HomeMy WebLinkAbout06-12-0915056041147
-' REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue county code near Flle Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO 80X.280601 21 0 9 014 9
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
200 16 5021 11 27 2008 03 29 1927
Decedents Last Name Suffix Decedent's First Name MI
HEMMLER ROBERT J
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
X^ 1. Original Retum
4. Limited Estate
a 8 Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Retum ~ 3. Remainder Retum (date of death
prior to 12-13.82)
4a. Future Interest Compromise ~ 5. Federal Estate Tax Retum Required
(date of death after 12.12-82)
T. Decedent Maintained a Living Trust Q S. Total Number of Safe Deposit Boxes
(Attach Copy of Trust)
1 p. Spousal Poverty Credit (date of death 11, Election to tax under Sec. 9113(A)
between 12.31-91 and •1-95) (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
WM. D. SCHRACK III 717 432 9733
Firm Name (If Applicable)
3CHRACR & LINSENBACH PC
First line of address
124 W. HARRISBURG STREET
Second line of address
P.O. BOX 310
City or Post Office
DILLSBURG
St t ZIP Cod
trw
REGISTER OF Z USE ON~
C!~
~.
DATE ~ED' "^`
ae e
PA 17019-0310
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CoirrespondenYse-mailaddress: Schracklaw@comcast.net
Under penaltles of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, oonect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
~.. ~, ~ Ui~,f. ~ / Jacqueline D.
`4't3 Maple Street, Dillsburg, PA 17019
SICaNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
Wm. D. Schrack III
ADDRESS
124 W. Harrisburg Street, Dillsburg, PA 17019-0310
Side 1
L 15056041147 15056041147 J
PA Inheritance Tax Return
Signature of Additional Fiduciaries
ESTATE OF 121-09-01 9BER I
Hemmler, Robert J.
I Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my I
knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information
of which preparer has any knowledge.
Signature #2
Name
Address1
Address2
City, State, Zip
~-
Ursula F. Nickels
Post Office Box 394
Dllisburg, PA 17019
Date
REV-1500 EX
Decedents Name: Robert J. H e m m l e r
RECAPITULATION
15056042148
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.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5.
6. Jointly Ovmed Property (Schedule F) ~ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ............. 7,
8, Total Gross Assets (total Lines 1-7) ........................................................._...... 8.
Decedents Social Security Number
200 16 5021
241.86
2,691.64
2,933.50
9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10.
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 made (Schedule J) .............................................. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) .............................................. 14.
6,600.70
43,039.24
49,639.94
-46,706.44
-46,706.44
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(ax1.2) X .00 0 . 0 0 15.
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 0 0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
at 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
15056D42148 15056042148
0.00
0.00
0.00
0.00
0.00
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-09-0149
DECEDENT'S NAME
Robert J. Hemmler
STREET ADDRESS
Bethany Village
CITY
Mechanicsburg STATE
PA ZIP
17055
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
p, Interest
E. Penalty
0.00
Total Credits (A + B + C)
(1) 0.00
(2) 0.00
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE
A, Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(3)
(4)
(5) 0.00
(5A)
(58) Q,QQ
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 :............................................................................. x
b. retain the right to designate who shall use the property transferred or its income :................................ x
c. retain a reversionary interest; or ............................._........................................................................... x
d. receive the promise for life of either payments, benefits or care? ........................................................... ^ x
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?......... ^ Q
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
r~ntains a benefiaary designation? ................................................................................................................ ^
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 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 exemota transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and flting 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 Vansfers 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) p2 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.
Rw•130~ EX+ (tiffs)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Hemmler, Robert J. 21-09-0149
All property Jolntyowned with rlpht of survNOrship must be dlselosad on Sehedute F.
ITEM
NUMBER CUSIP
NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE
OF DEATH
1 Proceeds of liquidation of four $50.00 Series E 241.86
Savings Bonds
TOTAL (Also enter on Line 2, Recapitulation) 241.86
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98)
Rev-150817(+ (8.88)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMNKMrWEALTH OF PENNSYLVANU
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Hemmler, Robert J. 21-09-0149
Indude the proceeds of IlUgatlon end the date the proceeds were received by the estate.
All propeRy )olnty-owned with the rlpht or survNorship must be disclosed on seheduk F.
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
(If more space is needed, additional pages of the same size)
REV•1151 Exa (12.89)
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Hemmler, Robert J. 21-09-0149
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
q, FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Soaal Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2, Attorney's Fees Wm. D. Schrack III
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
5,488.70
1,000.00
4. Probate Fees 72.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 40.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 6,600.70
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rw-1502 IX+ (6.98)
SCHEDULE H-A
FUNERAL EXPENSES
continued
cq.IMpNWEALTN OF PENNSriVANIA
INNERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Hemmler, Robert J. 21-09-0149
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98)
Rw•1502 EX+ (6.68)
coMUq~~ni of aEw+snvnww
nrwewTUx~ rnx r~TUrur
r~sroeNr oeceoerrr
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
ESTATE OF (FILE NUMBER
Hemmler, Robert J. 21-09-0149
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule H-B7 (Rev. 8-98)
Rw-7S12 E9k+i6-i8)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, ~ LIENS
CDMMONV~IEALTH OF PENNSYLVANIA
INIffRITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Hemmler, Robert J. 21-09-0149
Include unrelmbursed madlesl expenses.
