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Home My WebLink About09-02-09'~ ~ . 15056051058 '-~ REV-1500EXco6-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 09 0114 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 194-42-9442 11 /29/2008 09/09/1952 Decedent's Last Name Suffix Decedent's First Name MI PAUL MICHAEL J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estafe 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) •_ 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Lisa Marie Coyne, Esq. (717) 737-0464 ,,,., Firm Name (If Applicable) ..-. _: REGISTER o>=`tw342;1 use ONL1~=' COYNE & COYNE, P.C. °~~ , c_n r _~ ^ `. First line of address ' % : , i .._ ~ 3901 Market Street ~ _ , , , Second line of address =--- ' I ~ _-_ .. ~ ~~ --i C...: ; City or Post Office State ZIP Code DATE~'1'ILED tV Camp Hill PA 17011-4227 Correspondent's a-mail address: lisa@coyneandcoyne.com Under penalties 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, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. IGNA~,~F PERS`N RESP~~ R FfL G RETllRN (/_ DATE /~ -- ---__- ADDRESS Brenda K. Paul, 215 2nd Street, West Fairview, PA 17025 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number MICHAEL J PAUL 194-42-9442 Decedent's Name: .. RECAPITULATION 1. Real estate (Schedule A) . .......................................... .. 1. 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sote-Proprietorship (Schedule C) ... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 3,655.20 6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. 846.24 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 4,501.44 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 7,582.58 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. 7,582.58 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 0.00 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. 0.00 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .0 _ 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• 19. TAX DUE ...................................................... ...19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Ffle Number _ 'IA f1f1 :AAA A UC(+CUCIII J l,rV111f.JIC~C F1lJU1CDJ. DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER MICHAEL J PAUL 194_-42-9442 _- _ - - __ STREET ADDRESS 215 2nd Street CITY.. _. _ -_ __ - _ TSTATE ZIP _ West Fairnew ~ PA 17025 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments ___ -- - -- C. Discount _ - - - Total Credits (A + B + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest __ _ E. Penalty _ - _- _ otal nteresU ena ty ( + (3 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, 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. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 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 : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life 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 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 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 if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2} [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ' SCHEDULE E 'I CASH, BpANK DEPOSITS,p&~MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL P~OPERTI ' INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER PAUL, MICHAEL J ~' 21 - 09 - 0114 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH - - _ __ --- -- 1 Sovereign Bank Checking Acct. NO. XXXXXXX199 2,963.05 2 ~ Sovereign Bank Savings Acct. NO. XXXXXXX823 I 692.15 - - --- _ -_ _ _ -- __ - _ - TOTAL (Also enter on Line 5, Recapitulation) 3,655.20 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Michael J. Paul 194-42-9442 November 29, 2008 Account #: 0921700199 Type: Checking Open date: 12/4/2000 In the name of: Michael J Paul (Brenda K Paul POA) Date of Death Balance: $2,963.05 Int.(YTD) from 1/1/2008 to _ Accrued interest to date of death: Other Info: Account closed on 02111/09. 11 /3/2008 $0.22 $1.97 Account #: 0924087943 Type: Money Market Open date: In the name of: Michael J Paul or Brenda K Paul Date of Death Balance: $1,692.48 Int.(YTD) from 1 /1 /2008 to 11 /21 /2008 $97.11 Accrued interest to date of death: $0.51 Other Info: Account #: 0924301823 Type: Savings Open date: 6/27/2007 In the name of: Michael J Paul (Brenda K Paul POA) Date of Death Balance: $692.15 Int.(YTD) from 1/1!2008 to 10121/2008 $2.08 Accrued interest to date of death: $0.44 Other Info: Account closed on 02/11/09. 