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HomeMy WebLinkAbout07-08-10 (8)15D5610101 REV-1500 ~` t01-'°' l~' PA Department of Revenue P~~Ylvanfa OFFICIAL USE ONLY Bureau of Indtvidual Taxes °°""'"`"'°`""`"" County Code Year File Number PO BOX28otiol INHERITANCE TAX RETURN Harrisburg, PA i~i28-o6oi RESIDENT DECEDENT ! 21 10 i ' 0344 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 179-09-9036 01 /08/2010 ' 04/17/1915 ___ _ _. __ Decedent's Last Name Suffix Decedent's First Name MI SHIRK GILBERT : K (tf Applicable) Enter SurvNing Spouse's !nt`o-mation Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Sociat Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE __ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW m 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-1382) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death attar 12-12-82) t~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8, Total Number of Safe Deposit Boxes (Attach Copy of Willj (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 T0: Name __ Daytime Telephone Number ' JILL M. WINEKA, ESQUIRE ~ (717) 234-4178 REGISTER OF WILLS USE ~Y .. First line of address .~ .1719 NORTH FRONT STREET Second line of address ~ ~ C or Post Offs _ dY ce _ State ZIP Code D ~ r~ HARRISBURG PA ..17102 ~ Girt `'r _ ___._ ... ... _ ._.___ __.._ . . _..._.. '. __: v. correspondent's e-mail addross: jWlnekB~pkh.COm Under penalties of pe¢ury, I declare that I have examined this return, includ'a~g accompanying schedules and statements, and to the best of my knowledge and belief R is true, coned and oompbte. Declaration of preparer other than the personal representatlve is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE . ~ - •~ -solo L-soda nuUKtJSLCVIta 11. rlcKel ~F'ord~br`, an A. Cra o~n P.O. Box 218, Camp Hill, PA x.7011 Funkstown, NID 21134 SIGNATU~OF~PRtif~'AI~ERAT~RTHAAIREPRESENTATNE ne-rc ADDRESS~111 M, w].nek3, Esq., 1719 N. Front St., Harrisburg, PA 17102 PLEASE USE ORIf31NAL FORM ONLY Side 1 L 1505610101 1505610101 J 15Ei~6];01~5 REV-1500 EX Decedent's Social Security Number _. Decedent's Name: .179-09-9036 RECAPITULATION _. _ _. _. _ _ __ 1. Real Estate (Schedule A) ............................................. 1. ' 0.00 I 2. Stocks and Bonds (Schedule B) ....................................... 2. 0.00 3. Closely Held Coryoration, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0.00 ', 4. Mortgages and Notes Receivable (Schedule D} ......... . ................. a. 0.00 '; 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. '. 0.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. ' 19,271.80 '; 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... , .. 7. ! 52,248.86 8. Total Gross Assets (total Lines 1 through 7) ... . ... . ................... . . 8. 71,520.66 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 3,580.90 ~' 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. ' 6,424.09 11. Total Deductions (total Lines 9 and 10) ................................. 11. 10,004.99 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 61,515.67 13. Charitable and Governmental BequestslSec 9113 Trusts for which ' ,°°° ° `"~-- -~~ -°• - •°° -~~ -- ,..~..,.._ _,... an election to tax has not been made (Schedule J) .................. . ..... 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 61,515.67 TAX CALCULATION - SEE fNSTRUCTfONS FOR APPLICABLE RATES 15. Amounl 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 ...,..:... .-.,.... ....~,._ ,. ... ~..m._ _.,_..~,. .,, ~ ..,,. ..,.,. ,. .._.....,... ~.~...,,..~..,......_.~.~. ,.... at lineal rate x .0 ~ 61,515.67 I; 16. ! 2,768.21 17. Amount of Line 14 taxable at sibling rate X ,12 ' 17. 0.00 18. Amount of Line 14 taxable at collateral rate X .15 98, j 0.00 19. TAX DUE ......................................................... 19. 2,768.21 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Slde 2 1505610105 150561D105 REV-1500 EX Page 3 Decedent's Complete Address: Flle Number DECEDENTS NAME GILBERT K. SHIRK STREETADDRESS THE WOODS AT CEDAR RUN 824 LISBURN ROAD CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due (Pays 2, Line 19) 2. CreditsJPaymerds A. Prior Payments 3,700.00 B. Discount 138.41 (1) 2,768.21 3. Interest 4. ff Line 2 is greater than Line 1 + Line 3, enter the diAerence. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. ff Line 1 + Line 3 is greater than Line 2, enter the d'rfference. This is the TAX DUE. Total Credits (A + B) (Z) 3, 838.41 (3) 0.00 (4) 1,070.20 (5) 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 : ............................................ ^ Q c. retain a reversionary interest; or .......................................................................................................................... ^ 0 d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ x^ Z. If death occurred after Dec. 12, 1962, did decedent transfer property 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? .............. ^ Q 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ~ (] ........................................................................................................................ [F THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G ANpD$~FILfE~IT AS PA~R#T7~OF THE RETURN. ',E'. ..-. ~ .- r :~ .s``~-.~.~ [k*' .-.., ..... _w. ~~'1~- by r.... t .. $~",r+ai'v'V~~i~Sr'a"1,,~~~~~.ta'~L~i~`!:.~,y y• For dates of death on or after Jury 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) {i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 21 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 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 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 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. REV 1509 EX + (8-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FN.E NUMBER GILBERT K. SHIRK 21 10 0344 ff an asset was made jof~rt within one year of the decedaM's date of death, it must be reported on Schedule G. SURVMNG JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Leona M. Fickel 124 Old Ford Drive Daughter Camp Hill, PA 17011 s Nancy A. Crampton P,O. Box 218 Daughter Funkstown, MD 21734 c JOINTLY-OWNED PROPERTY: (TEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCDUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. 7/22/08 First National Bank Corporation 16,566.96 33.33 5,521.77 Checking Acct. No. 701702862 2. A.,B. 7/22/08 First National Bank Corporation 30,940.66 33.33 10,312.52 Certificate of Deposit No, 101090753 3. A.,B. 7122/08 First National Bank Corporation 10,313.55 33.33 3,437.51 Certificate of Deposit No. 101090816 See letter dated 4/2/10 from First National Bank Corporation confirming joint ownership of the three Accounts and providing the date of death values. TOTAL (Also enter on line 6, Recapitulation) I S 19 271 80 (If more space is needed, Insert additional sheets of the same size) REV-1510 EX + (B-8a) COMMONWEALTH OF PENNSYWANIA INHERfTANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS S MISC. NON-PROBATE PROPERTY FILE NUMBER GILBERT K. SHIRK 21 10 0344 This sd~edule must be completed and irked if the answer to arty of questions 1 through 4 on fhe reverse side of the REV-1500 COVER SHEET is yes. fTEM NUMBER DESCRIPTION OF PROPERTY '"a+i°E'~"°""~°FTMEn~ar~,TMm+n~7~o~aw'ron~c~a~r~vo ~~~~T~ATTAg1AC0%OFT{ffOEEpFORREN.E8TATE DATE OF DEATH VALUE OF ASSET 9L OFDECD'S INTEREST EXCLUSION ~A~aucAe~~ TAXABLE VALUE 1. MetLife Investors Annuity Contract No. 9200556061 The Decedents two daughters, Leona Fickel and Nancy Crampton were equal beneficiaries of the annuity proceeds. See the attached 3/29/10 letter from MetLife documenting 52,248.86 100. 52,248.86 the date of death value and named beneficiaries. TOTAL (Also enter on tine 7 Recapitulation) , : 52 248 86 (if more space is needed, insert additlonal st-eets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANW INHERRANCE TAX RETURN SCHEDULE N FUNERAL EXPENSES +~ ADMINISTRATIVE COSTS ESTATE OF rac nunrocR GILBERT K. SHIRK 21.10 0344 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hammermill Bar 8~ Grill -post-funeral luncheon 315.90 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representatlve (s) Street Address Cily State Zip Year(s) Canmfss'an Paid: 2, Attorney Fees Purcell, Krug & Haller 3, Family Exemptlor-: (If decedents address is not the same as daimaM's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. I Accountants Fees 6. I Tax Return Preparers Fees 7. I Steven W. Fahnestock, CPA -accountant's fee for 2009 Personal Income Tax Return 8. Register of Wills -fee to file PA Inheritance Tax Return 3,100.00 150.00 15.00 TOTAL (Also enteral line 9, Recapitulation) I i (If more space Is needed, Insert additlonal sheets of the same size) REV-1512 EX + (12-03) SCHEDULE 1 CoNMiAONwEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, ~ LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER GILBERT K. SHIRK 21 10 0344 Report debts incurred by the decedent prior to death wh~h remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. United States Treasury - 2009 Federal Income taxes 4,311.00 2. Lewistown Hospital -medical services 196.14 3. Alert Pharmacy -pharmacy services 34.05 4. The Woods at Cedar Run -nursing home services 