HomeMy WebLinkAbout03-0064JAN 23
In Re:
ESTATE OF
GENE A. CRESSLER,
Deceased
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DMSION
:
AND NOW, this ,2003, upon consideration of a
"Petition Under Section 3102 of the Probate, Estates & Fiduciaries Code for Settlement of Small
Estate", it is hereby
ORDERED AND DECREED that the funds held in account number 171305662 with
Susquehanna Valley Federal Credit Union owned by Gene A. Cressler during his lifetime and the
funds held by the Commonwealth of Pennsylvania, Bureau of Unclaimed Property, all rightfully
owing to the Estate of Gene A. Cressler, deceased, is set apart and awarded under the provisions
of Section 3102 of the Probate, Estates & Fiduciaries Code to Susan J. Cressler, surviving
spouse.
As to the check from Capital Blue Cross Pennsylvania Blue Shield in the amount &Three
Hundred Thirty and 40/100 Dollars ($330.40), the check shall be processed through the client
escrow account at the law offices of Goldberg, Katzman & Shipman, P.C. and a check shall be
issued in the same amount to Lower Allen Township EMS.
AND the said Susan J. Cressler or her agent is authorized to execute the necessary
receipts therefore on behalf of the Estate.
sion
In Re:
ESTATE OF
GENE A. CRESSLER,
Deceased
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: No. ~\~ O'~ -L~
PETITION UNDER SECTION 3102 OF TItE PROBATE,
ESTATES AND FIDUCIARIES CODE FOR
SETTLEMENT OF SMALL ESTATE
TO THE HONORABLE JUDGES OF SAID COURT:
AND NOW, comes Gene Cressler, Petitioner (the"Petitioner") by and through his attorneys
Goldberg, Katzman & Shipman, P.C., respectfully files this Petition for Settlement of a Small Estate
under the provisions of Section 3102 of the Probate, Estates and Fiduciaries Code (the "P.E.F.
Code") and in support thereof states as follows:
1. Gene A. Cressler died on December 18, 2002 (the "Decedent"). A death certificate is
attached hereto as Exhibit "A".
2. Susan J. Cressler is the widow of the Decedent and resides at 4201 Gettysburg Road, Camp
Hill, Pennsylvania. Mrs. Cressler has executed a Power of Attorney appointing their son, the herein
Petitioner, as agent. A copy of the Power of Attorney is attached hereto as Exhibit "B".
3. The only issue of the Decedent and Mrs. Cressler is the Petitioner, Gene Cressler, who is a
competent adult residing at 2159 Westbrook Drive, Toledo, Ohio.
4. The Decedent died without a will and no letters of administration have been issued.
5. The Decedent had no probate estate when he died other than an account at Susquehanna
Valley Federal Credit Union and unclaimed property held by the Commonwealth of Pennsylvania.
6. The balance in the account at Susquehanna Valley Federal Credit Union as of November 30,
2002, was Thirteen Thousand Two Hundred Twenty-two and 32/100 Dollars ($13,222.32). A copy
of the bank statement ending November 30, 2002 is attached hereto as Exhibit "C".
7. The funds held by the Commonwealth of Pennsylvania, Bureau of Unclaimed Property is less
than Thirty-five Dollars ($35.00) from a final paycheck Mr. Cressler would have received from
Nationwide Mutual Insurance Company.
8. There being no will, Section 2102 of the P.E.F. Code (intestate succession law) is followed.
9. Since the Estate does not exceed Thirty Thousand Dollars ($30,000.00), all assets would be
transferred to the surviving spouse, Susan J. Cressler.
10. Petitioner avers that there is only one creditor of the Decedent. A check made payable to the
Estate of Gene Cressler has been received from Capital Blue Cross Pennsylvania Blue Shield in the
amount of Three Hundred Thirty and 40/100 Dollars ($330.40). This check is to be disbursed to
Lower Allen Township EMS for ambulance service on December 18, 2002.
2
WHEREFORE, the Petitioner respectfully requests this Court to issue an Order authorizing
the distribution of the total funds from the account held at Susquehanna Valley Federal Credit Union
and the unclaimed property held by the Commonwealth of Pennsylvania to Susan J. Cressler and the
proceeds from the check from Capital Blue Cross Pennsylvania Blue Shield shall be deposited into
the client escrow account at the law offices of Goldberg, Katzman & Shipman, P.C. and a cheek
issued to "Lower Allen Township EMS" in the amount of Three Hundred Thirty and 40/100 Dollars
($330.40) pursuant to Section 3102 of the Probate, Estates and Fiduciaries Code.