6/27/2007 Page 1 of 1 ~i SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY '~ INHERITANCE TAX RETURN RESIDENT DECEDENT --- ESTATE OF FILE NUMBER PAUL, MICHAEL J 21 - 09 - 0114 _- - __ If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT -__ - _- __ - - -- __ A. Brenda K. Paul 215 2nd Street Wife West Fairview, PA 17025 JOINTLY OWNED PROPERTY: - -- -- DATE DESCRIPTION OF PROPERTY ~ % OF DATE OF DEATH LETTER ITEM .Include name of financial institution and bank account number DATE OF DEATH DECD'S vALUE OF 'FORJOINTI MADE NUMBER TENANT JOINT estateilar identifying number. Attach deed forjointly-held real (VALUE OF ASSET (INTEREST( DECEDENT'S INTEREST - -- .g-- _ _ _ _ - _ - _ --- 1,692.48+ 50% -- 1 A. 06/17/2007 ~I Soverei n Bank ° ~ 846.24 I Money Market Acct NO. xxxxxxx943 TOTAL (Also enter on line 6, Recapitulation) 846.24 ~~ SCHEDULE H ' i FUNERAL DCPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN AD~'NIS 1 1~~ RESIDENT DECEDENT ESTATE OF __ __ - __ PAUL, MICHAEL J Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER A, FUNERAL EXPENSES: -_ - 1. Musselman Funeral Home 2. Reception B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions FILE NUMBER 21-09-0114 AMOUNT 1,566.20 500.00 Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Coyne & Coyne, P.C. 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) ' 3,500.00 Claimant Brenda K. Paul Street Address 215 Second Street City West Fairview State PA Zip 17025 Relationship of Claimant to Decedent Spouse 4. Probate Fees Cumberland County Register of Wills 252.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Postage 47.00 2 Filing Fee-- Inheritance Tax Return 15.00 Total of Continuation Schedule(s) 702.38 TOTAL (Also enter on line 9, Recapitulation) 7,582.58 Sd~edule H COMMONWEALTH OF PENNSYLVANIA ~ Funeral -'1^" """' "` INHERITANCE TAX RETURN ~~. /'~.•• 111111'UQYVC (~~~ .....~.~I:.....,..J 'i RESIDENT DECEDENT - vwu ~A ~U~ Il~:~.~ __ ESTATE OF FILE NUMBER PAUL, MICHAEL J 21 - 09 - 0114 ___. 3 Legal Advertisement---Cumberland Law Journal 75.00 4 Legal Advetisement---Patriot News ~ 127.38 5 Reserves 500.00 Page 2 of Schedule H REV-1513 EX+ (9.00) ~, SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN '~ RESIDENT DECEDENT ESTATE OF PAUL, MICHAEL J NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY __ _ -- _ I~ TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 ~ Brenda K Paul ---_- I _-.. __... ___. ___ __.. _ - - __ FILE NUMBER ~~, 21-09-0114 RELATIONSHIP TO AMOUNT OR SHARE ~I, DECEDENT OF ESTATE ~_ _~NOtLislTnistsx(s)_-. ~_ _. _.. Wife 100% of Residual Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART il- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA _ __ _ _--- _ __ CERTIFICATE OF GRANT OF LETTERS No. 2009-00114 Estate Of: MICHAEL JPAUL (First, Midd/e, Lasi) Late Of : EAST PENNSBORO TOWNSH/P CUMBERLAND COUNTY Deceased Social Security No 194-42-9442 WHEREAS, on the 3rd day of February 2009 an instrument dated June llth 2008 was admitted to probate as the last will of MICHAEL J PAUL (First, Middle, Last) late of EAST PENNSBORO TOWNSHIP, CUMBERLAND County, who died on the 29th day of November 2008 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: BRENDA K PA UL who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARL/SLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 3rd day of February 20^" **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) PA No . 21- 09 - 01 14 ~~.s~ ~~~ ~~~ ~~~~~~~~~ N f7 p ~ ~ ~= - - ~b _ 1`YJ~~`L~~17lJL,~ ~. JL rAYY~+ f~~~7 ~ ~~ - ~ O ~ W~ _ i°' _ i ...... ~ L~ I, MICHAEL J. PAUL, of the Village of West Fairview, Township of East Pennsboro, r~, `~~ . ~. Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any will or codicil previously made by me. d A-. ti a w d U_ ITEM 1: Upon my demise, I direct my body be released to Musselman Funeral Home, Lemoyne, Pennsylvania where I have pre-arranged cremation and funeral services. I further direct my ashes be disposed of in accordance with. directions I have given my personal representative. ITEM 2; I direct that all my funeral expenses be paid as soon as practical after my death. ITEM 3: I direct that all taxes and interest and penalties thereon that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my Estate. ITEM 4: I give, devise and bequeath all the rest, residue and remainder of my estate of every nature and wheresoever situate, together with insurance thereon, to my wife, BRENDA K. PAUL, provided that she survive my death by thirty (30) days. ITEM 5: Should my wife, BRENDA K. PAUL, predecease me, or fail-to survive my death. by thirty (30} days, then I give, devise and bequeath all the rest, residue and