40.00 5. Pharmerica -pharmacy services 1.85 6. The Woods at Cedar Run -nursing home services 1,315.63 7. Verizon -phone services 163.08 8. Alert Pharmacy -pharmacy services 240.34 9. JC Penny -pants, belt 122.00 TOTAL (Also enter on line 10, Recapitulation) I S 6,424.09 (If more space is needed, insert additional sheets of the same siae) REV-1513 EX * (9-00) SCHEDULE J COMiAON4VEALTIi OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER nu o~or v cw~it 21 10 0344 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Tnustae(s) OF ESTATE I TAXABLE DISTRIBUTIONS f ht )spousal dis6itwtlons, and transfers under Sec.9116 a (1. ~ 1. Leona M. Fickel Lineal 124 Old Ford Drive one-half of residuary Camp Hill, PA 17011 2. Nancy A. Crampton Lineal P.O. Box 218 one-half of residuary Funkstown, MD 21734 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET fj, NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ; (If more space is needed, insert addiaa)al sheets of the same size) IN RE: IN THE COURT OF COMMON PLEAS CUMBERLAND CO., PENNSYLVANIA ESTATE OF GILBERT K. SHIRK, :ORPHANS' COURT DIVISION DECEASED NO. 2110-0344 TABLE OF CONTENTS 1. Last Will and Testament of Gilbert K. Shirk dated October 5, 1995. 2. First National Bank Corporation letter dated April 2, 2010 confirming joint ownership of accounts and providing date of death values for Decedent's Checking Account No. 701702862; Certificate of Deposit No. 101090753 and Certificate of Deposit No. 101090816. 3. MetLife letter dated March 29, 2010 documenting date of death value of Annuity Contract No. 9200556061 and confirming the named beneficiaries. 4. Letter dated June 17, 2010 to the PA Department of Revenue, Bureau of Individual Taxes, requesting the refund of $1,070.20 to be made payable either to Jill M. Wineka, Esquire or to Leona M. Fickel and Nancy A. Crampton, rather than to the Estate of Gilbert K. Shirk, since no formal Estate was ever opened. LABT WILL AND TESTAMENT OF GILSERT R. 8SIRR I, Gilbert K. Shirk, of Ewardtown Road, Yeagertown, Mifflin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament. FIRST I direct that no Executor or other fiduciary named, nominated or appointed shall be required to post any bond or give any security of any type for any purpose whatsoever, any law or rule of Court of the Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. BECOND I give, devise and bequeath all of my estate equally to the fallowing individuals: LEONA M. FICKEL, of Camp Hill, Pennsylvania and NANCY A. CRAMPTON, of Funkstown, Maryland THIRD In the event that one of the BENEFICIARIES named in Paragraph SECOND, above, predeceases me or does not survive me by ninety (90) days, then that BENEFICIARY'S one-half share of my estate shall be distributed equally to that BENEFICIARY'S children, per stirpes. FOIIRTH In the event that both of the BENEFICIARIES named in Paragraph SECOND, above, predecease me or do not survive me by ninety (90) days, then, my estate shall be divided into five (5} equal shares and distributed equally to the five children of said BENEFICIARIES, per stirpes. 0~ FIFTH Any and all payment or payments of any sum or sums, whether in cash or in kind, payable to any beneficiary, shall be made upon the actual receipt of the payment and shall be free from anticipation, alienation, assignment, attachment or pledge, and shall be free from control by any creditor of any such beneficiary and shall not be subject to any execution or attachment. 2 s=pa I nominate and appoint Leona M. Fickel and Nancy A. Crampton as Co-Executors of this, my Last Will and Testament. IN WITNESS WI~REOF, I have hereunto set my hand and seal to this Last Will and Testament, consisting of three (3) typewritten pages, the first two (2) of which bear my signature in the margin for purposes of identification, on this _-y~~ day of - , 1995. .,~'~~-~..~;GiGt~ ~ ~~.sZ~~`r"yl~'.~ ( Ste') Gilbert K. Shirk Signed, sealed, published and declared by the above named testator, Gilbert K. Shirk, as and for his Last Will and Testament, in the sight and presence of us, who at his request, in his sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. >~~~~_ WITH S WITNESS 3 COMMONWEALTH OF PENNSYLVANIA 9 SS. COUNTY OF ~/ l ~~~/ ~1 I, Gilbert R. Shirk, the testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Gilbert K. Shirk Sworn to or affirmed and acknowledged before me, by Givl~bert Ro. Shirk, the testator, this 5 ~~'' day of lJ ~"~t~-~ , 19 9 5 . ~~ • '.