HomeMy WebLinkAbout03-0560 PETITION
Estate of MARGARET I. GNAU No.
also known as To:
Deceased.
Social Security No. 2 0 5- 0 9 - 91 1 {
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or_older al~ ttt~he e~t9 or
in the last will of the above decedent, dated ,july
and codicil(s) dated
FOR PROBATE and GRANT OF LETTERS
Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
in the
named
., 19
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumberland
h__ca]llp_ ~]~]~].m, ilypo/{ p~i~c~l~a~ residence at Ar~ar~m~n~ 305.
j '
(list street, number and muncipality)
County, Pennsylvania, with
820 I, imburn Road
Decendent. then 8~1_ years, of age, .died. Jun~ 27.. 2003 , 19 ,
at ' Holy ~pirlt ~ospxca±
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylva~LaneL,~o
situated as follows:
$180~000.00
$
WHEREFORE, petitioner(s) respectfully
presented herewith and the grant of letters
theron.
request(s) the probate of the last will and codicil(s)
Testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
"'LEON C. MDR~HART Va. (~V/
1803 Hearthstone Lan'e-'
Middletown, PA 17057
O
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA '1
COUNTY OF O__.o,~--~,3a,.~k . ]' ss
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of tl:e knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and tru!~ adtninister the estaJ~ according to law.
Sworn to or affirmed and subscribed ,- t~ Q~tg?.~/'~-f/~.(-~--'¢~
befo[,e m.e this Ol~ ..... day of [ -/ ~' - t ~ ~.
l'-t-15~- ~
No. ~l- 03- 5~o
Estate Of MARGARET I. GNAU , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW ~ cl ~,~ OO c% l~ , in consideration of the petition on
the reverse side her~f, ~'
satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated JHL¥ 14: 1 q89
described therein be admitted to probate and filed of record as the last will of
and Letters TESTAMENTARY
are hereby granted to LEON
C. MOREHART
FEES
Probate, Letters, Etc ........... $,,q,3~ .Oo.
Short Certificates( ) .......... $
~~~.. $ /,z .o.o
TOTAL
~i~ea . ~ .t ~.:. ~. ...................
/ ^~o'~¥ cs'~p, ct. ,.~. No.)
~/~teven Howell, Esquire
ADDRESS
619 Bridge Street
New Cumberland, PA 17070
PHONE
O3(717) 770-1277 Voice
(717) 770-1278 Fax
Supreme Court I.D. 62063
REGISTER OF WILLS OF
OATH OF SUBSCRIBING
COUNTY
(each) a subscribing witness
law, depose(s) and say(s) that
codicil
will presented herewith, (each)
duly qualified according to
present and saw
the testat. ., sign the same and that __
request of testat.__ in h presence and (in
other subscribing witness(es)).
Sworn to or affirmed and subscribed
me this ~f
i/// Register
signed as a witness at the
~resence of each other) (in the presence of the
(Name)
(Name)
(Address)
REGISTER OF WILLS OF ~--~,~'l~,~l~ COUNTY
OATH OF NON-SUBSCRIBING WITNESS
(each) a subscriber hereto, (each) being duly qualified according to law, depos/e(s) and say(s) that
familiar with the signature of I'~ I~,Pcn ~ ~."~ "~. ~./~
testat f' [ ~ of (one of the subscribing witnesses to) the will presented herewith and
~c-odi~l
that ~ ~_ believO~ the signature on the will is in the handwriting of
to the best of ~ knowledge and belief.
Sworn to or affirmed and subscribed before
me this C~,~:~e,~ day of
(Address) S~0 ~- ~
LAST WILL AND TESTAMENT
OF
MARGARET I. GNAU
BE IT REMEMBERED that I, Margaret I. Gnau,, presently
residing at 30 West Pine Street, Enola, East Pennsboro Township,
Cumberland County, Pennsylvania, being of sound mind and disposing
memory, do hereby make, publish and declare this to be my Last
Will and Testament, hereby revoking all Wills and Codicils
heretofore made by me.
ITEM I: As soon after my death as my Executor, hereinafter
named, deems consistent with good management, he shall pay from
the assets of my Estate all debts duly allowed against my Estate
and funeral expenses.
ITEM II: I hereby give, devise and bequeath all of my
property, real, personal or mixed, of whatever nature or kind, or
wheresoever situate at the time of my demise, to my husband,
Everett D. Gnau provided he survives me.
ITEM III: If my husband should predecease me, then I hereby
give, devise and bequeath all of my property, real, personal or
mixed, of whatever nature or kind, or wheresoever situate at the
time of my demise, to my son, Leon C. Morehart, Jr. If my son
should predecease me, then I hereby give, devise and bequeath all
of my property, real, personal or mixed, of whatever nature or
kind, or wheresoever situate at the time of my demise to such
charity or charities, civic enterprise(s), educational and
religious enterprise(s) as my executor shall designate and
appoint, to each such sum(s) as my executor shall approve. It is
my intention that such charitable organizations be limited to
those specified under IRC (1954) Sec 2055.
