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HomeMy WebLinkAbout01-20-11 (3)J 1505610140 RSV-1500 ~` ~~,-,~, OFI"ICIAL USE ONLY PA Department of Revenue County Code Y~If File Number Bureau of Indiv~ual Taxes INHERITANCE TAX RETURN Po Box 280601 2 1 1 0 0 5 0 4 HarrtsburSl PA 1712&0601 RESIDENT DECEDENT __ ENTER DECEDENT INFORMATION BELOW Social Securely Number Date of Death MMDDYYW Date of Birth MMODYYYY 1 7 2 3 2 2 1 0 1 0 4 1 5 2 0 1 0 0 4 0 4 1 9 1 3 Decedent's Last Name Suffix Decedent's First Name MI HAG~KMAN ELEANOR (If Applicable) Enisr Surviving Spouse's Information Bslow Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICAtE WITH THE REGISTER OF WILLS MI © 1. Original Return ^ 2. Supplemental Return ^ 3. Remaingler Return (date of death prior to t 2-13-62) ^ 4. Limked Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal estate Tax Return Required death after 12-12-82) 0 ® 6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust 8: Total Nujmber 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 ch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFOI Name Daytime Te J I L L M. WI NE KA ESQUI RE 7 1 7 F RONT STREET Y First line of address 1 71 9 NORTH Second line of address City or Post Office H A R R I S B U R G snvu~u rst uace~ r eu r u: Number E 4 4~~1 7 8.~; "~ CI7~ O 7~: ~~ ._~~ =-~ ~ ~ ~, ~ w r ~! State ZIP Code L DATE FILED PA 17102 Corresp~orrdent's e-mail address: 'wineka kh.com under penalties a perjury, I declare that I have examined this return, inducting accompanying schedules and statements, and to the pest a my knowledge and hel~ef, R ~ true, oorred and oompte~. a preperer other than the personal representative is based on atl information a whk:h prbpar~ has any knowledge. SI RE OF RE SI OR FILL RETURN ~ ~ ~ DATE A RESS Ma n Heefner 5 Ohio Avenue Lemo ne PA 17043 SI~TUe ~ OF PREPA~R~HER TyA1V REPRESENTATNE / ~~ a ~/DATE Ji . Wineka, Esq., 1719 N. Front Street Harrisbur PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 PA 17102 1505610140 J J 1505&10240 REV-1500 EX Decedent's Social Security Number Decedents Name: ELEANOR HACKMAN 1 7 2 3 2 2 1 0 1 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1 • • 2. Stocks and Bonds (Schedule B) ...................................... 2• • 3. Closely Held Corporation, Partnership or Sole-Propr~torship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D} .......................... 4. 9 ~ 6 ~ • 4 9 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ..... .. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. s. 1 9', 4 9 2 3 , 8 2 7. Inter-Vhros Transfers 8~ Miscellaneous Nip,-Probate Property sted Billi R t S 7 1' 1 4 0 8 • 7 8 ng eque epara e (Schedule G) U ..... . .. 2 1 5 7 9 7 0 9 8. ...... Total Gross Assets (total Lines 1 through 7) .............. ..... .. 8. . 9. Funeral Expenses and Administrative Costs (Schedule H) ........... ..... .. 9• 1 ' 2 1 3 7. 1 0 1 2 1 3 7 • 1 8 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I} ...... ..... .. 10. 11. Total Deductions (total Linea 9 and 10) ........................ ..... .. 11. 2' 4 2 7 4. 2 8 12. Nst Value of Estate (Line 8 minus Line 11) ..................... ..... .. 12• 1 9' 1 5 2 2. 8 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 0 0 an election to tax has not been made (Schedule J} ............... ..... .. 13. • 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 1 8' 1 5 2 2 • 8 1 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 15 0. 0 0 . (a>(1.z>x.o _ . 16. Amount of Line 14 taxable 0 0 0 0 • 0 0 at lineal rate X •0 _ 16. 17. Amount of Line 14 taxable 0 0 0 17 0 • 0 0 • at sibling rate X .12 • 18. Amount of Line 14 taxable 1 9 1 5 2 2 8 1 t a 2 8 7 2 8. 4 2 . at collateral rate X .15 . 19. TAX DUE ......................................................19. 2 8 7 2 8. 