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Home My WebLink About11-07-11 (2)LAw oF~cES of ZULLIDIGER-DANES PROFESSIONAL CORPORATION JOEL R. ZULLINGER j zullinge~zullinger-davis. com 14 North Main Street, Suite 200 Chambersburg, PA 17201 717-264-6029 717-264-1884 (FAX) Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Dear Register: SUZANNE M. TRINH HAMILTON C. DAMS strinhla,zullinger-davis.com hdavis _.zullinger-davis.com 20 East Burd Street, P.O. Box 40 Shippensburg, PA 17257 717-532-5713 717-530-5222 (FAX) November 4, 2011 c-~ o =~- , ~: to x ~ --~ , ` -, c,.v -~, -7,, --r-., ~ :~ ~ c~ ~ _ --~ ~ ' o ~ `" -„ c~~ RE: Estate of Ruth H. Davidson In connection with the above estate, I am enclosing the following. • Original and one copy of the PA Inheritance Tax Return; • Check payable to Register of Wills, Agent in the amount of $8,229.02, for PA Inheritance Tax due; • Check payable to Register of Wills in the amount of $15.00, for filing fee. If you have any questions, please contact my Chambersburg office. Thank you. Very truly yours, , ~' J 1 R. Z ' ge Chi Encls. J 1505610140 REV-1500 ~` ~°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes runty Code Year File Number PO Box 28oso1 INHERITANCE TAX RETURN 2 1 1 1 0 9 0 1 Harrisbu PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYW 1 7 9 1 0 3 8 5 2 0 8 1 0 2 0 1 1 1 2 0 3 1 9 1 8 Decedent's Last Name Suffix Decedent's First Name DAVI DSON MI RUTH H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death 4. Limited Estate prior to 12-13-82) 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required ® death after 12-12-82) 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTWL TAX INFORMATION SHOULD BE DIRECTED T0. Name Daytime Telephone Number J OE L R. Z U L L I N G E R 7 1 7 2 6 4 6 0 2 9 .~..a First line of address 14 NORTH MAI N Second line of address S U I T E 2 0 0 City or Post Office C H A M B E R S B U R G S T R E E T State PA ZIP Code REGISTE T ~ 19tILLS USE-ANLY . - ' ~ ~ Vin ~ r x <; r ~'i -~- C7 -~ i_ rs r- ~ ~, , ~ ' J ` : _~~ - - ~ -, .. ~`fE FILED ~ ~ 1 7 2 0 1 Correspondent's e-mail address: Under penalties of perjury, I dedare that I have examined this return, induding accompanying schedules and statemerrts, and to the best of my knowledge and belief, rt rs true, correct and complete. Dedaration of preparer other than the personal representative is based on all information of which SI ;TURF O~RSON RESPONSIBI„E FOR F LING RETURN PmParer has any knowledge. U/)/,L ~'71"r~ DATE ADDRESS / ~ ~ '- 1 MCDERMOND ROAD NEWVILLE PA 17241 SI U OF PR RER T PRESET • DATE ADDR a l~ 14 RTH MAIN ST SUITE 20 CHAMBERSBURG PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 ].505610140 J J 1505610240 REV-1500 EX DecedenPs Social Security Number l)eoedenYsName: RUTH H. DAVIDSON 1 7 9 1 0 3 8 5 2 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 2. Stocks and Bonds (Schedule B) ...................................... 2. 3. Closet' Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 2 0 8 9 8 7 . 4 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Ng~Probate Property (Schedule G) u Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ................... ... ..... 8. 2 O 8 9 $ 7 ~ 4 9. Funeral lenses and Administrative Costs (Schedule H) .......... ... ..... 9. 1 3 5 7 2. 3 3 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ..... ... ..... 10. 2 S 2 3. 6 5 11. Total Deductions (total Lines 9 and 10) ........................ .. ..... 11. 1 6 4 9 5. 9 8 12. Net Value of Estate (Line 8 minus Line 11) ..................... .. ..... 12. 1 9 2 4 9 1 4 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for whi h c an election to tax has not been made (Schedule J) ............... .. ..... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............... ... .... 14. 1 9 2 4 9 1 . 4 9 TA X CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 911 fi (a)(1.2) x .o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 1 9 2 4 9 1. 4 9 1s. 8 6 6 2. 1 2 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. TAX DUE ............................................... ... .... 