HomeMy WebLinkAbout04-0460Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of William D. Kerr
also known as
, Deceased
Charlotte E. Kerr
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
.o. Zi- nq-Hb, o
Social Security No. 179- 30 - 2804
(COMPLETE 'A' or 'B' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut r ix
the Decedent, dated 11/18/2002 and codicil(s) dated None
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
B. Grant of Letters of Administration
(c.t.a.; d.b.n.c.ta; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
I Name Relationship · ,~ Residence
(COMPLI:: I h IN ALL CASES:)
Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland
or principal residence at 956 West Trindle Road,
Decedent, then 68 .years of age, died 03/09/2004
County, Pennsylvania with his/_b~? last family
Silver Spring Township r'~i,
(list street, number, and municipality)
at 956 W Trindle Road, Mechanicsbur$, PA
Decedent 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
(Location)
5,500.00
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the appropriate form to the undersigned:
J Signature Typed or printed name and residence
~ Charlotte E. Kerr
956 West Trindle Road, Mechanicsbur~, PA 17055
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form RW-1 (1991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
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 representative(s) of
the Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed )(/ L~~~,~~ C.
s~da Charlotte E. Kerr
before me thi y of
Estate of William D. Kerr
Social Security No: 179- 30- 2804 Date of Death: .03/09/2004
AND NOW,
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary [----J Of Administration
are hereby granted to Charlotte E. Kerr
Deceased
, in consideration
(c.t.a.; d.b.n.c.t.a.; pendente lite; d~nte absent~a-~ durant6~m~oritate)
in the above estate and that the instrument(s) dated 11/18/2002
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ........... $
Short Certificate(s) ..... $
Renunciation ........ $
Affidavits ( ) .... $
Extra Pages( 4 ) .... $
Codicil ........... $
JCP Fee .......... $
Inventory .......... $
HO, 0o
G.0t
Attorney: Gary L. James, Esquire
I.D. No: 27752
Address:
James Smith Dietterick
134 Sipe Avenue
PO Box 650
Connelly
Hershey, PA 17033
Telephone: 717/533-3280
Other ........... $
TOTAL ......... ' 00
Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
LAST WILL AND TESTAMENT
(Pour-Over Will)
OF
WILLIAM D. KERR
IDENTITY
I, WILLIAM D. KERR, residing in the County of Cumberland, Comn~rg~vealth of Pennsy![ania,
being of sound mind and memory, and not acting under duress or undu~nfluenam of any tS~rson
whomsoever, hereby declare this to be my Last Will and Testament, and I ~ hereby revoke all other
former Wills and Codicils to Wills heretofore made by me. My Social SecuritY Number ~ 179-30,2804.
All reference made herein to "spouse or my spouse" refers to the person to who~ I am currently
married, namely, CHARLOTTE E. KERR. By the ensuing provisions of this Will, it is__rny intention to
dispose of my interest in our property; I do not intend to dispose of anything belonging ~ my wife or to
put her to any election. ~'~
I have the following children: Jeffrey A. Kerr, born January 8, 1959 and currently residing in
Tempe, AZ; Desiree' A. Kerr, bom December 24, 1960 and currently residing in Carlisle, PA; and Lisa
D. Giannonie, born January 31, 1965 and currently residing in Newport Richey, FL.
DEBTS, TAXES AND ADMINISTRATION EXPENSES
I have provided for the payment of all my debts, expenses of administration of property wherever
situated passing under this Will or otherwise, and estate, inheritance, transfer, and succession taxes, other
than any tax on a generation-skipping transfer that is not a liability of my Estate (including interest and
penalties, if any) that become due by reason of my death, under THE WILLIAM D. KERR AND
CHARLOTTE E. KERR REVOCABLE LIVING TRUST executed on even date herewith (the
"Revocable Trust"), or if my spouse predeceases me, under the Survivor's Trust created by the said
Revocable Trust. If the Revocable Trust assets should be insufficient for these purposes, my Executor
shall pay any unpaid items from the residue of my Estate passing under this Will, without any
apportionment or reimbursement. In the alternative, my Executor may demand in a writing addressed to
the Trustee of the Trust an amount necessary to pay all or part of these items, plus claims, pecuniary
legacies, and family allowances by court order.
PERSONAL AND HOUSEHOLD EFFECTS
It is my intent that all my personal and household effects were transferred to the Revocable Trust
as a result of the Declaration of Intent signed this date. If there are any questions regarding the ownership
or disposition of these assets, it is my desire that such assets pour into the Revocable Trust, signed by me
this date in accordance with the provisions of the section titled "Residue of Estate."
RESIDUE OF ESTATE
I give, devise and bequeath all the rest, residue and remainder of my property of every kind and
description (including lapsed legacies and devices), wherever situated and whether acquired before or
after the execution of this Will, to the Trustee under that certain Trust executed by me on the same date of
the execution of this Will. The Trustee shall add the property bequeathed and devised by this item to the
POUR-OVER WILLS
Page 1
Testator
corpus of the above described Trust and shall hold, administer and distribute said property in accordance
with the provisions of the said Trust, including any amendments thereto made before my death.
