principal, to treat any dividend or other distribution
of any investment as income or principal, or apportion the same between income and principal, to
charge any expense against income or principal or apportion the same, and to provide or fail to
provide a reasonable reserve against depreciation or obsolescence on any assets subject to
depreciation or obsolescence, all as the Executor or Trustee may reasonably deem equitable and just
under all the circumstances.
(H) If at any time the total fair market value of the assets of any trust established or to be
established hereunder is so small that a corporate Trustee's annual fee for administering the trust
would be the minimum annual fee set forth in the Trustee's regularly published fee schedule then in
effect, the Trustee in his discretion shall be authorized to terminate such trust or to decide not to
establish such trust, and in such event the property then held in or to be distributed to such trust shall
be distributed to the persons who are then or would be entitled to the income of such trust. If the
amount of income to be received by such persons is to be determined in the discretion of the Trustee,
then the Trustee shall distribute the property among such of the persons to whom the Trustee is
authorized to distribute income, and in such proportions, as the Trustee in his discretion shall
determine.
EIGHTH: Rights and Liabilities of Executor and Trustee. No bond or other security
shall be required of the Executor or Trustee. This instrument shall always be construed in favor of
the validity of any act or omission by the Executor or Trustee, and neither the Executor nor Trustee
shall be liable for any act or omission except in the case of gross negligence, bad faith or fraud.
Specifically, in assessing the propriety of any investment, the overall performance of the entire estate
or trust shall be taken into account. The Executor and Trustee shall be entitled to receive reasonable
compensation for services actually rendered to my estate or to my trusts in an amount the Executor
and Trustee customarily charge for performing similar services during the time in which they
perform the services.
NINTH: Tax Elections. In determining the estate, inheritance and income tax liability
relating to my estate, the Executor's decision as to all available tax elections shall be conclusive on
LAST WILL AND TESTAMENT
OF
SOPHIE MASANIELLO
PAGE 7
all concerned. In accordance with Intemal Revenue Code §2632(a) (or its successor provisions) and
without regard to whether a federal estate tax return is actually filed, the Executor shall allocate so
much of the federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any
generation skipping transfer which may occur under this Will.
TENTH: Definitions and General Provisions.
(A) Survival. Any beneficiary who dies within sixty (60) days after my death shall be
considered not to have survived me.
(B) Trust Estate. "Trust estate" means all assets, however and wherever acquired,
including income, which may belong to a trust at any given time.
(C) Issue. Except for discretionary distributions which may be made unequally among
a group of persons and distributions pursuant to a valid exercise of a power of appointment, in
making a distribution to the issue of any person, the property to be distributed shall be divided into
as many shares as there are living children of the person and deceased children of the person who
left children who are then-living. Each living child shall take one share, and the share of each
deceased child shall be divided among his then-living descendants in the same manner. A
posthumous child shall be considered as living at the death of his parent.
(D) Other terms. The use of any gender includes the other gender, and the use of either
the singular or the plural includes the other.
(E) Captions. The captions set forth in this Will at the beginning of the various divisions
hereof are for convenience of reference only and shall not be deemed to define or limit the provisions
hereof or to affect in any way their construction and application.
(F) Powers of Appointment. By this Will, I exercise any powers of appointment which
I possess at the time of my death.
[THE REMAINDER OF THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]
LAST WILL AND TESTAMENT
.,,OF
SOPHIE MASANIELLO
PAGE 8
IN WITNESS WHEREOF, I, SOPHIE MASANIELLO, the Testatrix, have to this my
Last Will and Testament, typewritten on nine (9) pages, including the Acknowledgment and
Affidavit, set my hand and seal this ]~'~3 day of .~V~{~ [0_~ ,2003.
Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and
Testament, in the presence of us, who have hereunto subscribed our names at her request, as
witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us
further declares that he believes the Testatrix to be of sound mind and memory. The preceding
instrument consists of this and eight (8) other consecutively numbered typewritten pages including
the Acknowledgment and Affidavit.
"~~----;~'~
(print name)
(print name)
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND ·
SS:
The Testatrix and the witnesses whose names are signed and subscribed to the attached or
foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge,
depose and say to the undersigned authority, that the Testatrix signed and executed the instrument
as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed
another to sign it for her; that she executed it as her free and voluntary act for the purposes therein
expressed; that each of the witnesses were present and saw the Testatrix sign and execute the
instrument as her Last Will; that each subscribing witness in the hearing and sight of the Testatrix
signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time
eighteen years of age or older, of sound mind and under no constraint or undue influence.
Testatrix
Witness
Swom to or affirmed, subscribed to, and acknowledged, before me by the above-named
Testatrix and witnesses, this 13' day of [{~[0.-~ ,2003.
Notary Public
LAST WILL AND TESTAM~FP
OF
SOPHIE MASANrR~.r O
LAW OFFICES OF
G~HALBRUNER &-HATCH,, P.C.
1013 MUMMA ROAD. SUITE 100. LEMOYNE. PENNSYLVANIA 17043
''3
.CERTIFICATION OF NOTICE UNDER RU?.~- 5.6(a)
Name of Decedent:
Date of Death:
File No.:
Sophie Masaniello
June 9, 2003
2003-00509 PA No. 21-03-0509
To the Register:
I certify that Notice of Estate Administration required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of the above-captioned estate on June
9, 2003
Addres__~s
Diane M. Bliss, 5201 Terrace Road, Mechanicsburg, PA 17055
Richard Masaniello, 922 Riva Ridge Drive, Great Falls, VA 22066
Notice has now been given to all persons entitled thereto under
Rule 5.6(a).
· lbruner,Esquire
Counsel for Personal Representative
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
Dated: July 9, 2003
?
LOWELL R. GATES
Also Admitted to Massachusetts Bar
MARK E. HALBRUNER
Also Admittea to New Jersey Bar
CRAIG A. HATCH
CORY J. SNOOK
ALBERT N. PETERLIN
Also Admitted to Maryland Bar
STACEY L, NACE
ParalegaVOffice Manager
TRACI L SEPKOVIC
Paralegal
VALERIE LONG
Paralegal
LAW OFFtCES OF
GATES, HALBRUNER -HATcH, P.C.
1013 MUMMA ROAD · SUITE 100 · LEMOYNE, PENNSYLVANIA 17043
(717) 731-9600 · FAX: (717) 731-9627
September 2, 2003
BRANCH OFFICES:
3 WEST MONUMENT SQUARE, SUITE 304
LEWlSTOWN, PA 17044
(717) 248-6909
2917 NORTH FRONT STREET, SUITE 302
HARRISBURG, PA 17110
(717) 731-9600
WEB SITE:
www. GatesLawFirm.com
CORRESPONDENCE ADDRESS:
Lemoyne Office
Certified Mail - Return Receipt
Cumberland County Courthouse
Office of the Register of Wills
One Courthouse Square
Carlisle, PA 17013-3387
RE:
Estate of Sophie Masaniello - File #2003-00509
Prepayment of PA Inheritance Tax
Dear Sir/Madam:
I am writing with further reference to the above-captioned estate. Enclosed herewith
please find an estate check in the amount of $1,900.00 from the Estate of Sophie Masaniello
representing prepayment of the estimated PA Inheritance Tax payable on behalf of said estate.
Please advise if anything further is required at this time. Thank you.
Sincerely,
Mark E. Halbruner
MEH:vl
Enclosure
D' t
cc: lane~. Bliss
LAW OFFICES OF
GAT-' -g, HALBRUNER ~,~- HATCH, P.C.
