HomeMy WebLinkAbout09-03-10J 1505610101
OFFICIAL usE ONLY
REV-1500 °``°'-'°'
PA Department of Revenue PM ~ ~a qty ~ Year
Bureau of Individual Taxes INHERITANCE TAX RETURN
Po Box zao6oi 21 10
Harrisburg PA i~izt3-o6os RESIDENT DECEDENT
ile Number
0297
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY '
161-30-4634 11/27/2009 10/19/1936
........ _........ _
Decedent's Last Name
_
__ _. _ _.
Suffix Decedent's First Name
MI
Willard III Willis W
(If Applicable) Enter Sunrivfng Spouss's Information Bslow
Spouse's Last Name Suffix Spouse's First Name MI
Willard _ N
Bemardine o C ~
,
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE ~
~
~ r`` } r,
~ % { ~?
REGISTER OF WILLS ~ ~ `'~'
_`
-
__
FILL IN APPROPRIATE OVALS BELOW ,~
~ w r,
~
~ ~^~ '"
,
t~ 1. Original Return O
2. Supplemental Return O 3. Rmmal
~ , ,.,
~„-
(de ath'r , ~=•
-Y7
2
O 4. Limited Estate O -
p~
4a. Future Interest Compromise (date of O 5. Federe[~s ) __
Tax Retu~l2equiEetT c=
death alter 12-12-82) I ~ ~::-'~ ~~
t>p 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number bf Safe Dt~sit Boxes ' i
(Attach Copy of Will) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to under Sec. 9113(A)
between 12-31-91 and 1-1-95) (At~ch Sch; )
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOD BE bIRECTED T0:
Name Daytime Telephone ~Jumber
Bruce J. Warshawsky (717) 238-65701
RE615TER OF WILLS USE ONLY
First Iine of address
Cunningham &Chemicoff .
Second line of address
2320 North Second St -- - -' " ~ ~-
--_._. _.._. an
City or Post Office State ZIP Code
Harrisburg PA 17110
Correspondents e-mail address: b' la C.com
Undsr psnaltlsa d psr)ury, I dsdero flan I hays exsmined this return, fndudirp aocompenyinq schedtdes and statemsrrpl,; end to thll!bast rtlyiNlpiwlddps and ballet,
it is true, correct and complete. Dsderatbn d proparor dhsr than the personal roproseMetlve Is based an all intomatlan# wl~h hMS ary knowledge.
TORE OF SON RES`PONSIBLE~~ FIL~j t3 RETURN }~t3/IATE/
69 Maaaw Avenue, Carlisle, PA 17015
Bruce J. Warshawskv. Esquire -
& Chemicoff, P.C. -2320 North 2nd
Side 1
150561D101
15D5~1D1~11
i
,.:.
I+g, PA 17110
REV-1500 EX Decedents Social Security Number
t~aenrs New: Willis W. Willard III .161-30-4634
RECAPITULATION
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 and Notes Receivable (Schedule D) ........................ ... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 0.00
.__
6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6.
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested..... ... 7.
8. Total Gross Assets {total Lines 1 through 7) .......................... ... 8. 0.00 ',
9. Funeral Expenses and AdmiNstrative Costs (Schedule H) ................ ... 9. 2,295.50
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........... ... 10.
11. Total Deductions (total Lines 9 and 10) .............................. ... 11. 2,295.50 ',
12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12 ~~Lr
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. I~~~L~
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax refs, or
transfers under Sec. 9116
(a)(1.2) X .0_ 15.
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 taxale ~
at collateral rate X .15 1 S.
19. TAX DUE ...................................................... ... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2 ',
1505610105 15056101[~.~ J
Rev-1508 EX+ (6-saJ
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNariVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NU~BER
Willard, Willis W III 21-10_ 29'7
Include the proceeds of litigetan and the date the proceeds were received by the estate.
Ail properly Jointlyowned with the light of survivorship must bs disclosed on schedule F.
