HomeMy WebLinkAbout04-24-0915056041158
REV-1500 Fx cos-o5) OFFtCULL USE ONLY
PA Dspamnent d Rswnus County Code year Ftle Number
euroau dlndhAduN Tans 20 07 0388
Po sox 4eoew INHERITANCE TAX RETURN
Harrisburg, PA 7 7 7 48-0807 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Socal Security Number Date of Death Date of Berth
210-26-5212 03172007 02131932
Decedent's Last Name
BEINHOWER
Suffix Decetlent's First Name
CLAIR
(N Applicable) Enter Surviving Spouse's IMormation Below
Spouse's Last Name Suflbc Spouse's First Name
BEINHOWER NANCY
Spouse's Social Seanry Number THIS RETURN MUST BE FILED IN DUPLICATE WPTH THE
193-24-1085 REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
MI
MI
O 1. Original Refum ^ 2. Supplemental Ratum ^ 3. Pe
m'i
2j (date of death
nd2 13~
o
o
8
^ 4. Limited Estate ^ 4a. Future Interest Compromise (tlete d ^ 5. Federal Estate Tax Return Required
death after 12.12-82)
^ 6. Decedent Dled Testate ^ 7. Decedent Maintained a LMng Trust - 8. Total Number of Sefe Depoatt Boxes
^ (Attach Copy of Wllq
^ 10 (Attach Copy of Trust)
th
dit
d
t
f d
l P
rt
C
9113(A)
^ 11
Election la lax under Sec
9. LRigatlon Proceeds Received . (
a
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ea
ove
y
re
Spousa
between 12-31.9t and 1-1-95) .
.
(AfleM Sch. O)
CORRESPONDENT • 7'M8 SECTION MUST SE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION BHOULD EE DIRECTED 70:
Name Daytime Telephone Number
MAT THEW J• GOLDEN 717-233-1000
Firm Name (If Applicable)
SKARLATOS & ZONARICH
First line of address
17 S• 2ND STREET
Second Iine of address
6TH FLOOR
City or Post Office
HARRISBURG
State ZIP Code
PA 17101
REIXSTER OF WILLS USE ONWG
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der pen of per)ury, dsGae n I haw//~~~~mined this return, inclutlinp accompanying schedules end statemama, end to tM Mat of my knowlad9e end belief,
t b sus, end can d p16pglsr other than the personal roproaentathw le based on all infonnatian bf whidl properar has any kr}owNdge. ~
17 S 2ND ST 6TH FLOOR HARRISBURG PA 17101
PLEASE USE ORIGINAL FORM ONLY
Side 7
L 15056041158 ernasa7s.ooo 15056041158 J
C~
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15056042159
REV-1500 FCC
Decedent's Social SeCUfity Number
210-26-5212
D.cw«rr.ram.$EINHOWER CLAIR
RECAPITULATION
1. Reel estate (Schedule A) ............................. 1. 0 . 0 0
2. stocks and Bones (Sdretlule B) .......................... 2. 0 • 0 0
3. Closely Held Corporation, Partnersdp ar Sole-Proprietorship (Schatlule C) ...... 3. 0 • 0 0
4. Mortgagee & Notw Reoeivade (Sd~edule D) .................... 4. 0 • 0 0
5. Cash, Bank Deposks 8 Miscellaneous Personal Properly (Schedule ~ ........ 5.
0.00
8. Jointly Owned Properly (Schedule F) ~ Separate Billing Requested ..... 8. 0 • 00
7. Inter-Vivos Tansfers & Miscellaneous Nan-Probate Property
(schedule G) Q Separate Billing Requested ..... 7. 5 6 612.0 0
a. Total Grow Aaaeb (teal Uses t-7> ........................ s. 56612.0 0
9. Funeral t~enaes 8 AdmidsUadve Costa (Schedule H) ............... 9. 12 9 8 4 • 0 0
10. Debts of Decedent, Mortgage Liadltties, & Lfens (Schedule I)........... 10. 0 . 0 0
11. Total Dsductlons (total Lines 9 & 10) . ............. 11. 12 9 8 4 • 0 0
12. Net Vatus of Estate (Una 8 minus Une 1 t) ................... 12. 4 362 8 .00
13. Charttable and Governmental Bequesls/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ................ 13. 0 • 0 0
14. Nst vacua sub)eet to Tax (Line 12 minus Line 13) ............... 14. 4 3628.0 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxade
at the spousal tax rate, or
transfers urr~er Sec. 9118
2
x
(a)(1.