.~1013 MUMMA ROAD, SUITE 100
~EMOYNE, PENNSYLVANIA 17043
7001 2510 0001
Ccrtified Mail- Return Receipt
Cumberland County Cou~house
Office of the Register of Wills
One Courthouse Square
Carl. isle, PA 17013-3387
1,1-1
I
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 002969
HALBRUNER MARK E
1013 MUMMA ROAD
SUITE 100
LEMOYNE, PA 17043-1144
........ fold
ESTATE INFORMATION: SSN: 052-03-4234
FILE NUMBER: 2103-0509
DECEDENT NAME: MASANIELLO SOPHIE
DATE OF PAYMENT: 09/03/2003
POSTMARK DATE: 09/02/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 06/09/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $1,900.00
TOTAL AMOUNT PAID:
$1,900.00
REMARKS: DIANE M BLISS C/O
MARK E HALBRUNER
SEAL
CHECK# 942
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT, 2806O1
HARRISBURG, PA 17128-0601
r~ REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
m
0
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Mas&niello, Sophie M.
DATE OF DEATH (MM-DO-YEAR) I DATE OF BIRTH (MM-DO-YEAR)
06/09/2003 I 10/20/14
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
r~ 1. odginal Return
[~4. Limited Estate
r---~ 6. Decedent Died Testate (Attach copy of Will)
[~9. Litigation Proceeds Received
OFF1Q.N. USE ONLY
FILE NUMBER
21
COUNTY CODE
-- 2003 509
YE,N:{ NUMBER
SOCIAL SECURITY NUMBER
052-03-4,234,
T~IS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
[----~ 2. Supplemental Return [~] 3. Remainder Return (date of death phor to 12-13-82)
[~4a. Future Interest Compromise (date of death after 12-12-82) [] 5. Federal Estate Tax Return Required
~'--] 7. Decedent Maintained a Living Trust (Attach copy of Trust) -- 8. Total Number of Safe Deposit Boxes
E~ 10. Spousal Poverty Credit (data of death between 12.31-91 and 1-1-95) ~ 11. Election to tax under Sec. 9113(A) (Attach Sch O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
COMPLETE MAILING ADDRESS
OFFICIAL USE ONLY
66, 94'3.84'
1013 Mum~a Ro&d
Suite 100
Lemoyne, PA 1704,3
0.00
0.00~
0.00,~
0.00::':
13,670.05:~
0.00
53,273.791!
23,315.06
4,3,628.78
0.00
4,3,628.78
(8)
13,285.06
10,030.00
(11)
NAME
Mark E. H&lbruner, Esq.
FIRM NAME (If Applicable)
Gates, H&lbruner & Hatch PC
TELEPHONE NUMBER
(717) 731-9600
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprlatorship (3)
4, Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. J~ Owned Property (Schedule F) (6)
L_.J Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8, Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/Sec 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)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(12)
(13)
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
(14)
0.00 x.00 (15) 0.00
4,3,629.00 x.045 (16) 1,963.31
0.00 x.12 (17) 0.00
0.00 x.15 (18) 0.00
(tg) 1,963.31
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
2w46451.000
Decedent's Complete Address:
' STREET ADDRESS
Cumberl&nd Crossings
1 Lo~orf Way Retir~
LCarlisle
Tax Payments and Credits:
013
Tax Due (Page 1 Line 19)
C redits/Paym ents
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable D. Interest
E. Penalty
0.00
1,900.00
95.00
0.00
0.00
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
1,963.31
1,995.00
0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4) 31.69
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
(5A).
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
GENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred; Yes No
b. retain the right to designate who shall use the property transferred or its income; [] ~-~
c. retain a reversionary interest; or .........
d. receive the promise for life of either payments, benefits or care? .................
If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration~
3. * ............................. [] []
D~d 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 U
Under~~ ..... - ; QUESTIONS IS YES YOUMUST .... [] [~7']
perjury, I declare that I have examined this return incl ..... ~ .... COMPLETE SCHEDULE G AND FILE IT AS P T OF THE R
.... u "~'mpanylng ~ it i~, correct and co_Emp~t~N
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
ADDRES err&c~' o&
DAT~
Mech&nicsburg, PA 17055
Lemoyne, PA 17043
DAT~
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. § 9916 (a) (1.1) (i)]. ,
For dates of death on or after January I, 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)].
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'$ siblings is 12% (72 P.S, § 9116(a)(1.3)]
individual who has at least one parent in common with the decedent, whether by blood or adoption.
2w4646 1.o00 A sibling is defined, under Section 9102, as an
ESTATE OF
Masan£ello, So~hie M. FILE NUMBER
21-~-003-509
All real properb/owned solely or as a tenant In Common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is Jointly-owned with
dght of survivorship muet be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1,
2W4695 2.000
TOTAL (Aisc enter on line 1, Recapitulation)
VALUE AT DATE
OF DEATH
$
(If more space is needed, insert additional sheets of the same size) 0.00
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN / SCHEDULE B
RESIDENT D~(~'I~I~' "' I -
21-2003-509
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
1,
VALUE AT DATE
OF DEATH
2W4696 3.000
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size) 0. O0
REV-1504 EX +
/ SCHEDULE C
COMMONWEALTH OF PENNSYLVANIA CLOSELY-HELD CORPORATION,
21-2003-509
Schedute C-1 or C-2 (Including a~J supporting
See instructions for the supporting information to be subm~ed for so~propr~etomhips, other than a sole-proprietorship,
information) must be attached for each closely-held corporation/partnership interest of the decedent, --
ITEM
NUMBER
1. DESCRIPTION VALUE AT
~ DATE OF DEATH
2W4697 2.000
TOTAL (Also enter on line 3, Recapitulation)
(If more space is needed, insert ~
same size)
0.00
REV-1507 EX + (1-971
COMMiNHOt~EERiF~T/LTH OF PENNSYLVANIA / ----_ SCHEDULE D
'[~~A~E~EETN¥ RE ....... I MORT-G-AGES & NOTES
RECEIVABLE
All property Jointly-owned with the right of survivorship must be disclosed on Schedule F. 2,1- ;2003 - 509
ITEM
NUA/
DESCRI..__._~ION VALUE AT
1. DATE OF DEATH
2W46AC 2.000
TOTAL (Also enter on line 4, Recapitulation) $
0.00
(If more space is needed, insert additional sheets of same size)
REV-1508 EX +/1-97)
.E[TD'~.ED~X .E*ru.. , ~ASH, BANK DEPOSITS, & MISC.
~sanieZlo, So~hie M. FILE NUMBER
21-2003-509
Include the proceeds of litigation and the data the pr~s ~re r~e~ by ~e estate. NI pro~ jolNly~w~d wl~ t~ rlgM of su~lvorship mu~ be diploid on Sc~dule F.
ITEM
DESCR.____IPTION
1. ~ersonal ~ro~erty (estimated)
IRA distribution received from the Estate of Lawrence j.
Masanie11°'(Dredeceased son). See attached Form 1099-R.
Check not cashed until after decedent,s death.
VALUE AT DATE
OF DEATH
500.00
13,170.05
2W46AD 2.000
13,670.05
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (1-97)
COMMONWEALTH OF PENNSYLV ..... / SCHEDULE F
INHERITANCE TAX RETURN .... ~JA J JOiNTREslDENTDECED~.~ J - LY'OWNED PROPERTY /
ESTATE OF FILE NUMBER
Hasan~e~'lo, So~h~.e 1~.
Co
If an asset was made joint within one year of the decedent's
SURVIVING JOINT TENANT(B) NAME
JOiNTLY-OWNED PROPERTY:
ITEM DATE
NUMB MADE
JOINT
DESCRIPTION OF PROPERTY
Include name of financial institution and bank account number or
21-2003-509
date of death, it must be reported on Schedule G.
ADDRESS
RELATIONSHIP TO DECEDENT
%OF DATE ~TH
DATEOF DEATH DECD'S VALUEOF
VALUEOFASSET INTEREST INTEREST
2W46AE 2.000
(If more space is needed, insert additional sheets of same size) $ 0.0 0
REV-~S~0 EX + 1~-97) I SCHEDULE G
COMMiNHO~EER~EAA~iT~cEOTFAxPERr~r~jYR~VANIA J ._.[N_TEE-VIVOS TRANSFERS &
.... ~ I MISC N, ON-PROBATE PROPERTY
ESTATE OF
[w-.aeaz3.iello~, -~o hie M FILE NUMBER
21-2003-509
~This schedule must be completed and filed if the answer to anyof questions 1
ITI~,M DATE OF DEATH
MAT Bank Account #118&954 -
account made joint with
Richard Masaniello within one
year DOD (3/31/2003)
28,273.79
through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
%Of
DECD'S
100.00
100.00
EXCLUSION
3,000.00
3,000.00
TAXABLE VALUE
28,000.00
25,273.79
TOTAL (Also enter on line 7, Recapitulation) $
53,273.79
2W46AF 2.000 (If more space is needed, insert additional sheets of same size.)