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form P/V-11500 Schedule E (Rev. 6-98)
I
REV-1151 EX+110-06) SCHEDULE H
CoMMONwEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
IN RES D~NCT DECE~ENTR" ADMINISTRATIVE COSTS
ESTATE OF
Willard, Willis W III
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION
NUMBER
A, FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name(s) of Personal Representative(s)
R
I AMOUNT
Street Address
City State Zip
Year(s) Commission paid
2, Attorney's Fees Cunningham ~ Chernicoff, P.C. 1,500.00
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00
Claimant Bernardino C Willard
Street Address 1120 Stratford Drive
City Carlisle State PA Zip 17013
Relationship of Claimant to Decedent SpOUB@
4. Probate Fees 373.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 422.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 2,295.50
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-'150 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUIIABER
Willard, Willis W III 21-10297
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Legal Ads (Cumb. L. J.-75 and CP Bus. J.-97) 172.00
2 Reserve for Costs
250.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
H-B7 Subtotal 422.00
Form PA-11500 Schedule H (Rev. 6-98)
-L -- -_
SCHEDULE J
COM INHE CE TAX RETURN ANIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NI~MBEIR
Willard, Willis W III 21-10-0 97
RELATIONSHIP TO
DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIV NG PROPERTY
Do Not List TNS s (Words)
I (3$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
f
t
~ rans
ers
distributions and
under Sec. ~116(a)(1.2)]
Bernardine C Willard Wife All
69 Magaw Avenue
Carlisle, PA 17013
I
I
Total
Enter dollar amounts for distributions shown above on lines 5 throu h 1 S on Rev 150 0 cover sheet, as ap r pri te,
III NON TAXABLE DISTRIBUTIONS:
OR WHICH AN ELECTION TO TAX IS NOT TAKE
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 F
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVERS E 0.00
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-150 Schedule J (Rev. 11-08)
w
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Last Will
of
Willis W. Willard, III
I, Willis W. Willard, III, of Carlisle, Cumberland Coup ,Pennsylvania,
being of lawful age, sound mind and memory, and under no re: ' t, do publish
this as my Last Will, revoking all other Wills or Codicils previo ly made by me.
i
FIRST: All expenses, fees, costs, and taxes related to s estate shall be
paid from the probate estate assets, including but not limited to eral expenses,
grave marker, the costs of my final illness, Inheritance, E and Fiduciary
Taxes; and all gifts and bequests shall be paid from the aet distrib table estate.
SECOND: I give, devise, and bequeath the remainder of y entire estate,
real, personal, or mixed, of every kind and nature, and wherever ituated, which I
may own, or hereafter acquire, or have a right to dispose of at y death, to my
wife, Bernardine C. Willard, provided she survives me by 90 days
THIRD: I acknowledge that I have three (3) children. My
daughters are estranged from me and my son has attained sufficier
independence and, thus, I wish to provide for my Grandchildren ~~
have no interaction with them) and step-Grandchildren (whom I ac
own grandchildren), all of whom at this time are minors. Thus, Ire
my, wife, Bernardine C. Willard does not so survive me by 90 dayi:
furniture, household and personal effects, and other tangible personre
nature, other than cash or securities, together with any existing insut
my Grandchildren and step-Grandchildren, per stirpes and (b) I giv¢
bequeath the rest, residue and remainder of my estate, of every kirp
wherever situated, which I may own, or hereafter acquire, or have
dispose of at my death ("Residuary Estate's to my Grandchildren au
Grandchildren, per stirpes.
FOURTH: I nominate and appoint my Wife, Bernardine C. U
Executrix of my Last Will, granting to her authority to sell and con~+~
my estate, real and personal, or mixed, upon such terms and prices as
proper, without obtaining any prior order of the court therefore. I als
power and authority in the settlement of my estate, to compromise,
any and all debts and liabilities due to or from my estate, for such ''~
such terms and conditions as she shall deem best. In the event that ~1
wo (2)
financial
-en though I
isider as my
he event that
(a) I give my
ty of like
nce thereon to
devise and
and nature,
right to
d step-
(lard to be the
any or all of
ie shall deem
grant her full
~ and settle
ns, and upon
shall for any
L__
~•
reason fail to qualify or cease to act, then I nominate my S ~ns, John David
Gavazzi and Robert Louis Gavazai, the Alternate or Successor E~uturs.
