HomeMy WebLinkAbout04-0690
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
MARIE B. KOSER
Date of Death:
JUL Y 10, 2004
No. 21-04-0690
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: ~ Yes _ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties
in interest? X Yes No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
Date:
06/02/2006
lL/~'-i /1; L'U~
Sig"~tu" /)
IRWIN & McKNIGHT
Roger B. Irwin, Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, P A 17013
City, State, Zip
(717) 249-2353
Telephone Number
X
Personal Representati ve
Counsel for Personal Representative
Capacity:
L. ~.'~ =--.;
'"..' -.., -' - -' '-..
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
Marie B. Koser
July 10, 2004
21-04-0690
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on July 26, 2004.
Name Address
Gerald C. Koser, Jr. 32 Garland Ct. 2, Carlisle, PA 17013
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none .
~o.
Date: 07/26/04 ~ ~'.-4'~__/q/40, ~
Signature (j
IRWIN & McWKNIGHT
Capacity:
Name Roger B. Irwin. Esouire
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
__ Personal Representative
X Counsel for Personal Representative
PETITION FOR PROBATE & GRANT OF LETTERS
Estate of MARIE B. KOSER No. 21-04- ~ C/0
also known as To: Register of Wills for the
, deceased. County of Cumberland
Social Security No. 197-03-2994 Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is/are 18 years of age or older and the Executor/rix named in the Last Will of the
above decedent dated July 24, 1998 , and codicils dated none . The Executor
named died ~ z~o~ . Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal
residence at Cumberland Cmssinqs Retirement Community, 1 Lonqsdoff Way, Carlisle, PA 17013
Decedent, then 88 years of age, died July 10 , 2004, at Cumberland Crossinqs Retirement
Community .
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the Will offered for probate; was not the victim of a killing and was never adjudicated
incompetent: N/A
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows: N/A
$98,000.00
$
$
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith/and the grant of letters testamentary thereon.
SignatuJ;~(s) and Residence(s) of Petitioner(s):
"'Gerald C. Koser, Jr.
32 Garland Ct. II
Carlisle, PA 17013
OATH OF PERSONAL RF, PRESFNT. iVE
COMMONWEALTH OF PENNSYLVANIA :
: SS
COUNTY OF CUMBERLAND :
The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of
the above decedent, petitioner(s)will well and truly administer.~estate accord?~.~aw.~
Sworn to or affirmed arid subscribed ,~ ,.~._./__~,~.~f.~./ /.,,~",,~; .,,,~ ~
before me this ~-~ F-~:~ day of ~'~e'~l~ ~ Koser, Jr. ~ ~ -
~ ~ ,2004.-
~ j ~. u~ ~..~-' 9, 32 Garland Ct., II
~, ¢i(~l. ~]~ ~q 0 ~ ~ ~-~l/1 ~'~c~ ~[l~',,.~ Carlisle, PA 17013
No. 21-04-
Estate of Marie B. Koser , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, this,~,.-~¢c-~ day offS, 2004, in consideration of the Petition on the reverse side
hereof, satisfactory proof having been presente~ before me, IT IS DECREED that the instrument(s) dated July
24, 1998 described therein be admitted to probate and filed of record as the Last Will of Marie B. Koser; and
Letters Testamentary are hereby granted to Gerald C. Koser, Jr.
FEES
Probate, Letters, Etc ........ $ 200.00
Short Certificates(-2-) .......$. 6.00
Renunciation(s) ........... $
JCP .................... $ 10.00
Other Will(-2-) .... $ 6.00
TOTAL: .... $ 222.00
Filed.. ?.:..~. -~.-. o.L{ ..............
IRWIN & McJ~NIGHT
ATTOI~,~(Sup. Ct. I.D. No.06282)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
his is to certify that the information here given is correctly copied from an original certificate of death duly filed t~ith in~ a~
Local Registrar. The original certificate will be forwarded lo thc State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 10414~29
No.
21-oq-~qo
Local Registrar
JUL 12 20O4
Date
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECQRD~'
CERTIFICATE OF DEATH ....
~,S .Mi~let~ ~iCe
:Ri
LAST FRILL AND TESTAMENT
I, MARIE B. KOSER, of the Borough of Mount Holly Springs, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
ONE: I direct my Executor to pay all of my debts, funeral and administrative expenses
as soon as may be done conveniently after my decease.
TWO: I give, devise and bequeath all of my estate of every nature and wherever situate
to my husband, GERALD C. KOSER, SR., providing he survives me by thirty (30) days or
more.