)
.o 21814.00 15• 0.00
18. Amount of Line 14 ta~mde
at lineal rate x .045 21813.00 1B• 9 82.00
17. Amount of Line 14 taxade
al sibling rate X .12 0, 0 0 17• 0. 0 0
1 S. Amount of Line 14 tamda
at cdlateral ratex.t5 0 , 00 18. 0.00
19. rAXDUE ............ . ...................... 19. 982.00
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L 15056042159 euae~e2.ooo 15056042159
REV-151b Ex Paps 3 Flk Number
Decetiertt's Com to Address: U ~ 8 8
DECEDENT'S NAME
STREET ADDRESS
CRY STATE ZIP
Tax Paymertta and Credits:
1. TexDue(Page2Line19) (1) 982.00
2. Credita/PaymeMs
A. Spousal Poverty Credo 0 . ~ 0
B. Prior PaymeMe ~ . 0 0
c. aeca,M 0.00
7oltl Credits (A+B+C) (2) 0 • 00
3. InterestlPenalty if applicabb
D. Interest 0 . 0 ~
E Penalty o . 0 0
ra.lmtaeetmansny(D+E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This ie the OVERPAYMENT.
FIII in box on Papa 2, Line 20 to request a refund. (a) ^ . 0 0
5. If Line t + Line 3 is greater than Line 2, enter the difference. This is the TA%DUE. (5) 982 • 00
A. Enter the interest on the tax due. (SA) 0 • 00
B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B) _ 982 .00
Make Check Payable to: FdEpSTER OFWIL.L.S, AGENT
PLEASE ANSWER THE FOLLOWMIG QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a trensfer and: Y N
a. retain the use or income of the properly trertsferred; , , , , , , ~ X
b. retain the right to designate who shall use the property transferred a its Income; ......... X
c. retain a reversionary interest ar .......................... 8 X
tl. receive the promise for Irfe of either paymeMa, benefits or care? ................. X
2. If death occurred after December 12, t 982, did decedent transfer property within one year of death
without recelNng adequate conaMeretlon7 ............................. ^
3. Did decedent own an "in trust for" or payable upon death bank aCWtrM or searity al his ar her deeth7 . ^ X
4. Did decedent own an Intlividual Retirement Axount annuity
or other non-probate property which
,
contains a beneftdary designation? ................................. X^ ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FLE B A8 PART OF THE RETURN
For Oates of death on or after July 1, 1994 and before January 1, 1895, the tax rate Imposed on the net value of transfers to or for the use of the surviNnp spouse
is three (3) percent [72 P.S. §9t 18 (a) (1.1) (pl•
Far tlates of death on or after January 1, 1895, the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse k zero (0) percent
[72 P.S. §9118 (a) (1.1) (H)). The statute does not exemot a trenafer to a surviving spouse from lax, antl the statutory requirements fa disclosure of assets and
Bling a tax return are still applicable even if the survivirg spouse Is the Doty lxanefidary.
For dates of tleath on or after Juty 1, 200D:
The tax rate imposed on the net value of lrensfere from a deceased child twenty-one years of ape or younger at death to or for use of a natural parent, en
adoptive parent, or a stepparent of the child Is zero (0) percent [72 P.S. §9118(a)(1.2)].
The tax rate Imposed on the net value of transtere to or for the use of the decedent's lineal benefidarles H four antl one-halt (4.5) percent, except as noted In
72 P.S. §8118(1.2) [72 P.S. §8118(x)(1)).
The tax rate imposetl on the net value of trartsfere to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9118(a)(1.3)]. A sib5rg bdefined,
under Section 9102, as an IndiNdual who has at least one parent in common with the decedent whether by blood ar adoptlon.
