HomeMy WebLinkAbout03-0286 I REV- 1 500
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601 INHERITANCE TAX RETURN
HARRISBURG, PA17128-0601 RESlBENT BECEBENT
.2 _/_-_o _0_0 ,g_ ge
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ Baldwin Erma A. 173 50 2639
~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
,,, January 22, 2003 November 2, 1919
O REGISTER OF WILLS
ILl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
z
0
LU
~-'j 1. Original Return
[~]4. Limited Estate
[-~J 6. Decedent Died Testate (Attach copy of Will)
J~9. Litigation Proceeds Received
E~2. Supplemental Return
[]4a. Future Interest Compromise (date of death after 12-12-82)
E~]7. Decedent Maintained a Living Trust (Attach copy of Trust)
~-~ 10. Spousal Poverty Credit (data of death between 12-31-91 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) (Attach Sch O)
NAME David A. Baric, Esquire
FIRM NAME IIfApplicable)
O'Brien, Baric
TELEPHONENUMBEI- 717) 249-6873
& Scherer
COMPLETE MAILING ADDRESS
17 West South Street
Carlisle, Pennsylvania
17013
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
2,810.96
980.00
5,845.37
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(8)
(11)
(12)
(13)
(14)
2,810.96
6,825.37
(3,790.96)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE 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
20.
x .12
x .15
(15)
(16)
(17)
(18)
(19)
0.00
Decedent's Complete Address:
STREET ADDRESS 24 Doe Drive
Cl~ Carlisle
ISTATE PA
ZIP 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E ) (3)
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)
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. (SD)
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; .......................................................................................... [] []
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 have examined this return, including accompanying schedules and statements~ and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE O,F PERSON RES.?ONSIBLE FOR FILING RETURN DAT. ,,/,,/~/.f~: ,.~
~.,/ .- ,,
ADDRESS 11 6 Alters Road, Carlisle, PA 1701 3
SIGNATURE O,~P~ARER OT~R~NTATIVE
ADDRESS 17 West South Street, Carlisle, PA
17013
DATE
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 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)i
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
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 paren'
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 a~
individual who has at least one parent in common with the decedent, whether by blood or adoption.
~-$¥~TE OF
SCHEDULE E J
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Include the. proceeds of I~at~on and the date the proceeds were received by the estate. All property jointly-owned with the ~ht of suwivorship must be disclosed on Schedule
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 2,710.96
M & T Bank Checking Account
Account No. 401420
Miscellaneous Personalty
TOTAL (Also enter on line 5, Recapitulation)
100.00
2,810.96
$
(If more soace is needed, insert additional sheets d the same size)
INH~ANCE TAX RE[URN
ESTATEOF Erma A. Baldwin
SCHEDULE H
FUNERAL EXPENSES 8,
ADMINISTRATIVE COSTS
t
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
FUNERAL EXPENSES:
5.
6.
7.
DESCRIPTION
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
NarneofPemonalRepresenlalive(s) Fred L. Baldwin
Sodal Security Number(s) / EIN Numbar of Pemonal Representalive(s)
116 Alters Road
Street Address
City Carlisle stam PA
2003
Year(s) Commission Paid:
A~mey Fees
Family ExemplJon: (If decedent's address is not ~he same as claimant's, attach explanation)
Claimant
Zip
17013
Street Address
City Stata __ Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparers Fees
TOTAL (Also enter on line 9, Recapitulation)
(If mom space is needed, insert additional sheets of the same size)
AMOUNT
200.00
750.00
30.00
$ 980.00
REV.~512 EX+ (7.89) (~.*~('%-,:0
COM,%~ONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Erma A. Baldwin
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABLITIES AND LIENS
Please Print or Type
FILE NUMBER
ITEM
NUMBER
DESCRIPTION
Commonwealth of Pennsylvania Department of
Public Welfare (see attached).
