HomeMy WebLinkAbout03-1024 Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Beatrice P. Gallia
also known as , Deceased
late of Hampden Township, Cumberland County, PA
Petitioner(s), who is/are 18 years of age or older apply(ies) for:
Social Security No. 171-36-6238
COMPLETE "A" OR "B" BELOW:)
· A. Probate and Grant of Letters and aver that Petitioner(s) is/are the executor named in the Last Will of the
Decedent, dated February 24, 1995 and codicil(s) dated NONE
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
[] B. Grant of Letters of Administration
(c.t.a.. d.b.n.c.ta.: pendente lite; durante absentia; durante minodtate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following
spouse (if any) and heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence
at 181 East Lauer Lane, Hampden Township, Cumberland County, PA 17011
(list street, number and municipality)
Decedent, then 62 years of age, died December 3, 2003, at 181 East Lauer Lane, Hampden Township, Cumberland
County, PA 17011
(Location)
Decedent at death owned property with estimated values as follows:
(If domiciled in PA) All personal property ................................................................................ $50,000.00
(If not domiciled in PA) Personal property in Pennsylvania ............................................ $
(If not domiciled in PA) Personal property in County ...................................................... $
Value of real estate in Pennsylvania ................................................................................................... $375,000.00
Total .........
Real Estate situated as ~'(~ii;~'~; i~'i"l~i'l"~'~¥¥;~;;i'~'~'r~'~'~'~¥;~l~il~',"~;~;~'~';~'~'~i"~ ...... $~'J~'~
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and
the grant of letters in the appropriate form to the undersigned:
/'") ,~ ..~-_'S~nature Typed or printed name and residence
..~ ._~/c-~:..~....~. ,]/.~;./,~_~'~... FrankJ. Gallia
181 East Lauer Lane, Camp Hill, PA 17011
Form RW-1 Page 1 of 3 (Dauphin County - Rev. 9~92)
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE
STATUS OF THE ESTATE. IF THE ESTATE IS NOT COMPLETED, FILE A 6.12 FORM YEARLY
UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Beatrice P. Gallia
Date of Death: December 3, 2003
WillNo. 2003-01024 Admin. No. 21-2003-1024
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
'with respect to completion of the administration of the above-captioned estate.
State whether administration of the estate is complete:
Yes [~ No [--]
2. If the answer is No, state when the personal representative reasonably believes that
the administration will be complete: _.
3. If the answer to No. i is Yes, state the following:
ao
Yes [--] No [~
bo
account is:
Did the personal representative file a final account with the Court?
The separate Orphans' Court No. (if any) for the personal representative's
c. Did the personal representative state an account informally to the parties in
interest? Yes [~ No [-]
d. Copies of receipts, releases, joinders and approvals of formal or informal accounts
may be filed with the Clerk of the Orphans' Court and may be attached to this report.
Name (Please type or print)
3401 North Front Street, P.O. Box 5950
Address
Harrisburg, PA 17110-0950
(717) 232-5000
Telephone
Capacity:
[] Personal Representative
[] Counsel for Personal Representative
410863vl
Commonwealth of Pennsylvania
County of
Oath of Personal Representative
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are
true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
the Decedent, Petitioner(s) will well and truly administer the.estate according to law.
Sworn ,o and affirmed and subscribed ~ ~..~ ~/~~----¢,~
before me this 11th day of
2003.
Estate of Beatrice P. Gallia, Deceased
also known as
Social Security No.:
171-36-6239
DECREE OF REGISTER
No.
Date of Death
21-2003-1024
December 3, 2003
AND NOW, December 12th ,2003, in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters · Testamentary [] of Administration
(c.ta.; d.b.n.c.t,; pendente lite; durante absentia; durante minodtate}
are hereby granted to Frank J. Gallia
in the above estate and that the instrument(s), if any, dated February 24, 1995
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters .................................. $
Short Certificate(s)...5 ......... $
Renunciation ........................ $
Affidavit ( ) ......................... $
Extra Pages (1~) .................. $
Codicil .................................. $
JCP Fee ............................... $
Inventory & Tax Forms ........ $
Other .................................... $
TOTAL .................... $
Na-i'led Letters to Attorney on
12/12/20{}3
340.00
15.00
Register Of Wills
Donna M. Otto, 1st Deputy
10.00
404.00
Attorney:
I.D. No.:
Address:
Telephone:
DATE FILED:
James A. Ulsh
10169
3401 North Front Street
Harrisburg, PA 17110-0950
717-232-5000
December 12th, 2003
Form RW-1 Page 3 of 3 (Dauphin County - Rev. 9/92)
387008vl
105.805 REV 9/86
This is to cerdfy that the information here given is correcdv copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded t~ the State Viral Records Office for permanent "filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Local Registrar
Date
nt0~ ~43 Rev Z/87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
~E~:'l ,; 1,.*,~-~ I,~~,~- I~=-~ ,~..~
~CE~'SUSU~CU~ 'l ~a[. ............... I~- . v ' ~ ~* Il
pco~
'Z.l Z--L
21-2003-1024
Last Will and Testament
OF
BEATRICE P. GALLIA
I, BEATRICE P. GALLIA, of Camp Hill, Cumberland County, Pennsylvania,
do make, publish and declare this to be my Last Will and Testament, hereby revoking all
Wills and Codicils by me at any time made.
ITEM I: I direct that all inheritance and estate taxes
becoming due by reason of my death, whether such taxes may be payable by my estate or by
any recipient of any property, shall be paid by the Executor out of the property passing under
ITEM IV of this Will, as an expense and cost of administration of my estate. The Executor
shall have no duty or obligation to obtain reimbursement for any such tax so paid, even
though on proceeds of insurance or other property not passing under this Will.
ITEM II: I direct the Executor to pay the expenses of my
last illness and funeral expenses from the property passing under this Will as an expense and
cost of administration of my estate.
ITEM III: If I predecease my husband, FRANK J. GALLIA,
I give and bequeath to him absolutely and in fee simple all of my household furniture and
furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other
articles of household or personal use or adornment and all policies of insurance thereon. If I
do not predecease my said husband, I make said bequest to my children living at the time of
my death, to be divided among them as they shall agree.
Page 1
ITEM IV: I give, devise and bequeath all the rest, residue
and remainder of my estate, not disposed of in the preceding portions of this Will, to my
husband, FRANK F. GALLIA, as Trustee (hereinafter referred to as "Trustee"), IN TRUST
NEVERTHELESS, to be further divided into two parts, each of which shall be held in trust
and constitute a separate Trust Fund to be known as "Trust A" and "Trust B".
"Trust A": There shall be placed in "Trust A" that
fraction of my residuary estate of which the numerator shall be a sum equal to
the largest amount that can pass free of Federal estate tax under my Will by
reason of the unified credit and the state death tax credit (provided that the use
of this credit does not require an increase in state death taxes) allowable to my
estate but no other credit and after taking account of dispositions under other
items of this Will and property passing outside of this Will which do not
qualify for the marital or charitable deduction and after taking account of
charges to principal that are not allowed as deductions in computing my
Federal estate tax and of which the denominator shall be the value of my
residuary estate. For purposes of establishing such fraction, the values finally
fixed in the Federal estate tax proceeding relating to my estate shall be used. I
recognize that the numerator of such fraction may be zero (0), in which case no
property shall pass under "Trust A" and that said numerator may be affected by
the action of the Executor in exercising certain tax elections.
"Trust B": The balance of my residuary estate not
placed in "Trust A" shall be placed into "Trust B" to be held, administered and
distributed in accordance with ITEM VII of this Will.
Page 2
Page 3
ITEM V:
The following provisions shall apply to "Trust A":
(a) The Trustee shall pay to or for the benefit of my husband,
FRANK J. GALLIA, all of the income of this Trust in convenient installments
not less frequently than annually and so much of the princiapl of this Trust as
may be necessary in the sole discretion of the Trustee for the proper support,
maintenance and medical care of my said husband.