ITEM IV: All federal, state, and other death taxes payable
on the property forming my gross estate for tax purposes, whether
or not it passes under this Will, shall be paid out of the
principal of my residuary estate just as if they were my debts,
and none of those taxes shall be charged against any beneficiary.
ITEM V: I nominate and appoint my son, Leon C. Morehart,
Jr., as Executor of this, my Last Will and Testament. If my son
does not survive me, does not accept this appointment, or resigns
as Executor, then I nominate and appoint my attorney, William J.
King, Jr., as Executor of this, my Last Will and Testament.
ITEM VI: I direct that any fiduciary acting hereunder shall
not be required to enter bond or other security in any Court or
jurisdiction in which said fiduciary may be called upon to act.
ITEM VII: I authorize my Executor:
A. To retain and to invest in all forms of real
and personal property, regardless of (i) any limitations imposed
by law on investments by executors or trustees, (ii) any principal
of law concerning delegation of investment responsibility by
executors or trustees, or (iii) any principal of law concerning
investment diversification;
-2-
B. To compromise and to abandon any property
which, in my Executor's opinion, is of little or no value; to
borrow from, and to sell property to others, and to pledge
property as security for repayment of any funds borrowed;
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 or leases;
D. To join in any merger, reorganization,
voting-trust plan or other concerted action of security holders,
and to delegate discretionary duties with respect thereto;
E. To use administrative or other expenses of my
Estate as income tax deductions and to value my Estate for tax
purposes by any optional method permitted by the law in force when
I die, without requiring adjustments between income and principal
for any resulting effect on income or estate taxes;
F. To distribute IN KIND and to allocate
specific assets among the beneficiaries in such proportions as my
Executor may think best, so long as the total market value of any
beneficiary's share is not effected by such allocation.
These authorities shall extend to all real and
personal property at any time held by my Executor and shall
continue in full force and effect until the actual distribution of
all such property. All powers, authorities, and discretion
granted by thei Will shall be in addition to those granted by law
and shall be exercisable without leave of Court.
-3-
ITEM VIII: My husband and I are executing Wills at
approximately the same time, in which each of us is the primary
beneficiary of the Will of the other. These Wills are not being
made because of any agreement between my said husband and myself.
Either Will may be revoked at the sole discretion of the maker
thereof.
ITEM IX: If any provision of this Will or any Codicil hereto
is held to be inoperative, invalid, or illegal, it is my intention
that all of the remaining provisions hereof shall continue to be
fully operative and effective as far as is possible and
reasonable.
IN WITNESS WHEREOF, I have set my hand and seal to this, my
Last Will and Testa~t, this /~ ~ day of
J~~ , 1 989.
Margaret I. Gnau
The foregoing instrument of four (4) typewritten pages, including
this page, (with a total of five (5) typewritten pages, including
the next page), was subscribed, published and declared by the
above named Testatrix to be her Last Will and Testament, in the
presence of us, who in her presence, at her request, and in the
presence of each other, have hereunto subscribed our names as
witnesses; and we declare that at the time of the execution of
this instrument, the Testatrix, according to our best knowledge
-4-
and belief, was of sound mind and disposing memory and under no
constraint.
-5-
MARGARET I. GNAU
WILLIAM J. KING, JR.
ATTORNEY AT LAW
427 NORTH ENOLA ROAD, SUITE C
ENOLA, PENNSYLVANIA 17025-2100
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
MARGARET I. GNAU
Date of Death:
June 27, 2003
2003-00560
Will No. Admin. No.
21-03-0560
To the Register:
I certify that notice of (beneficial interest) 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 July 9, 2083 .
Name Address
LEON C. MOREHART 1803 HEARTHSTONE LANE, MIDDLETOWN PA 17055
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
N/A
Date:
Name STEVEN HOWELL ESQUIRE
Address
619 Bridge Street
New Cumberland, PA 17070
TelephoneT(17) 770-1277
Capacity: __
XX
Personal Representative
__Counsel for personal representative
OFFiCiAL USE ONLY
COMMONWEALTH OF I REV-1500
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601 INHERITANCE TAX RETURN
HARRISBURG, PA RESIDENT DECEDENT
FILE NUMBER
2 I _ 03
0560
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Z GNAU, MARGARET I. 205 - 09 - 9111
t't DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
L~ JUNE 27, 2003 OCTOBER 11, I 91 8
f.) REGISTER OF WILLS
1.1.1 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
0 N/A N/A _ _
~:~oo,
fl.
