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Home My WebLink About04-23-09!i~ ,I~tF~ ~~~~ ~ ~~ ~ ~~, ~ h, ~ ~ ~ _~ ~ ~ ~ ~ ~~ ~ ~ . ~ ' ~' ~ '`~ ~ 1 '~ ~'~ ~ , _= ~ r, rv I 1 F --~ .. ( y ' ~~ ~ ! .t ! ~ c''~i ~, ~ t:C ~ CL ° tF ~; t.$ ~ '~ ~' J ~: L V ~ f, '.~ ~ ~ C~ ! ~ ~ T //~~/~ VJ (n ~ O ^` (~, ~ ~ ~ O CV ~ _ L ~ O (~~~~ N = "~ (A ~ ~ to ~ ~ ~ O i - N U O cB C~~~~U ~M N ~D m 0 n Q z a ^~' r N Hz F ~ z C ~ z a ~ D y x~ '~" a ~' N x I tt ry l~- - 3 \ 7 1 f, ~ ~ x; ' I '=~''AM'1"` ~ ~ r ~ f I ~a .~~ ~ ~ r', z •~''! ~ . ~ ti ~ ~ ti { .: ~E y. ~''- ~ i~ '~~ ~ -;, ,_ .f~ `. ~ t;~ r rS 4 i i Fti ~ ~ ~I /''~ i( . ~ i~ 4 ~°~ j MCCARTHY WEISBERG CUMMINGS A PROFESSIONAL CORPORATION ATTORNEYS AT LAW JAMES J. MCCARTHY, JR.* OF COUNSEL 2041 HERB STREET SUELLEN M. WOLFEj'* LARRY A. WEISBERG DERREx w. CUMMINGS*" ~ HARRISBURG, PENNSYLVANIA 17103-1624 f LL.M. (TAXATION PHONE: 717.238.5707 *CERTIFIED PUBLIC ACCOUNTANT FAX: 717.238.5708 "MEMBER ARIZONA BAR April 22, 2009 Glenda Farner Strasbaugh `-~ `p c~ ~'' Register of Wills ~'~ ~ "' 1 Courthouse Square ~ .:,- ~ ~ ~' Room 102 ~ _`-~~'~ N ' Carlisle, PA 17013 ~ ~ ~~ ~`' '~' .:. _= ~. - RE: Estate of Grace S. Farrell, Deceased y --~ N - File Number: 21-08-00438 c~ - ~~ w Dear Mrs. Strasbaugh: Enclosed are an original and one copy of the Inventory and REV-1500 for the above estate. Also enclosed is a $15.00 fee made payable to Register of Wills, Agent. Let me know if you have any questions. Sincerely, ~~ ~~~ ~~, y James J. McCarthy, Jr. Enclosures C: Joseph W. Farrell, Executor 00 1 J 1505607120 5 REV- EX (06-05) OFFICIAL USE ONLY PA Department of Revenue l T county code Year File Number axes Bureau of Individua 280601 0X INHERITANCE TAX RETURN 2 1 0 8 0 0 4 3 8 . PO 6 Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 174388716 04092008 06151947 Decedent's Last Name Suffix Decedent's First Name MI FARRELL GRACE S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI FARRELL JOSEPH W Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return 4. Limited Estate ^ qa, Future Interest Compromise ^ (date of death after 12-12-82) g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust ® (Attach Copy of Will) (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ ~D' betweenP23~91Candtla1 95jfdeath CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFI Name JAMES J. MCCARTHY, JR. ESQ. Firm Name (If Applicable) MCCARTHY WEISBERG CUMMINGS, P.C. First line of address 2041 HERR STREET Second line of address City or Post Office HARRISBURG ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) L TAX INFORMA~ON SHOULD~~ DIRECTED TO: Daytime Telep Numbed 71723354 :.-~ i .. -,,~ ... ~ __ ~rn REGISTER OF;VV,I~S USE-.DNLY ~: } - ~`~ C1i State ZIP Code PA 17103-1624 Correspondent's a-mail address: jamesjmccarthy@comcast.net DATE FILED I-.~: Under penalties of perjury, I declare that I have examined th' eturn, including accompanying schedules and statements, and to the best of my knowledge and belief, 'T's e, correct and complete. Declaration of preparer oth tan the personal representative Is based on all information of which preparer has any knowledge. SIGNA RE OF PE S N RE O I E FO FILING RETU DATE JOSEPH W. FARRELL _ ~ 1-~0 D D ss 41ST D STREET, LEMOYNE, PA 17043 SIGN TURE OF PREP RER OTHER THAN REPRES NTAT E DATE ~, - ~; ~~ James J. McCarthy, Jr., Esq. ~-~ - ~ a - 2 O v ADDRESS 2041 Herr Street, Harrisburg, PA 17103-1624 Side 1 1505607120 1505607120 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 08 - 00438 FARRELL, GRACE S __ __ _ - - - STREET ADDRESS ~ 541 S THIRD STREET CITY _ _ ___ STATE ,ZIP LEMOYNE PA i 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount -- --_ - - - Total Credits (A + B + C) (2) 0.0 3. Interest/Penalty if applicable p, Interest E. Penalty - ___ -- Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theDVERPAYMENT. (4) Check boz 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 theTAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) Q , Q 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 b. retain the right toldes gnatetwho halrtuse the property transferred or its income :................................ , I~, x c. retain a reversionary interest; or ............................................................................................................ I. _~ ~ X I d. receive the promise for life of either payments, benefits or care? ........................................................... ~ ,I I x ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................._.................................................................................. x,l ____ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death3....... I x ; 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which _ contains a beneficiary designation? ............................................................................................................... , ; x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR For dates of death on or after Juiy 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exempta transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 1505607220 REV-1500 EX Decedent's Social Security Number oecedem'eName: FARRELL, GRACES 17 4 3 8 8 7 1 6 __ REC APITULATION 1. Real Estate (Schedule A} .................................................................................... . 1. 2. Stocks and Bonds (Schedule B) .......................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ...................................................... . 4. 12,887.14 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E.) .............. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property . (Schedule G) ^ Separate Billing Requested ............. 7. 12,887.14 g. Total Gross Assets (total Lines 1-7) ..............................__............................_...... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) .............................._...... . 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. .. 10. 0.00 11. Total Deductions (total Lines 9 & 10} ............................._.............................__... . 11. 12,887.14 12. Net Value of Estate (Line 8 minus Line 11} ....................................................... ... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .............................._............. .. 13. 12,887.14 14. Net Value Subject to Tax(Line 12 minus Line 13) ............................................. .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 1 2, 8 8 7.14 15. 0. 0 0 (a)(1.2) X .00 16. Amount of Line 14 taxable 16 at lineal rate X .045 . 17. Amount of Line 14 taxable 17. at sibling rate X .12 18. Amount of Line 14 taxable 18. at collateral rate X .15 19 0.00 19. Tax Due ..............................._............................._............................_................. . ... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 J SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ', _ _.-___ FILE NUMBER ESTATE OF FARRELL, GRACES 21 - 08 - 00438 _. Include the proceeds of litigation and the date the proceeds were received by the estate411 property jointly-owned with the right of survivorship must be disclosed on schedule F. -- --- _- __ ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH - _ __ __ __ 1 PNCBANK -CHECKING ACCOUNT NUMBER 51-4010-5405 4,836.07 2 COMMONWEALTH OF PA -FINAL PAYCHECK 1,224.99 3 COMMONWEALTH OF PA -VACATION AND SICK PAY 6,826.08 __ TOTAL (Also enter on Line 5, Recapitulation) 12,887.14 REV-1513 EX+ (9.00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FARRELL, GRACE S --- RELATIONSHIP TO NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT RECEIVING PROPERTY oo Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 JOSEPH W. FARRELL ~~ Husband 541 S THIRD STREET LEMOYNE, PA 17043 FILE NUMBER 21 - 08 - 00438 - - SHARE OF ESTATE 'AMOUNT OF ESTATE (Words) ($$$) __ __ ENTIRE ESTATE ',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~f 0.00 Regular Checking ACCOLillt Statement PNC Bank c For the period 04/15!2008 to 05/13/2008 GRACE S FARRELL 541 S 3RD ST LEMOYNE PA 17043-2041 QPNCBANK Primary account number: 51-4010-5405 Page 1 of 1 Number of enclosures: 0 For 24-hour banking, and transaction or interest rate information, sign on to 'a' PNC Bank Online Banking at pnc.corn. For customer service call 1-866-PNC-4000 between tl)e hours of 6 AM and Midnight ET. Para servicio en espafiol, 1-866-HOLA-PNC Moving? Please contact us at 1-866-PNC-4000 ® Write to: Customer Service PO Box 609 Pittsburgh PA 15230-9738 (~ Visit us at pnc.cotn ~ -~. ~„ vague Frv... ~~r a, r 'y Dtir iciBtlOiuiilt7 tiV iris For questions about your account, ~ TDD terminal: 1-800-531-1648 please call 1-866-PNC-4000. t+or h`:""'g i"'f„ir`a `u""` °"I`' sometimes bigger dreams require larger loans. With highly competitive rates and low down payments, we can offer more mortgage options utd better financing solutions. Whether you're shoppntg for a new primary residence, a second home, or considerutg a nfutance. ire can tailor r jumbo mortgage that fits your big plans perfectly. ;~or Afore Information: > Visit your local PNC Bank branch > Visit pncrnorigage.com > Call 1-800-778-6678 Regular Checking Account Summary Grace S Farrell 4ccount number: 51-4010-5405 Balance Summary Beginning Deposits and Checks and other balance other additions deductions ~t,33ti.17 .t1(1 ~i,Yati.l7 Please see tl~e Activity Detail section for additional infonration. Ending balance .0(, Average monthly Charges balance and fees Ci00.