(c) Upon the death of my husband, or upon my death if he
predeceases me, the then remaining principal shall be divided into as many
equal shares as there are then living children of mine and then deceased
children of mine represented by then living issue. The Trustee shall hold one
such share as a separate Trust for the benefit of each living child, and one such
share as a separate Trust for the benefit of the issue of each such then deceased
child, per stirpes.
(d) In each Trust thus established for a then living child of mine, the
Trustee shall quarterly pay to or for the benefit of such child all of the income and so
much of the principal of said Trust as, in the discretion of the Trustee, may be
necessary to maintain such child in the proper station in life, including proper support,
maintenance, medical care and college or higher education.
Upon such child's attaining the age of thirty (30) years, the
Trustee shall pay to such child one-half (1/2) of the then principal. Upon such
child's attaining the age of thirty-five (35) years, the Trustee shall pay to such
child the balance of the then principal.
Page 4
Should such child die before final distribution of the assets of
the Trust, but be survived by then living issue, the Trustee shall quarterly pay
the net income from said Trust to or for the benefit of said issue, per stirpes,
living at each time of quarterly distribution; as soon as any one of said issue
attains the age of twenty-one (21) years, and in no event later than twenty (20)
years following the death of my child, the Trustee shall pay over all of the then
assets in the Trust to the then living issue of such deceased Child, per stirpes.
Should such Child die before final distribution and not be survived by then
living issue, the provisions of subparagraph (g) herein shall obtain.
(e) In each Trust established for the benefit of the issue of a deceased child
of mine, the Trustee shall quarterly pay the net income to or for the benefit of the
issue of such deceased child, per stirpes, living at each time of quarterly distribution;
as soon as any one of said issue attains the age of twenty-one (21) years, and in no
event later than twenty (20) years following the death of the survivor of my husband
and me, the Trustee shall pay over all of the then assets in the Trust to the then living
issue of my deceased child, per stirpes.
(f) If at any time before final distribution of the assets of any of the
Trusts established for my children or issue of deceased children, there are no
living beneficiaries of said Trust, the Trust shall terminate, and its assets shall
be added to the other then existent Trusts created herein for the benefit of my
children or their issue. Provided, that if any of said Trusts herein created has
previously been terminated by payment of its principal to its beneficiaries, said
beneficiaries who received payment of the principal of that Trust shall
collectively be considered an "existent Trust" for the purposes of this
paragraph, and one equal share shall be paid directly to such beneficiaries in
the same proportion by which they received the principal of the Trust, or, if
deceased, to their issue, per stirpes.
(g) In the event that I am not survived by my husband or any issue, or in
the event them are no issue of mine surviving upon the termination of any Trust, the
principal shall be paid to the individuals set forth below in the following percentages:
(i) Thirty-Five (35%) Percent to my mother-in-law, MARGARET
MARY GALLIA, Old Forge, Pennsylvania;
(ii) Thirty-Five (35%) Percent to my mother, ANTOINETTA
PREATE, Old Forge, Pennsylvania;
(iii) Fifteen (15%) Percent to my husband's sister, MRS. THOMAS
LAZ, Canton, Massachusetts;
(iv) Seven and One-Half (7.5%) Percent to my sister, MRS.
THERESA SIEGEL, Easton, Pennsylvania;
(v) Seven and One-Half (7.5%) Percent to my brother, DONALD
PREATE, Old Forge, Pennsylvania.
ITEM VI: The following provisions shall apply to "Trust B":
Page 5
(a) Trustee shall have, hold, manage, invest and reinvest the assets of
this Trust, collect the income and beginning at my death pay over the net income
in quarterly installments to my husband, FRANK J. GALLIA, during his lifetime.
The Trustee shall also, from time to time, pay to my husband such amounts of
principal of this Trust, as the Trustee (other than my said husband) deems
necessary for the proper support, maintenance and medical care of my husband.
(b) The Trustee shall also, from time to time, pay to my husband so
much of the principal of this Trust as my said husband may in writing request.
(c) Upon the death of my husband, the Trustee shall convey and pay
over all of the remaining assets, whether corpus or income, to or for the benefit of
such person or persons or corporation or corporations, or the estate of my
husband, in such amounts or proportions, and in such lawful interests or estates
whether absolutely or in trust, as my husband may have directed, either by
instrument filed with the Trustee during his lifetime exercising this Power of
Appointment, or by his Last Will and Testament. This Power of Appointment
shall be exercisable by my husband alone and in all events. If the above Power of
Appointment is for any reason not validly exercised by my husband in whole or in
part during his lifetime or in his Last Will and Testament, then upon his death
such portion or all of the principal of this Trust or such interests and estates
therein as shall not have been validly appointed by my husband shall be
transferred to "Trust A" to be held, administered and distributed in accordance
with the provisions of ITEM V of this Will.
(d) If my husband should not survive me, then the provisions of "Trust
B" shall be void, and principal which would have constituted the "Trust B" shall
be added to "Trust A" to be disposed of in accordance with ITEM V of this Will.
Page 6
ITEM VII: No part of the income or principal of the property
held under any Trust created by this Will shall be subject to attachment, levy or seizure by
any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to
his or her actual receipt thereof. The Trustee shall pay over the net income and the principal
to the parties herein designated, as their interests may appear, without regard to any attempted
anticipation, pledging or assignment by any beneficiary under a Trust, and without regard to
any claim thereto or attempted levy, attachment, seizure or other process against said
beneficiary.
ITEM VIII: In the settlement of my estate and during the
continuance of the foregoing Trusts, the Executor and the Trustee shall possess, among others,
the following powers:
(a) To retain any investments I may have at my death, including
specifically those consisting of stock of any bank even if I have named such
bank as the Executor or Trustee herein, so long as the Executor or Trustee may
deem it advisable to my estate so to do.
(b) To vary investments, when deemed desirable by the Executor or
Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or
other securities or in such other property, real or personal, as they shall deem
wise, without being restricted to so-called "legal investments", and without
being limited by any statute or rule of law regarding investments by fiduciaries.
(c) In order to effect a division of the principal of a Trust or for any
other purpose, including any final distribution of a Trust, the Executor or
Trustee is authorized to make said divisions or distributions of the personalty
Page 7
and realty, partly or wholly in kind, and to allocate specific assets among
beneficiaries and Trusts created hereunder so long as the total market value of
any share is not affected by such division, distribution or allocation in kind.
Should it appear desirable to partition any real estate, the Executor or Trustee
is authorized to make, join in and consummate partitions of lands, voluntarily
or involuntarily, including giving of mutual deeds, recognizances or other
obligations, with as wide powers as an individual owner in fee simple.
(d) To sell either at public or private sale and upon such terms and
conditions as the Executor or Trustee may deem advantageous to the estate or
Trust, any or all real or personal estate or interest therein owned by the estate
or Trust severally or in conjunction with other persons or acquired after my
death by the Executor or Trustee, 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, assignments, options or
other writings which may be necessary or desirable in carrying out any of the
powers conferred upon the Executor or Trustee in this paragraph or elsewhere
in my Will.
(e) To mortgage real estate, and to make leases of real estate.
(f) To borrow money from any party, including the Executor or
Trustee, to pay indebtedness of mine or of my estate, expenses of
administration or inheritance, legacy, estate and other taxes, and to assign and
Page 8
pledge assets of my estate therefor.
(g) To pay all costs, taxes, expenses and charges in connection with
the administration of my estate or a Trust.
(h) To make distributions of income and of principal to the proper
beneficiaries thereof, during the administration of my estate, with or without
court order, in such manner and in such amounts as my Executor deems
prudent and appropriate.
(i) To vote any shares of stock which form a part of the estate or
Trust, and otherwise to exercise all the powers incident to the ownership of
such stock.
(j) In the discretion of the Executor or Trustee, 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 the estate.
(k) To disclaim any interest in property which would devolve to me
or my estate by whatever means, including but not limited to the following
means: as beneficiary under a will, as an appointee under the exercise of a
power of appointment, as a person entitled to take by intestacy, as a donee of
an inter vivos transfer, and as a donee under a third-party beneficiary contract.
(1) To do all other acts in their judgment deemed necessary or
desirable for the proper and advantageous management, investment and
distribution of the estate or Trust.
