HomeMy WebLinkAbout03-0199PETITION FOR PROBATE and GRANT OF LETTERS
also known as To:
Deceased.
Social Security No. /E~
,,2/- o3-
Register of Wills for the
County of ~ c~ogi~,~]a n~
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut t~.~_
in the last will of the above decedent, dated ~ ~/~/ ~ ~
and codicil(s) dated ~) ~' ~ ~? [ ~ ~0~''
in the
named
,19 ?/
(state relevant circnmstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~'b ~ ~] ~ d County, Pennsylvania, with
h ~ . las~ family ~ principal r~idence at , .. ~ ~ ~ o~ ~C. : ) '~ ~9~
/ (list street, number and muncipality)
Decendenb tfien ~/- years of age, died t / 7~ , ,1 ,
Except as f~llows, decedent did no~ ~arry, was not divorcdd and did not fiave a child born o~ adopted
after execution of the will ~ffered for probate; was not the victim of a killing and was never adjudicated
incompetent: ty/ & . ,
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters 7'~5~ V//I t~t ~ O/Z ~
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
(__'c;Ed, b'/. ? _/~L. ': k K P~ / 7~//
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF (.?6/,~Z~r'._x./~ D
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 beligf-~f petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well ~nd/truly administer t_he/:%state according to law.
~- - Register .~ ~
NO. 21-03-199
Estate Of OLADYS A. WOLFINGER , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW I~RCH 5, /tlj2003 , in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated JANUARY 29th. lqql COD-rail. nAT~.n ac~'aa~a 9,
described therein be admitted to probate and filed of record as the last will of
GLADYS A. WOLFINGER ;
1995
and Letters TESTAMENTARY
are hereby granted to JOHN W. WOLFINGER
FEES
Probate, Letters, Etc .......... $18.00
Short Certificates( ) .......... $. 3.00
~.C0~I.q~L 8. $10.50 -
PAGES JCP $ ~:88
TOTAL ~ $. 65.50
Filed ...1~..E.H...5 ,..2.Q0..3 ...................
Register of Wills
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
MAILED LETTERS:TO EXECUTOR MARCH 6, 2003
FIRST CODICIL
21-03-199
TO
WILL
OF
GLADYS A. WOLFINGER
I, Gladys A. Wolfinger, presently of Cumberland County,
Pennsylvania, declare this to be the First Codicil to my Will
executed on January 29, 1991.
1. I hereby revoke the first sentence of Paragraph 11 of
my Will (which appoints Commonwealth National Bank as Executor
and Trustee) and substitute in lieu thereof the following
sentence:
I appoint my sons, John W. Wolfinger and Richard S.
Wolfinger, as Co-Executors and Co-Trustee(s) hereunder,
or, if either one of my sons should be unable or
unwilling to serve or to continue serving as such, then
the other shall serve alone.
2. In all other respects my said Will of January 29, 1991,
shall remain in full force and effect.
IN WITNESS WHEREOF, I, Gladys A. Wolfinger, herewith set my
hand to this First Codicil to my last Will, typewritten on two
(2) sheets of paper, including the self-proving attestation
clause and signatures of witnesses, this %~=~day of
, 199s.
WITNESSED:
~X~ ~'~~~{ SEAL)
'~Glady~ A. Wolf'ing~ f -
'~,~ ~~ Residing at
~ ~/'~/' ~/'~/ Residing at
~~ .~~~mesiding at
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF C_~_~~~~ :
GLADYS A. WOLFINGER (the testatrix) , Maxine R. My_~_r.~
Evel_vnA. Koo~v~r and Sandr~ ~_ Tlr,.,,'t~ (the
witnesses), whose names are signed to the f~r~6[~ instrument,
being first duly sworn, each hereby declares to the undersigned
authority that the testatrix signed and executed the instrument
as a codicil to her last will in the presence of the witnesses
and that she had signed willingly, and that she executed it as
her free and voluntary act for the purposes therein expressed,
and that each of the witnesses, in the presence and hearing of
the testatrix, signed the codicil as witness and that to the best
of his or her knowledge the testatrix was at that time eighteen
years of age or older, of sound mind and under no constraint or
undue influence.
WITNESS:
Testatrix:
WITNESS:
~DLF INGER~ ~
WITNESS:
Subscribed, sworn to and acknowledged before me by GLADYS A.
WOLFINGER, the testatrix, and subscribed and sworn to before me
by
and
of
Maxine R. Myers
Sandra K. Updeqraff
Evelyn A. Kocevar ,
, the witnesses, this c~~kj day
, 1995.