Respectfully submitted,
Date:
(./]John DeLor~-~o, Esquire
Attorney I.D. #72190
P.O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161
A ttorneyfor Petitioners
VERIFICATION
I verify that the statements made in the foregoing "Petition Under Section 3102 of the
Probate, Estates and Fiduciaries Codes for Settlement of Small Estate" are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa. C.S.A. §4904
relating to unswom falsification to authorities.
Date: / '"1~'" 0..~ (~~O'Z~.. (/~~.d~
Gene ~ressler, Petitioner
EXHIBIT A
EXHIBIT B
GENERAL POWER OF ATTORNEY
From: SUSAN J. CRESSLER
To: GENE CRESSLER
STA TUTOR Y NOTICE
TI~ PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU
DESIGNATE (YOUR"AGENT") BROAD POWERS TO HANDLE YOURPROPERTY, WHICH
MAY INCLUDE POWERS TO SELL OR OTHERWISE DISPOSE OF ANY REAL OR
PERSONAL PROPERTY WITHOUT ADVANCE NOTICE TO YOU OR APPROVAL BY YOU.
TI-~S POWER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO
EXERCISE GRANTED POWERS, BUT WHEN POWERS ARE EXERCISED, YOUR AGENT
MUST USE DUE CARE TO ACT FOR YOUR BENEFIT AND IN ACCORDANCE WITH THIS
POWER OF ATTORNEY.
YOUR AGENT MAY EXERCISE THE POWERS GIVEN HERE THROUGHOUT YOUR
LIFETIME, EVEN AFTER YOU BECOME INCAPACITATED, UNLESS YOU EXPRESSLY
LIMIT THE DURATION OF THESE POWERS OR YOU REVOKE THESE POWERS OR A
COURT ACTING ON YOUR BEHALF TERMINATES YOUR AGENT'S AUTHORITY. YOUR
AGENT MUST KEEP YOURFUNDS SEPARATE FROM YOUR AGENT'S FUNDS. A COURT
CAN TAKE AWAY THE POWERS OF YOUR AGENT IF IT FINDS YOUR AGENT IS NOT
ACTING PROPERLY.
TIlE POWERS AND DUTIES OF AN AGENT UNDER A POWER OF ATTORNEY ARE
EXPLAINED MORE FULLY IN 20 PA.C.S. CH. 56. IF THERE IS ANYTHING ABOUT THIS
FORM THAT YOU DO NOT UNDERSTAND, YOU SHOULD ASK A LAWYER OF YOUR
OWN CHOOSING TO EXPLAIN IT TO YOU. I HAVE READ OR HAD EXPLAINED TO ME
THIS NOTICE AND I UNDERSTAND ITS CONTENTS.
WITNESS:
PRINCIPAL:
SUSAN J. CRESSLER
Date:
Page 1
GENERAL POWER OF ATTORNEY
KNOW ALL BY THESE PRESENTS, that I, SUSAN J. CRE$$LER (the "Principal"),
now of Camp Hill, Cumberland County, Pennsylvania, do hereby appoint my son, GENE CRESSLER
(my "Agent"), as my true and lawful agent (formerly sometimes known under the law of agency as
an "attorney-in-fact"), for me and on my behalf, to perform all such acts as my Agent, in my Agent's
absolute discretion, may deem advisable, as fully as I could do if personally present, but subject, at all
times, to the powers and duties of an agent under a power of attorney as more fully described in Title
20 Pennsylvania Consolidated Statutes, Chapter 56.
In the event of the refusal or inability of such named person to so serve, I then grant to the
person last so nominated and capable of serving the fight and power, exercisable in his or her exclusive
discretion, to nominate and appoint, whether in advance while competent, or at the time of a
renunciation or resignation, a person or persons to serve as such Agent, which nomination shall be
honored as if I had made such an appointment in this Power of Attorney.
This Power of Attorney shall not be affected by my subsequent disability or incapacity.