Page 9
ITEM IX: Whenever and as often as any beneficiary
hereunder, to whom payments of income or principal are herein directed to be made, shall be
under legal disability, or, in the sole judgment of the Trustee, shall otherwise be unable to
apply such payments to his own or her own best interests and advantages, the Trustee may
make all or any portion of such payments in any one or more of the following ways:
(a) Directly to such beneficiary;
(b) To the Legal Guardian or Conservator of such beneficiary;
(c) To the Trustee, or to another person selected by the Trustee, as
custodian under the Pennsylvania Uniform Transfers to Minors Act as to a
beneficiary under the age of twenty-one (21) years;
(d) To a relative of such beneficiary, to be expended by such
relative for the benefit of such beneficiary; or
(e) By itself expending same for the benefit of said beneficiary.
ITEM X: Any person who shall have died at the same time
as I shall have, or in a common disaster with me, or under such circumstances that the order
of our deaths cannot be established by proof, or within thirty (30) days of my death, shall be
deemed to have predeceased me.
ITEM XI: I hereby nominate, constitute and appoint my husband, FRANK J.
GALLIA to be the Executor. My husband shall have the power to nominate and appoint a
successor Trustee and Executor (individual or corporate) to serve upon his death or his
Page 10
inability or refusal to serve as Executor and/or Trustee. In the event of the death or inability
or refusal to serve of my said husband prior to his appointment or nomination of a successor
Executor and/or Trustee, I nominate, constitute and appoint GARRETT F. GALLIA and
LIZA L. GALLIA, to be the successor Executors and Trustees. GARRETY F. GALLIA and
LIZA L. GALLIA, or the survivor of them, shall have the power to nominate and appoint a
successor Trustee and Executor (individual or corporate) to serve upon their death or inability
or refusal to serve as Executor and/or Trustee. In the event of the death or inability or refusal
to serve of said successor Executors and/or Trustee prior to their appointment or nomination
of a successor Executor and/or Trustee, I nominate, constitute and appoint RONALD W.
WALBORN to be the successor Executors and Trustees. The Executor, Trustee and Guardian
are specifically relieved from the duty or obligation of filing any bond or other security.
IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will
and Testament, consisting of this and the preceding ten (10) pages, at the end of each page of
which I have also set my initials for greater security and better identification this 4v~ day
of ~~, 1995.
BEATRICE P. GALLIA
We, the undersigned, hereby certify that the foregoing Will was signed, sealed,
published and declared by the above-named Testatrix 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 first above written, and we
certify that at the time of the execution thereof, the said Testatrix was of sound and disposing
mind and memory.
.(SEAL) Residing at
(SEAL)
Residing
at
(SEAL) Residing at
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA )
)
COUNTY OF ~)~' )
SS:
I, BEATRICE P. GALLIA, 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 and Testament; that I signed it
willingly; and that I signed it as my free and voluntary act for the purposes therein expressed.
BEATRICE P. GALLIA
Sworn to and subscribed be~[ore
me this o.~ day of
,19 ~',~-
' ~ Notary Public/
My Commission Expires:
(SEAL)
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
)ss:
COUNTY OF )
, f~C~ t C ~.~Y.0~¢5c~ and
~FeSq .,~ ~a /~ ,the Witnesses whose names arraigned to the attached or
foregoing instrument, being duly qualified according to law, do depose ~d say ~at we were
present and saw Testatrix, BEATRICE P. GALL~, sign and execute the instrument as her
Last Will ~d Testament; ~at Testatrix signed willingly ~d that she execu~d said Will as
her free ~d volunta~ act for the pu~oses therein expressed; that each of us in the hearing
and sight of the Testatr~ signed ~e Will ~ Wimesses; and that to the best of our ~owledge
the Tes~tdx was at that time eighteen (18) or more years of age, of sound mind and under no
constraint or undue influence.
Witness
Sworn to and subscribed bel~ore
me this ~ 5/ e-h day of ~
,19 ~'..<7
Notary Publi~c
My Commission Expires:
(SEAL)
OF
BEATRICE P. GALLIA
METTE, EVANS & WOODSIDE
ATTORNEYS AT LAW
HARRISBURG, PENNSYLVANIA 17108-0729
HOWELL C. ME~E
ROBERT MOORE
CHARLES B. ZWALLY
PETER J. RESSLER
LLOYD R. PERSUN
CRAIG A. STONE
JAMES A. ULSH
DANIEL L. SULLIVAN
JEFFREY A. ERNICO
KATHRYN L. SIMPSON
P. DANIEL ALTLAND
ANDREW H. DOWLING
MICHAEL D. REED
PAULA J. LEICHT
GARY J. HElM
THOMAS F. SMIDA
JOHN F. YAN1NEK*
VICKY ANN TRIMMER
TIMOTHY A. HOY
JAMES M. STRONG
3401 NORTH lVRONT STREET
P.O. BOX 5950
HA_~i~ISBURG, PA 17110-0950
~ 1~O.
2~1985~5
~ ~HO~ ~
(~7) 23~5000 (~7) 23~1816
http://www, mette.com
KATHLEEN DOYLE YAN1NEK
JENNIFER A. YANKANICH
RANDALL G. HURST*
MARK D. HIPP
RONALD L. FINCK
SCOT~ C. SEUFERT
AMBROSE W. HEINZ
OF COUNSEL
JAMES W. EVANS
MARYLAND BAR
March 3, 2004
VIA CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Donna M. Otto
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re:
Estate of Beatrice P. Gallia
File No. 21-2003-1024
Dear Ms. Otto:
Enclosed is a check in the amount of $8,750.00 payable to "Register of Wills, Agent"
representing a prepayment of inheritance tax in the above-referenced estate. Please issue an
Official Receipt for this payment and send it to my attention in the enclosed envelope. Thank
you for your assistance.
Very truly yours,
Lisa J. Knodb,_J
Paralegal to James A. Ulsh
LJK:
Enclosures
392969vl
METTE, EVANS & WOODSIDE
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
3401 NORTH FRONT STREET
P.O. BOX 5950
HARRISBURG, PA t7! 10-O950
I,,,111,,,111,,,,,,11,,11,1,,I,I
Donna M. Otto
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Iii
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003637
ULSH JAMES A
3401 N.FRONT ST.
P.O. BOX 5950
HARRISBURG, PA 17110-0950
DUPLICATE
........ fold
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $8,750.00
ESTATE INFORMATION: SSN: 171-36-6238
F'ILE NUMBER: 2103- 1024
DECEDENT NAME: GALLIA BEATRICE P
DATE OF PAYMENT: 03/04/2004
POSTMARK DATE: 03/03/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 12/03/2003
iF~EMARKS:
SEAL
CHECK//166
TOTAL AMOUNT PAID' $8,750.00
RECEIVED BY'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
DEPARTMENT OF REVENUE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF ~NDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003637
ULSH JAMES A
3401 N.FRONT ST.
P.O. BOX 5950
HARRISBURG, PA
17110-0950
........ fold
ESTATE INFORMATION: SSN: 171-36-6238
FILE NUMBER: 2103- 1024
DECEDENT NAME: GALLIA BEATRICE P
DATE OF PAYMENT: 03/04/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 12/03/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 98,750.00
REMARKS:
'-~ SEAL
CHECK#166
TOTAL AMOUNT PAID:
98,750.00
INITIALS: AC
RECEIVED BY'
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
CERTIFICATION OF NOTICE UNDER RULE 5.6(A)
Name of Decedent:
Date of Death:
Will No.
To the Register:
BEATRICE P. GALLIA
December 3, 2003
Admin. No. 21-2003-01024
I certify that notice of estate administration required by Rule 5.6(a) of the
Orphans' Court Rules was served on or mailed to the following beneficiaries of the
above-captioned estate on February 19, 2004 :
Name
Frank J. Gallia
Garrett F. Gallia
Liza L. Gallia
Frank J. Gallia, Trustee
Beatrice P. Gallia Trust
Address
181 East Lauer Lane, Camp Hill, PA 17011
835 Olde Trail Road, Hummelstown, PA 17036
25 N. Haven Way, Sag Harbor, NY 11963
181 East Lauer Lane, Camp Hill, PA 17011
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
None.
