HomeMy WebLinkAbout05-09-11 (2)_ _
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FAMILY SETTLEMENT AND FINAL RELEASE ~''=~ _ ~``~ ` ~~ `~'
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ESTATE OF MARGARET A. HARR ,`,.~ _-~, ~, , ~ _ :;
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KNOW ALL MEN BY THESE PRESENTS, that Margaret A. Harr.~,~te of S"buth`~~ a
Middleton Township, Cumberland County, Pennsylvania, deceased, died testate' on
December 6, 2010, having first made her Last Will and Testament, which was duly
executed on March 11, 2002 and probated in the Office of tree Register of Wills of
Cumberland County, on January 11, 2011, at File No. 21-11-004f3.
WHEREAS, the said Margaret A. Harr, by the aforesaid Last Will and Testament,
named Anita Louise Corica as Executrix of said Last Will and Testament;
WHEREAS, Letters Testamentary on the Estate of the said decedent were duly
issued by the Register of Wills of Cumberland County, Pennsylvania, to the said
Executrix, hereinafter called personal representative;
WHEREAS, the personal representative has gathered the assets of the Estate of
the said decedent and the assets consist of personal property with the total value of
$2,724.49 as set forth in Exhibit "A", which is a copy of the Pennsylvania Inheritance
Tax Return filed and approved by said personal representative, and which is attached
hereto and made a part hereof, and marked Exhibit "A";
WHEREAS, the debts and deductions, including the payment of inheritance tax
in the said Estate, which has now been paid, leave a balance for distribution of $0.00,
also as set forth in the statement of said personal representative, which is attached
hereto and marked Exhibit "B";
WHEREAS, there is no balance remaining for distribution as shown in the said
statement marked Exhibit "B";
NOW, THEREFORE, Mary Anne Varner, Anita Louise Corica and Kevin Roy
Harr, being all of the heirs under the Last Will and Testament of 'the said decedent, and
being those persons entitled to inherit under said Last Will and Testament, do hereby
each of us acknowledge that we have this day had and received from the aforesaid
personal representative, in full satisfaction and payment of all sums of money, legacies,
bequests, and devises as are given, devised and bequeathed to each of us respectively
by the said Last Will and Testament, the amounts due us under said Last Will and
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Testament, which amounts we have received this day or prior to this day; and each of
us do hereby stipulate that in order to avoid the expense and time involved in the filing
of a formal account and schedule of distribution, we each agree that no account is
necessary and we do hereby agree that we do consent to diistribution being made
without the filing of an account and schedule of distribution, the same to be with the
same force and effect as if they had been filed and confirmed by the Orphan's Court
Division of the Court of Common Pleas of Cumberland County, Pennsylvania.
THEREFORE, we and each of us, do hereby remise, release, quitclaim and
forever discharge the said personal representative, Anita Louiise Corica, her heirs,
executors, administrators and assigns, of and from the said estate and from all actions,
suits, payments, accounts, reckonings, claims, and demands whatsoever for or by
reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon
the Estate of the said decedent, and each of us do further herek~y covenant and agree
that should any liability come due to the estate of the said decedent after the signing of
this Agreement, we and each of us do hereby covenant and agree with each other and
the aforesaid personal representative, that we will contribute pro-rata our share of the
Estate to satisfy any and all claims, demands, suits or causes of action which may be
successfully prosecuted against the said Estate or the aforesaid ~rersonal representative
after the signing, sealing and delivery of this Family Settlement: Agreement and Final
Release.
IN WITNESS WHEREOF, we have hereunto set our hands and seals the day
and year noted below.
~' R i ~
Date 'Hess
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Date Hess
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Date fitness
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Mary Ann Varner
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Anita Louise Corica
Ke in Roy Harr
NOTICE OF INHERITANCE TAX
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
PO BOX 280601
HARRISBURG PA 17128-0601
JAMES M ROBINSON
129 S PITT ST
CARLISLE PA 17013
pennsyLvania ~~~
DEPARTMENT OF REVENUE .