NotNmry Public
J-
~ C?.,~ Hi~i, PA
jj,~y C;omnlission E. xpir~ ~;,~13% I~.~
- 2 -
1-25-91
WILL
OF
GLADYS A. WOLFINGER
I, GLADYS A. WOLFINGER, presently of Cumberland County,
Pennsylvania, declare this to be my will and hereby revoke all
prior wills and codicils made by me.
1. Tangible Personal Property. I bequeath such items of
my tangible personal property as are specifically itemized on a
list, if any, in my handwriting, signed and dated by me at the
end thereof, and attached to this, my Will, to the person(s)
named thereupon to receive such items, and all of my remaining
tangible personal property not used in business or for the
production of income, including, without limitation, furniture,
furnishings, clothing, jewelry, objects of art and decoration,
and the like, together with the insurance thereon, I bequeath
equally to my sons. If either one of my sons does not survive
me, his share shall be distributed per stirpes among those of his
issue who survive me. If there are no such issue, said property
shall go to my other son, or if my other son is not then living,
shall be distributed per stirpes among those of his issue who
survive me. With regard to the property passing hereunder,
distribution shall be made between my sons on the basis of
choices made in order determined by lot and by rotation, and the
values as finally determined for federal estate tax purposes
shall be determinative with regard to the values of the property
chosen, and any ultimate disparity between my sons shall be
equalled by such payments between them as may be necessary. If
either one of my sons is not then living, the choices to which he
would have been entitled shall be made by his issue in order
determined by lot and by rotation.
2. Residue. Ail the rest of my property, of whatever
nature, and wherever situated, including property over which I
hold a power of appointment, shall be divided into two equal
shares, and one such share shall go to each of my two sons. If
either of my sons is not living, his share shall go per stirpes
to his issue, or if he has no issue, shall be made part of the
other share. If any issue of mine who is a beneficiary
heretofore under this Section 2 has not attained twenty-five (25)
years of age, his or her share shall be held in a separate trust
for his or her benefit under the terms of Section 4 below.
3. Neither Son Living. The provisions of Section 2 above
notwithstanding, if at the time of my death neither of my two
sons is living, I direct that my estate be divided into as many
shares as I have grandchildren who are living and grandchildren
who are deceased but who have issue who are living. One such
share shall be distributed to each such grandchild, or shall be
distributed per stirpes among the issue of any grandchild who is
deceased. If any beneficiary under this Section 3 has not
attained twenty-five (25) years of age, his or her share shall be
held in a separate trust for his or her benefit under the terms
of Section 4 below.
4. Separate T~usts. The income and principal of a
separate trust in which a share is held for a beneficiary
pursuant to the terms of Section 2 or 3 above shall be
distributed as follows:
(a) Income. The income shall be distributed at least
quarterly to or for the benefit of the beneficiary. No payment
shall be made under this Subsection 4(a) which would discharge to
any extent the legal obligation of any person for the support of
the beneficiary.
(b) Principal. My Trustee shall pay from the
principal such sums to or for the benefit of any or all of the
beneficiary and his or her issue as in the discretion of my
Trustee seems proper for their support, maintenance, health care,
and education, and such sums to or for the benefit of the
beneficiary as in the discretion of my Trustee seems proper to
help establish him or her in a business or profession or acquire
or furnish a home for him or her, taking into account the other
sources of income, support and estate that are available to the
distributee, the reasonably anticipated needs and resources of
the beneficiary and his or her issue, their income and estate tax
brackets, and the desirability of the transaction (if any). No
payment shall be made under this Subsection 3(b) which would
discharge to any extent the legal obligation of any person for
the support of the distributee.
(c) Distribution of Separate Trust.
(i) When such beneficiary shall have attained the
age of twenty-five (25) years, my Trustee shall distribute to him
or her at his or her written request the entire balance then held
in his or her separate trust.
- 2 -
(ii) If such beneficiary should die before making
proper request for the entire balance in his or her separate
trust, then the entire balance in his or her separate trust shall
at his or her death be distributed, outright or in trust, in such
sums or proportions as such beneficiary may direct in his or her
last will, expressly referring to his or her separate trust
hereunder, but only among my issue; and to the extent that such
beneficiary shall fail to exercise effectively his or her limited
power of appointment hereunder, the aforementioned balance in his
or her separate trust shall then be distributed per stirpes to
his or her issue, or, if no such issue survive him or her, per
stirpes to the issue of his or her parent who was a child or more
remote descendant of the Settlor, or, if no such issue survive
him or her, per stirpes to the issue of his or her grandparent
who was a child or more remote descendant of mine or, if no such
issue survive him or her, per stirpes to my issue, with the share
of any of such issue for whom property is then held in or payable
to a separate trust under this Section 4 being added to such
separate trust.