4 2 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ REV-1500 EX Page 3 I7ar_ndnnt'it Cemnlete Address: File Number 21 10 0504 DECEDENTS NAME ELEANOR HACKMAN STREET ADDRESS 100 MOUNT ALLEN DRIVE ROOM 477 CITY MECHANICSBURG STATE PA ZIP 17055 Tax Paymenics and Credits: ~• Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 27,000.00 B. Discount 1,421.01 (1) 28,728.42 Total Credits (A + B) (2) 28,421.01 3. interest (3) 0.07 4. If Une 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2, Une 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 307.48 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 : ................................................................. i ..... ^ ncome; .......................... b. retain the right to designate who shall use the property transferred or its ..... ^ c. retain a reversionary interest; or ........................................................................................... ..... ^ d. receive the promise for life of either payments, benefits or care7 .................................................. ..... 2. If death occumsd after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................. " ' ..... orpayable-upon-death bank account or security at his or her death? .... intrust for 3. Did decedent avm an ..... 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 4UESTIONS 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to qr for the use of the surviving spouse 3 percent p2 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 adoptire parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)J. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal benefiaaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)J. • The tax rate imposed on the net value of transfers tv or for the use of the decedents siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, unde Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN iCNEDIlLE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF ra.c ~~wvcn ELEANOR HACKMAN 21 10 05p4 Include the s of lili~gation and the date the s were receryed by the estate. A~ tly-0wned wRh rbht of earvhron~mu:< be dbclwed on ScheduN F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PNC Bank Checking Account No. xxxxxx1188. 7,412.80 (See attached 7/6/2010 letter from PNC Bank confirming date of death balance and sole ownership by the Decedent). 2. State Employees' Retirement System -final pension check 895.77 3. X2009 Federal Income Tax Refund 4. Security Benefit Life Insurance Company - demutualization membership one time payment 5. Alert Pharmacy -refund 6. Personal property -bedroom suite, love seat, secretary's desk, N, cabinet, 3 chairs,. costume jewelry TOTAL (Also enter on line 5, {If mwe space Is needed, ~R additlonal streets of the same size) 900.00 104.52 51.40 100.00 ~~) ~ i 9.464.4 REV-1509 EX+ (Ot-10) pennsyivania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: 1'ILC PIYlIIDCR: ELEANOR HACKMAN 21 10 0504 ff an asset was made lolntly owned wlthln one year of the decedertYs date of death, ft must tre reportsd'~ on Schedule G. SURVMNG JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Mary Ellen Heefner B. C. JOINTLY-OWNED PROPERTY: SCHEDULE F JOINTLY•OWNED PROPERTY 509 Ohio Avenue Lemoyne, PA 17043 Collateral ( ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE ,JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY•HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENTS INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST ~. A. 3/15/07 Brethren In Christ Foundation 7,859.54 50. 3,929.77 TAP Acct. No. ~oc13 2. A. 3/15/07 Brethren In Christ Foundation 35,264.94 50. 17,632.47 Certificate of Deposit Acct. No. ~ooc38 3. A. 3/15/07 Brethren in Christ Foundation 25,623.24 50. 12,811.62 Certificate of Deposit Acct. No. xxx99 4. A. 3/15/07 Brethren in Christ Foundation 16,783.76 50. 8,391.88 Certificate of Deposit Acct. No. x~oc90 5. A. 3/15/07 Brethren in Christ Foundation 165,187.89 50. 82,593.95 Certificate of Deposit Acct. No. ~ooc05 6. A. 3/15107 Brethren in Christ Foundation 25,129.04 50. 12,564.52 Certificate of Deposit Acct. No. xxx42 7. A. 3/15!07 Brethren in Christ Foundation 25,091.30 50. 12,545.65 Certficate of Deposit Acct. No. ~ooc34 8. A. 3/15/07 Brethren in Christ Foundation 35,955.80 50. 17,977.90 Certificate of Deposit Acct. No. x~oc27 9. A. 1/15/07 Brethren in Christ Foundation 51,133.19 50. 