[]1. Original Return
E~4. Limited Estate
~'6. Decedent Died Testate (Attach copy of Will)
L---'~ 9. Litigation Proceeds Received
[]2. Supplemental Return
---] 4a. Future Interest Compromise (date of death after 12-12-82)
[]7. Decedent Maintained a Living Trust (Attach copy of Trust)
[~10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
E~3. Remainder Return (date of death prior to 12-13-82)
F--] 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
~"] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
NAME
STEVEN HOWELL: ESOUIRE
FIRM NAME (IfApplicable)
HOWELL LAW FIRM
COMPLETE MAILING ADDRESS
619 BRIDGE STREET
NEW CUMBERLAND PA
1707O
10.
11.
12.
13.
14.
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
E~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11)
SRg~g4q.16
$59,476.13
$33,515.35
$ 9,876.62
$ 110.10
(8) $179,634.64
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
(11) $ 9,986.72
(12) $169,647.92
(13)
(14) $169,647.92
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) x .0 __ (15)
$169,647.92 45
16, Amount of Line 14 taxable at lineal rate x .0 __ (16)
17. Amount of Line 14 taxable at sibling rate x .12 (17)
18. Amount of Line 14 taxable at collateral rate x .15 (18)
19. Tax Due (19)
$ 7,634.16
$ 7,634.16
Decedent's Complete Address:
ISTREET ADDRESS
Apartment 305
820 Lisburn Road
CITY C~,,~ HAll
STATE
PA ziP1 7 0 1 1
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E ) (3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
(1) $ 7,634.1 6
$ 7,634.16
$ 7,634.16
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; .......................................................................................... [] ~
b. retain the right to designate who shall use the property transferred or its income; ............................................ []
c. retain a reversionary interest; or .......................................................................................................................... []
d. receive the promise for life of either payments, benefits or care? ...................................................................... []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. ~ []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ [] ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE 6 AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PER, gJ~N RESP(~N,,~,~BLE FOR FILINJ~'~ETURN, A
ADDRESS / ' U
1803 Hearthstone L~ Middletown,
SIGNATURE OF
PA 17057
ADDRESS
619 Bridge -~ reet, New Cumberland, PA 17070
DATE
· DAT. E
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive paten
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as a
individual who has at least one parent in common with the decedent, whether by blood or adoption.
* RL=V'1503 EX + (1'97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
MARGARET I GNAU
FILE NUMBER
21 -03-0560
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
PNC INVESTMENTS
7553.894 shares of Blackrock Gov't
Inc. (CCGAX) at $11.47 per share as of
June 27, 2003
TOTAL (Also enter on line 2, Recapitulation)
(if more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
$ 86,643.16
$ 86,643.16
REV-1508 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARGARET I GNAU
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 -03-0560
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorshi must be disc!_~_~ed on Schedule F.
ITEM
NUMBER
DESCRIPTION
3.
4.
5.
6.
7.
GROSS PROCEEDS FROM BRICKER'S AUCTION
OF PERSONAL PROPERTY
REFUND FROM MALLAR~DRUN APARTMENTS
PNC ACCOUNT
PNC CERTIFICATE OF DEPOSIT
STATE FARM RENTER'S INSURANCE REFUND CHECK
HILL~RD & LYONS
PRUDENTIAL LIFE INSURANCE PAYABLE TO ESTATE
The sum of $3,647.67 was paid to the Estate as
beneficiary on a life insurance policy. It is
exempt from PA Inheritance Tax pursuant to §9111(d)
and (e). It is not included below but provided
for informational purposes.
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
$ 1 , 681 . 75
$ 368.01
$ 23,134.53
$ 33,949.00
$ 51 .06
$ 291 .78
$ 0.00
$ 59,476.13
REV*~,'509 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARGARET I GNAU
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21 -03-0560
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS
LEON C. MOREHART
R. 1803 Hearthstone Lane
M~ddletown, PA 17057
RELATIONSHIP TO DECEDENT
Son
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1. A. 994 Waypoint Bank Savings Account $36,094.71 50% $18,047 35
902130280 '
A. 994 PNC Money Market $30,936.00 50% $15,468.00
5140023733
TOTAL (Also enter on line 6, Recapitulation) $ $ 3 3,51 5.3 5
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
MARGARET I GNAU 21 - 03- 0560
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reveme side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF
ITEM ~NC, UDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENTAND THE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER A~ACH A COPY OF THE DEED FOR REAL ESTATE.
VALUE OF ASSET INTEREST IIFAPPIJCABLE)
1.
PNC Certificates of Deposit
See Prior Schedules.
A few weeks before Decedent's de. Lth she add~ d her
son to the CDs totalling $33,949 .00 on her cate of leath.
This amount already appears in p:ior schedules.
TOTAL (Also enter on line 7, Recapitulation) $
(If more space ~s needed, insert additional sheets of the same size)
REV-1511EX + (1-97) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARGARET I GNAU
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 -03-0560
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A.
1.
5.
6.
7.