If for any reason the said Trust shall not be in existence at the time of death, or if for any reason a
court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under
said Trust as it exists at the time of my death to be invalid, then I give all of my Estate including the
residue and remainder thereof to that person who would have been the Trustee under the Trust, as
Trustee, and to their substitutes and successors under the Trust, described herein above, to be held,
managed, invested, reinvested and distributed by the Trustee upon the terms and conditions pertaining to
the period beginning with the date of my death as are constituted in the Trust as at present constituted
giving effect to amendments, if any, hereafter made and for that purpose I do hereby incorporate such
Trust by reference into this my Will.
EXECUTOR
I hereby nominate and appoint Charlotte E. Kerr as my Independent Executor of this, my Last
Will and Testament, to serve without bond.
In the event the first named Executor shall predecease me or is unable or unwilling to act as my
Executor for any reasons whatsoever, then and in that event, I hereby nominate and appoint Donna E.
Rager and Jeffrey A. Kerr to serve without bond as my Joint Executors.
In the event that one of the Joint Executors shall predecease me, or is unable or unwilling to act as
my Executor for any reason whatsoever, then and in the event I hereby nominate and appoint the
remaining Joint Executor to serve without bond as my Independent Executor.
Whenever the word "Executor" or any modifying or substituted pronoun therefore is used in this
my Will, such words and respective pronouns shall be held and taken to include both the singular and the
plural, the masculine, feminine and neuter gender thereof, and shall apply equally to the Executor named
herein and to any successor to substitute Executor acting hereunder, and such successor or substitute
Executor shall possess all the rights, powers, duties, authority, and responsibility conferred upon the
Executor originally named herein.
EXECUTOR POWERS
By way of Illustration and not of limitation and in addition to any inherent, implied or statutory
powers granted to executors generally, my Executor is specifically authorized and empowered with
respect to any property, real or personal, at any time held under any provision of this my Will: to allot,
allocate between principal and income, assign, borrow, buy, care for, collect, compromise claims, contract
with respect to, continue any business of mine, convert, deal with, dispose of, enter into, exchange, hold,
improve, incorporate any business of mine, invest, lease, manage, mortgage, grant and exercise options
with respect to, take possession of, pledge, receive, release, repair, sell, sue for, make distributions in cash
or in kind of partly in each without regard to the income tax basis of such asset and in general, exercise all
of the powers in the management of my Estate which any individual could exercise in the management of
similar property owned in its own fight upon such terms and conditions as to my Executor may seem best,
and execute and deliver any and all instruments and do all acts which my Executor may deem proper or
necessary to carry out the purpose of this my Will, without being limited in any way by the specific grants
or power made, and without the necessity of a court order.
My Executor shall have absolute discretion, but shall not be required, to make adjustments in the
rights of any Beneficiaries, or among the principal and income accounts to compensate for the
POUR-OVER WILLS
Page 2
Testator
consequences of any tax decision or election, or of any investment or administrative decision, that my
executor believes has had the effect, directly or indirectly, of preferring one Beneficiary or group of
Beneficiaries over others. In determining the Federal Estate and Income Tax liabilities of my Estate, my
Executor shall have discretion to select the valuation date and to determine whether any or all of the
allowable administration expenses in my Estate shall be used as Federal Estate Tax deductions or as
Federal Income Tax deductions and shall have the discretion to file a joint income tax return with my
spouse.
SPECIFIC OMISSIONS
I have intentionally omitted any and all persons and entities from this, my Last Will and
Testament, except those persons and entities specifically named herein. If any person or entity shall
challenge any term or condition of this Will, or of the Living Trust to which I have made reference in the
sections "Household and Personal Effects" and "Residue of Estate," then, to that person or entity, I give
and bequeath the sum of only one dollar ($!.00) only in lieu and in place of any other benefit, grant,
bequest or interest which that person or interest may have in my Estate or the Living Trust and its Estate.
SIMULTANEOUS DEATH
If my spouse and I should die under circumstances such that the order of our deaths cannot be
determined, then it shall be conclusively presumed for the purpose of this Will that my spouse survived
me.
If any other Beneficiary should not survive me for sixty (60) days, then it shall be conclUsively
presumed for the purpose of this my Will that said Beneficiary predeceased me.
WILLIAM D. KERR
Testator
POUR-OVER WILLS
Page 3
This instrument consists of 5 typewritten pages, including the Attestation Clause, Self-Proving
Clause, signature of Witnesses, and acknowledgment of officer. I have signed my name at the bottom of
e, ach/~of the pretfeding page, s. ,~T~is_~instrument is being signed by me on this /0(TP~'/day of
ATTESTATION CLAUSE
The Testator whose name appears above declared to us, the undersigned, that the foregoing
instrument was his Last Will and Testament, and he requested us to act as witnesses to such instrument
and to his signature thereon. The Testator thereupon signed such instrument in our presence. At the
Testator's request, the undersigned then subscribed our names to the instrument in our own handwriting
in the presence of the Testator. The undersigned hereby declare, in the presence of each of us, that we
believe the Testator to be of sound and disposing mind and memory.
