HomeMy WebLinkAbout04-0413Estate of'
also known as
Deceased.
Social Security No. /~/' ~.ff-- / ¢, 'a !
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or old,~,qr an the exefut
in the last will of the above decedent, dated
and codicil(s) dated
PETITION FOR PROBATE and GRANT OF LETTERS
To:
Register of Wills for ~he
County of ~L_/.444.~/. ff,.'...~R', in the
Commonwealth of ~-~n~ylv~nia
n d
, 19 ~n~g
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in C~'~ ~ ~
~ ~ ~ ~ family ~ princioal residence at ~ ?
(~st street, number and muncipality)
DecenCy? ,eh _ q 3..y~rs of age, died
Except as follows, fiecedent did no'marry, was not divorced and did not have a child born or adopted
~fter execution of th~i~ered for probate; was not the victim of a killing and was never adjudicated
~ncompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully request.Os) tl3e probate i~f the last will and codicil(s)
presented herewith and the grant of letters
theron. (testamentary; administration~.t.a.; administration d.b.n.c t..a.)
bSW~orn to .o.r aff~m~ed~ and subscribed
e~9~e me tills ,,,4~2:~. dav
~egiste~
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
NO,, _
Estate Of "~OY~/2~/~_.
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
the reverse side hereoL sa~facto~ proof having been presented before ~e,
IT IS DEC~ED that the inst~ment(s) dated ~1~~ ~ ~~
described therein be admitted to probate and file~f re~r~s the l~st will of
~e hereby granted to
~ ~...__~, in consideration of the petition on
FEES
Probate, Letters, Etc .......... $
Shgrt_Certificates( ~ .......... $
Ren~n~ ................ $
Filed
Register of WilLs
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
No.
Local Registrar ~'
Dine
Hr05 143 Rev. 2/87
d Zl-Oq- q
NAME OF DECEDENT (First, Middle, Last)
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
AGE (Last
Margaret G. Coghlan
COUNTY OF DEATH
Cumberland
DECEDENT'S USUAL OCCUPATION
,.. LPN ,b. Cornwall Manor
DECEDEN/'S
312 Glenn Road ACTUAL
RESIDENCE
~,. Camp Hill, Pa 17011
~n other .ida)
SEX J SOCIAL SECURITY NUMBER J DATJ[ OF DEATH (Month, Day, Year
remalel,. 191 - 24 - 100..
~TE OF BIRTH BIRTHP~CE (~ a~
(Mon~, Day, Y~) State ~ F~gn C~)
Cl~. BORO. ~ OF ~TH FACILITY ~ME (If n~ thallium, give J~J i~d ng~) : ORIGIN? J RACE - Am~n I~ian, ~a~. ~ite,
I~0. ~ite
KIND OF BUSINESS I INDUSTRY DECE~NT'S E~CATION MARITAL STATUS. Ma~,I SURVI~NG S~USE
U,S, ARMED FO~S? N~r Maffi~ ~,
vasE ~ ,~,
,z WidowedJ
~7,. sim de~,,~ ,7c. ~yas. ~t,~ ~. ~s t Penns~ro
witNn ~ I~s ~
FATHER'S NAME IF/st Middle Last) cityFooro
-- ' ' MOTHER'S NAME (First, Middle, Maiden Surname)
~,. William McClintock I,, Alice Yost
INFORMANT'S NAME ~rype/Pdnt) J IN~ORMANT'~MA AOOR SS (S et /Town S t Code
,o, Marianne McManus ' 312 ~ ~ w ,.gt~ ,. ,q ~ ~ ~
ME~'HOO OF DISPO$1T !~. ~,J. enn tqoaa camp Hlii ~ Pa 17011
Tr~ ~ ~ J ~A~TE OF DISPOSITION I PLACE OF DISPOSITION. Name o~ Cemetory, Crematory LOCATION - City/Town State Zip Code
Donation' ~r-I BurlalOther[~rCremation LJ%moval from Stale. L.I J( oath Day '(,~'). , ~ I or Other P~ace J . ,
~,,. _ ,(s~, DI,,,.Apr~J- ;'6,2004 J:lcHOly Cross Cemetery J,,, Harrisburg,Pa
SI~NATURE~OF FUN~'* w'CFa'Ig'CENSEE OR PER .................... ' , - -' -~*-
;7-__v_~~ ~ 122b. ,-,J.J-u.Jq-b h,c.myers-Harner uuneral Home Inc '11 brreet
--~'~.~ .... 4a?or~ywne~c~,gty,,g TO . , · h5 Pa 17011
ceafy cease o~ death. I3al :~- ' .............. ~ ! I(Month, Day. Yeer)
I T'MEO~ D.~L~.~ J DATE ~iONO" ~NC/EO D.~EA~D (Mon~th, Day, ~;ar, I 2Vv~Ab~ CASE REFERRED TO A MEDICAL EXAM!N2E~/CORONER,
IMMEDIATE CAUSE (Final
· sease Or co~JriJon
resulting in death).---4, a.
Sequentially #al conditions b.
Approximate
interval delweon
onset and death
PART IhOther significant con.atone contributing to death, but
nol resulting in the undedyff~g cause given in PART
'MEDICAL EXAMINER/CORONER
On the basis M examination and/~r InveeBgatlon, In my opinion, death occurred at the time, data, and place and riue to the caase~(e and
~?,nn.,..tat,, ............................................................................................... : ............................................................ []
REGISTRAR'S SIGNATUR ~ --
I
NAME AND ADDRESS OF PERSON WHO COMPLETED CAUSE Of: DEATH.