~ . •, ' ' MGTARiAL SEAL . ~ BAHBAFA A. BAKcR, t~tary Pudic ' ~ Btxrthz~~t Bono, AAi{t:in County, PA A1~- Commiadao Exprea IiAarch 23,19GS Notary Public COMMONWEALTH OF PENNSYLVANIA ~^ SS. COUNTY OF I~ i t t ~ / ~- We, the undersigned, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say than we were present and saw the testator sign and execute the instrument 4 as his Last Will and Testament; that the testator signed it willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the Last Will and Testament as a witness; and that, to the best of our knowledge, the testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. ` ,~~~~~~--Address ~~l ~~''~/~~ ~~ ~~~~ / C•LGZ• ~ Address ~•/Q • / `~~ a?3 / Sworn to or affirmed and subscribed to before me by the •~ ~''.a~~+v~e•. named witnesses, this -5 f2' day of d c~ ~~ , ~, { • 1995. ' I.s ' F.~Fy?3.1Af A. B.lKc4 Fk'sry 1"ub!!c . 7 jF;~ rtn Eorc. ~N;~i:in r_„c.,K;. PA `-.''J L•~ ~~Kass~na Fx?~fBS ~,ta~••n :.~, i'~ -~ '" Notary Public 5 ..~ ~~ ~.~ Apri12, 2010 Purcell, Krug & Haller ATTN: Jill M. Wineka 1719 North Front Street Harrisburg, PA 17102-2392 RE: ESTATE OF GILBERT K. SHIRK SSN: 179-09-9036 DOD: 1%8/10 Dear Sir or Madam, www.fnb-online.com Info-Line 1-800-817-8787 Customer Service 1-800-555-5455 As per your request, the following information is provided as of Date of Death: CD # 701702862 Opened 1/1/70 Titled Gilbert K. Shirk Nancy Crampton Leona Fickel Balance $16,566.48 Accrued Interest $.48 CD # 101090753 Opened 7!22/08 Titled Gilbert K. Shirk Nancy Crampton Leona Fickel Balance $30,797.14 Accrued Interest $143.52 CD # 101090816 Opened 7/22/0$ , Titled Gilbert K. Shirk Nancy Crampton Leona Fickel Balance $10,265.71 Accrued Interest $47.84 Nancy Crampton added to account on 7/Z2/08 Leona Fickel added to account on 7/ZZ/08 Made Joint When Opened Made Joint When Opened Account Closed 1/13!10 Account Closed 1/13/10 If you should have any further questions, please do not hesitate to contact me at 724-983-6068. Very truly yours FIILST NATIONAL BANK Deborah L. Bartosh Metlife P.O. Box 10366 fines IA 50306-0366 MetLife March 29, 2010 PURCELL KRUG 8~ HALLER ATTN JILL M WINEKA 1719 N FRONT STREET HARRISBURG PA 17102-2392 RE: Pilf'ETLIFE INJESTORS USA INSURANCE COfiAPANY CONTRACT 9200558081 OWNER GILBERT K SHIRK Dear Ms. Wineka: We received your recent inquiry regarding the value of the above-referenced annuity contract as well as the beneficiary designation on file for the contract. According to our records for the annuity, the beneficiaries are:NANCY CRAMPTON - 50% and LEONE FICKEL - 50%. The date of death value was: • Value as of January 8, 2010 - $52,248.86 If you have any questions, please contact your representative or call our Customer Service Center at 1-800-255-9448 Monday through Friday between 8:30 a.m. and 6:30 p.m., ET. Sincerely, Sean Herrick, FLMI, ACS Sr. Annuity Representative -Post Issue Processing MetLife Annuity Operations and Services LAW OFFICES HOWARD B. KRUG LEON P. HALLER JOHN W.PURCELLJR. JILL M. WINEKA NICHOLEM STACEY O'GORMwIa LISA A. RYNARD Purcell, Krug ~ Haller 1719 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17102-2392 TELEPHONE (717)234-4178 Fax (717)783-4939 HERSHEY (717) 533-3836 JOHN W. PURCELL(1924-2009) JOSEPH NISSLEY (1910-1982) June 17, 2010 PA Department of Revenue Bureau of Individual Taxes P.O. Box 280601 Harrisburg, PA 17128-0601 Re: Estate of Gilbert K. Shirk File No.: 2110-0344 Date of Death: January 8, 2010 Dear Bureau of Individual Taxes: I have been retained by the Decedent's only two children, Leona M. Fickel and Nancy A. Crampton to represent them with regard to their interests in their Father's non-probate assets. At the time of his death, there were no probate assets existing in the Decedent's name alone and therefore no formal Estate has or will be opened. The only non-probate assets consisted of three joint accounts at First National Bank Corporation owned equally by the Decedent and his two daughters and an Annuity with MetLife Investors owned by the Decedent in which he named his two daughters as equal beneficiaries. According to my calculations, Mrs. Fickel and Mrs. Crampton will be owed a refund, owing to their prior payment of $3,700.00 made within three months of their Father's death plus the discount they will realize for the estimated payment. I believe a refund is owed of $1,070.20. Since there is no formal Estate of record, please issue the refund check either payable to myself, so I may distribute the monies to my clients, or payable to Leona M. Fickel and Nancy A. Crampton. The refund check should 4t be payable to the Estate of Gilbert K. Shirk. Should you have any questions regarding my request regarding the refund proceeds, please contact me directly. Thank you. Sincerely, /-(. M. Wineka JMW/bas