FUNE~LEXPENSES:
SULLIVAN FUNERAL HOME
GINGRICH MEMORIALS
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City state
Year(s) Commission Paid:
Attorney Fees
to Steven Howell, Esquire
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City State Zip
Relationship of Claimant to Decedent
Pmba~Fees Patriot News Ad for Estate
Cumberland Law Journal Ad for Estate
A~untanfsFee~egister of Wills
Commission Paid to Bricker's Auction
TaxRetumPmpa~ Charges
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
$ 5,360.00
$ 145.00
$ 3,062.50
$ 193.87
75.00
$ 329.00
$ 561.75
$ 14.50
$ $9,876.62
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARGARET I GNAU
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21 -03-0560
Include unreimbursed medical expenses.
ITEM
NUMBER
COMCAST
VERIZON
PPL
DESCRIPTION
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
$
$
AMOUNT
79.28
10.16
20.66
$110.10
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARGARET I GNAU
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-03-0560
NUMBER
!
1.
II
1.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Tr~_.t~(s) OF ESTATE
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
LEON C. MOREHART JR.
1803 HEARTHSTONE LANE
MIDDLETOWN PA 17057
Son
100%
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
(if more space is needed, insert additional sheets of the same size)
TOTAL OF PART Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
LAST WILL AND TESTAMENT
OF
MARGARET I. GNAU
BE IT REMEMBERED that I, Margaret I. Gnau,, presently
residing at 30 West Pine Street, Enola, East Pennsboro Township,
Cumberland County, Pennsylvania, being of sound mind and disposing
Will and Testament, hereby revoking all Wills and Codicils
heretofore made by me.
ITEM I: As soon after my death as my Executor, hereinafter
named, deems consistent with good management, he shall pay from
the assets of my Estate all debts duly allowed against my Estate
and funeral expenses.
ITEM II: I hereby give, devise and bequeath all of my
property, real, personal or mixed, of whatever nature 6r kind, or
wheresoever situate at the time of my demise, to my husband,
Everett D. Gnau provided he survives me.
ITEM III: If.my husband should predecease me, then I hereby
give, devise and bequeath all of my property, real, personal or
mixed, of whatever nature or kind, or wheresoever situate at the
time of my demise, to my son, Leon C. Morehart, Jr. If my son
should predecease me, then I hereby give, devise and bequeath all
of my property, real, personal or mixed, of whatever nature or
kind, or wheresoever situate at the time of my demise to such
-1-
arities, civic enterprise(s), educational and
religious enterprise'(s) as my executor shall designate and
appoint, to each such sum(s) as my executor shall approve. It is
my intention that such charitable organizations be limited to
those specified under IRC (1954) Sec 2055.
ITEM IV: All federal, state, and other death taxes payable
on the property forming my gross estate for tax purposes, whether
~'~'?~'~¥or~!'~n°t~it~Passes.~under~this Will, shall be paid out of the ~
principal of my residuary estate just as if they were my debts,
and none of those taxes shall be charged against any beneficiary.
ITEM V: I nominate and appoint my son, Leon C. Morehart,
Jr., as Executor of this, my Last Will and Testament. If my son
does not survive me, does not accept this appointment, or resigns
as Executor, then I nominate and appoint my attorney, William J.
King, Jr., as Executor of this, my Last Will and Testament.
ITEM VI: I direct that any fiduciary acting hereunder shall
not be required to enter bond or other security in any .Court or
jurisdiction in which said fiduciary may be called upon to act.
ITEM VII: I authorize my Executor:
A. To retain and to invest in all forms of real
and personal property, regardless of (i) any limitations imposed
by law on investments by executors or trustees, (ii) any principal
of law concerning delegation of investment responsibility by
executors or trustees, or (iii) any principal of law concerning
investment diversification;
-2-
B. To compromise and to abandon any property
which, in my Executor's opinion, is of little or no value; to
borrow from, and to sell property to others, and to pledge
property as security for repayment of any funds borrowed;
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 or leases;
any"merger, reorganization,
voting-trust plan or other concerted action of security holders,
and to delegate discretionary duties with respect thereto;
E. To use administrative or other expenses of my
Estate as income tax deductions and to value my Estate for tax
purposes by any optional method permitted by the law in force when
I die, without requiring adjustments between income and principal
for any resulting effect on income or estate taxes;
F. To distribute IN KIND and to allocate
specific assets among the beneficiaries in such proportions as my
Executor may think best, so long as the total market value of any
beneficiary's share is not effected by such allocation.
These authorities shall extend to all real and
personal property at any time held by my Executor and shall
continue in full force and effect until the actual distribution of
all such property. All powers, authorities, and discretion
granted by thei Will shall be in addition to those granted by law
and shall be exercisable without leave of Court.
-3-
ITEM VIII: My husband and I are executing Wills at
approximately the same time, in which each of us is the primary
beneficiary of the Will of the other. These Wills are not being
made because of any agreement between my said husband and myself.
Either Will may be revoked at the sole discretion of the maker
thereof.