(Item 27) Type or Pdm./~'.~. ~' ~ .~-~,1 w~'. ~
DATE FILED (Month, ~y, Year)
:au~e.f any, lee(llngEnter UNDERLYING to immediate [f] DUE TO {OR AS ^ CONSEQUENCE OF):
CAUSE (Disease or mju~ ,,,
that inriiated events D,JE TO (OR A~ A CONSEQUENCE OF):
rosuriing on death ) LAST
;
WAS AN AUTOPSY ~ WERE AUTOPSY FINDiNGS MANNER OF DEATH ~ DATE OF INJURY T ME OF INJURY {N)URY AT WORK? DESCRIBE HOW INJURY OCCURRED
PERFORMED? I AVAILABLE PR OR TO __ I (M~S% Day, YaM}
ICOMPLET'O"OFCAUSE INane' I~' .om,ode []
, / I I Accident ~ Pending ,nvealigalion []l I Yas [] No [] I
I aso NoD [] cou,d ,.dete ..
· ~ ~ PLACE OF INJURY -At home far~ street factor/ office I LOCATION (Street, CityFr~
*(~ER11FYING PHYSICIAN (Physician cert~..i~ cause of death,-~ .......... SIGNATURE AND TITLE OF CERTj~[~r
-o the bHt Of my anowio~dg~[, dseth oc~l~:r'~c'i due t o th e ca ~'~'~ .=i~lonl ~nS~raansn~tPed..rd.o..~...~... ~..(. ,te.,..a!.h..a..n.d... complatecl itom 23 ) ~ .
'PRONOUNCING AND CERTIFYING PHYSICIAN (Physician bo~ pe(mouncing death and cellifying to cause of death LICENSE NUMBER. DATE SIGNED (Month. Day, Year
Tofftebeetofmyknowle · delthocCUlTe~el )
dg , the time, date, i.d place, and due to the caulel(I) and manner aa Iteted ...................... [] 31c. /gj~.l~/~ ~ 2.
WILL OF MARGARET G. COGHLAN
I, Margaret G. Coghlan, of 20 Hunter Lane, East Pennsboro
Township, Cumberland County, Pennsylvania, make this Will, hereby
revoking all my former wills and codicils.
1. All legal debts, funeral expenses, costs of
administration of my Estate, estate taxes, inheritance taxes,
transfer taxes and other taxes of a similar nature payable by
reason of my death to any government or subdivision thereof upon
or with respect to any property subject to any such tax, and any
penalties thereon, shall be paid by the Executor out of my
residuary estate, and all interest with respect to any such taxes
partly out of the income and partly out of the principal or portion
of my Estate, in the absolute discretion of the Executor; provided,
however, that the Executor shall not pay any such taxes, penalties
or interest attributable to any property included in my Estate
solely because of a power of appointment thereover which I possess,
and such property shall bear its proportionate share of such taxes,
penalties or interest.
2. I direct that if my sister, Alice McClintock, is residing
with me at 20 Hunter Lane at the time of my death, then she shall
have the right to occupy the same premises until either her death
or she elects to sell the house. Should my sister Alice elect to
sell the house during her lifetime, then my Estate's share of the
proceeds shall be placed in the Trust established under my Will for
the uses hereinafter described.
3. During my sister Alice's lifetime, and for so long as
she resides at 20 Hunter Lane, the furniture, furnishings,
appliances and the other household items shall remain on the
premises for her use.
4. I give, devise and bequeath all the rest, residue and
remainder of my property, real, personal or mixed, tangible or
intangible, of whatsoever kind and wheresoever situated, together
with any property to which I may have any power of disposition or
appointment and whether acquired during or after my lifetime, IN
TRUST, for the following uses and purposes:
a. during the lifetime of my sister, Alice McClintock, the
Trustee shall make distribution of income, or principal if
necessary, for her health, maintenance, support and education, or
during illness or emergency, after taking into consideration her
other readily available assets and sources of income.
5. My Trustee and Executor hereunder shall have
following powers, in addition to those given by law:
the
a. To invest in, accept and retain any real or personal
property, including stock of a corporate fiduciary or its
holding company, without restriction to legal
investments.
b. To sell, exchange, partition or lease for any period
of time any real or personal property and to give options
therefor for cash or credit, with or without security;
c. To borrow money from any person including any
fiduciary acting hereunder, and to mortgage or pledge
any real or personal property;
d. To hold shares of stock or other securities in
nominee registration form, including that of a clearing
corporation or depository, or in book entry form or
unregistered or in such other form as will pass by
delivery;
2
e. To engage in litigation and compromise, arbitrate
or abandon claims;
f. To make distributions in cash, or in kind at current
values or partly in each, allocating specific assets to
particular distributees on a no-pro rata basis, and for
such purposes to make reasonable determinations of
current values;
g. To make elections, decisions, concessions and
settlements in connection with all income, estate,
inheritance, gift or other tax returns and the payment
of such taxes without obligation to adjust the dis-
tributive share of income or principal of any person
affected thereby;
h. To retain uninvested cash, in such amounts and for
such periods of time as the fiduciary shall deem
advisable for the proper administration of the
property.
6. Ail shares of principal and income shall be free from
anticipation, assignment, pledge or obligation of the beneficiar-
ies and shall not be sub3ect to any execution or attachment.
7. The Trustee shall have the power to terminate the Trust
under this instrument, should the share of a beneficiary, in the
sole opinion of my Trustee, be or become too small to warrant
continuing such fund in trust, or should its administration be or
become impracticable for any other reason, my Trustee, in his sole
discretion, may pay such share, absolutely, to the beneficiary.
Notwithstanding anything in the Will to the contrary, if the
beneficiary is a minor, my Trustee shall pay the amount to the
person maintaining said minor or may deposit such share in the
minor's name in a savings account in a savings institution of its
choosing, payable to the minor at majority.
