HomeMy WebLinkAbout07-26-111505610143
--~ REV-1500 Ex (o,_,o,
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County Code Year File Number
Bureau of Individual Taxes OEFIIRTMENT OF REVENUE
PO 60X.280601 INHERITANCE TAX RETURN 21 (~ '~
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
067 24 3887 10 16 2010 O1 06 1920
Decedent's Last Name Suffix Decedent's First Name MI
HOWLEY KATHARINE M
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Return
4. Limited Estate ~ qa_ ~ uture Interest Compromise
date of death after 12-12-82)
6 Decedent Died Testate ~ ~ (Atta~cheCopy~of Trust)a Living Trust
(Attach Copy of Will)
9. Liti ation Proceeds Received
g ~ 10. Spousal Povert Credit date of death
between 12-31 ~1 and 1<-1-95)
MI
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)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRecTeo rv:
Name Daytime Telephone Number
J RONALDO I,EGASPI 717 23a4~ 4161 `.. -~ ,x~
First line of address
320 MARKET STREET
Second line of address
City or Post Office
HARRISBURG
State ZtP Code
PA 17101
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DATE FILED
rl oldber katzman.com
Correspondent's a-mail addr s: 1 @g g
Und a I f perju la that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it rue, co and plete claration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
(GNAT E PERS N RES NSIBLE FOR FILING RETURN ~7 DATE
i~ / ~ Z
A R S
901 Herita a Hills Dr. York PA 17402
SIGN OF A R OTHER THAN REPRESENTATIVE DATE
L ~ ~ ~ J. Ronaldo Legaspi 7~2 j ~~~
arke~St`t'eet, Harrisburg, PA 17101
Side 1
1505610143 1505610143
/~
t
1505610243
REV-1500 EX
Decedent's Name: i"iOWiey, Katharine M. Decedent's Social Security Number
067 24 3887
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.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 3 , 630.00
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6. 5 9 , 603.67
7. Inter-Vivos Transfers & Miscellaneous Inn; Probate Property
u Separate Billing Requested...........
. 7.
(Schedule G)
8. Total Gross Assets (total Lines 1-7) ................................................................... .. 8. 63 , 233.67
9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... .. 9. 1, 355.61
10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) .............................. 10.
11. Total Deductions (total Lines 9 & 10) ................................................................... 11.
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12.
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.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 15
(a)(1.2) X .00
16. Amount of Line 14 taxable 0 , 00 16.
at lineal rate X .045
17. Amount of Line 14 taxable 0 , 0 0 17.
at sibling rate X .12
18. Amount of Line 14 taxable 61 , 8 7 8 . 0 6 18
at collateral rate X .15
19.
19. Tax Due ..................................................................................................................
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
1,355.61
61,878.06
61,878.06
0.00
0.00
0.00
9,281.71
9,281.71
Side 2
L 1505610243 1505610243 J
REV-1500 EX Page 3
nennrlnn4~c (_mm~lafP OrlrlrPSS'
File Number 21
DECEDENT'S NAME
Howley, Katharine M.
STREET ADDRESS
5225 Wilson Ln
CITY
Mechanicsburg STATE
PA ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
9,184.56
464.09
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.
(3)
(4)
(5)
Make Check Payable to: REGISTER OF WILLS, AGENT.
9,281.71
9,648.65
366.94
(1)
Total Credits (A + B) (2)
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 :............................................................................... ^ ^x
b. retain the right to designate who shall use the property transferred or its income :.................................. ^ 0
c. retain a reversionary interest; or ...............................................................................................................
d. receive the promise for life of either payments, benefits or care? ............................................................ ^ 0
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?....... ^ ^x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ^ ^
contains a beneficiary designation? .................................................................................................................. x
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 January 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 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 by blood or adoption.
Rev-1508 EX+(6-98)
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
COMMON WEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Howley. Katharine M. 21
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
(If more space is needed, additional pages or the same size/
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
Rev-1509 EX+(6-98)
SCHEDULE F
COMMONWEP.LTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Howie ,Katharine M. 21
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
A. Richard F. Howley 901 Heritage Hills Drive Nephew
York, PA 17402
B.
C
tnlurt v nwNt`n PRnPFRTY~
~,,. , ~ .