My Agent is hereby given the fullest possible powers to act on my behalf.' to transact business,
make, execute, and acknowledge all agreements, contracts, orders, deed writings, assurances, and
instruments for any matter, with the same powers and for all purposes with the same validity as I
could, if personally present.
Without limiting the general powers hereby already conferred, my Agent shall have the
following specific powers which are included in the foregoing general powers:
1. Banking and Financial Institutions; General Financial Powers.
(a) To deposit any funds received for me in my accounts in such bank or
trust company or other depository as my Agent may select, either in my name or in my
Agent's name, as agent.
(b) To withdraw from and to draw any check or other draR against any
moneys held for me at any bank, saving fund, or other place of deposit, whether such
account was created by me or by my Agent.
(c) To endorse notes, checks, and other instruments which require my
endorsement.
(d) To pay all debts now or hereafter incurred by me.
Page 2
(e) To borrow money and to mortgage or pledge any property, real or
personal, now or hereafter owned by me as security therefor and to satisfy of record
any indentures of mortgage now or hereafter standing in my name or acquired for my
account.
(f) To have access to any safe deposit box standing in my name or in my
Agent's name for me, and to add to or remove the contents of such box; provided,
however, that my Agent shall not use such box as a place in which to keep any
personal property of my Agent.
(g) Generally, to transact any and all business for me with any bank, trust
company, or other depository.
2. Stocks, Bonds, Securities and Investments.
(a) To sell, exchange, pledge, assign, transfer, and deliver to any person,
at my Agent's discretion, all or any pan of any stocks, bonds, notes, mortgages,
interests in partnerships, or other securities, and any and all personal property standing
in my name or belonging to me, or over which I may have any power or control; and
to make, execute, and deliver on my behalf all necessary deeds, assignments, or
transfers.
me.
(b)
To register any or all of my securities in my Agent's name, as agent, for
(c) To vote my securities in person or by proxy.
(d) To transact all business in relation to any stocks, bonds, securities, or
other property in the nature thereof, to deposit the same under agreements of deposit;
to participate in any plan of lease, mortgage, merger, consolidation exchange,
reorganization, recapitalization, liquidation, receivership, or foreclosure with respect
thereto; to exercise any rights to subscribe to new issues thereof, and generally to
exercise all rights of management and ownership with respect thereto.
(e) To invest in any form of property, all funds and securities held or
received for my account, keeping such cash reserves as, in my Agent's discretion, are
necessary or desirable to meet conditions as they may exist from time to time. In the
exercise of this power, my Agent may invest in any variety of real and personal
property as in my Agent's discretion appears to be prudent investments, and my Agent
shall not be liable to me for any error of judgment in the making or continuing of any
investment.
Page 3
3. Real Estate.
(a) To sell, exchange, pledge, assign, transfer, and deriver to any person, at my
Agent's discretion, all or any part of my real property, standing in my name or belonging to
me, or over which I have any power or control.
(b) To make, execute and deliver on my behalf all necessary deeds,
assignments, or transfers.
(c) To operate real property, separately or jointly with others.
(d) To lease, for any term, any real property and to vary the terms,
including rent payable, of any lease.
(e) To alter, repair, improve, mortgage, divide, exchange, join in the
partition of, or give options with respect to, real property.
(f) To buy in at judicial sale any property on which I hold a mortgage.
(g) Generally to transact all business and to exercise all fights of
management and ownership relating to real property.
4. Claims, Law Suits, Compromise, and Miscellaneous Powers.
(a) To demand, sue for, levy, collect, and give proper receipts for all sums
of money or property now or which may hereafter become due me from any source
whatsoever, including all estates or trusts, proceeds of insurance policies or other
property of any kind whatsoever.
(b)
claims.
To join with other parties in the compromise or settlement of any
(c) To make, negotiate, sign, and perform any and all agreements and
contracts now in course of negotiation, execution, and settlement by me, or which may
hereafter in the opinion of my Agent to in my interest or advantage; to effect, procure
and continue insurance of any and every kind and description; and with full power and
authority to manage any real and personal property and conduct my affairs generally.
(d) To employ attorneys-at-law and such other agents, employees, or
representatives as my Agent may think proper, and to pay any claims, fees, expenses,
Page 4
wages, demands, or obligations for which I may now be or may hereafter become
liable.