$41 .00 Activity Detail Other Deductions )ate Amount Descripfion ,~{;'13 .t)0 ChustandinK Item Ca~~sc PI,~IS •1,33f.17 I)el.~it Dlenw I2eferenre No o`?11c)1? I`3 There were 2 Other Deductions totaling $4,836.7 7. Daily Balance Detail )ate Balance Date Balance , {,; 151,836. t 7 o V 18 oc, 'aging for college'? '\C Bank can provide solutions to all your education financing needs. ('all now to review your options v ith an experienced loan counselor. :'all PNC Bank: 1-800-762-1001 f you prefer to apply onlnic, visit us at pnconcampus.com. fORM953R-1005 L A S T W I L L A N D T E S TAME N T O F G R A C E S. F A R R E L L I, GRACE S. FARRELL, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils, if any, that I have made. FIRST: It is my wish, and I direct, that after my death any part of my body may be used to replace diseased or worn out parts of other humans or to rehabilitate human parts or organs. Any part of my body which can be preserved for subsequent restorative purposes in living humans may be stored for this purpose. I further direct that the remainder of my body be buried. SECOND: All of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath to my husband, JOSEPH W. FARRELL, so long as he shall survive me by thirty (30) days. - THIRD: Should my husband fail to survive me by thirty ~_~ (30) days, then I give, devise, and bequeath all of my Estate, of r, whatever nature and wherever situate, to my son, MARC JOSEPH FARRELL, of Pittsburgh, Pennsylvania; and to my daughter, JULIE BARKER FARRELL, of Camp Hill, Pennsylvania, in equal shares, so `°l long as each shall survive me by thirty (30) days. Should either of my children fail to survive me by thirty (30) days, but be represented by children then living, these children shall take, per stirpes, the share to which my child would have been entitled if then living. FOURTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executor, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. FIFTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. SIXTH: I nominate, constitute, and appoint my husband, JOSEPH W. FARRELL, as Executor of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my husband to act for whatever reason in this capacity, then I nominate, constitute, and appoint my children, MARC JOSEPH FARRELL and JULIE BARKER FARRELL, as Co-Executors of this, my Last Will and Testament. I direct that no representative named above shall be required to post security for the faithful performance of his/her J ~~ duties in any jurisdiction insofar as I am able by law to relieve _\; him/her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the .~~ ~: ~: duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ~ day of April, 1992, on this, the third of three typewritten pages. I have also signed the left-hand margin of the first two of these pages for purposes of identification only. J r~Y GRACE S. FARRELL SIGNED, PUBLISHED, and DECLARED by the Testatrix, GRACE S. FARRELL, as her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. 1 ~~ ~ 1~Nn ~,1C ~ ~ amt' X14 A c 1 a rJ V ~'r~.J ~Q . A C R N OWL E D G M E N T Commonwealth of Pennsylvania County of Cumberland I, GRACE S. FARRELL, Testatrix, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and subscribed before me by GRACE S. FARRELL, the Testatrix, this ~'~~`- /-~ day of ~.. ;_ !' 1 ~ ~ 1992. ;- l~ ~' ~ _':~i~k'.':L SEAL ~,--%/ SHA^!'.~`~ '..1~.l+Z, tiGT;~.RY PC~L[C CA.f4P N;LL i:URO. CL'^PE~LA,;O CO. MY CGt'c;ISS:C;~ fY.PIl;ES ACT. 1, 1.^v?5 A F F I D A V I T Commonwealth of Pennsylvania County of Cumberland ~ , ~ .~~ ~ .~ r _ '1~. -~ ~. ~..~tilt~~ and We, y instrument, witnesses whose names are signed to the attached the that we ein duly qualified according to law, depose and say b g e resent and saw the Testatrix sign and execute t e wer p that GRACE S. Fp,RRELL instrument as her Last Will and Testament; or the purposes executed it as her free and voluntary act f n and sight of therein expressed; that each of us in the hears g to the best and that, the Testatrix signed the Will as witnesses; ears of age of our knowledge, the Testatrix was at that time 18 y der of sound mind, and under no constraint or undue or of influence . n ~ ~~~, 1.11 k L,n ~ c~-J1 ? ` Sworn or affirmed to and subscribed,`to before me ~ .f 1 J. s ~ ' , ~•\ and ~ y ~ t , ~ ! ~_ ~ • by ~ ~ ~.. `-` day of ~ '~ ~. , 1992 . witnesses, this ~- ~ I ., ~ ~__. ~~ /. ,{` \l .. i 'i t' i \\ // ly ~) i ~`_ ~ 'tip. ~--=- NitthR!,1L SGAL ~" .'.;1V '.rL'iZ. 1i' t{.RY P!:~LC MY CG'~Cti:.Sit;l F.XPi!~ES UC_ T~5 ~~' Pct !~ e C~ P~~~ `3~~ . cx~