THREE: If my husband, GERALD C. KOSER, SR., has predeceased me, or failed to
survive me by thirty (30) days or more, I give, devise, and bequeath all of my estate of every
nature and wherever situate to my son, GERALD C. KOSER, JR.
FOUR: I appoint my husband, GERALD C. KOSER, SR., to serve as Executor of this
my Last Will. If he fails to survive me, fails to qualify, or ceases to serve as Executor, I appoint
my son, GERALD C. KOSER, JR., to serve as Executor of this my Last Will.
FIVE: My Executor may, at his discretion, compromise claims, borrow money, retain
property for such length of time as he may deem proper ~lOse and sell property for such prices,
on such terms, at public or private sales, and he may ~)e.m proper; and invest estate property
LO: Ot~ £Z 'lit
and income without restriction to legal investments.
SIX: No Executor acting hereunder shall be required to post bond or enter security in
this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this~t~day of July,
1998.
%.Od~ ./ ~'~ ' J~t-t~Z~ (SEAL)
MARIE B. KOSER
Signed, sealed, published and declared by MARIE B. KOSER, the above named
Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request and
in her presence and in the presence of each other have subscribed our names as witnesses hereto.
2
ACKNOWLEDGMENT AND AFFIDAVIT
WE, MARIE B. KOSER, CHERYL L. CLELAND and MARTHA L. NOEL, the
testatrix and wimesses respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and
executed thc instrument as her Last Will, and that she had signed willingly, and that she executed
it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses,
in thc presence and hearing of the testatrix, signed the Will as a witness and that to the best of
their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and
under no constraint or undue influence.
MARIE B. KOSER
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by MARIE B. KOSER, the testatrix
herein and subscribed and s~om to before me by CHERYL L. CLELAND and MARTHA L.
NOEL, witnesses, thi~'~day of July, 1998.
-- ' )' ~Notary Public
Notarial Seal
Betzi A Mordson, Notary Public
Carlisle Boro, Cumberland County
My Commir, sio~ Expires Dec. 15, 2000
REV- 1500 EX * (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DBPT. 2 01 RESIDENT DECEDENT
HARRISBURG, PA 17128-0601
DECECENT'S NAME (LAST, FIRST, AN D MIDDLE INITIAL)
D
£ KOSER MARIE B.
C~ DATE OF DEATH (MM * DD-YEAR) I DATE OF BIRTH
(MM-DD-YEAR)
i 07/10/2004 11/05/1915
(IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
CAPB
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REV-1500
INHERITANCE TAX RETURN
OFFICIAL USE ONLY
FILE NUMBER
21-04-0690
COUNTYCODE YEAR NUMBER
SOCIAL SECURITY NUMBER
197-03-2994
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
. (date of death
3. Remainder Return prior to 1Z- 13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
] 11. Election to tex under Sec. 9113(A)
(Attach Sch O)
1. Original Return ~ 247! Supplemental Return
4. LImited Estate · FuturelnterestCompromlse(dateofdeathafter12-1Z-8Z)
6. Decedent Died Testate Decedent M aintained a Living Trust
(At~ach copy of Will) (Attach copy of Trust)
[~9. Litigation Proceeds Received [~ 10. Spousal Poverty Credit
(date of death between 12-31-91 and 1-1-95)
NAME
Roger B. Irwin Esq.
FIRM NAME (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717/249-2353
COMPLETE M~LING ADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Proper~ (Schedule F) (6)
] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
16. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (16)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11 )
13.
14.
(1) ~9~Le
(2)
(3)
(4) None
98,574.91
None
5,587.79
6,522.47
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)
OFFICIAL USE ONLY
(8) 98,574.91
(11) 12,110.26
(12) 86,464.65
(13)
(14) 86,464.65
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
1S. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2) X .0 0
16. Amount of Line 14 taxable at lineal rate 86,464.65 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
(15) O. O0
(16) 3,890.91
(17) 0.00
(18). O. O0
(19) 3,890.91
CopyNght (c) 2000 form software on y T he Lackner Group, Inc. Form RBV- 1560 BX (Rev. 6-00)
Decedent's Complete Address:
S~H~ ADDRESS
Cumberland Crossings Retirement
1 Lonssdorf Way
CITY
Carlisle
STATE ZIP
PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
194.55
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
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; ......................... r~l
b. 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 affer 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? .............................................. [] []
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 QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
3,890.91
194.55
0.00
0.00
3,696.36
0.00
3,696.36
Under penalties of perlury, I declare that I have examined this return, Including accompanying schedules and statements, and to t he best of my knowledge and belief, it is true,
correct ar¢l complete. Oeclaratlon of preparer other than the personal representative is based on all Informstlon of which preparer has any knowledge.