Signed by us on the same day and year as this Last Will and Testament was signed by the
Testator.
WITNESSES: ADDRESSES:
(Printed Name of Witness) City, State, Zip
(Printed Name of Witness)
City, State, Zip
POUR-OVER WILLS
Page 4
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SELF-PROVING CLAUSE
BEFO~!~/gflE,__ the undersigned autllority, on thi~. )$~./vr,~ personally appeared WILLIAM D. KERR,
~tg~/ d ~ and /~ca/¢,4/C. ' ~ , known to me to be the
Testator and the witnesses, respectively, whose names are subscribed to the foregoing instrument in their
respective capacities, and all of them being by me duly sworn, WILLIAM D. KERR, Testator, declared to
me and to the witnesses, in my presence, that the instrument is his Will and that he had willingly made
and executed it as his free act and deed for the purposes therein expressed; and the Witnesses, each on his
or her oath, stated to me in the presence and hearing of the Testator, that the Testator had declared to them
that the instrument is his Will and that he executed the same as such and wanted each of them to sign it as
a witness; and upon their oaths, each witness stated further that he did the same as a witness in the
presence of the Testator, and at his request and that he was at that time eighteen (18) years of age or over
and was of sound mind, and that each of the witnesses was then at least fourteen (14) years of age.
WILLIAM D. KERR
Testator
wi ss I
(Printed Name of Witness)
Witness
(Printed Name of Witness)
SUBSCRIBED AND ACKNOWLEDGED before me by WILLIAM D. KERR, Testator, and
subscribed and sworn to before me by ~--'~~ /~/eJW~.- and
. ./r~at4.~ca j~/k~O~__ , witnesses, this the /e~'~ day of
c, Commonwealth of Pennsylvania
POUR-OVER WILLS
Page 5
CERTIFICATION OF NOTICE UNDER RULE 5.6 (A)
Name of Decedent:
WILLIAM D. KERR
Date of Death:
MARCH 9, 2004
Will No.:
Admin. No.: 2004-00460
TO THE REGISTER:
I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphan's Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on May
18, 2004:
Salne
Address
Charlotte E. Ken', Trustee
The William D. Kerr and
Charlotte E. Kerr Revocable
Living Trust dated 11/18/02
956 West Trindle Road
Mechanicsburg, PA 17055
Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except: N/A.
Address: J s, ',
Humme
Telephone: (T[7~~-
~e
;mi,'51/_, Dietterick & Connelly, LLP
? y enue
lslown, PA 17036
.3-3280
Capacity:
Personal Representative
X
Counsel for personal
repres~tative
=-V- 1500 EX + (6-00)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17tZ8-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Kerr William D.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DO-YEAR)
03/09/2004 04/19/1935
(I F APPLICABLE) SURV V NG SPOUSE'S NAME (LAST. F~RST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
FILE NUMBER
21-04-0460
COUNTYCODE YEAR NUMBER
Kerr, Charlotte E.
J~ '. Or,glnal Return [~X~ 2~! Supplemental Return
4. Limited Estate . Future Interest Compromise (date of death after 1Z- 12-82)
6. Decedent Died Testate Decm=lent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
[] 9. Litigatlon Proceeds Received [--110. Spou"~lPovertyCredit
(date of death between 12-31-91 and 1-1-95)
NAME
Gary L. James Esq.
FIRM NAME (If Applicable)
· mes, Smith, Dietterick & Connelly, LLP
TELEPHONE NUMBER
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
204- 26 - 9470
3. (date of death
Remainder Return prior to 12-13-82)
~[. Fnderal Estata Tax Return Required
5. Total Number of Safe Deposit Boxes
11· Election to tax under Sec. 9113(A)
(Attach Sch O)
134 Sipe Avenue
Hummelstown, PA 17036
717/533-3280 1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
(1) No~e
(2) ~ 5,499.2:~
(3) None
(4) None
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 6,000.00
(Schedule E)
6. Jointly Owned Property (Schedule F) (5) ,None
] Separate Billing Requested
7. Inter-Vivos Transfers & Miscelraneous Non-Probata Property (7) 150,865.61
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 16,328.83
10. Oebtsof Decedent, Mortgage Liabilities,& Liens (Schedule l) (10) None
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 ele;:tion to tax has not been (13)
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
~FFICIAL USE ONLY
162,364.83
16,328.83
146,036.00
31,247.76
114,788.24
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2) 114,788.24 X .0 0 (15)
16. Amount of Line 14 taxable at lineal rate 0.00 X .0 45 (16)
17. Amount of Line 14 taxable at sibling rate X .12 (17)
18. Amount of Line 14 taxable at collateral rate X .15 (18)
0.00
0.00
0.00
0.00
19. Tax Due (19) 0 00
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev.
becedent's Complete Address:
SrHEEI ADDRESS
956 West Trindle Road
CITY
Mechanicsbur~
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable D. Interest
E. Penalty
J STATE I ZIP
PA 17055
(1)
Total Credits ( A + B + C )
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (8)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB)
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
· . retain the use or incorne of the property transferred; ......................... ~ ~
b. retain the right to designate who shall use the property transferred or its income; ...........
