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HomeMy WebLinkAbout04-27-111505610101 REV-1500 Ex X01.1°' OFFICIAL USE ONLY PA Department of Revenue pennsylvarria - Bureau of Individual Taxes °EP."1"E"' °` AEA"°` County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT ~ l ~(~~ ,~ ~~ ENTER DECEDENT INFORMATION BELOW - Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 062-18-3388 07/27/2010 10/20/1925 Decedent's Last Name Suffix Decedent's First Name MI Miller Vera g (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 4. Limited Estate C>D 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS O 2. Supplemental Return O 4a. Future Interest Compromise (date of death after 12-12-82) O 7. Decedent Maintained a Living Trust (Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Nurnber Lawrence M. Miller (717) 705-7838 First line of address 197 Green Hill Road Second line of address City or Post Office Newville State ZIP Code PA 17241 O 3. Remainder Return (date of death prior to 12-13-82) O 5. Federal Estate Tax F:eturn Required U 8. Total Number of :>afe~ Deposit Boxes O 11. Election to tax under Sec. 9113(A) (Attach Sch. O) REGISTER O~ liyll.LS USE ONLY ~y ~,-~, _._ _ _ ~.' J _ t-, r~ ,- 1, . . - =: J : -...-.t ,; . _ ~. ~~..1 ...~.- ~.~~-,..i.. , c. ~~~ T ~~ +-.~~7 ~..'i _..r, Correspondent's a-mail address: miller.pa.home comcast.net 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 anv knowlPdnP JII~IVHI U ur Nt N RESPONSIBLE FOR FILING RETURN DATE ADD S 197 reen Hill Road, Newville, PA 17241 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS - PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 sV~ J 1505610105 REV-1500 EX Decedent's Social ;Sec;urity Number Decedent's Name: Millet', Vera B. 062-18-3388 RECAPITULATION 1. Real Estate (Schedule A) ........................................ ..... 1. 2. Stocks and Bonds (Schedule B) ................................... .... 2. 670.26 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... 3. 4. Mortgages and Notes Receivable (Schedule D) ....................... .... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)... .... 5. 29,739.21 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ... .... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.... .... 7. 67 642.61 8. Total Gross Assets (total Lines 1 through 7) ......................... .... 8. 98,052.08 9. Funeral Expenses and Administrative Costs (Schedule H) ............. ...... 9. 10,051.15 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........ ...... 10. 646.14 11. Total Deductions (total Lines 9 and 10) ........................... ...... 11. 10,697.29 12. Net Value of Estate (Line 8 minus Line 11) ........................ ...... 12. 87,364.59 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. ...... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. ...... 14. 87,354.79 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0--- 15 16. Amount of Line 14 taxable at lineal rate X .0 45 87,354.79 16. 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 18 19. TAX DUE ....................................................... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610105 1505610105 3,930.97 3,930.97 ~~ J REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME Vera B. Miller STREET ADDRESS 197 Green Hill Road CITY STATE ZIP _ __ Newville PA 17241 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 3,930.97 2. Credits/Payments -- A. Prior Payments _ 4,_100.00 B. Discount 196.55 Total Credits (A + B) (2) 4,296.55 3. Interest -- 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) -- Fill in oval on Page 2, Line 20 to request a refund. (4) 365.58 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 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 Na a. retain the use or income of the property transferred :.......................................................................................... ^ 0 b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ 0 d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 0 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ 0 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ........................................................................................................................ 