SIGNATU E OF PERSON RESPONSIBLE FOR FILING RETURN Gerald C. Koser DATE
-- -d~i'£~ i~-,-- Pi"- i¥-di § ...........................
~ PREPAREROTH RI~HAN REPRESENTATIVE IRWIN & McKNIGHT DATE
~ ~ -- ~'~ --~ 60 West Pomfret Street
':. ...........................
. . ~-,- . , , ,- r the use of the
surwwng spouse m 3% [72 P.S. 9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[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 twenty-one 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% [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%, 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% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyrlg ht (c) ZO00 form software only The Lackner Group, Inc. Form REV- 1 {~00 EX/Rev. 6-00)
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
MARIE B. KOSER SS~ 197-03-2994 07/10/2004 21-04-0690
Include the proceeds of litigation and the date the proceeds were received by the estate. All prol~®rty jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1
2
3
Copyrlg ht (c) 1996 form software only CPSystems, Inc.
VALUE AT DATE
OF DEATH
DESCRIPTION
PNC Bank NA 9,973.97
Scudder Investments - Gibb Marlin - Money Market 6-133301028 15,013.09
Sdudder Investments - Total Return - 2-654912 73,587.85
TOTAL (Also enter on line 5, Recapitulation) ~ 98,574.91
(If more space is needed, insert additional sheets of the same size)
Form REV-1508 EX (Rev. 1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF
MARIE B. KOSER SS~; 197-03-2994
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
07/10/2004
FILENUMBER
21-04-0690
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1
2
3
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
State
Zip
Year(s) Commission Paid:
Attorney's Fees IRWIN & McKNIGHT
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 Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - Estate Notice
Register of Wills - Filing Fee
The Sentinel - Estate Notice
TOTAL (Also enter on line 9, Recapitulation)
4,900.00
222.00
250.00
75.00
25.00
115.79
$ 5,587.79
(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
MARIE B. KOSER
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIESIAND LIENS
SSt~ 197-03-2994 07/10/2004
FILE NUMBER
21-04-0690
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1
Continuing Care - RX
Cumberland Crossings - Nursing
TOTAL (Also enter on line 10, Recapitulation)
908.52
5,613.95
$ 6,522.47
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1512 EX (Rev. 1-97)
REV- 1513 EX ~ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARIE B. KOSER SS~ 197-03-2994
NUMBER
SCHEDULE J
BENEFICIARIES
07/10/200/*
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [Include outright spou~l dist rlbutions, and
Gerald C. Koser
32 Garland Ct. II
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
II.
Son
FILE NUMBER
21-04-0690
AMOUNT OR SHARE
OF ESTATE
Remainder
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
0.00
(If mom space is needed, insert additional sheets of the same size)
Copyright (c) Z000 form software only T he Lackrter Group, inc. Form REV- 1513 EX (Rev. 9-00)
LAST }VILL AND TESTAMENT
I, MARIE B. KOSER, of the Borough of Mount Holly Springs, Cumberland County,
Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly
revoking all Wills and Codicils heretofore made by me.
ONE: I direct my Executor to pay all of my debts, funeral and administrative expenses
as soon as may be done conveniently after my decease.
TWO: I give, devise and bequeath all of my estate of every nature and wherever situate
to my husband, GERALD C. KOSER, SR., providing he survives me by thirty (30) days or
more.
THREE: If my husband, GERALD C. KOSER, SR., has predeceased me, or failed to
survive me by thirty (30) days or more, I give, devise, and bequeath all of my estate of every
nature and wherever situate to my son, GERALD C. KOSER, JR.
FOUR: I appoint my husband, GERALD C. KOSER, SR., to serve as Executor of this
my Last Will. If he fhils to survive me, fails to quali$', or ceases to serve as Executor, I appoint
my son, GERALD C. KOSER, JR., to serve as Executor of this my Last Will.
FIVE: My Executor may, at his discretion, compromise claims, borrow money, retain
property for such length of time as he may deem proper; lease and sell property for such prices,
on such terms, at public or private sales, and he may' deem proper; and invest estate property
and income without restriction to legal investments.
SIX: No Executor acting hereunder shall be required to post bond or enter security in
this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this. P~r~mday of July,
1998.