19. 8 6 6 2. 1 2 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 L 1505610240 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: Flle Number 21 11 0901 DECEDENTS NAME RUTH H. DAVIDSON STREET ADDRESS CITE STATE ZIP Tax Payments and Credits: ~• Tax Due (Page 2, Line 19) 2. Credits/Paymenls A. Prior Payments B. Discount 433.10 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2, Llne 20 to request a refund. (1) 8.662.12 Total Credits (A + B) (2) 433.10 (3} (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 8.229.02 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ................................................................ ...... ^ ^ b. retain the right to designate who shall use the property transferred or its income; .......................... ...... ^ ^ c. retain a reversionary interest; or ............................................................................................ ..... ^ ^ d. receive the promise for life of either payments, benefits or care? ................................................... ..... ^ ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................. ..... ^ ^ 3. Did decedent own an 'intrust for' or payable-upon~leath bank account or security at his or her death? .... ..... ^ ^ 4. Did decedent own an individual retin:ment account, annuity or other non-probate property, which contains a benefiaary designation? ............................................................................................. ..... ^ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after 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 [i'2 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)J. 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 ff 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 benefiaaries 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)]. Asibling 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 COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RES DENT DECEDENT N PERSONAL PROPERTY ESTATE OF FILE NUMBER RUTH H. DAVIDSON 21 11 0901 Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with right of survivorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Checking Account #97202029, MST Bank, copy of verification attached 208,843.95 2. I Refund, Capital Blue Cross ~ 143.52 TOTAL (Also enter on line 5, Recapitulation) I ; 208 987 47 (If more space ~ needed, insert additional sheets of the same size) REV-1511 EX+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER RUTH H. DAVIDSON 21 11 0901 Der~deM's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger-Bricker Funeral Home, funeral expenses 10,695.83 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Represer~tive(s) Street Address Chy State ZIP Year(s) Comm'ssion Paid: 2, Attorney Fees: Joel R. Zullinger 3. Family F~cemption: (If deoedeM's address ~ not the same as daimants, attach explanatan.) Claimant Street Address Cry State ZIP Relationship of Claimant ~ Decedent 4. Prate Fes; Letters - 310.00; will 15.00; JCS fee 23.50; automation 5.00; short certificates 8.00; filing return 15.00 5 Aooountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL (Also enter on Line 9, Recapitulatlon) I ; If more space is needed, use additional sheets of paper of the same size. 2,500.00 376.50 13 REV-1512 EX+ (12-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE( DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS ESTATE OF FILE NUMBER RUTH H. DAVIDSON 21 11 0901 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, Including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Green Ridge Village, balance due for care services 2,660.22 2. (Millennium Pharmacy, balance due for prescriptions ~ 263.43 TOTAL (Also enter on Line 10, Recapitulation) I $ 2 923 65 If more space ~ needed, insert addfional sheets of the same size. REV-1513 EX+(01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RUTH H nAVII~S(~N ~~ A A ,,,,~. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS pndude outright spous) I distributions and Uansiers under S 91 ec. 6 a 1.2 .] 