(d) Disposition Upon Application of Rule Aqainst
Perpetuities. Notwithstanding Subsection 4(c) above, if during
the lifetime of a person for whom a separate trust under this
Section 4 was established the interest of such person therein
becomes void under the applicable rule against perpetuities, then
the balance in such separate trust shall then be distributed
outright to such person.
5. Survival. If any beneficiary should die within sixty
(60) days after me, he or she shall be deemed to have predeceased
me for all purposes of this will.
6. Spendthrift Clause. No interest (whether in income or
principal, whether or not a remainder interest, and whether
vested or contingent) of any beneficiary hereunder shall be
subject to anticipation, pledge, assignment, sale or transfer in
any manner, nor shall any beneficiary have power in any manner to
charge or encumber his or her said interest, nor shall the said
interest of any beneficiary be liable or subject in any manner
while in the possession of my fiduciaries for any liability of
such beneficiary, whether such liability arises from his or her
debts, contracts, torts, or other engagements of any type.
7. Facility of Payment for Minors or Incompetents. Any
amounts or assets which are payable or distributable to a minor
- 3 -
or incompetent hereunder may, at the discretion of my
fiduciaries, be paid or distributed to the parent or guardian of
such minor or incompetent, to the person with whom such minor or
incompetent resides, or directly to such minor or incompetent, or
may be applied for the use or benefit of such minor or
incompetent.
8. Powers. In addition to such other powers and duties as
may be granted elsewhere herein or which may be granted by law,
my fiduciaries hereunder shall have the following powers and
duties, without the necessity of notice to or consent of any
court:
(a) To retain all or any part of my property, real or
personal, in the form in which it may be held at the time of its
receipt, including any closely held business in which I have an
interest and the stock of any corporate fiduciary hereunder, as
long as in the exercise of their discretion it may be advisable
so to do, notwithstanding that said property may not be of a
character authorized by law.
(b) To invest and reinvest any funds held hereunder in
any property, real or personal, including, but not by way of
limitation, bonds, preferred stocks, common stocks and other
securities of domestic or foreign corporations or investment
trusts, mortgages or mortgage participations, mutual funds with
or without sales or redemption charges, and common trust funds,
even though such property would not be considered appropriate or
legal for a fiduciary apart from this provision.
(c) To sell, convey, exchange, partition, give options
to buy or lease upon, or otherwise dispose of any property, real
or personal, at the time held by them, at public or private sale
or otherwise, for cash or other consideration or on credit, and
upon such terms and for such price as they may determine, and to
convey such property free of all trusts.
(d) To borrow money from any person, including any
fiduciary hereunder, for any purpose in connection with the
administration hereof, to execute promissory notes or other
obligations for amounts so borrowed, to secure the payments of
such amounts by mortgages or pledges of any property, real or
personal, which may be held hereunder.
- 4 -
(e) To make loans, secured or unsecured, in such
amounts, upon such terms, at such rates of interest, and to such
persons, firms, or corporations as they may deem advisable.
(f) To renew or extend the time for payment of any
obligation, secured or unsecured, payable to or by them as
fiduciaries, for as long a period or periods of time and on such
terms, as they may determine, and to adjust, settle, and
arbitrate claims or demands in favor of or against them.
(g) In dividing or distributing any property, real or
personal, included herein, to divide or distribute in cash, in
kind, or partly in cash and partly in kind.
(h) Without limitation of powers elsewhere granted
therein, to hold, manage and develop any real estate which may be
held by them at any time, to mortgage any such property in such
amounts and on such terms as they may deem advisable, to lease
any such property for such term or terms and upon such conditions
and rentals as they may deem advisable, whether or not the term
of any such lease shall exceed the period permitted by law or the
probable period of retention under this instrument; to make
repairs, replacements and improvements, structural or otherwise,
in connection with any such property, to abandon any such
property which they may deem to be worthless or not of sufficient
value to warrant keeping or protecting, and to permit any such
property to be lost by tax sale or any other proceedings.
(i) To employ such brokers, banks, custodians,
investment counsel, attorneys, and other agents, and to delegate
to them such duties, rights and powers as they may determine, and
for such periods as they think fit.