remainder of my estate of every nature and wheresoever situate, together with insurance thereon, as follows A. Fifty percent (50%) to the BONE MARROW UNIT of JOHN HOPKINS UNIVERSITY, c/o Associate Director of Development Fund for Sohn Hopkins Medicine, One Charles Center, 100 N. Charles Street, Suite 422, Baltimore, Maryland; and B. Fifty percent (50%) to the LIVER TRANSPLANT UNIT, JOHN HOPKINS UNIVERSITY, c/o Associate Director of Development Fund for John Hopkins Medicine, One Charles Center, 100 N. Charles Street, Suite 422, Baltimore, Maryland. ITEM 10: My Executrix or her successors shall have the following powers in ~~ ~M addition to those given by law to be exercised by her in her absolute discretion, which powers shall be applicable to all property held by her, effective without the order of any court and until the actual distribution of all such property: a. To retain any investments at discretion including stock of any corporate fiduciary hereunder or of a holding company controlling it; b. To invest and reinvest in the executrix's discretion as permitted under Act 28 of 1999, as amended, the "Prudent Investor Act," with the specific right to invest in stocks, bonds and real estate, including non-income producing residential real estate for the occupancy of any present income beneficiary or beneficiaries, and in such diversified, proprietary money market and mutual funds, including such mutual funds of any corporate fiduciary hereunder or those of any successor or affiliated corporation or a holding company controlling it, as my executrix deems appropriate; c. To sell, to grant options for the sale of, or otherwise convert any real or personal property or interest therein, at public or private sale, for such prices, at such time, in such manner ~ and upon such terms as they may think proper, and to execute and deliver good and sufficient j conveyances, assignments and transfers thereof without liability of any purchaser to see to the application of the purchase money; d. To borrow money and to secure the repayment thereof by mortgage of real or ~: d ~~ .; b personal property, pledge of investments or otherwise, without liability on the part of the lenders to see to the application thereof; e. To compromise claims by or against my estate or any trust created hereunder; f To allocate and distribute different kinds or disproportionate shares of property or ,undivided interests in property among beneficiaries or trusts, in cash or in kind, or partly in each; g. To register investments in the name of a nominee or to hold the same unregistered in such form that they will pass by delivery; h. To join in any recapitalization, .merger, reorganization or voting trust plan affecting investments; to deposit securities under agreement; to subscribe for stock and bond ~ privileges; and generally to exercise all rights of security holders; i. To manage, operate, repair, alter or improve real estate or other property, and to lease real estate and other property upon such terms and for such period as my executrix deems advisable even for more than five (5) years and beyond the duration of any trust; j. To deduct administration expenses upon either the federal estate tax return or fiduciary income tax return with or without adjustment as between principal and income, as my corporate or disinterested executrix shall determine; k. To associate with them in the absence of a corporate fiduciary, an accountant, custodian and investment advisor, and other agents and to compensate them from principal or income or both, as my executrix shall determine, such compensation to be a reduction of the compensation of my executrix; 1. To associate with her at any time, in her absolute discretion and of her choice, a ~~ a `~ a `= ~'I r~ W , x `~ ~ ~~ ~~ ~~ _ ~ corporate fiduciary which shall have the same powers as my executrix, such designation by my executrix and acceptance by a corporate fiduciary to be in writing; m. To combine, without prior court approval, any trust herein with any other trust with substantially similar provisions, although such other trust may have been created by separate instruments and by different persons, and, if necessary-.fo protect different future interests, to value the assets at the time of such combination and to record the proportionate interest of each separate trust in the combined fund; provided however, that no such combination shall be permitted if the effect of such combination would be (1) to violate the applicable rule against perpetuities; (2) to disqualify any interest in one