Loading...
HomeMy WebLinkAbout01-09-09 c, ~'~' -T, FAMILY SETTLEMENT AND FINAL RELEASE `~~' ~ QTR c> ESTATE OF WILLIAM L FETTERMAN ?`~ -- - ~ -~~ `-- KNOW ALL MEN BY THESE PRESENTS, that William I. Fetterman, Late of Wiest Pennsboro Township, Cumberland County, Pennsylvania, deceased, died testat~,on < "~ c; May 4, 2008, having first made his Last Will and Testament, which was duly executed on March 6, 2002 and probated in the Office of the Register of Wills of Cumberland County, on May 27, 2008 as No. 2008-00573. WHEREAS, the said William I. Fetterman, by the aforesaid Last Will and Testament, named Julia A. Fetterman as Executrix of said Last Will and Testament; WHEREAS, Letters Testamentary on the Estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to the said Executrix, hereinafter called personal representative; WHEREAS, the personal representative has gathered the assets of the Estate of the said decedent and the assets consist of personal and real property with the total value of $90,342.29 as set forth in Exhibit "A", which is a copy of the Pennsylvania Inheritance 'Tax Return filed and approved by said personal representative, and which is attached hereto and made a part hereof, and marked Exhibit "A"; WHEREAS, the debts and deductions, including the payment of inheritance tax in the said Estate, which have now been paid, leave a balance for distribution of $13,933.58, also as set forth in the statement of said personal representative, which is attached hereto and marked Exhibit "B"; NOW, THEREFORE, the undersigned, being the sole heir under the Last Will and Testament of the said decedent, and being the person entitled to inherit under said Last Will and Testament, does hereby acknowledge that I have this day had and received from the aforesaid personal representative, in full satisfaction and payment of all sums of money, legacies, bequests, and devises as are given, devised and bequeathed to me by the said Last Will and Testament, the amounts due me under said Last Will and Testament, which amounts I have received this day or prior to this day; and, each of us do hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, I agree that no account is necessary and I do hereby consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confirmed by the Orphan's Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. THEREFORE, I do hereby remise, release, quitclaim and forever discharge the said personal representative, Julia A. Fetterman, her heirs, executors, administrators and assigned, of and from the said estate and from all actions, suits, payments, accounts, reckonings, claims, and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the Estate of the said decedent, and each of us do further hereby covenant and agree that should any liability come due to the estate of the said decedent after the signing of this Agreement, I do hereby covenant and agree with the aforesaid personal representative, that I will contribute pro-rata my share of the Estate to satisfy any and all claims, demands, suits or causes of action which may be successfully prosecuted against the said Estate or the aforesaid personal representative after the signing, sealing and delivery of this Family Settlement Agreement and Final Release. IN WITNESS WHEREOF, I have hereunto set my hand and seal the day and year noted below. Date Witness ~jJulia A. Fetterman EXHIBIT "B" GROSS ESTATE NET OF TAX $ 90,342.29 LIABILITIES A. Eggers Funeral Home $ 1,759.00 B. Turo Law Offices 4,517.11 C. Register of Wills 287.00 D. Cumberland Law Journal 75.00 E. The Sentinel -Legal 166.60 F. Shippensburg Health Center 4,004.00 G. Credit card debt 600.00 H. Mortgage - Orrstown Bank 65,000.00 TOTAL LIABILITIES $ 76,408.71 AMOUNT REMAINING TO BE DISTRIBUTED $ 13,933.58 DISTRIBUTIONS: Julia A. Fetterman $ 13,933.58 TOTAL DISTRIBUTIONS $ 13,933.58 ~ REV-1 500 15056041147 I EX (06-05) OFFICIAL USE ONLY PA Department of Revenue county code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2sosol RESIDENT DECEDENT Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Date of Birth Social Security Number Date of Death 195323629 05042008 0,2171941 Decedent's Last NamE: Suffix Decedent's First Name MI FETTERMAN WILLIAM I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Nampa MI FETTERMAN JULIA p' Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Return ^ 4. Limited Estate ® 6 Decedent Died Testate (Attach Copy of Will) ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Retum Required 6. Total Number of Safe Deposit Boxes 9. Liti ation Prcx•.eeds Received 1p_ Spousal Poverty Credit (date of death ~ 11.Election to tax under Sec. 9113(A) 9 ^ between 12-31-91 and 1-1-95) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL- TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number LORIN ANDREW SNYDER '7172459688 Firrn Name (If Applicable) REGISTER OF WILLS USE ONLY TURO LAW OFFICES First line of address 28 S. PITT STREET Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 DATE FILED Correspondent'se-mail address: LSnyder@TuroLaw.COm Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIRNATtIRE OF PERSON RESPONSIBLE FOR FILING RETURN DATE c Julia A Fetterman ~/ 'J^- 2831 Ritner Hwy., Carlisle, PA 17015 SIGNAT E O R HER THAN REPRESENTATIVE DATE Lorin Andrew Snyder 11~a ~/~ ~' A28 SS Itt-P' Street. Carlisle, PA 17013 _ Side 1 15056041147 15056041147 15056042148 REV-1500 EX Decedent's Social Security Number o~eeer,rsNamE:: FETTERMAN, WILLIAM I 195323629 ------- - -- - ----- --- RECAPITULATION 1. Real Estate (Schedule A) .............................. ...... . ...............-- .........__...._._.. 1. 2. Stocks and E3onds (Schedule B) .......... ................