REV-1511 EX + (1-97) ~ _ .
J SCHEDULE H
COM ~M~NH ~LTcH~ ~r~vA" 'A / _F_UNERAL EXPENSES &
~EN¥~" I ADMINISTRATIVE COSTS
ESTATE OF ' . FILE NUMBER
lV~'saniello, -~o~hze M
21-2003-509
ITEM
NUMBER
A.
1.
DESCRIPTION
FUNERAL EXPENSES.
Mount St. Ma~'s Cemetery
Flushing, NY
Myers Funeral Home Inc.
AMOUNT
1,075.00
8,247.91
5.
6.
7.
8
9
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:
AttorneyFeesName.' Gates, Hal:bruaer & Hatoh, PC
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 Return Preparer's Fees
The Cumberland Law Journal
Death Certificates
The Patriot News -
State ~ Zip
Publication of Notice
0.00
3,500.00
0.00
109.00
0.00
0.00
75.00
37.00
241.15
TOTAL (Also enter on line
13,285.06
2W46^G 2.000 (If more space is needed, insert additional sheets of same size)
REV-~5~2 ~ + (~-97)
SCHEDULE I
COMMONWEALTH OF PENNSYLVANIA J DEBTS OF DECEDENT
INHERITANCE TAX RETURN
~"' MORTGAGI~ L~ILITIES, & LIENS
Masan~ello, Sophie M.
21-2003-509
Incl~
ITEM
NUMBER DESCRIPTION
1. Meridian
2 Alert Pharmacy
3 Cumberland Crossings Retirement Community - Skilled Nursing
AMOUNT
190.00
100.00
9,740.00
2W46AH 2.000
TOTAL(Also enter on line
(If more space is needed, insert additional sheets of the same size)
$ 10,030.00
REV-1513 EX+ (9-00) j
/ SCHEDULE j
COMMONWEALTH OF PENNSYLVANIA J FICIARIES
INHERITANCE TAX RETURN / BENE
RESIDENT DECEDEN~ .... J
FILE NUMBER
II.
2W46AI 1.000
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [include outright spousaJ distributions, and transfen
under Sec. 9116 (a) (1.2)]
1
Masaniello, Richard
922 Riva Ridge Drive
Great Falls, VA 22066
Bliss, Diane M.
5201 Terrace Road
Mechanicsburg, PA
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
~ FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH
NO~TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV~1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
AMOUNT OR SHARE
OF ESTATE
20,926.00
22,703.00
$ 0.00
18, AS APPROPRIATE, ON REV-1500 COVER SHEET
REV-I~4 EX+ (~-97~ / SCHEDULE K
J LIFE ESTATE, ANNUITY
COMMONWEALTH OF PENNSYLVANIA J ~[ TERM CERTAIN
INHERITANCE TAX RETURN
~ Check Box 4 on Rev-1500 Cover Sheet
a~3. eJ. lo, ,So:pztie ~. FILE NUMBER
31-2003-509
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death
prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
[] Will [] Intervlvos Deed of Trust [~ Other
NAME(S) OF
1. Value of fund from which life estate is payable
LIFE____JTATE INTEREST
DATE OF BIRTH
2. Actuarial factor per appro~9~riate ta~b~e
Interest table rate - L_J 3 1/2 ~ [] 6%
3. Value of life estate (Line I multiplied by Line 2)
;ALCULATION ----------
NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS
DATE OF DEATH PAYABLE
'--'------- ~of Years ~
~of Years ~
~ Years ~
~ Years ~
$
10% ~ Variable Rate
NAME(S) OF
ANN____.J
rY INTEREST C~
DATE OF BIRTH
-CULATION
NEAREST AGE AT
DATE OF DEATH
1. Value of fund from which annuity is payable $
2. Check appropriate block below and enter corresponding (number)
Frequency of payout - [] Weekly (52) J--'J Bi-weekly (26)J---~ Monthly
~ Quarterly (4) ~ Semi-annually (2) [] Annually (1) [~ther ( (12)
3. Amount of payout per period )
4. Aggregate annual payment, Line 2 multiplied by Line 3
5. Annuity Factor (see instructions)
6. Interest table rate ~ 3 1/2% [~ 6o/o ~ 10% ~] Variable Rate
7.
TERM OF YEARS
ANNUITY IS PAYABLE
~of Years
~of Years
Adjustment Factor (see instructions) %
Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period,
calculation is: Line 4 x Line 5 x Line 6
If using variable rate and period payout is at beginning of period, calculation is:
(Line 4 x Line 5 x Line 6) + Line 3
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on
Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on
Lines 13 15 16and17.
(If more space is needed, insert additional sheets of the same size)
2W46AJ 1.000
~-asaniello, So hie ~.
21-2003-509
Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act.
If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust.
This election applies to the
If a trust or similar . Trust
arrangement meets~ (marital, residuaJ, A, B, By-pass, Unified Credit, etc.)
a. The trust or similar arrangement is listed in Schedule O, and
b. The value of the trust or similar arrangement b entered in whole or in part as an asset on Schedule O,
then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or
similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the
personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to
the amount of the trust or similar rren ementincl ed at xableas etonSch d leO. Theden inatorise ual to the tot Ivalueofth trust or similar arran ement.
PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's
survivin souse under a Section 9113 A trust or similar arran ement.
DESCRIP~ON
PART B: Enter the descri tion and value of a~s included in Part A for which the sP~_~c~i~__~n~3
Part B Tot~
2W46E2 1.000
(If more space is needed, insert additional sheets of the same size
VALUE
VALUE
0.00
Estate of Sophie M. Masaniello
Pennsylvania Inheritance Tax Return
Form REV-1500
EXHIBIT A
Pennsylvania Inheritance and Estate Tax
Official Receipt No. CD002969
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 002969
HALBRUNER MARK E
1013 MUMMA ROAD
SUITE 1 O0
LEMOYNE, PA 17043-1144
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
......... fold
101 $1,900.00
ESTATE INFORMATION: SSN: 052-03-4234
FILE NUMBER: 2103-0509
DECEDENT NAME: MASANIELLO SOPHIE
DATE OF PAYMENT: 09/03/2003
POSTMARK DATE: 09/02/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 06/09/2003
TOTAL AMOUNT PAID:
~ 1,900.00
REMARKS: DIANE M BLISS C/O
MARK E HALBRUNER
SEAL
CHECK# 942
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
TAXPAYER
Estate of Sophie M. Masaniello
Pennsylvania Inheritance Tax Return
Form REV-1500
e
EXHIBIT B
Short Certificate Letters Testamentary Issued 06/24/2003
Attached Last Will and Testament of the Decedent Dated
03/13/2003
3. Death Certificate of the Decedent
Register of Wills of CUMBERLAND County, Pennsylvania
Certificate of Grant of Letters
WHEREAS, on the 24th
dated March 13th 2003
No. 2003-00509 PA No. 21-03-0509
ESTATE OF ...MASANIELLO SOPHIE
Late of SOUTH MIDDLETON TOWNSHIP
CUM~J_~A_N~ C~U~'I'~,
Deceased
Social Security No. 052-03-4234
day of June
2003 an instrument
was admitted to probate as the last will of MASANIELLo SOPHIE
(LA~'±', ~'±g~'±', mzD~m~)
late of SOUTH MIDDLETON TOWNSHIP , CUMBERLAND County, who died on the
9th day of June 2003 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, DONNA M. OTTO , Register of Wills in and for
the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify
that I have this day granted Letters TESTAMENTARY
to BLISS DIANE M
who has duly qualified as Executor(rix)
and has agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my OffYce the 24th day of June
2003.