Date: February 19, 2004
3401 North Front Street
Harrisburg, PA 17110
Address
(717) 232-5000
Telephone
Personal Representative
X Counsel for Personal Representative
390027vl
FFICtN. USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
Dt~ARq~I ENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Gallia, Beatrice P
DA~ OF DF-~TH (MM-OD-YEAR) DA~ OF BIR3~ (MM-DO-YEAR)
12/03/2003 04/16/1941
F APPLICABLE) SURVIVING SPOUSE~J NAME (LAST, FIRST, AND MIDDLE INITIAL)
Gallia, Frank J
~ 1. Odginal Ratum [~ 2. Supplemental Return
FILE NUMBER
21
-- 2003 1024
SOCIAL SECURI3~ NUMBER
171-36-6238
~ RE'~JRN MUST BE FILED IN DUPLICAI~E WITH THE
I~F~!-~TER OF WILLS
SOCIAL SECURITY NUMBER
208-28-7650
~ 4. Limited Estate ~ 4a, Futura Interest C~npromlse (date ef death after 12-12-82) ~ 5. Federal Estate Tax Rofum Required
~'~ 9, LItigatina Proceeds Recat veal ~ 10, S pousat Polity Credit (date of death ~)a[ween 12~31.gI and 1.1.~5) r~ 11. Election to tax under Sec. 9t 13(A)
NAME
James A. Ulsh, Esquire
FIRM NAME(IfAppli~ble)
~tte, Evans & Woodside
]~LEPHONE NUMBER
717-232-5000
COMPI.E3~MAILINGADDRESS
3401 North Front Street
P.O. Box 5950
Harrisburg, PA 17110
1. Reat Estate (Schedule A) (1)
2. Sthcks and Bonds (Schedule B) (2)
3. Closely Held Co~poration, Pa~nerShiporSole-PropHetorShip (3)
4, Mortg ages & Notes ReceNable (Scheduia D) (4)
5. Cash, Bank Deposits & MiScellaneous Pemonal Property
(Schedule E) (5)
6. J~ Ow~ed Property (Schedule F)
(6)
I I Separate Billing Requested
7.Inter-Vivos Transfers & MIscellane~Ja Non-Probate Property (7)
(Schedule G o~ L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Co~ts (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 )
13. Charitable and Governmental Bequests/Sec 9113 Trusts fo~ which an election to tax has not been
made (Schedule J)
373t548.00
2,361.75~
0.00
0.00
51~264.04
0.00
1,603.17
OFFICIN_ USE ONLY
~;: ~¥
(3) 428,776.96
27,942.42
0.00
(11) 27~942.42
(12} 400,834.54
(13) 0.00
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14) 400,834.54
SEE INSTRUCTIONS ON REVERSE SlOE 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 ta~able at lineal rate
17. Am aunt of Line 14 taxable at sibling rate
18, Amount of Line 14 taxable at ~ollateral rate
19. Tax Due
20.
200,425.26 x.O0 (la) 0.00
200~409.28 x.O45 (~s) 9,018.42
0,00 x.12 (17) 0.00
0.00 x,t~ OS) 0.00
(t~) 9,018.42
> ~; BEauRE TO ANSWER~ALI.:;Q~ES~ioNS ON REVERSE SIDE AND ~CH~K~II~T~ ~ < ;
2W4645 10~O
Decedent'e Complete Address:
181 East Lauer Lane
I Camp Hill
Tax Payments and Credits:
1. Tax Due (Page I Line 19)
2. Credits/Payments
A. Spousal Poverty Credit 0.00
B. Prior Payments 8 ~ 750.00
C. Discount 450.92
3. Interest/Penalty if applicable
D. Interest 0. O0
E. Penalty O. 00
Total Credits (A + B + C) (2)
Total InterestJPenalty (D + E) (3)
(1) 9~018.42
9,200.92
0.00
182.50
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
A. Enter the interest on the tax due.
(5A).
B. Enter the total of Line 5 + 5A. 'Fnis is the BALANCE DUE.
Make Check Pa,
AGENT
(5B)
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; ....................... r--] [~
b. retain the right to designate who shall use the property transferred or its income; ......... ~ ~
c. retain a reversionary interest; or ................................ r---] r~
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? ............................ [] r~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? r--] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
conta ns a beneficiary designation? ................................ r~ r~
IF THE ANSWE .R/T~O ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
~ON~IB[~ FOR
C~p Hill, PA 17011v
[72 P.S. § 9916 (a) (1,1) (i)].
For dates of death on or after January 1, 1995, the tax rata imposed on the net vetue of transfers to or for the use of the suturing spouse Is 0% [72 P.S. § 9116 (a) (1.1) (ii)]
The statute d oas not exempt atran sfer to a surviving spouse flDrn tax, and the statutory red ulrements for disclosure of assets and filing a tax ratum are still appliCable even if
the suturing spouse is the only ben eficla~,.
For dates of death on or after July 1, 2000:
The tax rate im posed on the net value of tran sfera from a deceased child tw~lty-one years of age or you nger at death to or for the use of a natural parent, an edoptiw parent,
or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)].
The tax rate imposed on the nat value of t ransfe~s to or for the use of the decedeof'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 nat vaJue of transfers to or for the use of the decedent's siblings is t2% (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 blo~d or adoption.
2W4646 1000
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE, DENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Gallia, Beatrice P 21-2003-1024
Ail r~al property owned ~ely or as a tenant In common must be ~eported at fair manet value. Fair market value ia defined as the price at which property would be exchanged
between a willing buyer and a willing seller, n either being compelled to buy or sell. both having reasOnable knowlefige of the relevant facts. Real properly which Is Jolntly.~wned with
~i~ht ~ suwivomhlp must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1. 373,548.00
Real property situate in Hampden Township, C~berland County,
PA, known as 181 East Lauer Street; tax parcel
10191598039.
Value was established by multiplying the assessed value as
determined by the C~m~erland County Tax Assessment Office in
the amount of $355,760.00 by the Common Level Ratio factor of
1.05 as established by the Pennsylvania Department of Revenue.
$355,760.00 x 1.05 = $373,548.00
TOTAL (Aisc enter on line 1, Recapitulation}
373~548.00
2W46952.(X30 {If more space is needed, insert additional sheets of the same size)
REV-1503 EX + (1-97)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gallia, Beatrice p 21-2003-1024
All property Jointly-owned with right of survivorship must be dlscleeed on Schedule F.
VALUE AT DATE
ITEM
NUMBER ~SCRIP~ON
1. 45 shares of co~ stock in General Electric Co. at $29.51
per share
40 shares of common stock in Microsoft Cor~. at $25.845 per
share
1,327.95
1,033.80
TOTAL (Also enter on line 2. Recapitulation) $ 2,361.75
2w4696 $.0C0 (If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
~M~ERFFANCE TAX RE11JRN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Gallia, Beatrice P
FILE NUMBER
21-2003-1024
Include the
ITEM
NUMBER
2
3
4
)roceed s of litigation and the date the proceeds w~re received by the estate. All property Jointly-owned with the right of survlvomhlp rnust be disclosed on Schedule F.
DESCRIP'I]ON
Commerce Bank Checking Account #0512074733
Commerce Bank Savings Account #0616068848
Janney Montgomery Scott Money Market Account #HB23 3521-5896
2002 Mercedes SLK
VALUE AT DATE
OF DEATH
1,910.30
9,294.34
4,059.40
36,000.00
TOTAL (Also enter on line 5~ Recapitulation) $ 51,264.04
COMMONWEALTH OF PENNSYLVANIA
INPIERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE G
INTER-~VOSTRANSFERS&
MISC, NON-PROBATE PROPERTY
FILE NUMBER
Gallia~ Beatrice P
21-2003-1024
This schedure must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
1. Individual Retirement Account, 1,603.17 100.00 0.00 1,603.1'
Fidelity Investments Account
#2AC-619574; beneficiary was
decedent ~ s surviving spouse
TOTAL (Arso enter on line 7, Recapitulation) $
1~603.17
REV-1511 EX+ (1-97)
COMMONWEAL1H OF PENNSYLVANIA
INHERrTANCE TAX RE~.JRN
I%ESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Gallia, Beatrice P 21-2003-1024
Debts of decedent muat be reported on Schedule I.