ITEM IX: If any provision of this Will or any Codicil hereto
is held to be inoperative, invalid, or'i~iegal, it is my intention
that all of the remaining provisions hereof shall continue to be
fully operative and effective as far as is possible and
reasonable.
IN WITNESS WHEREOF, I have set my hand and seal to this, my
Last Will and Testa~t, this / ~ ~ day of
~ , 1 989.
Margaret I. Gnau
The foregoing instrument of four (4) typewritten pages, including
this page, (with a total of five (5) typewritten pages, including
the next page), was subscribed, published and declared by the
above named Testatrix to be her Last Will and Testament, in the
presence of us, who in her presence, at her request, and in the
presence of each other, have hereunto subscribed our names as
witnesses; and we declare that at the time of the execution of
this instrument, the Testatrix, according to our best knowledge
-4-
and belief, was of sound mind and disposing memory and under no
constraint.
-5-
Estate of Margaret I. Gnau
SSN 205-09-9111 (DOD 6/27/03)
Estate No. 21-03-0560
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA -
:
COUNTY OF CUMBERLAND -
ss
LEON C. MOREHART, JR., being duly sworn according to law, deposes and says that the items appearing in the
following Inventory includes all of the decedent's real estate in the Commonwealth of Pennsylvania and all of the
decedent's personal assets wherever situate; that the valuation placed opposite each item in said Inventory represents
its fair market value as of the date of the decedent's death; and, that decedent owned no real property outside the
Commonwealth of Pennsylvania,
BY:
LEbN C'. MORE~ART, JR. fi'
Sworn and subscribed before me this "~Z'/day of 0~_..~ ~",~., 2003
BERIT T. HOWELL
Notar~ Public (My co nmission expires)
Notarial Seal
Befit T. Howell, Notary Public
New Cumb~flsad Bom. Cumbexland Coutay
My Commission Expires May 10, 2005
Moml~r, I~nn,q~ania ~sooiation o! Notaries
Inventory
of the Assets of the Estate of Margaret I. Gnau, Deceased,
late of Lower Allen Township, Cumberland County_, Commonwealth of Pennsylvania
Description of Property:
1. Waypoint Bank Account
Savings Account 902130280
2. PNC Investments Account 3727-7108
Consists of 7,553.894 shares of Blackrock Gov't
Inc. (CCGAX) at $11.47 per share as of 6/27/03
Gross Proceeds from Bricker's Auction
Personal Property from Apartment
Total Value Tax Value
$ 36,094.71 $ 18,047.35'
$ 86,643.16 $ 86,643.16
$ 1,681.75 $ 1,681.75
4. Refund from Mallard Run 8/8/03 $ 368.01 $ 368.01
5. PNC DDA $ 30,936.00 $ 15,468.00'
6. PNC SVG $ 23,134.53 $ 23,134.53
7. PNC CD $ 33,949.00 $ 33,949.00
8. State Farm Renter's Insurance Refund $ 51.06 $ 51.06
9. Prudential Insurance (Life Insurance Payable to Estate) $ 3,645.67 $ 0.00'*
10. Hillard & Lyons Bonds ~ $ 291.78
$216,795.67 $179,634.64
Account held more than twelve (12) months as joint tenants with right of survivorship.
Exempt from Pennsylvania Inheritance Tax pursuant to §9111 (d) and (e).
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 0O3179
HOWELL STEVEN
619 BRIDGE STREET
NEW CUMBERLAND, PA
17070
........ fold
ESTATE INFORMATION: SSN: 205-09-9111
FILE NUMBER: 2103-0560
DECEDENT NAME: GNAU MARGARET I
DATE OF PAYMENT: 10/29/2003
POSTMARK DATE: 10/28/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 06/27/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $7,634.16
REMARKS:
TOTAL AMOUNT PAID:
LEON C MOREHART JR EXECUTOR
C/O STEVEN HOWELL ESQUIRE
CHECK#105
INITIALS: JA
SEAL RECEIVED BY:
$7,634.16
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
~'FAMILY SETTLEMENT AGREEMENT
AND FINAL RELEASE IN THE
ESTATE OF MARGARET I. GNAU DECEASED
SOCIAL SECURITY NUMBER 205-09-9111
DATE OF DEATH: JUNE 27, 2003
CUMBERLAND COUNTY NO. 21-03-0560
KNOW ALL MEN BY THESE PRESENTS, that WHEREAS, MARGARET I.
GNAU (Social Security Number 205-09-9111), late of Apartment 305, 820 Lisburn Road, Camp
Hill, Cumberland County, Commonwealth of Pennsylvania, deceased, died testate on June 27,
2003, having first made her Last Will and Testament, which was duly executed and witnessed on
July 14, 1989, and was duly probated and recorded in Cumberland County, Register of Wills;
WHEREAS, the said MARGARET I. GNAU, by the aforesaid Last Will and
Testament, named LEON C. MOREHART, JR., as Executor and Personal Representative of
her Last Will and Testament;
WHEREAS, Letters Testamentary on the Estate of the Decedent were duly issued by the
Register of Wills of Cumberland County, Commonwealth of Pennsylvania, to the Executor on
July 9, 2003;
WHEREAS, the said MARGARET I. GNAU was survived by one (1) child: LEON C.