ALL NAMES ABOVE APPF2kR (LAST, FIRST, MIDDLE)
L~AST WILL AND TESTAMENT
o_E
..SOPHIE MASANIELLO
I, SOPHIE MASANIELLO, now of Cumberland Crossings' Retirement Community, 1
LongsdorfWay, Carlisle, Cumberland County, PennsylVania, do publish and declare this to be my
Last Will and Testament, hereby revoking all other prior wills and codicils made by me.
FIRST: Family Background and Appointment of Executor.
(A) Family and Back~round Information, I am not married. I have two surviving
children, DIANE M. BLISS and RICHARD MASANIELLO. Throughout this Will, DIANE M.
BLISS and RICHARD MASANIELLO will be referred to as "my children".
(B) Appointment of Executor and Trustee. I appoint my daughter, DIANE M. BLISS,
to act as Executrix under this Will. If my daughter predeceases me, becomes incapacitated, resigns
or does not complete the duties of Executor, then I appoint my son~ RICHARD MASANIELLO,
to act as my Successor Executor. The aforenamed persons are all hereinafter referred to as
"Executor" or "Executors", and they shall serve without bond and without being required to account
to any court. The Executor shall also serve as Trustee of any trusts created hereunder for the benefit
of any beneficiaries who have not attained the age of twenty-five (25) years.
SECOND: Funeral and Last Illness Expenses; Taxes.
(A) Expenses of Funeral and Last lll~es,~. I direct my Executor to pay my funeral
expenses and the expenses of my last illness from my estate.
(B) .Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy,
transfer and other death taxes or duties, by whatever name called, including any and all interest and
penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with
respect to any and all property included in my gross estate for the purpose of such taxes, whether
such property passes under or outside of this Will, out of my residuary estate, without being prorated
or apportioned among or charged against the respective devisees, legatees, beneficiaries, transferees
or other recipients of any such property or charged against any property passing or which may have
passed to any of them. The Executor shall not be entitled to reimbursement for any portion of any
such taxes from any such person.
.SOPHIE NIASANIELLO
PAGE 2
THIRD: Taneible Personal Property. Except for those items excluded below and those
.items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including
but not limited to clothing, jewelry, furniture, household furnishings, household goods, personal
effects, motor vehicles and all other similar articles which I own, and the insurance thereon, to my
children, per stirpes, to be divided among them as they may select in as nearly equal shares as is
practical. Tangible personal property shall not include: (1) any and all property used by me in any
business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence
of indebtedness and (5) any life, health or accident insurance policies.
If there is any disagreement as to distribution, I direct my Executor to make such distribution,
and the decision of my Executor shall be final and binding. Any items not selected or any items
which my Executor considers unsuitable for my beneficiaries may be distributed or sold in the sole
discretion of my Executor, and if sold, the net proceeds therefi-om shall be added to the residue of
my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be
delivered to the minor or to any person to safeguard on behalf of the minor.
Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated
and unsigned Letter of Instruction, which I shall place with this Will, containing directions as to the
ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter
of Instruction shall determine the distribution of such items.
FOURTH: [THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.]
FIFTH: ..Residuary_ Estate.
(A) I give, devise and bequeath all the rest, residue and remainder of my estate, of every
kind and character, real, personal and mixed, tangible and intangible, and wherever situated,
including any lapsed or renounced legacies, devises or residuary bequests and any property over
which I may have a power of appointment, in equal shares to my children, DIANE M. BLISS and
RICHARD MASANIELLO, provided that the share of any child who does not survive me shall
be distributed to his/her surviving issue in equal shares, per stirpes.
(B) Prior to final distribution of my estate, the Executor, in his discretion, may make
Pa~2tial distributions to one or more beneficiaries or trusts. As a consequence, the executorship and
any trusts created under this Will may exist contemporaneously. A distribution maybe made subject
to any indebtedness or liability of my estate.
SOPHIE MASANIELLO
PAGE 3
SIXTH: .Spendthrift Provision. No beneficiary shall have the power to anticipate,
encumber or transfer his interest in the estate or any trust estate in any manner other than by the valid
exercise of a power of appointment. No part of the estate or any trust estate shall be liable for or
charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other
process by any creditor of a beneficiary.
SEVENTH: Powers of Executor and Trustee. In addition to such powers and duties as
may have been granted elsewhere in this Will or by law, but subject to any limitations stated
elsewhere in this Will, the Executor and Trustee shall have and exercise exclusive management and
control of the estate and trusts, respectively, and shall be vested with the following specific powers
and discretion:
(A) In the management, care and disposition of the estate and trusts, the Executor and
Trustee, respectively, shall have the power to do all things and to execute such instruments as may
be deemed necessary or proper, including the following powers, all of which may be exercised
without order of or report to any court:
(1) To sell, exchange or otherwise dispose of any property at any time held or
acquired hereunder, at public or private sale, for cash or on terms, without advertisement,
including the right to lease for any term notwithstanding the period of the trust, and to grant
options, including any option for a period beyond the duration of the trust; except that, in lieu
o fanybinding shareholder agreement or buy/sell agreement to the contrary, the Executor and
Trustee shall not be permitted to sell the stock or any other ownership interest in any business
owned by me, or held in trust, at my death, without first offering the same for sale to my
children, or without next offering the same to the corporation or business represented by such
ownership interest for redemption.
(2) To invest all monies in such stocks, bonds, securities, mortgages, notes, choses
in action, real estate or improvements thereon, and any other property as the Executor and
Trustee may deem best, without regard to any law now or hereafter enforced limiting
investments of fiduciaries, except that the Executor and Trustee may not invest in any
securities issued by a corporate Executor or Trustee, or issued by a parent or affiliate
company of such Executor or Trustee.
(3) To retain for investment any property deposited with the Executor and Trustee
hereunder; except that the Executor and Trustee may not retain for investment any securities
SOPHIE MASANIELLO
PAGE 4
issued by a corporate Executor or Trustee, or issued by a parent or affiliate company of such
Executor or Trustee.
(4) To vote in person or by proxy any corporate stock or other security and to agree
to or take any other action in regard to any reorganization, merger, consolidation, liquidation,
bankruptcy or other procedure or proceedings affecting any stock, bond, note or other
security.
(5) To use attorneys, real estate brokers, accountants and other agents if such
employment is deemed necessary or desirable, and to pay reasonable compensation for their
services.
(6) To compromise, settle or adjust any claim or demand by or against the trusts or
estate and to agree to any rescission or modification of any contract or agreement affecting
the trusts or estate.
(7) To renew any indebtedness, as well as to borrow money, and to secure the same
by mortgaging, pledging or conveying any property of the estate or trusts, including the
power to borrow from the Executor or Trustee at a reasonable rate of interest.
(8) To retain and carry on any business in which the estate or trusts may acquire an
interest, to acquire additional interest in any such business, to agree to the liquidation in kind
of any corporation in which the estate or masts may have an interest and to carry on the
business thereof, to join with other owners in adopting any form of management for any
business or property in which the estate or trusts may have an interest, to become or remain
a partner, general or limited, in regard to any such business or property and to hold the stock
or other securities as an investment, and to employ agents and confer on them authority to
manage and operate the business, property or corporation, without liability for the acts of
such agent or for any loss, liability or indebtedness of such business if the management is
selected or retained with reasonable care.
(9) To register any stock, bond or other security in the name of a nominee, without
the addition of words indicating that such security is held in a fiduciary capacity, but accurate
records shall be maintained showing that such security is an estate or trust asset, and the
Executor or Trustee shall be responsible for the acts of such nominee.
