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HomeMy WebLinkAbout04-0169IN RE: ESTATE OF RUSSELL DONALD BEGLEY, a/ida RUSSELL D. BEGLEY · IN THE COURT OF COMMON PLEAS · OF CUMBERLAND COUNTY, : PENNSYLVANIA · ORPHANS' COURT DIVISION .: · NO.~?.,/.- Ol.J... 10q ~ DECREE AND NOW, this day of February, 2004, upon consideration of the Petition of Mary L. Begley, and pursuant to 20 Pa. C.S.A. [}3102, it is hereby ordered and decreed that the Estate of Russell Donald Begley, also known as Russell D. Begley, Deceased, be awarded to Mary L. Begley, without notice to any individual or entity, except for the mailing of a copy of this Decree and its accompanying Petition to Decedent's daughter, Barbara Gene Crago, and without appraisement, and with authority of Mary L. Begley to receive and collect all assets of the Estate of Russell Donald Begley, also known as Russell D. Begley, to pay any outstanding medical bills finally settled as due and payable from the said estate, and to distribute the net estate 00% to herself, and to make any and all necessa~nsfers. 1 90:lzd PZB3H IX]. ~'` ~ rrnN~4,T,ILE..U_,_~LNkI,~RITANCE TAX Pennsylvania i APPR/C~I$L~M1~NT, --A~~QW cE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ,~- 1,. ,- INHERITANCE TAX DIVISION OF ~;'EB'(iCT~©FjS`/~(W~5' ASSESSMENT OF TAX REV-1547 EX AFP (12-1ll PO BOX 280601 ~ ~- '-`~~ HARRISBURG PA 17128-0601 ~`r~~~~°~:a~~ G~ (';; ~: ~~ATE 05-14-2012 ESTATE OF BEGLEY RUSSELL D ~ DATE OF DEATH 08-03-2003 `' FILE NUMBER 21 04-0169 CUrw74 ~~ir~`,,ti ~~_~, ~~~ COUNTY CUMBERLAND STEPHEN D TILEY ACN 101 5 S HANOVER ST APPEAL DATE: 07-13-2012 CARL I SL E PA 17 013 (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 THIS LINE -~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------------------------------------------------------------- REV-1547 EX AFP (12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: BEGLEY RUSSELL DFILE N0.:21 04-0169 ACN: 101 DATE: 05-14-2012 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) ,00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) 00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (q) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) .00 12. Net Value of Tax Return (12) .00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0 14. Net Value of Estate Subject to Tax (14) .0 0 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) .00 X 00 - .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16)_ _ .0 0 x 045 = .00 17. Amount of Line 14 at Sibling rate (17) .0 0 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Due (19)= .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 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" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before Dec. 12, 1962 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NDTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-B00-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at www.boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for an a ec ronic pro es o e valid, you must receive a confirmation number and processed date from the Board of Appeals web site. You may also send a written protest to PA Department of Revenue, Board of Appeals P.D. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the matter determined at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIYE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 260601, Harrisburg, PA 17128-0601 or call (717) 767-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.reyenue.state.pa.us. The applicable interest rates for years 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3% .000082 2012 3% .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assessment. If payment is made after the interest computation date shown notice, additional interest must be calculated. RE_V-'670 EX (0' 10) T~ Pennsylvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUA~TAXES PO Box 280601 HARR1~6 R PA 171 8-0601 DECEDENT'S NAME BY Russell D. Begley James Russell ITEM SCHEDULE NO. INHERITANCE TAX EXPLANATION OF CHANGES FILE NUMBER 2104-0169 ACN 101 EXPLANATION OF CHANGES Efforts to file an Inheritance Tax return have been exhausted in the above-referenced estate. Therefore, the filing requirements have been waived. The Department however, reserves the right to assess any assets that may be recovered at a future time. Page 1 IN RE: ESTATE OF RUSSELL DONALD BEGLEY, a/k/a RUSSELL D. BEGLEY : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : : ORPHANS' COURT DIVISION : : NO. CIVIL TERM PETITION FOR DISTRIBUTION OF SMALL ESTATF (Pursuant to 20 Pa. C.S.A..~3102) TO THE HONORABLE, THE JUDGES OF THE SAID COURT: The Petition of Mary L. Begley, respectfully states as follo~.~i ~ :::~ :? R . ~ -" ~ 1. Russell Donald Begley, also known as ussell D B'~i~.ley, (~ecedcaht?died on August 3, 2003, 0omicile~ in the Borough of Carlisle ~S~:,Der~shir~qve) Cumberland County, Pennsylvania. A true and correct copy of~.Dea~ Ce~ificate is attached hereto as Exhibit "A." 2. Petitioner is Mary L. Begley, an adult individual of the Borough of Carlisle (5 Derbyshire Drive), Cumberland County, Pennsylvania. 3. Petitioner, Mary L. Begley, is the widow of the Decedent. 