ITEM
NUMBER
3
5.
6.
8
DESCRIPTION
FUNERAL EXPENSES:
Neill Funeral Home, Camp Hill, PA
Pesavento Monuments, Scranton, PA - open, close,
clean and letter mausoleum
Patsel~s - funeral luncheon
ADMINISTRATIVE COSTS:
Personal Representative's Commissiens
Name of Persenal Representative(s)
Sociar Security Number(s) / EIN Number of Pe'sonal Representative(s)
Street Address
City State__ Zip
Year(s) Commission Paid:
AttorneyFsesName: Mette, Evans & Woodside
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Gallia, Frank J
Street Address 181 East Lauer Lane
City Camp Hill
Relationship of Claimant to Decedent Spouse
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
C~mberland Law Journal - legal notice
Sentinel - legal notice
State PA Zip 17011
AMOUNT
13,195.90
1,284.00
1,359.83
0.00
8,000.00
3,500.00
429.00
0.00
0.00
75.00
98.69
TOTAL (Also enter on line 9, Recapitulation) $ 27,942.42
2W4SAG 2000 (If more space is needed, insert additional sheets of same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
F~SIDENT DECEDEErT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Galli;
NUMBER
k
2
II.
· Beatrice P
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLEDISTRIBUTIONS[includeoutdghtsddusaldistdbuti~s, andtransfers
underSec, 9116(a)(1.2)]
Gallia, Frank J
181 East Lauer Lane
Camp Hill, PA 17011
Beatrice P. Gallia Trust A
c/o Frank J. Gallia, Trustee
181 E. Lauer Lane
Camp Hill, PA 17011
FILE NUMBER
21-2003-102
RELATIONSHIP TO DECEDENT
Do Not List
Spouse
~redit Shelter Trust
AMOUNTORSHARE
OF ESTATE
200,425.26
200,409.28
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE. ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1590 COVER SHEET $ 0.0 0
2W46AI 1.000 (If more o~=,~,= is needed, inse~t additional sheets of the same size)
REV-1514 EX+ (147)
COMMONWEAL'~-I OF PENNSYLVANrA
INHERITANCE TAX RE1%IRN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Gallia, Beatrice P 21-2003-1024
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
(Check Box 4 on Rev-1500 Cover Sheet)
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death
prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after S-1-89.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
[] Will [] Intervlvos Deed of Trust [] Other
LIFE E I'ATEiNTE~E AL~CU~'
NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS
LIFE TENANT(S) DATE OF BIRTI- DATE OF DEATH PAYABLE
Gallia, Frank J 03/22/1937 67 ~Lifeor ~mermofYears
~-~ Life or ~-~ Term of Years
~--~ Life or ~-~ Term of Years
~ ,,4, ................................ ~'~ Life or I--I Term of Years
~ ~ from which life estate is payable $ 363,231.37
2. Actuarial factor per appror~riate table .44826
Interest table rate- L_.J 3 1/2% [] 6% [] 10% [] VariabieRate 4.2 %
3. Value of life estate (Line 1 multiplied by Line 2) $ 162,822.09
NAME(S) OF NEAREST AGE AT TERM OF YEARS
ANNUITANT(S) DATE OF BIRTH DATE OF DEATH ANNUITY IS PAYABLE
~ Life or ~--~ Term of Years
r~ Life or ~ Term of Years
~ Life or ~] Term of Years
r~ Life or ~ Term of Years
om which annuity is payable $
2. Check appropriate block below and enter corresponding (number)
Frequency of payout - [] Weekly (52) ~--~ Bi-weekly (26)[--] Monthly (12)
[] QuarteHy (4) [] Semi-annually (2) [] Annually (1) [~ther ( ).
3. Amount of payout per period $
4. Aggregate annual payment, Line 2 multiplied by Line 3
5. Annuity Factor (see instructions)
Interest table rate [] 3 1/2% [] 6% [] 10% ]--'] Variable Rate %
6. Adjustment Factor (see instructions)
7. Value of annuity. If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period,
calculation is: Line 4 x Line 5 x Line 6 $
If using variable rate and period payout is at beginning of period, calculation is:
(Line 4 x Line 5 x Line 6) + Line 3 $
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on
Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on
Lines 13, 15~ 16 and 17.
(If more space is needed, insert additional sheets of the same size)
2W46AJ 1 000
COi~MONWEAL3~-I OF PENNSYLVAN[4
INHERffANCE TAX RE'RJRN
RESIDENT DECEDEh'r
SCHEDULE O
ELECTION UNDER SEC. 9113(A)
SPOUSAL DISTRIBUTIONS1
ESTATE OF FILE NUMBER
Gallia~ Beatrice P 21-2003-1024
Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act.
If the election applies to more than one trust or similar arrangement, a separate form must pa filed for each trust.
This election applies to the Tz~Jst A Cred~.t T~.]st Trust (marital, re~iH~a_!, A, B, By-pass, Unified Credit, etc.)
If a trust or similar arrangement meets the requi,~,,~L~ of Section 9113lA), and:
a. The trust er similar arrangement is listed in Schedule O, and
b. The value of th · tru st or amilar an'angement is entered in whola or in pat as an asset on Schedule O,
then the transfero,"s personal representative may specifically identify the trust (all er a fractional portion or pementage) to be Inctuded in the election to have such tnJat or
similar property treated as a taxable transfer In this estate. If less th~ the entire value of the trust or similar property Is irtCluded as a taxable t~lnsfer ~1 Schedule O, the
person al representative shall be considered to have made the election o~lly as to a Ihastlon of the truat or similar effangement. 'J~e nu melater of this fraction is aqual to
the amount of the trust or similar arfan{3ement included as a t~0(able asset on Schedule O. The denominator is e(lual to the thtal ~atue of the trust or similar
PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's
survivincj spouse under a Section 9113(A) trust or similar arranpement.
i Beatrice P. Gallia Trust A 363,231.37
Credit Shelter Trust
Part A Total $ 363,231.37
PART B: Enter the description and value of all interests included in Part A for which the Section 911 iA} election to tax is being made.
I Beatrice P. Gallia Trust A
Credit Shelter Trust
363,231.37
Part B Total $ 363,231.37
2W45E21.oo0 (If more space is needed, insert additional sheets of the same size
Last Will and Testament
OF
BEATRICE P. GALLIA
I, BEATRICE P. GALLIA, of Camp Hill, Cumberland County, Pennsylvania,
do make, publish and declare this to be my Last Will and Testament, hereby revoking all
Wills and Codicils by me at any time made.
ITEM I: I direct that ail inheritance and estate taxes
becoming due by reason of my death, whether such taxes may be payable by my estate or by
any recipient of any property, shail be paid by the Executor out of the property passing under
ITEM IV of this Will, as an expense and cost of administration of my estate. The Executor
shall have no duty or obligation to obtain reimbursement for any such tax so paid, even
though on proceeds of insurance or other property not passing under this Will.
ITEM II: I direct the Executor to pay the expenses of my
last illness and funeral expenses from the property passing under this Will as an expense and
cost of administration of my estate.
ITEM III: If I predecease my husband, FRANK J. GAIJ.IA,
I give and bequeath to him absolutely and in fee simple ail of my household furniture and
furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and ail other
articles of household or personai use or adornment and all policies of insurance thereon. If I
do not predecease my said husband, I make said bequest to my children living at the time of
my death, to be divided among them as they shall agree.
Page 1
ITEM IV: I give, devise and bequeath all the rest, residue
and remainder of my estate, not disposed of in the preceding portions of this Will, to my
husband, FRANK F. GALLIA, as Trustee (hereinafter referred to as "Trustee"), IN TRUST
NEVERTHELESS, to be further divided into two parts, each of which shall be held in trust
and constitute a separate Trust Fund to be known as "Trust A" and "Trust B".