' ]5~-'k' (SEAL)
MARIE B. KOSER
Signed, sealed, published and declared by MARIE B. KOSER, the above named
Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request and
in her presence and in the presence of each other have subscribed our names as witnesses hereto.
2
ACKNOWLEDGMENT AND AFFIDAVIT
WE, MARIE B. KOSER, CHERYL L. CLELAND and MARTHA L. NOEL, the
testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and
executed the instrument as her Last Will, and that she had signed willingly, and that she executed
it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses,
in the presence and hearing o£ the testatrix, signed the Will as a witness and that to the best of
their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and
under no constraint or undue influence.
MARIE B. KOSER
CHERY~rI~ CLELAND
M "AL. NOEL \
COMhMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by MARIE B. KOSER, the testatrix
herein and subscribed and s~orn to before me by CHERYL L. CLELAND and MARTHA L.
NOEL, wunesses, th~,,..c.~day oi July, 1998.
Notary ~'ub lic
'' SEP-27-2004 22:48 PNCBANK 412 ?68 J458 P.01/01
PN CBANK
September 28, 2004
Roger B. Irwin
West Pomfret Profcssionsl Building
60 West Pomfret Street
Carlisle, PA 17013-3222
Estate of Marie B. Koser, deceased
$SN: 197-03-2944
DOD: 7/10/2004
Dear Mr. I..-'win:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Account
Account #5140186735
GERALD C KOSER
MARIE B KOSER
DOD balance: $9,972,74 * $.79 accrued interest
Interest Paid 1/1/2004 - 7/10/2004 - $7.66
Established04/O1/1963
Please note that this office only provides date of death balances for deposit accounts
{IRAs, CDs, Checking and Savings accounts). We do not process any fin~nchl
transactions or provide statements. If you need assistance with any of these items,
please call 1-g88-PNC-BANK (1-888-762-2265) or stop by your local PHC Bank branoh
office.
Sincerely,
1-800-762-1775
P7-PFSC-O4-F
500 ~ Ave.
Pittsburgh FA 15219
Mcrnb~' FDIC
TOTAL P.O1
," GIBB FINANCIAL SERVICES, INC.
16 West Pomfret Street, Carlisle, PA 17013
(717) 249-3737
FAX (717) 249-8010
July14,2004
Roger B. Irwin
Irwin & McKnight
60 W Pomfret Street
Carlisle PA 17013-3222
iRWIN & McKNIGHT
RE: Estate of Marie B. Koser
Dear Mr. Irwin,
As you requested, following is the information for the accounts Mrs. Koser held at Gibb Financial
Services.
Marie B. Koser (Individual Registration)
Scudder Investments: Scudder Total Return 2-654912 Date of Death Value $73,587.85
Scudder MoneyMkt 6-133301028 Date ofDeath Value $15,013.09
These are the only account Mrs. Koser held with our firm. If we can be of further assistance
please do not hesitate to contact us.
Sincerely,
Lisa Riggleman
Registered Sales Assistant
CUMBERLAND CROSSINGS
I LONGSDORF WAY
CARLISLE PA 17013-
ACCOUNTS RECEIVABLE STATEMENT
Statement Date: 06/30/2004
Balance Due: 5,121.70
MARIE KOSER
cio GERALD KOSER
32 GARLAND CT. II
CARLISLE PA 17013
Account Number: 000023
Balance Forward: 5,279.94
06/01/2004 - 06/30/2004
06/03/2004 - 06/03/2004
06~05~2004 - 06/05/2004
06/10~2004 - 06/10/2004
06/21/2004 - 06/21/2004
06/21/2004 - 06/21/2004
06/24/2004 - 06/24/2004
06/24/2004 - 06/24/2004
06/24/2004 - 06/24/2004
06/30/2004 - 06/30/2004
06130/2004 - 06/30/2004
R&B Private Pay
Barber/Beauty Chargeable
ELASTIC BANDAGE 3"
Barber/Beauty Chargeable
02 NASAL CANNULA
NEBULIZER UPDRAFT "T" #1720
Payment ck # 2113
BarbedBeauty Chargeable
HUMIDIFIER BTL, DISP.
02 NASAL CANNULA
HUMIDIFIER BTL, DISP.