(j) To register any securities at any time in their
own names, in their names as fiduciary, or in the names of
nominees, with or without indicating the trust character of the
securities so registered.
(k) With respect to any securities forming a part of
the trust, to vote upon any proposition or election at any
meeting of the corporation issuing such securities, and to grant
proxies, discretionary or otherwise, to vote at any such meeting;
to join or become a party to any reorganization, readjustment,
merger, voting trust, consolidation or exchange, and to deposit
any such securities with any committee, depository, trustee or
- 5 -
otherwise, and to pay out of the assets held hereunder, any fees,
expenses and assessments incurred in connection therewith, to
exercise conversion, subscription or other rights, and to receive
or hold any new securities issued as a result of any such
reorganization, readjustment, merger, voting trust,
consolidation, exchange or exercise of conversion, subscription
or other rights and generally to take all action with respect to
any such securities as could be taken by the absolute owner
thereof.
(1) To engage in sales, leases, loans, and other
transactions with the estate of my wife or any trust established
by either of us, even if they are fiduciaries or beneficiaries
thereof.
(m) To exercise all elections which they may have with
respect to income, gift, estate, inheritance and other taxes,
including without limitation execution of joint income tax
returns, election to deduct expenses in computing one tax or
another, election to split gifts, and election to pay or to defer
payment of any tax, in all events without their being bound to
require contribution from any other person.
(n) To operate, own, or develop any business or
property held hereunder in any form, including without limitation
sole proprietorship, limited or general partnership, corporation,
association, tenancy in common, condominium, or any other,
whether or not they have restricted or no management rights, as
they in their discretion think best.
9. Taxes. I direct that all estate, inheritance, and
succession taxes that may be assessed in consequence of my death,
of whatever nature and by whatever jurisdiction imposed, shall be
paid out of the principal of my probate estate to the same effect
as if said taxes were expenses of administration.
10. Gender. Unless the context indicates otherwise, any
use of either gender herein shall also include the other gender.
11. Fiduciaries. I appoint Commonwealth National Bank as
Executor and Trustee hereunder.
My fiduciary(s) hereunder shall serve as guardian(s) of the
property of any minor beneficiaries hereunder, under any
instrument of trust executed by me, under any policies of
- 6 -
insurance on my life, and in any other situation in which the
power to make such appointment exists under the laws of
Pennsylvania.
No individual fiduciary shall be liable for the acts,
omissions or defaults of any agent appointed and retained with
due care or of any co-fiduciary.
IN WITNESS WHEREOF, I, GLADYS A. WOLFINGER, herewith set my
hand to this, my last Will, typewritten on eight (8) sheets of
paper including the self-proving a.t~testatio~ clause and
signatures of witnesses, this ~ ~,~day of ~~ , 1991.
GLA~S A. WOLFI~E~ ~"
Witnessed:
residing at
residing at
residing at
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF ~ .~ :
/
SS:
witnesses), ~5ose names are signed t6 the foregoing'inStrument,
being first duly sworn, each hereby declares to the undersigned
authority that the testatrix signed and executed the instrument
as her last will in the presence of the witnesses and that she
had signed willingly, and that she executed it as her free and
voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the testatrix,
- 7 -
signed the will as witness and that to the best of his or her
knowledge the testatrix was at that time eighteen years of age or
older, of sound mind and under no constraint or undue influence.
WITNESS
TESTATRIX:
GI2kDYS~. WOLFiN'GER~ ~
WITNESS:
WITNESS:
Subscribed, sworn to and acknowledged before me by GLADYS A.
WOLFINGER, the testatrix, and subscribed,and sworn before me by
· ~ ~/. ~ ~ , the witnesses, this ~/~ day
of~~.~ , 1991.
Notary Public
Not T C% L
Judith A. Nordstrom, Not~ry Public
Harrisburg, PA Dauphin Coun~
My Commission ~pires Sept 21,1~3
- 8 -
Name of Decedent:
Date of Death:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Will No. Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on :
Name Address
A
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Name
Address
Teleph°neT/~ 7 ~// ' .5'" ~..~
Capacity: g'"'"Personal Representative
__Counsel for personal representative
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
NO.