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5- Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 9 0 , 3 4 2 2 9 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7- g- Total Gross Assets (total Lines 1-7) ....................................................................... 8. 9 0, 3 4 2. 2 9 9. Funeral Expenses & Administrative Costs (Schedule H) ................ ...... 9. 6 , 8 0 4 7 1 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............................... . 10. 6 9, 6 0 4 0 0 11. Total Deductions (total Lines 9 8 10) ..................................................................... . 11. 7 6, 4 0 8 7 1 12- Net Value of Estate (Line 8 minus Line 11) ........................................................... .. 12. 1 3 , 9 3 3 . 5 8 13- Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................ . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................ . 14. 1 3 , 9 3 3 5 8 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .o0 13 , 9 3 3. 5 8 15. 0 0 0 16. Amount of line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line i4 taxable at collateral rate X .15 18. 19. Tax Due ......................................................................... . . ~ ~- ......................... .. 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: File Number Fetterman, William I _ _ STREET ADDRESS 2831 Ritner Hwy. aTY _ Carlisle STATE ZIP PA ~ 17015 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty ----- ------ --- -- Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 0.00 0.00 0.00 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT 5 ~ L '.^ .s r 4 "' t .r~ i. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. ^ Ox b. retain the right to designate who shall use the property transferred or its income :.................................... ^ O c. retain a reversionary interest; or ................................... ........................ ..................................................... ^ x^ d. receive the promise for life of either payments, benefits or care? .............................................................. ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ......................................... ^ . ...................._................................-.......---.....----- x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............ ......... ........................ .......... ................................ ........................ ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS !S YES, YOU MUST COMPLETE SCHEC)ULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the neat value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death an or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemat a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (-! 2}]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with thf: decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX. RETURN RESIDENT DECEDENT ESTATE OF Fetterman, William I FILE NUMBER ff an asset was made joint within one year of the decedents date of death, it must tie reported on schedule G. SURVIVING JOINT TENANT(S) NAME A Julia A Fetterman JOINTLY OWNED PROPERTY: SCHEDULEF JOINTLY-OWNED PROPERTY ADDRESS 2831 Ritner Hwy. Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Wife ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY Include name of financial institution and bank account number or similar identifying number- Attach deed for jointly-held real estate. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 05/30/2002 Real Estate at 2831 Ritner Hwy., Carlisle, 175,070.00 50% 87,535.00 Cumberland Co., Pa. 02/23/2006 Orrstown Bank Acct. #106003983 1,547.10 50% 773.55 03/01/2001 Orrstown Bank Acct. #111000055 767.48 50% 383.74 '~~n~` 1998 Ford Wndstarvan 3,300.00 50°~ 1,650.00 TOTAL (Also enter on line 6, Recapitulation) 90,342.29 SCHEDULE H FUI~RAL EXPDVSES ~ COMMONWEALTH OF PENNSYLVANIA w~~ry ~p '~~++~ppw~~'*~//~~~~//''~~~I~ INHERITANCE TAX RETURN /'L.AYOIr1~7 1 IV111YG lrW I J RESIDENT DECEDENT FILE NUMBER ESTATE OF Fetterman, William I Debts of decedent must be reported on Schedule L ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Eggers Funeral Home Expenses 1,759.00 2 3 4 5 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Turo Law Offices 3_ Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 4. 5. 6. 7. Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Petition Ltrs Test, Will, Short Cert, JCP Fee & Auto Fee Inh Tax Filing Fee Fam Sett Agrt Filing Fee Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Publication in CCBA Newsletter 4,517.11 252.00 15.00 20.00 75.00 TOTAL (Also enter on line 9, Recapitulation) 6,804.71 ' Schedule H Funeral E~er~ses ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN /~7linisfi~atiVe Costs continued RESIDENT DECEDENT FILE NUMBER ESTATE OF Fetterman William I _-- _ ._._ 166.60 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COM NOHER TI ANCEOTAX RnFTURLN ANIA LIABILITIES, & LIENS RESIDENT DECEDENT I ESTATE OF Fetterman, William I Include unreimbursed medical expenses. ITEM NUMBER Mortgage-Orrstown Bank Unpaid medical expenses Credit card balance DESCRIPTION FILE NUMBER AMOUNT 65,000.00 4.004.00 600.00 TOTAL (Also enter on Line 10, Recapitulation) i 69,604.00 REV-7513 EX+ (9-00) J~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERfTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Fetterman, William I RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTAT NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List7rustee(s) I. TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a} (1.2)] 1 Julia A Fetterman Wife Entire 13,933.5f Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A_ SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAk: IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-'1500 COVER SHEETI 0.06