3
8. Upon the death of my sister, Alice McClintock, the Trust
shall be terminated and the principal and income accrued to such
date, as well as any other undistributed assets which are not a
part of the Trust, shall be distributed equally to my children,
Margaret A. Houseworth, Marianne F. McManus and John D. Graham, to
share and share alike, provided they are living at the time of
distribution.
9. If after the lapse of six (6) weeks from the date of my
death or my sister Alice's death, whichever is later, my children
have been unable to determine the in-kind distribution of any of
my assets among themselves, then those items which have not been
distributed at the end of six weeks shall be sold and the entire
proceeds shall be given to the Sacred Heart Catholic Church in
Cornwall, Pennsylvania.
10. Should any of my beneficiaries predecease me or die prior
to the date of distribution, then I direct that his or her share
shall be evenly divided among the surviving beneficiaries.
11. I appoint my son, John D. Graham, as Executor and Trustee
of my Estate. If my son is unable or unwilling to act or continue
as Executor and/or Trustee, for any reason whatever and whether
before or after my death, I appoint my daughter, Marianne F.
McManus, as successor Executrix and Trustee.
12. I direct that if my son, John, or my daughter, Marianne,
elect to take an Executor's fee, then he or she shall forfeit
his/her share as a beneficiary of my Estate under my Will.
4
13. No fiduciary under this Will shall be required to give
bond or other security for the faithful performance of the
fiduciary's duties.
IN WITNESS whereof, I have hereunto set my hand this ~i'
?
TESTATRIX:
Signed, sealed, published and declared by the above-named
Margaret G. Coghlan, the TESTATRIX as and for her Last Will, in
the presence of us and each of us, who, at her request and in her
presence and in the presence of each other, have hereunto
subscribed our names as witnesses thereto the day and year last
written above.
WITNESS:
WITNESS:
Address
Address
5
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF DAUPHIN :
I, Margaret G. Coghlan, the TESTATRIX, whose name is signed
to the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my Last Will, and that I signed it willingly and
as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and acknowledged before me by Margaret
G. Coghlan, the TESTATRIX, this 5~ day of ~3~,.(L~- ,
198~.
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
TESTATRIX:
the witnesses who~ n~Wes a~e signed to ~he attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw the TESTATRIX sign and execute
the instrument as her Last Will; that the TESTATRIX, signed
willingly and executed it as her free and voluntary act for the
purposes therein expressed; that each subscribing witness in the
hearing and sight of the TESTATRIX signed the Will as a witness;
and that to the best of our knowledge the TESTATRIX was at the time
18 or more years of age, of sound mind and under no constraint or
undue influence.
, Sworn to or , affirmed and subscribed to .~before me
WITNESS: WITNESS:
by
(SEAL)
DllC
//
HArriSbURG, O.~.UPHIN
MY CO~MtSStON [XPIRES OCT. t9,
Member, Pemtsylvania Association of
PETITION FOR PROBATE and GRANT OF LETTERS
rstate o r' / No..
also known as
To:
, Deceased.
Social Security No. /9/' ~pe_ / c' ~ !
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or old.~qr an the exe~ut
in the last will of the above decedent, dated r
and codicil(s) dated !
Register of Wills for Ihe
County of OL~.q~4?~..~ff~/~¥~, in the
Commonwealth of Pennsylvania
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~-~/~, ~ ~',~//~-,~ C-4
family ~ princioal residence at ~ ]
& ~ ~ ~ County, Pe~sylvania, with
(list street number ] ~ 6' ~'/
, and muncipality)
DecenO~t, then ~' 3 y~rs of a~e, died
ExcePt as folldws, fiecedent did no'marry, was not divorced and did not have a child born or adoptefi
~fter execution of th~i~ered for probate; was not the victim of a killing and was never adjudicated
~ncompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully requestS) tl~e probate 9f the last will and codicil(s)
presented herewith and the grant of letters
theron. (testamentary; administration~.t.a.; administration d.b.n.c t a )
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~
COUNTY OF /(r/~/_~/~/~ f ss
Sworn to or affirmed and subscribed
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
BEFORE THE OFFICE OF THE REGISTER OF WILLS
OF CUMBERLAND COUNTY, PENNSYLVANIA
IN RE:
ESTATE OF
MARGARET G. COGHLAN, ·
DECEASED ·
NO. 2004-00413
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Will Number:
Margaret G. Coghlan, Deceased
April22,2004
2004-00413
TO THE REGISTER:
I certify that notice of beneficial interest 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
May 27, 2004.
John D. Graham, 16 Sugar Knoll Drive, Devon, PA 19333
Marianne McManus, 312 Glenn Road, Camp Hill, PA 17011
Margaret Houseworth, 6216 Elaine Avenue, Harrisburg, PA 17112-1766
Notice has now been given to all persons entitled thereto under Rule 5.6(a).
Date:
214 N. Jackson Street, Media, PA 19063
(610) 565-3800
Capacity:
Counsel for Personal Representative
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2]
COUNTY CODE
04 04]3
HARRISBURG' PA 17128'0~°1 YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURIT'f NUMBER
Coghlan, Margaret G. 191-24-1001
z DA3~E OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-OD-YEAR}
O THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
,9, 04/22/2004 08/22/] 9 ] 0 REGISTER OF WILLS
F APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL1 SOCIAL SECURI~ NUMBER
] 3. Remainder Return (date of death prior to 12-13~2)
Copyright 2000 form software only The Lackner Group, Inc. Form REV-I$00 EX (Rev. 6-00)
99,785.83 4,490.36
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfem under Sec. 9116(a)(1,2)
16. Amount of Line 14 taxable at lineal rate x .04~ (16)
17. Amount of Line 14 taxable at sibling rate x .1 ? (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19)
None OFFICIAL USE ONLY
NoG
~ C~
Nor~ '"':~ ~'
,~.~; ~ ~?'~
113,572.8~;
None ~> ~ ~ ~
No~ A~ ........... ~ .................... ~..