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [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 percent, except as noted in 72 P.S. §9116(1.2) [72 PS. §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 percent [72 P.S. §9116(a)(1.3)]..4 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. REV-1503 EX+ (6-98) S HE C D1JLE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Vera B. Miller 2010-00774 All property jointly-owned with right of survivorship must be disclosed on Schedule F. fir more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDI~ILE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Vera B. Miller 2010-00774 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. In more space is neeaeo, insert adddfonal sheets of the same size) REV-15}.0 EX+ (OE+-09) ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Vera B. Miller SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY FILE NUMBER 2010-00774 This schedule must be completed and filed if the answer to anv of nuecti~nc 1 th~~~~~H a ~~ ~~„o ~ti~oo „F ~~„ ~~„ , ~~„ : .__ -• •••~•~ ~r~..~ ~~ ~~=~~=w u~= ouui~wnai sneers or paper or the same size. REV-1511 EX+ (1G09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Miller, Vera B. 2010-0077'4 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A• FUNERAL EXPENSES: i' Hoffman-Roth Funeral Home, Carlisle, PA -cremation um death certificates , , . 2,152.00 2 Newman Funeral Home, Dunkirk, NY -wake services marker anouncements , , , . 1,548.75 3 Flowers 210.06 4 Cremains transportation and final disposition 458.57 s Funeral Breakfast 95 27 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 1,200.00 Name(s) of Personal Representative(s) LaWrenCe M. Miller street Address 197 Green Hill Road city Newville _ state PA zIP 17241 Year(s) Commission Paid: 2011 2• Attorney Fees: 300.00 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 3,500.00 Claimant Lawrence M. Miller ___.___ street Address 197 Green Hill Road __ _ _ ____ city Nevwille _ _ _ state PA zIP 17241... Relationship of Claimant to Decedent SOn 4• Probate Fees: 436.50 5• Accountant Fees: 50.00 6• Tax Return Preparer Fees: 100.00 ~. TOTAL (Also enter on Line 9, Recapitulation) I $ 10,051.15 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ ~ 12-OS) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Miller, Vera B. 2010-0077'4 Report debts incurred by the decedent prior to death that remained unpaid at the date ~f spa*h inrlnAinn ,....e:...~...W...~ ~ ~:__. _______ •~ ~~~~~_ ~Na~~ ~~ iiccucu, insert aaaiuonai sneers of the same size. REV-1513 EX+ (01-10) ~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ~ BENEFICIARIES t51 A l t OF: Miller, Vera B. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• Jacquelin A. Drewniak Lawrence M. Miller RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter Son ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPF;OPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. F:[LE NUMBER: :?010-00774 AMOUNT OR SHARE OF ESTATE 5 5 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ If more space is needed, use additional sheets of paper of the same size. R WILL OF VERA B. MILLER I, Vera B. Miller, of Cumberland County, Pennsylvania, declare this to be my last Will and hereby revoke all prior Wills and Codicils. 1. I direct that all my just debts, funeral expenses, gravemarker and administrative expenses shall bye paid from my residuary estate as soon as practicable ;after my death. 2. I direct that all inheritance, estate, transfer, succession and death taxes of any kind whatsoever which m;ay be payable by reason of my death shall be paid out of my residuary estate. 3. I direct that my entire estate be distributed as follows: A. I direct that my entire estate go to my children, Lawrence M. Miller and Jacquelin A. Drewniak, in equal shares. B. Should either of my children predecease rr~e their share shall lapse and be divided into equal shares between their children. 4. I appoint Lawrence M. Miller, as Executor of this IYIy last Will. Should Lawrence M. Miller predecease me ~or cease to act in such capacity, I appoint Jacquelin A. Drewniak as alternate. 5. The Executor of this Will shall have the power to distribute my estate in kind or in cash, or partly in either. 