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA
RENTRN
C
D
C
I"
B E N EFICIA
ED
RESIDEN
Y
E
ESTATE OF FILE NUMBER
Hemmler, Robert J. 21-09-0149
NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT SHARE OF ESTATE
W
d AMOUNT OF ESTATE
(SS3)
NUMBER PERSON(S) RECEIVING PROPERTY Do Not Lbt Tnistee s (
or
s)
I. TAXABLE DISTRIBUTIONS [indude outright spousal
distributions and transfers
under Sec. ~116(a)(1.2)]
Jacqueline D. Berry Daughter
113 Maple Street
Dillsburg, PA 17019
Ursula F. Nickels Daughter
P. O. Box 394
Dillsburg, PA 17019
Total
Enter dollar amounts for distributions shown above on lines 5 through 18, as approp riate, on Rev 1500 cove r 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
n nn
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBU I IUN.~" Vrv ~Irvt ~s yr rccv- i~w ~.vv~rc ~n~c ~ I ..•....
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 6-98)
LAST WILL AND TESTAMENT
OF
ROBERT J. HEMMLER
I, ROBERT J. HEMMLER, of Cumberland County, Pennsylvania, declare this to be my
Last Will and Testament. I revoke all other Wills and Codicils that I may have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) 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. This provision is not a waiver of any right which my Executor has to claim reimbursement
I'or any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article III
I give, devise and bequeath in accordance with any memorandum which I have either
handwritten or signed, located with my Will or with my valuable papers and found within 30 days of
the probate of my Will. Gifts may only be to persons who survive me or to organizations which
exist at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article N
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath IN EQUAL SHARES to my daughters, JACQUELINE I).
~EItIZY, of York County, Pennsylvania, and iJ1~SYJLA F'. NICKELS, of York County,
Pennsylvania.
If any of my beneficiaries predecease me or fail to survive me by thirty (30) days, I give,
devise and bequeath his or her share to his or her issue who survive me, per stirpes, or if he or she
has no issue, the share(s) are to be added equally to the other shares.
Article V
If a beneficiary under this Will has not attained the age oftwenty-five (25) years, the share of
the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the
terms in Article VI.
-2-
Article VI
In the event that a Trust is created by or as a result of any part of this Will, the terms and
conditions of the Trust shall be as follows:
A. To expend and apply so much of the net income and so much of the principal of the
Trust as the Trustee shall consider advisable for the support, health, care and education (including
college, trade school, or other similar training or education) of the child until the child attains the age
of twenty-five (25) years.
B. Upon attaining the age of twenty-two (22), one-third (1/3) of the principal and
accumulated income, of the child's share shall be distributed outright to the child.
C. Upon attaining the age oftwenty-five (25), the remaining principal and accumulated
income of the child's share shall be distributed outright to the child.
D. No beneficiary or remainderman of this Trust shall have any right to alienate,
encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner,
:nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or
other processes of law.
Article VII
I hereby appoint URSULA F. NICKELS as Trustee of any Trust(s) created in this Will. In
rthe event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of
URSULA F. NICKELS, I nominate and appoint my son-in-law, STEVEN L. BERRY of York
County, Pennsylvania, as Successor Trustee of any Trust(s) created in this Will.
-3-
Article VIII
In order to carry out the purposes of the Trust established by this Will, the Trustee, in
addition to all other powers granted by this Will or by law, shall have the following powers over the
Trust estate, subject to any limitations specified elsewhere in this Will:
(a) to retain in the form received and/or to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file fiduciary/income tax returns and pay the tax due for any year for which such a
return is required,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their services,
(i) to conduct along with or with others, any business in which I am engaged in or have
an interest in at the time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
i:n effect while their services are performed.
-4-
Article IX
I nominate, constitute, and appoint JACQUELINE D. BERRY and URSULA F.
NICKELS Co-Executrixes of my Last Will and Testament. I direct that my Co-Executrixes be
permitted to serve without bond and in addition to those powers granted by law, I grant them power
to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could
have filed if living. My Co-Executrixes shall receive reasonable compensation for services rendered
to my estate.
Article X
In addition to the powers conferred by law, I authorize my Co-Executrixes, in their absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such
return prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
-5-
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their services,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
IN WITNESS WHEREOF, I, ROBERT J. HEMbII~ER, hereby set my hand to this my Last
Will and Testament, on ~- ~/ , 2003, at Harrisburg, Pennsylvania.
-~ ~~ ,~
OBERT J. HEMML
In our presence, the above-named ROBERT J. HEMMLER signed this and declared this to
be his Last Will and Testament, and now at his request, in his presence, and in the presence of each
other, we sign as witnesses.