MOREHART, JR., with her husband, EVERETT D. GNAU having passed away on May 7,
1993.
WHEREAS, the said Executor (hereinafter referred to as personal representative) has
gathered the assets of the Estate of the Decedent and the assets consist of personal property with
a total Gross Taxable Estate of $179,634.64 as set forth in detail in Schedule "A" and the
Inventory filed with this Family Settlement Agreement, which is a statement of account of the
said personal representative and which is attached hereto.
WHEREAS, the debts, expenses of administration, deductions, family exemption (if
applicable) and attorneys' fees, including the payment of inheritance tax and fees in the said
Estate as set forth in detail in the following Schedules leave a net balance in assets for
distribution pursuant to Decedent's Last Will and Testament. The heir, however, has agreed to
maintain an Escrow of approximately $1,000.00 (One Thousand and 00/100 Dollars) until
November 1, 2004, leaving for immediate distribution all others sums to LEON C.
MOREHART, JR.
WHEREAS, the net balance for distribution shall be distributed as indicated herein in
accordance with the Last Will and Testament of said Decedent which directed that all remaining
real estate and personal property owned by the Decedent at the time of death together with all
insurance policies naming the Estate as beneficiary shall be distributed as follows:
All of her property, real, personal or mixed, of whatever
nature or kind, or wherever situate at the time of Decedent's
death to her son, Leon C. Morehart, Jr. as set forth in ~III of
her Last Will and Testament dated July 14, 1989.
NOW, THEREFORE, KNOW YE, that I: LEON C. MOREHART, JR., being the
only heir of the Decedent and being the person entitled to inherit under the Last Will and
Testament hereby acknowledge that he has on this day received from the aforesaid personal
representative, in full satisfaction and payment of all sum or sums of money, legacies, bequests,
and devises as are given, devised and bequeathed to me respectively by the Last Will and
Testament, the full and complete amount due me under the said statute, which I have received
this day, and which items are set forth in the Table and Schedule of Distribution attached hereto
as Schedule "C".
AND I do hereby stipulate that in order to avoid the expense and time involved in the
filing of a formal account and schedule of distribution, I agree that no final account is necessary
and do hereby agree that I do consent to distribution being made without the filing of an account,
inventory and schedule of distribution, the same to be with the same force and effect
as if they had been filed and confirmed by the Orphans' Court Division of the Court of Common
Pleas for Cumberland County.
THEREFORE, I do hereby remise, release, quitclaim and forever release and discharge
the said personal representatives, LEON C. MOREItART, JR., his heirs, executors,
administrators, employees, agents, servants, attorneys and assigns of and from all actions, suits,
payments, surcharge actions, accounts, reckonings, claims and demands whatsoever for or by
reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the Estate
of the Decedent, and I do further hereby covenant and agree that should any legally enforceable
liability come due to the Estate of the Decedent after the signing of this Agreement, I do hereby
covenant and agree that I shall contribute my share of the Estate to satisfy any and all claims,
demands, suits, or causes if action which may be successfully prosecuted against the said Estate
or the aforesaid personal representatives after the signing, sealing and delivery of this Family
Settlement Agreement and Final Release.
I acknowledge that I have had the opportunity to review these documents and Schedules
prior to signing them on the date set forth below.
IN WITNESS WHEREOF INTENDING TO LEGALLY BOUND, I have hereunto
set my hand and seal this c~)~ dayof ~) O--TO~/~ ,2003.
LEON C. MOREHART, JR., Executor
and in his individual capacity as Heir
COMMONWEALTH OF PENNSYLVANIA ·
· SS
COUNTY OF CUMBERLAND ·
-fl,t-
Onthis, the ,~ g day of O CTo/~Off'~ 2003, before me, a Notary
Public, the undersigned officer, personally appeared LEON C. MOREHART, JR., (known to
me or satisfactorily proven) to be the persons whose names are subscribed to the within
document and acknowledged that they executed the same for the purposes therein contained. IN
WITNESS WHEREOF, I hereunto set my hand and official seal
BY:
Notary Public
My Commission Expires:
Notarial Seal
Befit T Howell, Notary Public
,l%'w_Cum~eaa~ 8o~ Cum~a~ Cou~uv
Commission Expires May 10, 20~5
SCHEDULE A: LIST OF DECEDENT'S ASSETS ON DATE OF DEATH
Real Estate: ~ Tax Value
None
Personal Property_:
1. Waypoint Bank Account
Savings Account 902130280
2. PNC Investments Account 3727-7108 $ 86,643.16 $ 86,643.16
Consists of 7,553.894 shares of Blackrock Gov't
Inc. (CCGAX) at $11.47 per share as of 6/27/03
3. Gross Proceeds from Bricker's Auction $ 1,681.75 $ 1,681.75
Personal Property from Apartment
Refund from Mallard Run 8/8/03 $ 368.01 $ 368.01
PNC DDA $ 30,936.00 $ 15,468.00'
PNC SVG $ 23,134.53 $ 23,134.53
PNC CD $ 33,949.00 $ 33,949.00
State Farm Renter's Insurance Refund $ 51.06 $ 51.06
Prudential Insurance (Life Insurance Payable to Estate) $ 3,645.67 $ 0.00'*
Hillard & Lyons Bonds ~ $ 291.78
$216,795.67 $179,634.64
5.