30.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
5,070.00
10.00
0.94
10.00
2.56
3.16
18.00
2.88
1.28
2.88
5,279.94
10,349.94
10,359.94
10,360.88
10,370.88
10,373.44
10,376.60
5,096.66
5,114.66
5,117.54
5,118.82
5,121.70
TOTAL:
5,121.70
5,279.94
5,12t.70
CUMBERLAND CROSSINGS: MARIE KOSER 000023
CUMBERI-AND CROSSINGS
1 LONGSI3ORF WAY
CARLISLE[ PA 170'13-
ACCOUNTS RECEIVABLE STATEMENT
Statement Date: 07/3112004
Balance Due: 1,531.00
MAF~IE KOSER
cio OERALD KOSER
32 (~,ARLAND CT. II
CARLISLE PA 17013
0710112004- 07/09/2004 R&B Private Pay
07/08/2004- 07/08/2004 Barber/Beauty Chargeable
07/19/2004 - 07/I 9/2004 Payment ck # 021329 Irwin & McKnoght
9.00
1.00
Account Number: 000023
Balance Forward:
5,121.70
1,521.00 6,642.70
10.00 6,652.70
5,121.70 1,531.00
TOTAL:
1,531.00 5,121.70 1,531.00
CUMBERLAND CROSSINGS: MARIE KOSER 000023
Inventory of the real and personal estate of
MARIE B. KOSER
deceased
1. PNC Bank, N.A ........................
2. Scudder Investments - Gibb Marlin - Money Market 6-133301028 .....
3. Scudder Investment8 - Total Return - 2-654912 ..........
$9,973
15,013
73,587
98,574
~7
D9
$5
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Gerald C. Koser
being duty s~o~ according fo law, deposes and says that he is the F~ecutor
of the Estate of t~arie B. Kose;
late o; ---- ~ou~h ~ddl~t0n' T~sh~p ............. CumberianJ County, Pa., ~eceased an~ fhaf fha
w;fh;n {s an ~nvenfory made by ~rald C. Koser . the said ~ecutor
of fha entire estate of sa~d decedent, cons;sfln9 of a~l +he personal prope~y and real estate, except real estate outside
fha Commonwealth o~ Pennsylvania, and fhaf the f~ures opposite each if em of f~e Inventory represent it's fair value
as o~ the date o~ ~ecedenf's ~eafh.
Swor~
and subscribed before me,
07
Address
2004
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed wlfhin thirty days of dlscovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
!I
o
o
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT 280601
HARRISBURG, PA 17128 0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96}
NO. CD OO4439
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 197-03-2994
FILE NUMBER: 2104-0690
DECEDENT NAME: KOSER MARIE B
DATE OF PAYMENT: 09/29/2004
POSTMARK DATE: 09/29/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 07/10/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $3,696.36
REMARKS:
TOTAL AMOUNT PAID:
$3,696.36
SEAL
CHECK# 021572
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF TNDZVZDUAL TAXES
INHER/TANCE TAX D/VTSTOH
PO BOX 280601
HARRISBURG, PA 17118-0601
COMMONWEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT) ALLONANCE OR DZSALLOgANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-15~i? EX AFP C09-O~i)
ROGER B IRWIN ESQ
IRWIN & NCKNIGHT
60 W POMFRET ST
CARLISLE
PA 17015
DATE 11-22-200q
ESTATE OF KOSER
DATE OF DEATH 07-10-200q
FILE NUMBER 21 0A~0690
COUNTY CU~RLAND~
ACN 1011
I Amoun'l: RamJ.'l:~:e ...~.i
MARIE
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HppSE
CARLISLE, PA I70I$
CUT ALONG THIS LINE ~.- RETAIN LOWER PORTION FOR YOUR RECORDS
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KOSER MARIE B FILE NO. 21 0q-0690 ACN 101 DATE 11-22-200q
TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~a (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~narship In~eros~ (Schedule C) ($)
q. Mor~gages/No~as Receivable (Schedule D) (q)
5. Cash/Bank Deposits~Misc. Personal Prop®r~y (Schedule E) (5)
6. Jointly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Assa~s
APPROVED DEDUCTIONS AND EXEMPTIONS=
9. Funeral Expanses/Ada. Costs~Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Llabll/~ias/Lians (Schedule Z) (10)
11. To'al Deduc~/ons
12. Ne~ Value of Tax Re~urn
98~57q.91
.00
.00 NOTE: To /nsura proper
.00 crad/~ ~o your account)
.00 suba/~ ~ha upper por~/on
.00 of ~h/s form w/~h your
~ax payment.
.00
(8)
5,587.79
15.
lq.