6. I direct that no Executor acting under this Will sh2ill be required to enter bond in any jurisdiction. LAW OFFICES OF STEPHEN J. NOGG l9 S. HANOVER STREET SUITE I O I CARLISLE, PA 17013 IN ITNESS WHERE , I have hereunto set my hand this day of ~ , 201 CI. Vera B. Miller ~,'~? L~ ~~ ` .. The preceding instrument consisting of this and one other page was on the day and date hereof signed, published and declared by Vera B. Miller as and for her last Will in the presence of us, who at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. ~~ ~~ - ~: WI SS WITNESS LA\V OFFICES OF TEPHEN J. HOGG 19 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 ACKNOWLEDGMENT State of Pennsylvania LA~V OFFICES OF TEPHEN J. NOGG 9 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 County of Cumberland ss I, Vera B. Miller, the Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last Will; that I signed it willingly and as my free and voluntary act for the purposes therein expressed. , C~ Vera B. Miller AFFIDAVIT State of Pennsylvania Sworn to or affirmed and acknowl ed before me by VE:ra B. . n~ Is clay of ~ ~ __._ , ~ ~ .0. ice, rj PubNc ~nl ~r®, C ~. WA Notary Public/Attoy e r ss County of Cumberland d 1l/i~~. ~L /Ql~~r~ ,the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute thE~ instrument as her last Will; that the Testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Will as a witness; and that to the best of our know edge the Testatrix was at that time 18 or more years of age, of sou d mind ar~d ~nder no constraint or undue influence. ., ~~ ~~ w rn to or a ed and subscribed to before me by witnE~sses, this day of ~ -L~ , 2010. -~.~.........,_..,~.a~_x..,..-- ~~ J. . ~ Votary Public/Attorney ~ ®caro, ~~~ ~o. ~A diy Cos,~~ ~ ~. ~9~ ,~~ Prudential o °- 368571 = """"'"'AUTO'*5-DIGIT 17241 S000001290/P000000003 -= VERA MILLER e 197 GREEN HILL ROAD NEWVILLE PA 17241-9784 .d I~~~III~~~I~~I~I~I~~I~~~III~I„I~~~II~~I„I„II~I~~I~~~I~~~III a e -_ _-- ~omputershare Computershare Tru;>t Company, N.A. P0. Box 43038 Providence Rhode Island 02940-3038 1-800-586-1305 Hearing-impaired 1-800-619-2837 www.computersh~are.comf nvestor M~oum Number 00008150281 IND ~~~IN~~I~~~tl~~Nl Reminder Regarding the Sales Facility at Computershare As of the close of the market on August 31, 2010, you owned 12 shares of Prudential Financial, Inc. Common Stock valued at $607.20. This letter is being sent as a reminder of the terms of the Sales Facility offered by Computershare, Prudential's Transfer Agent. There are three options for selling your shares. ~' r , ~~ ~ If ~ 1 °~. ~...~~ ~~.~ ~j, ~~~~Q^T5 .l'.~Ow~ • By calling 1-800-586-1305 (For hearing-impaired, call 1-800-619-2837). • By going online at www.computershare.com/investor. • By mail, by signing the form below or submitting a signed letter of instruction. The market value will fluctuate until your sales transaction is completed and the actual sales price is determined. A check will be mailed to you within two weeks of the sale. The proceeds will reflect an $11.00 transaction fee and an 8¢ fee for each share sold. Selling your shares will not impact any policy or contract you own with Prudential. ~o sell all cif your shares, sign the forrn helo~.n~, detach this portia~n and return in the env~elc,pe provided. Sale Authorization Form for your Prudential Financial, Inc. Shares. -~.. This program is voluntary. Should you decide to sell all of your shares, sign in the box(es) below and return in the envelope provided. Additional information is listed on the back of this form and in the Sales Facility Term Sheet provided. All persons listed must sign exactly as named above Signature for sate oni~ Please sign inside box Additiona4 signature it needed Please sign inside box Date (rr,~m/ddJyyyy) I (we) agree to the Sales Facility Term Sheet included in this mailing. 00008150281 IND VERAMIILER SUCF PRU ~~,~8, '~" ~~~~~~~~~~ ~".,.,T,. 100917__PRU_PRODUC'~_I__DO\1ESTIC_I/3~ifi571/368571/i12 Page: 1 Document Name: untitled CUP1 1 CIS INDIVIDUAL CUSTOMER PROFILE 10/07/30 14.08.32 CULO CO 96 OP EBRN MS 64282 INDIVIDUAL CUSTOMER DISPLAYED OUST NO. 4916115 OUST SEG STATUS-- COID 96 SSN/TID: NO 062183388 CD 0 COST CENTR 6128 BRN-- 6128 N VERA B MILLER TIE 1 OPENED 1060613 OFF'01 A 197 GREEN HILL RD CLOSED OFF02 C NEWVILLE PA 17241 LST MAIN 1091114 MAR STATS BRTHDATE 251020 SEX------ F DECEASED ADVERTIS? BANKRUPT EMPLOYEE? N EMPLOYER RETIRED OCCUP CD HH# 0 BK REL HOME PHONE 717 609-5062 CUST TYPE T6 SE1VS CODE 0 BK SVC BUS. PHONE LANGUAGE REFER? N R E MAR K S NATIONALITY 1~TEXT: 1 PLACED EXP. DATE PLACED EXP. DATE LIST HIST ACCTS? N LIST CLOSED ACCTS? Y ACTN : ACPR ACDT A C C O U N T R E L A T I O N S H I P S 1VEXT : 1 SEQ- COID- PRDSP ACCOUNT---------------- OPEN ST CURR ------BALANCE---~--- REL 0001 96 DDAA8 000009839697662 10606 99 '2,307.63 IND 0002 96 DDA3B 015004212519861 10606 99 ~ 23,3.13.58 IND 0003 96 VDR 4258 3845 0867 1350 10911 IND Date: 7/30/2010 Time: 2:11:57 PM 219 North Hanover Street Carlisle, Pennsylvania 17013 717.243.4511 toll free 1.866.451.451 1 fax 717.243.3723 www.hoffmanroth.com info~~hoffmanroth.com September 8, 2010 Lawrence Miller 197 Green Hill Road Newville, PA 17241 Statement of Funeral Expenses for: Vera Bernadine Miller Date of Death: July 27, 2010 Account Id:: 15996-170 PACKAGE: Immediate Cremation OPTION 5 -Cremation ~ $ 1,890.00 MERCHANDISE: . Sub Total: $ 1,890.00 Urn: Poplar Urn - Rivanna ~ $ 195.00 Sub Total: $ 195.00 TOTAL FUNERAL HOME CHARGES: $ 2 085 , .00 CASH ADVANCES: 5 Certified Death Certificates at $ 6.00 each $ 30.00 Additional Death Certificates 2 $ 12 00 Coroner's Fee ~ $ . 