or more of such trusts for a deduction for federal estate tax purposes which would otherwise be allowable; or (3) to cause the loss of the exempt status of one or more of such trusts from the imposition of the generation-skipping tax; n. To exercise any stock options which they may receive; to borrow such funds from any source as my executrix may deem necessary for the exercise of such options; and to pledge assets as my executrix deems appropriate for this purpose; o. No trustee shall be required to qualify before, be appointed by, or, in the absence of a breach of trust, account to any court (and failure to account alone shall not be considered such a breach); nor shall trustee be required to obtain the order or approval of any court in the exercise of any power or decision granted hereunder; p. To allocate any generation-skipping transfer tax exemption from the federal `~~. ~c- ~; e generation-skipping transfer tax to any property to which I am deemed the transferor under the provisions of Section 2652(a) of the Internal Revenue Code of 1986 and its successors, including any property transferred under my will and any property not in my probate estate and any property transferred by me during life as to which no allocation was made prior to my death, to the extent necessary to cause the inclusion ratios applicable to such transfers to be zero; q. To disclaim any interest in property without court approval; and r. To do all other acts and things necessary or appropriate in the management, administration and distribution of my estate or trust. ITEM 7: Until distributed, no gift or beneficial interest shall be subject to anticipation or voluntary or involuntary alienation. ITEM 8: I appoint my wife, BRENDA K. PAUL, Executrix of this my Last Will. In the event my wife, Brenda K. Paul, predeceases me, fails to qualify or ceases to act as Executrix, I appoint my brother, JAMES PAUL of 5005 Constitution Avenue, Harrisburg, Pennsylvania as alternate Executar. J ITEM 9: I direct that my personal representative or her successor shall not be required to give bond for the faithful performance of her duties in any jurisdiction. I 1 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~ ~ day of ~~~ ~~. ~~ , 2048. ,~ ~, MICHAEL J. PAUL Signed, sealed, published and declared by the above-named Testator as and for his Last ~ Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. s i ~ r- //~ ~c~.C~' r /~ L-~'~ ~ residing at (K^,-~x'~=~~~ r `t_S~~i-~ r-'~ ;? ~,i~ ,j~'~ ~~ ~-~'~_ residing at ltr ~~~~~~~.~-~:;:~`f ~ .~t;~~ ~ n -: _~ COMMONWEALTH OF PENNSYLVANIA ) ss: COUNTY OF CUMBERLAND ) We, MICHAEL J. PAUL, ~ 1 ~~~- ~ (~- ~ , ~,,%`_ and t {~~ ~ rI ~` ~~~ , ,6y~-Y ~;`4~ "y!' , the Testator and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the will as witness and that to the best of his or her knowledge, the Testator was at the time eighteen (18) years or older, of sound mind and under no constraint or undue influence. Witness Subscribed, sworn and acknowledged before me t~ ~ ~-, - ~ = by MICHAEL J. PAUL, the Testator, and subscribed and sworn to before me by ~ ~ }~~- P~'1.4 a 1= ~ ~.~.. ~ .and ~, ~ : ~ ~t~'~ ~ ~~ ~ ~~ ~~t~~-v- ,the witnesses, this _~ 1 _ day of (S ~ ~ .,~.a , 2, 8 ~ '~ ,_ , ~~ ~ Notary Public (EAL) tOMYD1iWEAlTN Of PENHSYLVANtA N4TARlAL SEAT Han~Y F. Coyne. Notary PuDfic hampden Township, Cumberland County MY Commission Expires June t 7, 20 t 2 :,~ ~;~ ~ COYNE & COYNE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW Henry F. Coyne Lisa Marie Coyne Jaime L. High Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 3901 Market Street Camp Hill, Pennsylvania 17011-4227 September 1, 2009 717-737-0464 Fax: 717-737-5161 www.coyneandcoyne.com Re: Estate of Michael J. Paul, Deceased #2009-0114 Dear Madam: We represent the Estate of the Late Michael J. Paul. Enclosed please find an original and two (2) copies of the Inheritance Tax Return for this estate. Kindly docket the original and "clock-in" the copies and return to this office the yellow "clocked-in" copy with the enclosed envelope. Also enclosed is check No. 2401 in the amount of $15.00 which represents the filing fee for this Return. Please issue a receipt for payment of the inheritance tax return filing fee. Thank you for your assistance. Very truly yours, LM/j lh Enclosures cc: Mrs. Brenda K. Paul, Executrix COYNE & COYNE, P.C. ~~.- Li a arie Coyne r~-:, %7 __ ~ C~ `-° s~ ` to _ !c~ - ~, ,_ -,-. ~ J- ~ ~.; __ ~,,; -=~- ~ __~' ca .. ,y s y'- N N r' d ~.+ ~'. O ~ U ~ ~ ~ ~ ~ o v~~ ~~~~ ~_ Y ~' MwI' aW .~- .w+' .Minn r ~+' .~/ i_ ~++~ .r+•