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Home My WebLink About05-14-10 (2).J R~-1 ~oO 1505607120 EX (Ot3-OS) OFFICIAL USE ONLY PA Departnlent of Revenue covnH Cone rear Pile NurnDer Bureau of Ir~dividuai Taxes INHERITANCE TAX RETURN 2 1 10 0 2 8 8 PO BOX.2810601 Hamabt,rg,'PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFO TION BELOW Social Security Number Date of Death Date of Birth 162225759 02172010 10021929 Decedent's Last Name Suffix Decedent's First Name MI FRANKLIN CHARLSS I+ (B Applicabb) Enter Survivilnp 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 INAPPROPRIATE OVA1L3 BELOW ® 1. Odginal Return ^ 2. SupplemenffiI Return ^ 3. Remainder Return (date of death pdor to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interost Comprortdae ^ 5. Federal Estate Tax Return Required la.ts a deem arter 12-f z-azl 0 ® 5 oecwent oted Testate ^ 7, IAA ~ a~ LMn9 Ttist 8. Total Number of Safe Deposit Boxes {nttxn copy or vvan ^ 9. Litigation Proceeds RBceived ^ 10. ~?z°~~ a~nani,~~ asath ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT -THIS SE TION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number STSVSN P. )ldINSR LSQUIRS 7177249821 Firm Name (If Applicable- DALLY ZUCRI~R MSILTON ffiINLR & First Ilne of address 1035 MUMMA ROAD, SUITS 101 Second Ifne of address City or Post Office WORMLLYSBVRt3 Correspondent's e-mail amine have exsmi n of prepan State ZIP Code PA 17043 mms~law.com REGISTER WILLS USE6 LY n s ~~~ ~ C7,~ ~ ~' -GIFTS FILED ... ~ •': o `~' ~ acheduba and sffiffimenffi, and to the bast of my knowledge and belief, la based on all intonnatfon of whitdt preperer has any knowledge. Steven P. Miner 1035 Mumma /S /t ~(~! Steven P. Miner Esquire ~ C /i ~ 1035 Mum~rta Road, Suite 101, Wormleysburg, PA 17043 Side 1 1505607120 1505607120 Wormleysburg, PA 17043 J 1505607220 REV-1500 EX Decedent's Social Security Number o.nd.id~,Nam,: FRANKLIN, CHARLES L 16 2 2 2 5 7 5 9 RECAPRULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C).......... 3. 4. Mortgages 8 Notes Receivable (Schedule D) .......................................................... 4. 76,840.81 5. Cash, Bank Deposits 8 Miscellaneous Personal Properly (Schedule E) ................ 5. 6. Jointy Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-V'rvos Transfers & Miscellaneous Non-Probate Properly (Schedule G) ^ Separate Billing Requested ............. 7. 7 6, 8 4 0. 8 1 8. Total Gross Assets'(total Lines 1-7) ....................................................................... 8. 3,904.50 9. Funeral Expenses 8 Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilfties, & Liens (Schedule I) ................................ 10. 3,904.50 11. Total Deductions (tbtal Lines 9 8 10) ...................................................................... 11. 72,936.31 12. Net Value of Estate) (Line 8 minus Line 11) ............................................................. 12. 13. Charitable and Govelmmenlal Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 7 2 . 9 3 6 . 3 1 14. Net Value Subject tlo Tax (Line 12 minus Line 13) ................................................. 14. TAX COMPUTATION - SSE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 t8~xable at the spousal tax rake, or transfers under Sec.: 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable 16 at lineal rate X .045 . 17. Amount of Line 14 taxable 4 8 , 6 2 4 . 2 0 17. at sibling rate X .12 18 Amount of Line 14 t ble . 2 4, 3 1 2. 1 1 1 g at collateral rate X .15 , 19. Tax Dua .................................................................................................................... . 19. 