¢. retain a reversionary interest; or ....................................
d. receive the promise for rife of either payments, benefits or care? ...................
2. if death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death?
4. Did decedent own an individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ [] []
IF THE ANSWER TO ANY OF THE ABOVE GUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
0.00
0.00
0.00
0.00
0.00
0.00
0.00
SIGNATURE FPERSONRESPONSIIBLEFORFI INGRETURN Charlotte E. Kerr DATE
~7~ ~ ~ 956 "est Trindle Road
;- ....................
SIGNATU[~E OF PREPARER OTHER THAN REPRESENTATIVE j m ..~1 DATE
/____ ./5 ames, Smith, Dietterick & ,~o .... ly, LLP
~ ~.,..~f%'~..,_ __.1.3_4 Sipe Avenue -
For ~ ~ after Ju)y 1, 1994 a~ before Janua~ 1, 1995, the tax rate imposed on the net value of transf ....... ' .... ; k'
surviving spouse is 3% ~ 16 (a) (1.1) (i)]. . .... u, ,u, ,ne use or me
For dates of death on or after Janua~ 1, 1995, the ~x rate i~osed on the net value of transfers to or for the use of t~ surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)~ The statute does not exempt a transfer to a su~ivi~ s~use from ~x, and ~e ~tuto~ require~n~ for disclosure of assets
and filing a ~x return are still applicable even ~ the surviving spouse is the on~ beneficial.
For dates of death on or after Ju~ 1, 2000:
The tax rate imposed on the nst value of transfers from a deceased child twen~-one yearn of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
~72 P.S. 9~ 16(~X1)],
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(aX 1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in com~n with the decedent, whether by blood or adopt~n.
Copyri9 ht (c) Z~o form software only The Lack~r Group, I~. Form REV-1 ~ EX (Rev.
SCHEDULE B
COMMONWEALTHOFPENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
William D. Kerr SS~/ 179-30-2804 03/09/2004 21-04-0460
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
VALUE AT DATE
NUMBER DESCRIPTION UNIT VALUE
OF DEATH
1 American Express Mutual Funds held in Account No. 1117 880.22
9334 5 001 - vauled per statement dated 3/9/04
2 100 shares Pennsylvania Power & Light Company coramon 46.19 4,619.00
stock, CUSIP ~709051106 - held in certificate form;
valued per public listing
TOTAL(AIsoemeronline2, Recap~ul~ion) 5,499.22
;pace is needed, insert additiona~ sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Iix:. Form REV-1503 EX (Rev. 1-97)
REV-1508 EX + (1-97)
COMMONWEALTHOFPENNSYLVANIA
INHERITANCETAXRETURN
RESIDENTDECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS,& MISC.
PERSONAL PROPERTY..
FILE NUMBER
William D. Kerr SS~/ 179-30-2804 03/09/2004 21-04-0460
Include the.proceeds of litigation and the date the proceeds were rece ved by the estate. All I~ropeNy jointly-owned with the right of
survivorship must be d sc osed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 1995 Chevy Van - valued per sales price 6,000.00
Copyright (c) 1996 form software only CPSystems, Inc.
TOTAL (Als° enter °n line 5, Rep's'pm "='tion)I$ 6,000.00
(If more space is needed, insert additional sheets of the sarne size)
Form REV-1508 EX (Rev. ~-s7)
NEV-I$10 EX + (1-~7) I SCHEDULE G
INTER-VIVOS TRANSFERS &
COMIdONWEALTH OF PENNSYLVANIA
~NHERrrANCET~ RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
William D. Kerr SS~/ 179-30-2804 03/09/2004 21-04-0460
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCR PT ON OF PROPERTY % OF
ITEM INCLUDETHENAMEOFTHETRANSFEREE THEIR DATE OF DEATH DECD'S EXCLUSION
RELATIONSHIP TO DECEDENT AND THE DATE O~ TRANSFER. TAXABLE VALUE
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (iF ~PMCABLE)
1 Janney Montgomery Scott IRA 114,788.24 100.00% 0.00 114,788.24
No. HB 32 4736-7714 -
beneficiary is spouse;
valued per print out dated
3/10/04
2 Citizens Bank Checking 2,414.43 100.00% 0.0( 2,414.43
Account No. 6100702170 -
titled in the name of the
William D. Kerr and
Charlotte E. Kerr Revocable
Living Trust Agreement
dated November 18, 2002 -
valued per bank letter
dated 11/9/04 - 1/2
reported
3 Citizens Bank Checking 13,341.05 100.00% 0.0C 13,341.05
Account No. 6100702189 -
titled in the name of the
William D. Kerr and
Charlotte E. Kerr Revocable
Living Trust Agreement
dated November 18, 2002 -
valued per bank letter
dated 11/9/04 - 1/2
reported
4 Citizens Bank Checking 318.99 100.007 0.0( 318.99
Account No. 6100717070 -
titled in the name of the
William D. Kerr and
Charlotte E. Kerr Revocable
Living Trust Agreement
dated November 18, 2002 -
valued per bank letter
dated 11/9/04 - 1/2
reported
5 Citizens Bank Checking 14,813.85 100.00% 0.00 14,813.85
Account No. 6100902099 -
titled in the name of the
William D. Kerr and
Charlotte E. Kerr Revocable
Living Trust Agreement
dated November 18, 2002 -
Total of Continuation Schedule(s) 5,189.05
TOTAL(Alsoenteronline7, Re¢~u!afion) $ 150,865.61
more space ,s needed, insert additional sheets of the same raze)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1510 EX (Rev. 1-97)
Estate of: William D. Kerr
Soc Sec #: 179-30-2804
Date of Death: 03/09/2004
Continuatien of Schedule G
(Inter-Vivos Transfers & Misc. Non-Probate Property)