SOPI~IE MASANIELLO
PAGE 5
(B) Except as otherwise provided herein, whenever the Executor or TrUstee is directed
to distribute any estate assets or trUst principal in fee simple to a beneficiary who is then under
twenty-five (25) years of age, the Executor or Trustee shall be authorized to hold such property in
trust for the beneficiary until he becomes twenty-five (25) years of age, and in the meantime shall
use such part of the income and the principal of the estate or trusts as the Executor or Trustee,
respectively, may deem necessary to provide for the proper health, maintenance, support and
education of the beneficiary. If the beneficiary should die before becoming twenty-five (25) years
of age, the property then remaining in trust shall be distributed to the personal representative of the
beneficiary's estate.
(C) In making distributions from the estate or trusts to or for the benefit of any minor or
other person under a legal disability, the Executor or Trustee need not require the appointment of a
guardian but shall be authorized to pay or deliver the same to the custodian of such person, to pay
or deliver the same to such person without the intervention of a guardian, to pay or deliver the same
to a legal guardian of such person if one has already been appointed, or to use the same for the
benefit of such person.
(D) In the disbursement of the estate or trusts and any division into separate trusts or
shares, the Executor and Trustee shall be authorized to make the distribution and division in money
or in kind, or both, regardless of the basis for income tax purposes of any property distributed or
divided in k/nd, and the distribution and division made and the values established by the Executor
or Trustee shall be binding and conclusive on all persons taking hereunder. The Executor and
Trustee may in making such distribution or division allot undivided interests in the same property
to several trusts or shares.
0g) The Executor and Trustee shall be authorized to lend or borrow, including the right
to lend to or borrow from my estate or any trusts which I may have established during life or by will
at an adequate rate of interest and with adequate security, and upon such terms and conditions as the
Executor or Trustee shall deem fair and equitable.
(F) The Executor and Trustee shall be authorized to sell or purchase at the fair market
value, as determined by the Executor or TrUstee, any property to or from my estate or any trust
created by me during life or by will, even though the same person or corporation may be acting as
executor of my estate or as trustee of any of my other trusts.
S~OPHIE MASANIELLO
_PAGE 6
(G) The Executor and Trustee shall have discretion to determine whether items should
be charged or credited to income or principal or allocated between income and principal as the
Executor or Trustee may deem equitable and fair under all the circumstances, including the power
to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of
the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a
discount, as income or principal or apportion the same between income and principal, to apportion
the sales price of any asset between income and principal, to treat any dividend or other distribution
of any investment as income or principal, or apportion the same between income and principal, to
charge any expense against income or principal or apportion the same, and to provide or fail to
provide a reasonable reserve against depreciation or obsolescence on any assets subject io
depreciation or obsolescence, all as the Executor or Trustee may reasonably deem equitable and just
under all the circUmstances.
(H) If at any time the total fair market value of the assets of any trust established or to be
established hereunder is so small that a corporate Trustee's annual fee for administering the trust
would be the minimum annual fee set forth in the Trustee's regularly published fee schedule then in
effect, the Trustee in his discretion shall be authorized to terminate such trust or to decide not to
establish such trust, and in such event the property then held in or to be distributed to such trust shall
be distributed to the persons who are then or would be entitled to the income of such trust. If the
amount of income to be received by such persons is to be determined in the discretion of'the Trustee,
then the Trustee shall distribute the property among such of the persons to whom the Trustee is
authorized to distribute income, and in such proportions, as the Trustee in his discretion shall
determine.
EIGHTH: Riehts and Liabilities of Executor and Trustc;). No bond or other security
shall be required of the Executor or Trustee. This instrument shall always be construed in favor of
the validity of any act or omission by the Executor or Trustee, and neither the Executor nor Trustee
shall be liable for any act or omission except in the case of gross negligence, bad faith or fraud.
Specifically, in assessing the propriety of any investment, the overall performance of the entire estate
or trust shall be taken into account. The Executor and Trustee shall be entitled to receive reasonable
compensation for services actually rendered to my estate or to my trusts in an amount the Executor
and Trustee customarily charge for performing similar services during the time in which they
perform the services.
NINTH: Tax Elections. In determining the estate, inheritance and income tax liability
relating to my estate, the Executor's decision as to all available tax elections shall be conclusive on
L--~IL ~ TESTAMENT
OF
SOPHIE MASANIELLO
PAGE 7
all concemed. In accordance with Internal Revenue Code §2632(a) (or its successor provisions) and
without regard to whether a federal estate tax return is actually filed, the Executor shall allocate so
much of the federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any
generation skipping transfer which may occur under this Will.
TENTH: Definitions and General Provisions.
(A) Survival. Any beneficiary who dies within sixty (60) days after my death shall be
considered not to have survived me.
(B) Trust Estate. "Trust estate" means all assets, however and wherever acquired,
including income, which may belong to a trust at any given time.
(C) Issue. Except for discretionary distributions which may be made unequally among
a group of persons and distributions pursuant to a valid exercise of a power of appointment, in
making a distribution to the issue of any person, the property to be distributed shall be divided into
as many shares as there are living children of the person and deceased children of the person who
left children who are then-living. Each living child shall take one share, and the share of each
deceased child shall be divided among his then-living descendants in the same manner. A
posthumous child shall be considered as living at the death of his parent.
(D) Other terms. The use of any gender includes the other gender, and the use of either
the singular or the plural includes the other.
(E) Captions. The captions set forth in this Will at the beginning of the various divisions
hereof are for convenience of reference only and shall not be deemed to define or limit the provisions
hereof or to affect in any way their construction and application.
(F) Powers of Appointment. By this Will, I exercise any powers of appointment which
I possess at the time of my death.
[THE REMAINDER OF THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]
~OPHIE IVIASANIELLO
_PAGE 8
IN WITNESS WHEREOF, I, SOPHIE MASANIELLO, the Testatrix, have to this my
Last Will and Testament, typewritten on nine (9) pages, including the Acknowledgment and
Affidavit, set my hand and seal this ]~'4~h day of_ [I/~tq Ir0.i'3 _, 2003.
Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and
Testament, in the presence of us, who have hereunto subscribed our names at her request, as
wimesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us
further declares that he believes the Testatrix to be of sound mind and memory. The preceding
instrument consists of this and eight (8) other consecutively numbered typewritten pages including
the Acknowledgment and Affidavit.
"'~'~""'~ ~ '~~4 residing at CCAgC
(print name)
(print name) ' '- /
residing at ZFB / gffd £
-ACICNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA ·
COUNTY OF CUMBERLAND .
SS:
The Testatrix and the witnesses whose names are signed and subscribed to the attached or
foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge,
depose and say to the undersigned authority, that the Testatrix signed and executed the instrument
as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed
another to sign it for her; that she executed it as her free and voluntary act for the purposes therein
expressed; that each of the wimesses were present and saw the Testatrix sign and execute the
instrument as her Last Will; that each subscribing witness in the heating and sight of the Testatrix
signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time
eighteen years of age or older, of sound mind and under no constraint or undue influence.
Test atsT/~c- _
- Wimess - /
Sworn to or affirmed, subscribed to, and acknowledged, before me by the above-named
Testatrix and witnesses, this_ }~'Ph day of... }~/~0,_[-0.,.~. ,2003.
Notary Public
Estate of Sophie M. Masaniello
Pennsylvania Inheritance Tax Return
Form REV-1500
e
EXHIBIT C
Asset Documentation:
Fleet National Bank Form 1099-R
Letter from M&T Bank
00018 00087702
0601 0000 000016075UC [] CORRECTED (if checked)
PAYER'S name, street address, city, state, and ZIP code
FLEET NATIONAL BANK
P 0 BOX 5080
HARTFORD, CT 06120
~,~,.,, · 800-841-4000
If.,~
PAYER'S Federal identification No. [ RECIPIENT'S identification No.
04-2472499 [ 052-03-4234
RECIPIENT'S name, street address, city, state, and ZIP code
SOPHIE MASANIELLO
BENE OF LAWRENCE J MASANIELLO
5201 TERRACE RD
MECHANICSBURG PA 17050-6813
I,,,111,,,111 .... 1,1,11 .... I1,,I,,I .... I1,,11,11 ...... II1,,I,I
I Gross distribution
$ 13170.05
2a Taxable amount
~ 13170.05
).bTaxable amount
not determined []
3 Capital gain (included in
box 2a)
5 Employee contributions
or insurance premiums
$
7 Distribution code ~IRAJSEP~
;)a Your percentage of total
distribution
%
10 State tax withheld
$
13 Local tax withheld
OMB No. 1545-0119 Distributions From
Pensions, Annuities,
' @03 Retirement or
Profit-Sharing
Form 1099-R Plans, IRAs,
Total ~ [ Insurance
distribution LGI ~ Contracts, etc.