ITEM
NUMBER ,..._.___ . •
LETTER
FOR JOINT
TENANT --- -
DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSE % OF
DECD'S
INTEREST DATE OF DEATH
DECEDENTS NTEREST
1 PNC Bank, Checking account, # 50-8003 119,207.33 50.000% 59,603.67
-2901, DOD value
TOTAL (Also enter on Line 6, Recapitulation) I 59,603.67
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98)
REV-1151 EX+(10-06)
CnMMnIJwFAI TH OF PENNSYLVANIA
SCHEDULE H
FUNERAL EXPENSES &
ESTATE OF FILE NUMBER
Howlev. Katharine M. 21
ucuw vi 46V~iY~.n~ ... .~~ vv •vr. _. ..... _.. __..__--- --
ITEM DESCRIPTION AMOUNT
N M R
A- FUNERAL EXPENSES:
See continuation schedule(s) attached
B, ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City
Year(sl Commission paid
State Zio
2, Attorney's Fees Goldberg Katzman, P.C.
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
405.61
850.00
100.00
TOTAL (Also enter on line 9, Recapitulation) I 1,355.61
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF (FILE NUMBER
Howie ,Katharine M. 21
ITEM
NUMBER
DESCRIPTION
AMOUNT
Funeral costs
405.61
H-A 405.61
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
REV-1513 EX+ (11-08)
COMMN NWITAN TF P RN T$,RNANIA
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Howie ,Katharine M. 21
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NAME AND ADDRESS OF DECEDENT
NUMBER PERSON(S) RECEIVING PROPERTY (Words) ($$$)
TAXABLE DISTRIBUTIONS [include outright spousal
I. distributions, and transfers
under Sec. 9116(a)(1.2
Richard Howley
901 Heritage Hills Drive
York, PA 17402
Nephew
I ~ Total ~
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet, as a ro I
NON-TAXABLE DISTRIBUTIONS:
II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
KATHARINE HOWLEY
SSN: 067-24-3887
INDEX
PENNSYLVANIA INHERITANCE TAX RETURN
EXHIBIT SCHEDULE OF RETURN DESCRIPTION
A Death Certificate (copy) DOD:
10/16/2010
B Co y of Will
C
F Copy of PA Inheritance Tax Notice
(valuation of PNC Bank account)
D E Kelly Blue Book Valuation
{00549564;x1}
549564.1
l.ll! ILLS 1.1 ,!(1
WAFdNlNG: It is illey~al to duplicate this copy by photostat or photograph.
e for this certificate, $6.OQ
This is to certify that the information here liven is
correctly copied from an on final Certificate of Death
duly filed with me as Local Rer~istr:~r. The original
cerrificate wi11 be forwarded to the State Vital
Records Office for permal7ent filing,.
P 16809864
Certification 1~lumbea-
`Local Re~~~ t~ Date Isued
COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VRAL RECORDS
H10Sta3 REV ,12006
r ~ P~ ~w CERTIFICATE OF DEATH
eLArac qIN (See instructions and examples on reverse) STATE FlLE NUMBER
2. Sax 1 SodN SeaxNy Number 4. Pak d DeaN IMmN, day YaaA
,. Namedoemaeral~Le~~~"d6x) Female 067 _ 24 - 3887 October 16 2010
le Ba Plem a DeaN Check ore
lhxkx, 6. Date d Bkn, Maras, 7.6iM lam and statemMe' Other:
5. Age (Lari fiknday) fMider 1 Hoep6at
90 ^ lrpanera ^ ER 1 Dulpedem ^ OOA Nursing Homo D Residanm ^ anar - speony
'"°""` °"' "°°' ~"a January 6, 1920 Wi1ks-Barre, PA
Yrs. aaeet end narrber) P. was Decoded a Hlspanrc odpnT ~ No ^ tee to. Ram: Nnedmn mean. eiadr. wnb, arc.