FIFTH: If my issue receive properly under this will and a~ under the age of
25 years, I give devise and bequeath their beneficial share to my Trjustee, hereinafter
named, to be held in trust for said individuals. The trust shall b$ administered as
follows:
(1) The Trustee shall pay or distribute to or apply for benefit of such
child or children, as the Trustee in their sole discretion, deem for their
education (including trade school, college education, both ante and
graduate) and for the purpose of purchasing their first home, so '1 ng as they -have
completed a four year undergraduate program and have receiv a degree, or to
make payments for these purposes without further responsibility to y other child or
individual for whom such payments are made and to charge a portio or all thereof
as as advancemert, with or without interest, against their spective equal
beneficiary share.
(2) All decisions of the Trustee regarding payments',, are within the
Trustee's discretion and shall be final and incontestable by anyone. IThe payment of
income or principal may be paid to the child or on her behalf, only or the purposes
herein stated, or in the event of the child's or individual's incapa~i~ly to his legally
appointed guardian. No child or individual shall have a right orb, power to sell,
transfer, assign, pledge, mortgage, alienate encumber, or hypothecate their beneficial
interest in the principal or income of the Trust in any manner. To tyre fullest extent
of the law, this Trust shall not be subject to the claims of any child' or individual's
creditors or liable to attachment, execution, bankruptcy ar any other
legal process. Notwithstanding the above directions, nothing herein 1 be deemed
to make the Trustee liable for any payments of principal or income hich they may
in their discretion make to a third person on the unrevoked order or 'rection of the
child or individual. The Tnrstee shall have the sole discretion to the Tnrst
in the event the principal is so diminished that the expense of ' 'stering it
exceeds the interest earned. 1n the event the Trust shall terminate th principal and
any unpaid interest shall be distributed among the individuals in eq shares, and in
consideration of any advancements made, and the Trustee shall ' ve no further
responsibility for administering it. On the death of any child or' individuals,
during the life of the trust, the Trustee shall distribute their beneficial share to his or
her legal spouse, or if not married but with issue, to their issue, or ifunmarried and
issueless to the Trust.
__
~•
(3) The Trustee shall distribute the principal of leach child's or
individual's beneficial interest on, or as soon after as practical,, his or her 25th
birthday.
(4) I appoint John David tiavazzi and Robert La ~I Gavazzi, Co-
Tnastees (or if either is unable or unwilling to serve, the other as s~ Truster) of any
mists created herein. I direct that upon application, any Trustee 1 receive yearly,
a reasonable fee commensurate with the services rendered relativ to management
and administration of any trust created herein.
SIXTH: I direct that no bond or surety shall be required ~f any guardian,
trustee, executor, administrator or fiduciary named herein.
IN WITNESS WHEREOF, I have hereunto subscribed my name, aid acknowledge
and publish this instrument as my Last Will in the presence of a undersigned
witnesses, on this 2-`~'`~day of IJ~.i"a•~*-L- , 2007.
illis W. Wil III
~•
The preceding instrument consisting of four pages, including this p~ge, was on the
date thereof signed, Published and declared by in the presence of uswho, at his
request, in his presence, and in the presence of each other, have su'b bed our
names as witnesses hereto.
~..
of Harrisburg,',P'iA
arshawsky
of Steelton, PA
' Sousley
Commonwealth of Pennsylvania
ss
County of Dauphin ',
I, Willis W. Willard, III, the Testator, whose name is signed the foregoing
instrument, having been duly qualified according to law, do hereby ' knowledge that
I signed and executed the instrument as my Last Will, that I signedd it willingly and
that I signed it as my fi~ee and voluntary act for the purposes therein xpressed.
~ , i1,, A / _., ,, ,,
Willis W. Willard, III
SWORN or affirmed to and ac owledged before me by the above named
r this ~ day of t; 2007.
ary Public
commission expires:
C rtRVANIA
N TARIAL SEAL
.~1LIEANNE AMETRANO, Notary Pubac
City of Harrisburg, Dauphin County
My Comndssion Expires Feb. 22, 2011
~'
,;
4
~' .,
Commonwealth of Pennsylvania
ss
County of Dauphin
We, the undersigned witnesses whose names appear above, being duly qualified
according to law, do depose and say that we were present ahdl saw Willis W.