BMIBrt 1.000
REV-1510 EX ~ (efle)
Cq~#IONWEALTH OF PENNSYLVANIA
INFEfMTANCE TAX RE111RN
FE91DENf DECEDBdr
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
Clair 13ainhoxar 20 07 0388
Thls schetlule must be completed end filed If the answer to any of questions 7 throuyl 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBE OF PROPERTY
ragnewAEOVneiRran>as:,nmeaEUiwe'rr roa~rrt uo
neN,IEOFTYM9t ATf/OIAWA'OFMp®PoRREKEBTATE
DATE OF DEATH
VALUE OF ASSET
%OF DECdS
INTEREST
EXCLUSION
TAXABLE
VALUE
~~ Wasington National -Policy A
VAR002347 39,962 100.0000 0 39,962
2 Lincoln Financial Group -
Polioy MTSN5328266 16,650 100.0000 0 16,650
TOTAL (Also enter on Iine 7, Recapitulatbn) I r; _ _ __ _
(I/mare space is nestled, inaM aOtlleanal sheets d ms acme size)
3WIeAF 1.000
REV-1517 E%~ ncce)
CAMdONWFALTH OF PENNSYLVANIA
IMidifTANCE TAX RETURN
SCHEDULE H
FUNERAL EXPENSES 8r
ADMINISTRATIVE COSTS
cA~wrcK FILE NUMBER
Clair 13oinhowor 20 07 O~Q9
Debts of tleeetlent must be reportetl on Sehaduk I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
t, Stone and 1Hurrsy Ehneral Home 5,696
B.
1
ADMINISTRATNE CASTS:
Personal Represenla8oe's Commissions
Name of Personal Relxesentative(s)
Street Adtlress
State Zip
2.
3. Attomay Fees
Femily F~aemption: (If decedent's atltlress is not the same as daimant's, attach e~lana8on)
Claimant 5 , 000
Street Atltlress
City Slate Zip
Relationship of Claimant to Decetlent
4. Prolutte Fees
200
5. Accountant's Fees
250
8. Taz Retum Preparer's Fees
550
7.
1 Skarlatos i Zonarich, I.LP
lteaerv®d for Coate 1,000
2 Patriot Neve
Estate Advertising 213
Total from continuation ech®dulae 75
>•weeAC +.ooo
City
Ymr(s) Commisslan Paid:
TOTAL (Also enter on Iina 9 R~
(If more space is nestled, insert atltlidonal sheets of the same size)
Estate of: Clair Seinhower
Schedule H Part 7 (Page 2)
3 Cumberland Law Journal
Estate Advertising
210-26-5212
75
Total (Carry forward to main schedule) 75
REV•1513 EX+(8-00)
CAMdONWEALTH OF PENNSYLVANIA
INtfRITANCE TAX RETURN
RES. DEMDECEDEM
SCHEDULE J
BENEFICIARIES
FILE NUAiI~R
Clair He inhower 7
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do NM Llst Trustie(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include ou1rI9M spouse OisV(butions, and transfers
under Sec. 9116 (a) (1.2)]
1 Harry He7.nhOwer
265 Biq Spring Road
Ettara, PA 17319
One-sixth of Annuities per Court
Order: 7,271 Son 7,271
2 Nancy Rogowicz
555 Hillcreat Dr
York, PA 17403
One-sixth of annuities par Court
Order: 7,271 Daughter 7,271
FN1ER DOLLAR AMOUNTS FOR dSIRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRUITE, O N REV-1500 COVER SHEEP
II NON•TAXA&.E dSTRIBUTIONS:
A SPOUSAL dSTRIBUfX)NS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARRABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 9 • ENTER TOTAL NON-TAX/1BLE DISTRIBUf10NS ON LINE 13 OF REV-1500 COVER SHEET 5 0
3WOBAI 1.000 (If more space Is needed, insert additlanal sheets of the same size)
Estate of: Clair Heinhower
Schedule J Part 1 (Page 2)
Item
No. Description
3 Courtney Mayers
c/o Nancy Rogowicz
555 Hillcrest Dr
York, PA 17403
One-sixth of annuities per Court
Order: 7,271
4 Nancy Heinhower
c/o Terri Cassel
100 Kenny Lane
Martinsville, PA 24112
Relation
Granddaughter
210-26-5212
Amount
7,271
One half of annuities per Court
Order: 21,814 Surviving Spouse 21,814
WHEREAS, Lincoln filed its Complaint for Equitable htterpleader in the above-
captioned action on or about April 18, 2008, requesting a Court Order, among other things,
decreeing that the value of the Annuity Proceeds be tendered to the Court, that Lincoln be
discharged from all liability to the relative claims and ordering the Defendants to appear and
present their claims to the Armuity Proceeds.