5. Tax Matters.
(a) To prepare, execute, and file in my behalf and in my name any and all
income tax declarations and returns, and any other tax returns and reports (including,
but not limited to, protests, claims, elections, consents, closing agreements, waivers
of statutes of limitations, and extensions), and to represent me before the Internal
Revenue Service or Treasury Department and any state or local taxing authority with
respect to any claim or proceeding having to do with my tax liabilities, federal, state,
or local, for any and all years.
6. Power to Delegate.
(a) To substitute one or more agent or agents under my Agent, to carry out
any of the general or specific powers hereby granted.
7. Additional Powers Granted Pursuant to Statute~
The following specific powers are granted pursuant to Chapter 56 of the
Pennsylvania Probate Estates and Fiduciaries Code, as further implemented by Section
5603 thereof:
(a) To make limited gifts. My Agent may make limited gitts on my behalf
to certain donees and in such amounts as my Agent may decide subject to the
following limitations:
(i) The class of permissible donees shall consist solely of
my spouse, my children, my children's spouses, my grandchildren and
my great grandchildren (including my Agent, if my Agent is a member
of any such class).
(ii) During each calendar year, the gitis to each donee
pursuant to this power shall have an aggregate value not in excess of
Ten Thousand Dollars or such lesser (or greater) amount as, and shall
be made in such manner as, to qualify in their entirety for my annual
exclusion from the Federal gitt tax as provided in Section 2503(b) of
the Internal Revenue Code of 1986, as amended, without regard to
Section 2513(a) thereof (or any successor provision allowing gifts to
be split with a spouse).
Page 5
(iii) In addition to the gifts authorized by subparagraphs (i)
and (ii) above, a gift made pursuant to such power may be for the
tuition or medical care of any permissible donee to the extent that the
gift is excluded from the Federal gift tax under section 2503(e) of the
Internal Revenue Code of 1986 as a qualified transfer.
(b) To create a trust for my benefit.
(c)
(d)
benefit.
(e)
(f)
(g)
(h)
To make additions to an existing tru.st for my benefit.
To claim an elective share of the estate of my deceased spouse for my
To disclaim any imerest in property.
To renounce fiduciary positions.
To withdraw and receive the income or corpus ora trust for my benefit.
To authorize my admission to a medical, nursing, resident, or similar
facility and to enter into agreements for my care.
(I) To authorize medical and surgical procedures.
(j) To engage in real property transactions.
(k) To engage in tangible personal property transactions.
(I) To engage in stock, bond and other securities transactions.
(m) To engage in commodity and option transactions.
(n)
(o)
(P)
(q)
(r)
To engage in banking and financial transactions.
To borrow money.
To enter safe deposit boxes.
To engage in insurance transactions.
To engage in retirement plan transactions.
Page 6
(s) To handle interests in estates and trusts.
(t) To pursue claims and litigation.
(u) To receive government benefits.
(v) To pursue tax matters.
This power shall not expire by reason of lapse of time.
My Agent shall be entitled to reasonable compensation based upon the actual responsibilities
assumed and performed. My Agent shall be entitled to reimbursement for actual expenses advanced
on my behalf, as Principal, and to reasonable expenses incurred in connection with the performance
of my Agent' s duties.
This Power of Attorney shall be revoked by my giving to such Agent acting hereunder written
notification of the revocation, which notice shall not be considered binding unless actually received.
This Power of Attorney may be executed in multiple counterparts, each of which may be
effective for the purpose intended. A photocopy of this Power of Attorney is as valid as an original.
Since this Power of Attorney is executed after April 12, 2000, the provisions of Act 39 of 1999
apply, specifically the requirement of Section 5601(d), to the effect that an agent shall have no
authority to act as agent under a power of attorney unless the agent has first executed and affixed to
the power of attorney an acknowledgment. Accordingly, I provide a form, attached hereto, in
substantially the format identified by that subsection, which may be utilized by my Agent at the time
of execution hereof or at the time when my Agent shall first act under this Power of Attorney, in
compliance with the statutory requirement.
IN WITNESS WHEREOF, and intending to be legally bound, I have hereunto set my hand
and seal this 16 m
__ day of January, 2003.
PRINCIPAL:
SUSAN J. CRE$$LER
Page 7
COMMONWEALTH OF PENNSYLVANIA :
: SS.