25,566.60 Certificate of Deposit Acct. No. ~ooc85 (See attached 6/28/10 letter from Brethren in Christ Foundation documenting the date of death values; co-ownershi of the Accounts b the Decedent and TOTAL (Also enter on Line 6, Recapitulations I i 194, 923.82 If more space is Headed, use additbnel sheets of paper of the same size. - _- - _ _ _ _-- _ . -- -.. _ I __ - .~ - - - -- _ _.. Continuation of REV-1500 Inheritance Tax Return Resident Decedent ELEANOR HACKMAN 21 10 0504 Decedent's Name Page 1 File Number Schedule F-2 -Jointly-Owned Property ITEM NUMBER LETTER FOR JOINT TENANT OWTE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD F~EAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENTS INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST her niece, Mary Ellen Heefner; and the dates each Account was made joint). 10. A. 3/19/05 Susquehanna Valley Federal Credit Union 8.95 50. 4.48 Savings Account 11. A. 3/31/05 Susquehanna Valley Federal Credit Union 1,809.96 50. 904.98 Certificate of Deposit (See attached 5/21/10 letter from Susquehanna Valley Federal Credit Union documenting the date of death values; co-ownership of the Accounts by the Decedent and her niece, Mary Ellen; and the dates each Account was made joint). SUBTOTAL SCHEDULE F-2 I 909.46 GRAND TOTAL SCHEDULE F-2 ; 1 Gd Q73 R~ REV-1510 EX+ (08-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ELEANOR HACKMAN 21 10 Oa04 This schedule must be oDmpleted and tiledd the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY ~~7~ryq~~~T ~RRE~ATIONSHIPTODECEDENTAND THE DATE OF TRANSFER. ATGCH A COPY OF THE ~ FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET 960E DECD'15 INTEREST'. EXCLUSION pv ArrucAe~ TAXABLE VALUE 1. ING Annuity Contract No. ~ooooc38150 11,408.78 100.00 11,408.78 (See attached 7/14/10 letter from ING confirming date of death value and that proceeds were payable to the Decedent's Estate). TOTAL (Also enter on Line 7 Recapitulation I i 11 408 78 If more space is needed, use additional sheets of paper of the same size. REV-1511 FJC+ (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER ELEANOR HACKMAN 21 10 0504 DecederrYe dehb must be reported on schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1. FUNERAL EXPENSES: Auer Cremation Services of PA, Inc. 331.12 2. Staples -supplies for Funeral Booklet 169.30 3. Wegmans -post-funeral luncheon food 115.86 4. Event Central Rental & Sales -rental of projection screen 23.32 5. Prospect Hill Cemetery 845.00 6. Gravemarker inscription 175.00 7. Remuneration for Pastor 150.00 8. Funeral Register Book 45.00 B. AQMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representatlve(s) Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: Purcell, Krug & Haller 9,200.00 3, FamNy Exemption: (If deoedenYs address is not the same as daimanrs, attach explanation.) Claimant Street Address cry State ZIP Relationship of Claimant ~ Decedent 4. Probate Fear: Register of Wills of Cumberland County 35.00 5 AocountantFees: Samuel Thuma, CPA 500.00 6, Tax Retum Preperer Fees: 7. Register of Wills -Short Certificates, JCS fee, automation fee 44.50 8. Register of Wills -additional Short Certificates 8.00 9. Register of Wills -fee to fife PA Inheritance Tax Return 15.00 10. Register of Wills -fee to file Inventory 15.00 11. John Wesley - labor to remove personal property 465.00 TOTAL (Also enter on line 9, Recapitulation) I S 12,137.10 If more space is needed, use additional sheets of paper of the sarrre size. ___._. __ ._. L __ _ REV-1512 FJ(+ (12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, Ss LIENS RESIDENT DECEDENT ESTATE OF FlLt Nu~K ELEANOR HACKMAN 21 10 0504 Report debts incurred by the decedent prior to death that remained unpaid at the dad of death, induding unrolmpursed medkal expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Messiah Village 5,551.85 2. Messiah Villaige -final bill 5,839.00 3. Mobile X-Ray 4. Capital Area Health Association 5. Silver Spring Township Ambulance 6. Upper Allen Township -per capital tax 7. Upper Allen Township -first quarter estimate of 2010 Personal Income Taxes 8. PA Department of Revenue - 2009 Personal Income Taxes TOTAL (Also enter on Une 10, Recapitulation) S It more speoe is needed, insert edditlonai sheets of the same size. 26.52 155.61 93.20 5.00 95.00 371.00 18 REV-1513 EX+ (01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT FILE ELEANO R HACKMAN 21 10 0504 RELATIONSHIP TO DECEDE T AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY f)o Not Lbt Tnis6ee(s) OF ESTATE I TAXABLE DISTRIBUTIONS pndude ou6igh~spousal distributions and transfers under S 9 f ec. 1 6 a)) ((1.2 .] 