Item Description of Property Date of Death % Decd Exclusion
~ Value of Asset Intrst
Taxable Value
6
valued per bank letter
dated 11/9/04 - 1/2
reported
Citizens Bank Certificate
of Deposit No. 6140-736676
- titled in the name of the
William D. Kerr and
Charlotte E. Kerr Revocable
Living Trust Agreement
dated November 18, 2002 -
valued per bank letter
dated 11/9/04 - 1/2
reported
Citizens Bank Certificate
of Deposit No. 6140-736676,
accrued interest - titled
in the name of the William
D. Kerr and Charlotte E.
Kerr Revocable Living Trust
Agreement dated November
18, 2002 - valued per bank
letter dated 11/9/04 - 1/2
reported
5,187.07 100.00% 0.00
1.98 100.00% 0.00
5,187.07
1.98
5,189.05
.EV-lS,, ~X*0
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESrDENT DECEDENT
ESTATE OF
William D. Kerr SS~/ 179-30-2804
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
03/09/2004
FILENUMBER
21-04-0460
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
2
DESCRIPTION
FUNERAL EXPENSES:
Malpezzi Funeral Home - funeral service
Trindle Springs Lutheran Church - funeral luncheon
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) /EIN Number of Personal Representative(s)
Street Address
City State
Zip
Year(s) Commission Paid:
Attorney's Fees James, Smith, Dietterick & Connelly, LLP
Family Exemption: (if decedent's address is not the same as claimant's, attach explanation)
Claimant Charlotte E. Kerr
Street Address 956 West Trindle Road
City Mechanicsbur$
Relationship of Claimant to Decedent Spouse
State PA Zip 17055
Probate Fees
Register of Wills
Tax Return Preparer's Fees
OtherAdministrativeCcs~
James, Smith, Dietterick & Connelly, LLP - reservation for estat~
administration closing costs
Register of Wills, Cumberland County - filing fee for Return &
Inventory
TOTAL (Aisc enter on line 9, Recapitulation)
AMOUNT
10,085.83
100.00
2,500.00
3,500.00
68.00
50.00
25.00
16,328.83
(if more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form RI:V- 1511 EX (Rev. 1-97)
~EV-l~13 EX + (g-O0)
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
William D. Kerr SS~ 179-30-2804
NUMBER
SCHEDULE J
BENEFICIARIES
03/09/2004
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [l~l~eoutrlght spousaldlstrlbutlons, a~
Charlotte E. Kerr
956 West Trindle Road
Mechanicsburg, PA 17055
I1.
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Spouse
FILE NUMBER
21-04-0460
AMOUNT OR SHARE
OF ESTATE
114,788.24
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
Credit Shelter Trust created under the William D. Kerr and
Charlotte E. Kerr Revocable Living Trust dated 11/18/02
31,247.76
31,247.76
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 20(30 form software only The Lackner Group, Inc. Form REV- ~ 513 EX (Rev. 9-00)
Register of Wills of
Estate of William D. Kerr
INVENTORY
County, Pennsylvania
No. 2004-00460
Date of Death 03/09/2004
Deceased Social Security No.
Charlotte E. Kerr,
Personal Ra~,~es,~,,iailve(s) of the above Estate, deceased, verify that the items appearing in the following inventory include afl of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposi~ each item of said inventory represents its fair value as of the data of the Decedent's death, and that Decedent owned
no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this
Inventory. I Aqe verify that the statements mede 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 falsificatk)n to authorities.
Name of
Attorney: . Gary L. James Esq.