COUNTY OF DAUPHIN :
On the i ~- day of January, 2003, before me, a Notary Public, personally appeared SUSAN
J.. CRE$$LER, who acknowledged executing the foregoing Power of Attorney for the purposes
intended, desiring that the same might be recorded as such.
WITNESS my hand and notarial seal.
Notary Public
89861.1
(SEAL)
Nota~al Seal
Cheryl L. Baker. Notary Public
City Of Harrisburg, Dau~in County
My Commission Expires Jan. 13, 2007
Page 8
ACKNOWLEDGMENT BY AGENT
I, GENE CRESSLER, have read the attached Power of Attorney and am the person identified
as the agent for the principal.
I hereby acknowledge that, in the absence of a specific provision to the contrary in the power
of attorney or in Title 20 of the Pennsylvania Consolidated Statutes when I act as agent:
I shall exercise the powers for the benefit of the principal.
I shall keep the assets of the principal separate from my assets.
I shall exercise reasonable caution and prudence.
I shall keep a full and accurate record of all actions, receipts and disbursements on
behalf of the principal.
Date:
GENE CRESSLER
Page 9
EXHIBIT C
'/SUSQUEHANNA
FEDERAL C~EDIT UNION
3850 HARTZDALE DRIVE
CAMP HILL, PA 17011-7809
LOCAL: (717) 737-~152
TOLL FREE: (800) 9~8-1~5~
FAX: (717) 737-0589
MemberS:
Social Security #:
Statement Date:
Page#:
Mail Code:
11002
171-3X-XXXX
11/30/2002
1
GENE A. CRESSLER
2005 NEW YOR[ AVE.
CAHP HILL, PA 17011
YTD TAXABLE DIV: $77.99
YTD TAXABLE INT: $.00
YTD FINANCE CHG: $.00
TRAN POST TRANSACTION
BATE BATE DESCRIPTION TRAN FEE FINANCE LOAN
-- . ANOUNT ANOUNT CHARGE PRINCIPAL BALANCE
;.i;;; :r;;.; ........... '--' ......................................
11/25 11/25 Share Withdrawal PREVIOUS BALANCE 10159.21
11/30 20.00-
11/01 Type: 40 - SHARffDRAFT - 40
11/00 11/0~ Item#- 615/ Trace~- 0021355390 60.00-
11/05 11/05 Lobby Share Draft 100.00-
Lobby ShareiDraft-618~race~- O~ .... 315 00-
11/06 11/06 Item#- 61~jTrace#- 00171~5530 .
11/07 11/07 Item#- 617/Trace#- 0021151590 42 68-
11/12 11/12 Item~- 616/Trace#- 0028019180
11/13 11/13 Lobby Share Draft ~ 36.93-
Lobby Share/Draft-620 Trace#.~~ 100.00-
11/19 11/19 Item~- 619~ Trace#- 0011705400 .... ' 335.00-
11/22 11/22 Deposit
~ ::, 533.00
11/22 11/22 Lobby Share Draft /_~ ............ '?~ lO0.O0-
Lobby Share ~raft-621 Trace#- 01~~ '
11/25 11/25 Item#- 622/Trace#- 010101~492 i~ 26.30-
11/26 11/26 Lobby Share Draft ' ~; 7100.00-
11/27 11/27 ACH Credit / 1051.00
US TREASURY 303 TR# 0317360~2500510
11/30
Item~ll Amount
610 315.00
615 60.00
616 36.93
NE~ BALANCE
PREVIOUS BALANCE
Cleared Items This Period
NOTE: An xx indicates a skip in sequence.