AMOUNT
5,845.37
TOTAL (Also enter on line 10, Recapitulation) ~ $ 5,845,37
(If more space is needed, insert additional sheets of same size.)
LAST WILL AND TESTAMENT
OF
ERMA A. BALDWIN
I, ERMA A. BALDWIN, of Lower Frankford Township, (mailing address: R.D. $$9,
Box 360, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this as and for
my Last Will and Testament, hereby revoking and making void any and all Wills by me at anytime
heretofore made.
1. I direct my hereinafter named Executors ~o pay all of my just debts and funeral expenses
as soon after my death as may be found convenient to do so.
2. All of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give,.devise and bequeath to my husband, Fred L.
Baldwin, Sr., his heirs and assigns, to the exclusion of my children, bom and unborn, provided
my said husband, Fred L. Baldwin, Sr., shall survive me by a period of ninety (90) days.
3. Should my said husband, Fred L. Baldwin, Sr., predecease me or fail to survive me by
the aforesaid period of ninety (90) days, then in such event, all of the rest, residue and remainder
of the my estate, real, personal and mixed, and wheresoever the same may be situate, I give,
devise and bequeath in equal shares to such of my three children as shall survive me by a period
of ninety (90) days, their heirs and assigns, but should any of them fail to so survive me, then the
share such deceased child of mine would have received shall pass to such of his or her issue as
shall survive me by a period of ninety (90) days, per stirpes. My three children are Kenneth E.
Baldwin, Fred L. Baldwin, Jr., and Brenda Lee Myers.
4. I hereby nominate, constitute and appoint my said three children, Kenneth E. Baldwin,
Fred L. Baldwin, Jr., and Brenda Lee Myers, or any of them, as Executors of this my Last Will
and Testament, and I further direct that none of them shall be required to post any bond to secure
the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other
jurisdiction.
IN WITNESS WHE. REOF, I have hereunto set my hand and seal to this my Last Will and
Testament, written on one (1) page, this 1st day of March ,1989.
~v4~,~:~ 0~. ~o,~4~/~,_ (SEAL)
Emro A. Baldwin
Signed, sealed, published and dec ~1~-~ by Erma A. Baldwin, the Testatrix above-named,
as and for her Last Will and Testament,'in our presence, who, in her presence, at her request, and
in the presence of each other, have hereunto subscribed our names as attesting wimesses.
OBRIEN BARIC & SCHERER
DAVID A BARIC ESQUIRE
17 WEST SOUTH STREET
CARLISLE PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF FINANCIAL OPERATIONS
ESTATE RECOVERY PROGRAM
PO BOX 8486
HARRISBURG. PA 17105-8486
February 11, 2003
Re: ERMA BALDWIN
CIS #: 210159444
SSN: 173-50-2639
Date of Death: 01/22/2003
Dear Attorney Baric:
Please be advised that the Department of Public Welfare maintains a
claim in the amount of $5,845.37 against the above-mentioned estate. This
claim is for restitution of medical assistance granted on behalf of the
decedent for which the Probate Estate is now responsible to reimburse the
Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as
amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's
itemized statement of claim.
A portion of this medical expense, namely $5,845.37, was incurred during
the last six months of the decedent's life; therefore, it is a Class 3 claim
pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20
Pa. C.S.A. 3392(3). The balance of the claim, namely $.00, is to be entered
as a priority Class 6 claim against the estate.
Please acknowledge receipt of this letter and advise whether the
Commonwealth's claim is admitted and when payment may be expected. If the
estate accounting is complete, please provide a copy. If the estate contains
real estate, please provide copies of the deed, the latest tax assessment,
and a current appraisal, if available.