REV-1547 EX AFP (12-10) r
DATE 04-25-2011
ESTATE OF HARR MARGARET A
DATE OF DEATH 12-06-2010
FILE NUMBER 21 11-0048
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 06-24-2011
(See reverse side under Objections )
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE _ ~ R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS F-- _
REV-1547 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: HARR- MARGARET AFICE N0.:21 11-004-8 ACN: 101 _______________
OR
DATE: 04-25-2011
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .0 0 NOTE: To ensure proper
2 Stocks and Bonds (Schedule B) (2) .0 0 credit to your account,
. 0 0 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) .
C3) of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) .0 0 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 2,7 24.4 9
6. Jointly Owned Property (Schedule F) C6) .0 0
7. Transfers (Schedule G) (7) .0 0
8. Total Assets C8) 2 , 724 .49
APPROV ED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses.CSchedule H) C9) 13,0 4 0.28
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00
11. Total Deductions C11) 13, 040 .28
12. Net Value of Tax Return C12) 10,315.79-
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .0 0
14. Net Value of Estate Subject to Tax C14) 10,315.79-
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0
16. Amount of Line 14 taxable at Lineal/Class A rate C16) ,0 0 X 04 5 = .0 0
17. Amount of Line 14 at Sibling rate (17) _0 Q X 12 = .0 0
18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = .0 0
19. Principal Tax Due C19 )= .0 0
TAY C'RFTITTS
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+) AMOUNT PAID
INTEREST/PEN PAID C-)
L'!~. , ,
~'~'~"~"'rs * I U I AL 1 A1C YAT1~7tP1 I , ~ ~
~`~' ~ BALANCE OF TAX DUE .00
PEN. .00
INTEREST AND
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
t t
Ex (01.10) 1505610143
J REV-1500 ~ _;
OFFICIAL USE ONLY
PA Department of Revenue pennsyivania county code Year File Number
Bureau of Individual Taxes OEPARTMENrOFREVENUE
Po Box.28oso~ INHERITANCE TAX RETURN 21 11 0 0 0 4 8
Harrisburg, PA 17128-0601 _ RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
214 34 1802 12 06 2010 05 25 1932
Decedent's Last Name Suffix Decedent's First Name MI
HARR MARGARET A
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL INAPPROPRIATE OVALS BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a, Future interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
g, Decedent Died Testate ^ 7, Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
® (Attach Copy of Will) (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 1 ~• betweenl2 311 andtl(di g5)f death ^ 11, Election to tax under Sec. 9113(A)
(Attach Sch. 0)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION 8HOULD BE DIRECTED TO:
Name Daytime Telephone Number
JAMES M ROBINSON 717 245 9688
First line of address
129 SOUTH PITT STREET
Second line of address
City or Post Office State ZIP Code
CARLISLE PA 17013
REGISTER OF WILLS USE ONI,Y~
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Correspondent's a-mail address: j r o b i n s o n @t u r o l a w. c o m
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 eny knowledge.
SIG" RE OF PERS N RESPONSIBL ~R FILING RETURN DATE
1. ~~: ~n~~ . ;, ~ ~~i'~ n ~ Anita Louise Corica ~ a~' a D i I
514 Limestone Road, Carlisle, PA 17015
SIGNA~`'RE OF PREPARER 0TH THAJ PRESENTATIVE TE
/'~ a_ _ ..~ ~ ~.C~~,,-~~-c.-.. James M Robinson oZ, a 1 a v ~J
1'~d South Pitt Street, Carlisle, PA 17013
Side 1
1505610143 1505610143 J
7505610243
REV-1500 EX
oe~ae~rg Name: H A R R, M A R G A R E T A
Decedent's Social Security Number
214 3 4 18 0 2
RECAPITULATION
1. Real Estate (Schedule A) .......................................................................................... 1.
2. Stocks and Bonds (Schedule B) .............................................................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4.
2 , 7 2 4 . 4 9
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E} ................ 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ............. 7.
8, Total Gross Assets (total Lines 1-7 ••••• 8. 2 , 7 2 4 ' 4 9
g 13 , 0 4 0 . 2 8
9. Funeral Expenses & Administrative Costs Schedule H .,........., .
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10.