1. Carol Ann Negley Lineal 1 McDermond Road one-fifth of residue Newville, PA 17241 2. Harry J. Davidson, Jr. Lineal 676 Walnut Bottom Road one-fifth of residue Shippensburg, PA 17257 3. William Davidson Lineal 20 Strafford Street one-fifth of residue Shippensburg, PA 17257 4. Richard Davidson Lineal 956 Baltimore Road one-fifth of residue Shippensburg, PA 17257 5. Michael Molter Lineal 6 Kelhigh Drive one-fifth of residue Chambersburg, PA 17201 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ; ~~ ~ ~ ~~~ ~ ~Nax ~~ nex~ea, use aaamonal sneers oT paper or the same size. ~~~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302) 934-2955 September 12, 2011 Zullinger-Davis 14 North Main Street Suite 200 Chambersburg, PA 17201 Re: Estate of Ruth H Davidson Social Security: 179-10-3852 Date of Death: August 10, 2011 Dear Sir or Madam: Per your inquiry on August 24, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 97202029 Ownership (Names ofJ Ruth H Davidson Richard L Davison (POA) _ Opening Date 01/l8/08 Balance on Date of Death $208,843.95 Accrued Interest $ .00 Total $208,843.95 For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please caD the King Street Office at #717-532.4132. We were unable to locete any safe deposit box for the above-mentioned decedent. This letter does not include any aocamts in vvlrich the deceased may have been listed as Power of Attorney, Custodian of ilmform 1~-ansfers, Representative Payee, or Trustee under a Written Agreement Sincerely, Tammy Spencer Adjustment Services LAST WILL AND TESTAMEN'T' I, Ruth H. Dav.idson,. of Shippensburg Township, Cumberland County, Pennsylvania, being. of sound and disposing mind, memory and understanding, do hereby declare .this to be my will, hereby revoking any and all .former wills and codicils thereto by me heretofore made. FIRST ,~ I direct that all my just ..debts and. funeral expenses, including all expenses of my last illness, shall be paid from my estate as soon as practicable after my .decease, as a ,dart of~~the expense of the administration of my estate. ~~ ~ P~; ~> ~ ~ ~ ~~ c_~ SECOND ~~'~~ ''° - ~='~"~ CU ~ `'• -~ ~`-'' I ive,..devise and be. ~' g queath the residue of my e.st~te of e erg., .c- nature and wherever situate to my husband, Harry J . Davidson, providing he survives me by thirty days. THIRD Should my husband, Harry J. Davidson, predecease me or die on or before the thirtieth day following my .death, I give, devise and bequeath. the residue of my estate of every nature and wherever situate to my children, Carol Ann Negley, Harry J. Davidson, Jr., William Davidson, and Richard Davidson, and m.y grandson, Michael Motter, in equal shares, provided that the share of any. of my Page. 1 of a Six-Page Will children. or my said grar_dchild, who predecease me or die on or before. the thirt.ie.th day .following my death, shall be distributed to his or her issue, .per stir.pes, living on the thirty-first day following my. .death, and in default of any .s.uch then-living issue, such share shall be added to the share or shares for my ether children or my grandson named in this paragraph. Third. FOURTH In. the .event. that .anyone. .entitled. .to a share. of my estate should be under. the a.ge of eighteen .years at the time for distribution to him or her, I constitute and appoint Dauphin Deposit Bank and .Trust Company, Shippen.sburg, Pennsylvania, guardian of any property which passes. either under. this will or .otherwise to said minor. Said guardian shall., in the guardian's sole discretion and without. Order of Court, u se principal as well as income from time to time as may appear to be necessary .for the minor's welfare, comfort, medical care, recreation, support and education, without responsibility. to the minor. or to any .person taking care of the minor; and the remaining balance in the hands of said guardian shall be. distributed to said minor when he or .she attains the age of eighteen ..years. Tf .such minor. dies prior to .attaining. the a.ge of