Sincerely,
Elaine Wiest
TPL Program Investigator
717-772-6246
717-772-6553 FAX
Enclosure
· UREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
DAVID A BARIC ESQ
OBRIEN ETAL
17 W SOUTH ST
CARLISLE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
Rec.~,c.~.,.. ~?':>-~ ef DATE 05-12-2005
Re~i':~ ~: Qi 'L~;:,S ESTATE OF BALDWIN
DATE OF DEATH 01-22-2005
FILE .U.BER 21 05-0286
'03 MAY 16 ~10:47 COUNTY CUMBERLAND
ACN 101
Amount Remitted
ERMA A
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BALDWIN ERMA A FILE NO. 21 05-0286 ACN 101 DATE 05-12-2005
TAX RETURN WAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I Real Estate CSchedule A)
2 Stocks and Bonds (Schedule B)
$ Closely Held Stock/Partnership Interest CSchedu/e C)
Mortgages/Notes Receivable CSchedule D)
5 Cash/Bank Deposits/Misc. Personal Property CSchedule E)
Jointly Owned Property CSchedule F)
7 Transfers CSchedule G)
8 Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9 Funeral Expenses/Adm. Costs/M/sc. Expenses CSchedule H)
10 Debts/Mortgage Liabilities/Liens CSchedule I)
11 Total Deductions
12 Net Value of Tax Return
C2)
CS)
CB)
C7)
00
2r810.96
O0
O0
O0 NOTE: To insure proper
O0 credit to your account,
O0 submit the upper portion
of this form w/th your
tax payment.
C9}
980.00
C10)
2,810.96
13
NOTE:
ASSESSMENT OF TAX:
15. Amount of Line lq at Spousal rate C15)
16. Amount of L/ne 14 taxable at Lineal/Class A rate C16)
17. Amount of L/ne lq at Sibling rate (17}
18. Amount of L/ne iq taxable at Collateral/Class B rate C18)
19. Pr/nc/pal Tax Due
TAX CREDITS
5,845.57
(11)
¢12) 4,014.41-
Charitable/Governmental Bequests; Non-elected 9115 Trusts CSchedule J) C15) .00
Net Value of Estate Sub3ect to Tax C14) 4,014.41-
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 w/Il
.00
.00
.00
.00
.00
reflect figures that include the total of ALL returns assessed to date.
· O0 x O0 =
· O0 x 045:
· O0 x 12 =
· O0 x 15 =
C19):
PAYMENT RECEIPT DISCOUNT C+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
C IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION=
PURPOSE OF
NOTICE;
PAYMENT:
REFUND CCR):
OBJECTIONS:
ADMIN-
IST~TIVE
CORRECTIONS;
DISCOUNT:
PENALTY;
INTEREST=
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B Ccollateral) 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
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side.
--Make check or money order payable to= REGISTER OF NILLS, Ab"ENT
A refund of a tax credit, which was not requested off the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of Mills, an~ of the 25 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering; 1-800-562-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-5020 CTT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax Cincluding discount or interest) as shown on this Notice must object within sixty (&O) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
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. 280&01, Harrisburg, PA 17128-060]
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-ISO1) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent CSX) discount of
the tax paid is allo~ed.
The 15~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before Januar~ 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 the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquencY, or nine (9) months and one C1) day from the date of
death, to the date of payment. Taxes which became delinquent before JanuamJ I, 1982 bear interest at the rate of
six (&Y.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
JanuamJ 1, 1982 will 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 2005 are=
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20X .000548 1987 9~ .000247 1999 7~ .000192
1985 16~ .000458 1988-1991 11~ .000501 2000 8~ .000219
1984 11~ .000501 1992 9~ .000247 2001 9~ .000247
1985 ISX .000556 1995-1994 7X .000192 2002 6X .000164
1986 I0~ .000274 1995-1998 9~ .000247 2005 5X .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUNBER OF DAYS DELINQUENT X DALLY INTI~EST 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 shown on the
Notice, additional interest must be calculated.
~EV~1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
FILE NUMBER
DECEDENTS NAME ERMA A BALDWIN 2103-0286
ACN
REVIEWED BY John Kealy 101
ITEM EXPLANATION OF CHANGES
SCHEDULE NO.