Federal income tax withheld
Copy C
Net unrealized appreciation For Recipient's
in employer's securities Records
Other I °.~
9b Total employee contributions
State/Payer's state no.
PA
14 Name of locality
Treasury - Internal Revenue Service
Account number (optional) 000000112341752
Form 1099-R (Keep for your records.)
Department of th.
This information is
being furnished to
the Internal
Revenue Service
12 State distribution
$
15 Local distribution
$
Manufacturers and Traders Trust Company, 1100 Wehrle Drive, RO. Box 767, Buffalo, NY 14240-0767
July 16, 2003
Law Offices of
Gates, Halbruner & Hatch, P.C.
1013 Mumma Road
Suite 100
Lemoyne, PA 17043
Estate of Sophie Masaniello
Date of Death: June 9, 2003
Social Security Number: 052-03-4234
Dear Mr. Halbruner:
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with ti-tis bank the following accounts.
Account 7tjpe ........................... Checking Account (Non Interest Bearing)
Account Arumber. ...................... 1184954
Ownership (Names oJ) ..............R/chard Masaniello, Sophie Masaniello
Opening Date ........................... 10/18/93
Balance on Date of Deattz .........$28,273.79
Accrued Interest $ 0.00
Total ...................................... $28,273.79
Sincerely,
Charlene Warrington, Ass6~iate I
(302) 934-2722
Estate of Sophie M. Masaniello
Pennsylvania Inheritance Tax Return
Form REV-1500
EXHIBIT D
Documentation of Paid Expense~
717-766-34~1
MYERS FUNERRL HOME. 955 P02 RUG 19 '05 13:26
vers Funeral Home.,/n.c,
· ' ~ '.: i;37'E~at. Main Street
. M.echanlcsbueg, Pa. 170'55
Boyd L. M?~rs Jr., Supe~isor
(717)
STATEMENT OF F ", ' . , '
c,,,t~¢s am gab. a.~ ,ho~, ~t*m.t,,at o,; .', ~ERAL ~pODS AND SERVICES SELE 'TED ' '.
. ,.. ... · - , y ..eect~ or that are re[ uirco ~?w, ' ' ex.__ · ..
expmm m t~nhng below. It you selected a fune-a that m t~ ,-e-al,~ ~-:.,. ,,-'-5-~5e ret mrcd ~y law or by tt cemetery or crcmator to '~c '~ ;' svil
do not have to )a for cmba ~ · ' -. ' ' . 'J -~, - -,,~.ommmg. suc~l as a hmcral wi v;- ;-,... ~,, ,~-. [~ Y .., ny iLeiTis,
embalmin w I ~.. lam., ~.~ ,d n~,t approve fy )u selected arran em~,ls ~u' . . ? ,yw,.,~,.L.2,...,,~ mwq to SPY m,' embalm n
~, c ~dl explain whz~ch, w. g .. ch as d~rect cram.aiwa or m,n~dn~tc burml. TI wc chat'r,e
For Services of Sophie M. Masanlollo Date Ofl)eath June 9 20113 Date oF Co~/r0c[ .lone 9 90(}~ :
Charge to .................................................................................... - ............................
.... ~&i~ ......................... Mcchan csburg. Pa. 17055 '
..................................... ~d~:~' .................................... C~ ............................... bq~/I ~ .................. ,-... ~ ............ : .........
i. CHARGE FOR:S'~RVICES SELECTED: ~-'~
I. PRO F'E$S I.ONAL SERVICES
Serv.ices ofFt,ncml Direct6r and St~fl'. $ 1795.00
5.mbalm/ng. ' .........
Other Preparalion of ~d.~ ..........................................
Hakdresser / Barber $ .............
SUB-TOTAL PROFESSIONAL SERV'ICES A.I
L USE OF FACILIY~S AND SERVICES
For vislmti >n / wake service ..........................
For fimeral ceremony $ 550.00
For memoria service ................................................
..: ..................
SUB-TOTAL Facmrrms Asff~Oy~'fi'e, Ni;
3. AUTOMOTIVE EQUIPMENT
Vchi61c ~o tmasl'cr m~ains Io Fun~rul Ho.me $ .
H'mt~ fCask~t C0aeh) $ 295.00
Flower Car / Flonl [)i;~i~,:t{~ ........ $ I~.~I
Family Car ..... w ............................ $ ............... }-~ ~.
tll:ilh:y Car
Olill t)[ tOWn transp ~ 't.tion
TOTAL S~RV!CES, FACILITIES, AUTOMOBIL.E A $ 5,390.00
R, Ci;ARGES FOR MERCHANDISE 8ELE(~ED .......
C~sket Sterling $ 995.00
Other ~'~'~ [&' ...............................................................................
Outer Burial Comainer Smfi]~e~ ................................
Ac~owledgmcnt C~t:~ ..........................................
Register Book .........................................................
....... $ 55.00
Memorial Folde~' ...................................................
Prayer Cards
Tempm'asT Grave Markers ...................................................
Ri.trial Clothing ................................. $ .....................
Other C)ol'hin~ S
C:rcmation urn $
C.. SPECIAL CI~AR.GES
Forwarding Remains [o other .[:uncraJ Home $
R.cu~iving Remains rBrrn oI.hcr Funeral J'-Jo~e ' $ ..............
Immediate Burial .......... $ .....................
Direct Cremo:[/~ .................................................. ~ .................
SUB-TOTAL OF segc}'i'XijC[l~'~-' C$
O. CASH ADVANCED ...................
~caing Grave/Ct[pi ......
Newspaper Local .......................... $ .......... l~J2
Ncwspa~:'"~ ~o~k
' . .............................................................. $ 295.51
Cler~ / Mass ()t{~rhtg ~ .......... i'~'5' ~
Family Flowers ~ 225.00
Transportation
...................................... *
We charge you for our services in obtaining the fi~llowing: ................ :"
NONE
SUM~RY OF CHARGES
LESS: Payment Mad~ Prmccd
LESS: Credh.s Pending ........................ $ .................
LESS: C~ditsgraatea l'~k~ Pricel)iscou,t ............ ~ ..........
BALANCE DUE by ...... Jpl 9,.2:.~.} .................... ~ .........
A late charg~ of 1.5% per monfl~ on ;he outstanding balanm [annual rate
wilt b; added to the balance.
R~A$ON FOR ~QUIR~D SERV.IC~S OR MERCHANDISE .....
' R~xson ~br embalming hmily viewing
Cemetery requires outer burial container
Our funeral home makes no representer gna or warrantie.s regardingca~k~t~
0r outer burial containers The only warranties, expressed or. implied; gr~(
in ~nne~;on ~th goods sold with the funeral sewice'are the
warranties, if any, extended by the manufacturer thereoL NO
including the implied warranties of merchantability or fitness for
3000.O0 purpose are extended by the selle,.
requested. [ acknowledge receipt of a cony o~ this Statnm=-, *, = ..... , ~__~2 .... uqo tn~m [o ge correc/ ang_accoroing to
payment of the cash Drl~ for the nood~ ~ ....... 512~5 ~ '~"~a' ~ugu~ upu oe~ces oele¢ted. I represent met I have sufficient fu~.~
I~abl wt _ . ............. e~ut~u. ~ a~o agree to make a merit of $ 824r 1 w .... ~ .... · ....... ~.,
e ~ ~ anyone else who ~[gn~ ~eJow. A ~TE CHARGE o[ 1 5% er - p y ,9 ~thm 30 days: .l.aoree t~ be Jointly and several
j~e date of th,s contract w,I a,sopavtBeFuneralDire.,~..,,j2~e~2a~°~.[18~ erannum)~~eqtot~eFnpa~o~aBanceoeg,nnln 30 sari
)nose ~s~ may Include attorn~ fee~and cou~ c~t~ ~'i~2~;;-''~ u~sts at~ the FFneml D,rector Jo ce.act amounts I owe under
~ reflected on .the final bill. -- ................... quested uffer ~e da~e of th,s agreement w,II be considere0 pa~ of this agre~~l
('Sc~ r)
Pur~fi~er ' ......................................................... Jun~ 9. 2003
RECEIPT FOR PAYMENT
Cumberland County - Reqister Of Wills
Hanover and Hiqh Stree5
Carlisle, PA ~7013
Receipt Date
Receipt Time
Receipt No.