NOTE:
6,522.q7
~11)
(12)
Char/~able/Governaen~al Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Ne~: Value of Es~a~a Subjec~ ~o Tax (lq)
If an assessment ~as issued previously, 11nas :1~, 15 and/or 16, 17,
reflect f/gures that include the total of ALL returns assessed to date.
98,57q.9!
12.110.26
86,q6q.65
.00
86,q6q.65
ASSESSMENT OF TAX:
1.6. Aaoun~ of L/ne lq a~ Spousal ra~e
16. Aaoun~ of L/ne lq ~axabla a~ Lineal/Class A ra~e
17. Aaoun~ of L/ne lq a~: S/bl/ng ra~a
18. Amoun~ of Line lq ~axable a~ Collateral/Class B ra~e
19. Prlnc/pal Tax Due
TAX CRED];TS:
PAYHENT RECETpT DISCOUNT (+J
DATE NUMBER TNTEREST/PEN PATD (-)
09-Z9-ZOOq CDOOqq$9 19q.55
1F PAID AFTER DATE ZNDZCATED~ SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
18 and 19 will
(15) .00 x O0 = .00
(16) 86,q6q.65 x Oq5= $,890.91
(17) .00 X 1Z = .00
(~8) .00 x 15 = .00
(19)= :5,890.91
AHOUNT PAID
5,696.56
TOTAL TAX CREDIT $,890.91
BALANCE OF TAX DUEI .00
INTEREST AND PEN. .00
TOTAL DUE .00
( 1F TOTAL DUE 1S LESS THAN $1, NO PAYMENT 1S REgUIRED.
1F TOTAL DUE 1S REFLECTED AS A 'CREDIT" (CR), YOU MAY BE DUE ~]
A REFUND. SEE REVERSE S/DE OF THIS FORM FOR ZNSTRUCTZONS.)<~~
RESERVATION:
Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
atthe lawful Class B (collateral) rate on any such futura interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S.
Sect[on 9140).
Detach the top portion of this Notice and submit with your payment to the Register of #[lis printed on the reverse side.
--Hake check or money order payable to: REG/STER OF NXLLS, AGENT
A refund of a tax credit, ~h[ch was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available
online at www.revenue.state. Da.us, any Register of Hills or Revenue District Office, or free the Department's
Z4-hour answering service for forms orders: 1-800-36Z-Z050~ services for taxpayers ~ith special hearing and/or
speaking needs: 1-800-447-5020 (TT only).
Any party in interest not satisfied with the appraisaent, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice
by filing one of the following:
A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at
www.boardofappeals.state.pa.us an or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you must receive a confirmation number and processed date from the
Board of Appeals webs[tm. You may also send a ,rittan protest to PA Department of Revenue, Board of Appeals
P.O. Box ZSIOZ1, Harrisburg, PA 17IlS-lOll. Petitions may net be faxed.
B) Election to have the matter determined at the audit of the account of the personal representative.
C) Appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is allo~ed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after tho end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest
that has been assessed as indicated on this not[ce.
Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (l) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent on and after
January 1, 1982 ~111 bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ 20Z .000548 ~'8-1991 11Z .O0030X ~ 9Z .000247
1983 16Z .000438 199Z 92 .000247 ZOO2 62 .000164
1984 llZ .000301 1993-1994 7Z .00019Z 2003 5Z .000137
1985 132 .000356 1995-1998 92 .000Z47 2004 42 .000110
1986 lOZ .000274 1999 72 .O00lgZ
1987 lOZ .000274 ZOO0 7Z .000192
--Interest is calculated as follo~s:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELIN{~UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation data shown on the
Not[ce, additional interest must be calculated.
-
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 5/31/2006
IRWIN ROGER B ESQ
60 W POMFRET ST
CARLISLE, PA 17013
RE: Estate of KOSER MARIE B
File Number: 2004-00690
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
wills a Status Report of completed or uncompleted administration.
This filing lS due by:
7/10/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Personal Representative(s)
Cumberland County - Ke~~OL~~ __
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 5/31/2006
KOSER GERALD C JR
32 GARLAND CT II
CARLISLE, PA 17013
RE: Estate of KOSER MARIE B
File Number: 2004-00690
Dear Sir/Madam:
This notice is to serve as a reminder that the Status Report by
Personal Representative under Rule 6.12 is due on the below listed
date.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
7/10/2006
Please feel free to contact this office with any questions you may
have. If you have already filed your Status Report, please disregard
this notice.
Sincerely,
~~~
(/
Glenda Farner Strasbaugh
Clerk of the Orphans' Court
cc: File
Counsel