ItM Amount Itm~ Amount
II IImImiiI IIIIImimiiI
617 42.68 620 100.00
618 100.00 621 100.00
619 335.00 622, 26.30
NEW BALANCE
10139.21
10139.21
2715.02
2655.02
2555.02
2200.02
2197.34
2160.41
2060.01
1725.~1
2258.01
2158.41
2132.11
2032.11
3083.11
3083.11
AmOunt
IlIIIlII IIIiIIIiiiI
Summary
Description Count Debits Credits
IiIIImlIIlIIIlIIIIIi ImIiIi IimiliIIiiiI iIlIIlliiIll
Share Draft Items 9 1115.91 .00
AT~ Transactions 0 .00 .00
EFT Transactions 1 .00 1051.00
Electronic Checks 0 .00 .00
Voice Transactions 0 .00 .00
Other Withdrawals I 100.00
Other Deposits I 533.00
Balance Forward:
Net Change:
New Balance:
11/0! Type: 63 - 4549 - 3 YEAR IRA CERTIFICATE - 63
11/30 11/30 Dividend Posting
11/30
50.94
Haturity Date: 05/07/2005
Dividend Rate: 3.700 ~
APY: 3.80 ~
2,715.02
368.09
3,083.11
PREVIOUS BALANCE
NEN BALANCE
17871.69
17926.63
17926.63
5603351
CERTIFICATE OF SERVICE
I, John DeLorenzo, hereby certify that on this ) ( day of January, 2003, I served
the foregoing "Petition Under Section 3102 of the Probate, Estates and Fiduciaries Codes for
Settlement of Small Estate", via U. S. Mail, postage prepaid, on the persons set forth below,
namely:
Susan J. Cressler
4201 Gettysburg Road
Camp Hill, PA 17011
Gene Cressler
2159 Westbrook Drive
Toledo, OH 43613
GOLDBERG, KATZMAN & SHIPMAN, P.C.
;l~tn DeLorenzo, Esquire
3~0 Market Street, Third Floor
P.O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161
REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 1711~8-0601
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CR=
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Cressler Cene A
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
12/18/2002 04/21//1938
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, F PST, AND MIDDLE INITIAL)
Cressler, Susan J
~:~ 1. Original Return ~ 24~.. Supplemental Return
4. Limited Estate . Future interest Compromise (date of death after 12-12-82)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~-] 9. Litigation Proceeds Received L~ 10. spousel Poverty
Credit
(date of death between 12 -31-91 and 1-1-95)
NAME
John DeLorenzo, Esquire
FIRM NAME (If Applicable)
Goldber~, Katzman & Shipman, P.C.
717/234-4161
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
9.
10.
11.
12.
13.
OFFICIAL USE ONLY
FILE NUMBER
21- 03- 0064
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
171-30-5662
THIS ~JRN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
H (d.ate of.d,.ea.t_h . ·
3, Remainder Return prior to
5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
I~1 Election to tax under Sec. 9113(A)
1
1.
(Attach Sch O)
COMPLETE MAILING ADDRESS
320 Market Street
PO Box 1268
Flarrisburg, PA 17108-1268
(1)
(2)
(3)
None
None
None
None
366.00
None
None
4,127.00
3. Closely Held Corporation, Partnership or
Sole -Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H)
(9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11 )
330.40
OFFICIAL USE ONLY
(6) 366.00
4,457.40
(11)
(12)
(13)
(4,091.40)
(14)
(4,091.40)
(15)
0.00
(16)
0.00
(17)
0.00
14.
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2) (4,091.40) X .0 0
16. Amount of Line 14 taxable at lineal rate X .0 45
17. Amount of Line 14 taxable at sibling rate X .12
18. Amount of Line 14 taxable at collateral rate X .15
19. Tax Due
(18)
0.00
0.00
(19)
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
4201 Gettysbur~ Road
CITY
Camp Hill
STATE
?A
IZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 0.00
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT·
Check box on Page 1 Line 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) 0.00
A. Enter the interest on the tax due. (SA) 0.00
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Total Credits ( A + B + C ) (2)
1. Did decedent make a transfer and: Yes No
;. retain the use or income of the property transferred; ......................... ~ ~
· retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the promise for life of either payments, benefits or care? ...................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ................................ [~ ~'~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? .............................................. N ~-~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? ................................ N [-~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, It is true,
correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE ?F PI{RSON RESPON~I~E FOR FILING RETURN Susan J. Cressler DATE
( ¥ ^--.(~.. ~- 2159 Westbrook Drive
SIGNATUREOF~PA~ANREPRESENTATIV~o[dbe~, ~Zm~ & Sh~pma~, ~.C. DATE
/I I ~ /~ ~ 320 Market St, PO Box 1268 ~/ -/~
'g/ ..................
~g;'~a{es'~eat~ ;n'o~ aRer Ju~ 1, 1994 and before JanuaF 1, 1995, the ax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)].
For dates of death on or aRer JanuaF 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~iving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutoF require~nts for disclosure of assets
and filing a ax return are still applicable even if the surviving spouse is the on~ beneficiaF.