ee. GamY d DeNh fic uty, Som, Tay. a Dean, ed. FwHy ~» m nd kadbam, ~ lq Y~ ~N cw.n IsPe~
Lacer Allen r~~~ Bethany Village Mearin, Pueb Rkzn, .k.) white
Cuumberland y ~~r ~ ,a. uan1N sraM: Married. Narar Married. ,s. sarvakg Space (n wqa, give maiden coma)
• ,,. peceddrfsl)sral don Krrldwakdona morid 'e. DondsWe 72. Was OemtleM ewr b Ne ,3. pemdarYS Etlumtbn ISPecnY aaY Y+~ mnpatetll WNarad, Divormd (SpedNl
d aeinessnrieutry u.s. Amed ramex Elementary I SemMary (6,z) coEe9e Its a 5.)
l(ind d wan va~ Depot ®ree ^ Na 4 never married
Registered tVUrse Didoeceaem
Demdanre Live ~ a np. ®res. Decoded l;rea n L~r Allen T•p.
18. pemmnrs MNlkg Addmss IStmel cdY Ytown, sofa, np ~e1 Acbal Residenm 17a. Stale pA TowrssNp7
_ 5225 Wilson Dane Cumberland na.^No, Demdent liretl wnNn GNYt3ao
176. Canty A wN urlNS d
Mechanicsbur PA 17055 ,g.,,bN,r,N„n,IF;a,,mkaa,m.wn>,anama)
,a. FaNere Name (Feel, maae.la=L sd~) Mary Ellen Coulter
Martin A. Howley zm. mlamem'e Maakg amrsas IsfreeL wY I to.n, riate, rip mm)
zoe. ldamad'B Name (typal Priml 6004 Devonshire Road, Harrisburg, PA 17112
Francis J. Hanle 2,0.DabdDisposnonlManN.daY.Yaar) x,aPlamdOapmiemlNanrsdmrmlery.c.matayaeNnWam) ztd.fnmtimiGtylb.n,riau,:q
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and nnel x36. Limree Number
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Disposi0on Parma No. ~ Y I I
LAST WILL AND TESTAi~iENT
OF
KATHARINE M. HOWLEY
I, KATHARINE M. HOWLEY, now of Lower Allen Township, Cumberland
County, Pennsylvania, being of sound and disposing mind, do hereby make, publish, and
declare this to be my Last Will and Testament, hereby revoking and making null and void
all prior Wills and Codicils made by me at any tune heretofore.
ITEM I. I direct that all my legally valid debts, funeral and administrative
expenses, and debts incurred or payable because of my death, shall be paid by my
Executor, hereinafter named, from my residuary estate as soon after my death as
practicable. All death taxes, including federal, state, and other death taxes, with respect
to the property forming my gross estate for tax purposes, whether or not passing under
this Will, including any interest or penalty imposed thereon, shall be considered an
expense of administration of my estate, without apportionment or right of reimbursement.
Taxes on future interests may be prepaid.
ITEM II. I give and bequeath certain items of tangible personal property that
are solely owned by one at the time of my death and that are identified in any separate
writing directing distribution thereof after my death which is dated and is signed by me at
the end thereof, to those persons designated in such separate writing who survive one. If
any item of tangible personal property is identified in more than one separate writing, I
1
direct that, unless stated to the contrary, the separate writing bearing the last date shall
govern the disposition of such item.
ITEM III. I bequeath the household and personal effects, jewelry,
automobiles, and other tangible personalty of like nature that are solely owned by me at
the time of my death, not otherwise disposed of above, into my residuary estate under
ITEM IV. below.
Such property shall be divided by my said beneficiaries as they shall agree. As to
those items upon which they shall not agree, distribution shall be determined by my
Executor.
ITEM IV. I give, devise and bequeath all of the residue of my estate, whether
real, personal, or mixed, and wherever situate, including any property subject to any
power of appointment which I may now have or hereafter as follows:
A. One-fourth (1/4) to FRANCIS J. HOWLEY, if such named
person survives me by thirty (30) days. If such named person does
not so survive me, I then give, devise and bequeath this share to
PAULA J. HOWLEY.
B. One-fourth (1/4) to PAULA J. HOWLEY, if such named person
survives me by thirty (30) days. If such named person does not so
survive me, I then give, devise and bequeath this share to
FRANCIS J. HOWLEI'.