6/24/2003
09:21:35
1033229
MASANIELLO SOPHIE
File Number
Remarks
2003-00509
BLISS DIANE M
SK
........................ Distribution Of Receipt
Transaction Description Payment Amount
PETITION FOR PROBA
SHORT CERTIFICATE
EXTRA PAGES
JCP FEE
Check# 2170
Total Received .........
60.00
15.00
24.00
10.00
109.00
109 00
Payee Name
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
BUREAU OF RECEIPTS & CNTR M.D
CUMBERLAND LAW JOURNAL
32 SOUTH BEDFORD STREET
CARLISLE, PA 17013
AUGUST 8, 2003
Cumberland Law Journal is published every Friday by the Cumband County Bar
Association and is designated by the Court of Common Pleas as the official legal publication for
Cumberland County and the legal newspaper for publication of legal notices.
TO:
- Mark E. Halbruner, ESQUIRE
Sophie Masaniello, ESTATE
Legal advertisements must be received by Friday Noon. All legal advertising must be
paid in advance. Make all checks payable to: Cumberland Law Journal.
Advertisement inserted on following dates:
JULY 25, AUGUST 1, 8, 2003
Advertising Cost
Proof of Publication
Second Proof Request
Payment received
Total Amount Due
$ 75.00
$ 0.00
$ 0.00
$ 75.00
$ 0.00
Payment received JULY 25, 2003
by_Becky H. Morgenthal/Executive Director
£HE PATRIOT NEWS
THESUNDAY PATRIOT NEWS
Proof of Publication
Under Act No. 587, Approved May 16, 1929
Commonwealth of Pennsylvania, County of Dauphin} ss
Joseph A, Dennison, being duly sworn according to law, deposes and says:
That he is the Asst. Controller of The Patriot News Co., a corporation organized and existing under the laws
of the Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in
the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and The
Sunday Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market Street, in the
City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th,
1854, and September 18th, 1949, respectively, and all have been continuously published ever since;
That the printed notice or publication which is securely attached hereto is exactly as printed and published in
their regular daily and/or Sunday/ Metro editions which appeared on the 14th, 21st and 28th day(s) of July 2003.
That neither he nor said Company is interested in the subject matter of said printed notice or advertising, and that
all of the allegations of this statement as to the time, place and character of publication are true; and
That he has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this
statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and
adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in
the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M",
Volume 14, Page 317.
COPY ~;.'. ' ....................
M~,,ber, ~ Assoc~,Jon Of No~,-~ j NOTARY PUBLIC
My commission expires June 6, 2006
~r ~he ~=s-
~hose having
~SQ.~
:H, P.C.
Suite 100
GATES, HALBRUNER & HATCH, P.C.
Al'TN: MARK E. HALBRUNNER, ESQ.
1013 MUMMA ROAD, SUITE 100
LEMOYNE, PA. 17043
Statement of Advertising Costs
To THE PATRIOT-NEWS CO., Dr.
For publishing the notice or publication attached
hereto on the above stated dates
Probating same Notary Fee(s)
Total
$ 239.40
$ 1.75
$ 241.15
Publisher's Receipt for Advertising Cost
The Patriot News Co., publisher of ..The Patriot-News and The Sunday Patriot-News, newspapers of general
circulation, hereby acknowledge receipt of the aforesaid notice and publication costs and certifies that the same have
been duly paid.
CLASSIFIED
ADVERTISING
INVOICE
Jestions regarding this invoice call (717) 255-8138
· INVOICE NO, ';~ CLAss i TOP DATE : TIMES '
· . ~
~AI'ES, HALBRUNER & HATCH, P. C.
BILLING DATE 107/~-~8/03 ]
TO Place your ad Cell Classified (717) 255-8121
Tearsheet Request call (717) 255-8417
ATTN: MARK E. I'qALBRUhlNER, E,SG.
1013 MUMMA ROAD, -SU[I'E 100
· I IOYNE PA 17043
ACCOUNT NO.
1731' 9600(L~AT
DESCRIP1]ON OR TAG LINE
ADVANCE PAYMENT
ACCOUNT NAME'S.' ~,'~:.
E -O"FATE :
PLEASE DETACH AND RETURN'WITH PAYMENT- DO 'NOT SEND CASH
~.. WE ACCEPT CHECK MONEY oRDER VI A '
,- , .., S ,'MASTERCARD, AMERICAN EXPRESS AND DISCOVER.
P.O. BOX 60367 7/~/.zZ NAME [C~/~."J"T..:.~, H/'d-]3R~JNER
HARRISBURG, PA17106-0367,.~/.,//~; '.
Z//~/ ACCOUNT NUMBER EXP. DATE
DATE DESCRIPTION ' DEBIT CREDIT BALANCE
Balar~ce For'-war. d." ' '
06'/01/200B TELEPHONE STAhlBARD CHARGE -SNF 15.00 8,4J/..:{._,' ~-'
· 1 ~ ~.48.~ O0 9 ~ 655. :35
~22~U'0~ ADULT BRIEFS L.G . 4.90 9,660.~5=._
06/0~;/200:3 ADUL. T BRIEFS LG 4.~0 9~6 ..... 1._
06/0~/2003 SUCI'ION MACHINE
0a/0~/200:~- AmlL. r BRIEFS L.G 4.90 9~6o
06/09/200:3 OXYGEN NASAL CANNULA
9,686.41
06/11/200:3 SUCTION CONNE:CTING TUBE , ~:~.52 ~,687.9B
06/23/200:3 OXYGEN CONCENTRAIORS SNF .~5
06/30/2003 ,}g~IC CUP 17.60
For'-: SOPHIE; ffl. MASAIqlEiL. L.O 104-B
, ~ DAYS ~ DAYS _ C.U~RgNT_ :i. :. TOTAL
DUE
C,,UMBERLAND CROSSINGS RETIREMENT COMMUNITY
Register of Wills Cumberland County, Pennsylvania
INVENTORY
Estateof Sophie M. Masaniello
also known as
Deceased
No. 21-2003-509
Date of Death June 9, 2003
Social Security No. 052-03-4234
DIANE M. BLISS, residinq at 5201 Terrace Road, Mechanicsbur.q, PA 17055
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal
assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite
each item of said Inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of
the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/VVe verify that the statements
made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S.
Section 4904 relating to unsworn falisification to authorities.
Name of Gates, Halbruner & Hatch, PC
Attorney: Mark E. Halbruner, Esq.