Address
~ "?0 ~nh~.r ~ha4P_ Dr~~~yt_. A~o.chanrc~~s~~PA
17d~ ~
i ~z~ ~~~.-~ ~~ ~~ vim- Yom- ~•9 ~~y~~
-6-
I, ROBERT J. HEMIVII.ER, Testator, who signed the foregoing instrument, having been
duly qualified according to law, acknowledge that I signed and executed this instrument as my Will,
and that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
ROB RT J. HEMMLER, the Testator,
on .3/ ,2003.
Public
Womriai seal
Leslle K. Neidig, Wotary Publ~
Warringbn Twp, York County
My Commission Expires Feb. 4, 200T
AAert>bsr. Pnrruylvarwa AaaoCistlon OF Notaries
~-
OBERT J. HEMMLER
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the
purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and
that to the best of our laiowledge, that he was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me
ay ~.'c.~ celfc.
and ~.
witnesses, on mac. / 2003.
r . o Public
Witness
.~'~ ~ ~~~
Witness
Notarial Seal
~Ca~y
My Oarrrriaeion Expires Feb. ~, ¢0p7
1AlItIDar PemeiMarra Assoaatlon Of Ndariss
Calculated Value of Your Paper Savings Bond(s)
Calculated Value of Your Paper Savings Bond(s)
Calculator Results for Redemption Date 11/2008
Page 1 of 1
To#at Price Total Value Total Interest YTD Interest
$100 00 $238 04 $138 04 $8.96
Binds: 1-4 of 4
Serial # Series Denom Issue Next Final
Date Accrual Maturity Issue
Price Interest
Interest
Rate
Value Note
L~6005903ee y EE X50; 05/1994 ~ 05j2009 05/2024 : $25.00? $20 88 2.44% X45.88 ~,
..............
LSg6005902ee
EE : _
$50 02/1991402/2009.
02/2021.
,$25.00;
$38.20;
4 00%.
#63.20
L566005901ee EE .,
01/1991:,01/2009
$50 01/2021: $25.00; $38 20 4 00% $63.20,
LSB6005900ee _.
EE f
.
$5001/1990;01/2009
01/2020
$25.00:
$40.76
4.00%e
$65.76.,
Totals for 4 Bonds': 100.00' 138.04. 238.04
Notes
I'~ Not Issued _ .
__
PE Not eligible for payment
15 Includes 3 month interest penalty
r44 Matured and not earnin interest
~p:1/www.treasurydirect.govBC/SBCPrice 02/04/2009
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF FINANCIAL OPERATIONS
DNISION OF THIRD PARTY LIABILfTY
ESTATE RECOVERY PROGRAM
PO BOX 8486
HARRISBURG, PA 17105-8486
April 23, 2009
SCHRACK & LINSENBACH
WM D SCHRACK III ESQUIRE
124 WEST HARRISBURG STREET
P.O. BOX 310
DILLSBURG PA 17109
Dear Attorney Schrack:
Re: ROBERT HEMMLER
CIS #: 560175085
SSN: 200-16-5021
Date of Death: 11/27/2008
Please be advised that the Department of Public Welfare maintains a
claim in the amount of $50,321.99 against the above-mentioned estate. This
claim is for restitution of medical assistance granted on behalf of the
decedent for which the Probate Estate is now responsible to reimburse the
Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as
amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's
itemized statement of claim.
A portion of this medical expense, namely $7,282.75, was incurred during
the last six months of the decedent's life; therefore, it is a Class 3 claim
pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20
Pa. C.S.A. 3392(3). The balance of the claim, namely $43,039.24, is to be
entered as a priority Class 5.1 claim against the estate.
Please acknowledge receipt of thi
Commonwealth's claim is admitted and w
estate accounting is complete, please
real estate, please provide copies of
and a current appraisal, if available.
s letter and advise whether the
hen payment may be expected. If the
provide a copy. If the estate contains
the deed, the latest tax assessment,
Sincerely,
~.. i..~~1~..J
Elizabeth D. James
TPL Program Investigator
717-772-6397
717-772-6553 FAX
Enclosure
SCHRACK ,LINSENBACH
LAW OFFICES
124 W. HARRISBURG ST.
P.O. BOX 310
DtLLSBURG, PA 17019-0310
PHONE (717) 432-9733
FAX (717) 432-1053
Attorneys
WM. D. SCHRACK III
BRIAN C. LINSENBACH
June 10, 2009
~.
Register of Wills ~ -~
i'x~+ C~
Cumberland County Court House ~ ;_~
One Courthouse Square ...,. ~ t
Carlisle, PA 17013 ~'" -~`-' ~'
-~
.~, -~, ..
Re: The Estate of Robert j. Hemmler ~,
D/D: November 27, 2008 ~~ `~'~
...
File #: 21-09-0149 *"!'~
Dear Register:
You will find enclosed herewith the original and one copy of the REV-1500 form
filed on behalf of the fiduciaries named in the decedent's Will. Also enclosed is my
trust account check for the sum of $15.00 to cover the filing fee.
Please accept the Return as submitted, time stamp the "COPY" of the extra face
page, and return that to me in the envelope provided accompanied by your receipt for the
filing fee.
WDS/jsg
enc.
Sincerely,
W . Schrack III
HRACK &LINSENBACH
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