"Trust A": There shall be placed in "Trust A" that
fraction of my residuary estate of which the numerator shall be a sum equal to
the largest amount that can pass free of Federal estate tax under my Will by
reason of the unified credit and the state death tax credit (provided that the use
of this credit does not require an increase in state death taxes) allowable to my
estate but no other credit and after taking account of dispositions under other
items of this Will and property passing outside of this Will which do not
qualify for the marital or charitable deduction and after taking account of
charges to principal that are not allowed as deductions in computing my
Federal estate tax and of which the denominator shall be the value of my
residuary estate. For purposes of establishing such fraction, the values finally
fixed in the Federal estate tax proceeding relating to my estate shall be used. I
recognize that the numerator of such fraction may be zero (0), in which case no
property shall pass under "Trust A" and that said numerator may be affected by
the action of the Executor in exercising certain tax elections.
"Trust B": The balance of my residuary estate not
placed in "Trust A" shall be placed into "Trust B" to be held, administered and
distributed in accordance with ITEM VII of this Will.
Page 2
ITEM V:
The following provisions shall apply to "Trust A":
(a) The Trustee shall pay to or for the benefit of my husband,
FRANK J. GALLIA, all of the income of this Trust in convenient installments
not less frequently than annually and so much of the princiapl of this Trust as
may be necessary in the sole discretion of the Trustee for the proper support,
maintenance and medical care of my said husband.
(c) Upon the death of my husband, or upon my death if he
predeceases me, the then remaining principal shall be divided into as many
equal shares as there are then living children of mine and then deceased
children of mine represented by then living issue. The Trustee shall hold one
such share as a separate Trust for the benefit of each living child, and one such
share as a separate Trust for the benefit of the issue of each such then deceased
child, per stirpes.
(d) In each Trust thus established for a then living child of mine, the
Trustee shall quarterly pay to or for the benefit of such child all of the income and so
much of the principal of said Trust as, in the discretion of the Trustee, may be
necessary to maintain such child in the proper station in life, including proper support,
maintenance, medical care and college or higher education.
Upon such child's attaining the age of thirty (30) years, the
Trustee shall pay to such child one-half (1/2) of the then principal. Upon such
child's attaining the age of thirty-five (35) years, the Trustee shall pay to such
child the balance of the then principal.
Page 3
Should such child die before final distribution of the assets of
the Trust, but be survived by then living issue, the Trustee shall quarterly pay
the net income from said Trust to or for the benefit of said issue, per stirpes,
living at each time of quarterly distribution; as soon as any one of said issue
attains the age of twenty-one (21) years, and in no event later than twenty (20)
years following the death of my child, the Trustee shall pay over all of the then
assets in the Trust to the then living issue of such deceased Child, per stirpes.
Should such Child die before final distribution and not be survived by then
living issue, the provisions of subparagraph (g) herein shall obtain.
(e) In each Trust established for the benefit of the issue of a deceased child
of mine, the Trustee shall quarterly pay the net income to or for the benefit of the
issue of such deceased child, per stirpes, living at each time of quarterly distribution;
as soon as any one of said issue attains the age of twenty-one (21) years, and in no
event later than twenty (20) years following the death of the survivor of my husband
and me, the Trustee shall pay over all of the then assets in the Trust to the then living
issue of my deceased child, per stirpes.
(f) If at any time before final distribution of the assets of any of the
Trusts established for my children or issue of deceased children, there are no
living beneficiaries of said Trust, the Trust shall terminate, and its assets shall
be added to the other then existent Trusts created herein for the benefit of my
children or their issue. Provided, that if any of said Trusts herein created has
previously been terminated by payment of its principal to its beneficiaries, said
beneficiaries who received payment of the principal of that Trust shall
collectively be considered an "existent Trust" for the purposes of this
paragraph, and one equal share shall be paid directly to such beneficiaries in
Page 4
the same proportion by which they received the principal of the Trust, or, if
deceased, to their issue, per stirpes.
(g) In the event that I am not survived by my husband or any issue, or in
the event there are no issue of mine surviving upon the termination of any Trust, the
principal shall be paid to the individuals set forth below in the following percentages:
(i) Thirty-Five (35%) Percent to my mother-in-law, MARGARET
MARY GALLIA, Old Forge, Pennsylvania;
(ii) Thirty-Five (35%) Pement to my mother, ANTOINETTA
PREATE, Old Forge, Pennsylvania;
(iii) Fifteen (15%) Pement to my husband's sister, MRS. THOMAS
LAZ, Canton, Massachusetts;
(iv) Seven and One-Half (7.5%) Percent to my sister, MRS.
THERESA SIEGEL, Easton, Pennsylvania;
(v) Seven and One-Half (7.5%) Pement to my brother, DONALD
PREATE, Old Forge, Pennsylvania.
ITEM VI: The following provisions shall apply to "Trust B":
(a) Trustee shall have, hold, manage, invest and reinvest the assets of
this Trust, collect the income and beginning at my death pay over the net income
Page 5
in quarterly installments to my husband, FRANK J. GALLIA, during his lifetime.
The Trustee shall also, from time to time, pay to my husband such amounts of
principal of this Trust, as the Trustee (other than my said husband) deems
necessary for the proper support, maintenance and medical care of my husband.
(b) The Trustee shall also, from time to time, pay to my husband so
much of the principal of this Trust as my said husband may in writing request.
(c) Upon the death of my husband, the Trustee shall convey and pay
over all of the remaining assets, whether corpus or income, to or for the benefit of
such person or persons or corporation or corporations, or the estate of my
husband, in such amounts or proportions, and in such lawful interests or estates
whether absolutely or in trust, as my husband may have directed, either by
instrument filed with the Trustee during his lifetime exercising this Power of
Appointment, or by his Last Will and Testament. This Power of Appointment
shall be exemisable by my husband alone and in all events. If the above Power of
Appointment is for any reason not validly exercised by my husband in whole or in
part during his lifetime or in his Last Will and Testament, then upon his death
such portion or all of the principal of this Trust or such interests and estates
therein as shall not have been validly appointed by my husband shall be
transferred to "Trust A" to be held, administered and distributed in accordance
with the provisions of ITEM V of this Will.
(d) If my husband should not survive me, then the provisions of "Trust
B" shall be void, and principal which would have constituted the "Trust B" shall
be added to "Trust A" to be disposed of in accordance with ITEM V of this Will.
Page 6
ITEM VII: No part of the income or principal of the property
held under any Trust created by this Will shall be subject to attachment, levy or seizure by
any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to
his or her actual receipt thereof. The Trustee shall pay over the net income and the principal
to the parties herein designated, as their interests may appear, without regard to any attempted
anticipation, pledging or assignment by any beneficiary under a Trust, and without regard to
any claim thereto or attempted levy, attachment, seizure or other process against said
beneficiary.
ITEM VIII: In the settlement of my estate and during the
continuance of the foregoing Trusts, the Executor and the Trustee shall possess, among others,
the following powers:
(a) To retain any investments I may have at my death, including
specifically those consisting of stock of any bank even if I have named such
bank as the Executor or Trustee herein, so long as the Executor or Trustee may
deem it advisable to my estate so to do.
(b) To vary investments, when deemed desirable by the Executor or
Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or
other securities or in such other property, real or personal, as they shall deem
wise, without being restricted to so-called "legal investments", and without
being limited by any statute or rule of law regarding investments by fiduciaries.
(c) In order to effect a division of the principal of a Trust or for any
other purpose, including any final distribution of a Trust, the Executor or
Trustee is authorized to make said divisions or distributions of the personalty
Page 7
and realty, partly or wholly in kind, and to allocate specific assets among
beneficiaries and Trusts created hereunder so long as the total market value of
any share is not affected by such division, distribution or allocation in kind.
Should it appear desirable to partition any real estate, the Executor or Trustee
is authorized to make, join in and consummate partitions of lands, volumtarily
or involuntarily, including giving of mutual deeds, recognizances or other
obligations, with as wide powers as an individual owner in fee simple.