For dates of death on or aRer July 1, 2000:
The ax rate imposed on the net value of transfers from a deceased child twen~-one years of age or younger at death to or for the use of a natural
pa~ent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The ax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9116(aX 1 )].
The ax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aXl.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one pa~ent in commn with the decedent, whether by blood or adoption.
Copyright (c) Z~ form ~ftware on~ The Lack~r Group, {~, For~ R~V-I~OO ~X (Rev,
REV- 1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Gene A Cressler SS~ 171-30-5662 12/18/2002 21-03-0064
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
i 330.40
Capital BlueCross Pennsyvlania Blue Shield - check for
reimbursement of ambulance service
Bureau of Unclaimed Property - Nationwide Mutual Insruance
TOTAL (Also enter on line 5, Recapitulation)
35.60
366.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
REV- 1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Cene A Cressler SS~/ 171-30-5662
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
12/18/2002
FILENUMBER
21-03-0064
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
3
FUNERAL EXPENSES:
Myers-Harner Funeral Home - funeral services
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State __ Zip
Year(s) Commission Paid:
Attorney's Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State __ Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Register of Wills, Cumberland
Register of Wills, Cumberland
Estates Petition
Register of Wills, Cumberland
County
County
County
- filing fee for Return
- filing fee for Small
- fee for certified copies
4,093.00
10.00
18.00
6.00
TOTAL (Also enter on line 9, Recapitulation) $ 4,127.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97)
REV-151Z EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gene A Cressler SS#
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
171-30-5662
~2/Z8/2002
FILENUMBER
21-03-0064
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 Lower Allen Township EMS ambulance service 330.40
TOTAL (Also enter on line 10, Recapitulation)
330.40
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gene A Cressler SS# 171-30-5662
SCHEDULE J
BENEFICIARIES
~2/~8/2002
RELATIONSHIP TO DECEDENT
NUMBER
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [l~l~e omright s~usal dlstributiom, a~
transfers u~er S~. 91 l~aX1
Susan J. Cressler
c/o Gene Cressler, Agent
2159 Westbrook Drive
Toledo, OH 43613
Do Not List Trustee(s)
.Spouse
FILENUMBER
21-03-0064
AMOUNT OR SHARE
OF ESTATE
1st $30,0000
0.00
(If more space is needed, insert additional sheets of the same size)
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 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 $
GOLDBERG, KA'I-ZMAN & SHIPMAN, P.C.
VENDOR: NO:
OUR REE NO. ~f~. N~.e g [ S tli~v~iC~DA~t 1 1 $ INVOICE AMOUNT AMOUNT PAID DISCOUNT TAKEN
64319
:heck Tc
13695-001
i/31/03
6.0¢
6.0(
tal
6.0{
BUREAU OF ZNDZVZDUAL TAXES
TNHERTTANCE TAX DTVTSXON
DEPT. 280601
HARRZSBURG, PA 17128-0601
JOHN DELORENZO ESQ
GOLDBERG ETAL
PO BOX 1268
HBG
CONNONNEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOT/CE OF ZNHERZTANCE TAX
APPRA/SENENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTZONS AND ASSESSNENT OF TAX
REV-I6~i7 EX &FP (01-OS)
PA 171%
DATE 11-10-2005
ESTATE OF CRESSLER
DATE OF DEATH 12-18-2002
FZLE NUNBER 21 05-0064
COUNTY CUNBERLAND
ACN 101
Amoun'~ Rem/**ed
GENE
MAKE CHECK PAYABLE AND REHZT PAYNENT TO:
REGZSTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLZSLE, PA 17015
CUT ALONG THZS LZNE ~ RETAXN LONER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHER]:TANCE TAX APPRAXSEMENT, ALLONANCE OR
DXSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX
ESTATE OF CRESSLER GENE AFXLE NO. 21 03-0064 ACN 101 DATE 11-10-200:5
TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED
RESERVATZON CONCERNXNG FUTURE ZNTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGXNAL RETURN
1. Real Es*a~e (Schedule A) (1)
2. S*ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par*nership Zn~eres~ (Schedule C) ($)
4. Hor*gages/No*es Receivable (Schedule D) (4)
$. Cash/Bank Deposi*s/Hisc. Personal Proper~y (Schedule E) ($)
6. Join*ly Owned Proper*y (Schedule F) (6)
7. Transfers (Schedule g) (7)
8. To*al Asse*s
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/Adm. Cos*s/Misc. Expanses (Schedule H) (9)
10. Deb*s/Hot*gage Liabili*ies/L/ens (Schedule 1) (10)
11. To*al Daduc*ions
12. Ne* Value of Tax Re*urn
O0
O0
O0
O0
$66 O0
O0
4,127.00
O0
330.40
NOTE: To insure proper
credi* *o your accoun*,
submi* *ha upper por*/on
of ~his form w/*h your
~ax paymen*.