I.D. No.: 27752
Address: 134 Sipe Avenue
Hummelstown~ PA 17036
Telephone: 717/533-3280
Personal Representative
Charlotte E. Kerr
Signature:
Address: 956 West Trindle Road
MechanicsS~r~, P~ 7055
Telephone: 717/766- 6016
Dated: ~\~ ~(~
1
NO. 1117 9334 5 001
2 100 shs Pennsylvania Power
common stock
Description
American Express Mutual Funds held in Account
3 1995 Chevy Van - valued
(Attach additional sheets if necessary)
& Light Company
per sales price
-~.3Value
880.22
4,619.00
6,000.00
Total: 11,499.22
NOTE: The Memorandum of real estate outside the Commonwealth of Pani~sylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIQUALTAXES-
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
r
. ?2
02-14-2005
KERR
03-09-2004
21 04-0460
CUMBERLAND
101
ESQ
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
GARYLJAMES
JAMES ETAL
134 SIPE AVE
HUMMELSTOWN
*'
REV-1541EX 'FP (12-14)
WILLIAM
D
Allount Remitted
PA 17 036
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV =m"'"EX""AFP""ClIr=6!'1"ltiln"ci"oF"i:NHEi'ti'i'A'N"cE"TA'x"i\"PPRAi'sEM"€N'~""A[LowAil'c'1"bR"""""""""""""" ""-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KERR WILLIAM D FILE NO. 21 04-0460 ACN 101 DATE 02-14-2005
TAX RETURN WAS: I X I ACCEPTED AS FILED
I CHANGEO
NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rat. (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TS:
114,788.24 X 00 = .00
.00 X 045 = .00
.00 X 12 = .00
.00 X 15 = .00
[191= .00
AMOUNT PAID
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. stocks and Bonds (Schedule B)
3. Closely Held stock/Partnership Interest (Schedule C)
4. "ortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
III
121
131
141
151
161
(71
.00
5.499.22
.00
.00
6.000.00
.00
150.865.61
[81
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
[91
1101
16,328.83
.00
1111
1121
1131
1141
+
DATE
NUMBER
INTEREST/PEN PAID I-I
~
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER DATE INOICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax paYll8nt.
162,364.83
16 3:>8 83
146,036.00
31,247.76
114,788.24
.00
.00
.00
.00
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT"" (CRJ, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
In the Court of Common Pleas of
Cumberland
County, Pennsylvania
IN RE:
ORPHANS' COURT DIVISION
Estate of
William D. Kerr
NO. 2004-00460
Status Report Under Rule 6.12
Name of Decedent: William D. Kerr
Date of Death: 3/9/2004
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Ves X No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete.
3. If the answer to No.1 is Yes, state the following:
a. Old the personal representative file a final account with the Court?
Ves No X
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:
Ves X No
d. Copies of receipts, releases, joinders and approvals of formal or Informal accounts may
be filed with the Clerk of Orphans' Court and may be attached to this report.
':::r"\
Telephone:
Date.:
~ ?,\:(.
..--.
~:>
Signature
Name:
Address:
Capacity:
Personal Representative
X Counsel for Personal Representative
~0
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA"17013
Phone: (717) 240-6345
Date: 1/13/2006
BLOOM STEPHEN L
2100 LONGS GAP RD
CARLISLE, PA 17013
RE: Estate of SNYDER ROBERT E
File Number: 2005-00460
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
2/17/2006
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~~~
,I
GLENDA FARNER STPASBAUGH
REGISTER OF WILLS
cc: File
Personal Representative(s)
Juage
_1 1505610143
REV-1500 Ex(°'_'°' g
PA De artment of Revenue OFFICIAL USE ONLY
p Pennsylvania camty v..r FNe Nwnbar
Bureau of Individual Taxes °a""~Tp I
Po Isox.zt3ofiD1 INHR SIIDENT DECEDENTRN ~ ~ L/ ~ ~`~ ~ O
Harrisburg, PA 1712!3-0601 ;/
ENTER DECEDENT INFORMATION BELOW
03 09 2004 04 19 1935
DecedeM'a Laat Name
KERR
Suffix Decedent's First Name
WILLIAM
(If Appligbla) Enbr 8utviving Spouse's Information Below
Spouse's Last Name Suffix
KERB
Spouse's Socal Security Number
FILL INAPPROPRIATE OVALS BELOW
^ 1. Original Relum
^ 4. Limited Fatale
® g. DscedrN Died TaaUla
(Attach Copy of WIN)
^ 9. Litigation Proceeds Received ^
Spouse's First Name
CHARLOTTE
MI
D
MI
E
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Retum ^ 3. Remainder Retum (date of death
priori 12-73-82)
4a. Future Irnersst Compraniea 5. Federal Estate Tax Retum Required
(date of death after 12-12-82)
7, Alta rc~ )a LWYp Tnut 8. Total Number of Safe Deposit Boxes
70. ~?~~~{~~+ ^ t t'(Altach Seh. 0) nder Sec. 9113(A)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
GARY L JAMES ESQ 717 533 3280
First Iins of address
134 SIPE AVENUE
Second Iins of address
Clty or Post Office
HUI~t~LSTOWN
State ZIP Code
PA 17036
Correspondent's etnall address:
iitk~~LL3 U~p„ONL~T ~ "•~~
Z~ T C~ ~ '~ a • ;
-gym F`% v
C.S ;~ ~! _ r ~ .. 7
-,
t-
~ La ~ "Cr t
- - ,'-;
-0 1 dV ~_
.~~, - t
DATE FILED,r ~~~~
have examined this velum, indudinp accompanyirq sdtedubs and atatxrNnta, and to the beat of my knowledge and belief,
n of preparor other than the personal representative Ia based an all Infamnation of which oreoarer hAA Anv kr,r,u,IA,Y,e
Charlotte E. Kerr Y,
SIGNA E OF PREPARER OTMEgTHM! REPRESENTATIVE
~"~~ %/~~'-4_ Gary James Esq. ~~ Zit p
134 Sipe A~e>k(Ne, HWffinelstown. PA
Side 1
L 1505610143
1505610143
J
J
REV-1500 EX
~•~'•~+r^•~ Kerr, William D.