(8) 119,540.78
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) ] 7,9 7 4.5 3
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1,780.42
11, Total Deductions (total Lines 9 & 10) (11)
12. Net Value of Estate (Line 8 minus Line 11) (12)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properb/ (7)
(Schedule G or L)
19,754.95
99,785.83
99,785.83
4,490.36
214 N. Jackson St.
Media, PA 19063
~ELEPHONE NUMBER
6 ] 0/565-3800
PIRM NAME (If applicable)
Kassab Archbold & O'Brian, LLP
[] 1. OriginaIRetum [] 2. SupplementaIReturn
[] 4. LimiledEstate [] 4a. FuturelnterestCompmmise(dateofdeath
aEer 12-12-82)
[] 6, Decedent Died Testate (A~ach copy [] 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
[] 9. LifigationProceedsReceiveq [] 10. SpousalPovedyCredit(dateofdeathbetween
12-31-91 and 1-1-95
lAME
John Yanoshak
[] 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
[] 11.Eleclion to tax under Sec, 9113(A) (Attach Sch O)
Decedent's Complete Address:
STREET ADDRESS 312 Glenn Rd.
CITY Camp Hill [ STATE
[zip 17011
PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount
224.52
Total Credits (A + B + C)
(t) 4,490.36
(2) 224.52
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total InterestJPenalty (D * E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 1 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) 4,265.84
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SR) 4,2 6 5.8 4
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .....................................................................................[] ~
b. retain the right to designate who shall use the property transferred or ita income; .........................................
c. retain a reversionary interest; or ..................................................................................................................... []
d. receive the promise for life of either payments, benefits or care? .................................................................. y
2. if death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ..................... . ................................ [] y []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ............... [] y
4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ [] y []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
v~,,~.,,~_ -- [I Media, PA 19063 '71 ~ lC~I
es of d~it~l on or after July I, 1994 and before January 1, 1995, the tax rate imposed on the net value of trensfere to or for the use of the
surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicebre 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 fineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116
1.2) [72 P.S. §9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
SCHEDULE B
STOCKS& BONDS
ESTATE OF FILE NUMBER
Coghlan, Margaret G. 21 - 04 - 0413
All proper~y jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION UNIT VALUE
OF DEATH
1 NEF New England Sec. Brokerage A/C 4NE-922279 5,967.93
Short Term Income Money Market Fund - 3,454.06
211.253 Harris Assocs. Focus Value Fund - 2,513.87
TOTAL (Also enter on line 2, Recapitulation) 5,967.93
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Coghlan, Margaret G. 21 - 04 - 0413
Include the proceeds of litigation and the date the.[3roceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule ~-.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1
2
3
4
M& TBank - Checking A/C 230011
M & T Bank - Savings A/C 15004205314749
Personalty, old and used
Bethany Village - nursing home refund
1,779.26
I10,493.59
300.00
1,000.00
TOTAL (Also enter on Line 5, Recapitulation) 113~572.85
SCHEEXJLEH
FUNERAL EXPENSES &
ADMeaSTRA~ ~
ESTATE OF FILE NUMBER
Coghlan, Margaret G. 21 - 04 - 0413
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A.
1
2
3
4
5
6
B.
1.
FUNERAL EXPENSES:
Myers-Hamer Funeral Home
Holy Cross Cemetery - grave opening
Radisson Hotel/Nino's Bistro - funeral meal
C-ingfich's Monuments - headstone
Acknowledgments, postage, misc. out of pocket expenses
Blooms by Vickery - funeral flowers
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State -- Zip
Year(s) Commission paid
Attorney's Fees Kassab Archbold & O'Brien, LLP
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Marianne F. McManus
Street Address 312 Glenn Rd.
City Camp Hill State PA
Relationship of Claimant to Decedent daughter
Probate Fees Cumberland County Register of Wills
Zip
17011
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland County Bar Assoc. - Estate Advertisement
The Sentinel - Estate Advertisement
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
8,832.00
700.00
1,412.58
600.00
100.00
212.00
2,000.00
3,500.00
234.00
75.00
108.95
200.00
17~74.53
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Schedde H
ESTATE OF FILE NUMBER
Cog]dan, Margaret G. 21 - 04 - 0413
3
4
John D. Graham - travel expenses to Cumberland County for probate and estate adminis~-ation
services
Kassab Archbold & O'Brien - reimbursement for xerox, postage, notary, fax and misc.
100.00
100.00
Page 2 of Schedule H
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Coghlan, Margaret G. 21 - 04 - 0413
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1
VISA
Bridges At Bent Creek Nursing Home - Final bill
669.14
1,111.28
TOTAL (Also enter on Line 10, Recapitulation) 1,780.42
~ SCHEDULE J
COMMONW~,L~ OF PENNSYLVANIA BEN EFICIARIES
ESTATE OF FILE NUMBER
Coghlan, Margaret G. 21 - 04 - 0413
RELATIONSHIP TO AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE
Io TAXABLE DISTRIBUTIONS (include outright spousal distributions)
I John D. Graham Son One-third tangible
16 Sugar Knoll Dr. personalty and residue
Devon, PA 19333
2 Marianne F. McManus Daughter One-third tangible
312 Glenn Rd. personalty and residue
Camp Hill, PA 17011-1135
3 Margaret G. Houseworth Daughter One third tangible
6216 Elaine Ave. personalty and residue
Harrisburg, PA 17112-1766
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LiNE 13 OF REV-1500 COVER SHEE'I
MaTBank
June 7, 2004
Kassab, Archbold & O~rien, L.L.C.