25.00 Sub Total: ~ s~ nn Total Funeral Expense: $ 2,152.00 Total Payments Made: $ 2,152.00 Payments Made: Larry MiNer Check 98 Sep 8, 2010 2,152.00 Balance: ~ O.pp Please return this portion with your Remittance. $ Amount Enclosed Vera Bernadine Miller Service tD#: 15996-170 SERVING OUR COMMUNITY SINCE 1907 NEWMAN FUNERAL HOME, INC. Daniel J. Newman, Lic. Mgr. 201 South Zebra Street Dunkirk, New York 14048 {716) 3fifi-5333 TO: Larry M.Miller 197 Green Hill Road Newville, PA 17241 DATE: September 1 4 , 2 010 TERMS: Net FOR FUNERAL EXPENSES OF: Vera B. Miller To services rendered in the burial of the late Vera B.Miller Merchandise as selected: Newspaper Notice [Local] Cash Advances: Blessed Mary Angela R.C.Parish Organist: Joanne Michalski St.Mary's Cemetery: Crypt Opening St.Mary's Cemetery: Niche Marker Paid Newspaper Notice: Buffalo News [1] Total PAYMENT: 09/10/10 ROA M & T Check#96, Larry M.Miller Balance PAID IN FULL Daniel J.Newman,Lic.Mgr. $ 575.00 75.00 $ 650.00 1 45.00 75.00 220.00 225.00 233.75 $1,548.75 -1 , 548.75 $ 0.00 CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tele: (71 ~ 249-3166 Fax: (71 n 249-2663 October 29, 2010 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Lawrence M. Miller, Executor RE: Vera B. Miller Estate Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. Advertisement inserted on following dates: October 15, October 22, and October 29, 2010 Advertising Cost $ 75.00 Proof of Publication $ 0.00 Second Proof Request $ O.OiD Payment received $ 75.00 Total Amount Due $ 0.00 Becky H. Morgenthal, Executive Director ;~ 3~he Sentinel. www.cumberlink.com LARRY MILLER 197 GREEN HILL ROAD NEWVILLE, PA 17241 717-776-5502 AD NUMBEFt_ PAGE NO. 390419 _ 1 of 1 BILL DATE _ SALESPERSON 10/31/10 wolfc _ START DATE_ STOP DATE 10/16/10 10/30/10 Thank you for advertising with The Sentinel! Deadline for in-column legal ads is 4:00 p.m. two business days prior to date of insertion. For questions, call (717) 240-7130. THE SENTINEL c/o LEE NEWSPAPERS PO BOX 540 WATERLOO IA 50704-0540 rrerurn rnrs portion with your payment ^ Check # ^ Credit Card ~~®oa Acct #: Exp. Date: ^^ ^] Name on credit card Signature Please make checks payable to: THE SENTINEL THE SENTINEL c/o LEE NEWSPAPERS PO BOX 540 WATERLOO IA 50704-0540 Leoal Ad Number 390419 Billing Date 10/31/10 mount Due $ .00 Amount Enclosed $ 000290 THE SENTINEL LARRY MILLER c/o LEE NEWSPAPERS 197 GREEN HILL ROAD PO BOX 742548 NEWVILLE, PA 17241 CINCINNATI OH 45274-2548 ~~~~~~i~~~~i~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~r~~~~~~~~~~~~ 21540200000003904190000000000D000000000000010000008 AD NUMBER AD DESCRIPTION CLASS_ LINES 390419 EXECUTOR'S NOTICE LETTERS TESTAMEN 10 PUBLIC NOTICES 20 2 cols Kevin B. Benton P~ ~' a U (717) 258-4900 401 E. Louther St. Fax: (~1~) 258-5151 Carlisle, PA 1013 kbenton@bentoncpa.com BILL TO Larry Miller 197 Green Hill Road Newvi Ile, PA 17241 ~ ~ Invoice DATE INVOICE NO. 10/22/2010 3761 LAW OFFICE OF JACQUELINE M. VERNEY ATTORNEY AND COUNSELOR AT LAW October 8, 2010 Mr. ~~e~ald Miller `~'~ 197 Green Dill Road Nevwiile, PA 17241 RE: Fee Agreement Dear Mr. Miller: Please accept this letter to acknowledge that you have engaged me, the undersigned, to represent you regarding the administration of your Mother's Estate. The scope of my representation may change upon developments in this matter and further instructions from you. In accordance with the Rules of Professional Conduct applicable to attorneys authorized to practice law in the Commonwealth of Pennsylvania, it is my practice to disclose in writing the manner in which my fees will be determined before or within a reasonable time after my representation is commenced. I trust you will find this letter helpful in explaining the basis and procedure for the billing and payment of fees and disbursements. The discussion below describes the billing policies that apply generally to my clients and the elements I consider in determining fees. In this instance, the principal basis