11. Total Deductions (total Lines 9 8~ 10) ...................................................................... 11.
13,040.28
12.
...............
Net Value of Estate (Line 8 minus Line 11) ..............................................
12.
-10 , 315.7 9
13. Charhable 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.
-10 , 315.79
TAX COMPUTATION -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 .00 15.
16. Amount of Line 14 taxable - 10
315.7 9 16.
,
at lineal rate X •~5
17. Amount of Line 14 taxable
17.
at sibling rate X .12
18. Amount of Line 14 taxable
18.
at collateral rate X .15
19. Tax Due ..............................................................................................................:.... .. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
__~ 1505610243
-464.21
-464.21
1505610243
REV-1500 EX Page 3 File Number 21 - 11 - 0 0 0 4 8
Decedent's Complete Address:
D CE T' E
Harr, Margaret A
STREET ADDRESS
517 Limestone Road
CITY STATE ZIP
Carlisle PA 17015
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19}
2. Credits/Payments
A• Prior Payments
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(1} -464.21
Total Credits (A + B) {2) 0.00
{3) 0.00
(4} 464.21
(5)
Make Check Payable to: REGISTER OF WILLS, AGENT.
eS
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yss 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• .................................. ^ x^
c. retain a reversionary interest; or .................................................................................................................. ^ x
d. receive the promise for life of either payments, benefits or care? ..............................................................
2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death without ^ ^
receiving adequate consideration? .......................................................................................................................
3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death?......... ^ x^
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,~~
For dates of death on or after Jul 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 p2 P.S. §91 ~6 (a) (1.1) (i)].
For dates of death on or after Januarryy 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 stafute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of
assets and filing a tax retturn 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 ears 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) ( .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 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 percent (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 y bloodd or adoption.
COMMONWEN.TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
STATE OF Harr, Margaret A 21 -111 - 00048
clude the pproceeds of litigation and the date the proceeds were received by the estate. Ali property jointly-owned with the right of
irvivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
UMBER DEATH
1 Members 1st Federal Credit Union -Checking Acct. No. 129653-11 1,077.40
Joint Account with Anita L. Corica and Mary A. Varner
Balance $3,232.20 x 113 Interest
2 Members 1st Federal Credit Union -Savings Acct. No. 129653-05 1,647.09
Joint Account with Anita L. Corica and Mary A. Varner
Balance $4941.28 x 1/3 Interest
TOTAL (Also enter on Line 5, Recapitulation) ~ 2,724.49
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
nCe1nC\IT 11G..G.1G\IT
SCHt`rx n F H
'p~pE~~F]VSES &
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STATE OF Harr, Mar aret A FILE NUMBER
9 21 -11 - 00048
Debts of decedent must be reported on Schedule I.
ITEM AMOUNT
DUMBER FUNERAL EXPENSES: DESCRIPTION
1 Ronan Funeral Home 12,113.00
.. ADMINISTRATIVE COSTS:
~, Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission paid
2. Attorney's Fees Turo Robinson Attorneys at Law 500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
4.
5.
6.
7
1
Relationship of Claimant to Decedent
Probate Fees Recorder of Deeds
Cumberland Law Journal
The Sentinel
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
143.50
75.00
208.78
TOTAL (Also enter on line 9, Recapitulation) 13,040.28
EXHIBIT "B"
GROSS ESTATE NET OF TAX
^ ^ ~ A ^ ^ ^ T ^ Ire A
$ 2,724.49
A. Ronan Funeral Home $ 12,113.00
B. Turo Robinson Attorneys at Law 500.00
C. Register of Wills 143.50
D. Cumberland Law Journal 75.00
F. The Sentinel 208.78
TOTAL LIABILITIES $ 13,040.28
NET VALUE OF ESTATE $ - 10,315.79
AMOUNT REMAINING TO BE DISTRIBUTED
DISTRIBUTIONS:
Mary Anne Varner
Anita Louise Corica
Kevin Roy Harr
TOTAL DISTRIBUTIONS
INSOLVENT
$ 0.00
0.00
0.00
$ 0.00