1. Mary Ellen Heefier Collateral 509 Ohio Avenue Personal property in Lemoyne, PA 17043 ~ Item III; 40% of net residue in Item IV 2. Bonnie Hackman Lineal 1506 Letchworth Road 20% of net residue in Camp Hill, PA 17011 Item IV 3. Anna Hackman-Shumaker Collateral 5325 W. Butler Drive, Apt. F-10 20% of net residue in Glendale, AZ 85302 Item IV ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 CODER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. Christ Lutheran Church 10% of net residue 124 S. 13th Street in Item IV Harrisburg, PA 17104 2. The Endowment Fund of Messiah Village 10% of net residue 100 Mt. Allen Drive in Item IV Mechanicsburg, PA 17055 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET: S 0.00 n i~iwc a~,a~e i3 iiaea,en,, u~ awiucxla~ snee[s Uf paper or me same slZe. Probate Estate 1S insolvent IN RE: IN THE COURT OF COMMON PLEAS CUMBERLAND CO., PENNSYLVANIA ESTATE OF ELEANOR F. HACKMAN, :ORPHANS' COURT DIVISION DECEASED NO. 21-10-0504 TABLE OF CONTENTS 1. Last Will and Testament of Eleanor F. Hackman dated August 15, 2007. 2. Letter dated July 6, 2010 from PNC Bank providing the date of .death value for Decedent's account. 3. Letter dated June 28, 2010 from Brethren in Christ Foundation providing date of death values for Decedent's accounts and documenting the co-ownership of the accounts and the dates the accounts were made joint. 4. Letter dated May 21, 2010 from Susquehanna Valley Federal Credit Union providing date of death values for Decedent's accounts and documenting the co-ownership of the accounts and the dates the accounts were made joint. 5. Letter dated July 14, 2010 from ING providing date of death value for Decedent's account and documenting that the proceeds were payable to the Estate. 6. Letter dated January 20, 2011 to the PA Department of Revenue providding explanation regarding calculation of inheritance taxes, owing to insolvent ra obate Estate. ~-^--^~-"r""'t LAST WILL AND TESTAMENT OF ELEANOR F. HACKMAN I, ELEANOR F. HACKMAN, of Mechanicsburg, Cumberland County, lvania, declare this to be my Last Will and Testament, and any and all Wills and Codicils previously made by me. ITEM I: I direct that all my just debts, funeral expenses last medical expenses shall be paid from the assets of my state as soon as practicable after my decease. ITEM II: All federal, state and other. death taxes payable e of my death with respect to the property forming my gross state for tax purposes, whether or not passing udder this Will, luding any interest or penalty. imposed in connection with such shall be considered a part of the expense of'the tration of my estate and shall be paid out of the principal ~f my estate, without apportionment or right of reimbursement. ITEM III: I give and bequeath all of my personalty, including my jewelry, to my niece, Mary Ellen Heefner, of Lemoyne, Pennsylvania. Should my niece, Mary Ellen Heefner, not desire any of the above mentioned items, I then give all unwanted 1 items to my step-daughter, Bonnie Hackman, of Highland Park, Pennsylvania. ITEM IV: I give, devise and bequeath all of the rest, sidue and remainder of my estate as follows: A. Ten Percent (10~) of my net estate to Christ theran Church, 124 S. 13th Street, Harrisburg, Pennsylvania. B. Ten Percent (10%) of my net estate to The Endowment of Messiah Village, Mechanicsburg, Pennsylvania. C. Forty Percent (40$) of my net estate to my niece, Mary Ellen Heefner, of Lemoyne, Pennsylvania. D. Twenty Percent (tog) of my net estate to my step- ughter, Bonnie Hackman, of Highland Park, Pennsylvania. E. Twenty Percent (20~) of my net estate to my sister- -law, Anna Hackman-Shumaker, of Phoenix, Arizona. In the event should predecease me I then give her twenty percent (20~) of net estate to her daughter, Barbara