4. Decedent died testate leaving a Will dated November 20, 1995, the original of which is attached to this Petition as Exhibit "B" and is incorporated herein by reference thereto as if fully set forth herein. In said Will the Petitioner, Mary L. Begley, is appointed the Executrix pursuant to paragraph X, and she is the sole beneficiary of the Decedent's estate pursuant to paragraph IV. 5. Paragraph XIII of said Will waives the posting of security by the Executrix. Petition for Distribution of Small Estate: Russell D. Begley, Decedent Page 1 of 4 6. Petitioner does not intend to file said Last Will and Testament for probate as this is a small estate with single a asset. Most of Decedent's property was held jointly, as tenants by the entirety, with his surviving spouse, the Petitioner. 7. Decedent's sole asset in his name alone at death was 272.3205 share of common stock of Home Depot, Inc. Those shares had a value at the date of Decedent's death of approximately $30.875 per share. (Interpolated value being the average of the Friday, August 1, 2003 closing price, and the Monday, August 4, 2003 closing price.) Therefore, the total value of the Home Depot, Inc., stock on the date of death was approximately $8,407.90. 8. To the best of the knowledge, information and belief of your Petitioner, all final bills of the Decedent have been paid, except for certain medical bills which continue to be reviewed by insurance carriers, to wit: (i) Chapel Pointe at Carlisle $524.44; (ii) Carlisle Regional Medical Center $347.61; (iii) Carlisle Pathology Associates $165.00; and (iv) Neurological Surgeons Ltd. $468.45. Decedent's funeral bills, and certain other unreimbursed medical bills, have been paid by the Petitioner. 9. A. Decedent and Petitioner had no children together. Decedent had one child by a prior marriage, to wit: Barbara Gene Crago, currently residing at 4736 Bandhall Hill Road, Westminster, Maryland 21158. (The remaining two daughters mentioned at paragraph V(B) of the Will are the daughters of the Petitioner by a prior marriage.) B. Pa. O. Ct. R. 5.6 requires that a Notice of Beneficial Interest in Estate be sent to the intestate heirs of a Decedent within three months of the grant of letters, however, this Petition is for distribution of a small estate without the grant of letters. C. 20 Pa. C.S.A. §3102, providing for settlement of small estates on Petition, provides that the Court may direct distribution "with such notice as the Court shall direct." Petition for Distribution of Small Estate: Russell D. Begley, Decedent Page 2 of 4 D. Your Petitioner requests an Order for Distribution waiving notice to any individuals or entities, except for the mailing of a copy of this Petition and its accompanying Decree to Decedent's daughter, Barbara Gene Crago. 10. Your Petitioner is the only party interested in the above estate as beneficiary. 11. Petitioner files this Petition pursuant to 20 Pa. C.S.A. §3102. WHEREFORE, Petitioner requests your Honorable Court to enter a Decree ordering that the Estate of Russell D. Begley, Deceased, be awarded 100% to Mary L. Begley, without notice to any additional party, except for the mailing of a copy of this ' Petition and its accompanying Decree to Decedent's daughter, Barbara Gene Crago, and without appraisement, and with authority of the Petitioner, Mary L. Begley, to receive, collect and distribute the bequest from the Estate of Russell D. Begley to herself, and to make any and all necessary assignments and transfers. Respectfully submitted, ~tepl'ien D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D. No.: 32318 Petition for Distribution of Small Estate: Russell D. Begley, Decedent Page 3 of 4 VERIFICATION I, Mary L. Begley, depose and say that I am the Petitioner in the above matter; and that the facts set forth in the foregoing Petition for Distribution of Small Estate are true and correct based partly upon personal knowledge and the remainder upon information and belief; I understand that this Verification is made subject to penalties of 18 Pa. C.S.A. § 4904, relating to unsworn falsification to authorities. Dated: Mary L. Begley Petition for Distribution of Small Estate: Russell D. Begley, Decedent Page 4 of 4 Exhibit "A" Exhibit "B" WILL OF RUSSELL D. BEGLEY I, RUSSELL D. BEGLEY, currently of Lower Allen Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any and all prior Wills and Codicils made by me. I. I direct that all my just debts and funeral expenses be paid from the assets of my estate as soon as practicable after my demise. II. I direct that all estate and inheritance taxes that may be assessed in consequence of my death, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration and all property includable in my taxable estate whether or not passing under this Will shall be free and clear thereof. III. I bequeath unto my wife, Mary L. Begley, all tangible personal property which I own at my death. IV. All the rest, residue and remainder of my estate, of whatever nature and wherever situate, including property over which I hold a power of appointment, I devise and bequeath unto my wife, Mary L. Begley. Vo In the event that my wife, Mary L. Begley, does not survive me, I devise and bequeath my entire estate that would have otherwise passed under Paragraphs III and IV above as follows: A. I intend to keep with this my Will a separate set of instructions concerning disposition of certain items of tangible personal property. I bequeath the items on said list to the persons designated. B. The residue of my estate I devise and bequeath equally unto the daughters of my wife and I, namely, Barbara Gene Crago, Mary Elizabeth Reside and Theresa Kuntzweiler. -1- Provided, however, the share of Mary