REV-1162 EX(11-96)
CD 002272
WOLFINGER JOHN W
2109 MAYFRED LANE
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 162-36-9917
FILE NUMBER: 2103-01 99
DECEDENT NAME: WOLFINGER GLADYS A
DATE OF PAYMENT: 03/10/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 01/07/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $4,534.00
REMARKS:
JOHN W WOLFINGER
TOTAL AMOUNT PAID'
$4,534.00
SEAL
CHECK# 542
INITIALS: JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
' REV-1500
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 260601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT I oq ]_ - 0 _3 J_9_ 9_
LU
I--
z
z
o
LU
O
Z
Z
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
( ) I lNG SPOUSE'S NAME (~ST, FIRST ANd MIDDLE INfflAL)
SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
[] 1. Original Return
[] 4. Limited Estate
[] 6. Decedent Died Testate (Attach copy cf Will)
[] 9. Litigation Proceeds Received
[] 2. Supplemental Return
] 4a. Future interest Compromise (date of death alter 12-12-82)
[] 7. Decedent Maintained a Living Trust (Attach copy ol Trust)
[] 10. Spousal Poverty Credit (date of death between 12-3~-91 and 1-1-95)
] 3. Remainder Return (date of death prior to 12-13-82)
[] 5 Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
[] 11. Election to tax under Sec. 9113(A) (Attech Sch O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
FiRM NAME (If Applicable)
TELEPHONE NUMBER
14.
1. Real Estate (ScheduteA) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Padnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscelianecus Personal Properly (5)
(Schedule E)
6. Jointly Owned Properly (Schedule F) (6) /
[] Separate Billing Requested
Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
7.
(Schedule G or L)
8. Total Gross Assets (total Lines 1- 7)
9. Funeral Expenses &Administrative Costs(Schedule H) (9)
10. Debts of Decedent, Modgage Liabilities, & Liens (Schedule I) (10)
tl. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. 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)
(8)
OFFICIAL USE ONLY
(14)
SEE INSTRUCTIONS FOR APPUCABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
x .0__ (15)
x .0_~.,~ (16)
x .12 (17)
x .15 (18)
¢9)
20. [] I CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
STF PA42021F.1
Decbdent's Complete Address:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
,,4"
Interest/Penalty if applicable
D. Interest
E. Penalty
ISTATE ~
IZIP
(1) V, 7 7
Total Credits (A + B + C) (2)
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 1 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)
,O
A. Enter the interest on the tax due. (5A)
Bm Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSVVER 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; ........................................ []
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 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? ..... [] []
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.
Under penalties of perjury, I declare that I h,a¥~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 perCnal~epresentative is based on all information of which~reparer has any knowledge.
SIGNATURE OF PERSON RESP~NS]BLL/FOR FIL~
ADDRESS , ~
· ¢/ r
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax 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 after January 1, 1995, the tax rate im posed 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.
STF PA42021F,2
REV"-1509 EX * (1~97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attach deed foriointly-heid real estale. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
TOTAL (Also enter on line 6, Recapitulation) ] $
(if more space is ne~ed, insert additional sheets of the same size)
STF PA42021F. 10
RE~V-1511 EX + (1-97) (I)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A.
1.
FUNERAL EXPENSES:
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
Year(s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
State Zip
Tax Retum Preparer's Fees
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
STF PA42021 F, 12
Name of Decedent:
Date of Death:
Will No.:
STATUS ~PORT ~ER RULE 6.12
Admin. No.:
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:
State whether administration of the estate is complete:
Yes ~i~' No J--]
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:
ao
bo
Did the personal re~presentative file a final account with the Court?
Yes _ No
The separate Orphans' Court No. (if any) for the personal representative's
account is:
Did the personal representative state an account informally to the parties
in interest? Yes ~ No [~
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this repff/~. ,, t oC7 ,.~ /~ /~.
Name
~"~' Address ' ' I ' -
Telephone No.
Capacity: ~ersonal Representative
~ Counsel for personal representative
%/
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVTSTON
DEPT. 280601
HARRISBURg, PA 17128-0601
JOHN W WOLFZNGER
2109 HAYFRED LN
CAHP HILL
PA 17011
CONHONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOT/CE OF INHERITANCE TAX
APPRAISENENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
'03 28 NUHBER
-~ .... ~, E;o, PA
04-II-ZOOS
WOLFINGER
01-07-2005
21 05-0199
CUHBERLAND
Aaoun't Roe,i.'l:"l:ed J
REV-l$47 EX AFP tOl-05)
GLADYS A
HAKE CHECK PAYABLE AND REHZT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03} NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF WOLFINGER GLADYS AFZLE NO. 21 05-0199 ACN 101 DATE 04-21-2005
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: 0RIGZNAL RETURN
1. Real Es~Ita (Schedule A) (1)
2. Stocks mhd Bonds (Schidula BI (2)
$. Closely Hold S~ock/Par~norship In~eros~ (Schedule C} ($)
4. Hor~gages/No~es Receivable (Schedule D) (4)
5. Cash/Bank Deposits/H/sc. Persona! Proper~y (Schedule E) (5)
6. Jo/ntly O~nad Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
B. To,al Asse~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expenses/Ado. Costs/H/sc. Expenses (SchoduZe H) (9)
10. Dob~s/Hor~gago L/ab/li~/os/L/ens (Schedule Z) (10)
11. To~el Deductions
12. Net Value of Tax Re~urn
15.