(B) 566.00
(11) ~. ~7.40
(12) c*, 091
15.
14.
NOTE:
Char/*able/Governmen*al Beques*s; Non-elec*ed 9115 Trus*s (Schedule J) (15)
Ne* Value of Es*a*a Subjac* *o Tax (14)
:Zf an assessment ~as issued previously, lines 14, 15 and/or 16, 17,
reflect flgures that include the total of ALL returns assessed to date.
.00
4,091
18 and 19 will
.00
.00
.00
.00
( XF TOTAL DUE IS LESS THAN $1, NO PAYNENT 1S RE~U~RED.
IF TOTAL DUE 1S REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF THZS FORH FOR [NSTRUCTZONS.)
ZF PAXD AFTER DATE ZNDXCATED~ SEE REVERSE
FOR CALCULATION OF ADD/TZONAL /NTEREST.
ASSESSMENT OF TAX.'
16. Amoun* of L/ne 14
16. Amoun* of L/ne lfi
17. Amoun* of L/ne 14
18. Amoun* of L/ne 14 ~:exable
19. Princ/pal Tax Due
TAX CREDXTS:
PAYHENT RI~CETPI' Dz$coUNT (
DATE NUHBER INTEREST/PEN PA/D (-)
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
AHOUNT PAZD
(16) .00 x O0 = .00
(~6) .00 x 045= .00
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= . O0
RESERVATZON:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on ar before December 12, 1981 -- if any futura interest in the estate is transferred
in possession or enjoyment to CZass B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right ta appraise and assess transfer Inheritance Taxes
at the laaful Class S [coZZataral) rata on any such futura interest.
To fulfill the requirements of Section 21¢0 of the Inheritance and Estate Tax Act, Act 23 of 2000. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of #ills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS) AGENT
A refund of a tax credit, which ems not requested on the Tax Return, amy be requested by ccmpXating an "AppXication
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara avaiXabla at the Office
of the Register of NiZls, any of the Z3 Revenue District Offices, or by ceiling the special Z¢-hour
ansaaring service far forms ordering: X-800-362-2050~ services for taxpayers eith spaciaX hearing and / or
speaking needs: X-800-¢¢7-3010 (TT only).
Any party in interest not satisfied eith the appraisement, aX1oeanca, or disaXXoaanca of deductions, or assessment
of tax (including discount ar interest) as shown on this Notice must abject aithin sixty [60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
FactuaX errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue,
Bureau of XndividuaX Taxes, ATTN: Post Assessment Raviaa Unit, Dept. 180601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (51) discount af
the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assasaad, and not
paid before January 18, 1996, the first day after the and 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 is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rata of
slx (61) percent par annum caZculated at a daily rate of .00016¢. A11 taxes which became delinquent on and after
January 1, 1981 will bear interest at a rate ahich wi1! vary from calendar year to calendar year aith that rate
announced by the PA Department of Revenue. The appZicable interest rates for 1981 through 2005 ara:
Interest Daily Interest Daily Intarast Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 201 ,0005¢8 1987 9Z .0002¢7 1999 71 .000192
1985 161 .000¢58 1988-1991 IZZ .000301 ZOO0 aX .000219
198¢ XXZ .000301 1991 91 .0002¢7 2001 91 ,0002¢7
198S 13Z .000556 1993-199¢ 72 .OOO19Z 2002 62 .00016¢
1986 101 .00027¢ 1995-1998 91 .0002¢7 2003 51 .000137
--Interest is calculated
ZNTEREST = BALANCE OF
as folloas:
TAX UNPAZD X NUHBER OF DAYS DELTNQUENT X DAZLY ZNTEREST FACTOR
--Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of tho assessment. If payment is made after tho interest computation date shown on tho
Notice, additional interest must ba calculatad.