6.
7.
8.
9.
10.
~ Tax Value
$ 36,094.71 $ 18,047.35'
Account held more than twelve (12) months as joint tenants with right of survivorship.
Exempt from Pennsylvania Inheritance Tax pursuant to §9111 (d) and (e).
SCHEDULE B: DEBTS, DEDUCTIONS,
ADMINISTRATION EXPENSES, ATTORNEYS' FEES, AND OTHER
DEDUCTIBLE ITEMS
Costs and Deductions Paid By or For the Estate:
3.
4.
5.
6.
Payee
Steven Howell, Esquire
$ 3,062.50 Legal Fees
$ 14.50 Reimburse Costs (116 Copies at .125¢ Per Copy)
$ 193.87 Reimburse for Patriot News Ad (8/13/03)
$ 75.00 Reimburse for Cumberland Reporter (7/30/03)
~ Reimburse for Register of Wills (7/9/03)
$ 3,632.87 $
Amount
3,632.87
Bricker's Auction Commission 8/1/03 $ 561.75
Mallard Run Apartments (Final Rent) $ 135.00
Gingrich Memorials $ 145.00
Sullivan Funeral Home $ 5,360.00
Register of Wills
Filing Fee for Family Settlement Agreement $ 17.00
Filing Fee for Inheritance Tax Return $ 15.00
Filing Fee for Inventory $ 10.00
Comcast $ 79.28
Verizon $ 10.16
PPL ~
TOTAL ESTATE EXPENSES $ 9,986.72
SCHEDULE C: TABLE OF DISTRIBUTION FOR PROPERTY
DISTRIBUTION TO HEIRS
One Hundred Percent of the following assets to LEON C. MOREHART, JR., after payment of
Estate Expenses and Pennsylvania Inheritance Tax.
Personal Property:
1. Waypoint Bank Account
Savings Account 902130280
2. PNC Investments Account 3727-7108 $ 86,643.16
Consists of 7,553.894 shares of Blackrock Gov't
Inc. (CCGAX) at $11.47 per share as of 6/27/03
3. Gross Proceeds from Bricker's Auction $ 1,681.75
Personal Property from Apartment
4. Refund from Mallard Run 8/8/03 $ 368.01
5. PNC DDA $ 30,936.00
6. ['NC SVG $ 23,134.53
7. PNC CD $ 33,949.00
8. State Farm Renter's Insurance Refund $ 51.06
9. Prudential Insurance (Life Insurance Payable to Estate) $ 3,645.67
10. Hillard & Lyons Bonds $ 291.78
$216,795.67
$ 36,094.71 $ 18,047.35'
$ 86,643.16
$ 1,681.75
$ 368.01
$ 15,468.00'
$ 23,134.53
$ 33,949.00
$ 51.06
$ 0.00'*
$ 291.78
$179,634.64
Account held more than twelve (12) months as joint tenants with right of survivorship.
Exempt from Pennsylvania Inheritance Tax pursuant to §9111 (d) and (e).
CALCULATION OF INHERITANCE TAX OWED
Gross Taxable Assets
Less Estate Expenses
Net Assets Subject to PA Inheritance Tax
$179,634.64
$ 9,986.72
$169,647.92
100% of $169,647.92 Subject to 4.5% Tax or $7,634.16 in Tax
(Assets passing to children or lineal decedents are taxed at 4.5%)
TAX DUE AND PAYABLE TO THE COMMONWEALTH $ 7,634.16
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-060l
STEVEN HOWELL ESQ
HOWELL LAW FIRM
619 BRIDGE ST
NEW CUMBERLAND
CUT ALONG THIS LINE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
PA 17070
FILE NUMBER
COUNTY
ACN
DATE 12-22-2005
ESTATE OF GNAU
DATE OF DEATH 06-27-2005
21 05-0560
CUMBERLAND
101
Amount Remitted
RETAIN LONER PORTION FOR YOUR RECORDS
MARGARET I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GNAU MARGARET I FILE NO. 21 05-0560 ACN 101 DATE 12-22-2005
TAX RETURN NAS: C X} ACCEPTED AS FILED C } CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I. Real Estate CSchedule A}
2. Stocks and Bonds (Schedule B}
$. Closely Held Stock/Partnership Interest CSchedule C)
4. Mortgages/Notes Receivable CSchedule D}
5. Cash/Bank Deposits/M/sc. Personal Property CSchedule
6. Jointly Owned Property CScheduie F)
7. Transfers CSchedule G}
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS=
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
lO. Debts/Mortgage Liabilities/Liens CSchedule I) (10}
l[. Total Deductions
12. Net Value of Tax Return
.00
86~645.16
.00
.00
59~476.15
55~515.55
.00
9,876.62
110.10
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
15.