2
C. One-fourth (1/4) to RICHARD HOWLEY, if such named person
survives me by thirty (30) days. Provided, however, that if such
named person does not so survive me, but leaves descendants who
so survive. me, such descendants shall receive, per sti~pes, the
share such person would have received had he or she so survived
me.
D. One-fourth (1/4) to KATHLEEN HOWLEY, if such named
person survives me by thirty (30) days. Provided, however, that if
such named person does not so survive me, but leaves descendants
who so survive one, such descendants shall receive, per sti~pes, the
share such person would have received had he or she so survived
me.
ITEM V. The interest of beneficiaries hereunder shall not be subject to
anticipation or to voluntary or involuntary alienation.
ITEM VI. I hereby appoint, RICHARD HOWLEY, to serve as executor (the
"Executor"), of this, my Last Will and Testament. In the event of the refusal or inability
of the named person to so serve, I then appoint KATHLEEN HOWLEY, to so serve as
Executor. In the event of the refusal or inability of suc11 named persons to so serve, I then
grant to the person last so nominated and capable of serving the right and power,
exercisable in his or her exclusive discretion, to nominate and appoint, whether in
advance while competent, or at the tune of a renunciation or resignation, a person or
3
persons to serve as such Executor, which nomination shall be honored as if I had made
such an appointment in this Will.
ITEM VII. I direct that my Executor shall not be required to give bond or post
any other security for the faithful performance of duties in any jurisdiction.
ITEM VIII. My Executor shall have the following powers in addition to those
invested in them by law and by other provisions of my Will applicable to all property,
whether principal of income, exercisable without Court approval, and effective until
distribution of all property:
A. To retain any investments I may have at my death so long
as my Executor may deem it advisable to my Estate or so to do.
B. To vary investments, when deemed desirable by my
Executor, and to invest in such bonds, co~ninon trust funds controlled by
any Executor, stocks, notes, real estate mortgages, or other securities or in
such other property, real or personal, as any Executor deem wise, without
being restricted to so-called legal investments.
C. In order to effect a division of the principal of my Estate or
for any other purpose, including any final distribution, my Executor is
authorized to make said divisions or distributions of the personalty and
4
realty partly or wholly in kind. If such division or distribution is made in
kind, said assets are required to be divided or distributed at their respective
values on the date or dates of their division or distribution.
D. To sell either at public or private sale and upon such terms
and conditions as my Executor may deem advantageous to my Estate, any
or all real or personal estate or interests therein owned by my Estate
severally or in conjunction with other persons or acquired after my death
by any Executor, and to consummate said sale or sales by sufficient deeds
or other instruments to the purchaser or purchasers, conveying a fee
simple title, free and clear of all trust and without obligation or liability of
the purchaser or purchasers to see to the application of the purchase
money or to make inquiry into the validity of said sale or sales; also, to
make, execute, acknowledge, and deliver any and all deeds, assigmnents,
options, or other writings which inay be necessary or desirable, in carrying
out any of the powers conferred upon any Executor in this paragraph or
elsewhere in my Will.
E. To mortgage real estate, and to make leases of real estate
for any period of time as is deemed reasonable by them.
5
F. To borrow money from any party to pay indebtedness of
mine, or of my Estate, expenses of administration, or inheritance, legacy,
estate or other taxes.
G. To pay all costs, taxes, expenses, and charges in connection
with the administration of my Estate. My Executor shall pay expenses of
my last illness and funeral expenses.
H. To vote any shares of stock which form a part of any Estate,
and to otherwise exercise all the powers incident to the ownership of such
stock.
I. In the discretion of my Executor, to unite with other owners
of similar property in carrying out any plans for the reorganization of any
corporation or company whose securities form a part of my Estate.
J. To compromise claims and to abandon any property which,
in my Executor's opinion, is of little or no value.
K. To manage or continue any business that I may own or be
entitled to so act in such capacity.