Shumaker-S~acrest, of enix, Arizona. ITSN! V: I nominate and appoint my niece, Mary Ellen fner, as the Executrix of this my Last Will and. Testament. d my niece, Mary Ellen Heefner, fail to qualify of cease to 2 t as Executrix, I appoint Jphn W.Purcell, Jr., as Executor of estate. ITEM VI: I direct that my Executrix and her successor shall not be required to give bond for the faithful .performance ~f her duties in any jurisdiction. ITEM VII: I direct my personal representative to John W. Purcell, Jr., Esquire, or the senior member of the irm of Purcell, Krug & Haller, as attorney for my estate. This rovision is made solely at my request and without urging or stion by the said John W. Purcell, Jr., Esquire. IN WITNESS WHEREOF, I have hereunto set my hand and seal is '~~~ day of ~ 2007. ELEANOR F. HACKMAN The preceding instrument, consisting of this and two other pewritten page, was on the date thereof signed, published and Glared by ELEANOR F. HACKMAN, the testatrix therein named, as d for her Last Will, in the presence of us, who, at her request, 3 other., have _.__ L ___ _ _ _ _ __ FAT,TH OF PENNSYLVANIA Cv~.~r•~tr~er-lo,v,d ) SS OF $~i~J . ~~~,W` tE , 13LEANOR F . HACKMAN, f~ b i C3Gc.~ t t Cx f >rlQ d' and f~ ftA3l~tOr~~ C''i~ll~ r~~ r~ he testatrix ~.nd the itnesses, respectively, whose names are signed to the attached or oregoing instrument, being first duly sworn, do hereby declare to he undersigned authority that the testatrix signed and executed he instrument as her last will, and that she had ''signed willingly nd that she executed it as her free and voluntary act for the urposes therein expressed, and that each of the witnesses, in the resence and hearing of the testatrix, signed the will as ~itnesses and that to the best of their knowledge the testatrix ~as at that time eighteen years of age or older, of sound mind and .nder no constraint and ur Subscribed, sworn to and acknowledged before me, by ELEANOR . HACKMAN, the testatrix, and subscribed and swornn to before me y ~~.~ and (~.#-}~,~,,~ Cx,~1cMC~c~ , witnesses, this ~~'~ da o f ~- 2 0 0 7. ~,~ ~ Notary Public My Commission Expires : J4~. a 7, ,~~G t O GOMAAO]NWFJ+LTH OF RENNSYLVAN{A Notarial Seal Betsy Barnhart. Ndary Pt~6C North ComvvaN Twp.,l~banort CouMY My Uomrr-iasiort Fires Jan. 27, 2010 Member, PennsyNarta Assoofatlon of Notaries 5 Witness _ __ _ _ __ rui. ia. Lora L:tirrrvi rive, onion 4fL`IV7`1141 lVO. X414 r, I .PNC tF.AD1tiGTHEWAY July 6, 2010 Purcell Krug & Haller Attn: Jill Wineka 1719 N Front Street Harrisburg, PA 17102 RE: Name: Eleanor F Hackman SSN: 172 32-2101 DOD: 04-15-2010 Deaz Ms. Wineka: 1n response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5000001188 Established: 03-10-1997 ELEANOR J HACKMAN DOD balance: $ 7,412.80 non interest bearing Please note that this office provides date of death balances for deposit accounts (Il2As, CDs, Checking and Savings). R'e do not process any financial transactions or provide statements. If yow need assistance with aay of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your localPNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 1 IMF Brethren in Christ FOUNDATION Fi~uc~zcial Services, for f'ciithful Stecx~cc~r~fs POST OFFICE BOX 290 431 GRANTHAM ROAD GRANTHAM, PA 17027 Ms. Jill M. Wineka Purcell, Krug & Haller 1719 North Front Street Harrisburg, PA 17102-2392 RE: Estate of Eleanor F. Hackman Deaz Ms. Wineka: June 28, 2010 Please find below the date of death value that you requested for Mrs. Hackman's TAP account and for each of her certificates. Investment Date-of--Death Balance Accrued Interest Total Date-of- Death Value TAP #2113 7,852.10 7.44- 7,859.:54 Certificate 11338 35,224.95 39.99 35,264:94 Certificate 11499 25,594.18 29.06 25,623.24 Certificate 11790 16,764.73 19.03 16,783..76 Certificate 11905 165,000.56 187.33 165,187.:89 Certificate 12642 25,100.54 28.50 25,129:04 Certificate 12834 25,062.85 28.45 25,091.30 Certificate 12927 35,915.02 40.78 35,955..80 Certificate 13285 51,075.20 57.99 51,133..19 Totals 387,590.13 438.57 388,028:70 Mary Ellen Heefner has been joint owner of Certificate #13285 since its inception pn January 15, 2007. Mrs. Hackman