The value of the estate has been adjusted as the result of the correction of an error in
arithmetic.
Row Page 1
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO.
ESTATE OF ERMA A. BALDWIN
PETITION UNDER SECTION 3102
OF THE PROBATE, ESTATES AND FIDUCIARIES
CODE FOR THE SETTLEMENT OF A SMALL ESTATE
TO THE HONORABLE JUDGES OF SAID COURT:
1. Your Petitioner, Fred L. Baldwin, Jr., 116 Alters Road, Carlisle, Pennsylvania,
17013, is an adult individual and one of three (3) surviving children of Erma A. Baldwin,
deceased on January 22, 2003, S.S. # 173-50-2639.
2. The Decedent, Erma A. Baldwin, was born on November 2, 1919 and was eighty-
three (83) years of age at the time of her death. Her residence was Thornwald Home, 24 Doe
Drive, Carlisle, Pennsylvania 17013. She was a single woman at the time of her death.
3. Her sole heirs as set forth in her last will and testament, a true and correct copy of
which is attached hereto and incorporated as Exhibit "A", are her three children, all of whom
have signed a consent to the relief requested in this Petition. They are identified as follows:
A. Kenneth E. Baldwin
B. Fred L. Baldwin, Jr.
C. Brenda Lee Myers
4. Kenneth E. Baldwin, Fred L. Baldwin, Jr. and Brenda Lee Myers were nominated
in Decedent's last will and testament as executors, together or separately.
5. Decedent had no interest in real property at the time of her death.
6. The Decedent's sole assets are as follows:
A. M & T Bank checking account # 401420 with a balance of $2,710.96.
B. Miscellaneous personalty with a value of approximately $100.00.
7. Decedent had been receiving medical assistance from the Department of Public
Welfare in connection with her residing at a skilled nursing facility prior to her death.
8. It is requested that the assets of the Decedent be turned over to the Petitioner to
pay the administration expenses and medical assistance.
9. The Petitioner has filed a Pennsylvania Inheritance Tax Return and has received
acceptance of the return. A copy of the response from the Department Of Revenue is attached
hereto Exhibit "B."
WHEREFORE, Your Petitioner prays that an Order be made authorizing distribution of
the accounts as set forth in the foregoing to Petitioner for him to apply against the expenses of
administration and debts.
O'BRIEN, BARIC AND SCHER~R
David A. Baric, Esquire
ID# 44853
17 West South Street
Carlisle, PA 17103
(717) 249-6873
Attorney for Petitioner
dab.dir/estates/baldwin/estate.pet
VERIFICATION
I verify that the statements made in the foregoing Petition are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section
4904 relating to unsworn falsification to authorities.
Fred L. Baldwin, Jr.
Date:
CONSENT
The undersigned acknowledge, pursuant to the penalties of 18 Pa.C.S.A. Section 4904
relating to unswom falsification to authorities, that they are the sole heirs of Erma A. Baldwin;
that they are adults; that the statements made in the Petition filed by Fred L. Baldwin, Jr. are true
and correct to the best of their knowledge, information and belief; that they concur and consent to
the proposed distribution to Erma A. Baldwin.
WITNESS:
DATE
DATE
Kenneth E. Baldwin
· ' Brenda Le; MY~i~
LAST WILL AND TESTAMENT
OF
ERMA A. BALDWIN
I, ERMA A. BALDV~'IN, of Lower Frankford Township, (mailing address: R.D. #9,
Box 360, Carlisle, Pennsylvania 17013), Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this as and for
my Last Will and Testament, hereby revoking and making void any and all Wills by me at anytime
heretofore made.
1. I direct my hereinafter named Executors io pay all of my just debts and funeral expenses
as soon after my death as may be found convenient to do so.
2. All of thc rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to my husband, Fred L.
Baldwin, Sr., his heirs and assigns, to the exclusion of my children, born and unborn, provided
my said husband, Fred L. Baldwin, Sr., shall survive mc by a period of ninety (90) days.