6
ITEM IX. Any person who shall have died at the same time as ine, or in a
common disaster with me, or under such circumstances that it is difficult or impossible to
determine who died first, shall be deemed to have predeceased me.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last
Will and Testament, consisting of seven (7) typewritten pages, this ~ day of October,
2005.
t~l
KATHARINE M. HOWLEY
We, the undersigned, hereby certify that the foregoing Will was signed, sealed,
published and declared by the above-named Testatrix, KATHARINE M. HOWLEY, as
and for her Last Will and Testament, in the presence of us, who at her request and in her
presence and in the presence of each other, have hereunto set our hands and seals the day
and year above written, and we certify that at the tune of the execution thereof, the said
Testatrix was of sound and disposing mind and memory.
f -~~~v`TG..-„ ~-~~z"~~ residing at
~~lv~~.. ( ~~-Y-' residing at
COMMOl`'WEALTH OF PENNSYLVANIA
SS.
COUNTY OF ~ ' 1~~~, .
We, the Testatrix, KATHARINE M. OWLEY and
~.~.~-rn.trz ~ ~'~~~o and ~ ~,eQ ..~
the witnesses, respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed
and executed the instrument as her Last Will and that she had signed willingly, and that
she executed it as her free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as
witness and that to the best of his/her knowledge the Testatrix was at that tune eighteen
years of age or older, of sound mind and under no constraint or undue influence.
KATHARINE M. HOWLEY
Witness
'~'~~-~ ~ ~~~ti .~
Witness
Subscribed, sworn to and acknowledged before me by the Testatrix, KATHARINE M.
HOWLEY, and subscribed and sworn to before lne by
and ,witnesses, this day of October,
2005.
v C~
Notary Pu is
(SEAL)
126790.1
PENNSYLVANIA INHERITANCE TAX
INFORMATION NOTICE
BUREAU OF INDIVIDUAL TAXES AND FILE N0. 21 11-0077
Po Box zao6ol TAXPAYER RESPONSE ACN 11109507
HARRISBURG PA 17128-0601 DATE 02-14-2011
RICHARD HOWLEY JR
901 HERITAGE HILLS DR
YORK PA 17402-8406
EST. OF KATHARINE HOWLEY
SSN 067-24-3887
DATE OF DEATH 10-16-2010
COUNTY CUMBERLAND
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
TYPE OF ACCOUNT
SAVINGS
® CHECKING
TRUST
CERTIF.
PNC BANK NA provided the Department with the information below, which has been used in calculating the
potential tax due. Records indicate that at the death of the above-named decedent, you were a ioint owner/beneficiary of this account.
If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form
and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of
Pennsylvania. Please call C717) 787-R327 with quostians. -
COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 5080032901 Date 06-12-1995 7o ensure proper credit to the account, two
Established copies of this notice must accompany
payment to the Register of Wills. Make check
Account Balance $ 119,207.33 payable to "Register of Wills. Agent".
Percent Taxable )( 50.000
NOTE: If tax payments are made within three
Amount Subject to Tax $ 59,603.67 months of the decedent's date of death,
Tax Rate X 15 deduct a 5 percent discount on the tax due.
Any Inheritance Tax due will become delinquent
Potential TaX Due $ 8,940.55 nine months after the date of death.
PART TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX AS5E5SMENT
A. ^ The above information and tax due is correct.
Remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or check box "A" and return this notice to the Register of
C H E C K Wills and an official assessment will be issued by the PA Department of Revenue.
C ONE
BLOC K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
0 N L Y to be filed by the estate representative.
C. ~ The above informs ion is incorrect and/or debts and deductions were paid.
Complete PART ~ and/or PART ~ below.