WHEREAS, the Defendants have conferred and agreed that it is in their mutual best
interest to forego continued litigation and have agreed to resolve and settle the claims that have
been raised or could have been raised among the parties concerning the Annuity and Annuity
Proceeds.
NOW THEREFORE, in consideration of the mutual covenants contained in this
Agreement, and it being the intention of the parties to be legally bound, the parties to this
Agreement settle and completely resolve the claims among them as follows:
1. Recitals. The parties hereby incorporate all of the recitals listed
above as if set forth at length herein.
2. Settlement Terms. The Annuity Proceeds are $16,650.00. Lincoln
shall cause one-half of the Annuity Proceeds ($8,325.00) to be issued to the order
of Defendant, Nancy Beinhower and shall cause one-half of the Annuity Proceeds
($8,325.00) to be issued to the order of Defendants, Barry Beinhower, Nancy
Rogowicz, and Courtney Myers, made payable to Nancy Rogowicz as trustee on
behalf of Courtney Meyers, in equal 1/3 shares as nearly as can be calculated.
Payment shall be delivered to Defendants' respective counsel within thirty (30)
days of the execution of this Settlement Agreement and Release by all Parties and
2
any necessary approval by the Court of the minor's settlement on behalf of
Courh-ey Meyers.
3. Mutual Release. In exchange for the consideration described in
Paragraph 2 herein, the parties agree to fully and forever release each other,
including each of their respective officers and directors, subsidiaries, divisions,
affiliates, principals, predecessors, successors, assigns, licensees, related
companies or entities, heirs and each of their respective present or former officers,
directors, employees, shareholders, investors, accountants, owners, trustees,
attorneys, agents, and representatives, from any and all liabilities, obligations,
claims, actions, causes of action and demands of any type or nature whatsoever,
known or utiloaown, suspected or unsuspected which against each other the parties
ever had, now have or hereafter can or shall or may have, arising out of or related
in any way to the Defendants' claims to the Annuity Proceeds.
4. Dismissal of Action. Upon payment of all sums set forth in
Paragraph 2 herein, Plaintiff shall cause the above-captioned action to be
dismissal with prejudice.
5. Benefit and No Assi~. Except as otherwise expressly
provided, this Settlement Agreement and Release shall inure to the benefit of and
be binding upon the parties and their respective heirs; successors and executors.
The parties represent and warrant that they have not assigned or in any other
manner conveyed any right or claim that they have or may have to any third party,
and the parties shall not assign or convey to any assignee for any reason any right
3
or claim covered by this Agreement, or the consideration, monetary or other, to be
received hereunder.
6. Full. Final and Binding Agreement. This Agreement represents
the full, final integrated ageement of the parties hereto as to the subject matter
hereof. This Agreement may only be modified or amended by a further writing
executed by the parties hereto.
7. No Admissions. The consideration provided for herein is being
exchanged solely to amicably resolve the litigation of disputed claims and neither
the exchange of such consideration, nor anything contained herein, shall be taken
or construed to be at any time or piece an admission on the part of any party
hereto of any of the claims alleged or amounts claimed between such parties, and
they expressly deny any such claims or amounts claimed.