(d) To sell either at public or private sale and upon such terms and
conditions as the Executor or Trustee may deem advantageous to the estate or
Trust, any or all real or personal estate or interest therein owned by the estate
or Trust severally or in conjunction with other persons or acquired afte~ my
death by the Executor or Trustee, and to consummate said sale or sales by
sufficient deeds or other instruments to the purchaser or purchasers, co~aveying
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, assignments, options or
other writings which may be necessary or desirable in carrying out any of the
powers conferred upon the Executor or Tmstee in this paragraph or elaewhere
in my Will.
(e) To mortgage real estate, and to make leases of real estate.
(f) To borrow money from any party, including the Executor or
Trustee, to pay indebtedness of mine or of my estate, expenses of
administration or inheritance, legacy, estate and other taxes, and to assign and
Page 8
pledge assets of my estate therefor.
(g) To pay all costs, taxes, expenses and charges in connection with
the administration of my estate or a Trust.
(h) To make distributions of income and of principal to the proper
beneficiaries thereof, during the administration of my estate, with or without
court order, in such manner and in such amounts as my Executor deems
prudent and appropriate.
(i) To vote any shares of stock which form a part of the estate or
Trust, and otherwise to exercise all the powem incident to the ownership of
such stock.
O) In the discretion of the Executor or Trustee, 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 the estate.
(k) To disclaim any interest in property which would devolve to me
or my estate by whatever means, including but not limited to the following
means: as beneficiary under a will, as an appointee under the exercise of a
power of appointment, as a person entitled to take by intestacy, as a donee of
an inter vivos transfer, and as a donee under a third-party beneficiary contract.
(1) To do all other acts in their judgment deemed necessary or
desirable for the proper and advantageous management, investment and
distribution of the estate or Trust.
Page 9
ITEM IX: Whenever and as often as any beneficiary
hereunder, to whom payments of income or principal are herein directed to be made, shall be
under legal disability, or, in the sole judgment of the Trustee, shall o~terwise be unable to
apply such payments to his own or her own best interests and advantages, the Trustee may
make all or any portion of such payments in any one or more of the t'ollowing ways:
(a) Directly to such beneficiary;
(b) To the Legal Guardian or Conservator of such beneficiary;
(c) To the Trustee, or to another person selected b~g the Trustee, as
custodian under the Pennsylvania Uniform Transfers to Minor~ Act as to a
beneficiary under the age of twenty-one (21) years;
(d) To a relative of such beneficiary, to be expended by such
relative for the benefit of such beneficiary; or
(e) By itsell expending same for the benefit of said beneficiary.
ITEM X: Any person who shall have died at the same time
as I shall have, or in a common disaster with me, or under such circsamstances that the order
of our deaths cannot be established by proof, or wihhin thirty (30) days of my death, shall be
deemed to have predeceased me.
ITEM XI.: I hereby nominate, constitute and appoint my husband, FRANK J.
GALLIA to be the Executor. My husband shall have the power to nominate and appoint a
successor Trustee and Executor (individual or corporate) to serve upon his death or his
Page 10
inability or refusal to serve as Executor and/or Trustee. In the event of the death or inability
or refusal to serve of my said husband prior to his appointment or nomination of a successor
Executor and/or Trustee, I nominate, constitute and appoint GARRETT F. GALLIA and
LIZA L. GALLIA, to be the successor Executors and Trustees. GARRETr F. GALLIA and
LIZA L. GALLIA, or the survivor of them, shall have the power to nominate and appoint a
successor Trustee and Executor (individual or corporate) to serve upon their death or inability
or refusal to serve as Executor and/or Trustee. In the event of the death or inability or refusal
to serve of said successor Executors and/or Trustee prior to their appointment or nomination
of a successor Executor and/or Trustee, I nominate, constitute and appoint RONALD W.
WALBORN to be the successor Executors and Trustees. The Executor, Trustee and Guardian
am specifically relieved from the duty or obligation of filing any bond or other security.
IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will
and Testament, consisting of this and the preceding ten (10) pages, at the end of each page of
which I have also set my initials for greater security and better identification this ~ day
of ~, 1995.
BEATRICE P. GALLIA
We, the undersigned, hereby certify that the foregoing Will was signed, sealed,
published and declared by the above-named Testatrix 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 first above written, and we
certify that at the time of the execution thereof, the said Testatrix was of sound and disposing
mind and memory.
(SEAL)
(SEAL)
l ?06. ,
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF )
I, BEATRICE P. GALLIA, 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 and Testament; that I signed it
willingly; and that I signed it as my free and voluntary act for the purposes therein expressed.
BEATRICE P. GALLIA
Sworn to and subscribed before
~7 Notary Public/
My Commission Expires:
(SEAL)
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
~~ SS:
We, ~¢A~tcb t~ ~ {:?].-x , ~"~ ~C'C~ ~d
~F~ ~ ~ ~ /~ , ~e Wi~esses whose n~me~ a~igned to the a?ched or
foregoing instrument, being duly quaSfied according to law, do depose ~d say ~at we were
present ~d saw TesmMx, BEATRICE P. GALL~, sign ~d execute ~e ins~ment ~ her
L~t Will ~d Testament; ~at Tes~ signed willingly and that she execu~d s~d Will as
her free ~d volunm~ act for the purposes ~erein expressed; ~at each of us M ~e he~ng
and sight of the Tesm~ signed ~e Will ~ Wimesses; and ~at to ~e best of our ~owledge
the TesmMx w~ at that time eighth (18) or more years of age, of sound mind and under no
constant or undue influence.
Wimess , Wime~s
Witness ~
Sworn to and subscribed before
me this ~5/?'/t day of ~
,19~. Y
Notary Public
My Commission Expires:
(SEAL)
Page 1 of 1
Detailed Results for Parcel 10-19-1598-039.
DistrictNo 10
Parcel_ID 10-19-1598-039.
MapSuflix
HouseNo 181
Direction E
Street LAUER LANE
Ownerl GALLIA, BEATRICE P
Owner2
PropType R
PropDesc
LivArea 3367
CurLandVal 55650
CurlmpVal 300110
CurTotVal 355760
CurPrefv'al
Acreage 0.56
CIGrnStnt
TaxEx 1
SaleAmt I
SaleMo 6
SaleDa 22
SaleCe 19
SnleYr 95
DeedBkPage 00123-01126
YearBIt 1970
HF File Date
HF_Approval_Stntus
in the 2000 Tax Assessment Database
http://taxdb.ccpa.net/details.asp?id= 1 O- 19-1598-039.&dbselect=O 8/20/2004
Date of Death: 12/03/2003
Valuation Date: 12/03/2003
Processing Date: 08/23/2004
Shares Security
or Par Description Sigh/Ask Low/Bid
Estate of: Gallia. Beatrice
Account: File No. 12003-0001
Report Type: Date of Death
Number of Securities: 2
File ID: gallia.bea.estate
Mean and/or Div and Int Security
Adjustments Accruals Value
1)
2)
45 GENERAL ELEC CO (369604103)
COM
New York Stock Exchange
12/03/2003
40 MICROSOFT CORP (594918104)
COM
NASDAQ - Industrial
12/03/2003
29.70000 29.32000 S/L
26.07000 25.62000 S/L
29.510000 1,327.95
25.845000 1,033.80
Total Value:
Total Accrual:
Total: $2,361.75
$0.00
$2,361.75
Page 1
This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4)
NEILL
Funeral Home Inc.
January 27, 2004
Dr. Frank Gallia
181 E Lauer Lane
Camp Hill, PA 17011
This is an itemized bill for the funeral of: Beatrice P. Gallia
PROFESSIONAL SERVICES AND MERCHANDISE SELECTED
Complete Traditional Service ........................
Hairdressing / Color ...............................
Additional Transportation ...........................
Flower Sales .....................................
Z64 699 IDH VENETIAN BRONZ .....................
Sub - Total $
CASH ADVANCES
Death Certificate .................................. $
Honorarium ......................................
Musician/Vocalist .................................
Patriot News .....................................
Altar Service .....................................