for the determination of my fee will be an hourly rate for my time spent in pursuant of ~rour case. Fees Many factors are taken into account in billing for my services, including the hourly billing rates of any lave clerks or paralegals who work on the matter, the novelty and c;omplexity of the issues involved, the urgency with which the services must be performed, th.e extent to which an undertaking precludes me from representing other clients and the results achieved. In most instances, the number of hours spent by professional personnel is the principal basis for my fees. Hourly Billing Rates My current billing rate is $175.00 per hour. This rate is reviewed semiannually and may increase during the course of my engagement on your behalf. 44 SOUTH HANOVER STREET, CARLISLE, PA 17013 f 717) 243-9190 FAX 243-3518 October 8, 2010 Page 2 Disbursements Some engagements require that certain advances be made on your behalf by the firm from time to time. Out-of-pocket expenses for travel, toll-calls, filing fees and similar items, and for certain administrative expenses such as photocopying, or fax transmissions and receipts, computer-assisted research, special delivery and secretarial overtime specifically related to the matter will be separately billed and identified on my statements. Periodic Billings Unless I have made other arrangements, it is my policy to render monthly statements for professional services. Usually, I prepare and mail statements at the end of the rrionth in which substantial services have been rendered and/or disbursements made. I expect that my statements will be paid upon presentation, but, in any event, within thirty (30) days after you receive the statement. Administrative Charge In the event my statement for fees and disbursements are not paid within thirty days after you receive them, I reserve the right to impose a charge at the rate of twelve percent •(12%) per annum on the balance due to help defray the additional cost of carrying and administering a delinquent debt. Retainer In accordance with my policy, I generally require a retainer from new clients or with respect to significant new matters for existing clients in an amount appropriate to the engagement. The advance is in the nature of a deposit held by me on account of my continuin€; investment of time and effort. My statements will reflect a deduction from the retainer. I may periodically request that the retainer be replenished. At this time I am requesting a retainer in the amount of $0.00. Confidentiality It is my position that any information that a client gives to me through interview or documents is entirely the client's business. I do not share that information with anyone outside this law firm except when I determine that doing so advances the interests of my client. I do not discuss my clientele with outside parties. If an outside party already knows that I represent or advise you, I do not discuss the nature of the work which you have asked me to perform. Honesty My clients can expect complete honesty and candor from me when discussing theiir legal matters. In return, I expect nothing less from my clients. I will immediately terminate the October 8, 2010 Page 3 attorney-client relationship if I discover that a client has misled me or endeavors to use my services to accomplish an illegal purpose. Termination You may terminate my representation in a matter at any time. I have the same aright, subject to my professional obligation to give you reasonable notice to arrange for alternate representation. I hope that this letter correctly confirms our arrangement concerning my services, fees and costs. If it does, I would appreciate your signing the enclosed copies of this letter in the space indicated and returning one copy to me for my file and retain the other for your records. Of course, should you have any questions with regard to my billing practices or the nature and extent of my undertaking on your behalf, please do not hesitate to call me. I look forward to assisting you in this matter. Very truly yours, >>~ ~ _ ~ ~~ Jacqueline M. Verney, Esquire I HAVE READ THE ABOVE RETAINER LETTER AND IT CORRECTLY SETS FORTH MY UNDERSTANDING IN REGARD TO MY FEE ARRANGEMENT AND REPRESENTATION BY JACQUELINE M. VERNEY, ESQUIRE. DATE l U lj ~ --~ NAME Miller ~~~ ~ Invoice for executor services to be paid by the Estate of Vera B. Miller to Lawrence M. Miller upon filing of the Pennsylvania Inheritance Tax Forms in April of 2011. The sum of $1,200.00 to be payable Lawrence M. Miller -Executor