14.
NOTE:
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate C17}
18. Amount of Line 14 taxable at Collateral/Class B rate C18}
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID C-}
10-28-2005 CD005179 .00
179,654.64
AMOUNT PAID
7,654.16
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
reflect figures that include the total of ALL returns assessed to date.
· O0 x O0 =
169,647.92 x 045=
· OO x 12 =
· O0 x 15 =
cig)=
.00
.00
7,654.16
.00
.00
7,654.16
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
7,654.16
.00
.00
.00
C IF TOTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR}, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.}
Charitable/Governmental Bequests; Non-elected 9115 Trusts CSchedule
Net Value of Estate Sub5ect to Tax C14} 169,647.92
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
Cll} 9.986.72
cl2} 169,647.92
RESERVATION=
PURPOSE OF
NOTICE~
PAYMENT=
REFUND CCR)=
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS=
DISCOUNT=
PENALTY;
INTEREST=
Estates of decedents d~ing on or before December 12, 1982 -- 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 Commonwealth hereby expressly reserves the right to appraise and assess transfer Xnheritance Taxes
at the lawful Class B Ccollateral) rate on any such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section 91401.
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side.
--Make check or money order payable to= REGXSTER OF NXLLS) AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax'* CREV-I$I3). Applications are available at the Office
of the Register of Mills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs= 1-800-447-3020 CTT
AF~ part~ in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax Cincluding discount or interest) as sho~n on this Notice must object within sixty C601 da~s of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, Dept. 280&01, Harrisburg, PA 17128-0601
Phone C717) 787-&505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" CREV-15011 for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent CSX) discount of
the tax paid is allo~ed.
The 15X 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 delinquenc~, or nine (9) months and one (11 day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six C6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20Y. .000548 1987 9~. .000247 ] 999 7Y. .000192
1983 16Y. .000438 1988-1991 11~. .000501 2000 8X .000219
1984 11Y. .000301 1992 9Y. .000247 2001 9Y. .000247
1985 13Y. .000356 1993-1994 7~, .000192 2002 6X .000164
1986 IOZ .000274 1995-1998 9Y. .000247 2005 5Y. .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELI'NqUENT X DAXLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent w111 reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Not/ce, additional interest must be calculated.
U.S. POSTRGE
RMOUNT NEN CUMBERLRND,pR
~~,T,~.___.~T~,,, $4~ '7070
~'o~L~e~ OCT 28,'03
. 00027025-04
0000 17013
h"lll,.llh.,.Ih,lhh,hl
L
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 5/18/2005
HOWELL STEVEN
619 BRIDGE STREET
NEW CUMBERLAND, PA 17070
RE: Estate of GNAU MARGARET I
File Number: 2003-00560
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6.12) in the above captioned
estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after
July I, 1992, the personal representative or his counsel, within two
(2) years of the decedent's death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing is due by:
6/27/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
~ ~L~~.~-,.J,~~J
GLENDA FARNER S;~~-
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
c;Jf
STATUS REPORT UNDER RULE 6.12 IN THE
ESTATE OF MARGARET I. GNAU DECEASED
SOCIAL SECURITY NUMBER 205-09-9111
Name of Decedent: MARGARET I. GNAU
Date of Death: JUNE 27, 2003
Will No. 2003-00560 Administration No. 21-03-0560
."
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rule, I report the following
with respect to completion of the administration of the above captioned estate:
1. State whether administration of the estate is complete: Yes ---.1L No
2. Ifthe answer is "No", state when the personal representative reasonably believes
that the administration will be complete:
3. Ifthe answer to No.1 is "Yes", state the following:
a. Did the personal representative file a final account with the Court
Yes No~
b. The separate Orphans' Court No. (if any) for the personal representative
account is: N/ A
c. Did the personal representative state an account informally to the parties in
interest: Yes ---.1L No
F AMIL Y SETTLEMENT AGREEMENT FILED OF RECORD ON
OCTOBER 29, 2003.
d. Copies of receipts, releases, joinders and approvals of formal and informal
accounts may be filed with the Clerk of the Orphans' Court and may be
attached to this report.
DATE:
BY:
S en owell, Esg Ire
19 Bridge Street
New Cumberland, P A 17070
Supreme Court ID 62063
(717) 770-1277
Capacity: Personal Representative
---X- Counsel for Personal Representative
cPf