14.
Char/~able/Governeen~al Bequests; Non-elected 9115 Trusts (Schedule J)
Ne~ Value of Estate Sub~ec~ ~o Tax
0O
O0
O0
O0
O0
108z~21 O0
O0
(8)
2,282.00
NOTE: To /nsure proper
crad/~ ~o your account,
subI/~ thI upplr portion
of ~his forI ~/~h your
~IX payIin~.
NOTE:
108,$21.00
.00
(11) 2. 282. nO
(12) 106,059.00
(13) . O0
(1~) 106,059.00
Zf an assessment Nas issued previously, lines 14, 15 and/er 16, 17,
re~lect ~igures that include the total of ALL returns assessed to date.
18 and 19 will
4,554.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT IS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
ASSESSHENT OF TAX:
15. Amoun~ of L/ne 14 a~ Spousal rI~e
16. Amoun~ of L/ne 14 ~axable a~ Lineal/Class A ra~e
17. Amoun~ of L/ne 14 a~ S/bl/ng ra~a
18. Aeoun~ of L/no 14 ~axabla a~ Collateral/Class B re~e
19. Pr/ncipal Tax Due
TAX CREDITS:
PAYHENT RECital DISCOUNT (+)
DATE NUNBER INTEREST/PEN PAID (-)
03-10-200~ CDOOZZ7Z 238.60
ANOUNT PAID
(15) .00 x O0 = .00
(16). 106,039.00 x 045= 4,772.00
(17) . O0 x 12 = . O0
(18) .00 x 15 = .00
(19)= 4,772. O0
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTZONS:
ADHZN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class 8 (collateral) beneficiaries of tha decedent after the expiration of any estate for
life or for years, the Commonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such futura interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (TI P.S.
Section 9140).
Detach the top portien of this Notica and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NZLLS~ AGENT
A refund of a tax credit, ahich was not requested an the Tax Return, may bo requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-l~13). Applications ara available at the Office
of the Register of Hills, any of the 15 Revenue District Offices, or by calling the special Z4-hour
ansaering service for forms ordering: 1-800-$61-ZOS0; services for taxpayers with special hearing and / or
speaking needs: 1-800-4~7-3010 (TT only).
Any party in interast not satisfied with the appraisement, allowanca, or disalloaanca of deductions, or assessment
of tax (including discount or interast) as shown on this Notice must object within sixty (60) days of raceipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1021, OR
--elaction to have the matter datermined at audit of the account of the personal raprasantative, OR
--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, Dept. 280601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See 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 (51) discount of
the tax paid is allowed.
The 151 tax amnesty non-participation penalty is computed on the total of tha tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the tho same lima period as you mould 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 Dna (1) day from the date of
death, to tha date af payment. Taxes which became deZinquant before January 1, 1981 bear intarast at the rate af
six (61) percent par annum calcuZated at a daily rate of .oDaI64. All taxas which became dalinquant on and after
January 1, 1982 will bear intarast at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. Tho applicable intarast rates for 1982 through Z005 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
1982 lOX .000548 1987 9Z .000247 1999
1983 Z6Z .000438 1988-1991 11Z .000301 2000
198¢ 11Z .000301 1992 91 .000Z47 ZOOl
1985 13Z .000356 1993-1994 72 .000192 ZOOZ
1986 ZOZ .000174 1995-1998 92 .000247 2003
--Interest is calculated
ZNTEREST= BALANCE OF
as folloes:
Interest Daily
Rate Factor
7Z .O0019Z
8Z .000Z19
9Z .000Z47
6Z .000164
SZ .000157
TAX UNPAZD X NUNBER OF DAYS DELZN;IUENT X DAZLY ZNTEREST 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 date sheen on the
Notice, additional interest must be calculated.
Name of Decedent:
Date of Death:
Will No.
CERTIFICATION OF NOTICE UNDER RULE 5.6{a)
Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on :
Name Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Capacity: ~PerSonal Representative
Counsel for personal representative