RECAPITULATION
1. Real Estate (Schedule A) ......................
2. Stocks and Bonds (Schedule B)............
1505610243
................................ 1.
................................. 2.
3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C)......... 3.
4. Mortgages 8 Notes Receivable (Schedule D) ........................................................ 4.
5. Cash, Benk Deposits 8 Miscellaneous Personal Property (Schedule E) ............... 5.
8. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers & Miscellaneous t~oq Probate Property
arate Billin
Se
R
t
d
S
h
d
le G
p
g
eques
e
............
(
c
u
) u
e 7,
8. Total Gross Assets (total Lines 1-7) ..................................................................... g,
162,500.00
162,500.00
9. Funeral Expenses 8 Administrative Costs (Schedule H) ....................................... 9. 7 6 9.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10.
11. Total Dedudlons (total Lines 9 & 10) ................................................................... 11. 7 6 9 . 0 0
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12, 161 , 731.00
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...............................................
13. 161 7 31.0 0
~
14. Net Valw SubJect to Tax (Line 12 minus Line 13) ............................................... 14. 0 . 0 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9118
(e)(1.2) X .00 0 . 0 0 15.
18. Amount of Line 14 taxable
at lineal rate X .045 0 . 0 0 18.
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
et collateral rate X .15 0 . 0 0 18.
19. Tax Due ...................................... ........................................................................... . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243
0.00
0.00
0.00
0.00
0.00
J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 2004-00460
DECEDENTS NAME
Kerr, William D.
STREET ADDRESS
856 West Trindle Road
CITY
Mechanicsburg STATE
PA ZIP
77055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/PaymeMs
A. Prior Payments
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. N Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
to: REGISTER
Total Credits (A + B)
AGENT.
(1) 0.00
(2)
(3)
(4)
(5) ~.~~
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did deosdern make a transfer and: Yes No
a. retain the use or income of the property transferred :............................................................................... x
b. retain the right to designate who shall use the property transferred or its income :.................................. x
c. retain a rovereionary interest; or ............................................................................................................... x
d. receive the promise for life of either payments, benefits or caro? ............................................................ x
2. If death occurrod after December 12, 1982, did decedent transfer property wkhin one year of death without
receiving adequate consideration? .................................................................................................................... ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^
4. Did decedent own en 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 RETURN.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of trenafere to or for the use of the surviving
spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)].
For deros 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 perpnt
[72 P.S. §9118 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even H the surviving spouse is the only beneficiary.
For dates of death on or after Juy 1, 2000:
• The tax rate imposed on the net value of Vansfers from a deceased child 21 ears 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 percent p2 P.S. §9116 (a) (1.2)].
. The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in
72 P.S. §9116 1.2) p2 P.S. §9116 (a) (1)].
. The tax rate fmposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent p2 P.S. §9116 (a) (1.3)1. A
sibling is defined under Section 9102, as an Individual who has at least one parent in common wkh the decedent, whether by blood or adoption
Rsv-7604 p(a (N-0al
SCHEDULE A
REAL ESTATE
taewtola~A~ntaFVerelarwArltA
Nai&pTANGE TAX RETUNN
Rl610BR OEClDCMr
ESTATE OF FILE NUMBER
Kerr, VYilliam D. 2004-00460
Ae nel prapwq owned aolNy a as a tenant in eomrnon must G raporbd at Nlr nurket value. Far mekN w9~s b dented ss the price at whkh popMy would be
eadwpad bslrrsan • wiling buyer end a wi6np eelr, rrillwr 6Nrp aompslbd to buy or ssl, bdh ~WreaeonabN bioMsdps d the rsNvant ffaatdUe
Reed progrly which b Jdn6yowned with rlpM d survWoeship must M on sehaduN F.
Attach a copy d etc settNment sheet a the property ha plan sold
IneluM ^ copy d the dead shorrlnp deeedenre InterMt H owned a• Nnant In cannon.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 One-Half Interest in Real Estate located at 955 Trindle Road, Municipality of Mechanicsburg, 112,500.00
Cumberland County, Pennsylvania -recently discovered asset of decedent (post- death);
titled in the names of William D. Kerr and Charlotte E. Kerr and held, by their agreement, as
tenants In common at the time of William D. Ken's death; valued per selling price
E22S,000.00/2 =5712,500.00
One-Half Interest in Real Estate located at 958 Trindle Road, Municipality of Mechanicsburg, 50,000.00
Cumberland County, Pennsylvania -recently discovered asset of decedent (post- death);
titled in the names of William D. Kerr and Charlotte E. Ken- and held, by their agreement, as
tenants In common at the time of William D. Ken's death; valued per selling price
5100,000.00!2 =;50,000.00
TOTAL (AI:o enter on Line 1, Recapitulation) ~ 152,500.00
(If more apace b I>t, eddiaonal gapes of ate same edze)
Copyright (c) 2009 form aoRware only The Lackner Group, Inc.