Elizabeth shall be held in trust by my hereinafter named Trustee pursuant to the terms and conditions set forth below. If any daughter predeceases me, her share shall pass unto her issue per stirpes. If said child leaves no issue, said share shall lapse and be added proportionately to the shares passing to my other daughters or their issue per stirpes. VI. If any portion of my estate passes into a trust fund for the benefit of Mary Elizabeth, it shall be held pursuant to the following terms and conditions. A. To pay to or for her benefit all the net income therefrom on at least a quarterly basis. B. At the sole discretion of my Trustee, principal, up to the whole thereof, may be paid to or for the benefit of Mary Elizabeth for her maintenance and support as deemed necessary and proper by my Trustee. C. Upon the death of Mary Elizabeth, any funds then remaining, both principal and undistributed income, shall be distributed equally unto her issue per stirpes. If she is not survived by any issue, the balance shall be divided equally between Theresa and Barbara or their issue per stirpes. VII. In addition to such other powers and duties as may have been granted elsewhere herein, my fiduciaries hereunder shall have the following powers and duties: A. To invest any funds at any time held in trust, in any stocks, bonds, notes, mutual fund shares, or other securities or properties, real or personal, or in one or more common trust funds, or collective trust funds established by the Trustee, or in securities issued by the Trustee, notwithstanding that such investments may not be of the character allowed to fiduciaries by statute or general rules of law, it being my intention to give them the broadest investment powers possible, including the power to retain any property which is placed in trust hereunder. B. To retain or to lease, sell, exchange or otherwise dispose of any property, real or personal, at any time held by her, for cash or upon credit, in -2- such manner and on such terms and conditions as she may deem best, and no person dealing with her shall be bound to see to the application of any moneys paid. C. To borrow or loan money for any purpose in connection with the administration of the property held by her upon such terms and with such security as she may determine. D. To make any distribution hereunder in cash, in kind or partly in cash and partly in kind. E. In general, to exercise all powers in the management of property hereunder which an individual could exercise in the management of similar property owned in his own right upon such terms and conditions as she may deem best, and to execute and deliver all instruments and to do all acts which she may deem necessary or proper to carry out the purposes of the trust. VIII. No interest of any beneficiary of my estate, either in income or principal, shall be subject to anticipation or to pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his interest, either in income or principal, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries hereunder for the liability of such beneficiary, whether such liability arises from his debts, contracts, torts or other engagements of any type. IX. Any amounts which are payable to a beneficiary under this Will may, at the discretion of my fiduciaries hereunder, be paid directly to such beneficiary, or may be applied for the use or benefit of such beneficiary. The receipt of such beneficiary or evidence of the application of such amounts, shall be a full and complete discharge of my fiduciaries hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. X. I appoint my wife, Mary L. Begley, Executrix of this my Will. In the event that she fails to qualify or ceases to act as Executrix, I appoint Theresa Kuntzweiler Executrix of this my Will. XI. I appoint Theresa Kuntzweiler Trustee of any trusts created by this my Will. In the event that she fails to qualify or ceases to act as Trustee, I appoint my wife's sister, Christine Cushner, Trustee in her place. -3- XII. I direct that no bond be required of my fiduciaries for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, RUSSELL D. BEGLEY, herewith set my hand to this my Last Will, typewritten on four (4) sheets of paper including the attestation clause and signatures ofwimesses, this 'zo°'. day of ~,,~,,~'"-~'~-*,, 1995. %'"'~,,~...~,~,.~ x~-~ .~EAL) RUSSELL D. BEGLEY Signed by RUSSELL D. BEGLEY, by him declared to be his Will in our presence, who have hereunto subscribed our names as wimesses in his presence and at his request, this day of ,1995. -4- COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~o,w~ ~/~qt~ WE, RUSSELL D. BEGLEY, GERALD J. BRINSER and , the testator and the wimesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly affirmed, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his f~ee and voluntary act for the purposes therein expressed, and that each of the wimesses, in the presence and hearing of the testator, signed the Will as witnesses and that to the best of our knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. RUSSELL D. BEGLEY WITNESS WITNESS Subscribed, sworn or affirmed and acknowledged before me by RUSSELL D. BEGLEY, the testator, ~9o~ ff. ~o~a and /~ou/~E ~. ~o~~-~, witnesses, thisdora day of AJoue~t~ff(, 1995. (SEAL) NOTARY~ Notarial Seal Lona Sue Climenhaga, Notary Pul3~ Mechanicsburg Bom, Cumberland County My Commission Expires Apd128,1997 Member, PennsytvaniaAs.sc~ation of Notaries -5-