20. FILL IN THE OVAL IIF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056b7220 1505607220 5,834.90 3,646.82 9,481.72 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 10 - 0288 Franklin, Ch4rles L STREET ADDRESS 1100 Crandon Way CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Crtbdits: 1. Tax Due (Page 1 Line 19.i 2. Credfts/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p. Interest E. Penaky 474.09 Total Credits (A + B + C) (1) 9,481.72 (z) 474.09 Total Interest/PenaHy (D + E) 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. If Line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE. A. Enter the Interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (3) 0.00 (4) (s) 9,007.63 (5A) (56> 9,007.63 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: Yea 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 I'rfe of either payments, benefits or care? .............................................................. x 2. If death olecurted after December 12, 1982, did decedent transfer properly within one year of death without receiving Adequate consideration? ....................................................................................................................... ^ ^x 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death?......... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary deslgnation? ...................................................................................................................... ^ ^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 Juy 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 (sp) (1.1) (II)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disdosure of assets and (cling a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or attdr 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 ~arent, or a stepparent of the child is zero (0) percent (72 P.S. §9118 (a) (1.2)J. The tax rate imposed on thenet 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 that 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)J. A sibling is defined under Sectlion 9102, as an individual who has at least one parent in Common with the decedent, whether by blood or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. ~TMOFRE.~µ~ PERSONAL PROPERTY MIHERRANf:E TA%RENRN REBE)FNTDECEDENT FILE NUMBER ESTATE OF Franklin, Charles L 21 -10 - o2ss Include the proceeds of litigation nd the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disci on schedule F. ITEM DESCRIPTION VALUE AT DATE OF DEATH NUMBER 1 M&T Bank Checking Account No. 10403884 46,562.32 Accrued Interest tb Date of Death 0.67 2 M&T Bank Savings Account No. 9846712835 28,701.59 Accrued Interest to Date of Death 0.35 3 Refund from Loy~lton Nursing Home of Personal Account 1,346.00 4 Refund of premium from Highmark 229.88 TOTAL (Also enter on Line 5, Recapitulation) ~ 76,840.81 SCF~ l F H FI~B'iAL D~ENSES 8r caMMOxwFxnr w vExxsv~v~xln T~T~ ~•~ INNERIfI W CE TA% NETL xx NE&De'!T OW WENS FILE NUMBER ESTATE OF Franklin, Charles L 21 -10 - 0288 Debts of decedent must be reported on Schedule I. NUMBER FUNERAL EXPEL A. 1 Funeral prepaid DESCRIPTION AMOUNT 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) Commissimn paid 2. Attorneys Fees Daley Zucker Meilton Miner & Gingrich, LLC 9, Famiy Exemption: (If decedent's address is not the same as Gaimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent a. Probate Fees Rt?gister of Wills of Cumberland County 5. Accountant's Fees 6. Tax Return Prepareds Fees Padden, Guerrini 8 Associates, P.C., Tax Preparer 7, Other Administrative Costs 1 The Paxton-Herald, advertise Estate Notice 3,200.00 214.50 340.00 48.00 TOTAL (Also enter on line 9, Recapitulation) 3,904.50 COMMONVJF_ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sdtedl~l: H Finer~l 6q~enses & ~WOi.7 FILE NUMBER ESTATE OF Franklin, Charles L 21 - 10 - 0288 Cumberland Law Journal, advertise Estate Notice 75.00 Bureau of Vital Records - 3 Death Certificates ~ 27.00 Page 2 of Schedule H REV-~s+a EX+1~) is SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Franklin Charles L FILE NUMBER , 21 -10-0288 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not use TruNup) I~ TAXABLE DISTRIBUTIIONS [inGude outright spousal distributions and transfers under Sec. X116 (a) (1.2)] 1 Ebert L. Franklin Brother One-third 3191 Legion Drive Covington, GA 30014 2 Betty Franklin Sister-in-Law One-third 3191 Legion Drive Covington, GA 30014 3 Sandra Kuhn Friend One-third 