8. Applicable Law. The parties hereto enter into this Release and
Settlement Agreement in the Commonwealth of Pennsylvania, and said document
shall be construed and interpreted in accordance with its laws.
9. Severability. Should any part of this Agreement be adjudged
unenforceable by a court of competent jurisdiction, the remaining provisions of
this Agreement shall remain in full force and effect.
10. Counter(~arts. This Agreement may be signed and enforced in
counterparts and enforced by facsimile signatures.
4
The parties, intending to be legally bound by the terms of this Release and Settlement
Agreement hereunto, set their hand and seal on the first date set forth above.
ATTEST:
By: ~`~'~ ~~ti~.i~~9
Barry B nhower
By: d
Nan y ogow'
By,
Courtney ughl rent and
natural guardian, Nancy R gowicz
LINCOLN NATIONAL LIFE INSURANCE
COMPANY
Archer & Archer, P.C.
By: Thomas A. Archer, Esquire
2515 North Front Street
P.O. Box 5056
Harrisburg, PA 17110
tarcher(alarcherandarcher.com
Attorney for Platnt~ Washington Nationallnsurance Company
WASHINGTON NATIONAL : IN THE COURT OF COMMON PLEAS
INSURANCE COMPANY, : OF CUMBERLAND COUNTY
;PENNSYLVANIA
Plaintiff, ,
v.
BARRY BEINHOWER, NANCY
ROGOWICZ, COURTNEY MYERS,
NANCY BEINHOWER, and TERRI
CASSELL, Executrix of the Estate of
Clair Beinhower,
CIVIL ACTION -EQUITY
DOCKET NO.: 07-6648 CIVIL TERM
Defendants.
SETTLEMENT AGREEMENT AND RELEASE
dTht: ~ SETTLEMENT AGREEMENT AND RELEASE ("Agreement's is made
this I D ~""'~ay of January, 2009, between and among Plaintiff, Washington National
Insurance Company ("WNIC'~ and Defendants, Barry Beinhower, Nancy Rogowicz,
Courtney Myers through her parent and natural guardian, Nancy Rogowicz, Nancy
Beinhower and Terri Cassel, Executrix of the Estate of Clair Beinhower.
WHEREAS, there was in existence a flexible premium deferred index annuity,
policy number VAR002347 ("Annuit}~~ issued by WNIC to Clair Beinhower
("Annuitant'.
WHEREAS, the Annuity provided a death benefit of $36,585.85 payable upon the
death of the Annuitant ("Annuity Proceeds'.
WHEREAS, Defendant, Nancy Beinhower has made a claim to WNIC for the
Annuity Proceeds and Defendants, Barry Beinhower, Nancy Rogowicz and Courtney
Myers have made a separate claim to WNIC for the Annuity Proceeds.
WHEREAS, WNIC filed it's Complaint for Equitable Interpleader in the above-
captioned action on or about November 1, 2007, requesting a Court Order, among other
things, decreeing that the value of the Annuity Proceeds, $39,962.46, be tendered to the
Court, that WNIC be discharged from all liability to the relative claims and ordering the
Defendants to appear and present their claims to the Annuity Proceeds.
WHEREAS, each of the Defendants has filed an Answer to the Complaint for
Equitable lnterpleader, seeking to perfect the claim of each to the Annuity Proceeds.
WHEREAS, the Defendants have conferred and agreed that it is in their mutual
best interest to forego continued litigation and have agreed to resolve and settle the
claims which have been raised or could have been raised among the parties concerning
the Annuity and Annuity Proceeds.
NOW THEREFORE, in consideration of the mutual covenants contained in this
Agreement, and it being the intention of the parties to be legally bound, the parties to this
Agreement settle and completely resolve the claims among them as follows:
1. ecitals. The parties hereby incorporate all of the recitals listed above as if
set forth at length herein.