214 North Jackson Street
P.O. Box 626
Media, PA 19063
499 Mitchell Street, Millsboro, DE 19966
RE: Estate of Margaret (~. Coghlan
Date of Death: April 22, 2004
Social Security Number: 191-24-1001
Dear Ms. Willis:
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with this bank the following accounts.
1. Account iPtjpe ........................... Checking Account
Account Number ....................... 230011
Ownership (Names of] ..............Margaret G. Coghlan
Opening Date ........................... 08/68/64 (account closed 06/03/04)
Year to Date Interest. ................ $2.96
Balance on Date of Death. .........$1,777.56
Accrued Interest $ 1.70
Total. ...................................... $1,779.26
Account T!tpe ........................... Savings Account
AccountNumber. ...................... 15004205314749
Owners/dp (Names of] ..............Margaret G. Coghlan
Opening Date ........................... 12/12/03 (account closed 04/28/04)
Year to Date Interest. ................ $576.47
Balance on Date of Deatlt .........$110,448.49
Accrued Interest $ 45.10
Total ....................................... $110,493.59
Z roker"d e
A¢ooun!
Stalem eot Period:
~- Transactions by. Type of Activity
04102/o., 0~,/~0/~4 SOLD -
'
mJ~mm¢ 04m/~4 SOLD ~SAO03O2~ ' '-~t,~89 '- ~I~100
G~ YOU ~i
Cfl~K ~b~qS~ 0161 J"
-93~38
~A~ DOLL~
and qu~ ~d m~ h~,e ~en ro~d. 3,72~32 U~ "
Income Summary
D[vl~ea~ and Inlet1
~,.~J~l ~ncl Dividends - Curr~nl Year
A.'LOn~ F~nd Income
i'otal Divi~ends attd Inte~'t
0.00
0.82 0.00
0,00
0o0
$11,47 SO. O0
,account Number..'~E-92227g
MoneyMarket Fund Detail
/~weepManeyMarkelFund ~ " ' - /amnt --
MoNEY FUND puRGiAsE
NfO NEY FUND RED~,",PTION
IN £OME-P,E~hflfF=q'
828-99.
5;B 11.99
3,66324
~l R~ir~eslitmnt - Tbs ~lh~ ~n6~..6~ o)'.M~tu~J ~nd.d~ 'b ' "
thase ~sacli~'~v~h would ~:~'a~ on c~sfi~ bc~g I~ ~a ol axe~:i~fl ~
Ac¢c~nt Number. 4NE.-9'~2~79
~(ARGARET G CO GHLAN : ~,,~m~ ~ ~k.m ~t u ......
WILL OF MARGARET G.
COGHLAN
reason of my death to any government or subdivision thereof upon
or with respect to any property subject to any such tax, and any
penalties thereon, shall be paid by the Executor out of my
residuary estate, and all interest with respect to any such taxes
partly out of the income and partly out of the principal or portion
of my Estate, in the absolute discretion of the Executor; provided,
however, that the Executor shall not pay any such taxes, penalties
or interest attributable to any property included in my Estate
Solely because of a power of appointment thereover which I possess,
and such property shall bear its proportionate share of such taxes,
penalties or interest.
~.- 2. I direct that if my sister, Alice McClintock, is residing
with me at 20 Hunter Lane at the time of my death, then she shall
have the right to occupy the same premises until either her death
or she elects to Sell the house. Should my sister Alice elect to
sell the house during her lifetime, then my Estate's share of the
proceeds shall be placed in the Trust established under my Will for
Margaret G. Coghlan, of 20 Hunter Lane, East Pennsboro
Township, Cumberland County, Pennsylvania, make this Will, hereby
revoking all my former wills and codicils.
1. Ail legal debts, funeral expenses, costs of
administration of my Estate, estate taxes, inheritance taxes,
transfer taxes and other taxes of a similar nature payable by
the uses hereinafter described.
she
3. During my sister Alice's lifetime, and for so long as
resides at 20 Hunter Lane, the furniture, furnishings,
appliances and the other household items shall remain on the
premises for her use.
4. I give, devise and bequeath all the rest, residue and
remainder of my property, real, personal or mixed, tangible or
intangible, of whatsoever kind and wheresoever situated, together
with any property to which I may have any power of disposition or
appointment and whether acquired during or after my lifetime, IN
TRUST, for the following uses and purposes:
~ .... a. during the lifetime of my sister, Alice McClintock, the
Trustee shall make distribution of income, or principal if
necessary, for her health, maintenance, support and education, or
during illness or emergency, after taking into consideration her
other readily available assets and Sources of income.
5. My Trustee and Executor hereunder shall have the
following powers, in addition to those given by law:
a. To invest in, accept and retain any real or personal
property, including stock of a corporate fiduciary or its
holding company, without restriction to
investments, legal
b. To Sell, exchange, partition or lease for any period
of time any real or personal property and to give options
therefor for cash or credit, with or without security;
c. To borrow money from any person including any
fiduciary acting hereunder, and to mortgage or pledge
any real or personal property;
d. To hold shares of stock or other securities in
nominee registration form, including that of a clearing
corporation or depository, or in book entry form or
unregistered or in such other form as will pass by
delivery;
2
e. To engage in litigation and compromise, arbitrate
or abandon claims;
f. To make distributions in cash, or in kind at current
values or partly in each, allocating specific assets to
particular distributees on a no-pro rata basis, and for
such purposes to make reasonable determinations of
Current values;
g. To make elections, decisions, concessions and
settlements in connection with. all income, estate,
inheritance, gift or other tax returns and the payment
of such taxes without obligation to adjust the dis-
tributive share of income or principal of any person
affected thereby;
h. To retain uninvested cash, in such amounts and for
such periods of time as the fiduciary shall deem
advisable for the proper administration
property, of the
6. Ail shares of principal and income shall be free from
anticipation, assignment, pledge or obligation of the beneficiar-
ies and shall not be subject to any execution or attachment.