PART If indicating a different tax rate, Please state OFFICIAL USE„ ONLY, U AAF
relationship to decedent: PA DEPARTMENT' OF REVENUE
N JOINT/TRUST ACCOUNTS PAD
TAX RE TURN - COMPUTATION OF TAX O
1
LINE 1. Date Established 1
~ 2
2. Account Balance 2 '
3. Percent Taxable 3 X 3
$ 4
4. Amount Subject to Tax 4
5. Debts and Deductions 5 - 5
fi 6
6. Amount Taxable 6 `
X 7
7. Tax Rate 7
$ 8
8. Taz Due 8
PART DEBTS AND DEDUCTIONS CLAIMED
ne-rF perm PAYEE DESCRIPTION AMOUNT PAID
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge and belief. H OM E C )
WORK ( )
TAXPAYER SIGNATURE TELEPHONE NUMBER DATE
IUTAL ~tnLer vn amine ~ ..~ ~o.. .-~ r --~--••-
1991 Geo Prizm -Private Party Pricing Report -Kelley Blue Book
Page 1 of 2
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~~-~ ~' Kelley Blee Book _ __
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Welcome Back ~ ,; t ~ c..~ ^.cr;?unt ~ nt'y KBB ZIP Code: 1710! Re::Ently Viewed You hlidhl ,nlso Like =rc C -ulr;: a>
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PA£lJCf'ESI11lE
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Mnntr: Usac !:are, t•.~.e ;,,... ..t+~n Notchback Sedan 4D
1991 Geo Prizm Notchback Sedan 4D
Trade-Ui Value
Private Party Value BLUE BOOK'S PRIVATE PARTY VALUE ', ,.,
SuggestF•d F:etall Value
'" '~ ~
u val~F=
~~
'' Condition .. Value
Photo Gallery +
-
_ Excellent $1
975
~a•s For a~i ~ ,{: ,
Coml}are veh, .les
- GOOd $1,825
ksiue t3i)oK Fzevlew .... Fair $1,375
Con SL'Rler Ratings
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Vehicle Condition Ratings
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a d VertlSernEl;[
1991 Geo Prizm -Private Party Pricing Report -Kelley Blue Book Page 2 of 2
Or r~arc 7J r` ;'::d~~ Check Vehir,Ie Ttle History
Excellent
_ 51,975
• Looks new, is in excellent mechanical condition and needs no
reconditioning.
• Never had any paint or body work and is free of rust.
• Clean title history and will pass a smog and Safety inspection.
• Engine compartment is clean, with no Fluid leaks and is free of any
wear or visible defects.
• Complete and veririable service records.
Less than 5 % of all used vehicles fall into this Category.
Goad
r_%z~~ ~{ $1,$25
• Free of any major defects.
• Clean title history, the Daints, body, and interior have only minor
(i(any) blemishes, and there are no major mechanical problems.
• little or no rust on this vehicle.
• Tires match and have substantial tread wear left.
• A "good" vehicle will need some reconditioning to be sold at retail.
Ihost ConSU mef owned Vet11CIe5 fall into [his Cdtegdry.
Fair
:_i.:.i i_+ $1,375
• Some mechanical or cosmetic defects and needs servicing but is
still in reasonable running condition.
• Clean title history, the Daint, hotly andior nri'encr need v:crk
performed by a professional.
• Tires may need to be replaced.
• There may be some repairable rust damage.
POpY
-- N J A
• Severe mechanical and/or cosmetic defects and is in poor running
condition.
• May have problems that cannot be readily fixed such as a
damaged frame or crusted-through body.
• Branded title (salvage, flood, 2tc.) or unsubstantiated mileage.
Kelley Blue Book does no[ attempt to report a value on a "poor" vehicle
because the value of these vehicles varies greatly. A vehicle in poor
condition may require an independent appraisal to determine its value.
" Pennsylvania 01/14/2071
Accurate Condition Appraisal Change Condition
Accurately appraising the condition of a vehicle is an important aspect in
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ensure you know the correct condition rating.
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articular vehicle or the transaction or the parties- to the transaction. 7brs rgv;rt is
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http://www.kbb.com/used-cars/geo/prizm/ 1991 /private-party-value/pricing-report?conditio... 1 / 14/2011
July 25, 2011
Glenda Fanner Strasbaugh, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
gE: Estate of Katharine M. Howley
Dear Ms. Strasbaugh:
. ^~-l ~ n r^ - -
1 ~ ~7 C, _
~' C!7 ~
t./ ~
~
/ ~ .._ p..
- _ _. 1
,~
_ _
~- _
.
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.~-
Enclosed for filing please find the following:
An original and one copy of the REV-1500 Pennsylvania
1, of REV-
Inheritance Tax Return with exhibits. One copy
1500 without exhibits.
2 A check payable to Cumberland County Register of Wills
in the amount of $15.00 for filing fees.
Kindly time-stamp the extra copy of the REV-1500 return it to our
office in the self-addressed stamped envelope.
If you should have any questions, please do not hesitate to contact my
office. Thank you for your attention to this matter.
JRL,:jdw
Enclosures
cc: Richard Howley (w/encl.)
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