2. Settlement Terms. The Annuity Proceeds are $39,962.46. WNIC shall cause
one-half of the Annuity Proceeds ($19,981.23) to be issued to the order of
Defendant, Nancy Beinhower and shall cause ono-half of the Annuity
Proceeds ($19,981.23) to be issued to the order of Defendants, Barry
2
Beinhower, Nancy Rogowicz and Courtney Myers, payable to Nancy
Rogowicz as trustee on behalf of Courtney Myers, in equal t/3 shares as
nearly as can be calculated. Payment shall be delivered to Defendants'
respective counsel within thirty (30) days of the execution of this Settlement
Agreement and Release by all Parties and any necessary approval of minor's
settlement by the Court.
3. Mutual Release. In exchange for the consideration described in Paragraph 2
herein, the parties agree to fully and forever release each other, including each
of their respective officers and directors, subsidiaries, divisions, affiliates,
principals, predecessors, successors, assigns, licensees, related companies or
entities, heirs and each of their respective present or former officers, directors,
employees, shareholders, investors, accountants, owners, trustees, attorneys,
agents, and representatives, from any and all liabilities, obligations, claims,
actions, causes of action and demands of any type or nature whatsoever,
!mown or unlrnown, suspected or unsuspected which against each other the
parties ever had, now have or hereafter can or shall or may have, arising out of
or related in any way to the Defendants claims to the Annuity Proceeds.
4. Dismissal of Action. Upon payment of all sums set forth in Paragraph 2
herein, Plaintiff shall cause the above-captioned action to be dismissed with
prejudice.
5. Benefit and No Assig rr~ten~. Except as otherwise expressly provided, this
Settlement Agreement and Release shall inure to the benefit of and be binding
upon the parties and their respective heirs, successors and executors. The
parties represent and warrant that they have not assigned or in any other
mariner conveyed any right or claim that they have or may have to any third
party, and the parties shall not assign or convey to any assignee for any reason
any right or claim covered by this Agreement, or the consideration, monetary
or other, to be received hereunder.
6. Full. Final and Binding Ag~t. This Agreemart represents the full, final
integrated agreement of the parties hereto as to the subject matter hereof. This
Agreement may only be modified or amended by a fiuther writing executed
by the parties hereto.
7. No Admissions. The consideration provided for herein is being exchanged
solely to amicably resolve the litigation of disputed claims and neither the
exchange of such consideration, nor anything contained herein, shall be taken
or construed to be at any time or place an admission on the part of any party
hereto of any of the claims alleged or amounts claimed between such parties,
and they expressly deny any such claims or amounts claimed.
8. Applicable Law. The parties hereto enter into this Release and Settlement
Agreement in the Commonwealth of Pennsylvania, and said document shall be
construed and interpreted in accordance with its laws.
9. Severability. Should any part of this Agreement be adjudged unenforceable
by a court of competent jurisdiction, the remaining provisions of this
Agreement shall remain in full foroe and effect.
10. Counteroarts. This Agreement maybe signed an arforced in counterparts and
enforced by facsimile signatures.
4
The parties, intending to be legally bound by the terms of this Release and
Settlement Agreement hereunto, set their hand and seal on the first date set forth above.
ATTEST:
VVNIC:
~'
B cinhower
i
sy
ariCy Ro w~cz
By: tl.~
Courtney yens th 'o~~t
and natural guardian, Nalrcy
Rogowicz
06250006654622
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Skarlatos2~nari~~~Li.,n
Sound Advice. Smatter Decisions.
Apri123, 2009
Cumberland County Register of Wills, Agent
1 Courthouse Square
Room 102
Carlisle, PA 17013
RE: Clair Beinhower Estate
No. 20-07-0388
Ladies and Gentlemen:
17 South Second Street, 6°h Floor
Harrisburg, PA 17101-2039
717.233.1000 Voice
717.233.6740 Fax
www.sksrlatoszooa rich.com
Matthew J. Golden, Esquire
m jg@skarlatoszonarich.com
Enclosed please find two copies of the PA Inheritance Tax Retum for this estate. Please file them and
return one date-stamped copy of the enclosed signature page to me in the self-addressed, stamped envelope
enclosed. Enclosed also find the Inheritance tax filing fee in the amount of $15.00.
Please do not hesitate to call me if you have any questions.
Sincerely,
Matthew J. Golden
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