appointed Ms. Heefner joint owner of TAP Account #2113 and the other certificates under account #2113 on March 15, 2007. PLEASE TURNOVER Phone: (717) 796-4788 Fax: (717) 697-7714 E-mail: info~bitfoundation.org If I can be of further assistance, please do not hesitate to contact me at 717-796-4788, Extension #5424, or at klehman~a),bicfoundation.or~. Sincerely, Kimberly J. Lehman Account Officer KJLikjl US UE~-IA~TNA ALLEY FEDERAL CREDIT UNION May 21, 2010 Jill M. Wineka Purcell, Krug & Haller 1719 North Front Street Harrisburg, PA 17102-2392 Re: Estate of Eleanor f. Hackman SS#: 172-32-2101 Dear Ms. Wineka: I am writing in regard to the information you requested on Eleanor F. Hackman's account at Susquehanna Valley FCU. Ms. Hackman had a savings account and a certificate, both under account number 14482. Savings (suffix -00) - Opened on 3/19/2005 - Joint Owner was Mary E11en Heefner, added 3/19/2005 - Date of Death Balance: $8.95 Certificate - Originally opened on 3/31/2005 as a five year certificate; renewed at maturity on 3/31/2010 - Joint Owner was Mary Ellen Heefner, added on 3/31/2©05 - Date of Death Balance: $1,809.96 Please let me know if you need any additional information. Kind regards, /~'C - Kathy Jo McCabe Member Services Supervisor www. S VFCU. org ING,.: July 14, 2010 PURCELL KRUG & HALLER 1719 NORTH FRONT STREET HARRISBURG PA 17102-2392 ING USA Annuity and Life Ins Co Contract Owner: ELEANOR F HACKMAN, DECEASED Contract Number: 2A02438150 Claim Code 03010 Dear Mrs. Wineka, We have received your request for information on the above listed contract. Please fmd the contract information below. Pri Benefici Eleanor F Hackman Estate, 100% Death Benefit $11 408.78 Cost ;3asis $5,000 If you have any questions please call the Customer Contact Center tall free at 1-800-369-5303, Monday through Thursday 8:30 a.m. to 6:30 p.m., and Friday, 8:30 a.m. to 5:30 p.m. Eastern Time, enter option 2 followed by the claim code in place of your social security number. Sincerely, Annuity Claims Services sm DSI language 909 Locust Street Des Moines IA 50309-2899 LAW OFFICES HOWARD B. KRUG LEON P. HALLER JOHN W. PURCELL JR. JILL M. WINEKA 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) January 20, 2011 PA Department of Revenue Bureau of Individual Taxes P.O. Box 280601 Harrisburg, PA 17128-0601 Re: Estate of Eleanor F. Hackman SS#: 172-32-2101 Date of Death: April 15, 2010 No.: 21-10-0504 Dear PA Department of Revenue: JOSEPH NISSLEY (1910-1982) I wanted to explain how the Estate calculated the inheritance taxes owed. The Decedent's assets included probate assets which passed through her Estate and non-probate assets which passed directly to the co-owner of the various joint accounts. The ro to Estate consisted of the items ident~ed on Schedule E, totaling $9,464.49 plus the Annuity Contract payalble to the Estate on Schedule G, totaling $11,408.78, for a total value of the probate assets of $20,873:27. The Estate's administrative expenses on Schedule H were $12,137.10 and the Decedent's outstanding debts on Schedule I were $12,137.18, for total Estate debts of $24,24.28. Thus, since the Estate debts ($24,274.28) were greater than the probate assets ($20,873.27),'the probate Estate is insolvent by $3,401.01. The Decedent's niece, Mary Ellen Heefner was a co-owner on the non-probate accounts identified on Schedule F, with the Decedent's half totaling $194,923.82. Mary EIMen Heefner used a portion of the non-probate assets to pay for the probate Estate debts. The amount of the probate debts ($3,401.01) was then subtracted from the total non-probate assets ($194,923.82), resulting in a taxable amount of $191,522.81. The Estate then multiplied the figure of $191,522.81 by the collateral rate pf 15%, resulting in tax due of $28,728.42. The Estate had made a prior estimated inheritancie tax payment of $27,000.00 within three months of the Decedent's death, resulting in an additional discount of $1,421.01. The Estate then subtracted from the tax due ($28,728.42) the prior' payment, plus the discount ($28,421.01), resulting in tax owed of $307.41. Sincerely, ' /' i• ill M. Wineka JMW/bas __~_.