Form PA-1800 Schedule A (Rev. 11-08)
REV-0161 p(s (10-06)
c rwu~
SCHEDULE H
FUNERAL EXPENSES ~
\DMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Kerr, William ~. 2N4-~~4t~
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
q, FUNERAL EXPENSES:
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
Cite State Zio
Yearfsl Commission paid
2. Attomev's Feea James, Smith, Dietterlck & Connelly, LLP
3, Family Exemption: (If decedent's address is not the same as Gaimant's, attach explanation)
Claimant
Street Address
ChY State Zio
Relationahio of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Retum Proparer's Fees
7. Other Administrative Costs
750.00
19.00
TOTAL (Also enter on line 9, Recapitulation) I 769.00
Copyright (c) 2009 form software ony The Lackner Group, Inc. Fonn PA-1600 Schedule H (Rev. 10.08)
SCHEDULE J
00A"~~4~~""'" BENEFICIARIES
ESTATE OF FILE NUMBER
Kerr. William D. 200400460
NAME AND ADDRESS OF RELATIONSHIP TO
SHARE OF ESTATE
AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) (aaa>
I TAXABLE DISTRIBUTIONS [incude outright spousal
• distributions, and transfers
under See. 9118 a 1.2
Charlotte E. Kerr Spouse
856 West Trindle Road
Mechanicsburg, PA 17055
Total
Enter doNar amounts for distributions shown above on lines 15 throw h 18 on Rev 150 0 cover sheet as a ro riate.
u NON-TAXABLE DISTRIBUTIONS:
• A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
See continuation schedule(s) attached 161,731.00
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOT AL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE 161,731.00
Copyright (c) 2009 forrn softwaro only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
SCHEDULE J-IIA
SPOUSAL DISTRIBUTIONS UNDER
SECTION 9113 FOR WHICH AN
ELECTION TO TAX IS NOT BEING MADE
ESTATE OF (FILE NUMBER
Kerr, William D. 2004-00460
Copyright (c) 2002 form software ony The Lackner Group, Inc. Fonn PA-7600 Schedule J-IIA (Rev. 6-98)
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NOTICE OF INHERITANCE TAX pennsylvan~a ~ ~
BUREAU OF INDIVIDUAL TAXES A~Pi~Va~~~E~~6N~'~-~-'~+lI~~~VANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION QF` ED CSI ~ HAND ASSESSMENT OF TAX
PO BOX 280601 ' '' "L,~; 1 ~;,_~ REV-1547 EX AFP (12-09)
• \~~~ -
HARRISBURG PA 17128-0601
~Qt~~uT _8 P~ ~; ~(,~ DATE 11-01-2010
ESTATE OF KERR WILLIAM D
~LER~ !'~F DATE OF DEATH 03-09-2004
Q~p~~~~~y~ ~~O~~~T FILE NUMBER 21 04-0460
~~~,y~~~ ~-,~~`L~~-/; ~,~:~ ~~ COUNTY CUMBERLAND
GARY L JAMES ESQ ACN 101
134 SIPE AVE APPEAL DATE: 12-31-2010
H U M M E L S T OW N P A 17 0 3 6 (See reverse side under Objections )
Amount Remitted -~
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG T_H IS L INE - - -~-~ R_ ETA_ IN LOWER POR_ TION_ FOR YOUR RECO_ RDS ~E-- _ _ _ _ _ _ _ _ _ _ _ _
REV-1547 EX AFP C12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: KERR WILLIAM DFILE N0.:21 04-0460 ACN: 101 DATE: 11-01-2010
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1
1. Real Estate (Schedule A) (1) 162,500.00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) C2) ,Q 0 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .0 0 submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) .0 0 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .0 0
6. Jointly Owned Property (Schedule F) (6) .0 0
7. Transfers (Schedule G) C7) .0 0
8. Total Assets (8) 162 ,500.00
APPROV ED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 7 6 9.0 0
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .0 0
11. Total Deductions (11) 769.00
12. Net Value of Tax Return (12) 161,731.00
13. Charitable/Governmental Bequests; Non-elected 9113 Tr usts (Schedule J) (13) 161, 7 31.0 0
14. Net Value of Estate Subject to Tax (14) 114, 788.24
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) 114,788.24 X 00 - .00
16. Amount of Line 14 taxable at Lineal/Class A rate C16) .0 0 x 0 4 5 = .0 0
17. Amount of Line 14 at Sibling rate (17) _0 0 X 12 = .0 0
18. Amount of Line 14 taxable at Collateral/Class B rate (18) .0 0 X 15 = .0 0
19. Principal Tax Due (19)= .0 0
TAX CREDITS:
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.