3. Should my said husband, Fred L. Baldwin, Sr., predecease mc or fail to survive mc by
thc aforesaid period of ninety (90) days, then in such event, all of the rest, residue and remainder
of the my estate, real, personal and mixed, and wheresoever the same may be situate, I give,
devise and bequeath in equal shares to such of my three children as shall survive me by a period
of ninety (90) days, their heirs and assigns, but should any of them fail to so survive me, then the
sham such deceased child of mine would have received shall pass to such of his or her issue as
shall survive me by a period of ninety (90) days, per stirpes. My three children am Kenneth E.
Baldwin, Fred L. Baldwin, Jr., and Brenda Lec Myers.
4. I hereby nominate, constitute and appoint my said three children, Kenneth E. Baldwin,
Fred L. Baldwin, Jr., and Brenda Lee Myers, or any of them, as Executors of this my Last Will
and Testament, and I further direct that none of them shall be required to post any bond to secure
the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other
jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament, written on one (1) page, this 1st day of March 1989.
~'.~.,.a:a~'6L ~)..~..~_ (SEAL)
Erma A. Baldwin
Signed, sealed, published and dec.?l~red by Erma A. Baldwin, the Testawix above-named,
as and for her Last Will and Testament, m our presence, who, in her presence, at her request, and
in thc presence of each other, have hereunto subscribed our names as attesting wimesses.
EXHIBIT "A"
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280~01
HARRISBURG, PA 17125-0~01
DAVID A BARIC ESQ
OBRIEN ETAL
17 W SOUTH ST
CARLISLE
COMMONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
PA 17015
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ~LLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE 05-12-2005
ESTATE OF BALDWIN ERMA A
DATE OF DEATH 01-22-2005
FILE NUMBER 21 05-0286
COUNTY CUHBERLAND
ACN 101
I Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~'- RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BALDWIN ERMA A FILE NO. 21 05-0286 ACN 101 DATE 05-12-2005
TAX RETURN WAS: ( } ACCEPTED AS FILED (X} CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A} (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/N/sc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
Il. Total Deductions
12. Net Value of Tax Return
2r810.96
.00
.00 NOTE: To insure proper
.00 credit to your account,
.00 submit the upper portion
· OD of this form with your
tax payment.
.00
(8}
980.00
13.
14.
NOTE:
2,810.96
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
EXHIBIT "B"
ASSESSMENT OF TAX:
15. Amount of L/ne 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate C16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line l~ taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
· O0 x O0 = . O0
· 00 x 045: .00
· O0 x 12 = . O0
· O0 x 15 : . O0
(19)= .00
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
C IF TOTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
Char/table/Governmental Bequests; Non-elected 9115 Trusts CSchedule J) C15) .00
Net Value of Estate Subject to Tax C14) ~,01~.~l-
If an assessment was lssued previousIy, Iines I4, I5 and/or I6, Il, I8 and Ig wiiI
.00
.00
.00
.00
reflect figures that include the total of ALL returns assessed to date.
5~845.57
c[2) 4,014.41-
INHERITANCE TAX
'COMMOI~VEALTH OF PENNSYLVANIA EXPLANATION
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDEN~'S NAME FILE NUMBER
ERMA A BALDWIN 2103-0286
REVIEWED BY ACN
John Kealy 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The value of the estate has been adjusted as the result of the correction of an error in
arithmetic.
ORIGINAL Page 1
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 2 00 -
ESTATE OF ERMA A. BALDWIN
AND NOW, this
DECREE
~_~day of ~
,2003, upon
consideration of the attached Petition, the Court authorizes Fred L. Baldwin, Jr. to have
distribution of the personalty of the estate, and directs any commercial bank to negotiate any
checks payable to Erma A. Baldwin and to close any account and distribute the balance to Fred
L. Baldwin, Jr. upon his signature in accordance with the Last Will and Testament attached to the
Petition.
BY THE COURT,