7. The Trustee shall have the power to terminate the Trust
under this instrument, should the share of a beneficiary, in the
sole opinion of my Trustee, be or become too small to warrant
continuing such fund in trust, or should its administration be or
become impracticable for any other reason, my Trustee, in his sole
discretion, may pay such share, absolutely, to the beneficiary.
Notwithstanding anything in the Will to the contrary, if the
beneficiary is a minor, my Trustee shall pay the amount to the
person maintaining said minor or may deposit such share in the
minor's name in a savings account in a savings institution of its
choosing, payable to the minor at majority.
3
8. Upon the death of my sister, Alice McClintock, the Trust
shall be terminated and the principal and income accrued to such
date, as well as any other Undistributed assets which are not a
part of the Trust, shall
Margaret A. Houseworth,
share and share alike,
distribution.
be distributed equally to my children,
Marianne F. McManus and John D. Graham, to
provided they are living at the time of
9. If after the lapse of six (6) weeks from the date of my
death or my sister Alice's death, whichever is later, my children
have been unable to determine the in-kind distribution of any of
my assets among themselves, then those items which have not been
distributed at the end of six weeks shall be sold and the entire
proceeds shall be given to the Sacred Heart Catholic Church in
Cornwall, Pennsylvania.
10. Should any of my beneficiaries predecease me or die prior
to the date of distribution, then I direct that his or her share
shall be evenly divided among the surviving beneficiaries.
11. I appoint my son, John D. Graham, as Executor and Trustee
of my Estate. If my son is unable or unwilling to act or continue
as Executor and/or Trustee, for any reason whatever and whether
before or after my death, I appoint my daughter, Marianne F.
McManus, as.successor Executrix and Trustee.
12.
elect to
I direct that if my son, John, or my daughter, Marianne,
take an Executor's fee, then he or she shall forfeit
his/her share as a beneficiary of my Estate under my Will.
4
13. No fiduciary under this Will shall
bond or other security for
fiduciary's duties.
be required to give
the faithful performance of the
IN WITNESS whereof, I have hereunto
day of 0 , 198
set my hand this
TESTATRIX:
Signed, sealed, published
Margaret G. Coghlan,
the presence of us and each of us,
't G. Coghian
and declared by the above-named
the TESTATRIX as and for her Last Will, in
who, at her request and in her
presence and
subscribed our
written above.
in the presence Of each other, have hereunto
names as witnesses thereto the day and year last
WITNESS
Address
WITNESS:
Address
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF DAUPHIN :
I, Margaret G. Coghlan, the TESTATRIX, whose name is signed
to ~he attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my Last Will, and that I signed it willingly and
as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and ackno~edged before me by Margaret
G. Coghlan, the TESTATRIX, this 5 day of
TESTATRIX:
MARG · T G. COGHLAN
Notary Pu61~ '
C0~ONWEALTH OF PENNSYLVANIA :
~sses whose n~es are ~'~gned to e attached' or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw the TESTATRIX sign and execute
the instrument as her Last Will; that the TESTATRIX, signed
willingly and executed it as her free and voluntary act for the
purposes therein expressed; that each subscribing witness in the
hearin~ and sight of the TESTATRIX signed the Will as a witness;
and that to the best of our knowledge the TESTATRIX was at the time
18 or more years of age, of sound mind and under no cons%taint or
undue influence.
,, Sworn to or . affirmed
and subscribed to ~before me
~ifn~-~ses, this ~f And
WITNESS: WITNESS:
by
(SEAL)
KAO
KASSAB ARCHBOLD &
EDWARD KASSAB
WILLIAM CORNELL ARCHBOLD, JR.*
JOSEPH PATRICK O'BRIEN*'
RICHARD A. STANKO
TIMOTHY B. ANDERSON
PATRICK S. MINTZER
July 15, 2004
O'BRIEN, L.L.C.
OFCOUNSEL
JOHN YANOSHAK
FORMER PA HOUSE SPEAKER
MATTHEW J. RYAN
1932-2003
*ALSO MEMBER DC BAR
**LLM TAXATION
Cumberland County Courthouse
Register of Wills Office
One Courthouse Square
Hanover and High Streets
Carlisle, PA 17013-3387
Re:
Estate of Margaret G. Coghlan, Deceased
Date of Death: April 22, 2004
File No.: 2104-0413
Dear Sir or Madam:
On behalf of John D. Graham, Executor of the above-referenced Estate, I enclose
herewith the following documents for filing of record:
Inheritance Tax Return of Resident Decedent, in duplicate with copies of
valuation data and Will attached;
2. Inventory, in duplicate;
3. Check in the sum of $4,265.84, representing tax calculated to be due at discount.
Please forward receipt for payment as promptly as possible.
Very truly yours,
~ . /(,~...7...~__
DONNA LEE WILLIS,
Paralegal
DLW/dd
Enclosures
cc: John D. Graham, w/encls.
214 North Jackson Street · P. O. Box 626 · Media, Pennsylvania 19063
(610) 565-3800 · (800) 648-8597 · Fax (610) 892-6888 · http://www, kassablaw, com· e-rnail: mail@kassablaw, com
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA l 7128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
NO. CD 004176
GRAHAM JOHN D
16 SUGAR KNOLL DRIVE
DEVON, PA 19333
fold
ESTATE INFORMATION: SSN: 191-24-1001
FILE NUMBER: 2104-041 3
DECEDENT NAME: COGHLAN MARGARET G
DATE OF PAYMENT: 07/19/2004
POSTMARK DATE: 07/1 9/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 04/22/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,265.84
TOTAL AMOUNT PAID:
94,265.84
REMARKS:
SEAL
CHECK# 1 O4
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
,¢, $~.75o
°
KASSAB ARCHBOLD & O'BRIEN, L.L.C.