I.D. No: ~66737
Personal Representative
Diane M. Bliss, Executrix
Address: 1013 Mumma Road~ Suite 100
Lemoyne, PA 17043
Dated: March ct 2004
Telephone: {717) 731-9600
Description
1. IRA Distribution check (on hand) received from the Estate of Lawrence J.
Masaniello, (predeceased son)
2. Personal Property
(Attach Additional Sheets if necessary)
Total
7,
Value
$13,670.05
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
BUREAU OF ZNDTVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 17128-0601
CONHON#EALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
'04 APR 26
HARK E HALBRUNER ESQ
GATES ETAL
1015 HUHHA RD STE 100 (~
LEMOYNE PA 170~I~i~ ~
DATE 04-26-200~
ESTATE OF HASANIELLO
DATE OF DEATH 06-09-2005
~FZLE NUHBER 11 05-0509
:~COUNTY CUHBERCAND
ACN 101
Amount Remi't'l:ad
REV-Z$~7 EX AFP (01-05)
SOPHIE
HAKE CHECK PAYABLE AND REHZT PAYNENT TO:
REGTSTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLZSLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LO~ER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX
ESTATE OF HASANTELLO SOPHTE FILE NO. 21 05-0509 ACN 101 DATE 0R-26-2004
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHAN~ED
RESE~¥ATZON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. RaaZ Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely HaZd Stock/Partnership Interest (Schedule C) ($)
~. Hortgagas/Hotes Receivable (Schedule D) (q)
$. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule g) (7)
8. To,al Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expanses (ScheduZe H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
12. Net VaZue of Tax Ra~urn
15~670
O0 NOTE: To insure proper
O0 cred/t to your account,
O0 submit the upper portion
O0 of this form wi~h your
tax payment.
55z275.79
(B) 66,9~.8~
15,285.06
10~050.00
(11) 2~.~15.§6
(12) ~$,628.78
15.
lq.
NOTE:
ASSESSHENT OF TAX:
15. Amount of Line 1~ at Spousal rate
16. Amoun~ of Line lq taxable at Lineal/Class A rate
17. Amoun~ of Line 1~ a~ Sibling rate
18. Amount of Line lq taxable e~ Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
PAYH~NT RECEIPT ~
DATE NUMBER
09-01-200~
Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0
Ne'l: Value of Estate Sub,act to Tax (Iq) R$,628.78
Zf an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill
reflect figures that include the total of ALL returns assessed to date.
(is) .00 x O0 = .00
(16) ~$,6Z9.00 X 0~.5= 1,963.31
(17) . O0 X 12 = . O0
(18) .00 x 15 = .00
(19)= 1,96:5.31
0~-19-200~
CD002969
REFUND
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
DISCOUNT (+)
INTEREST/PEN PAID (-)
98.17
.00
ANOUNT PAID
1,900.00
3~.86-
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
1,963.31
.00
.00
.00
( 'rF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
O5
O0
RESERVAT/ON:
PURPOSE OF
NOT/CE:
PAYNENT:
REFUND (CR):
OBJECT/OHS:
ADNZN-
/STRAT/VE
CORRECT/OHS:
D/SCOUNT=
PENALTY:
/NTEREST:
Estates of decedents dying on or before December 12) 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Claes B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonmealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collatara1) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF #ILLS, AGENT
A refund of a tax credit) mhich was not requested on the Tax Return) may be requested by completing an "Application
for Refund of Pennsylvania /nheritance and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of flills) any of the Z5 Revenue District Offices, or by calling the special Z~-hour
ensnaring service for forms ordering: 1-800-56Z-2050~ services for taxpayers Nith special hearing and ! or
speaking needs: 1-800-~7-50Z0 (TT only).
Any party in interest not satisfied with the appraisement, allowance) 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:
--~ritten protest to the PA Department of Revenue) Board of Appeals) Dept. Z810Z1, Harrisburg) PA 171ZS-lOZ1) 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 ~riting to: PA Department of Revenue,
Bureau of Individual Taxes) ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return far 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 decedent's death) a five percent (SZ) discount of
the tax paid is allo~ed.
The 15Z tax amnesty non-participation penalty is computed on the total af the tax and interest assessed) and not
paid before January 18) 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa period as you Nould appeal the tax and interest
that has been assessed as indicated on this notice.
/nterest 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 ~hich became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016¢. All taxes which became delinquent on and after
January 1, 198Z ~ill bear interest at a rate ~hich will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ~ .0005q8 ~'8-1991 11Z .000501 ~-~ 9Z .O00Zq7
1985 16Z .000458 1992 9Z .OOOZq7 ZOOZ 6Z .OO016q
198q llZ .000501 1995-199q 7Z .00019Z ZOO3 5Z .000137
1985 15Z .000556 1995-1998 9Z .OOOZ~7 ZOO~ qX .000110
1986 102 .O00Z7q 1999 7Z .OOOi9Z
1987 lOX .O00Z7q ZOO0 7X .00019Z
--Interest is calculated as fallows:
~NTEREST = BALANCE OF TAX UNPAID
X NUIqBER OF DAYS DEL'rNQUENT X DAILY 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 data shoNn an the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
THHERTTAHCE TAX DTVZSZDN
DEPT. 280601
HARRISBURG., PA 171Z6-0601
HARK E HALBRUNER ESQ
GATES ETAL
1015 MUMMA RD STE 100
LEMOYNE PA 17045
COMMONNEALTH OF PENNSYLVAN'rA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
DATE 05-05-2004
ESTATE OF MASANIELLO
DATE OF DEATH 06-09-2003
FILE NUHBER 21 03-0509
~.l~'l~d' CUMBERLAND
ACN 101
'04 i'i!~¥ 24
Amoun'lc Rem L*l:'l:ed
REV-I$07 EX AFP (01-05)
SOPHIE
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper cred/~c ~o your account, submi~ ~he upper portion of ~his form w/~h your ~ax payment.
CUT ALONG TH'rS L'rNE ~ RETA'rN LONER PORTTON FOR YOUR RECORDS ~
ESTATE OF MASANIELLO SOPHIE FILE NO. 21 03-0509 ACN 101 DATE 05-03-2004
TH'rS STATEHENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACH TN THE NAHED ESTATE. SHONN BELON
TS A SUNNARY OF THE pRTNCTPAL TAX DUE, APPLTCATTON OF ALL PAYNENTS, THE CURRENT BALANCE, AND, TF APPLTCABLE,
A PROJECTED TNTEREST FTGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-19-2004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
1,963.31
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
98.17
09-02-2003
04-19-Z004
CD002969
REFUND
.00
1,900.00
34.86-
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR),
TOTAL TAX CREDIT 1,963.31
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
PAYNENT:
Detach the top portion of this Notice and submit aith your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NZLLS~ AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COHHON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, ahich mas not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at
the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's Z~-hour
answering service for forms ordering: 1-BOO-36Z-ZO50; services for taxpayers with special hearing and / or
speaking needs: 1-800-q47-30ZO (TT only).
REPLY TO:
gumstions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZEOS01, Harrisburg, PA 171Z8-0601, phone
(717) 787-6505.
DISCOUNT:
if any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
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 end of the tax amnesty period.
INTEREST:
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 dmlinquent before January 1, 198Z bear interest at the rate of
six (BX) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 wiII 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 lgBZ through ZOO4 arm:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year__ Rate Factor
198Z lOX .000548 1988-1991 11Z .000301 ZOOX 9Z .DOOZY7
1983 162 .000438 199Z 9Z .000Z47 ZOOZ 6Z .000164
1984 11X .O0030X 1993-1994 7Z .00019Z ZOO3 SZ .000137
1985 X3X .000356 1995-1998 9Z .000247 2004 ~Z .O00110
1986 lOZ .000274 1999 7Z .O0019Z
1987 92 .000Z47 ZOO0 82 .000219
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPATD X NUtIBER OF DAYS DELi[NQUENT X DAILY TNTEREST 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 sho~n on the
Notice, additional interest must be calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 5/03/2005
HALBRUNER MARK E
1013 MUMMA ROAD
SUITE 100
LEMOYNE, PA 17043-1144
RE: Estate of MASANIELLO SOPHIE
File Number: 2003-00509
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
6/09/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~F=~~
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
cf
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF EST ATE IS NOT COMPLETED, FILE FORM 6.12 YEARLY
UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death:
File No.:
SOPHIE MASANIELLO
06/09/2003
2003-00509
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:
1. State whether administration of the estate is complete: Yes
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?
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
D.
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphans' Court and may be attached to
this report.
Date: May 24, 2005
~~ Un=?
Mark E. Halbruner, Esquire
ID#76361
GATES, HALBRUNER & HATCH, P.c.
1013 Mumma Road, Suite 100
Lemoyne, P A 17043
(717) 731-9600
Capacity: Counsel for Personal Representative
A