eighteen. .years, said guardian is authorized in the guardian's discretion. to pay part or all of his or her funeral expenses and the remaining balance in. the hands of said guardian shall be distributed to his or her personal representative. In the event the funds held by the guardian .for any minor become, in the Pa.ge.2 of a Six-Page Will opinion of the guardian, too small for proper and efficient administration,. the guardian, in the guardian's sole discretion, may deposit such funds in a savings account in the name of the minor . FIFTH Any fiduciary under this will shall have the following powers in addition .to those.ves.ted in them by law and by .other provisions of my will applicable to all property, whether principal or income, including property held for minors, exercisable without Court approval, and ef.fect.ive until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, without regard to any principle of diversification of risk. B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries, as they .deem proper, without .regard to any principle of `v diversification of risk. C. To sell at .public or private sale,- .to exchange or to lease, for any .period of time, any real or .personal property, and to give options for sales, exchanges or .leases, for such prices and upon such terms or conditions as they .deem proper. D. To allocate receipts and. expenses. to principal or income or partly to each as they from time to tame think proper. E. To compromise any. claim or .contr.c~versy. Page. 3 of a Six-Pa.ge Will F. To distribute in cash or in kind or partly each. G. To hold property in their names without .designation of any fiduciary capacity or in the name of a nominee or unregistered. SIXTH I direct that all. taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my .residuary. estate as a part of the expense of the administration of my estate. SEVENTH I appoint my husband, Harry J. Davidson, as executor of this my will. Should my husband predecease me, fail to qualify or .cease to act as such executor, I appoint my children, Carol Ann Negley and Harry J. Davidson, Jr., as co-executors of this my will. EIGHTH No bond shall be required. of any fiduciary .hereunder in any jurisdiction. IN WITNESS WHEREOF, I have. hereunto .set my hand and .seal to this, my last will and testament, consisting of six. typewritten pages,. the first three of which bear my signature in the margin for the purpose of identification, this ~ J:~.~~~ day of :. *~ . .. , l~g~~, . ,. . ~~~ ~~~ cocci ~i--~2 ( SEAL) Page 4 of a Six=Page Wi1;1 Signed, sealed, .published and declared by. the above-named testatrix, as and for her 1a.st will and testament in our presence, who in her presence, at her .request and in the presence of each .other have hereunto .set our hands as attesting witnesses. 7. A. ~ / \. ~ ~ Address ~~ ~z ~... ..... F 7" /~L........ . ress .We , Ruth H . Davidson , ~ .;1~~ ~ ~ ~ , ;~llc ~ j.~'.1l~i~'' , and i/P~I~,(~..: ~; 5~~~:~~ ~ ~ the .testatrix .and the witnesses, respectively, whose names are signed .to the .attached or foregoing instrument, being f 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 (or willingly directed another. to sign for her), .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 witnesses and to the best of their knowledge, the .testatrix was .at. that. time. eighteen years of age or older, of sound mind and under no constraint or undue influence . Witness Subscribed,, sworn .to .and .acknowl.edg.ed before me by the above-named testatrix Page 5 of a Six-Page Will and subscribed and sworn .to before me by the ovr -named witnesses,. this ~~~~`~• day of.. t~L-.~. 1~9~~ ~/: ~~9!9@~ufi..~''4`3:~3~~~~~E96eS ~`.k'o4^L`LniFi+:'~i e:~ [c;^eY~S°v Page 6 of a Six-Page WiII ~- ~ ~ ::~ " ~ :V . -~ ,,~~ w~°o ~~ . , _ i.- J pp~~ ,«W Z1 w ~U ~) ~c 1~~ ~.~ ` 1 1~ ~ ~ 1 ' L1 g w~ ~' x ~L ., , ~~o , . , ~. ~~o< ~ F v r a o n ++ ~ ~ ~ O T !/~ ~ ^~ ~ ~ a ~ ~ O U Gl M .c ~ .Q ~ ~ ~ ~-+ ~ ~Z ~ ~ _ ~ w via _ ~ ob ~ ~ T ~ ~1 ~ ~ d ~ 01 r-I 1.1 ~"~ ,~~~~ U ~~,~.~ N .~~ o~ ~ V N ~ ~.+ U '-I U •• O