Sub - Total $
Total Funeral Charges $
Payment Received $
3,495.00
75.00
200.00
795.00
7,995.00
12,560.00
30.00
200.00
175.00
210.90
20.00
635.90
13,195.90
(12,115.00)
Balance Due on Account (Due date: 01/05/2004)
Ref No.: 1002314
$1,080.90
3401 Market Strcel
Camp Hill, PA - 1701 ] -4428
tel 7] 7 737-8726
fax 717 73%]859
3501 Dcrry Stred
Harrisburg, PA - ]7] ] D1817
tel 717 564-2633
fax 717 561-9918
Member of
ALDERWOODS
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
Estate of Beatrice P. Gallia No. 21-2003-1024
also known as
late of Hampden Township, Cumberland
County, PA
, Deceased
Date of Death December 13, 2003
Social Security No. 171-36-6238
Personal Representative(s) of the above Estate, deceased, vedfy that the items appearing in the following inventory include all of
the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the
valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedenrs death, and that
Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the
end of this inventory. INVe vedfy that the statements made in this Inventory are true and correct. INVe understand that false
statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney: James A. Ulsh, Esquire
I.D. NO.: 10169
Address
Telephone: /717) 232-5000
3401 N. Front St., PO Box 5950, Harrisburg, PA 17110
Personal Representative:
ra~l~k J. Gallic, ~(ec. u,,fto:
Dat~:
DESCRIPTION
Real Property:
Real estate situate in Hampden Township, Cumberland County,
PA, known as 181 E. Lauer Lane; tax parcel number 10191598039.
Personal Property:
45 sharas of common stock in General Electric Co. at $29.51 per
share
40 shares of common stock in Microsoft Corp. at $25.845 per share
Commerce Bank Checking Account #0512074733
Commeme Bank Savings Account #0616068848
Janney Montgomery Scott Money Market Acct. #HB23 3521-5896
2002 Mercedes SLK
TOTAL
373,548.00
1,327.9~
1,033.80
1,910.30
9,294.34
4,059.40
36,000.00
427,173.79
VALUE
Attach Additional Sheets If Necessa¢'(/
405346vl
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal
representative, include the value of each item, but such figures should not be extended into the total of the Inventory.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVTSZON
DEPT. 280601
HARRISBURG, PA 17118-0601
JAMES A ULSH ESQ
METTE ETAL
PO BOX 5950 L~:.
Hag PA
COMMONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOT/CE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR D/SALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-15¢7 EX AFP (02-05)
DATE 11-01-ZOOq
ESTATE OF GALLIA
DATE OF DEATH 12-05-2005
F/LE NUMBER 210$-lOZq
COUNTY CUMBERLAND
ACN 101
I Aeoun~ Reei~ed
BEATRICE P
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF NTLLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAISEMENT, ALLO#ANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GALLIA BEATRTCE P FILE NO. 21 05-102q ACN 101 DATE 11-01-200q
TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED
RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S~ocks end Bonds (Schedule B) (2)
3. Closely Held S*ock/Par~nershLp Zn*eres* (Schedule C)
q. Mor~gages/No~es Rece/veble (Schedule D) (q)
S. Cash/Bank Deposi~s/H/sc. Personal Proper*y (Schedule E)
6. JoLn~ly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To'al Asse~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adc. Costs~Misc. Expenses (Schedule H) (9)
10. Deb~$/Hor~gege L/ab/1/~/es/Llens (Schedule Z) (10)
11. To,al Deduc~/ons
Ne* Value of Tax Re*urn
375~5q8.00
2~$61.75
.00
.00
51;26q. Oq
.00
NOTE: To /nsure proper
credi~ ~o your account,
subeL~ ~he upper por*Lon
of ~h/s fore w/~h your
~ex payment.
27,9q2.q2
.00
(11) 27.942. qZ
(12) qOO,83q.5q
15.
1fi.
NOTE:
ASSESSMENT OF TAX:
15. Aeoun~ of L/ne lq a~: Spousal ra~e
16. Amoun~ of L/ne lq ~axable a~ L/heal/Class A ra~e
17. Aeoun~ of L1ne lq e~ Sibllng re~e
18. Aeoun~ of Line lq ~axable a~ Collateral/Class B ra~e
19. Princ/pal Tax Due
TAX CREDITS
PAYMENT RECETpT DT$COUNT
DATE NUMBER ]:NTEREST/PEN pATD (-)
05-05-200q CD0036~7 ~50.92
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(15) 200,q25.26 x O0 = .00
(16) 200,q09.28 x Oq5 = 9,018.q2
(17) . O0 x 12 = . O0
(~8), .00 x 15 = .00
(19)= 9,018.q2
AMOUNT PAZD
8,750.00
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
Chari~cable/Governeen~:al Bequest:s; Non-elec~ced 911:5 Trusts (Schedule J) (1:5) . O0
Ne~c Value of Es~:a~:e Sub.~ec~ ~co Tax (lq)
Zf an assessment was ~ssued previously, l~nes :Lq, :15 and/or ~6, :17, :18 and :19
reflect f~gures that ~nclude the totaZ of ALL returns assessed to date.
9,200.92
182.50CR
.00
182.50CR
( 1F TOTAL DUE ZS LESS THAN $1, NO PAYMENT 15 REQUIRED.
IF TOTAL DUE ZS REFLECTED AS A "CREDIT- (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE S~DE OF THIS FORM FOR INSTRUCTIONS.)
lz605.17
(8) q28,776.96
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNZN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonaealth 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 23 of 2000. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISiS). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z4-hour
ansearing service for forms ordering: 1-800-562-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3010 (TT only).
Any party in interest not satisfied with the appraisement, a11oeanca, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 261011, 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. 280601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (SZ) discount of
the tax paid is allowed.
The leg tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the 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 (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (6X) percent per annum caZcuIated at a daily rate of .000164. All taxes ahich became delinquent on and after
January 1, 1981 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 1981 through ZOOq are:
Interest Daily Interest Daily Interest
Year Rate Factor Year Rate Factor
~ 201 .0005q8 ~-~'8-1991 11Z .000301
1983 16Z .OOOq38 1992 9Z .000147
1984 11Z .000301 1993-199fi 71 .000191
1985 131 .000356 1995-1998 9Z .OOOZfi7
1986 101 .00027~ 1999 71 .000191
1987 101 .000174 ZOO0 7Z .000191
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
Daily
Year Rate Factor
~ 9Z .000247
ZOOZ 6Z .000164
2003 5Z .000137
2004 4Z .000110
X NUI~BER OF DAYS DELZNI;IUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent wiX1 reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. Xf payment is made after the interest computation date shown on the
Notice, additional interest must be caXculated.
BUREAU OF INDIVI~;'~'X~'i (ii'Cll'::: n':
INHERITANCE TAX DIVIS!-QN-"'..J'-"~,!, ,-.,'i ' tl'-..'L \.J
PO BOX 280601 t j (\
HARRISBURG~ PA 17128-lJi6I1I-
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REV-U07 EX AFP [09-041
CI..Eflf\
OP?H,'~',,>,!',S
JAMES iC!U'l!sH ESQ'
METTE ETAL
PO BOX 5950
HBG PA 17110
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
12-13-2004
GALLIA
12-03-2003
21 03-1024
CUMBERLAND
101
BEATRICE
P
7rrc, If'; Il..- P-'I",- :',: 39
..." >.J,.' ,", ,- I. . ~.
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this for.. with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
~~:r&~,r.l5r.A~J..rGl~.6!~...........:rA~!fA~e1r"fA5r.!'A~~.O".A~l:60Jrr...ii......................
ESTATE OF GALLIA BEATRICE P FILE NO.21 03-1024 ACN 101 DATE 12-13-2004
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHEO ESTATE. SHOWN BELOW
IS A SUHMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-01-2004
PRINCIPAL TAX DUE:.
9,018.42
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-03-2004 CD003637 450.92 ~ 8,750.00
11-22-2004 REFUND .00 182.50-
TOTAL TAX CREDIT 9,018.42
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
. IF PAID AFTER THIS DATE, see REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A ..CREDIT" (CR)..
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ]
'\l..s.~