Willard, III, the Testator sign and execute the instrument as his Will; that he
signed willingly and that he executed it as his fire and voluntary act I for the purposes
therein expressed; that each of us in the hearing and sight of the Te for signed the
Will as witnesses and that to the best of our knowledge the Testatowas at the time
eighteen (18) or more years of age, mind and under no constraint or undue
influence. ~ ~ /
-,,
.,
,,
SWORN or affumed to and acl owledged before me by the above named Testator
thiso7~ day of ~ ~ ~ 2007.
tary Public
commission expires:
COMMONWEALTH OF f~ENN3 VANIA
..~
NOTARIAL SEAL
` ' JULIEANNE IIMETRANO, Notary Public
City of Harrisbur:, Dauphin County .
My ConaMasion Expires Feb. 22, 2011
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CUMBERLAND LAW JOURNAL
32 SOUTH BEDFORD STREET
CARLISLE, PA 17013
Tela: (717) 249-3188 Fax: (717) 249-2883
August 11, 2010
Cumberland Law Journal is published every Friday by the Cumber<I nd County
Bar Association and is designated by the Court of Common Pleas as the cial legal
publication for Cumberland County and the legal newspaper for publicatio of legal
notices.
TO:
Bruce J. Warshawsky, Esquire
Willis W. Willard Estate
RE:
Legal advertisements must be received by Friday Noon. All legal aid~ertising
must be paid in advance. Make all checks payable to: Cumberland Law .llc~urnal.
Advertisement inserted on following dates:
April 9, April 16 and April 23, 2010
Advertising Cost $ 75:80
Proof of Publication $ 0.'010
Second Proof Request $ O.Op
Payment received $ 75.0
Ck #47606
Total Amount Due $ 0.~~
Becky H. Morgenthal, Executive Director
iNVOicE
' 1500 Paxton Street
/~ Horraburg, PA 11104
~~ 111-236-4300
P U B l i C A T 14 H S lwww journa0lpub.com
INVOICE TO
Cunningham & Chernicoff, P.C.
Attn: B. J. Warshawsky
P. O. Box 60457
Harrisburg, PA 17106
DESCRIPTION OF CHARGES
PUBLICATION: CLASSIFIED/CENTRAL PENN BUS. JRNL
4N9/2010
ORDER S: 70546
TERMS: Net 30 Days
ADVERTISER
Cunningham ~ Chemicoff, P.C.
INVOICING: AdvgrtMser
COST CREDIT ~ BALANCE
COVER DATE: 4N6J2010 THEME: CLASSIFIED AD/CENTRAL PENN BUSINESS JRNL
RATE CARD:
DESCRIPTION OF AD:
Legal listing: Estate of Willis W. Willard, III
REP(S):
z-Ciasaifisd Account Executive
SIZE: LEGAL LISTING, PAGE: 97.00
COLOR: B&W 0.00
SPACE SUB-TOTAL: 97.00,
BALANCE DUE: ~ 97.00
~~~
,.
RECEIPT FOR PAYMENT
GLENDA FARNER STRASBAUGH Receipt Date: 3f24/2010
Cumberland County - Register Of Wills Receipt Time: 114:111:40
One Courthouse Square Receipt No.: 1060478
Carlisle, PA 17013
WILLARD WILLIS W III
Estate File No.: 2010-00297
Paid By Remarks: SE
R
NARDINE C WILLARD
A
P
------------------- ----- Receipt Distribution ------ ---- .,--- ------- ----
Fee/Tax Description Payment Amount Payee Name
PETITION LTRS TEST 310.00 CUMBERLAND CO IY GENERAL FUN
WILL 15.00 CUMBERLAND CO Y GENERAL FUN
SHORT CERTIFICATE 20.00 CUMBERLAND CO Y GENERAL FUN
JCS FEE 23.50 BUREAU OF RECE TS & CNTR M.D
AUTOMATION FEE 5.00 CUMBERLAND CO GENERAL FUN
Check# 5137 $373.50
Total Received..... .... $373.50