214 N. Jackson Street, P. O. Box 626, Media, PA 19063
Cumberland County Courthouse
Register of Wills Office
One Courthouse Square
Hanover and High Streets
Carlisle, PA 17013-3387
Register of Wills of Cumberland County,
INVENTORY
Estate of Coghlan, Margaret G.
also known as
, Deceased
John D. Graham
Pennsylvania
No. 21 -04-0413
Date of Death 4/22/2004
Social Security No. 191-24-1001
The Personal Representative(s) of the above Estate, deceased, vedfy that the items appearing in the following Inventory
include all of the personal assets wherever situate and all of the real estate located 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 the 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/We 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 falsification to authorities.
Personal Representative
I.D. NO.: 23032 S,g~
Signature:
Address: 214 N. Jackson St. Address: 16 Sugar Knoll Dr.
Media, PA 19063 Devon, PA 19333
Telephone: 610/565-3800 Telephone: r-~
Dated: oc
Personal Property
NEF New England Sec. Brokerage A/C 4NE-922279
Short Term Income Money Market Fund - 3,454.06
211.253 Harris Assocs. Focus Value Fund - 2,513.87
5,967.93
M & T Bank - Checking A/C 230011
M & T Bank - Savings A/C 15004205314749
Personalty, old and used
Bridges At Bent Creek - Nursing home refund
Total Personal Property
1~1,779.26
493.59
300.00
000.00
$119,540.78
(Attach additional sheets if necessary) Total Personal Property and Real Estate $119,540.78
KASSAB
KAO
ARCHBOLD &
O'BRIEN,
L.L.C.
EDWARD KASSAB
WILLIAM CORNELL ARCHBOLD, JR.*
JOSEPH PATRICK O'BRIEN**
RICHARD A. STANKO
PATRICK S. MINTZER
September 24, 2004
OF COUNSEL
JOHN YANOSHAK
FORMER PA HOUSE SPEAKER
MATTHEW J. RYAN
1932-2003
*ALSO MEMBER DC BAR
**LLM TAXATION
Register of Wills
County of Cumberland
One Court House Square
Carlisle, PA 17013
Attn: Jackie Aust
Re'
Dear Ms. Aust:
Estate of Margaret G. Coghlan, Deceased
No. 21-04-0413
I am enclosing the original and one copy of the Inventory in the above estate for filing.
I am also enclosing our firm check in the sum of $10.00. I attempted to file this form in
July, but inadvertently neglected to send the filing fee. I apologize for any inconvenience this
may have caused.
! am also enclosing a extra copy of the Inventory for you to time-stamp and return to me
in the enclosed enVelope.
Thank you for you attention to this matter.
Very truly yours,
/
/
DONNA LEE WILLIS,
Paralegal
DLW/cm
Enclosures
214 North Jackson Street · P. O. Box 626 · Media, Pennsylvania 19063
(610) 565-3800 · (800) 648-8597 ° Fax (610) 892-6888 · http://www.kassablaw, com· e-mail: mail@kassablaw, com
BUREAU OF INDIVIDUAL TAXES
TNHERTTAHCE TAX DZYTSTOH
DEPT. 180601
HARRISBURg, PA 17118-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-15~i? EX AFP
JOHN YANOSHAK '04 SEP 15 /18:25
KASSA]} ETAL
21q N JACKSON ST ',,
HEDZA ~A '19063
DATE 09-1q-200R
ESTATE OF COGHLAN
DATE OF DEATH Oq-ZZ-200~
FILE NUHBER 21 0~-0q15
COUNTY CUHBERLAND
ACN 101
Amoun~ Remi~ed
HARGARET
G
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF COGHLAN HARGARET GFZLE NO. 21 0~-0~15 ACN 101 DATE 09-1~-200q
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Par~nership Interest (Schedule C) (3)
q. Mortgages/Notes Receivable (Schedule D)
$. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (ScheduZe G) (7)
8. Total Assets
APPROVED BEDUCTZONS AND EXENPTZONS:
9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10)
11. Total Deductions
12. Nat VaZua of Tax Return
51967.95
O0
1151572.85
00
O0 NOTE: To insure proper
credit to your account,
subeit the upper portion
O0 of this fore with your
tax payment.
00
(8)
17,97q.53
1:5.
lq.
NOTE:
ASSESSMENT OF TAX: 15. Aeoun~ of Line lq at Spousal rata
16. Aeount of Line 1~ taxable a* Lineal/Class A rate
17. Aeount of Line lq at Sibling rata
18. Amount of L/ne lq ~axable a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYMENT
DATE
07-19-200q
119,5~0.78
1,780.fi2
(11) 1q.7~4.95
(12) 99,785.83
Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5) . O0
Nat Value of Estate Subject to Tax (lq] 99,785.83
Z~ an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~111
re~lect ~igures that include the total of ALL returns assessed to date.
RECEZPT
NUMBER
CDOOq176
DZSCOUNT (+)
ZNTEREST/PEN PAID (-)
ZZq.52
(15) .00 x O0 = .00
(16) 99,785.83 x Oq5= q,q90.36
(17) . O0 X 12 = . O0
(lB) .00 x 15 = .00
(1~)= q,~90.36
AMOUNT PAID
q,265.8q
q,q90.36
.00
.00
.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THZS FORM FOR INSTRUCTIONS.)
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATZVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far
lifo or for years, tho Commonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S.