1550 Williams Grove Rd. #143 Mechanicsburg, IAA 17055 Enter dollar amounts fOr distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover sheet II NON-TAXABLE DISTf~IBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I O.OO LAST WILL OF CHARLES L. FRANKLIN I, Chazles L. Franklin, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will. I revoke all other wills and codicils that I may have previously made. ARTICLE 1 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 11 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 chazged 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 for any such taxes which become payable as the result of any property over which I have the power of appointment. Page 1 of 5 ARTICLE 111 I give, devise and bequeath all of my property, real, personal, and mixed, as follows: A. One-third (1/3) to my brother, Ebert L. Franklin, provided that he survives me by thirty (30) days. In the event that Ebert L. Franklin fails to survive me by thirty (30) days, I give, devise and bequeath his share of my estate to his son, Frederick Franklin. B. One-third (1/3) to my sister, Betty Franklin, provided that she survives me by thirty (30) days. In the event that Betty Franklin fails to survive me by thirty (30) days, I give, devise and bequeath her share of my estate to her son, Frederick Franklin. C. One-third (1/3) to my neighbor, Sandra Kuhn, provided that she survives me by thirty (30) days. In the event that Sandra Kuhn fails to survive me by thirty (30) days, I give, devise and bequeath her share to the above-named beneficiaries, Ebert L. Franklin and Betty Franklin, in equal shares. ARTICLE IV In addition to the powers conferred by law, I authorize my Executor in its 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; Page 2 of 5 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; 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; and I. to conduct along with or with others, any business in which I am engaged or have an interest in at the time of my death. ARTICLE V I nominAte, constitute, and appoint M&T Bank, or its successor, Executor of my Last Will and Testament. I hereby relieve my Executor, whether original, substitute, or successor, from the necessity of posting security in connection with its duties as such in any jurisdiction in which it may be called upon to act so far as I am able by law to do so. My Executor shall receive reasonable compensation for services rendered to my Estate. 1N WITNESS WHEREOF, I, Charles L. Franklin, hereby set my hand to this, my Last Will, on this I ~ ~ day of K ~?`( Zpo7 2007, at Harrisburg, Pennsylvania. Charles L. Franklin, Testator Page 3 of 5 In our presence, the above-named Testator signed this and declared this to be his Last Will, and now,. at his request, in his presence, and in the presence of each other, we sign as witnesses. ~: ~! / / Address: ~ o as ~ ~ ~;,,~. ~`~~eq I, Charles L. Franklin, 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. Chazles L. Franklin, Testator COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. On this, the /~ day of , 2007, before me, the undersigned officer, personally appeared Charles L. Frankli ,known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same. for the purposes therein. 1N WITN)SS WHEREOF, I hereunto set my hand and public official seal. e 0 SUSAN M. MUQS N Nosy p~Wc lower Paxton Twp. b Cowiq, My Commission a Oct, 12, 2010 .-)'),) . ~~-o~ew Notary Public Page 4 of 5 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to taw, depose and state 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 knowledge, he was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. WI SS WITNESS COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. On this, the ~~~ day of , 2007, before me, the undersigned officer, personally appeared ~}~ yen t? t ner and Lb n nct ~. ~ x , known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes therein. IN WITNESS WHEREOF, I hereunto set my hand and public official seal. ~• otary Public !lOIYI N U.FL.~fl~ SUSAN M. HUDSON Notsry Public Lower Pextai Twp., beuphin Gounty My Comndaaion Expires Oct. 12, 2010 Page 5 of 5 p B~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-0349 Fax (302) 934-2955 April 8, 2010 Steven P Miner Attorney At Law 1035 Mumma Road Suite 101 Wormleysburg, PA 17043 Re: Estate of Charles L Franklin Social Securiri: 162-22-5759 Date of Death: February 17, 2010 Dear Sir or Madam: Per your inquiry dated April 7, 2010, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership (Names o, fl Opening pate Balance on Date of Death Accrued Interest Total 2. TypeafAccount Account Number Ownership (Names o, fl Opening Date Balance on Date of Death Accrued Interest Total Checking Account 10403884 Charles L Franklin 07/L9N3 $46,562.32 $ .67 $46,562.99 Checking Account 9846712835 Charles L Franklin OSlZ7i08 $2$701.59 $ .35 $2$701.94 For further ecoount information, closures and/or reimbursement o[ funds please Ball the Mechanicsburg tMlce at #717-255-2031. We were unable to bate any safe deposit box for tbeabove-mentioned decedent. $lI1CC1Ely, e M KimbUe Adjustment Services w . a ~ m ~~ H ~ a ~ te rry ~ ~ d ~ W H ~ n ~ -I U -: -rl ` a = o rl ~I ~ d w 'A a ~ s 0 a ti s 0 0 a N 0 ~o 0 s 0 0 0 IY1 EST. OF CHARLES L FRANKLIN ~~~aa~e 1122 STEVEN P MINER, IXEC DALEY ZUCKER MEILTON MINER & GINGRICH 2 1095 MUMMA RD. STE 101 DnTE ~~ WORMLEYSBURG, PA 17043 ~ - ..„,... _ ;, PAY TO THE /'ir.~~.on / .r..s '` ~~ ~ c ,~+ - • ? .S ~ [~ I $ 4/ 7 ~. t~ .... # ORDER OP~V~-^rX-~Jt+~-r '~~- ..'- d6 D~8 . /t i1M8tT ~k Power Flnancial Solutions /~, w,nm.ac.mr.o e. ~~,~~ /-~,, r ~o • QX-F98507~946311'L 22 /~'-~~d r x.03 L30 29551. Padden, Guerrlnl & Associates, P.C. 3425 Simpson Ferry Road Camp Hill PA 17011 Phone: (717) 763-1644 Fax: (717)763-1646 Invoice #: 30869 Date: 4/22/2010 Charles L. Franklin c% Steven Miner, Esq 1035 Mumma Road Suite 101 Wormleysburg PA 17043 Date Due: 5/22/2010 Client ID: 27720 Amount enclosed $ 35~D. Please return top portion with remittance. PROOF OF PUBLICATION OF NOTICE 1N CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesald,'being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal ',periodical published in the Borough of Cazlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the fallowing dates, viz: April 16, Apri123, and Apri130, 2010 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and chazacter of publication aze true. L' a Marie Coyne, Ed' or SWORN TO AND SUBSCRIBED before me this 30 day of April, 2010 , Notary P'raalclia, Charles L., d~c'd. Late of Cumberland County. Executor: Steven P. Miner. Attorneys: Steven P.' Miner, Es- quire, Daley Zucker I~~ylIeilton Min- er & Gingrich, LLC, 1 Cl35 Mumma Road, Suite 101, Wotmleyaburg, PA 17043. NOTARIAL 8EAL DEBORAH A COLLINS Notary Publk CARLiBIE BOROU~iH, CUMBERLAND COUNTY My Commfastlon Expfna Apr 28, 201 THE PAXTON HERALD .. Tln Pwtan N.... • B10 Grl bM,HwIW.ry N 1T114 •lYLpp Faz East Shore (717) 657-3523 Office & Plant - (PO Box 6310) 101 Lincoln Street (717} 545-9540 Harrisburg, PA 17112 (717) 545-8782 STATE OF PENNSYLVANIA COUNTY OF DAUPHIN Before me, the subscriber, a Notary Public in and for the said County, personally came Lisa M. Carnes who, being duly sworn, doth depose and say that she is OLEBK of THE PAXTON HERALD, a newspaper of general circulation published in Harrisburg, Pennsylvania; That THE PAXTON HERALD was established on the 28th day of June, 1960, and has,been published continuously since that date; That the advertisement, of which a copy is attached hereto, was published in the advertising columns of THE PAXTON HERALD in all respects as ordered in the issue(s) of ~-) ~ ~-} ~ , ~ ag a~-o• Affiant further deposes that she is not interestec~m the subject matter of the aforesaid notice or advertisement, and that the allegations in the foregoing statement as to the time, place and character of publication are true. ~,,.' (Si afore of the Afflant) NOTgRIAL SE;'tL CARRIE ,1EAN SINGER, NOTARY P:,BLIC LOWER PAXTON T~JP., DAUFhiF;V COUM1;TY MY COMMISSION EXPIRES SEPT. 7, 2910 Swom and subscribed before me this day of