Section 91¢0).
Detach the top portion of this Notice and submit aith your payment to the Register of Rills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which ams not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at the Office
of the Register of Rills, any of the 25 Revenue District Offices, or by calling the special Z¢-hour
answering service for fores ordering: 1-800-$6Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-¢¢7-$020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount ar interest) as shown on this Notice must object aithin sixty (60) days of receipt of
this Notice by:
--arittan protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) far an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (52) discount of
the tax paid is allowed.
The lex tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes ahlch became delinquent before January 1, 1962 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after
January 1, 198Z ail1 bear interest at a rate ahich ail! vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOq are:
Intarest Daily Intarest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .0005¢8 ~'~)'~& - 1991 112 .OOO3Ol ~ 9X .0002¢7
1983 162 .000¢38 1992 91 .0002¢7 ZOOZ 6Z .00016¢
198¢ llZ .000301 1993-199¢ 7X .000192 2003 SZ .000137
1985 132 . 000356 1995-1998 92 . 0002¢7 ZO0¢ CZ . 000110
1986 XOZ .00027¢ 1999 72 .000192
1987 107. . 00027¢ ZOO0 72 . 000192
--[ntarast is calculated as follows:
INTEREST = BALANCB OF TAX UNPAID X NUI{BER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Xf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Register of Wi lIs of Cumberland County
Name of Decedent:
STATUS REPORT UNDER RULE 6.12
tv1/'1-R CrA (e.t. T G C () (7 H L 1'1, /-.1
L/_ 22- Z OOL{
L I (; q - 0 LI L 3
Date of Death:
Estate No.:
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:
I. State whether administration of the estate is complete:
Y es ~ No 0
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. I is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes 0 No IE1
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 l8J. No 0
c. Copies of receipts, releases, joinders and approval of formal or informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
Date:
c:/t)r/
~
:::)
}) G 1Cr1 KI\ VY\
.,
J
I L? S iJC~(\tC kNOLL D~
Address }) f \i('\~j fA- , cr 333
G I 0 - _~ 2 S - G ( C0 ~:'AT. (.,3 07
Telephone No.
Capacity:
l8l Personal Representative
o Counsel for personal representative
cd
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF MARGARET G. COGHLAN
DECEASED
NO . 21 - 04 - 0413
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I, MARGARET HOUSEWORTH,
am one of the heirs of Margaret G. Coghlan, Deceased and I hereby
acknowledge having received from John D. Graham, Executor of the
Estate of Margaret G. Coghlan, Deceased, the sum of Forty Thousand
Two Hundred Nineteen Dollars and Eighty-two Cents ($40,219.82) In
full satisfaction of all sum or sums of money, share or shares,
purports and dividends which were due, owing and payable and
belonging to me, by any means whatsoever for or on account of my
full share, part of the dividend of the real and personal Estate of
Margaret G. Coghlan, Deceased.
AND, I do by these presents remise, release, quit-claim and
forever discharge the said Executor, his heirs, executors and
administrators of and from the said legacy or legacies and of and
from all actions, suits, payments, accounts, reckonings, claims and
demands whatsoever, for or by reason thereof or of any other act,
matter, cause or thing whatsoever from the beginning of the world
to the day and date of these presents.
this
IN WITNESS WHEREOF, I have
'I
fit day of (/' ~ ~
I
i
/
, 2005.
~~
Mar. a t Houseworth
hereunto set my hand and seal
-
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF MARGARET G. COGHLAN
DECEASED
NO. 21- 04 - 0413
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I, MARIANNE McMANuS, am
one of the heirs of Margaret G. Coghlan, Deceased and I hereby
acknowledge having received from John D. Graham, Executor of the
Estate of Margaret G. Coghlan, Deceased, the sum of Forty Thousand
Two Hundred Nineteen Dollars and Eighty-two Cents ($40,219.82) in
full satisfaction of all sum or sums of money, share or shares,
purports and dividends which were due, owing and payable and
belonging to me, by any means whatsoever for or on account of my
full share, part of the dividend of the real and personal Estate of
Margaret G. Coghlan, Deceased.
AND, I do by these presents remise, release, quit-claim and
forever discharge the said Executor, his heirs, executors and
administrators of and from the said legacy or legacies and of and
from all actions, suits, payments, accounts, reckonings, claims and
demands whatsoever, for or by reason thereof or of any other act,
matter, cause or thing whatsoever from the beginning of the world
to the day and date of these presents.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this
e-h\
, 2005.
day of ~<JIfV~
-
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF MARGARET G. COGHLAN
DECEASED
NO . 21 - 04 - 0413
RECEIPT AND RELEASE
KNOW ALL MEN BY THESE PRESENTS, that I, JOHN D. GRAHAM, am one
Two Hundred Nineteen Dollars and Eighty-two Cents ($40,219.82) in
Estate of Margaret G. Coghlan, Deceased, the sum of Forty Thousand
acknowledge having received from John D. Graham, Executor of the
of the heirs of Margaret G. Coghlan, Deceased and I hereby
full satisfaction of all sum or sums of money, share or shares,
purports and dividends which were due, owing and payable and
Margaret G. Coghlan, Deceased.
full share, part of the dividend of the real and personal Estate of
belonging to me, by any means whatsoever for or on account of my
AND, I do by these presents remise, release, quit-claim and
from all actions, suits, payments, accounts, reckonings, claims and
administrators of and from the said legacy or legacies and of and
forever discharge the said Executor, his heirs, executors and
demands whatsoever, for or by reason thereof or of any other act,
to the day and date of these presents.
matter, cause or thing whatsoever from the beginning of the world
IN WITNESS WHEREOF, I have hereunto set my hand and seal
6,
day o()r..-..-<
, 2005.
this